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  • 1.
    Abraha, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Kleptomaniac Leadership and his Destructive Role on the Economic Dimension of Nation Building2015Conference paper (Refereed)
  • 2.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    Faculty of Economics and Business Administration, King AbdulAziz University, Jeddah, Saudi Arabia.
    Acquiring Cross-Cultural Competence: Insights from International Firms in Four Countries2016In: Entrepreneurship Development in a Globalized Era / [ed] Dana-Nicoleta Lascu, 2016, Vol. 13, p. 1-13Conference paper (Refereed)
    Abstract [en]

    Firms increasingly have to compete globally in order to survive. An understanding of the host country’s local culture arguably being one of the most important aspects of this survival. The greater the cultural difference, the higher the risk of miscommunication and of mismanagement. Given that cross-cultural management is acknowledged as an intrinsic part of firm establishment in foreign markets today, we set out to explore the linkages between the competence of international firms in managing cultural differences and the effectiveness of their business operations. How this ‘cross-cultural competence’ is acquired is of particular interest to this study. Swedish firms operating in Kenya, Lithuania, Poland and Russia are examined. The findings show that international firms tend not to formulate any preparatory measures to become ‘culturally competent’ prior to entering foreign markets. Learning takes place by doing. A Process Model of Acquiring Cross-Cultural Competence in Foreign Markets is constructed.

  • 3.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Learning from Failed Strategic Alliances: A European Case Study2015In: Regional and International Competiveness: Defining National and Governmental Drivers of Productivity, Efficiency, Growth and Profitability / [ed] E. Kaynak & T. D. Harcar, 2015, Vol. 24, p. 186-194Conference paper (Refereed)
  • 4.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Strategic Alliance Breakups: The Volvo-Renault Story2015In: Exploring the Possibilities for Sustainable Future Grows in Business and Technology Management / [ed] N. J. Delener, Leonora Fuxman, F. Victor Lu & Susana Rodrigues, Global Business and Technology Association , 2015, p. 1-11Conference paper (Refereed)
  • 5.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    Faculty of Economics and Business Administration, King AbdulAziz University, Jeddah, Saudi Arabia.
    The Process of Firm Establishment In International Markets: A European Telecommunications Operator in Latin America2016In: 17th International Academy of African Business and Development Conference Proceedings: Governance and business policies: Towards sustainable African business development / [ed] Anita Spring & Pantaleo Rwelamila, 2016, p. 376-390Conference paper (Refereed)
    Abstract [en]

    Our understanding of the process of firm establishment of foregin firms within the developing and emerging countries remains limited, while the market-specific context-driven nature of the firm establishment process has been largely overlooked in the literature. We aim to address these omissions and explore the establishment process of a Spanish multinational telecommunication firm, Telefónica, in Brazil and Chile applying the "Four Stages Firm Establishment Process Model" by Abraha (1994). We identify strategic responses crafted by Telefónica to overcome competitive challenges during its establishment process. We revise Abraha's model in view of the findings and conclude with implications for managerial practices and future research.

  • 6.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Radón, Anita
    Swedish Institute for Innovative Retailing, University of Borås, Sweden.
    Sundström, Malin
    Swedish Institute for Innovative Retailing, University of Borås, Sweden.
    Reardon, James
    Monfort College of Business, University of Northern Colorado, USA.
    The effect of cosmopolitanism, national identity and ethnocentrism on Swedish purchase behavior2015In: Proceedings of the AABRI conference, Orlando Florida, January 1-3, Academic and Business Research Institute , 2015Conference paper (Refereed)
  • 7.
    Abraha, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Radón, Anita
    University of Borås, Sweden.
    Sundström, Malin
    University of Borås, Sweden.
    Reardon, James
    Monfort College of Business, Greeley Colorado, USA.
    The effect of cosmopolitanism, national identity and ethnocentrism on Swedish purchase behavior2015In: Journal of Management and Marketing Research, ISSN 1941-3408, Vol. 18, article id 152146Article in journal (Refereed)
    Abstract [en]

    The Scandinavian market has changed significantly over the past half-decade with several online distributors, particularly of digital files such as music, originating locally. This ineffect has significantly further increased globalization of commerce in the Nordic countries. The purpose of this research is to examine the effect of more traditional models of consumer choice regarding local vs global products in this context. While the major metro areas of Scandinavia have always been largely global, this research reaches further into the central part where attitudes and globalization tends to be adopted at a slower pace

  • 8.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The Destructive Impact of the Psychopathic and Narcissistic Leadership on the Diplomatic Dimension of Nation Building2016In: 17th International Academy of African Business and Development Conference Proceedings: May 2016, IAABD Annual Conference Proceedings, 2016, p. 51-Conference paper (Refereed)
    Abstract [en]

    Abstract: This article examines the Diplomatic Dimension of Nation building in Eritrea in light of the diplomatic vision adopted in 1994 by the so called the Peoples Front for Democracy and Justice (PFDJ). Both secondary and primary data are used to write this article. The primary data is collected through telephone interviews, personal interviews, skype-interviews and focus-group discussions with some veteran liberation fighters, former government officials, diplomats and some Eritreans who were holding key positions in the government and who have experience and knowledge as to how the narcissists and psychopaths deal with the neighboring countries and regional as well as international cooperation and relationships. The main findings show that the leadership has committed a diplomatic, moral and ethical blunder scoring one of its main failures in the diplomatic dimension of nation building. This is due to the fact that it has applied a militarist and one man owned, designed, decided and mismanaged diplomatic relationships which is not at all co-operative, although it claims that it applies a healthy neighborly, regional and international cooperation and relationships as stipulated in the diplomatic vision. Moreover, the dysfunctional militarist and one man owned, designed, decided and miss managed relationships and diplomatic approach is not properly planned and it is poorly coordinated and terribly mismanaged. This reality has a serious negative consequence on the diplomatic, economic, social, cultural, organizational and political conditions of the country. The other finding of this study is that the reason why the failed, i.e. narcissistic and psychopathic leadership applies a militarist and one man owned diplomatic relationships model is because it clearly understands that to maintain and strengthen its political, economic, cultural, organizational and social power i.e. power of all aspects it has to have a full control of all the diplomatic, economic, financial and human resources in the country. The reason why the psychopaths spear headed by the self-appointed destructive dictator do not implement the diplomatic vision is because like all the other visions envisaged in the 1994 charter, the diplomatic vision was not designed to be implemented but to help the dictator to get enough time to create the conditions necessary to implement the hidden vision which the Eritrean people couldn’t yet design appropriate strategies to fight it adequately and to dismantle its power apparatus. The last reason for the failure of the diplomatic dimension of nation building is the lack of a competent and authentic leadership that possesses the qualities of an effective, legacy building and developmental leadership.

