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  • 851.
    Viotto, Nathalie
    et al.
    University of Skövde, School of Technology and Society.
    Haglund, Denice
    University of Skövde, School of Technology and Society.
    Valet mellan K2 och K3: Hur skapar redovisare mening i valet mellan regelverken K2 och K3 med utgångspunkt i företagens intressenter?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 852.
    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.

  • 853.
    Wang, Zhiyuan
    University of Skövde, School of Technology and Society.
    Study the relationship between real exchange rate and interest rate differential – United States and Sweden2007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper uses co-integration method and error-correction model to re-examine the relationship between real exchange rate and expected interest rate differentials, including cumulated current account balance, over floating exchange rate periods. As indicated by the dynamic model, I find that there is a long run relationship among the variables using Johansen co-integration method. Final conclusion is that the empirical evidence is provided to show that our error-correction model leads to a good real exchange rate forecast.

  • 854.
    Wensberg, Eric
    University of Skövde, School of Technology and Society.
    Budgetlös styrning2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Under 1970-talet börjar företag förändra sitt arbetande med traditionell budget. Detta p.g.a.att budgeten inte ses som tillräckligt flexibel i världens olika förändringar. Många företag väljer att förbättra den traditionella budgeten med olika förbättringsåtgärder. Som ett exempel på detta är Handelsbanken som väljer ett nytt system Beyond Budgeting/Budgetlösstyrning. Ett ekonomistyrningssystem som är den traditionella budgetens motsats.

    Syfte: Studien syftar till att se hur de olika systemen fungerar i reella verksamheter, och speciellt de som har erfarenheter av Beyond Budgeting. Den vill också undersöka om man får liknande svar vid som litteraturen beskriver Beyond Budgeting.

    Metod: Uppsatsen använder sig av en kvalitativ undersökningsmetod och en fallstudie som undersöker ämnet Beyond Budgeting. Primärdata är insamlad egenom semistrukturerade intervjuer som sedan jämförts med sekundärdata i form av tidigare undersökningar samt litteratur.

    Slutsats: I undersökningen av de berörda företagen kunde ingen av dem ange en negativ effekt, alla de undersöka företagen beskrev BB helt utan brister. Enligt EAF/The Evolutionary Adoption beskrivs organisationers val av förändrade system, är anledningen att organisation upplever BB/Beyond Budgeting som nästintill felfritt. BB är designat att vara flexibelt och vara den traditionella budgetens motpol vilket de valda organisationerna eftersträvar. BB är också ett system som ger en överblick med nyckeltal och teknisk utveckling vilket EAF och empirin bekräftar. Nyckeltalen och den tekniska utvecklingen har gett BB dess framgång som ett lyckat system.

  • 855.
    Westberg, Elias
    University of Skövde, School of Technology and Society.
    NÄTVERKSMARKNADSFÖRING: Direkthandel med fokusering på home party2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Marketing is an extremely broad concept and the number of methods available to promotetheir businesses are enormous. In today's society we are exposed to thousands of marketingmessages and most of the sort we automatically deleted. It is therefore important to be able tomarket themselves in the most efficient manner possible. There is no marketing method isbest for all businesses, but every company has to investigate and try the method that suits thethem. A form of marketing that is cost-effective is network marketing, where it is aboutpeople becoming distributors for the company and markets its products and recruiting newdistributors. The company pays compensation to each distributor based on what the dealerachieves in sales in its network, and thus the company pays for its advertising after theproduct has been sold, which means that no unnecessary cost to marketing exist.Since this form of selling is not in store but go directly from the company to end usersthrough any retailer, it is about direct selling. In this survey the aim is to find out if people areinterested to be these retailers and help companies market products through direct sellinghome party method. This study revealed that many have been at home party like customer andalso have bought anything, and that look good for networking companies. But actually beingdistributor do not seem to be interesting, which is a problem for these companies. Why theinterest in itself be a distributor was so low in the future will not be in this study, andtherefore requires more research on the subject. However, the form of compensation besignificant, since the pricing in this industry is on a commission and a majority of theparticipants in this study emphasized their commitment to a fixed normal monthly salary.

