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  • 351.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Family businesses as venture capitalists: the exception that proves the rules?2016Conference paper (Refereed)
  • 352.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Remembering the Founder in Times of Ownership and Leadership Changes2016In: RENT Proceedings 2016, Antwerp, 2016Conference paper (Refereed)
    Abstract [en]

    Objectives

    Is a founder “leaving” an organization by selling it, or are there aspects of the founder left even though, the founder does not have a formal occupation or ownership in the organization?

    What are the motives of a founder to sell his organization? Will there be a legacy of the founder and how will this affect the organization’s identity? By questioning ‘who were we?’ or ‘who have we been?’ the relevance of organizational history becomes apparent. But how does this work in practice when a founder is not any longer part of the dominant coalition of the organization?

    The purpose is to understand the heritage of a founder, and the consequences for the organizational identity when the founder exits.

    Prior Work

    Drawing on the work of entrepreneurial exit and organizational identity, including imprinting, the work combines important literatures to shed light on an important empirical phenomenon, i.e. the exit of a founder/entrepreneur.

     

    Approach

    This study follows a single case study approach and draws on rich empirical material from semi-structured interviews and extensive archival data.

     

    Results

    We show how central activities are affected by a founder’s heritage over long time after the formal exit has taken place. We illustrate this by analyzing the consequences of changes in ownership and leadership after the founder’s exit. The founder becomes an artefact which allows to signal continuity and discontinuity depending on the different owners’ perspectives.

     

    Implications and Value

    The paper aims at contributing to the entrepreneurial and founder exit-literature by adding a process perspective. Unlike it is sometimes assumed in the entrepreneurship literature is an exit not necessarily a clear-cut and once and for all decision. The paper contributes also to the organizational identity literature by highlighting the central role a founder can have for an organization.

  • 353.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    University of Jönköping.
    Giving Up The Family Name While Staying A Family Business: The Family Business As Acquirer2018Conference paper (Other academic)
  • 354.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    Jönköping International Business School, Sweden.
    Nordqvist, Mattias
    Jönköping International Business School, Sweden.
    Going private: A socioemotional wealth perspective on why family controlled companies decide to leave the stock-exchange2017In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, Vol. 8, no 2, p. 74-86Article in journal (Refereed)
    Abstract [en]

    Our purpose is to understand the process of ‘going private’ decisions in family firms by applying a socioemotional wealth (SEW) perspective, specified in the following research questions: how do socioemotional wealth considerations influence owning families’ decisions to delist their publicly-listed companies? How do socioemotional wealth considerations change after the delisting of a firm? Based on case studies of two family firms, we elaborate upon the balancing of socioemotional and financial wealth considerations by the family owners, the assessment of which changes over time. Ultimately, we propose that the experiences from being listed can lead to the reevaluation of financial, as well as socioemotional, wealth considerations. By delisting, the companies reclaim independence and control, and the identity as a private family-owned firm becomes once again pronounced. We develop the SEW-perspective by viewing the decision to delist as a mixed gamble, in that owning families have to weigh personal and financial losses against SEW gains, thereby indicating how SEW-considerations change over time. We find that owning families are willing to sacrifice current SEW, accepting current financial losses for prospective increased SEW. Additionally, in this study we extend the argument that decisions to leave the stock market are tradeoffs between competing factors.

  • 355.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Brunninge, Olof
    Jönköping International Business School, Sweden.
    Nordqvist, Mattias
    Jönköping International Business School, Sweden.
    Going private: Why family controlled, publicly-listed companies decide to leave the stock-exchange2015Conference paper (Refereed)
  • 356.
    Boers, Börje
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Melin, Leif
    Jönköping International Business School.
    Family business: A duality perspective on organizational identity in family businesses2015In: Proceedings IFERA 2015, Hamburg: Hamburg Institute of Family Owned Business , 2015, p. 107-Conference paper (Refereed)
    Abstract [en]

    Organizational identity has become a popular topic in family business research. Yet, there is little research accounting for the peculiarities of family businesses. Organizational identity research is dominated by the view of Albert and Whetten (1985) and the question of what organizational identity is. Little attention has been devoted to understand how organizational identity is constructed in family businesses. We draw on case studies and use a dualities perspective. This perspective builds on three dualities which are common to family businesses, i.e. formality-informality, independence-dependence, and historical paths-new paths.

  • 357.
    Boers, Qiuhong
    et al.
    University of Skövde, School of Business.
    Boers, Börje
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Construction of a Professional Identity of a Female Entrepreneur2018In: Knowledge, Learning and Innovation: Research Insights on Cross-Sector Collaborations / [ed] Vanessa Ratten, Vitor Braga, Carla Susana Marques, Cham: Springer, 2018, p. 113-122Chapter in book (Other academic)
    Abstract [en]

    The construction of professional identity of an entrepreneur involves many factors. In this chapter, the case study of a Chinese female immigrant entrepreneur in Sweden illustrates the complexity of professional identity which intertwines with the gender identity and the cultural identity in all levels from personal, professional and socio-cultural. The methods of participant observation and discourse analysis are used. The results reflect the impacts of gender and culture factors in the construction and communication of professional identity, which can contribute to the integration process of Chinese immigrants in Sweden.

  • 358.
    Bohm, Maria
    University of Skövde.
    Arbetsprocessen för musikvideon till Black Bride2008Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 359.
    Bolin, Irina
    et al.
    University of Skövde, School of Health and Education.
    Magnusson, Sandra
    University of Skövde, School of Health and Education.
    Den kreativa personligheten: En socialpsykologisk studie om femfaktormodellens personlighetsdrag och dess samverkan med konstnärlig kreativitet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to investigate personality and it’s potential causality with artistic creativity. The five-factor model was used to investigate the personality traits openness, extraversion and neuroticism. Creativity is described by earlier research and artistic creativity creates the basic of this study. A short pilot-study was performed to evaluate the understanding of the instrument for creativity, that had been translated earlier from english to swedish. The sample used consisted of 89 respondents, who participated in an online-survey posted at a facebook-group named “studenter vid högskolan i Skövde”. The results showed that the personality trait openness predicts artistic creativity. The results of the personality traits extraversion and neuroticism did not show any predictability of artistic creativity. However, the results showed that the facet gregariousness from the personality trait extraversion predicts the artistic creative domain of dance, while the personality trait neuroticism and the facet depression predicts the artistic creative domain creative writing. Thereby the following conclusion could be made: several respondents of this study are expressing themselves in an artistic creative way and what kind of artistic creative expressions they use is defined by the personality of the person.

  • 360.
    Bolin, Joakim
    et al.
    University of Skövde, School of Technology and Society.
    Ljung, Daniel
    University of Skövde, School of Technology and Society.
    Målstyrning i skolan: En fallstudie i gymnasieskolan2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemformulering: År 1990 fastställdes beslut om den s.k. ansvarsprincipen för skolan. Syftet med denna ansvarsprincip var att tydliggöra ansvarsfördelningen inom skolan samt att målstyrning skall användas. Staten skall se till att utbildningen i landet är likvärdig och av hög kvalitet genom att sätta nationella riktlinjer och mål. Kommunerna har stor frihet att själva utveckla skolverksamheten inom de lagar och riktlinjer som fastställts av regering och riksdag. Skolenheterna i sin tur skall forma innehållet och strukturen för skolarbetet, utifrån de nationella målen och riktlinjer samt de förutsättningar som råder inom kommunen. Lärare och rektorer skall även bryta ner de övergripande målen och precisera de till sin egen verksamhet. Denna decentralisering av skolan har komplicerat styrningen av skolan ytterligare. Skolan formas idag av nationella politiker, kommunala politiker och professionella aktörer. Dessa mål, normer och styrsignaler från olika håll kan vara svåra att förena och det leder till skilda tolkningar. Utifrån detta har vi kommit fram till följande problemformulering.

    Hur tolkas och prioriteras komplexa mål som fastställs av stat och kommun på de olika nivåerna inom den kommunala skolan?

    Syfte: Syftet med detta arbete är att analysera hur man inom den kommunala skolans olika hierarkiska nivåer, från utbildningschef till lärare, tolkar, prioriterar och praktiserar de övergripande mål och riktlinjer som fastställs av stat och kommun.