  • 9.
    Abraha Gebrekidan, Desalegn
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    The leadership hypocrisy of four million parties and its insurmountable consequences on the political dimension of nation building: An Illustration of the so called “Peoples Front for Democracy and Justice (PFDJ) Central Office in Eritrea”2014In: 15th annual IAABD international conference, International Academy of African Business and Development , 2014, p. 1-34Conference paper (Refereed)
    Abstract [en]

    Abstract: The main results of this article are (i) the PFDJ and in particular Isayas has committed a political blunder  in the political dimension of nation building by refusing to implement the constitution, (ii) the PFDJ militarized political ideology is a poisonous tool applied to secure the political power of the dictator, (iii) the political vision was not developed to be implemented but to consolidate the raw political power’ of the ‘raw dictator’ in the raw and secretive underground party by liquidating all democratic elements, (iii) the dictator is incompetent to lead the task successfully, and (iv) the other cause for the failure is the lack of an authentic leader who possesses the qualities of a developmental and legacy-building leaders.

  • 10.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hyder, Akmal S.
    Högskolan i Gävle.
    A Longitudinal Study of Strategic Alliances in Eastern and Central Europe: The Case of ACCEL Share Company (ASC) and two Local Firms in Lithuania2014Conference paper (Refereed)
  • 11.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hyder, Seyed Akhmal
    University of Gävle.
    Fjellström, Daniella
    University of Gävle.
    The Journey of Strategic Alliances2017In: Proceedings of the 43rd Annual Conference of the EuropeanInternational Business Academy / [ed] Lucia Piscitello, Stefano Elia, 2017, p. 54-Conference paper (Refereed)
    Abstract [en]

    The purpose of this article is to highlight the journey to and from strategic alliances and if alliances lead to the creation of new Alliances, how existing networks are managed and strengthened and to identify the factors which impact and determine the journey to and from strategic alliances. One of the findings of this chapter is that, in the pre-strategic alliance phase firms can have direct and indirect relationships which can lead to the formation of strategic alliances under certain circumstances, whereas in just the opposite circumstances those relationships might not lead to alliances formation. The other finding is that one of the main factors which determines the journey of strategic alliances is the degree of internationalization of the firm and the market. It is also found out that the journey of alliances can be different in the different groups of Central Europe countries depending on the pace or degree of adaptation of those countries, i.e. whether they are fast-, or medium or slow adapting countries.

  • 12.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Le Hieu, Hoc
    Faculty of Economics and Management, Hanoi University of Science and Technology, Vietnam.
    Mukhtar, Syeda-Masooda
    School of Business and Quality, HMBSU, Dubai, United Arab Emirates.
    How Developed-Country Firms Make Standardization/Transfer and Adaptations Decisions in Relation to their Developing-Host-Country Operations?2019In: Journal of East-West Business, ISSN 1066-9868, E-ISSN 1528-6959, Vol. 25, no 2, p. 107-143Article in journal (Refereed)
    Abstract [en]

    Factors influencing firms’ standardization and adaptations decisions tend to be treated as static isolated entities in the extant literature. Further, the focus is predominantly on Western MNCs and product development or marketing functions with manufacturing firms and the emerging/developing country perspective underrepresented. We explore factors, as well as their interrelations that determine standardization and adaptations decisions when a developed country manufacturing firm establishes operations in a developing country. Purposefully, Italian manufacturing firms with operations in Vietnam are examined. We identify functions, processes, and practices that are standardized/transferred and those that are adapted. A theoretical model is developed based on the findings.

  • 13.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    HBMSU, School of Business, Dubai, United Arab Emirates.
    A model for understanding the process of firm establishment in foreign loosely-structured emerging markets2018In: Journal for International Business and Entrepreneurship Development, ISSN 1549-9324, E-ISSN 1747-6763, Vol. 11, no 4, p. 327-342Article in journal (Refereed)
    Abstract [en]

    Our understanding of the process of firm establishment in foreign markets is relatively limited especially in relation to host-developing and host-emerging markets. The market-specific and context-driven nature of the firm establishment process is largely overlooked in the literature. Against this background, we aim to chart the establishment process of a Spanish telecommunication firm, Telefonica, in Brazil and Chile by applying the 'four stage firm establishment process model in foreign markets' (Abraha, 1994). We identify strategic responses crafted by Telefonica to overcome the challenges during its establishment process. We revise Abraha's model in view of the findings and conclude with implications for managerial practices.

  • 14.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Determinants of the international strategic alliance process and alliance failure: learning from the Volvo-Renault break-up2017In: International Journal of Strategic Business Alliances, ISSN 1756-6444, E-ISSN 1756-6452, Vol. 6, no 1/2, p. 86-110Article in journal (Refereed)
    Abstract [en]

    While the scholarly focus has shifted from strategic alliance formation to alliance performance and thus alliance outcome, the process that leads to a particular outcome: alliance success or alliance failure remains indeterminate. Given their high failure rate, this study aims to identify factors that contribute to an alliance failure to better understand the strategic alliance management process to help alliances survive. Purposefully, the Volvo-Renault alliance break-up is investigated. A Process Model for International Strategic Alliance Lifecycle is developed. The findings establish that post-formation, the strategic alliance process necessitates managing interactions among: partners’ objectives; partners’ resource contribution; access to partner’s network; and alliance performance. However, for an alliance to sustain, learning and assessment must be an integral part. Learning and assessment are critical strategic inputs that serve as ‘binding forces’, and as an ‘alert mechanism’ whereby timely corrective managerial actions are triggered in favor of an alliance sustainability and vice versa.

  • 15.
    Abraha Gebrekidan, Desalegn
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Mukhtar, Syeda-Masooda
    King AbdulAziz University, Saudi Arabia.
    Managing Cultural Differences in International Business Operations: A Perspective from Europe2014In: Proceedings of 6th Annual American Business Research Conference 9 -10 June 2014, Sheraton LaGuardia East Hotel, New York, USA, World Business Institute Australia , 2014Conference paper (Refereed)
    Abstract [en]

    While the advantages of globalization are numerous, (including economies of scale in research and development, production, marketing, access to large and many markets, access to new ideas, technologies, competencies, resources), globalization also brings with it new challenges. Cultural differences arguably being one of the most important of these challenges. Literature suggests that cultural differences and the firms’ ability to deal with them have a significant impact on firms’ operations as well as performance. Against this background, this study explores the relationship between cultural differences and the effectiveness of international business operations. The data is drawn from a sample of North European firms operating in diverse foreign markets. The findings show that for the European firms in our sample the learning, in the main, tended to take place 'by doing' over time. The paper concludes with managerial implications.

