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  • 601.
    Viljamaa, Anmari
    et al.
    Business Transfer Ecosystems in Fostering Enterprise Continuity, Finland.
    Tall, Juha
    Business Transfer Ecosystems in Fostering Enterprise Continuity, Finland.
    Varamäki, Elina
    Business Transfer Ecosystems in Fostering Enterprise Continuity, Finland.
    Singer, Slavica
    J. J. Strossmayer University of Osijek, Croatia.
    Tornikoski, Erno
    Grenoble Ecole de Management, France.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Ripolles, María
    Universitat Jaume I, Spain.
    Blesa, Andreu
    Universitat Jaume I, Spain.
    Alpeza, Mirela
    CEPOR - SMEs and Entrepreneurship Policy Centre, Zagreb, Croatia.
    Buffart, Mickael
    Grenoble Ecole de Management, France.
    Mezulic, Petra
    J. J. Strossmayer University of Osijek, Croatia.
    Business Transfer Ecosystems in Fostering Enterprise Continuity2016In: Creating Solutions with Sustainable Entrepreneurship, 2016Conference paper (Refereed)
    Abstract [en]

    The aim of this paper is to present the key elements and content of a business transfer ecosystem and examine the supportiveness of such a system in five European countries. A business transfer comprises a change of ownership of any firm or business from one person/legal entity to another person/legal entity with the aim of assuring the continued existence and commercial activity of the enterprise - when more than 50 % of the assets or shares are transferred (see e.g. Sten 2006; Van Teeffelen 2012). This definition includes both family successions and transfers to external buyers.

    The study also seeks to demonstrate a research gap regarding the necessity of an evidence-based design for business transfer ecosystems in fostering enterprise continuity.

     

    The study is based on a multiple case study involving five country cases. Data shows that there is a considerable variety regarding forms of business discontinuity, which is in line with former research. According to the Global Entrepreneurship Monitor survey, e.g., in Croatia only 0,83% of all business exits are based on opportunities to sell compared to 5,3% in Sweden. In Finland 15% of all exits are caused by none-profitable businesses vs. 56% in Spain; and financing difficulties is a reason for 24% of exits in Croatia and only for 2,7% in Sweden (Singer et al., 2014). The analysis further shows that business transfer ecosystems are very country specific. The different ecosystems studied are in different stages of development, ranging from highly developed infrastructure to practically none at all. The level of the business transfer infrastructure (e.g. advisory services, financing) varies, as does the complexity of relevant legislation. There are also similarities; in all countries the potential for business transfers is highest among micro firms, and none of the studied countries has a public database for business transfers.

     

    As the different stages of the life cycle of a firm (birth, growth, maturity, exit) are not evenly covered as regards statistical monitoring, the exit phase is susceptible to assumption-based approaches regarding the development of related ecosystems. The study’s findings contribute to the general awareness that a business transfer represents a phase in the firm’s life cycle that offers different possible strategic decisions. In sum, business transfers can be seen as an essential element of enterprise continuity and development.

  • 602.
    Vindahl, Josefin
    et al.
    University of Skövde, School of Business.
    Elgh-Andreasson, Malin
    University of Skövde, School of Business.
    REVISIONENS (O)BETYDELSE VID KREDITGIVNING TILL MINDRE FÖRETAG: En studie ur bankernas perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: On November 1, 2010, the audit requirement for small businesses in Sweden was abolished. The abolition in Denmark and the UK caused problems for smaller businesses to get credit granted by banks. We wonder therefore how abolition has affected credit assessment of small businesses in Sweden.Purpose: The purpose of this paper is to study the factors that are important in lending to small businesses. The focus is on how reliable small and large banks believe that a non-audited financial report is compared with an audited financial report or if other factors are considered more important. The essay should help smaller businesses who faced with the decision to choose audit or not.Method: The paper is written from a qualitative approach where the empirical data is collected through semi-structured interviews. The collected materials were then compared, and paired with secondary data in the form of scientific articles.Conclusion: The study shows that the audit has no meaning when granting credits to the extent that accounting are prepared by competent persons. Instead, it's the trust that is created through relationships, which has the significant role in the granting of credit. Is there no confidence to the owner of the company, there is a risk that banks choose to reject a credit. The study also shows that no differences exist between small and large banks.

