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  • 1. Abdullahi, A.
    et al.
    Kalid, Mohamed
    Dalarna University, School of Health and Welfare, Care Sciences. Dalarna University, School of Health and Welfare, Caring Science/Nursing.
    Kipchumba, E.
    Sulaiman, M.
    Supporting Micro-enterprise in Humanitarian Programming: Impact Evaluation of Business Grants versus Unconditional Cash Transfer2023In: Journal of African Economies, ISSN 0963-8024, E-ISSN 1464-3723, Vol. 32, no 4, p. 415-437Article in journal (Refereed)
    Abstract [en]

    Humanitarian programming in fragile economies often use unconditional cash transfers (UCTs) to offset food insecurity. However, there is an increasing focus on using cash transfers to boost household incomes beyond the short-term through micro-enterprise start-up and growth. This paper conducts a randomised control trial to measure the impact of three different sizes of business grants against UCT in Somalia. We find that giving the same amount of money as a lump sum business grant results in higher likelihood of business ownership and income compared with UCT in the short run (3-4 months after the transfers). However, the impacts are larger and persist 3 years later only for those who received larger amount of grants. The results indicate our 'medium'-sized grant being more cost-effective. © 2022 The Author(s).

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  • 2.
    Abdullahi, Ikran
    et al.
    Dalarna University, School of Culture and Society.
    Karakecili, Aliye
    Dalarna University, School of Culture and Society.
    Slopad revisionsplikt: en studie av revisorers, bankers och Skatteverkets perspektiv2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of our paper is to investigate the attitudes and impacts of the following three stakeholders: the Swedish Tax Agency, banks and audit firms after the abolition of the audit requirement.

    Theoretical framework: Theories explaining the purpose of auditing are several. Three of these theories highlighted in Carrington's (2014) book are audit as assurance, improvement and insurance.

    Methodology: This essay uses a qualitative method. The data collection includes information taken from seven semi-structured interviews and constitutes the empirical material of the paper. The empirical data is analysed where it is also set against with the theoretical framework.

    Empirical: The empirical chapter of this essay introduces the results of the interview, i.e. the respondent's answers, opinions and thoughts. The results show that the respondents have similar views on the abolished audit requirement. Most of them have a positive attitude towards the change and they have also seen an improvement.

    Results and conclusion: In our study, we have found that the abolition of the audit requirement has had no significant impact on either audit firms or banks. However, the TaxAgency has been affected. Increased tax errors and tax offences have led to the need for more resources and more control for the the Swedish Tax Agency. The abolition of the audit requirement has reduced the credibility of annual accounts, which has led banks to require companies wishing to borrow money to have their annual accounts audited by an auditor. We have also seen a tendency for small businesses to opt out of auditing to minimise costs

  • 3.
    Abic, Ahmet
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ekonomiska konsekvenser av förbudet mot progressiva avskrivningar för bostadsrättsföreningar2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In 2014 a ban was introduced on the progressive depreciation of housing associations. The same year it became mandatory to apply any of the K-regulatory frameworks, a new project developed by the Accounting Board. Housing associations immediately began speculating in the financial impact of the legislative amendment. It was believed that the ban would be characterized by negative results due to higher depreciation costs as well as to the members’ annual fees that would be increased.

    Aim: The purpose of the survey was to create an understanding of the financial consequences from the ban on progressive depreciation received for the housing associations, with regard to which of the regulations applied.

    Method: I chose to use a qualitative method in the study. By interviewing eight respondents I collected the empirical data which I analyzed with the help of my theoretical framework.

    Results & conclusion: My study has shown that those who participated in my research did not feel that the ban on progressive depreciation resulted in negative consequences or that the selection of the regulatory had an impact on what they received for consequences. I have therefore concluded that the selection of the regulations did not affect how the associations was affected by the ban on progressive depreciation. I also came to the conclusion that the economic consequences of the ban resulted in higher depreciation expenses.