  • 16.
    Abrahamsson, Lena
    et al.
    Luleå Tekniska Universitet.
    Karlsson, Jan Ch.
    Karlstads Universitet.
    Tengblad, Stefan
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Tankar om arbetslivet2015Book (Other (popular science, discussion, etc.))
  • 17.
    Aggestam, Lena
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Knowledge Leakage when SMEs Participate in Supply Chains: What Is It About and How Can It Occur?2016In: International Journal of Knowledge and Systems Science (IJKSS), ISSN 1947-8208, Vol. 7, no 3, p. 30-45Article in journal (Refereed)
    Abstract [en]

    The advantages of sharing knowledge when participating in a Supply Chain (SC) are well established in the literature, but the challenge of knowledge leakage, and how to manage it, is still in its infancy. In order to increase the understanding of knowledge leakage, when SMEs participate in SCs, this study describes types of knowledge that may leak away, how they are valued, and how knowledge leakage can occur. The result includes two frameworks that also have shown to be potentially useful for examining the maturity of a specific SME with regard to knowledge leakages when participating in the SC.

  • 18.
    Aggestam, Lena
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Persson, Anne
    University of Skövde, School of Informatics. University of Skövde, The Informatics Research Centre.
    Critical Success Factors in Capturing Knowledge for Retention in IT-Supported Repositories2014In: Information, ISSN 2078-2489, Vol. 5, no 4, p. 558-569Article in journal (Refereed)
    Abstract [en]

    In this paper, the authors demonstrate the suitability of IT-supported knowledge repositories for knowledge retention. Successful knowledge retention is dependent on whatis stored in a repository and, hence, possible to share. Accordingly, the ability to capture theright (relevant) knowledge is a key aspect. Therefore, to increase the quality in an IT-supported knowledge repository, the identification activity, which starts the capture process, must besuccessfully performed. While critical success factors (CSFs) for knowledge retention andknowledge management are frequently discussed in the literature, there is a knowledge gapconcerning CSFs for this specific knowledge capture activity. From a knowledge retention perspective, this paper proposes a model that characterizes CSFs for the identification activity and highlights the CSFs’ contribution to knowledge retention.

  • 19.
    Agovic, Haris
    University of Skövde, School of Business.
    Den offentliga sektorn och dess employer branding: En studie med fokus på högskolestudenters perspektiv på den offentliga sektorn som en potentiell arbetsgivare2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden’s generation shift in the labor market will entail new recruitment needs for all workplaces. In the public sector, it is necessary to recruit up to half a million employees by 2020. At present, there is already a shortage of employees in the public sector and may need to adapt their employer branding strategy to attract new potential employees. New potential employees who will enter the labor market in the near future are college students. Since the public sector has limitations on competing through higher wages, instead it is required to make investments in symbolic attributes such as organizational culture and values.

    The purpose is to examine from the perspective of college students, how the public sector can use employer branding and its brand attributes to attract new potential employees. This is achieved through a qualitative study in which ten college students are interviewed. This method was used to capture respondents’ perception and experience of the public sector as a potential employer.

    The study has contributed that the public sector should evaluate its employer branding and the characteristics that are promised and whether these are really kept. Failure to do so also impairs social identification that once created attraction and this creates an initiative for bad rumors. Furthermore, important attributes have been identified such as values, organizational culture, working conditions, career development, but also that salary has become among the most important attributes. College students’ attitude towards the public sector is based on both their own experiences, family or friends’ experiences and social media. It is therefore important that what is promised is actually kept because rumors among an individual’s social circle/social media can affect the attraction of new potential employees.

  • 20.
    Ahamed, A. F. M. Jalal
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Limbu, Yam B.
    Feliciano School of Business, Montclair State University, Montclair, USA.
    Dimensions of materialism and credit card usage: an application and extension of the theory of planned behavior in Bangladesh2018In: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 23, no 3–4, p. 200-209Article in journal (Refereed)
  • 21.
    Ahamed, A. F. M. Jalal
    et al.
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Limbu, Yam B.
    Feliciano School of Business, Montclair State University, USA.
    Mamun, Md. Al
    Institute of Business Administration University of Dhaka, Bangladesh.
    Facebook usage intensity and compulsive buying tendency: the mediating role of envy, self-esteem, and self-promotion and the moderating role of depression2019In: International Journal of Electronic Marketing and Retailing, ISSN 1741-1025, E-ISSN 1741-1033Article in journal (Refereed)
    Abstract [en]

    While Facebook usage intensity (FBUI) and compulsive buying tendency (CBT) have individually received increased research attention, very little is known about the mechanisms through which FBUI affects CBT. This study proposes and tests a multiple mediation model in which the effect of FBUI on CBT is mediated by personality characteristics (envy, self-esteem, and self-promotion). The study also explores the moderating effect of depression on these mediated relationships. The results of a self-administered survey of 393 Bangladeshi adults support the proposed moderated mediation model. The effect of FBUI on CBT is mediated by envy and self-esteem independently. The FBUI indirectly affects CBT through serial mediators: i) envy and self-esteem and ii) envy and self-promotion. These serial mediating effects are moderated by depression. The theoretical and practical implications of these findings are discussed.

  • 22.
    Ahlinder, Hanna
    et al.
    University of Skövde, School of Business.
    Ströberg, Julia
    University of Skövde, School of Business.
    Lojalitet inom e-handeln: Ur ett konsumentperspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Konkurrensen har ökat online och fler e-handelsföretag behöver hitta sätt att få lojala konsumenter genom att designa webbplatsens olika delar. Konsumentbeteendet har ändrats, konsumenter har blivit mer kunniga då de kan söka mer information och har fler alternativ att välja bland. Fler klädbutiker öppnar upp online och antalet fysiska butiker riskerar att försvinna allt mer. Tidigare studier visar på att det är viktigt att veta hur kvinnor och män beter sig när de handlar kläder online då det är ett viktigt marknadssegment. Frågeställningen formuleras utifrån problembakgrunden.

    Syfte: Syftet med uppsatsen är att beskriva lojalitet inom e-handeln, hur den påverkas av konsumenters, kvinnor och mäns, upplevelse av webbplatsdimensioner.

    Metod: Genom en kvalitativ metod samlades det empiriska materialet in genom intervjuer med konsumenter. 12 intervjuer genomfördes med sex kvinnor och sex män som handlar kläder online.

    Slutsats: Uppsatsen visar att lojalitet påverkas direkt av webbplatsdimensionerna informationskvalitet och navigeringskvalitet. Dessa två dimensioner påverkar konsumenternas val av e-handelsföretag och tillit som skapas till företaget. Övriga dimensioner, till exempel estetik och informationsinnehåll, påverkar lojaliteten indirekt enskilt eller direkt tillsammans genom påverkan av tillfredsställelse. Kvinnor och mäns köpprocess skiljer sig till viss del, kvinnor och män spenderar båda tid i informationssökningsfasen, men män spenderar även tid i att utvärdera alternativ. Kvinnor påvisar mer falsk lojalitet och män är mer lojala, samt latent lojala.