    Metod: Syftet med vårt arbete var att analysera och öka förståelsen för det valda ämnet. En kvalitativ studie syftar till att erhålla en djupare förståelse. Vi har valt att göra en fallstudie då fallstudier används för att skaffa sig djupgående insikter om en viss situation och hur de inblandade personerna tolkar denna. Vi valde att intervjua personer från samtliga hierarkiska nivåer inom gymnasieskolan för att se hur de upplever målstyrning och tolkar mål.

    Slutsats: Tolkningen och prioriteringarna av mål styrs i stor utsträckning av den politiska, administrativa och professionella logik som finns i skolan. Dessa logiker har olika sätt att se på skolan och kommer att påverka på vilket sätt prioriteringar och tolkningar av målen görs. Dessa tolkningar mellan logikerna sker både på individnivå och på organisatorisk nivå. Vilket leder till att skolan är komplex. Utfallet av dessa tolkningar och prioriteringar kan ses som en förhandlad ordning och en socialt konstruerad praktik.

    Förslag till vidare forskning: Utifrån vårt arbete anser vi att följande vore intressanta ämnen att utreda ytterligare. Vad är det kommuner vill med skolan? Viljan borde vara att göra den attraktiv för att få in resurser, samtidigt som ska ge en utbildning som möter de statliga kvalitetskraven. Var går pengarna skolan får i form av elevpeng och liknande? Går alla pengar till skolan eller går det till andra former av kommunal verksamhet?

  • 361.
    Bolund, Sandra
    et al.
    University of Skövde, School of Business.
    Åhlfeldt, Emma
    University of Skövde, School of Business.
    Värdering till Verkligt Värde: Utlåning till allmänheten inom banksektorn2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: IFRS 13 deals with the valuation and the disclosure requirements of fair value valuation, which is a market-based value. The banking sector is an organization that gets clear implications with the difficulties to value their financial assets to fair value. One financial asset that banks have is their lending, a loan portfolio. Small banks get more requests of loans with high risk and to avoid a misjudgment of the loan portfolio, they should do a risk assessment. If one bank does this risk assessment incorrectly it could put the bank in a worse scenario and lose equity.

    Purpose: The purpose with the study is to examine the differences between some small banks valuation to fair value of loans to the public. The purpose is also to illustrate problems and opportunities with the banks risk assessments to the bank sector and to external parts.

    Methods: The investigation has been based on a qualitative method with four personal interviews and two telephone interviews with the financial managers in smaller banks. One telephone interview was also carried out with an accountant to get more understanding over the rules and regulations and to get an accountants approach to fair value.

    Conclusion: With the risk in mind, the banks are dealing with the valuation by ensuring the loans as much as possible. There is no difference in treating the risk whether it’s a loan to a business or a consumer. However, the banks are seeing greater risk with loans given to a business because they don’t have any security. Security and the ability to return loans is everything for the banks when it comes to dealing with the risks of lending.

    Loans to the public are by the banks valued to fair value in two ways. Two of the banks value their loans to the public correctly according to IAS 39, while four banks don’t use this way of valuation. The reason for these differences is the clear interpretation conflict on what fair value really is. This points to the complication for smaller banks to apply these rules and that they will turn to larger banks for help. This is how the banks possibly are to become institutionalized over time.

  • 362.
    Boman, Alexandra
    et al.
    University of Skövde, School of Business.
    Elvin, Nora
    University of Skövde, School of Business.
    VOLUNTARY DISCLOSURES AND TRUST IN CORPORATIONS: A study of listed corporations in Sweden2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the past decades, major changes have been noticed in annual reports. For instance, annual reports have become more comprehensive. Today, corporations can partly decide what to include in their annual reports. This is called voluntary disclosures. Furthermore, corporations chose to disclose pictures, narratives and other graphics material in their voluntary disclosures. This, to give an image of the corporation. Moreover, voluntary disclosures could impact shareholders’ trust towards corporations. Therefore, it is of interest to investigate whether shareholders trust is affected by the voluntary disclosures in annual reports. 

     

    The purpose of this study is therefore to examine in what way shareholders have increase trust in corporations based on the voluntary disclosures, including marketing aspects, that corporations publish in their annual reports. Furthermore, corporations view of the voluntary disclosures in their annual reports connected to shareholders trust are also examined.

     

    This study was conducted with a qualitative research method. The empirical findings were collected through semi-structured interviews with both shareholders and listed corporations in Sweden. During these interviews, both shareholders and corporations answered questions regarding their view of the annual report, its voluntary disclosures and trust.

     

    After completing this study, the authors identified parts of the voluntary disclosures that shareholders consider more interesting in trust purposes. For instance, more information about the CEO and managers increase trust among shareholders. Moreover, all shareholders emphasized that transparency and honesty were two factors that have a positive effect on trust. This is something the corporations showed awareness of. They disclose succinct and informativevoluntary disclosures rather than increasingly comprehensive.

  • 363.
    Boqvist, Sofia
    et al.
    University of Skövde, School of Health and Education.
    Woo Hagebratt, Therese
    University of Skövde, School of Health and Education.
    Men jag då?: En kvalitativ studie om informella vårdgivare till personer med psykisk ohälsa2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is widely known that mental illness is a current and growing problem. There is however a group of people who are strongly connected to this phenomenon that do not receive enough attention - the relatives. This qualitative and phenomenological study aims to describe what it is like to be a relative/informal caregiver to someone with a mental illness, which expectations they have on them and how they perceive the support from society. Ten relatives from Sweden were interviewed to answer the purpose of the study and the research questions. During the analysis seven themes emerged: experience of the situation, to support the dependant, impact on the relative, role, own support, the treatment from others and satisfaction with the support. The result revealed that the relatives’ every-day life becomes restricted and that they could experience worry, shame/guilt, exhaustion and a loss of appetite. They also take a lot of responsibility and support their dependants through dialogues and being there. The treatment from others is mostly positive but it can also be negative. The relatives also have several self-help strategies, where some get support from friends and/or seeks help from the health care. The social support is both satisfactory and dissatisfactory. The conclusion is that it is very burdensome to be a relative, and that the healthcare should do more for them than they are currently doing.

  • 364.
    Borgklint, Erik
    et al.
    University of Skövde, School of Business.
    Söderberg, Michael
    University of Skövde, School of Business.
    Bitcoin och banker: En studie om bankens syn på kryptovalutan Bitcoin2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Satoshi Nakamoto is the group or person behind the cryptocurrency Bitcoin. The purpose of the currency was to make it possible to send money fast, anonymously and without involvement of third party, banks or national bank.

    Purpose: The purpose of our study is to be able to answer our theoretical questions through our empirical research. The authors of this study want to investigate how the bank’s attitude looks like if the currency becomes increasingly popular that companies and individuals begin to make transactions without their involvement.

    Methodology: To make it possible to answer our purpose, we have chosen an abductive method. Our data collection is from semi-structured qualitative interviews from relevant persons on banks. In our analytical part of the study we explain our collected data with help from our theoretical framework. In order to obtain qualified assessments, the study has used the delfi method.

    Conclusion: Our conclusion was that Bitcoin does not pose a threat against the banks since they can copy the technology behind it right away and as well because the bank’s core business is not about making transactions. The transaction technology Bitcoin relies on, in combination with a legitimate currency (for example the E-krona), has a possibility to be used by banks in the future.

  • 365.
    Brandt Heedman, Ulrik
    et al.
    University of Skövde, School of Humanities and Informatics.
    Leijon, Erika
    University of Skövde, School of Humanities and Informatics.
    "Det är dubbelt så kul som svenska och alla andra ämnen": Elevers förhållningssätt till matematikundervisning i relation till läroplanen2011Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the autumn of 2011 the Swedish Government decided to make an investment in mathematics in schools, due to declining student performance, as seen from an international perspective. The investment focused on, for example, more hours of instruction in class, and competence development for teachers. With this investment in mind, we have chosen to study the question of why pupil performance becomes worse, from the pupils' perspective. For example, do they find the teaching of mathematics meaningful?