  • 4.
    Abic, Elenor
    et al.
    Dalarna University, School of Culture and Society.
    Malak, Serin
    Dalarna University, School of Culture and Society.
    Digitaliseringens inverkan på redovisningskonsulters arbete: En kvalitativ studie om hur redovisningskonsulter förhåller sig till utvecklingen av digitalisering samt hur de upplever eventuella möjligheter och hot2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We have studied the impact of digital tools on the daily work of accounting consultants. The purpose of the study is to explain how and why accounting consultants use and perceive digital tools in their work. The theoretical framework draws on previous research on the impact of digitalization on the accounting industry, digital tools used in the tasks of accounting consultants, and institutional theory to explain the changes in the accounting industry. The method we have used in our study was qualitative, involving semi-structured interviews with seven participating respondents. Our results have shown that digital tools have contributed to improvements and efficiencies. By implementing digital tools, accounting consultants have been able to reduce manual work and increase automation and integration with various subsystems and accounting software. This has resulted in time and cost savings, as well as improved accuracy. The study also shows that the adoption of RPA and AI technology offers a promising future, freeing up time for more value-added tasks such as advisory services, client interaction, and analytical work. To address the risk of the accounting consultant profession disappearing, the study emphasizes the need for adaptation, skills development, and security in the implementation of digitalization. It also highlights the lack of digital tool training for accounting consultants, with the responsibility for this currently lying on accounting firms.

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  • 5.
    Abic, Ömer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Larsson, Johannes
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Goodwill: En studie om sambandet mellan nedskrivningar av goodwill och företagens väsentliga händelser2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.

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  • 6.
    Abou Zaid, Ramy
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Internal Control application: Empirical evidence from Sweden2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim

    The aim of this study is to explore based on internationally recognised frameworks:

    1. how internal control structures are applied in Sweden among different sectors;

    2. how organizational size and environment affect internal control structures; and

    3. the impact of internal control structures on organizational performance.

    Methods

    A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives.

    Results

    This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e

    Conclusion

    The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

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  • 7.
    Abualhayjaa, Omar
    et al.
    Dalarna University, School of Culture and Society.
    Srour, Yaman
    Dalarna University, School of Culture and Society.
    Impacts of the Level of Swedish Language Knowledge on Refugees’ Employment and Occupational Matching2021Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of the research is to explore which level or levels of knowledge in the Swedish language can enhance the employment and/or occupational matching possibilities for refugees in Sweden.Methodology: This study conducts a quantitative research approach, Primary data was used, an online survey was distributed among a sample of Syrian refugees (defined as who were born outside Sweden with 0-9 years of residence in Sweden). Non-probability sampling by means of volunteer, snowball, and convenient sampling were used in order to collect the data, 112 valid responses were analyzed using descriptive statistics, reliability, multiple linear regression, multivariate analysis of variance and hierarchical multiple regression analyses.Findings: it is found that the relationships between the knowledge in Swedish language and employment either occupational matching are statistically significant. However, there are no significant relationships between the level of knowledge in Swedish language and employment and occupational matching. Moreover, demographic variables had hardly any influence on the employment and occupational. Nevertheless, the only effect has been observed is between the education variable and employment.Conclusion: Based on the findings of this research, it is detected that the level of the Swedish language does not play a considerable or notable impact on the refugees’ employment and/or occupational matching in Swedish labor market. So, attaining specific level in the Swedish language knowledge does not positively impact the refugees’ employment and/or occupational matching in Sweden.

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  • 8.
    Abuhajaj, Ayham
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lampis, George
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategy Formulation Process in Crisis Management: Volkswagen Case Study2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The aim of this study is to understand what strategies are used over time by a company facing a transgressional CSR crisis, in order to regain legitimacy, and towards which stakeholder group these strategies are directed.

    Methods:

    In order to achieve our aim, Qualitative case study based on secondary data published by Volkswagen as well as news articles were used to identify what strategies the company used over time.

    Results:

    To be able to answer our aim, different theoretical lenses were used; SCCT response strategies, legitimization strategies, strategy formulation process and stakeholder theory. Therefore, four main different strategies were identified, minimize attribution, blind adaptation to strategy 2025, US differentiation and internal moral reasoning. The former two were addressed to all stakeholders while the latter two were concerned with specific stakeholder groups.