    Nyckelord: Lojalitet, e-lojalitet, konsumentbeteende, webbplatsdimensioner och e-handel.

  • 23.
    Ahlqvist, Hannes
    et al.
    University of Skövde, School of Business.
    Sjöström, Hampus
    University of Skövde, School of Business.
    Robotiserad Rådgivning: Vilka faktorer påverkar de svenska storbankernas inställning till implementering?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title                            

    Robo-Advice - What factors affect the Swedish big banks' attitude towards implementation?

    Background                     

    The banking sector has experienced external pressure on change in the digital development of products and services. Computers and technology are gaining more space in our society and making the interaction between man and computer becoming more natural. The development of financial advisory services is becoming more and more digital in the form robo-advisory, which poses a challenge for the Swedish big banks when faced with a choice to implement this service or not in its organization.

    Purpose                             

    The purpose of the study is to identify and describe factors that affect the Swedish big banks' attitude towards implementing robo-advisory.

    Issue                                  

    What factors explain the Swedish big banks' attitude towards implementing robo-advisory?

    Method                             

    The study has been conducted with a qualitative method in the form of semistructured interviews to answer the study's question. The study is limited to including only the four major Swedish banks.

    Conclusion                        

    The authors of the study have been able to find three factors that affect the big banks' attitude towards the implementation of robo-advisory.

  • 24.
    Ahlström, Emma
    et al.
    University of Skövde, School of Business.
    Myrén, Martina
    University of Skövde, School of Business.
    Obligatoriskt krav på hållbarhetsredovisning: Faktorer till utmaningar som kan uppstå i företags praktiska arbete2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Annual Account Act (1995:1554) introduced a change (2016:947) which implies that larger Swedish companies are forced to establish a sustainability report. In a previous survey it appears that nine out of ten companies experience the new legal requirement as challenging. This study therefore contributes with knowledge of which these challenges could be and what they may depend on. The purpose of the study is to observe what factors that are the reasons why companies perceive implementation of law (2016:947) as challenging. By this, the study can contribute to understand the practical work in the preparation of sustainability reports. It can be useful for companies that switch from voluntary to statutory sustainability reporting or companies that establish a sustainability report for the first time in a connection with a legal requirement.

    To achieve the aim, the study has been based on a qualitative research method in the form of interviews. There have been eight interviews with sustainability managers in companies within the fashion industry as well as the sports-and leisure industry. In order to gain empirical knowledge about the practical work, a qualitative method was considered most appropriate because it was desired that the informants provided practical examples. The result of the study can be explained by using the implementation theory where the properties understand, can and will are presented. In order to pay attention to difficulties with implementation, the study will investigate whether the companies process these three properties. When implementing a decision, it is essential to know what properties companies have in order to understand the effects of the control. In implementation theory, it appears that it is most problematic if there is no willingness to implement. The result from the study shows that there is challenges within the companies that can be linked to the properties understandand can. The property will appear in this study unable to connect to the challenges in the companies.

  • 25.
    Ahlström, Michael
    et al.
    University of Skövde, School of Business.
    Brandin, Malin
    University of Skövde, School of Business.
    Auditor independence: Auditor independence in Malaysia after the convergence to IFRS2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 26.
    Aisenberg Ferenhof, Helio
    et al.
    Department of Production Engineering and System, Complexo de Ensino Superior de Santa Catarina (CESUSC) and Federal University of Santa Catarina (UFSC), Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Hesamamiri, Roozbeh
    Iran University of Science & Technology (IUST), Tehran, Iran.
    The impact of social media on knowledge management2016In: IFKAD 2016 - 11th International Forum on Knowledge Asset Dynamics: Towards a New Architecture of Knowledge: Big Data, Culture and Creativity Proceedings / [ed] J. C. Spender, Giovanni Schiuma, Joerg Rainer Noennig, Institute of Knowledge Asset Management (IKAM) , 2016Conference paper (Refereed)
    Abstract [en]

    The aim of this paper is to review extant research on the impact of social media on knowledge management (KM) to establish the current body of knowledge and, on this basis, to suggest some promising avenues for future research.

    The study consists of a systematic literature review of eighteen refereed empirical articles on social media and knowledge management. In order to get access to the articles, we used different scientific databases such as Scopus and ProQuest. As keywords, we decided to use multiple keyword combinations. After having read the abstracts of the articles identified, we ended up with a final set of eighteen articles, which represented the basis for analysis. The systematic approach helped us to make sure that the majority of relevant papers would be covered. 

    To the best of the authors’ knowledge, no systematic literature review on social media and knowledge management has previously been published or presented.

    The topic seems to be a promising field for systematic and intensive research and offers a variety of future research avenues.

  • 27.
    Aisenberg Ferenhof, Helio
    et al.
    Universidade Federal de Santa Catarina (UFSC), Florianopolis, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Selig, Paulo M.
    Universidade Federal de Santa Catarina (UFSC), Florianopolis, Brazil.
    Knowledge Waste & Knowledge Loss: What is it All About?2016In: Navus Revista de Gestão e Tecnologia, ISSN 2237-4558, Vol. 6, no 4, p. 38-57Article in journal (Refereed)
    Abstract [en]

    In this paper we are interested in developing an understanding of the concepts of knowledge waste and knowledge loss. The latter can in the worst case lead to "a decreased capacity for effective action or decision making in a specific organizational context" (DeLong, 2004, p. 21). Whereas knowledge waste means that companies are not using the full capacity of existing knowledge. As outlined by Ferenhof (2011) it is any failure in the process of knowledge conversion. These definitions imply differences between the concepts, the literature however suggests that many authors uses them interchangeably. Is that correct? Are the concepts important, of relevance? The present article's aim is to highlight the importance of having better insights into the concepts. The authors believe that both theory and corporate practice will benefit from an improved understanding.

  • 28.
    Aisenberg Ferenhof, Helio
    et al.
    Universidade Federal de Santa Catarina (UFSC), Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Selig, Paulo Mauricio
    Universidade Federal de Santa Catarina (UFSC), Brazil.
    Knowledge waste in organizations: A review of previous studies2015In: Brazilian Journal of Operations & Production Management, ISSN 1679-8171, Vol. 12, no 1, p. 160-178Article in journal (Refereed)
    Abstract [en]

    In this paper, we are interested in the knowledge that is “wasted” in organizations, that is existing relevant knowledge that is overlooked in the process of knowledge conversion. Given the competitive pressure firms are facing in today´s business environment, a waste of knowledge is not only costly but also dangerous. This means that we consider knowledge from a knowledge at risk perspective. Having this in mind, the purpose of this paper is to review research on knowledge waste in organizations to establish our current body of knowledge regarding this topic. The study consists of a systematic review of 51 peer-reviewed articles addressing knowledge waste in organizations. To the best of the authors’ knowledge, no systematic literature review on this topic has previously been published or presented. The topic seems to be a promising field for intensive research and offers a variety of future research avenues. In view of practitioners, the study´s finding may enable an increased awareness towards the areas where existing knowledge is at the mercy of “waste”. This can assist practitioners to better cope with risks related to this waste and, therefore, better exploit the (limited) knowledge base available.