    The study aims to explore the attitudes of pupils in fourth grade towards mathematics teaching and its relevance in their daily lives. Furthermore, the study aims to compare these attitudes with the mission expressed regarding the subject of mathematics and mathematics teaching in the curriculum. Because of the new curriculum, we have chosen to compare the aim of mathematics teaching with the pupils’ responses. The data collection was done through group interviews and the analysis was done using qualitative content analysis. To support our analysis we have used three concepts: perceptions, experience and meaningfulness.

    The result shows that pupils perceive mathematics as something very positive. They can also see meaningfulness in mathematics, but mostly as a knowledge that will be used in the future. The pupils get experience in mathematics through their own work in a book, or through work in pairs. The result also shows that pupils' perceptions highly correspond with the aims of the mathematics teaching in the curriculum. Finally, we discuss the result supported by our theoretical concepts. For example, we discuss why the pupils' positive view of mathematics changes during the time they go to school. We also discuss how students come to the conclusion that mathematics is important in the future.

  • 366.
    Bredesen, Hanna
    et al.
    University of Skövde, School of Health and Education.
    Höydahl Anderberg, Hanna
    University of Skövde, School of Health and Education.
    Jag vill att mitt barn ska bli accepterat precis som det är: Mammor till barn med autism om känslor och upplevelser kring omgivningens bemötande2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Human differences are often addressed with prejudices and stereotypical perceptions,but it is important to understand that no one is their disability, but a unique individualwith a unique personality. The purpose of this study was to gain a deeper understandingof how mothers of children with autism experienced, and emotionally and behaviorallydealt with how the public responded to the children. The results of the study were linkedto Goffman's theories about face, stigma and counter strategies to stigma. The study hada qualitative phenomenological focus and was based on semistructured interviews with10 mothers of children with autism. The result showed that mothers of children withautism experienced both negative and positive responses towards the children. Negativeresponses led to negative emotions, while positive responses led to positive emotions.However, one could see a majority of negative receptions. How the mothers dealt withnegative response from the environment was expressed in defending or helping herchild, alternatively leaving the social interaction. Finally, it was found that at a microlevel there was still a lot to do to promote the sense of acceptance for differences insociety.

  • 367.
    Bridfelt, Nathalie
    et al.
    University of Skövde, School of Technology and Society.
    Olivares Neira, Maddelyn
    University of Skövde, School of Technology and Society.
    Kundservice: I mindre butiker2013Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Consumption in today’s society is increasing and competition between stores today is tougher than ever. For a smaller store it can be a crucial factor to differentiate itself in the current market by understanding the customer’s needs and provide distinctive customer service, in order to create a good opportunity for a long-term and profitable future. This report deals with customer service with a focus on the personal interaction with customers in smaller stores that are independent and not part of a retail chain and operates on a surface which is easy to overview. Our assumption is that these stores perhaps handle customer service in a different way than major leading retail chains in Sweden. The report aims to determine what expectations customers have regarding customer service in smaller stores in compare to what the store managers and store employees characterizes as great customer service. The report also aims to compare conducted interviews with selected and relevant theories in the field of customer service and customer care. With this we will also be able to see where any differences and similarities between what theory claims should be done in a store to maintain good customer service, in compare to practical application. Presentation of the results from the interviews have been conducted in the form of empiricist where this material is then analyzed and compared with all of the respondents attitude towards customer service in relation to the selected theory. The final section of the report discuss conclusions based on conducted analysis in which the authors own opinions and theories are used to explain the reasons for the respondents opinions and potential differences, but also where the views are consistent. . The result of the report state that customers have different needs and expectations of what according to them is good customer service. We also noted that stores that have been analyzed only follow theories of customer care and service to a certain degree, as they formed their customer service through experience. It cannot be concluded that this is the case for all smaller shops, because the investigation has been conducted on a local level, but we can still draw the conclusion that every customer requirements is different during the personal meeting, but that smaller independent stores with a customer focus have good conditions for store managers and employees to reach and live up to customer expectations. This could be a result of small stores being able to create a personal relationship with the customer, which leads to the store recognizing their customers, learn what they value and what their needs are.

  • 368.
    Brinck Woollett, Åsa
    University of Skövde, School of Humanities and Informatics.
    Individanpassningens ytterligheter: Några betygsmässigt hög- respektive lågpresterande gymnasieelevers åsikter kring engelskundervisningens utformning.2009Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today’s society there is a discussion regarding students’ level of knowledge and personalisation. The classrooms consist of heterogenic groups of students with different learning needs and levels of knowledge. The purpose of the present study is to find out how the students who participated perceive the teaching of English as an additional language with regards to personalisation, and how they believe differentiation can help develop and deepen their learning.

     

    This study has been conducted using a qualitative method with interviews as the core, complemented by observations. The results have been analysed and interpreted hermeneutically.

     

    The results show that those students who have a positive attitude to English education, irrespective of their grade, are those who see the benefit of knowing English outside the classroom, and thereby create a connection between reality and studying English. Those who lack this connection have a negative attitude. Basing teaching in reality renders personalisation viable for the individual within a teaching group. Even when the students give some examples of how the teaching can be adjusted to their needs, most of them believe that the teacher must adjust the teaching to fit the class as a whole and they do not expect any personalisation.

     

  • 369. Briner, Rob B.
    et al.
    Engwall, Lars
    Juillerat, Tina L.
    Mintzberg, Henry
    Morgeson, Frederick P.
    Pratt, Michael G.
    Tengblad, Stefan
    University of Skövde, School of Technology and Society.
    Bridging the management theory and practice gap2012In: The Work of Managers: Towards a Practice Theory of Management / [ed] Stefan Tengblad, Oxford: Oxford University Press, 2012, p. 318-336Chapter in book (Refereed)
  • 370.
    Broberg, Anna Maria
    et al.
    University of Skövde, School of Business.
    Åkerberg, Joakim
    University of Skövde, School of Business.
    Komponentavskrivning enligt K3-regelverket: Hur identifierar fastighetsbolag komponenterna?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem background and problem formulation: Component depreciation is part of BFN's general council also called K3, which became mandatory from the year 2014. In this comparative study we focus on how family owned and municipally owned real estate companies apply the component method, as they may have different motives to run their businesses. We therefore came up with the following problem formulations: In the identification of the number of components, what criteria do the family owned and municipally owned real estate companies have? How do these real estate businesses use the concept of true and fair view when selecting the number of components?

    Purpose: The purpose of this study is to develop a model to explain which criteria family owned and municipally owned real estate companies takes into account when discriminating the number of components according to the K3 regulations.

    Method: Because the area is unexplored, the study has an exploratory purpose. The study was conducted with a triangulation, where we first did a pilot study to find out if the real estate companies had sufficient knowledge to answer our questions. This was followed by a qualitative study with seven interviews and one mail interview.

    Analysis and conclusion: Both family owned and municipal owned real estate companies consider the long-term aspects in the identification of number of components. The real estate companies have, because of the uncertainty they have experienced when identifying the components, widely followed the guidelines made by professional organizations. The municipally owned real estate companies have increasingly cooperated with other real estate companies when selecting the number of components. The real estate companies think that the concept of true and fair view will improve in the future as it creates a more uniform method of application of the component method.

  • 371.
    Broberg, Yvonne
    University of Skövde, School of Humanities and Informatics.
    Yrkeslärares erfarenheter - styrkor och svagheter: En studie om identitetsskapande inom tre olika arenor2009Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [en]

    The focus of this study is to identify important factors affect, how teachers' professional identity and role are shaped and changed during and after teacher training. Study's focus is to identify important factors bearing on how teachers' professional identity and role are shaped and changed during and after a teacher training. Respondents included in study are all teachers in vocational subject in upper secondary school. They also have experience from at practical profession before they began to work as teachers and started the teacher training. Method used in this study is the life stories of narrative nature. The questions revolved around the nature of studies and professional lives. It’s found that teachers experience a noticeable difference between the learning in the former profession and learning in academic studies. By participating in different groups during their training, partly with students in other categories partly with those with similar background. In this context the former professional exercise got a different and more important meaning. The conclusion is that institutional learning is of an entirely different character than learning to a practical profession can be, and this will require time for reflection. The question is whether the gap that seems to exist can be overcome if students' professional experiences are procured in a manner that does not neglect scientific fact.