    Conclusions:

    Strategy formulation process during a transgressional CSR crisis is a complex procedure and literature on crisis management should move away from static frameworks towards a more dynamic understanding of how strategies can come to life. Coupled with the complexity of societal expectations in general, a company might have to adopt the paradoxical approach even for one stakeholder. Lastly, an addition to Situational Crisis Communication Theory is proposed.

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  • 9.
    Abukar Hassan, Naima
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alhaj, Rawan
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: En komparativ studie om svenska livsmedelsföretags incitament vid upprättandet av hållbarhetsrapporter2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability became a buzzword, where organization strive their products be labeled green and environmentally friendly, these organizations use both loud and silent language to declare that they are committed to sustainability. Food industry is one of industry sector that spend large sum of capital on preparing sustainability report (see Mahoney et al., 2013) but still achieve less result then they report on their sustainability reporting. Often times, transparency is an issue when it comes disclosing information such as what is not being possible or went wrong related to sustainability operations on companies sustainability reports, therefore conducting investigative study that seeks on to what extend organizations develop the content they produce on their sustainability report. It is also equally important that to get an overview understanding on the incentives that drive organizations to develop sustainability work.

    Therefore, the aim of this study was to investigate process that organizations undertake, and contents use to develop sustainable reports, to contribute to the understanding of corporate sustainability reporting by examining how organizations work to achieve sustainable business, surfacing what incentives drive them to develop the content they use while developing their sustainable report.

    Explorative qualitative research method was used, and due to the nature of the research, inductive reason was adopted. Both primary and secondary data was collected. Primary data was collected through semi-open qualitative interview, where interviewees allowed to interpret their responses more. The study conducted the interview with the head of sustainability or sustainability managers. Secondary data was collected through organizations official websites, where sustainable financial reports was studied well.

    Through this explorative research, the study found that the two organizations that used for this study use different guidelines when developing and preparing their sustainable reports. More specifically, the study found that first company targeted nine of the pillars of global sustainability goals where the second company ambitiously targeted all 17 global sustainability goals.

    Furthermore, companies develop sustainability issues related to the environment, anti-corruption and, to some extent, workers' rights in the same way, while distinguishing the way they develop human rights and a social relationship. But both companies want to bring about change at international level through their operations.

    The study concludes that, companies possess different goals and driving force in their efforts on sustainability work. These companies seem to focus in their fulfillment of these global sustainability based on their strategic growth and more tailored in markets they operate.

  • 10.
    Afazeli, Armin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ivanova, Volha
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The role of entrepreneurial networking on internationalization of a micro-sized Born Global Swedish fashion company: A narrative ethnographic research2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In recent studies a lot of attention is drawn to the connection between networking and entrepreneurship. Many scholars consider successful business and networking inseparable. Taking into consideration the topicality of the two notions discussed above the authors of this thesis decided to conduct the research dedicated to these phenomena in the field that interests them most – in the field of Swedish fashion.

    Purpose: The purpose of the thesis is to gain a deeper insight into entrepreneur’s experiences to point out the role of entrepreneurial networking in the process of internationalization of a micro-sized Swedish fashion company and to contribute to the research in this field by telling its unique story.

    Method: To achieve the purpose of the research a narrative ethnographic research was conducted. This research strategy was chosen because it suits the purpose best by giving an opportunity to get fresh insights into the field of entrepreneurial networking from the point of view of the entrepreneur. The data collected has a narrative nature therefore narrative analysis is used to present it. The methods of gathering the data are face-to-face interview and documents.

    Conclusion: we can define the most important role of entrepreneurial networking on the internationalization process of Odeur as an effective accelerator and a tool to fulfil the knowledge and expertise gaps in certain areas through other actors in the network.