  • 856.
    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.

  • 857.
    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.

  • 858.
    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.

  • 859.
    Westerlund, Patrik
    et al.
    University of Skövde, School of Technology and Society.
    Nieminen, Tapani
    University of Skövde, School of Technology and Society.
    Marknadskommunikation: Sinnesmarknadsföring inom klädbutiker beroende på om den är riktad mot män eller kvinnor2011Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom att tillämpa sinnesmarknadsföring i butikens marknadskommunikation så kan konsumenterna bli mottagliga för det budskapet som sänds ut till dem. Däremot är det få marknadsförare som idag arbetar aktivt med sinnesmarknadsföring. Detär en viktig del i att driva en butik då denna kommunikation kan vara en helt avgörande faktor i hur människan upplever butiken och produkterna. Syftet meduppsatsen är att analysera hur butikschefer tillsammans med medarbetarna arbetar med sinnesmarknadsföring samt hur konsumenterna påverkas av detta. Uppsatsens undersökning kommer att ge svar på hur olika marknadsföringssätt skiljer sig beroende på vem den riktar sig mot. Frågan som kommer att besvaras i uppsatsen är: Hur reagerar män och kvinnor på budskap som har till avsikt att påverkaderas sinnen?

  • 860.
    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.

  • 861.
    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. 

  • 862.
    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.

  • 863.
    Wickerath, Susanne
    University of Skövde, School of Technology and Society.
    Definitions of an intangible asset: in context with HGB, IFRS and US-GAAP2008Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

     

     

    This Bachelor thesis deals with the definition of Intangible Assets in the context of

    financial reporting. The purpose is to integrate intangible assets into the balance

    sheet. After a thorough analysis of the ongoing research shows that there is general

    consensus concerning intellectual property, and general confusion concerning

    knowledge, information and organization capital. Some have what it takes to enter

    balance sheets, while others still lack a holistic concept that is generally accepted

    and fulfils the demand of accounting. Neither of them is reported according to the

    presently available and established knowledge. This thesis shows that a prerequisite

    for an improved reporting is the consequential extension of accounting principles for

    intangible assets. The fact that the term “intangible asset” became a gathering of all

    possible intangible phenomena demands counter-actions. One of its reasons is the

    demand for the measurement of relative performances of intangible assets. This

    thesis shows that reporting absolute figures for intangible assets does not stand in

    contrast with this, but can deliver the necessary data set for a holistic analysis that

    also deals with intangible assets.

     

     

  • 864.
    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.

  • 865.
    Wilhelmsson, Emma
    University of Skövde, School of Technology and Society.
    Varumärkens påverkan av konkurrensmedel: hur påverkar valet av konkurrensmedel butikens arbete med att förstärka varumärket?2008Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I dagens samhälle har varumärken kommit att spela en allt mer betydelsefull roll för konsumenten. Vi exponeras för dem dagligen och det är därför näst intill omöjligt att inte påverkas av dem. Ett varumärke innebär inte enbart ett namn på en produkt utan även dess identitet, det vill säga de mervärden, värderingar samt uppfattningar som varumärket medför. I och med företagens ökade marknadsföringsåtgärder har det blivit svårare att kunna urskilja sig ifrån mängden. Det har därför blivit allt viktigare att kunna positionera sig på marknaden genom att skapa differentierade produkter för att kunna synas i mängden och nå ut till konsumenten. Genom att ha ett väl genomarbetat varumärke och en bra positionering kan företaget finna sin unika position på marknaden och därigenom skapa en plats i kundens medvetande. Butikerna utsätts alltså för en allt mer konkurrenskraftig marknad där detta arbete blivit allt viktigare att granska och utveckla. Undersökningen syftar till att beskriva hur butiker arbetar med att förstärka sitt varumärkes identitet samt positionering. Jag vill utreda hur det faktiska arbetet ser ut och hur detta arbete påverkas av de olika konkurrensmedel butiken har valt.