  • 372.
    Brodén, Emma
    et al.
    University of Skövde, School of Technology and Society.
    Ohlsson, Nathalie
    University of Skövde, School of Technology and Society.
    Kundbemötande: Samspelet mellan butikspersonalens bemötande och kundens förväntningar2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att kundens förväntningar på kundbemötandet uppfylls är viktigt, då det påverkar kundens lojalitet samt ger effekter på butikens lönsamhet. Vi ville därför ta reda på hur butikspersonalens bemötande i just klädkedjebutiker kan påverka kundens tillfredsställelse och lojalitet. Genom att anpassa bemötandet efter vad kunden förväntar sig kan detta uppnås, men för att kunna anpassa bemötandet krävs kunskap om vilka förväntningar kunden har. För att uppnå kundtillfredsställelse och få lojala kunder kan butikerna arbeta efter Zeithamls (2009) kundgapsmodell, som visar kundens förväntningar på bemötandet i förhållande till butikspersonalens uppfattning om hur kunden vill bli bemött. För att ta reda på om butikschefer och kunder har olika uppfattning om bemötandet har vi använt oss av en kvalitativ datainsamlingsmetod, där vi utfört tre personliga intervjuer med butikschefer i klädkedjebutiker i Varberg samt en fokusgrupp med butikernas kunder. I analysen har vi utgått från teorier om kundbemötande och lojalitet. De resultat som vi funnit visar att det finns skillnader mellan butikspersonalens uppfattning om hur kunden vill bli bemött och de förväntningar kunden har på bemötandet. Det visade sig också att kunderna har låga förväntningar på kundbemötandet i klädkedjebutiker och att bemötandet inte anses vara den viktigaste faktorn för att kunna uppnå kundtillfredsställelse. Butikscheferna arbetar inte aktivt med att sprida positiv word-of-mouth, men däremot med att förhindra spridning av negativ word-of-mouth med hjälp av bemötandet. Då en stor mängd informationsspridare är positivt ur ett lönsamhetsperspektiv är det viktigt för butikspersonalen att arbeta med både spridning av positiv word-of-mouth, men också att förhindra spridning av negativ word-ofmouth. Vår främsta rekommendation till butikscheferna är att använda kundgapsmodellen, som kan fungera som ett effektivt verktyg för att uppnå kundtillfredsställelse och lojalitet. Det råder delade meningar om butikens stamkunder eller nya potentiella kunder ska prioriteras, men vi anser att butikspersonalen har möjlighet att skapa fler stamkunder med hjälp av hur de bemöter nya kunder. Butikspersonalens humör påverkar kundens uppfattning. Därför måste butikspersonalen tänka på hur de bemöter kunderna, men samtidigt kan kundens eget humör också påverka hur bemötandet uppfattas.

  • 373.
    Brodén, Ola
    University of Skövde, School of Humanities and Informatics.
    Slöjdens mening och nytta: För eleven i grundskolans senare år2009Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to understand the meaning and use of the subject craft inthe Swedish compulsory school seen through about the subject.The study is based on the following question:· What sort of knowledge does craft lead to according to the pupils?· What meaning and use does craft have according to the pupils?The first part of the literature section is about the creation, history and development ofthe craft subject until the curriculum of today. The conception of knowledge is dealtwith through the curriculum, philosophy of Aristoteles and the sociocultural theory ofVygotskij.The second part of the literature section is about the competences of craft. They are thepedagogical process, body and communicative competences and entrepreneuriallearning.Diary notes from pupils and observations in the classroom are the empirical method inthe study. The craft competences the pupils wrote about and I also saw in myobservations were entrepreneurial, bodily and communicative and process competences.A sense of joy is also characteristic of the subject.The result shows that the meaning and use the pupils see in the subject are its characterof concretion, commitment and participation.In the discussion the literature and the result are connected whit reflections. A questionthis study contributed to is if and how the aesthetic subjects can be used as a startingpoint in the theoretical subjects. The result of the study shows that there are severalbenefits in the craft subject that should be used in other subjects to improve the results.

  • 374.
    Brohede, Kristin
    et al.
    University of Skövde, School of Humanities and Informatics.
    Holst, Caroline
    University of Skövde, School of Humanities and Informatics.
    ATT SE MÖJLIGHETERNA: En studie om barns koncentrationssvårigheter inom Reggio Emilia2013Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Concentration difficulties is something that preschool teachers should be aware of in order to meet the children in preschool. An educational philosophy that is now current is Reggio Emilia. Therefore, the aim of this study was to find out how preschool teachers, who work in four Reggio Emilia-inspired preschools, say they are working with and relating to children's concentration difficulties. We have used a qualitative method and selected interviews with semi-structured questions as data-collection method. We have interviewed four preschool teachers who all work in Reggio Emilia-inspired preschools. We have also made observations that formed the basis of the interviews.

    The result showed, for instance, that the teacher's child perspective and their democratic and reflective attitude are the foundation for the work with children's concentration difficulties. It was found that it is important to have the children's interests and needs as the starting point to make it easier to stimulate and motivate children and thereby reduce the concentration difficulties. The result showed that teachers' presence among the children is important in order to get to know the children and thus see what their needs are. To reduce concentration difficulties the respondents also said that it is important to have a well-thought-out environment with 'rooms in the rooms' and where all children have something they enjoy doing. The conclusion we can make from this study is that Reggio Emilia mainly helps in work with children's concentration difficulties, but we can also see that Reggio Emilia, to some extent, aggravate some children's situation.

  • 375.
    Brorström, Björn
    et al.
    Högskolan i Borås.
    Edström, Anders
    Högskolan i Borås.
    Ljungkvist, Torbjörn
    University of Skövde, School of Technology and Society.
    Oudhuis, Margareta
    Högskolan i Borås.
    Uthålligt företagande: Om regionala förutsättningar och förhållningssätt2012 (ed. 1)Book (Other (popular science, discussion, etc.))
  • 376.
    Brorström, Björn
    et al.
    Högskolan i Borås.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Jensen, Christian
    Handelshögskolan Göteborg univeristet.
    Nilsson, Viveka
    Kfi - Kommunforskning i Västsverige, Göteborgs universitet.
    Hållbar kommun: Att balansera konkurrerande värden2015Report (Other academic)
    Abstract [sv]

    Frågan ”Vad är en hållbar kommun?” är utgångspunkt i den studie som presenteras. Studien syftar till att belysa vad en hållbar kommun kan vara och behandlar frågan både ur ett teoretiskt och empiriskt perspektiv. Begreppet hållbarhet används flitigt i samhällsdebatten om hur vi ska ta oss an allehanda utmaningar på såväl global som lokal nivå. Hållbarhetsbegreppet används inte bara som ett attraktivt värdeomdöme och en retorisk tankefigur i samhällsdebatten, utan även som en strukturerande idé som håller på att finna sina organisatoriska uttrycksformer på såväl nationell som lokal nivå. Hållbarhetsbegreppet adresserar både ett tillstånd och ideal (hållbarhet) och en process och dynamik (hållbar utveckling).

    Vad händer då i ett redan komplext system när nya ideal adderas? Blir det ”lager på lager” och allt ska göras samtidigt? Blir det särkoppling, transformeras kommunen eller förändrar man där det är möjligt och ger det nya namn, men gör man det man alltid gjort? Inom forskning finns alla alternativ dokumenterade det tenderar nämligen att ske flera saker samtidigt när nya struktureringsidéer anammas.

    I den teoretiska referensramen identifierades tre konfliktytor; de kring ägande, resurser och utveckling. En förutsättning för all konfliktlösning är institutionella arrangemang för att hantera makt, intressen och möjligheter. Makt i form av vem som ingår överenskommelser, intressen i form av vad man är beredd att gå med på och möjligheter kring vad som kan åstadkommas. Det är således inte ”antingen eller”, utan snarare ”både och”, där flera avvägningar och bedömningar måste göras. Det kommunala självstyret är en god grund att vidareutveckla detta institutionella arrangemang för en hållbar kommun.

     Forskningsprojektet fortsätter där föreliggande rapport ger en god grund för fördjupade studier med mer precisa frågeställningar och intervjuer av fler aktörer. Kommunerna behöver organiseras, styras och ledas för att få fokus på hållbarhet. Hur det sker är en viktig fråga för fortsatt forskning. 