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  • 11. Agndal, Henrik
    et al.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The internationalization process of small and medium-sized Swedish tourism firms2007In: Scandinavian Journal of Hospitality and Tourism, ISSN 1502-2250, E-ISSN 1502-2269, Vol. 7, no 4, p. 301-327Article in journal (Refereed)
    Abstract [en]

    This paper develops eight propositions regarding internationalization processes for small and medium-sized tourism firms (SMTFs). A SMTF is defined here as a company that produces a tourist attraction locally, its product based on local resources. This means that SMTFs rely on customers seeking them on the firms' home market. This has implications for the SMTF's expansion into new markets and, consequently, its internationalization process. In a study based on the propositions, the internationalization processes of ten Swedish SMTFs were investigated. It was found that some SMTFs internationalized slowly; initially displayed a reactive and emergent approach, and entered markets that were culturally and geographically close. Born global SMTFs, however, searched more actively for opportunities, also in more remote markets. Intermediaries were the dominant mode throughout the process for all firms. Over time, most of the SMTFs developed a more strategic and deliberate approach in their selection of counterparts and new markets. The support of a destination management organization was important initially for some of the firms.

  • 12.
    Agyeiwaa Owusu, Jacqueline
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Raul Aguirre Gonzalez, Victor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    ENVIRONMENTAL FACTORS WHICH INFLUENCE THE INTERNATIONALIZATION OF SMEs: A Case Study from a Ghanaian SME. 2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The purpose of this research is to develop an in-depth understanding on the environmental factors that influence the internationalization of SMEs in an emerging African market environment.

    Methods:

    The study was conducted by using a qualitative research design. To fulfil the purpose of this research, the researchers adopted the use of a single case study to explain the different aspects of the topic being studied within the emerging market context. The research was supported with primary data obtained directly from the company through interviews and also with secondary data in order to support and compare the results obtained from this research. Results were analyzed using thematic analysis with the use of the NVivo software to represent data collected.

    Results:

    The main findings of this research indicate the internationalization process of financial SMEs in an African country like Ghana is heavily influenced by the socio-cultural factors in their home market environment and the technological factors in their host markets. Again, it was realized that the internal resources of the firm, particularly the competitive advantage, remained highly relevant and influential in the internationalization process on both markets. Furthermore, it was found that the internationalization process was not only influenced by the firm’s resources or the environmental factors but also by the firm’s organizational internal processes, international activities, level of foreign experiences and firm identity.

    Conclusions:

    Environmental factors have both positive and negative influence on the internationalization process of financial SMEs in an emerging economy like Ghana. Some factors have more impact on the home market than on the host market and vice versa. In addition, the internationalization process of financial SMEs in Ghana can mostly be initiated and successful when the firm has a market gap or foothold strong enough to sustain competitive advantage in the long run on both host and home markets. More importantly, this unique edge must be buttressed by ample firm resources.

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  • 13.
    Ahl, Hampus
    et al.
    Dalarna University, School of Culture and Society.
    Lundmark, Viktor
    Dalarna University, School of Culture and Society.
    Sanctions, what sanctions?: An empirical study on the effect of economic sanctions against the Russian Federation between 2014 and 20192021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this thesis we examine if sanctions had a causal effect on total trade on Russia after its annexation of Crimea 2014. To answer this a synthetic control method (SCM) and a difference in difference (DiD) method was implemented. The results show that a causal effect of sanctions was not found by neither method. However, the year 2016 and 2017 result gave a statistically significant causal effect with the SCM where the synthetic unit is 1.23 times greater than Russia. A general practical or statistically significant causal effect was not found.

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  • 14.
    Ahlqvist, Emelie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vinblad, Jennie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Penningtvätt: Påverkas kunderna i Dalarna av penningtvätt?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the spring of 2019, the world received the news that one of the major Swedish banks had been laundering money for quite some time. There has been discussion in the media over the last year about how the bank will be able to move forward after this. A question that has not yet been addressed in the media is how this crisis affects the opinions and actions of the bank’s customers in Dalarna. Earlier research indicates that a crisis in the banking world affects a bank’s credibility to the extent that the customers choose to change banks. To find out if this crisis regarding money laundering has a similar effect, a survey was created, and a total of 95 people answered. Statistical methods were used to get the results, and they show that the general opinion regarding the bank’s credibility indeed was affected, but not enough to make the customers change banks.