  • 29.
    Aisenberg Ferenhof, Helio
    et al.
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Durst, Susanne
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Zaniboni Bialecki, Mariana
    Production Engineering Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Selig, Paulo Mauricio
    Engineering & Knowledge Management Department, Universidade Federal de Santa Catarina, Florianópolis, Brazil.
    Intellectual capital dimensions: state of the art in 20142015In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 16, no 1, p. 58-100Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004).

    Design/methodology/approach – The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well.

    Findings – The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions.

    Research limitations/implications – This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available.

    Originality/value – By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.

  • 30.
    Akgul, Edvin
    University of Skövde, School of Business.
    Arbetsmotivation: Utifrån Nordeas medarbetarperspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Denna studie är utförd inom Nordea AB som ämnar undersöka området arbetsmotivation. Bakgrunden till studien grundar sig på att företag tenderar att öka sina prestationer om medarbetare är motiverade.

    Syfte/ frågeställningar

    Syftet med denna studie är att öka förståelsen för hur en grupp anställda i en välkänd organisation ser på arbetsmotivation och vad som påverkar denna. Vidare avser studien att undersöka om de insatser som cheferna gör upplevs som motiverande och även vad cheferna kan göra för att höja arbetsmotivationen.

    -       Vad innebär arbetsmotivation enligt medarbetarna på Nordea, och vad påverkar denna?

    -       Vad kan cheferna göra för att höja arbetsmotivationen hos medarbetarna?

    Teori

    De teorier som har använts under studien är målsättningsteorin, Herzbergs tvåfaktorteori och Maslows Behovstrappa. Studien har även använt sig av tidigare forskning.

    Metod

    Studien har antagit en kvalitativ metod för att uppnå studiens syfte och vidare besvara frågeställningarna. Datainsamlingen bygger på semistrukturerade intervjuer med fem medarbetare och två chefer.

    Resultat/Slutsats

    Utifrån respondenternas svar har rapportförfattaren kunnat kartlägga vad arbetsmotivation innebär för medarbetarna. Det är en drivkraft som får de att vilja gå till arbetet och prestera. Några av de faktorerna som påverkar medarbetarnas motivation är: utvecklingsmöjligheter, arbetsuppgifterna, de sociala relationerna och feedback. Resultaten i denna studie överensstämmer med tidigare forskning, men motsäger även delar av tidigare studier. Exempelvis att de sociala relationerna är en motivationsfaktor, detta är i linje med Maslows behovstrappa men säger emot Herzbergs tvåfaktorteori.

    Chefer och ledare inom banksektorn, och främst i Sverige kan dra nytta av denna studie eftersom det är av stor vikt för dem att känna till vad som får personalen att prestera till sin fulla potential. Denna studie är genomförd inom den svenska banksektorn och har medarbetarnas åsikter och önskemål i huvudfokus, vilket gör denna studie intressant för chefer inom den svenska banksektorn. Ett förslag till vidare studier är att jämföra konkreta prestationer mellan en bank med omotiverade medarbetare respektive en bank med motiverade medarbetare.

  • 31.
    Alexandersson, Robin
    et al.
    University of Skövde, School of Business.
    Källefjord, Tiffany
    University of Skövde, School of Business.
    Vilken prioritet har csr vid kommunal upphandling?: En fallstudie i Skövde Kommun2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 32.
    Almlöf Hallberg, Robin
    et al.
    University of Skövde, School of Business.
    Sadiki, Kosovare
    University of Skövde, School of Business.
    Den moderna pensionären: Äldre konsumenters användning av modern teknologi i köpprocessen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    How consumers act during the buyers decision making process can change with age. How older consumers use modern technology in the buyers decision making process has however not been given a clear picture by researchers. Therefore the purpose of this study is to examine how older consumers use technology in the buyers decision making process and create a more nuanced picture of their usage. By using a qualitative method in the form of small-N-study and semi-structured interviews we have been able to answer our research questions. We have found that the technology i mainly used during the information gathering stage and the evaluation stage of the buyers decision making process, according to our respondents. From this we have been able to identify two seperate user types: Searcher-Stig and Evaluation-Ulla (Sökar-Stig och Utvärderar-Ulla). These two user types describe how older consumers mainly use technology in the buyers decision making process.

  • 33.
    Alvarsson, Oskar
    et al.
    University of Skövde, School of Business.
    Lindbäck, Joacim
    University of Skövde, School of Business.
    Kampanjers effekter på köpprocessen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question: What effects does sales promotion have on the five different stages in consumers buying process? How does sales promotion effects differ on the five different stages in consumers buying process depending on consumers age, gender, income and degree of purchase involvement?

    Purpose: The purpose of the study is to investigate what different effects sales promotion have on the five stages of consumers buying process. We aimed to investigate what effects sales promotion have on the fives stages of consumers buying process on basis of consumers gender, age, income and the degree of purchase involvement. The study aims to provide insights to retailers about the impact of sales promotion on the different types of consumers, which enables them to gain a deeper understanding of how they can work with sales promotion against their respective target groups. Furthermore, the study intends to contribute to the marketing subject by creating an increased understanding of how consumer behavior can change as a result of sales promotion.

    Method: In the study a qualitative method were used in form of four focus groups whereas the groups were divided into gender, age and income. We adopted a deductive approach were we could from the theoretical framework formulate expected results and then test it against reality in the focus groups.

    Conclusion: Our study shows that sales promotion have different grades of impact on the five stages in the buying process where need recognition and post-purchase evalutation did not were affected to a large extent by sales promotion. It is in the stages information search, evaluation of alternatives and the purchase that sales promotion have the biggest impact. Demographic factors and the extent of purchase involvement have an impact on the effects of sales promotion in most cases.

  • 34.
    Alvehus, Johan
    et al.
    Lund University, Department of Service Management and Service Studies, Sweden.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    A New Professional Landscape: Entangled Institutional Logics in Two Swedish Welfare Professions2018In: Nordic Journal of Working Life Studies, ISSN 2245-0157, E-ISSN 2245-0157, Vol. 8, no 3, p. 91-109Article in journal (Refereed)
    Abstract [en]

    Previous research has made three parallel but incompatible observations on the contemporary development of welfare professions: loss of professional autonomy, hybridization, and maintained autonomy.  Yet,  research  providing  contextual  understanding  of  the  simultaneous  occurrence  of  these three observations is lacking. The aim of this theoretical paper is to identify and explain seemingly  contradictory  coexisting  features  of  modern  welfare  professions  through  a  compre-hensive reading of current literature on the health care and teaching professions in Sweden. The literature  has  demonstrated  entangled  institutional  logics,  in  which  simultaneous  but  differing  effects occur, thereby developing a new professional landscape.