    Samtliga undersökta butiker har en unik varumärkesidentitet och arbetar på olika sätt med att förstärka sitt varumärke samt sin position. En av de intervjuade butikerna är Din Sko som just nu genomgår en förändring av sin positionering där de vill öka modegraden samt förbättra kvaliteten på produkterna. En strategi har därför utvecklats för att kunna bli allt mer konkurrenskraftiga, bland annat genom att förändra sina marknadsföringsåtgärder. De andra butikerna vars butikschefer har intervjuats är Hemköp, Pressbyrån samt ICA Maxi. De tre olika kedjorna har väl inarbetade varumärken och arbetet med att förstärka dem sker till stor del genom att trycka på de egenskaper de redan besitter samt ständigt utveckla och förbättra dem. För samtliga butiker som ingår i undersökningen påverkas arbetet med att förstärka sina varumärken på olika sätt av de konkurrensmedel de valt. Ett av Din Skos främsta konkurrensmedel är priset vilket försvårar deras arbete med att genomföra en förändring då detta är kostnadskrävande men får ändå inte påverka prisnivån i någon större bemärkelse. Hemköp och Pressbyrån satsar på konkurrensmedel som kräver stora resurser vilket kräver en relativt hög prisnivå på sortimentet. Detta kompenseras genom att butikerna ständigt måste påvisa på sin varumärkesidentitet och dess egenskaper för att kunderna ska tycka att det är värt att lägga några kronor extra för att handla i de båda kedjorna. ICA Maxi satsar på flera konkurrensmedel vilket gör att höga förväntningar skapas. För att behålla kundernas lojalitet måste företaget ständigt förbättra det svåra arbetet med att uppfylla dessa förväntningar.

  • 866.
    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.

  • 867.
    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.

  • 868.
    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.

  • 869.
    Xiao, Shengting
    et al.
    University of Skövde, School of Technology and Society.
    Zhang, Jingyu
    University of Skövde, School of Technology and Society.
    Research on Agricultural Insurance Modes in China2007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The agriculture is the basic industry of national economy, and as it has the characteristic of feebleness, its development requires the safeguard and support of many kinds of mechanisms. The agricultural insurance has a great significance for avoiding the risk during agricultural production and promoting the rural economy. But at present the demand and supplies of the agricultural insurance are both dispirited, and the status quo of development is not very atisfactory in China. Therefore, develop Chinese agricultural insurance is significant and urgent all the time.

    Although Chinese government has done a lot of innovations and experiments in some places, the agricultural insurance market is still dead-alive in China. This thesis constructs the research from the point of the present situation of the agricultural insurance, studies and compares the data of agricultural insurance modes in Shanghai, Xinjiang and Heilongjiang in the way of using the real diagnosis, thus to propose the new viewpoint on the mode of the agricultural insurance’s present stage which is used to anticipate the future of the agricultural insurance in the end.

  • 870.
    Xu, Michelle
    et al.
    University of Skövde, School of Technology and Society.
    Karlsson, Therése
    University of Skövde, School of Technology and Society.
    Upplevd marknadskommunikation och relation genom sociala medier2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose is to gain a deeper understanding concerning the changes tocommunication and how these changes are perceived from customers and retail companies.Furthermore the intention is to see if these experiences affect the relationship between customer and company through Facebook.

    This study is based on a combination of quantitative and qualitative approach.Data has been collected with surveys and interviews from two Swedish retail companies and 17 of their customers also participated.

    The result is based upon the answers from only two Swedish retailcompanies and their customers. Because of the few components involved the findings cannotbe generalized.