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  • 15.
    Ahlstrand, Roland
    Halmstad University.
    Social responsibility in connection with business closures: A study of the close-down of Ericsson Telecom facilities in Norrköping and Linköping2010In: Economic and Industrial Democracy, ISSN 0143-831X, E-ISSN 1461-7099, Vol. 31, no 4, p. 537-555Article in journal (Refereed)
    Abstract [en]

    The present article analyses why and how Ericsson Telecom assumed a greater responsibility than was legally required when it dismissed more than 23,000 employees in Sweden at the beginning of the 21st century. The analysis starts from neoinstitutional theory and is based on case studies of the company’s closures in Norrköping and Linköping. The article focuses, in particular, on the interaction between Ericsson, the trade unions, the County Administrative Board, the County Labour Board, the Public Employment Service, the Swedish Employment Security Council, the government and the respective municipalities. It is shown that the greater responsibility taken by Ericsson was based on its desire to maintain legitimacy by taking into consideration prevailing societal expectations regarding the company’s behaviour.

  • 16.
    Ahlstrand, Roland
    et al.
    Dalarna University, School of Culture and Society, Occupational Science.
    Robert, MacKenzie
    Karlstad University, Sweden.
    McLachlan, Chris
    Cranfield University, UK.
    Rydell, Alexis
    Dalarna University, School of Culture and Society, Occupational Science.
    Hobbins, Jennifer
    Swedish Defence University.
    Stuart, Mark
    Leeds University, UK.
    Restructuring Regimes in and between Two Crisis: the case of Sweden and the UK2021Conference paper (Refereed)
  • 17.
    Ahlström, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Motion för frisk pension: En kvalitativ fallstudie om implementering av träning på arbetstid2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to investigate the implementation of training during working hours, and to describe the leaders and employees own experiences of success factors and difficulties that exist.

    Method: This essay is designed as a qualitative case study at Kalmar Vatten where semi-structured interviews were conducted. The research study, which is based on the interpretive qualitative approach with a focus on a hermeneutic perspective. The empirical material has been analyzed by an abductive method of analysis.

    Result and conclusion: The study concludes that the implementation of training during working hours is about creating a behavioral change and that management must create these conditions and follow up employees experiences.

    Suggestions for future research: For future research, it may be of interest to examine how exercise affects the employees physical and mental condition to measure productivity and sick leave. It may also be interesting to study additional companies that have introduced training during working hours.

  • 18.
    Ahmed, Abdikafi
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Karlsson, Rikard
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Digitaliseringens påverkan på revisionen2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and discussion of problems: The digital transformation is going at a high speed, something that generally affects society and in particularly companies. This digital development also affects accounting firms. Digital tools maintain more space in the audit work, which changes the basis of the audit process and the quality of the audit. Digitization also provides a greater efficiency in the audit process and the quality of the audit. However, digitization causes that many tasks in the audit will be affected in the long term and more resources are therefore needed in form of skills and investment to keep up with the development in audit according to this study.Purpose and the questions of research: The purpose of the study is to gain an increased knowledge of how digitization has affected the audit process and its quality. To achieve the purpose of the study, two research questions are asked concerning the audit process and its three phases, as well as how audit quality has changed thanks to digitization.Methodology and the limitations of study: The study is implemented through a qualitative method in which semi-structured interview with three respondents from established audit firms that form the basis of the study's empirical data. The limitations of study were made by through a interview to authorized auditors. Therefore, it is restricted to those professions that work in audit firms, such as accountants, tax advisers, among others.Discussion and conclusions: The result of this study highlights how the audit process has been affected by digitization especially the planning stage has been significantly affected where this step is no longer done manually but using different digital tools. furthermore the study concludes that much work has not done in both in reviewing phase and reporting. However the respondents claim that the quality of the audit has improved somewhat due to the more digitization i audit firms.

  • 19.
    Ahmed Hawez, Helin
    et al.
    Dalarna University, School of Culture and Society.
    Roos, Moa
    Dalarna University, School of Culture and Society.
    Styrelsers utmärkande egenskaper: Ur ett jämställdhetsperspektiv2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose

    The purpose with this study is to find the boarders characteristics attributes from a gender perspective. This study is about investigating and finding how different boarders operate with distribution in terms of gender, but also finding what kind of experiences the boarders have in equality.