  • 603.
    Virén, Henrik
    et al.
    University of Skövde, School of Business.
    Dahlström, Sandro
    University of Skövde, School of Business.
    Communication of Environmental Issues: A Comparison Between Sustainability Reports and Social Media in the Automotive Industry2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is a topic that has become increasingly important for companies over the last decades. The increasing pressure from stakeholders has led to communication of sustainability to be very important for companies who wish to be seen as sustainable. The main way corporations communicate their sustainability activities are through the annual report. Whether in a standalone sustainability report or as an integrated part of the whole annual report, most of the larger companies today have some form of sustainability reporting. Over the last years, other ways of communicating sustainability activities have surfaced. The social media boom has created an excellent communication channel for companies to directly communicate with its stakeholders.  In the automotive industry environmental issues have been a focus point for many companies over the last decades. Pressure from society and stakeholders to produce more environmentally friendly vehicles have only increased over the last years. This leads us to the purpose of this study, which is to compare the communication of environmental issues in social media and in sustainability reports in the automotive industry.

    The study has been done by conducting a content analysis of the sustainability reports and posts on social media sites. Beside the content analysis, our thesis contains a quantitative part to emphasize which environmental topics the companies communicate about. The Global Reporting Initiatives environmental indicators have been used to do the quantitative part of this study. This has helped us divide the different information into various environmental topics to see what is being communicated. The timeframe for the study have been 1st of January 2015 to 31st December 2017, which means we have looked at three years of social media activity and three sustainability reports for the companies in the study. The companies involved in the study are BMW, Groupe Renault, Volvo Cars, and Volkswagen.

    The results of our study show that social media and sustainability reports to be very different types of communication channels. Social media revolves around short promotional messages, while sustainability reports aim to give a more fair and broad view of the companies’ environmental engagements. In sustainability reports we have found information to cover most of the environmental indicators, while on social media there is a focus on a smaller amount of topics. Another finding concerns target audience which differ for the studied communication channels. Social media are more directed towards the customer type of stakeholders, while the sustainability reports are more directed towards an investor type of stakeholder.

  • 604.
    Westerdahl, Natalie
    University of Skövde, School of Business.
    Autenticitet: - En studie om betydelsen av autenticitet i vår nutida upplevelse-ekonomi2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's consumers are no longer satisfied with a single product, they want added value, an

    image to relate to, to fit in, but also adapt their products for their specific needs. We are in a

    kind of experience-economy. Demand on where the product that I buy comes from, who made

    it, what country the person lives in, if the package fits into my bathroom-shelf and how the

    product feels, are going to play a more and more important role for consumers. A product

    should feel authentic, thus genuine. What makes a thing true for a person, might not make it

    true for another, therefore companies individualize products more and more. This has led to a

    plethora of different offers, which is something that we as consumers also expect. This essay

    describes the added value that today's consumer’s want and why that is the case. The creation

    of added value in the product and forging emotional relationships with consumers is an

    important part of the theory section in terms of understanding what authenticity is and who

    wants it. The study is conducted with respondents, active in the skincare-industry to find

    answers to the problem statement in the essay. The analysis and conclusion contains the

    nuances of responses from respondents, which answers the questions that are based on the

    theory section of the essay. The analysis and conclusion contains the shades of responses

    from respondents to see how authenticity takes form in companies marketing

    communications.

  • 605.
    Westerlund, Johanna
    University of Skövde, School of Business.
    Uppfattningen av aktivitetsbaserade arbetsplatser: En kvantitativ studie om hur aktivitetsbaserade arbetsplatser uppfattas av anställda inom en kunskapsintensiv organisation2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Technological development in combination with organizations becoming increasingly knowledge-intensive, has given rise to new ways of working that call for new ways of designing workplaces. The modern office concept activity-based workplaces means that all workplaces are designed according to the overall work tasks that occur within the organization. Earlier research and studies show several advantages with the concept, but few of them correspond to how the employees perceive it in practice. Hence, the purpose of the current study is to investigate how employees in a knowledge-intensive organization perceive an activity-based workplace. To generate an overall picture of how employees in a knowledge-intensive organization perceive an activity-based workplace, a quantitative method in the form of a web-based survey was used. Respondents consisted of employees in an audit firm and the result reinforces previous research on the subject, where benefits such as better communication and collaboration increases, while on the other hand creates concentration difficulties for many employees. It also turns out that employees adapt differently to the new concept depending on how involved they feel they have been in the design of the activity-based workplace. Furthermore, the result indicates that certain factors that are important for employees to appreciate their workplace, such as being able to regulate airing, light and noise levels where they work, disappear due to the implementation of the activity-based workplace. In sum, the study confirms previous research, showing that the activity-based workplace is not suitable for all employees and would need to be further developed and adapted in order to benefit all parts of an organization.