  • 377.
    Brunold, Julia
    et al.
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Durst, Susanne
    Institute for Entrepreneurship, University of Liechtenstein, Vaduz, Principality of Liechtenstein.
    Intellectual capital risks and job rotation2012In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 13, no 2, p. 178-195Article in journal (Refereed)
    Abstract [en]

    Purpose - This study aims to shed light on the phenomenon of intellectual capital (IC) risks. More precisely, the perception of such risks in the context of the job rotation process often applied in multinational corporations (MNCs) is to be investigated. Design/methodology/approach - Eleven semi-structured interviews are conducted in an exemplary knowledge-intensive MNC operating in the construction industry. Six interviews among top managers and five interviews among participants in the job rotation process are carried out to gain insights from different perspectives. Findings - The study underlines the influence of time pressure on the perception of the variety of IC-related risks in general and of those related to the job rotation process. As a result, the risks are not tackled even though the managers are aware of some of them. Research limitations/implications - The data were collected in one organization, making inferences about the findings not possible. Future studies should consider multiple organizations. Practical implications - A list of potential IC risks triggered during the job rotation process is presented and suggestions to tackle them are discussed. Furthermore, the findings can contribute to the further development of an overall overview of IC risks. Originality/value - The study provides fresh insights into the relationship between IC risks and job rotation as perceived by different organization members. © Emerald Group Publishing Limited.

  • 378.
    Buco, Damir
    University of Skövde, School of Humanities and Informatics.
    Rasism i spel: En undersökning i konsten att balansera på en tråd av kontemporär politisk korrekthet2010Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Detta är en C-uppsats i ämnet medier: Dataspelsutveckling som ska leda till min filosofie kandidatexamen. Då de etiska frågeställningarna, speciellt rasism, vid utvecklande av spel har väckt mitt intresse valde jag att skriva en C-uppsats med fokus på detta ämne.

    Uppsatsen behandlar frågeställningarna om hur en speldesigner kan undvika stark kritik när hon gör ett spel som utspelas i miljöer och kontexter där det förekommer rasism eller etniska motsättningar samt hur en speldesigner balanserar realism och abstraktion i ett spel som utspelas i verklighetsbaserade miljöer. Teorier och texter som använts för att komma fram till ett svar på frågeställningen är bland annat Rollings och Adams (2003) teori om den etiska dimensionen och diskuterande texter från Chan (2005) och Everett och Watkins (2008) samt Williams m.fl. (2009) som behandlar rasism och rasbaserade stereotyper i spel. De spel som har analyserats närmare är Grand Theft Auto: San Andreas (2004) och Resident Evil 5 (2009) som båda har fått utstå kritik i media för att vara rasistiska eller för att förespråka negative stereotyper.

    Mitt syfte är att föra en diskussion om skildringar av ras och etniska grupper i spel och hur dessa skulle kunna presenteras av en speldesigner på ett fördelaktigt sätt.

    Genom detta arbete kom jag fram till bland hur en speldesigner skulle kunna ändra på vissa variabler för att få ett bredare accepterat spel. Från Andrew och Rollings (2004) teori kunde jag dra slutsatsen att hur kritiskt bemött ett spel blir står i direkt relation till två variabler: kontroversiellt innehåll och visuell realism.

  • 379.
    Buer, Olivia
    et al.
    University of Skövde, School of Health and Education.
    Öst, Hanna
    University of Skövde, School of Health and Education.
    Bakom varje cancersjuk står någon som måste vara stark: En fenomenologisk studie om att leva nära någon som har en cancerdiagnos2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Cancer patients’ loved one’s often end up in the shadow. The loved one, the environment and healthcare are all focused on helping the cancer patient and it is then hard to see that there are more people affected by the cancer, namely the people being close to the patient. The aim of this qualitative phenomenological study is to describe the loved one’s experience of living close to someone who has cancer. To get a deeper understanding of the phenomenon and its essence this study use system theory, psychosocial support and coping theory as theoretical points. These contribute to an understanding of the social psychology perspective to whom is affected by cancer, how they are affected and how they handle it. Ten informants who all live/have lived with someone who has/had a cancer diagnosis attended. Data were collected through semi-structured interviews. The result showed that life changes when someone close gets a cancer diagnosis. It also showed that there is a security in the environments’ understanding, but that loved one’s also to a large extent would fend for themselves and in that way get control over situation.

  • 380.
    Buryla, Eliza
    University of Skövde, School of Technology and Society.
    Relation between Accounting Choices, Book Values and Stock Prices2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines the relationship between stock prices and accounting figures, primarily the book value of equity and earnings, as well as the market perception of accounting choices implemented by

    companies. Market event studies from late sixties have initiated numerous of researches, and the majority of contemporary results were consistent with strong belief in the market efficiency theory. The

    book value of equity and earnings have been proved to have the highest explanatory power of future stock prices. Other accounting-related issues, like inventory methods or accounting for business combination, were proven to have reliable impact on the stock prices. Moreover, the cash flow implications triggered by the accounting change are not an indispensable condition to influence the stock price level. Although a great body of research has treated the relationship between accounting

    choices and stock prices, a clear-cut mechanism is not well specified. The evidence is inconsistent, and the consequences of accounting change are difficult to measure. However, the accounting figures

    included in financial statements remain the most important measure of the companies’ performance. Due to the economic and technical progress, which considerably modified the structure of companies

    and the environment in which they operate, further studies are advisable in order to maintain the reliability of accounting figures on significant level.

  • 381.
    Bye, Cathrine
    et al.
    University of Skövde, School of Business.
    Lindblom, Josefine
    University of Skövde, School of Business.
    Den interna styrningens påverkan på motivationen: En fallstudie över styrsystemet i en icke vinstdrivande nischbank2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problems: Management control system is a wide and complex concept that can consist of many different components, for example budgeting. The banks are tightly regulated according to the laws and regulations of the country they are operating within. Therefor is it important to have clear guidelines and to control their employees so they don’t break the law and/or the rules. However, there are some concerns related to a tightly regulated business. For example can both strict rules and budgets affect the employee’s motivation in a negative way since they are supervised and can’t perform their tasks in the way they want because of the strict guidelines. Another part of the problem concerning a non-profit organisation is how the employees can be motivated without monetary compensations, as they can be seen as voluntary workers in this kind of organisation.

    Purpose: The purpose of this paper is to describe and analyse how a non-profit bank uses its internal control system to maintain the motivation of the employees to perform the job assignments despite strong pressure from the outside, inter alia, due to laws and regulations. This study also intends to describe how an employee can be rewarded without monetary compensation and see if this has any effect on the employee’s motivation.

    Method: A qualitative approach was used in this study as in-depth interviews were performed and therefore could the respondents’ perceptions be defined. A case study strategy was chosen for this paper to be able to capture the respondents' perceptions, as case studies is used when the scholar should be able to gain a deeper understanding of how it appears in an organisation for example. The interview questions were formulated by the theories and concepts in the theoretical framework and all respondents except one were interviewed at their ordinary workplace. The interviews was recorded, transliterated and was sorted out by the theoretical concepts that was used in the study.

    Conclusions: Despite tight regulation from the outside and strict guidelines can the internal control system be formulated in a way that has a positive effect on the employee’s motivation. To work after a budget could have a negative effect on the motivation but this paper shows that this can have a positive effect on the motivation depending on how the organisation formulates their internal control system according to the three control perspectives, result-, action- and social control. Even in a non-profit organisation can the employees be rewarded in other ways than monetary compensations, which have a positive effect on the employee’s expectations and motivation according to this study. The rewards must be interesting to the employee, in other way it is most likely that the employee doesn’t perceive this as a reward.