    The findings are that both companies and customers agree regarding the importanceof a company Facebookpage. They also believe the significance of a company beingconstantly active as well. Though they disagree about the main purpose with the company Facebookpage since the customers and companies’ expectations differ. Both parties believethat the company Facebookpage has the possibility to improve the relation however it seemsto depend on personal experiences and opinions when applying to reality-cases.

  • 871.
    Yue, Xiabin
    et al.
    University of Skövde, School of Technology and Society.
    Xing, Bo
    University of Skövde, School of Technology and Society.
    The impact of R&D intensity on the volatility of stock price: A study of the Swedish Market during year 1997-20052007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis investigates the theoretical and empirical relationships between a firm’s R&D investment intensity and the systematic risk of its common stock in Sweden. This is done by examining 38 Swedish firms between 1997 and 2005. An overlapping set of 5-year window is chosen to apply to calculate the variables of the samples.

    In this thesis, three factors are introduced as a proxy of main constituents of systematic risk: intrinsic business risk, degree of financial leverage and degree of operating leverage. And we use these three constituents to analysis the relationship between R&D investment and systematic risk.

    The results from Monte Carlos simulations and correlation analysis of our sample show that, in Sweden, firms with higher R&D intensity do face higher stock price volatility in the stock market. At the same time, we attempt to test the relationship among R&D and systematic risk’s three constituents, but find that R&D intensive firms have more financial leverage which is opposite to our expect, which might due to the shortage of data and limitation of our sample selection, and R&D intensive firms do not have obvious relations directly with intrinsic business risk, degree of financial leverage or degree of operating leverage.

  • 872.
    Yüksel, Simon
    et al.
    University of Skövde, School of Technology and Society.
    Sedin, Peter
    University of Skövde, School of Technology and Society.
    Extern ekonomisk kompetens: Familjeföretag och anlitandet av extern ekonomisk kompetens2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research on family business is quite extensive. But there are still many questions that remain unanswered. An important issue relating to family business development is the desire to bring in external expertise in the finance area. It may involve services such as finance manager, controller or accountant. In this work the authors have attempted to answer the question of why the management of family businesses chooses to bring in external expertise in economics. The theory implies that the family business as long reluctant to bring in external expertise for the benefit of their own family members. The conclusions to be drawn after evaluating responses from eight family business CEOs and externally added staff in finance is that they are mostly very much welcoming the appointment of external staff in finance. Most of the view implies that without the addition of external staff, the companies would not develop as successfully as they have done. They see external staff within the finance area as strength for the new knowledge, experience and skills that businesses will benefit from. Many CEO: s advocates that you get in a person who can come up with other solutions to the problems than the conventional ones, but also a less emotional approach to family business affairs, which may be a distinct advantage. New ideas and knowledge will benefit the company. However, the personal dynamics of the external competence are of great importance to companies in the survey, it should fit into the entrepreneurial spirit and be easy to deal with, but still have privacy. Disadvantages as some have pointed out are for example, if the externally appointed expert may terminate their service or manipulate the records.

    Given all the laws and regulations that govern todays businesses requires a lot of expertise in economics, especially in the consolidated financial statements, taxation, financial statement and annual reports. This knowledge can in a few cases be met by family members, but in the vast majority of companies, you need to get the skills into the company from outside.

    We believe that our study has given us answers to the questions we had put up on the family company's approach to the use of external expertise in economics. Namely, those family businesses that want to develop win a lot of hiring external expertise in economics. Not just economically but also in many other areas.

    Keywords: Family firm, External financial competence, Corporate governance, Complexity of family firms, Succession planning. 

  • 873.
    Zaher, Fadi
    University of Skövde, School of Technology and Society.
    Evaluating Asset-Pricing Models in International Financial Markets2006Doctoral thesis, monograph (Other scientific)
    Abstract [en]

    This thesis consists of three empirical studies on asset-prices in international financial markets. The purpose is three-fold. First, to evaluate whether good predictions of economic variables may be obtained by pooling information from a broad group of financial variables. Second, to formulate asset-pricing models from seven established stock markets. Third, to evaluate the asset-pricing models in the presence of short-sales.