  • 606.
    Westerlund, Johanna
    et al.
    University of Skövde, School of Business.
    Franzén, Julia
    University of Skövde, School of Business.
    Vad attraherar kvinnliga IT-studenter vid val av arbetsplats?: En kvantitativ jämförande studie mellan män och kvinnors preferenser vid val av arbetsplats2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today's labor market, it is important for organizations growth to both recruit and keep talented people and the understanding of what is decisive for a person when choosing where to seek employment, is therefore more important than ever. Although Sweden is ranked as one of the world's leading countries in terms of gender equality and IT is one of the country's largest professions, women only account for one-fifth of all those working in the profession. One reason why there is a lack of women in the industry, according to previous studies, may be that men and women´s preferences in choosing a workplace differ. Previous studies show that men and women have different preferences in choosing a workplace and it may be one of the reasons why they choose to work in different industries. Basically, we chose to investigate whether there are differences between men and women's preferences, which could be the reason for the lack of women working in IT in the automotive industry. In order to find out, we have investigated the preferences of men and women in the choice of workplace as well as the differences between men and women's perceptions of the automotive industry. A quantitative survey in the form of an inquiry was conducted and the results showed that the discrepancy between men and women's preferences is low and that prejudices such as previous research on women's relation to IT show are not fully correct.

  • 607.
    White, Stuart
    University of Skövde, School of Business.
    Narcissistic chief executive officers and corporate acquisitions: An upper echelons perspective2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study investigates how chief executive officer narcissism impacts the organizations strategic decisions and outcomes. Rooted in the idea that the organization is a reflection of its top managers, I theorize that narcissistic chief executive officers may influence the decision process leading to corporate acquisitions. Furthermore, taking into account the Dotcom bubble and subprime-crash, research on merger waves is incorporated into the research framework as an outside of the organization effect impacting organizational outcomes. Using a sample of 116 acquisitions by 60 chief executive officers at public listed U.S. firms this is tested from 1994-2017. The results show little to no connection between chief executive officer narcissism and corporate acquisitions in total, international acquisitions or through truly large acquisitions. Though there is a positive connection between observable characteristics such as education and age influencing the decision to acquire firms. When comparing the sample of 116 acquisitions to a general market sample of 4379 acquisitions, a connection to merger wave theory is identified.

  • 608.
    Wiberg, Olivia
    et al.
    University of Skövde, School of Business.
    Smedman, Sofia
    University of Skövde, School of Business.
    Kvalitativ jämställdhet på ledande positioner: En studie om kvinnliga chefers ledarskap2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: The background of this study is that there still exists a qualitative inequality in senior positions. Although women both have the ability and willingness to act as managers, they constitute a minority in these positions. Consequently, there is a problem when companies do not take advantage of female managers and their skills to the same extent as with male managers. Therefore, the problem investigated in this study is: Why are women still in a minority among managers in senior positions?

    Purpose and Method: The purpose of this study is to create a deeper understanding of the characteristics female managers ́ leadership from an employee perspective. This understanding will lead to suggestions on how a business can work to promote qualitative equality in management positions. The method used for the study was a qualitative method in which data was collected through semi-structured interviews with female managerial employees at different branches in Western Sweden.

    Empiricism: The empirical result has shown indications of how employees perceive their managers as well as the properties that mirror their leadership. The results have shown that the properties could be divided into three areas of skills that managers should possess in order to implement a leadership that is considered beneficial to employees and make them satisfied at work. These properties are: personal-, interpersonal- and group-oriented skills that consist of a variety of properties.

    Analysis: The analysis have shown that there are both similarities and differences between this study and the results of earlier studies. Where these differences and similarities have enabled that the purpose and the problem for this study has been answered.

    Conclusion: The conclusion of this study’s results have shown that it is important to work for qualitative equality within the company, as the results showed that female managers apply effective leadership that consists of a combination of both male and female leadership, a so-called "double combination". This thereby indicates that women can be effective managers just as well as men. 

  • 609.
    Wickelgren, Mikael
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Cäker, Mikael
    University of Gothenburg, Sweden / Trondheim Business School, Norway.
    How incentive systems arrived in Sweden: a tale of travelling ideas and ghost myths in action2018In: International Journal of Management Concepts and Philosophy, ISSN 1478-1484, E-ISSN 1741-8135, Vol. 11, no 1, p. 67-81Article in journal (Refereed)
    Abstract [en]

    This paper describes and explains how and why incentive systems began spreading in Sweden, despite the differences between the dominating business values in the USA (where incentive systems originated) and Sweden. A ghost myth in Sweden’s national business system explains why it happened when it did. Theories on travelling ideas underemphasise the fact that organisations/countries hold varying and competing ideas of suitable practices at the same time. Ghost myths are important alternative concepts which are activated when contextual circumstances arise for a shift in practices. This research is based on a hermeneutic and qualitative approach using texts and interviews and it highlights the role of ghost myths in terms of how ideas travel and how they are translated in different contexts.