  • 382.
    Bylander, Sofia
    et al.
    University of Skövde, School of Humanities and Informatics.
    Gradh, Sofia
    University of Skövde, School of Humanities and Informatics.
    ”Jag behöver inte lite mer hjälp”: Förskollärares intentioner och agerande i bemötandet av barn i tamburen ur genusperspektiv2011Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Preschool, as an institution, has a big responsibility to counteract traditional gender role behavior. According to preschools curriculum, Lpfö 98/2010, girls and boys are suppose to always have the same opportunities and preschool is not allowed to have a stereotyped view of gender role when treating children. This study is interesting because it illustrates intentions and actions when children and preschool teachers interact in the hallway. The purpose of this study was to research about preschool teacher’s intentions and actions when in treatment with boys and girls in the hallway, through a gender perspective. The following questions were tied to this study: Which intentions do preschool teachers have regarding interplay with children? What kind of actions can be distinguished in the interplay between preschool teachers and boys or girls?

    This is a qualitative study. We made video observations to get an understanding of how preschool teachers interact and treat boys and girls in the hallway. Then we interviewed preschool teachers, one at a time, to find out their intentions and expectations regarding the situation in the hallway and the interaction with boys and girls, among other things. The result of this study shows than differences regarding interactions and treatment with boys and girls is not apparent. The result rather shows that aspects like – To develop independence, individual ability, individual care, verbal and nonverbal communication and also bringing up the child as an individual is of importance when looking at how interaction and treatment is expressed in the hallway. How these aspects affect the situation in the hallway and what kind of conditions and possibilities the children gets is reflected by us in the discussion of the result.

  • 383.
    Bylow, Helene
    University of Skövde, School of Health and Education.
    Utbildningsmetoder i hjärt-lungräddning och upplevelser i mötet med hjärt-lungräddningens praktik2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose statement is which the most effective educational method is for cardiopulmonary resuscitation; instructor-led versus film-based and what happens in the gap between education and an event of cardiac arrest in society. The aim was to investigate knowledge of which educational method contributes to the intended skills, ability to act and willingness to start a life-saving action. The aim was also to increase understanding by identifying tension fields of experiences in the cardiopulmonary resuscitation practice.

    The study is highlighted by a learning theory influenced by pragmatism and philosopher Dewey, as well as a holistic hermeneutical perspective through the philosopher Gadamer. A combined design with quantitative and qualitative method has been used. Data collection has been done through surveys, quality measurements on cardiopulmonary resuscitation and interviews. A critical hermeneutic according to Ricoeur has supported interpretation of data.

    The quantitative result shows no significant difference in total points of theoretical knowledge, ability to act or willingness to start cardiopulmonary resuscitation between the education methods. A significant difference (p<0.05) has been demonstrated for practical knowledge, where the film-based education showed higher total score than the instructor-led education over time. The result of the qualitative interpretation has identified five overall tension fields in both experiencing and lacking experience, 1) knowledge of, skills in and understanding of, 2) learning, 3) ability to act, 4) responsibility and humanity, 5) and willingness to start a life-saving effort in cardiopulmonary resuscitation practice. The result contributes to increased knowledge of cardiovascular rescue practice, valuable for future education and further research.

  • 384.
    Bylund, Jesper
    University of Skövde, School of Humanities and Informatics.
    How to write an effectively communicating design document for games2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this reflexive report I detail my process for creating effective documentation for computer game design. I begin by explaining the background of my work, the goals and limitations I had during this thesis, my goal being to find good practices about writing effective design documents. One chapter is dedicated to the methods I used while writing both the documentation, as found in appendix A, and this report. I then document and discuss my work process and the choices I made as well as the basis of those choices, I also reflect on the effects of my changes. My analysis is based on my iterative work, external sources and private experiences. Based on my work I conclude that creating documents that are easily searched and that only document the information crucial for implementation leads to effective abstract design documents.

  • 385.
    Bylund, Michaela
    et al.
    University of Skövde, School of Health and Education.
    Martinsson, Amanda
    University of Skövde, School of Health and Education.
    ”FÅR JAG VA MED?”: En observationsstudie av hur barn inkluderas och exkluderas i den fria leken på förskolan.2014Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study aims to find the different ways in which children are included and excluded in the free play at preschool. Being able to play is important because it helps children in their development and learning, something the Swedish preschool curriculum highlights (Utbildningsdepartementet, 2010). We have done 13 observations on two preschools from a child’s perspective to see why children exclude each other. These observations have also served as a basis to see what methods they use to include themselves in free play. In analyzing the observations, we have used Corsaro’s (1979) 15 access rituals as a basis. The results show that children use many different strategies to include themselves in free play, and in some cases they use not only one, but form a series of different strategies if the first one fails. The results also show that exclusion often occurs because of positions of power in preschool and/or the children try to protect their own play when other children are seen as a threat to the game.

  • 386.
    Bystedt, Kenneth
    University of Skövde, School of Health and Education.
    Simma mot vågorna: Vilka uppfattningar om och erfarenheter av momentet simning bär nyanlända elever med sig i mötet med det svenska skolsystemet?2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    "Man is the only creature that in some interesting and developed sense educate their offspring." (Säljö, 2015, p. 11). From an existential point of view, the question why is easy to answer. Human beings´ survival in the present and their offspring's life chances and survival in the future increases by education. In Sweden, the ability to swim and knowledge about swimming have been given a great cultural value both in primary socialization (education by the family, relatives and friends) as well as in secondary socialization (curriculum-driven education in school).In more recent years, many people have migrated to Sweden, to escape war and persecution in their home countries. In school, it becomes evident that many children and adolescents who have recently migrated to Sweden cannot swim. In the learning outcomes for grade 6 and grade 9 in physical education, it states clearly that: "Students can also swim 200 meters with 50 meters in the supine position" (Skolverket, 2011, pp. 51-54). The student must be able to fulfil this requirement in order to at least achieve the grade E in physical education. An important issue is then to understand the kinds of experiences with swimming and more in general their confidence with water that these children and adolescents carry from their countries of origin. The aim of this study is to develop teachers professional skills by gaining knowledge and understanding of young migrants prior understanding of swimming and what adjustments need to be made for students to meet proficiency requirements to fulfil the learning outcomes concerning swimming in the Swedish school system for year 6 and year 9.Undertaken was a mixed design study were initially a explorative survey of perceptions and experiences in swimming and later follow-up qualitative research interviews with newly migrated adolescents, aged 12-16 years. Finally, qualitative research interviews were conducted with expert adults working in Swedish schools and sharing the migrants´ cultural background. Qualitative data was analysed using a categorical content analysis. The statistical data from the survey was triangulated against the adolescent informants´ and the adult informants´ stories. The results show lack of aquatic experience both in primary and secondary socialization; a pronounced effect of socio-economic status; tradition combined with religious traits can also be inhibiting factors for swimming ability, especially by gender. Results are important for teachers educating migrants in physical education and adapting learning situations. 

  • 387.
    Bäcke, Sanna
    University of Skövde, School of Health and Education.
    Demokrati i förskolans vardag: En analys av förskollärares resonemang om barns delaktighet2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Förskolan kan förstås som en institution för framtidens medborgare. I förskolan ska barnens demokratiska förståelse och kompetens grundläggas för att de i framtiden ska vara en god demokratisk medborgare. Barns delaktighet görs aktuell inom ramen för förskolans demokratiarbete. Forskning visar att det finns svårigheter med att arbeta med barns delaktighet och förskolans demokratiuppdrag är i många fall oreflekterat. Syftet med denna studie har varit att analysera ett antal förskollärares resonemang om barns delaktighet i förskolan och på så sätt nå kunskap om demokrati i förskolans vardag. För att uppnå syftet utformades forskningsfrågor om vilken demokratiförståelse förskollärarna ger uttryck för, vilken demokratisk roll barnen tillskrivs i förskollärarnas resonemang och vad barns delaktighet blir i förskollärarnas resonemang. För att besvara studiens forskningsfrågor skapades case som synliggör barns delaktighet i förskolan. Studiens respondenter fick föra anteckningar om casen utifrån angivna frågor och respondenterna intervjuades. Resultatet har analyserats med hjälp av studiens teoretiska ramverk med fokus på demokrati i relation till utbildning, demokratiska roller som subjekt eller objekt, samt olika förståelser av demokrati. Studiens resultat visar hur demokrati i förskolans vardag är individualistisk och barns delaktighet handlar om att skapa möjligheter och handlingsutrymme för den enskilda individen att göra val och utnyttja sina rättigheter att bestämma om sig själv. Förskollärarnas resonemang skildrar också en fördemokratisk dimension där barnen ska undervisas i demokrati och utveckla demokratiska värderingar. Utifrån studiens resultat kan demokrati i förskolans vardag också förstås som skendemokratisk eftersom barns delaktighet framträder som något som kan ges eller fråntas av pedagogerna.