    Chapter 2 applies a large data set, consisting of 167 monthly time series for the UK, both economic and financial, to simulate out-of-sample predictions of industrial production, inflation, three-month Treasury-Bills and other variables. Fifteen dynamic factor models that allow forecasting based on large panels of time series are considered. The performances of these factor models are then compared to the following competing models: a simple univariate autoregressive, a vector autoregressive, a leading indicator, and a non-expectational Phillips curve models. The results show that the dynamic factor models outperform the competing models in forecasting at 6-, 12-, and 24-month horizons. Two main findings are highlighted. First, the financial markets have a predictive power in terms of economic activity. Second, for some variables, the dynamic factor model appears to be more reliable than other competing models.

    In an attempt to analyze the equity premium puzzle and the risk-free rate puzzle, Chapter 3 compares different asset-pricing models within an international framework. To do so, it evaluates the performance of the following models: time separable-constant relative risk aversion, internal habit, external habit with externality, external habits which yield a constant risk-free rate, adaptive learning with constant gain, and state non-separability. The data are from seven industrialized countries, namely the United States, Canada, Japan, the United Kingdom, France, Denmark, and Sweden. Regarding empirical evidence, this thesis uses the Hansen-Jagannathan approaches to impose volatility restrictions on the asset-pricing models. The time-separable, adaptive learning and external habit models fail, and the evidence favors the internal habit persistence model. However, success is limited to some countries and to the equity premium puzzle rather than the risk-free rate puzzle. Finally, the state-non-separable specification consistently resolves the equity premium puzzle for all the countries.

    Chapter 4 analyzes the effect of market frictions on the equity premium puzzle. Indeed, in the standard asset-pricing model with time-separable preferences, the volatility of the intertemporal marginal rate of substitution is too low for plausible values of risk aversion to be consistent with consumption and asset return data. Following this, the Hansen-Jagannathan method is applied to evaluate the equity premium puzzle for the UK in two directions. First, the time-separable model, the internal and the external habit formation models and the state non-separable model are examined under the assumptions of both frictionless markets and market frictions. Second, a bootstrap experiment is conducted to show that these asset-pricing models violate the Hansen-Jagannathan bound in almost all the samples. Indeed, because of the changes in the sample means in consumption growth and asset returns, all the models appear to be weak under frictionless markets. By contrast, asset-pricing models with market frictions are much more successful in the bootstrap experiment.

  • 874.
    Zhang, Qiongyan
    University of Skövde, School of Technology and Society.
    The Consumption Function of Luxury Goods2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The goal of this thesis will be to formulate an economic model that exposes the relationship between consumption of luxury goods and selected factors which includes advertising, disposable income, interest rate, price index and stock premium.

    By building the Multiple Linear Regressions model to formulate the consumption function and using the Ordinary Least Squares (OLS) as the method, it becomes apparent that advertising, disposable income and the previous quarter´s disposable income are the major variables to affect luxury good consumption, of all the factors. Furthermore, the previous quarter´s disposable income has a slightly higher effect than the current one on luxury consumption. Similar studies, which focus on luxury items, have proposed models that test a single or a few variables at a time, and others that concentrate on durable goods have a wide range of variables to examine. I attempt to combine both in my model to test luxury consumption with a wide range of variables.

  • 875.
    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. 

  • 876.
    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.