  • 610.
    Wigblad, Rune
    University of Skövde, School of Business.
    Modernisera Sverige!: Om snabba tåg som kommer i tid2018Report (Other (popular science, discussion, etc.))
  • 611.
    Wikström, Niclas
    et al.
    University of Skövde, School of Business.
    Sjöholm, Daniel
    University of Skövde, School of Business.
    Välj rätt känd profil: En studie inriktad på kapitalvarubranschen. Företagens användning av marknadsföringsmetoden Celebrity endorsement, tillsammans med kundernas uppfattning.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 612.
    Wilbert, Julieta K. W.
    et al.
    Federal University of Santa Catarina, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future. South Ural State University, Chelyabinsk, Russian Federation.
    Aisenberg Ferenhof, Helio
    Federal University of Santa Catarina, Brazil.
    Selig, Paulo M.
    Federal University of Santa Catarina, Brazil.
    Unlearning at the Individual Level: An Exploratory Case Study in a High Power Distance Country2018In: Journal of Innovation Management, E-ISSN 2183-0606, Vol. 6, no 3, p. 17-39Article in journal (Refereed)
    Abstract [en]

    This paper presents a case study that addresses factors that influence unlearning at the individual level. These factors were studied in a public sector organization located in a country characterized by high power distance. The case organization went through a change process of a daily routine caused by the introduction of a new technology. Data were collected through semi structured face-to-face interviews with shop floor agents in the state of Santa Catarina/Brazil. The results highlight the strong influence of the support of formal leaders on the unlearning process of individuals, suggesting that managers operating in a high power distance environment have to make bigger efforts compared to their counterparts in small power distance settings to promote unlearning processes of employees. The study advances the limited body of knowledge regarding unlearning in general and unlearning at the individual level in particular. It also stresses the influence of the national cultural dimension on the unlearning process of individuals.

  • 613.
    Williams, Christopher
    et al.
    Durham University Business School, Durham, United Kingdom.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Exploring the transition phase in offshore outsourcing: Decision making amidst knowledge at risk2019In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 103, p. 460-471Article in journal (Refereed)
    Abstract [en]

    We explore the transition phase in information system (IS) offshore outsourcing, focusing on ongoing decisions made in a client-vendor arrangement and the implications these decisions have for knowledge at risk. Drawing on time-compression and knowledge at risk literatures we argue that firms will need to make ongoing transitional decisions over time as knowledge intensive work is increasingly handed over from client to vendor. We conduct a longitudinal exploratory case study of a strategic development project transitioned from a European client to a company in India over a 4-year period. Analysis indicates: (1) four distinct phases of the transition: penetration, embedment, ramp-up and stabilization; (2) how transitional decisions and knowledge at risk vary across these phases. Results from the longitudinal approach have implications not only for understanding the ‘what’ and ‘how’ in IS offshore outsourcing but also for a deeper insight into the ‘when’ question.

  • 614.
    Winkler, Philip
    et al.
    University of Skövde, School of Business.
    Komayesh, Nadia
    University of Skövde, School of Business.
    Ledning och styrning av tvärfunktionella managementteam: En fallstudie som söker att förstå införandet av tvärfunktionella team som organisatoriska utmaningar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kostnaden för hälso- och sjukvård i Sverige uppgår årligen enligt Statistiska centralbyrån till drygt 230 miljarder kronor vilket kan anses vara mycket. Den svenska hälso- och sjukvården är viktig för samhället och således blir de interna förhållandena och processerna viktiga för de som arbetar inom hälso- och sjukvården. Denna fallstudie har genom två delstudier undersökt en större hälso- och sjukvårdsorganisation som för drygt 1,5 år sedan genomförde en omorganisering. Specifikt har studien undersökt stödfunktionernas teamarbete och syftar till att öka förståelsen för hur teamens nya organisation teoretiskt kan förstås. Vidare syftar studien till att söka förståelse för hur arbetet som teamen bedriver upplevs fungera och tas emot. I delstudie ett intervjuades 12 medarbetare och chefer och i delstudie två insamlades en webbenkät ifrån 10 verksamhetschefer. Empirin har analyserats tematiskt och visade bland annat att den struktur som teamen verkar inom bättre kan förstås som en matrisorganisation med tillhörande utmaningar. Vidare är några av slutsatserna att den interna kontrollen var bristfällig och att både medarbetare och chefer gavs föga möjligheter till att i förlängningen utveckla ett ansvarsfullt arbetssätt. Diskussion om vad som kan utvecklas har redogjorts. Förslag på framtida forskning är att jämföra planerad- och upplevd styrning med faktisk produktivitet.