  • 388.
    Bäcklund, Anna
    et al.
    University of Skövde, School of Technology and Society.
    Carlsson, Emelie
    University of Skövde, School of Technology and Society.
    Returflöden inom e-handel av kläder2011Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
  • 389.
    Bältsjö, Ivar
    University of Skövde, School of Humanities and Informatics.
    Interaktiv manual för en fysisk produkt: Hur interaktivitet påverkar instruktioner för skapandet av en fysisk produkt.2013Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Denna undersökning syftar till att undersöka huruvida interaktivitet kan göra instruktioner för en fysisk uppgift mer effektiva. För att göra detta skapades två applikationer som instruerade i vikningen av en origamifigur i form av en båt. En version implementerade interaktiva element medan den andra inte gjorde det. Testpersoner fick genomföra halva uppgiften med vardera applikationen och sedan fylla i en enkät. Inga definitiva svar hittades i undersökningen, men den skulle kunna användas som grund eller inspiration för vidare forskning.

  • 390.
    Bödker Malmqvist, Cecilia
    et al.
    University of Skövde, School of Humanities and Informatics.
    Andersson, Anna-Lena
    University of Skövde, School of Humanities and Informatics.
    Läsförståelse i skolan: En kvalitativ enkätstudie om lärares undervisning i läsförståelse i årskurs 1-32013Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study we are presenting teachers views on teaching reading comprehension based on a qualitative survey. The study has been implemented in nine different schools with teachers that teach in grade 1-3. The importance of reading comprehension is presented in the introduction of this survey by authors such as Lundberg (2010), Lundberg and Herrlin (2009) and Westlund (2009). In the introduction we also present an image of Swedish pupils reading comprehension in an international perspective, surveys like PISA 2009 and PIRLS 2006 presented by Skolverket are examples.  Pupils reading comprehension, according to previously surveys gotten worse. The study also receives a theoretical setting with a sociocultural perspective. This in relation to Vygotskys Zone of proximal development.

    The result we present shows that the primary factor that has influenced the teachers in their teaching is the pupils´ interests and development zone. In relation to this the teachers are controlled by external resources such as economy, personal and time. The variation of working methods is of significant meaning for adapting it to each and every pupil. In the finish line of the result an incidence of how teachers consider the science as an impact on their teaching in reading comprehension. 

  • 391.
    Börjesson, Annika
    et al.
    University of Skövde, School of Humanities and Informatics.
    Yngve, Linda
    University of Skövde, School of Humanities and Informatics.
    Barns fysiska aktivitet och koncentrationsförmåga: En kvalitativ studie om förskollärares syn på relationen mellan barns fysiska aktivitet och koncentrationsförmåga.2013Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to examine, through a qualitative method, pre-school teachers views on the relationship between children’s physical activity and ability to concentrate in gatherings in pre-school. The result of the study has been analyzed based on Säljö’s (2000) socio-cultural perspective. The study was conducted by interviews. By aid from previously research about children’s physical activity, ability to concentrate and learning, has the result been processed and can be understood through different views. The result shows that pre-school teachers believe that physical activity is equal to that children are moving. The pre-school teachers also mean that children’s ability to concentrate depends on how the pre-school teacher manages to engage the children’s interests through their own commitment and enthusiasm, and how the environment is designed. Some of the pre-school teachers mean that children only are able to concentrate while they are sitting still, another believes that children are able to concentrate while moving. The pre-school teachers can see a connection between children’s physical activity and ability to concentrate. They believe that they in different ways can benefit children’s ability to concentrate by using physical activity in gatherings. This is also the conclusion of the study. Some of the pre-school teachers believe that physical activity can be a natural part of the gathering. Others mean that physical activity can be added to the gatherings when they notice that the children are not, according to the pre-school teachers, able to concentrate in a gathering. To ensure the result and increase knowledge among people active in pre-school, more research is required in the topic.

  • 392.
    Börjesson, Therese
    et al.
    University of Skövde, School of Technology and Society.
    Granstrand, Jennie
    University of Skövde, School of Technology and Society.
    Karlsson, Carolina
    University of Skövde, School of Technology and Society.
    Kundlojalitet: En kvalitativ konsumentstudie2007Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    För en butiks överlevnad har vikten av lojalitet kommit att bli en allt mer central punkt då konkurrensen inom olika branscher ständigt ökar. Då det finns en strävan för företag att behålla sina nuvarande kunder kan företaget, genom att skapa kundlojalitet, bidra till en högre lönsamhet. Det finns olika tillvägagångssätt för ett företag att använda sig utav för att uppnå lojalitet bland konsumenter, frågan är dock vad och vilka metoder som kan tänkas bidra till lojalitet. Beroende på vilken sorts produkt konsumenten söker ser de olika stegen i köpprocessen annorlunda ut då vikten av de olika stegen baseras på konsumenters engagemang kring en produkt. Utifrån denna bakgrund anser i det vara intressant att se om det finns några bidragande faktorer till skapandet av kundlojalitet gentemot en butik. Vi ställer oss därför frågan; Påverkar faktorerna i konkurrensmedelsmixen konsumenter till lojalitet gentemot en butik, och i sådana fall vilka faktorer? Är det någon skillnad mellan vilka faktorer som påverkar konsumenten till ökad lojalitet gentemot en butik när det gäller hög- respektive lågengagemangsprodukter? Vår frågeställning leder till syftet som lyder; Vi avser att beskriva vilken roll olika faktorer i konkurrensmedelsmixen har för skapandet av kundlojalitet. Denna beskrivning kommer att göras för hög- respektive lågengagemangsprodukter. För att besvara uppsatsens syfte har vi valt att använda oss utav kvalitativa intervjuer ur ett konsumentperspektiv genom en fokusgruppsintervju och individuella intervjuer. För att uppnå ett internt giltigt resultat valde vi att, bland de utvalda respondenterna, sätta samman gruppen utifrån olika demografiska egenskaper. Kontentan av denna studie är att det finns faktorer i konkurrensmedelsmixen som bidrar till lojalitet gentemot en butik. Dock visade resultatet av vår studie att faktorerna skiljer sig beroende på graden av engagemang bakom köpet.

  • 393.
    Campbell, Ann-mari
    et al.
    Malmö Univ, Inst Hlth Soc, Malmö, Sweden.
    Nilsson, Kerstin
    University of Skövde, School of Life Sciences.
    Pilhammar-Andersson, Ewa
    Univ Gothenburg, Sahlgrenska Acad, Inst Hlth Care Sci.
    Night duty as an opportunity for learning2008In: Journal of Advanced Nursing, ISSN 0309-2402, E-ISSN 1365-2648, Vol. 62, no 3, p. 346-353Article in journal (Refereed)
    Abstract [en]

    Aim. This paper is a report of a study to examine what opportunities night nurses have to learn in terms of being able to distinguish variations in the patients' conditions.

    Background. Night nurses often lack access to the formalized in-service training offered to day nurses. As every clinical experience can be seen as an opportunity for learning, learning takes place even at night. However, the learning of night nurses has not been studied previously.

    Method. This study is based on interviews with a convenience sample of 10 night nurses at a medium-sized Swedish hospital in 2001. These interviews were reanalysed in 2006 concerning learning situations. The interviews were tape-recorded, transcribed verbatim, coded and examined using latent content analysis.

    Findings. There are certain opportunities for learning during the night shift, and three learning situations come to the fore: (1) the report situation, (2) the personal assessment round, where the nurses form their own picture of the patient, (3) in assessment prior to contact with the doctor on duty. Nurses learn from variations in patients' conditions and when they have to report their experience verbally. Learning does take place at night and gestalt psychology is a helpful tool for understanding how former knowledge and experience affect night nurses' learning.

    Conclusion. Knowledge developed during the night shift is a neglected field. There is a need for further investigations of what night nurses learn, and this knowledge ought to be integrated in the body of nursing knowledge.