  • 877.
    Åhnborg Petrushenko, Diana
    University of Skövde.
    Vilka makroekonomiska faktorer styr köp av kapitalvaror?: en teoretisk och empirisk studie av faktorer som påverkar hushållens val av nybilsinköp.2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    I detta projektarbete kommer följande att behandlas;

    Efter en definition och begreppsförklarande inledande del presenteras en teoretisk genomgång av konsumtionsteori med en mer specifik vinkling mot teorier om kapitalvaror. Därefter kommer en empirisk studie där faktorer som behandlats i teoridelen tas upp som beroendevariabler för efterfrågan på kapitalvaran bil. Slutsatserna som dras är att räntenivån påverkar bilinköp mest, troligen för att kreditkostnaderna utgör en allt större del av hushållens disponibla inkomster. Dessutom bekräftas det att inkomsten fluktuerar mer än konsumtionen och detta gäller också för hushållens konsumtion av nya bilar.

  • 878.
    Åkerström, Hanna
    et al.
    University of Skövde, School of Technology and Society.
    Holmén, Ida-Maria
    University of Skövde, School of Technology and Society.
    Att förebygga konflikter: - en studie av butikschefer inom detaljhandeln2009Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De flesta tillbringar en stor del av sitt liv på arbetet, och en stor del av den tiden arbetar vi också med andra, därför är konflikter inte ovanligt. Vi kommer i denna uppsats beskriva för läsaren hur butikschefer inom detaljhandeln arbetar för att förebygga att konflikter uppstår på deras arbetsplats, faktorer som kan bidra till en harmonisk arbetsmiljö och hur dessa används i förebyggande syfte. Vår problemformulering och syfte har varit att beskriva detta utifrån butikschefernas egna erfarenheter, för att få ökad förståelse. Uppsatsen beskriver hur butikscheferna motiverar sina anställda på olika sätt, och hur de kommunicerar med de anställda för att förebygga att konflikter uppkommer på arbetsplatsen.

     

    Vi har använt oss av en kvalitativ metod, då vi ville få en djupare inblick i hur våra respondenter upplevde och såg på sin egen situation. Vi intervjuade nio butikschefer inom detaljhandeln med hjälp av en intervjuguide på deras arbetsplats.

     

    Vi såg att det fanns många sätt att förebygga konflikter men det genomgående temat var att vara rak och ärlig så att uppkomsten av konflikter kunde förebyggas. Vi såg även att chefens engagemang var viktigt för gruppen och hur de anställda fungerade tillsammans. Om ingen tar tag i oenigheter i tid uppkommer konflikter och det blir svårare att reda ut meningssiljaktigheter. Förebyggande av konflikter förekommer på arbetsplatserna men inte i den utsträckning eller i den mening som vi först trodde. De teorier som vi tog fram praktiserades på arbetsplatserna, men användes inte som förebyggande metoder utan snarare som nödvändiga metoder för att klara av vardagen.

  • 879.
    Åkesson, Josefine
    et al.
    University of Skövde, School of Technology and Society.
    Henrikson, Sara
    University of Skövde, School of Technology and Society.
    Gillberg, Jenny
    University of Skövde, School of Technology and Society.
    Kundsegmentets påverkan på den exteriöra, interiöra och psykosociala miljön2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det blir allt viktigare för butikerna att differentiera sig på marknaden, för att locka till sig det tänkta kundsegmentet i takt med att konkurrensen inom handeln ökar. Att anpassa den exteriöra, interiöra och psykosociala miljön utefter butikens kundsegment blir därför allt mer viktig för att attrahera kunderna. Det är även viktigt att det finns en röd tråd genom de tre säljmiljöerna. De tre miljöerna prioriteras oftast mindre i fabriksbutiker trots att de inte skiljer sig så mycket från andra butiker. Vi har därför valt att undersöka hur fabriksbutiker arbetar med säljmiljöerna och hur de kan förbättra sina butiker utefter sitt valda kundsegment. Uppsatsens syfte är att försöka beskriva hur den exteriöra, interiöra och psykosociala miljön i en fabriksbutik kan utformas utifrån vilket kundsegment butiken riktar sig till. Vi vill se hur kundsegmentet reflekteras i de olika miljöerna i de valda fabriksbutikerna och hur de har tänkt när de utformat fabriksbutikerna. Vi vill även undersöka varför kunderna lockas till en fabriksbutik, om det är priset, upplevelsen eller något annat som lockar dem dit. Vår målsättning med den här uppsatsen är att visa hur kundsegmentet påverkar de tre miljöerna och hur de kan utformas för att attrahera rätt målgrupp. Vi har använt oss av den kvalitativa metoden och har då utfört benchmarkingstudier genom observationer, öppna individuella intervjuer med butiksansvariga samt kunder i tre fabriksbutiker och öppen individuell intervju med en butiksinredare. Den data vi har samlat in har vi sedan använt oss av i analysavsnittet, där vi har gjort en schematisk bild för en lättare översikt av vad vi kommit fram till. Därefter har vi dragit slutsatser utifrån analysen och bland annat kommit fram till att ingen av de undersökta fabriksbutikerna medvetet har använt sig av sitt kundsegment vid utformningen av säljmiljöerna och att kunderna söker svensktillverkade och prisvärda produkter. Vi har även kommit fram till vissa förslag på förbättringar, som finns med i rekommendationerna.