  • 615.
    Wirén, Klara Li
    et al.
    University of Skövde, School of Business.
    Shahine, Berola
    University of Skövde, School of Business.
    Svenska konsumenters förtroende till okända nätaktörer: Konsumenters beteende och erfarenheter gällande näthandel2018Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    Based on digitalization and IT development marketers and Swedish consumers have increased the number of choices and opportunities regarding sales channels and consumption and through this development new challenges have been introduced to the actors on the market. On the one hand, marketers need to be able to offer consumers sales through various channels such as physical stores and online stores, on the other hand, consumers need to be active information seekers and make many decisions such as judging reliability in selecting online actors and their offers. According to a survey conducted by Kreditor, consumers in general are conscious when it comes to reliability and security regarding consumption via the Internet (Dagens Handel 2007). It can be argued that online shopping can pose risks. Nevertheless, online shopping seems to have been a foothold in the Swedish market and this type of consumption seems to be becoming more common among Swedish consumers (PostNord 2017 & Statistiska Centralbyrån 2017).

    Our study is based, among other things, on theories in consumer behavioral science and different marketing strategies. In order to get a deeper knowledge of factors behind Swedish consumers increasing online shopping we have conducted a survey of the Swedish consumers' opinions about online trading, how often they are trading together with which underlying factors that are important when buying from unknown online players. The survey states, among other things, that positive experiences and imitation drive Swedish consumers to want to shop online. Factors that create trust and willingness to trade with unknown online actors are for example different payment options, consumer privacy-policy, ratings and recommendations from other consumers but also if the companies use multi-channel sales such as both physical and online stores. In our survey we found that trustfulness for online shopping among Swedish consumers arises from marketing strategies such as word of mouth-method and the principle of social evidence. We also found that consumers seem to be active information seekers regarding trade with unknown online operators.

  • 616.
    Zieba, Malgorzata
    et al.
    Gdansk University of Technology, Gdansk, Poland.
    Durst, Susanne
    University of Skövde, Enterprises for the Future. University of Skövde, School of Business.
    Knowledge Risks in the Sharing Economy2018In: Knowledge Management in the Sharing Economy: Cross-Sectoral Insights into the Future of Competitive Advantage / [ed] Elena-Mădălina Vătămănescu & Florina Pînzaru, Springer, 2018, p. 253-270Chapter in book (Refereed)
    Abstract [en]

    The purpose of this chapter is to present and analyze potential risks connected with knowledge that organizations operating in the sharing economy might potentially face. 

  • 617.
    Åberg, Lisa
    et al.
    University of Skövde, School of Business.
    Henry, Jessica
    University of Skövde, School of Business.
    Employee Retention: Utifrån ett generationsperspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In the last couple of years there has been an ongoing change in the Swedish labor market where the knowledge-intensive companies find it harder to retain employees. This because highly educated employees generally are less experience less loyal towards the employer. Why companies wish to retain employees is because they aim for a low employee turnover, which is considered to be important for companies in several aspects. The study focus on important variables for employees, which makes them stay at a company, using a generation perspective. This perspective is used because employee’s work values and preferences are found to be affected by generational belonging.

    Purpose: The purpose of this study is to explore which variables that make employees with different generation belongings stay at knowledge-intensive companies. This by illustrating Employee Retention from the employee’s perspective and using a generation perspective.

    Method: The study applies a qualitative approach since the purpose is to explore the employee’s experienced reality. A case-study method is also applied since it’s suitable for complicated social phenomenon. Fundamental for a case-study is to combine different data collection methods, which is why 10 semi-structured interviews and 25 questionnaires are made within the case-company. The analysis of the data was then made with directions of an analysis strategy, which lead to the conclusion of the study.

    Conclusion: This study has identified the most important Employee Retention-variables within each generation, which also acknowledge that the generational belonging affects the variables that the employees value and consequently makes them stay at a company. The study has also shown that the most important variables that are identified in the different generations, also are found in the psychological contract. If knowledge-intensive companies identifies these variables and thereby strengthen the psychological contract, the output will be organizational loyalty and Employee Retention.