  • 394.
    Carlbo, Elisabeth
    University of Skövde, School of Humanities and Informatics.
    Erhållen kompetens i utveckling: Gymnasieelevers uppfattningar av kompetens för arbete i pedagogisk verksamhet efter Barn – och fritidsprogrammet2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 395.
    Carlehed, Sara
    et al.
    University of Skövde, School of Technology and Society.
    Haumann, Sandra
    University of Skövde, School of Technology and Society.
    Bemanningsföretag i detaljhanden: en flexibel lösning?2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 396.
    Carlehed, Sara
    et al.
    University of Skövde, School of Technology and Society.
    Haumann, Sandra
    University of Skövde, School of Technology and Society.
    Bemanningsföretag inom detaljhandeln - en flexibel lösning?2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 397.
    Carlin, Josefin
    et al.
    University of Skövde, School of Business.
    Andersson, Sofia
    University of Skövde, School of Business.
    REVISORERS GRANSKNING AV GOODWILL2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

     

    Background: Following the introduction of IFRS standards in Sweden, the amount of goodwill has soared among listed companies. This makes investors pay more attention to goodwill and impairment gives substantial new information to the market. One problem is that impairment test contains several intricate assessments, such as the identification of cash generating units and the application of discount rate. If the companies don’t have the required expertise, it may lead to unreasonable valuations. There are both internal and external indications of goodwill impairment, where clients have access to more internal information than the auditor. This can be considered as a great burden for the auditor to overcome. Since goodwill, as an asset, has become more important this implies that review of goodwill should increase in importance for auditors. Their role is to increase trust in financial reporting and meet societal norms and ethics. Thereby, there is an increasing interest to understand how auditors review goodwill according to IFRS.

    Purpose: The purpose of this study is to describe the auditor´s review procedures related to goodwill according to IFRS and to discuss how the auditor´s work is influenced by the circumstances in its vicinity. The objective of the study is to contribute with an increased understanding among stakeholders about the auditor´s review of goodwill.

    Method: In order to fulfill the purpose of this study, we chose a qualitative method to get as deep understanding of an auditors' approach as possible. We began by examining the auditors who audited the listed companies with large goodwill relative to shareholders’ equity. In this way, we could determine which auditors and audit firms that have best experience of goodwill items. After narrowing down the list we ask auditors to reproduce their approach and personal views of goodwill auditing through interviews.

    Conclusion: Theory of Practice has worked in order to help us analyze the individual auditor's practical approach on a deeper level. Goodwill review can be considered a problematic situation where the auditor continuously improve their knowledge in order to maintain the important task of the auditor have in the corporate world and society in general. Contradictory the study shows that auditors tend to recognize goodwill as a complex accounting item, but at the same time they do not consider that it is particularly difficult to manage. The study also shows that despite the fragmented personal views on IFRS rules the auditors acting in a relatively uniform manner as goodwill are reviewed. Auditor's behavior is influenced by their colleagues' expectations as well as the client company’s confidence in them. But the main explanation for these findings is that audit firms create control over the auditors approach through organization structure with a number of knowledge-intensive support functions. By contributing resources to the auditors, the audit firms are able to develop a common approach to how a problem should be solved. The auditors find the support functions as a knowledge source which inspires a sense of security. This determinacy leading to that knowledge distributes and facilitates the auditor's review.

    Keyword: goodwill, IFRS, impairment, accounting, audit, auditor, Theory of Practice

  • 398.
    Carlson, Emma
    et al.
    University of Skövde, School of Business.
    Meunier, Isabelle
    University of Skövde, School of Business.
    Hållbarhetsarbete: Hur börsnoterade bolag i Sverige förenar lönsamhet och hållbarhet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Society has in recent decades begun to make more demands on companies to implement sustainability initiatives in their daily operations. However, there are companies that choose to ignore these expectations when they consider their sustainability efforts to have a negative impact on the profitability in form of increased costs, such as restructuring and education. The companies who have not chosen to work sustainably is the companies that do not have a long term view of sustainability efforts, nor knowledge of the benefits that it can lead to, both for the company itself, the environment and society. A study has shown that several listed companies in Sweden still has much to work within terms of sustainability. However, it raises awareness that companies can contribute to a more sustainable development.

    The research question that becomes pertinent is how listed companies in Sweden combines profitability and sustainability. The purpose of the study is to identify the factors that contribute to a sustainable business without having a negative impact on the profitability.

    It is a qualitative method used in the study. Qualitative method assumes that the problem should be investigated thoroughly and can also show the overall situation which can be helpful when the survey deals with various sized companies in various industries. The study is based on interviews with sustainability managers in seven companies listed on the Nasdaq OMX and in the lists large, mid or small cap.

    In support of the study, the problem and the empirical data will be analyzed based on the stakeholder theory and legitimacy theory, as stakeholders and legitimacy can affect the sustainability work and profitability of a company.

    The study shows that companies need to have a long term view on sustainability work for it to be beneficial for both the environment and the profitability. Education within the organization is fundamental in order to reconcile profitability and sustainability. To get the best effect, sustainability must be integrated into every part of the company. The cost incurred in the implementation of sustainability initiatives is only short term and is also seen as the only negative thing about working sustainably.

    It has also been shown that there is an expectation from stakeholders that companies are to work sustainably. By fulfilling the expectations, the sustainability work will create legitimacy and trust, which in turn has a positive impact on all stakeholders.

  • 399.
    Carlsson, Annika
    et al.
    University of Skövde, School of Humanities and Informatics.
    Kopilovic, Suzana
    University of Skövde, School of Humanities and Informatics.
    Elever med stort rörelsebehov: – Lärares tankar kring och förhållningssätt till dessa elever2009Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study we have chosen to look at teachers attitude towards pupils with a great need of movement. Are those pupils with extra needs experienced as inconvenient by the teachers? Our aim was also to learn more about teachers views on some of the triggers which causes this behavior among children in school environments and other surroundings. The first part of the study contains previous research in this and similar topics. The second part concerns the teachers role and professionalism and the importance of the school environment. The method that was used in this study was a qualitative method with a hermeneutic aim. We interviewed five teachers about their experiences with pupils with a great need of movement. The teachers that participated in the study have experienced teaching those pupils which have a greater need of movement than their classmates at several occassions. During their career the teachers have found several different strategies to help and support these pupils. In the discussion of this study we discovered the importance of the teachers ability to approach and individualize teaching situations towards the pupils who have great needs of movement.

  • 400.
    Carlsson, Camilla
    et al.
    University of Skövde, School of Technology and Society.
    Fransson, Camilla
    University of Skövde, School of Technology and Society.
    Tomasdottir, Elin
    University of Skövde, School of Technology and Society.
    Förlåtelse: Förlåta fullt ut2009Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    I ordet förlåtelse ingår det många olika tolkningar beroende på vem det är som definierar. I vårt arbete har vi valt att inrikta oss på förhållandet mellan offret och förövaren när det gäller grova gärningar som mord, övergrepp och misshandel. Vår frågeställning är om det är möjligt att förlåta onda gärningar fullt ut? Kan ett offer förlåta en förövare fullt ut som genom sina onda handlingar har orsakat offret lidande? Finns det någon rättvisa med tanke på den obalans som uppstår genom ondskefulla gärningar. Vi har valt att utgå ifrån rättvise teorin eftersom samhället har en rättvisa som grund när det gäller brott och straff. Vi har använt kvalitativmetod och har valt att göra två informantintervjuer med personer som i sitt dagliga arbete kommer i kontakt med förlåtelse. Vi intervjuade även personer som hade genomgått en förlåtelseprocess och vi analyserade intervjuerna utifrån vår definition på förlåtelse fullt ut som är

    … att människor inte ska uppleva någon aggression, bitterhet, rädsla, sårbarhet, ångestfylldhet till förövaren/gärningen och återfått förtroendet till förövaren när de har förlåtit fullt ut.

    Förlåtelse, försoning, hämnd och rättvisa är de begrepp som vi har funnit spegla respondenternas syn på området. Enligt vår förförståelse anser vi att det inte går att stryka ett streck över eller glömma svåra kränkningar. Vi menar att det inte går att förlåta fullt ut.

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