  • 880.
    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

  • 881.
    Åtland, Astrid J.
    et al.
    University of Skövde, School of Technology and Society.
    Geidvall, Pernilla
    University of Skövde, School of Technology and Society.
    Kvalitetsbristkostnad2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstract

    Detta examensarbete går ut på att finna ett arbetssätt för att sammanställa ett företags kvalitetsbristkostnader, utifrån en definition som tas fram genom en jämförelse av empiri och teori. För detta ändamål har vi valt att göra en fallstudie på Volvo Powertrain i Skövde. Definitionen har vi tagit fram med hjälp av ostrukturerade intervjuer. Detta har möjliggjort att flertalet avdelningar kunnat uttrycka sin åsikt om vilka kostnader som bör rymmas inom denna definition.

    Då företaget är stort och tillhör en koncern, finns små chanser att specificera kvalitetsbristkostnader i form av en egen rad i resultaträkningen. Därför har vi utifrån teorin funnit ett alternativt arbetssätt för att sammanställa kvalitetsbristkostnaderna. Sammanställningen bygger bland annat på uppgifter som kan tas direkt ur företagets redovisningssystem, samt uppskattningar. Det viktiga är inte att kostnaderna som redovisas är exakta, utan att de leder till förbättringsåtgärder.

  • 882.
    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

  • 883.
    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

  • 884.
    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)
  • 885.
    Özdemir, Elizabeth
    et al.
    University of Skövde, School of Technology and Society.
    Salomonsson, Charlotte
    University of Skövde, School of Technology and Society.
    Positiva effekter av ISO 14001 mellan åren 1998 och 20082008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Allt fler företag inser vikten av att föra ett aktivt miljöarbete och inför därför miljöledningsstandarden ISO 14001. Denna hjälper företagen att arbeta på ett systematiskt sätt för att minska sin miljöpåverkan. Rapporten syftar till att kartlägga de positiva effekter som ISO 14001 haft på certifierade företag mellan år 1998 och 2008. Dels har enkätundersökning genomförts 1998 på 124 certifierade företag och dels har en dokumentstudie gjorts under 2008 på tio andra uppsatser och rapporter inom området. Undersökningarna visar att ISO 14001 haft många positiva effekter såsom ordning och reda, bättre målstyrning, minskade kostnader genom minskad resursanvändning och förbättrad effektivitet samt förbättrad kontroll av miljöpåverkan. Företagens produkter har också blivit mer miljövänliga. Varumärket stärks och förtroendet för företagets miljöimage ökar. Marknadsandelar, konkurrensfördelar, försäljning och kvalitén på produkterna ökar också. Företagen får också bättre relationer med myndigheter och bättre förmåga att möta myndighetskrav.

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