  • 618.
    Åhlfeldt, Rose-Mharie
    et al.
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Andersén, Annelie
    University of Skövde, School of Health and Education.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Nohlberg, Marcus
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Bergström, Erik
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Fischer Hübner, Simone
    Karlstads universitet.
    Kompetensbehov och kompetensförsörjning inom informationssäkerhet från ett samhällsperspektiv2015Report (Other academic)
    Abstract [sv]

    På uppdrag av Myndigheten för samhällsskydd och beredskap (MSB) har en studie genomförts med syftet att komplettera resultatet från en tidigare genomförd förstudie (Åhlfeldt m.fl., 2014) med en analys av kompetensförsörjning och kompetensbehov på informations­säkerhetsområdet från ett samhällsperspektiv. Arbetet har genomförts av forskare från två lärosäten, Högskolan i Skövde och Karlstad Universitet, samt inom tre forskningsdiscipliner: pedagogik, informationssäkerhet och företagsekonomi.

    Uppdraget har varit att besvara följande frågeställningar:

    • Vilka är kompetensbehoven för att ha en god och balanserad informationssäkerhet som bidrar till samhällets informationssäkerhet?
      • Samtida kompetensbehov (nuläget)
      • Framtida kompetensbehov
      • Hur ska nödvändig kompetens erhållas och på vem ligger ansvaret?
      • Utifrån ovanstående frågeställningar, vilka är de viktigaste framgångsfaktorerna?

    Arbetet har genomförts i form av fokusgrupper med representanter från myndigheter och företag som har en nära verksamhetskoppling till samhällets informationssäkerhet och som är viktiga för att samhällets informationssäkerhet ska fungera.

    Resultatet visar att det finns stora brister avseende informationssäkerhetskompetens på alla nivåer i samhället. Tre tydliga områden pekas ut 1) nationellt - ökat behov av starkare styrning och ledning samt kravställning 2) organisation - ökat behov av kompetens från ledning till medarbetare men med starkt fokus på kompetenshöjande åtgärder på ledningsnivå samt vid upphandling och 3) medborgarperspektivet där framförallt skolområdet lyfts fram som ett viktigt insatsområde för kompetenshöjande åtgärder.

    För att uppnå nödvändig kompetens krävs utbildningsinsatser på alla ovan angivna områden. Dels utbildningar på akademisk nivå för informationssäkerhetsexperter men även övriga utbildningar inom t ex juridik och ekonomi. Även yrkesverksamma på organisationsnivå behöver riktade kompetenshöjande åtgärder som sätter informationssäkerhet i fokus utifrån organisationens verksamhetsbehov, allt ifrån ledningsnivå till medarbetarnivå.

    Resultatet visar även att ansvaret för samhällets kompetensförsörjning för informationssäkerhet ligger även den på alla ovan nämnda tre områden men med tydlig betoning på nationell nivå. Här betonas behovet av nationella krav för att medvetandegöra och lyfta informations­säkerheten i samhällsviktig verksamhet för att nå så många medborgare som möjligt.  

    Förslag på framtida arbete avseende utveckling av metoder för framtida studier av kompetensförsörjningen pekar främst på metoder för att angripa bristen på helhetssyn samt kompetensförsörjning för management och medborgare.

  • 619.
    Åhlfeldt, Rose-Mharie
    et al.
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Fischer Hübner, Simone
    Karlstad University.
    Carlén, Urban
    University of Skövde, School of Health and Education. University of Skövde, Health and Education.
    Andersén, Annelie
    University of Skövde, School of Health and Education. University of Skövde, Health and Education.
    Eriksson, Nomie
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Björck, Fredrik
    Stockholms Universitet.
    Nohlberg, Marcus
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Förstudie kompetensbehov informationssäkerhet2014Report (Other (popular science, discussion, etc.))
    Abstract [sv]

    På uppdrag av Myndigheten för samhällsskydd och beredskap (MSB) har en förstudie genomförts med syftet att sammanställa forskningsresultat om kompetenshöjande åtgärder inom informationssäkerhetsområdet för att kartlägga utbildningsbehov och identifierade nyttoeffekter. Arbetet har genomförts av forskare från tre olika lärosäten, Högskolan Skövde, Karlstad Universitet och Stockholms Universitet, samt inom tre forskningsdiscipliner nämligen pedagogik, informationssäkerhet och företagsekonomi.