  • 35.
    Alvehus, Johan
    et al.
    Lunds universitet.
    Andersson, Thomas
    University of Skövde, Enterprises for the Future. University of Skövde, School of Business.
    STYRNING OCH PROFESSIONELLT INFLYTANDE I OFFENTLIGA ORGANISATIONER2017Report (Other academic)
  • 36.
    Amnell, Carl
    et al.
    University of Skövde, School of Business.
    Knutsson, Adam
    University of Skövde, School of Business.
    Obligatorisk byrårotation: Påverkan på revisionskvaliteten och revisionens legitimitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Backgrounds: In 2016, mandatory audit firm rotation was confirmed as a new law for public interest entities into Swedish legislation. The definition of "public interest entities" include listed companies and certain financial undertakings. The mandatory audit firm rotation rule was included in the EU audit package. The idea with the audit package was to improve the audit quality and increase the auditor independence for the member states of EU. There was also a need to improve the legitimacy confidence in the audit after all the scandals that occurred. Previous research finds that there are both advantages and disadvantages with mandatory audit firm rotation. Some research shows that the audit quality increase by mandatory audit firm rotation, while some shows that the audit quality decrease. Thus, it is interesting to study the impact of mandatory audit firm rotation on audit quality and audit legitimacy.

    Questions: How does the audit quality and the audit legitimacy affect by mandatory audit firm rotation?

    Purpose: The purpose of the study is to investigate, form an auditor's perspective, how mandatory audit firm rotation affects audit quality and public confidence in the audit. The study thus aims to create an increased understanding about how audit quality and audit legitimacy are affected by mandatory audit firm rotation.

    Method: The study's approach was qualitative and the data was collected by six semi-structured interviews. All informants have background in the audit profession.

    Result and conclusion: The study shows that mandatory auditor rotation has a predominantly positive impact at the quality of the audit and the audit legitimacy. This applies to both financial undertakings and listed companies. Mandatory auditor rotation decreases the risk of counteracts long-standing relationships between the auditor and tha client. At the same time, knowledge of a company is lost when an audit firm rotation is implemented.

  • 37.
    Andersson, Annelie
    et al.
    University of Skövde, School of Business.
    Dunge, Marielle
    University of Skövde, School of Business.
    Hållbarhetsrapportering: På vilket sätt framställer sig svenska modeföretag genom sina hållbarhetsredovisningar?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is becoming increasingly common for companies to publish sustainability reports. These aim to report the companies social, environmental and economical impact in a transparent and balanced way. Previous research has questioned the motives behind companies' work with CSR issues. Some argue that companies not only publish their sustainability reports to take responsibility for their impact, but also to use it as a marketing tool.

    There is a strong link between the fashion industry and CSR-related questions, as the industry has an affect on both environmental, social and economic conditions in their production chain. With this in mind, this study aimed to examine the way in which fashion enterprises on the Swedish market present themselves in their sustainability reports. The aim was to create an understanding of what is reported and furthermore describe how the companies portray themselves. This in order to come to a conclusion whether companies use their sustainability reports as marketing material, or if the reports are produced solely as factual information. In order to answer the research question, the sustainability reports were analysed in two steps. Firstly, a qualitative description of each company was made in order to convey a comprehensive picture of the content of the sustainability reports. Moreover a quantitative content analysis was carried out, which treated factors as the “content”, “non-narrative information”, “business relationships”, “future hopes”, “actual behaviour”, “positive and negative revelations related to the company” and “the legitimisation of negative aspects”.

    The study showed that fashion enterprises mainly present social information, and also that the content is primarily positive, which corresponds with previous research. Furthermore, images are used to a great extent in relation to the number of pages of the reports. In light of this the impression is that the companies chose to present themselves in a positive manner with tendencies towards marketing.

  • 38.
    Andersson, Elna
    et al.
    University of Skövde, School of Business.
    Ekman, Johan
    University of Skövde, School of Business.
    E-handel av dagligvaror: Varför tillämpas det inte mer?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digitalization has led to a major change in consumer’s buying behaviour. In many businesses, for example retail, e-commerce has become very popular and it is about to influence heavily the convenience goods business too. Among Swedish consumers, it is common that they at least once, have experienced buying groceries online. But the total revenue share for online grocery sales indicates that it is not done in the same extent, compared to other businesses. Purchase of groceries occur often and repeated and is characterized by a habitual behaviour. There is still though more factors that affects how Swedish consumers purchase their groceries.

     

    The purpose of this study is to create understanding why Swedish consumers do not purchase groceries online in a larger extent. They have good experience of online purchasing in the retail business as well as they are familiar with buying groceries online. The study also aims to identify the influencing factors when a consumer chooses online purchasing for grocery shopping.

     

    The result of the study concludes why consumers choose to not purchase their groceries through e-commerce. It depends on consumers’ habitual behavior, but also their need of touch and feel the groceries before purchase. They are also not willing to pay the extra fees that comes with the service of purchasing groceries through e-commerce. The factors that affect a consumer choosing e-commerce for grocery shopping are convenience, availability and time saving.

     

    Suggestions to further research is to have a broader selection of respondents, with a wider range of age, from all over Sweden. This will enable to generalize and draw conclusions of a larger population.