    Förstudien har haft i uppdrag att besvara följande frågeställningar:

    • Hur definieras kompetens?

    • Hur mäter man kompetens?

    • Hur skiljer sig olika typer av utbildningsinsatser avseende nyttoeffekter? Vilka erfarenheter,

      utvärderingar förklaringsfaktorer kan identifieras?

    • Hur och i vilken utsträckning tillgodogörs olika typer av utbildningar?

    • Vad kännetecknar framgångsrika utbildningsinsatser?

      Resultatet visar att kompetensbegreppet är svårdefinierat och det finns ingen tydlig definition av begreppet. Ett försök till en sammanfattande beskrivning av kompetensbegreppet utifrån granskningen är att kompetens innebär en viss uppsättning kunskaper, färdigheter, etik och attityder i en viss kontext. Kompetens innefattar både egenskaper och intentioner där egenskap inkluderar kunskap och färdighet, och intentioner innefattar etik och attityder. Allt måste dock relatera till en kontext och alltid ses i sitt sammanhang.

      Ytterst få studier har fokus på mätning av kompetens både generellt och inom informationssäkerhetsområdet. De studier som genomfört någon form av mätning mäter främst kompetens utifrån det akademiska fältet och då i första hand utifrån ett kunskapsperspektiv. Forskning av mätning på yrkesverksamma är minimal inom de sökområden som granskats i denna förstudie.

      Avseende kompetensbehov, nyttoeffekter, erfarenheter och framgångsfaktorer visar granskningen att framgångsfaktorer generellt är när utbildningsinsatserna för yrkesverksamma har ett praktiknära fokus. Motivationen och engagemanget hos de som går en utbildning är av avgörande betydelse. Det går inte direkt att avgöra vilka utbildningstyper eller aktiviteter som är av störst betydelse utan granskningen visar att en kombination av olika utbildningsformer och aktiviteter är att föredra. Vidare är dialog och diskussion i den dagliga verksamheten av stor betydelse för att bygga upp en hållbar säkerhetskultur i organisationen. Den s k tysta kunskapen ska inte underskattas utan behöver tas i beaktande och stödjas.

      Ytterligare är ledningens engagemang, delaktighet och stöd för utbildningens genomförande av avgörande betydelse om en utbildning ska uppnå en tydlig effekt i verksamheten.

      Granskningen visar att det finns behov av ytterligare forskning avseende kompetensbehov och på vilket sätt olika utbildningsinsatser ger effekt i organisationer. Förslag på ett diskussionsunderlag för framtida arbete har tagits fram. Förslagen innefattar bl a behov av kompetensanalyser, metoder och verktyg för att mäta utbildningseffekter, riktade kompetenshöjande insatser för managementnivån, longitudinella studier för uppföljning av effekter samt utveckling av metoder och verktyg för ett situerat lärande.

    Granskningen har genomförts inom olika disciplinområden vilket har uppfattats mycket positivt av de deltagande forskarna. Eftersom informationssäkerhet är ett interdisciplinärt område krävs också att bredare perspektiv och ytterligare discipliner bör ingå i framtida fördjupade analyser i området. Exempel på tillkommande discipliner är beteendevetenskap, psykologi och juridik. Behovet av kompetens inom informationssäkerhetsområdet lär inte minska i framtiden och ytterligare forskning behövs för att rätt utbildning ska nå rätt person vid rätt tidpunkt och på rätt plats.

    Skövde i mars 2014

  • 620.
    Ålebring, Frida
    University of Skövde, School of Business.
    Utveckling av karriär inom en organisation: - Att få medarbetare att stanna2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: The background to this study is the organizations increased difficulty to retain employees in the organization when more and more employees today choose to do their career in several organizations. The problem to keep the employees in the organization leads to several problems where the loss of experience reduces efficiency and increased risks and cost associated with recruitment are some problems that arise. The problem therefore faced for this study is: How can opportunities for career development within an organization created to get employees to stay over time?

    Purpose and method: The purpose for this study is to describe how organizations can create opportunities for the development of career that gets employees to stay within the same organization and make their career in this organization. The method used for this study is a qualitative approach where data is collected through semi-structured interviews in a case study.

    Empiricism: The empirical result have shown there are four factors that an organization should overhaul to create an opportunity for the development of a career that gets employees to stay in an organization over time. These four factors are: Internal recruitment, external recruitment, internal mobility and privacy/family.

    Analysis: The analysis has shown that there are both similarities and differences between this study and the results of earlier studies results. Where these similarities and differences have enabled that the purpose and the problem for this study has been answered.