  • 39.
    Andersson, Emi
    et al.
    University of Skövde, School of Business.
    Kemborn, Matilda
    University of Skövde, School of Business.
    Revisorns personlighet: Revisorns personliga inverkan på dokumentationen samt revisionskvaliteten under tidspress2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Tidigare forskning har visat på att tidspress är ett utbrett problem i revisionsbranschen. Detta då revisorer under tidspress har visat sig tillämpa diverse oönskade handlingar som kan ha en negativ inverkan på dokumentationen och revisionskvaliteten. Det finns även forskning som visar på att personligheten kan ha en inverkan på hur revisorn hanterar tidspressen. Detta kan således tänkas innebära att även dokumentationen hanteras olika under tidspress beroende på revisorns personlighet. Problemformulering: Vilken inverkan har en revisors personlighet på dokumentationen av en revision under tidspress? Vilken inverkan har revisorns personliga hantering av dokumentationen under tidspress i sin tur på revisionskvaliteten? Syfte: Vårt syfte är att skapa förståelse för hur olika personlighetsdrag hanterar dokumentationen av en revision under tidspress för att få en bättre insikt i hur en revisors personlighet inverkar på revisionskvaliteten. Metod: För att uppnå studiens syfte har en kvalitativ metod använts. Datainsamlingen har bestått av åtta stycken semistrukturerade intervjuer. Intervjuerna har genomförts med revisorer från en och samma revisionsbyrå, men på olika kontor i Sverige. Urvalet av revisorerna var ett strategiskt urval då revisorerna är valda med omsorg för att passa in i studiens syfte. Resultat och slutsats: Studien visar på att revisorns personlighet kan ha en inverkan på dokumentationen under tidspress samt även för vilken revisionskvalitet som revisionen får. Personlighetsdraget utåtriktning inverkar under tidspress på dokumentationen, samt revisionskvaliteten, betydligt mer negativt än personlighetsdraget vänlighet. Vad det gäller personlighetsdraget noggrannhet är inverkan inte lika påtaglig negativ som för utåtriktning, men inte heller lika försiktig som för vänlighet. Dessa slutsatser är dock svåra att tillämpa då det finns tydliga indikationer på att det skiljer sig åt även inom personlighetsdragen. Vidare finns det även indikationer på att ytterligare faktorer också kan ha en inverkan, som exempelvis revisorns erfarenhet.

  • 40.
    Andersson, Emma
    et al.
    University of Skövde, School of Business.
    Laitinen, Emelie
    University of Skövde, School of Business.
    SJUKSKÖTERSKEPROFESSIONENS IDENTIFIKATION: Medarbetarskap i professionella organisationer2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: People tend to identify themselves with different social groups based on, for instance, professional or organizational affiliation. Individuals who identify themselves with the same social group often create similar norms and values, which create a sense of belonging. In a professional organization professional co-workers tend to identify themselves with their profession rather than their organization, which in turn affects the relationship between the individual and the organization. In recent years the concept of co-workership has become increasingly popular in the Swedish labor market. The concept of co-workership includes how employees handle the relationship with their employer and to their own work. Depending on the extent to which employees identify themselves with their profession and their organization these relationships are affected.

    Purpose: The purpose of this study is to describe how professional identification influences the co-workership in professional organizations.

    Method: To give a descriptive picture of the chosen area the study is based on a qualitative approach. In order to describe how professional identification influences the co-workership in professional organizations two case studies has been conducted, both organizations are to be found in the health care field. The study is based on qualitative interviews with respondents belonging to a chosen profession.

    Results and conclusion: The present study has revealed that professional co-workers in a professional organization tend to identify themselves with their profession rather than their organization. Since co-workership is based on relationships both with employers and to the co-workers own work the professional identification therefor has an influence on the co-workership. The present study further revealed that trust occurs more widely within the own profession. It has also been found that fellowship and collaboration primarily occurs within the own profession. The study has shown that professionals tend to experience a stronger commitment to their work than to their organization, they also tend to take more responsibility for their own work than for the whole organization.

  • 41.
    Andersson, Josefin
    et al.
    University of Skövde, School of Business.
    Lidholm, Sandra
    University of Skövde, School of Business.
    Revisorsrotation: Rotationsreglernas påverkan på revisorns oberoende, revisionskvalitet samt revisorns legitimitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society.

    Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality?

    Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described.

    Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area.

    Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.

  • 42.
    Andersson, Louise
    et al.
    University of Skövde, School of Business.
    Fridh, Emma
    University of Skövde, School of Business.
    En komparativ fallstudie mellan fyra kommunala fastighetsföretags miljöarbete och miljöredovisning2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concerns over how activities of enterprises have affected the environment have increased, and therefore enterprises environmental activities have increased to reach a sustainable future. Enterprises can work with environmental issues in several ways, and environmental work is becoming more common in SMEs. The business of real estate has large energy consumption, several hazardous chemicals and a high generation of solid waste, resulting in affecting the environment. Environmental issues should be important for enterprises in the business of real estate, because of the environmental impact the business have. 

    The purpose of this study is to identify and describe which of the proactive motivations: personal values, stakeholder pressure, legitimation and competitive advantages, that is the reason to why environmental activities were initiated, occurs and reports in four municipal   real estate SMEs in Skaraborg. Empirical material was collected from four municipal real estate companies: Tidaholms Bostads AB, AB Karlsborgsbostäder, AB Bostäder Lidköping and AB Skövdebostäder to fulfil the purpose. The empirical material was collected through semi-structured interviews with informants with different positions, and examination of annual reports from 2014.

    The result and conclusion of the study is that the motivations of why environmental activities were initiated and occurs have, to some extent, changed. The proactive motivation for the initiation of the activities in all companies is staffs’ personal values. The motivations of why environmental activities occur in all companies is staffs’ personal values and stakeholder pressure from the staff. The motivation, competitive advantages, is in one of the companies a motivation to the occurring environmental activities. Stakeholder pressure from owners is in one of the companies a motivation to the occurring environmental activities. Our conclusion is also that the motivation to the reporting of environmental activities in municipal real estate businesses is legitimation, resulting in the motivations to report and environmental activities differ.

  • 43.
    Andersson, Matilda
    et al.
    University of Skövde, School of Business.
    Ehrenborg, Sarah
    University of Skövde, School of Business.
    Lojalitetsprogram: Hur kan ett gemensamt lojalitetsprogram hjälpa butiker i mindre orter med lönsamhetsproblem?2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The climate is hard in the retail trade, and this means that it takes a lot of effort from the stores, to get a profitable business. It has been noted that it is difficult for individual stores in smaller communities to maintain their business, due to the heavy competition from established chains in major cities.

    The purpose of the thesis was to find out whether a collaboration between shops in a small community with a common loyalty program, makes it easier to survive in the market. This through theories of relationship oriented consumption, which aims to keep customers by developing good relationships, but even earlier studies of the loyalty program to find any differences and similarities. The collection of empirical data was done using focus group interviews, where the groups consisted of people in three different age categories. Through this we got information about how respondents relate to a single loyalty program, based on issues of trust and customer satisfaction.

    The conclusion of the report shows that the customer value, frequency of visits, the dedication and the relations has developed with the help of the loyalty program. Nevertheless it’s not possible to draw a complete conclusion that this lead to increased loyalty and viability, since earlier research not is unanimous that these factors contribute to this. The result in the report shows that the first steps to obtain increased viability and loyalty are fulfilled and that according to most scientists should lead to increased viability in the long term. It has also appeared in the report that there is a difference between a traditional loyalty program and a cooperative loyalty program. This is that it does not matter what the customer loyalty is before the loyalty program, to enable him or her to increase their purchase.

  • 44.
    Andersson Nell, Louise
    University of Skövde, School of Business.
    Arbetshälsa genom medarbetarskap: En studie om påverkande faktorer för arbetshälsa2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    Background: For companies are every economic aspect essential. One aspect is the workplace health that employees feel whom can be a big cost. In our society is stress and depression increasing despite extensive knowledge in the topic for workplace health.