    Conclusion: The conclusion of this study has shown the importance of combining a traditional career in which the organization has a long-term perspective of the employee with the modern career in which the employee is controlling the career to get employees to stay in the organization over time. This study is unique in its conclusion because previous studies have been more focused on distinguishing these two career methods.

    Keywords: Career; Development of careers; Recruitment; Internal Recruitment; Retain Employees

  • 621.
    Öhrn, Malin
    et al.
    University of Skövde, School of Business.
    Frydén, Susanna
    University of Skövde, School of Business.
    Penningtvätt - en studie om varför revisorer anmäler få fall av penningtvätt2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemdiskussion: Revisorer riskerar att stöta på penningtvätt i allt större omfattning då kriminella hittar nya vägar för att undkomma upptäckt. Trots detta står revisorer endast för ett fåtal av de totala anmälningarna som görs årligen. Två viktiga faktorer som har uppmärksammats i problemdiskussionen är kunskap om penningtvätt och kundrelation som båda kan påverka revisorns anmälan av penningtvätt.

    Problemformulering: Vilka är de främsta faktorerna till att revisorer anmäler få fall av penningtvätt?Syfte: Syftet med denna studie är att öka förståelsen till varför inte revisorer anmäler fler fall av penningtvätt och vilka faktorer som kan orsaka detta. Utifrån våra iakttagelser vill vi belysa problematiken revisorer står inför när dessa ska hantera detta brott. Målet med denna studie är att belysa olika faktorer för att sedan komma fram till de mest centrala.

    Teoretisk referensram: Den institutionella teorin med inriktning på den kulturell-kognitiva pelaren har tillämpats i studien. Denna pelare inriktar sig på beteenden som tas för givet och regler som anses vara självklara. Teorin kan hjälpa till att förklara varför revisorer agerar som de gör och ge en ökad förståelse för den iakttagna problematiken.

    Metod: För att uppnå syftet med studien har en kvalitativ metod använts för att öka förståelsen. Primärdata samlades in genom semistrukturerade intervjuer. Dessa utfördes med två jurister och sex revisorer för att uppnå en djup förståelse.

    Slutsats: I denna studie har det framkommit att kundrelationen skulle kunna påverka revisorns anmälan av penningtvätt. Revisorernas kunskap har även visat sig vara bristfällig i flera avseenden när det gäller penningtvätt. Den största bristen har dock varit angående penningtvättslagens tillämpning. Många revisorer är medvetna om att de inte kan speciellt mycket om penningtvätt i stort samtidigt som de inte är medvetna om att de tillämpar lagen felaktigt. Den bristande kunskapen är inte särskilt förvånande eftersom att en respondent från FAR påpekar att varken de eller samhället har något fokus på penningtvättsfrågan.

    Nyckelord: Penningtvätt, Revisor, Revision, Kunskap om penningtvätt, Kundrelation, Anmälningsplikt

  • 622.
    Österberg, Cecilia
    et al.
    University of Skövde, School of Business.
    Claesson, Ellen
    University of Skövde, School of Business.
    Komponentavskrivning inom kommunal redovisning: Nytt explicit krav från och med år 20142014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases. This risk could be reduced by being inspired by and do similarly to what the previous actors have done. Questions: How do municipalities introduce component depreciation based on the principles-based regulatory framework? What underlying factors affecting the choice and what are the effects of the transition to component depreciation?

    Purpose: This study aims to create an understanding of how various municipalities’ behavior is influenced by the limited guidance that principle-based system gives when component depreciation is being introduced. It also seeks to explain the effects of the transition.

    Method: The study is based on a qualitative approach in which five in-depth interviews were conducted with five different municipalities. The respondents were selected through a targeted selection depending on how far they have come in the change process.

    Results and conclusion: The study shows that municipalities primarily choose to use component depreciation for new investments, how the old fixed assets should be handled is somewhat unclear. Furthermore, municipalities tend largely to be inspired by and collaborate with each other. Cooperation takes place but in different ways depending on whether it is a large or small community. Small municipalities often collaborate with each other and are inspired by the larger municipalities, while the larger municipalities cooperate with each other and are inspired by the private sector. Component depreciation gives rise to a need for increased internal cooperation between the various municipal departments

  • 623.
    Österlund, Urban
    et al.
    University of Borås, Sweden.
    Ljungkvist, Torbjörn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Effects of Capital Structure, Composition of Managament Team and Performance Among Swedish SME Companies2015Conference paper (Refereed)
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