    Purpose: The purpose of the study is to illustrate the connection between followship and workplace health.

    Theory: The study has it starting point from followship and workplace health. Previous research in the topic for workplace health have been related to the wheel of followship to study if one of the four factors in followship can explain workplace health more than the other factors.

    Method: The empirical material have been collected from a quantitative research in form of a survey, is was 83 participants who responded. Previous research and literature have made it possible to relate the answers from the survey to factors affecting workplace health in the strategy of followship.

    Result: The result show that there are many factors that influence workplace happiness. It showed that communication, affinity, relations, appreciation and personal development have connections with workplace happiness. Factors that influence in stress is trust in the manager and control of the workday.

    Conclusion: Followship is a good tool to prevent workplace related illnesses. Workplace health is a complex topic and many factors for workplace health affect each other, therefore should none aspect of followship be ignored.

  • 45.
    Andersson, Rebecka
    et al.
    University of Skövde, School of Business.
    Almqvist, Emily
    University of Skövde, School of Business.
    Pålsson, Jenny
    University of Skövde, School of Business.
    Sambandsexponeringar: Hur påverkar det butikers försäljning?2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sambandsexponeringar innebär att två produkter, en basprodukt och en komplementprodukt, exponeras intill varandra, där tanken är att ett intresse ska väckas för komplementprodukten och därmed skapa merförsäljning. I den här studien kommer endast komplementprodukten att undersökas för att se hur exponeringen påverkar försäljningen. För att exponeringen ska fungera krävs det att produkterna har ett naturligt samband och antingen köps vid samma tillfälle eller används tillsammans. I dagens samhälle trivs konsumenterna med att bli inspirerade till köp och ser gärna att butiker har en lösningsorienterad exponering. Tidigare forskning tyder på att en välkomponerad sambandsexponering kan öka försäljningen med 500-800 procent.

    Syftet med studien är att undersöka hur sambandsexponeringar kan påverka butikers försäljning, men även bidra med värdefull kunskap om ämnet för både blivande och nuvarande butikschefer. Målet är med andra ord att få kunskap i hur butiker kan arbeta med sambandsexponeringar med hjälp av exponeringskorgar och om det är ett effektivt sätt för att öka försäljningen. För att undersöka det här genomfördes ett experiment i två butiker, där sambandsexponeringar med hjälp av exponeringskorgar testades för att se hur det påverkar respektive butiks försäljning. Fem exponeringskorgar med fem likadana produkter placerades ut i respektive butik och de produkter som valdes ut är: Bamse tandkräm, Kavli räkost, Santa Maria tacokrydda, OLW Chilinötter samt Marabou Premium choklad. Försäljningsresultatet för samtliga produkter jämfördes med samma veckor föregående år.

    Experimentets resultat sammanställdes därefter skriftligt samt i diagram. Resultatet visar positiva siffror i båda butikerna, vissa produkter nådde upp till mer än 1000 procent i försäljningsökning, dock nådde inte samtliga av de utvalda produkterna upp till 500-800 procent. Butikscheferna i respektive butik var positivt överraskade av resultatet och troligen är sambandsexponeringar en trend som vi kommer att se mer av i framtiden.

    Nyckelord: sambandsexponering, exponeringseffekten, impulsköp, association.

  • 46.
    Andersson, Stina
    et al.
    University of Skövde, School of Business.
    Pettersson, Malin
    University of Skövde, School of Business.
    Sex timmars arbetsdag: En flerfallsstudie om hur chefer använder styrning för att uppnå högre effektivitet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Sex timmars arbetsdag har under senare år skapat stor debatt och fler och fler arbetsgivare väljer att testa arbetstidsförkortningen. Till skillnad från tidigare studier i ämnet, som till stor del syftat till att behandla effekter gällande hälsa och välbefinnande, väljer den aktuella studien att fokusera på införandet av sex timmars arbetsdag. En arbetstidsförkortning ställer krav på ökad effektivitet för att en organisation ska kunna behålla sin lönsamhet, varför åtgärder gällande styrning är relevant vid införandet. Tidigare forskning visar att det har blivit allt vanligare att medarbetare ägnar tid åt icke arbetsrelaterade aktiviteter under arbetstid, vilket är relevant att undersöka i samband med en arbetstidsförkortning. Föreliggande studie undersöker hur två privata företag och två offentliga verksamheter arbetar med styrning för att skapa förutsättningar för en lyckad arbetstidsförkortning.

    Syfte: Studiens syfte är att ge ökad förståelse för hur organisationer arbetar med styrning för att uppnå ökad effektivitet vid införande av sex timmars arbetsdag. Vidare kommer studien att undersöka om det inom organisationerna funnits något tomt arbete som i samband med införandet kunnat minskas.

    Metod: För att uppfylla studiens syfte har en kvalitativ metod antagits. Undersökningen är en jämförande studie där semistrukturerade intervjuer genomförts med chefer och medarbetare på fyra organisationer. 

    Slutsatser: Föreliggande studie visar att cheferna inte upplever någon förändring gällande sitt sätt att styra vid införandet av sex timmars arbetsdag och stort ansvar för förändringar i arbetssätt har förlagts på medarbetarna. Vidare konstaterar studien att ett införande av sex timmars arbetsdag betraktas som en belöning och leder till ökad motivation hos medarbetarna. Slutligen har studien kunnat identifiera tomt arbete inom de undersökta organisationerna som till viss del har kunnat minskas i samband med införandet av sex timmars arbetsdag. 

  • 47.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Att leda genom medarbetarskap2016In: Organisation & Samhälle, ISSN 2001-9114, no 2, p. 44-47Article in journal (Other academic)
    Abstract [sv]

    Genom att ge medarbetarna förtroende och uppmuntra ansvars- och initiativtagande är det möjligt att bryta den passivitet som detaljerade regler och standardisering ofta medför.

  • 48.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Att leda genom medarbetarskap i vården2018In: Cancervården, ISSN 1401-6583, no 1, p. 16-17Article in journal (Other (popular science, discussion, etc.))
  • 49.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Followership: An important social resource for organizational resilience2018In: The Resilience Framework: Organizing for sustained viability / [ed] Stefan Tengblad, Margareta Oudhuis, Singapore: Springer, 2018, p. 147-162Chapter in book (Refereed)
  • 50.
    Andersson, Thomas
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Sociala resurser avgörande för organisatorisk resiliens - även i teknikorienterade organisationer!2014In: Organisatorisk resiliens: Vad är det som gör företag och organisationer livskraftiga? / [ed] Stefan Tengblad & Margareta Oudhuis, Lund: Studentlitteratur AB, 2014, 1, p. 93-112Chapter in book (Other academic)
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