    Methodology

    A qualitative approach has been used with semistructured interviews. The main data consists of five interviews with different respondents who have alot of experiences of board work.

    Theoretical Perspectives

    The theory part contains economic theories that are relevant based on the study’s purpose and question formulations. The theory section also includes the applicable concepts.

    Empirical Foundation

    The study’s empirical information is based on interviews. The collected data contains semistructured interviews with five board members. These five board members tell their own experience of board structure.

    Discussion

    The discussion part contains the authors thoughts about board work and equality that interlock with relevant theories and concepts.

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  • 20.
    Ahmed, Mohamed Kheyr
    Dalarna University, School of Technology and Business Studies, Economics.
    Taylor rule and monetary policy: Does the Taylor rule describe the monetary policy in Sweden?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 1993, economist JB Taylor (1993) observed that the monetary policy in the USA is described by a simple rule, which today is known as the Taylor rule. Since then, many studies were conducted to determine whether Taylor rule explains the monetary policy of central banks all over the world. This study aims to investigate whether the Taylor rule can describe monetary policy in Sweden as initially specified by Taylor (1993). Monetary policy in Sweden from 1995: Q1 to 2018: Q2 is compared to the monetary policy of the USA during the Greenspan years ( 1987: Q4 to 2006: Q1). An ordinary least squares regression method (OLS) is used to estimate the reaction function of the monetary policy of both Sweden and the USA. The results of this study show that the Taylor rule does no describe Monetary policy in Sweden. In contrast, the results show that the US monetary policy during the Greenspan years can be described by the Taylor rule.

  • 21.
    Ahmed, Sadeq Mohamed
    et al.
    Dalarna University, School of Technology and Business Studies, Economics.
    Vaziri, Kamran
    Dalarna University, School of Technology and Business Studies, Economics.
    Price elasticity of demand for cigarettes: The Case of Sweden2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to health problems and the negative externalities associated with cigarette consumption, many governments try to discourage cigarette consumption by increasing its price through taxation. However, cigarette, like the other addictive goods, is viewed as that it is not sensitive to demand rules and the market forces. This study analyses the effect of price increase on cigarette consumption. We used Swedish time series data from 1970 to 2010.

    Our results reveal that though cigarette is addictive substance its demand is sensitive to changes in the price. Estimates from this study indicate short-run price-elasticity of -0.29 and the long run price elasticity of -0.47.

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  • 22.
    Ahonen, Esa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Trnavac, Dino
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The influence of employee empowering on service interface and on employee performance in service organizations 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 23.
    Ajay, Aravind
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    MOTIVATION IMPACT ON HRM TOWARDS EMPLOYEE RETENTION - AN EXPLORATORY STUDY ON GEN Y EMPLOYEES2020Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose- The purpose of this research is to identify the influence of motivation (Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment) on HRM towards the employees’ retention of Indian Gen Y employees working in IT sector. Methodology/Design/Approach- The questionnaire was developed and managed through a google survey and sent to the target population are Gen Y employees who work in the IT sector in India through convenient sampling technique. Based on the availability, the study chooses around 103 Gen Y employees (aged 20-35 years of age) from the Indian IT field. Findings of 103 completed questionnaires were analysed through SPSS 25.0 with the help of correlation, regression and frequency tests.  Findings- Findings proved the significant and positive relationships between the Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment with employee retention of Gen Y employees in Indian IT industries.  Practical implications- As the Gen Y generation begins to grow in the work environment and baby boomers begin to retire, Gen Y will ultimately take up the positions of Generation X and baby boomers. There is a gap in generation between these generations, human resource professionals and managers will be required to know the characteristics and background of every generation. Hence this study proposes motivational practices which motivate Gen Y employees for retention in the same organization. This study will support managers to execute programs to retain the Gen Y employees in their respective organisations.  Originality/Value- This research contributes to the motivation of HRM on employee retention among IT industries in India.

  • 24.
    Akram, Muhammad
    Dalarna University, School of Technology and Business Studies, Economics.
    Do crude oil price changes affect economic growth of India, Pakistan and Bangladesh?: A multivariate time series analysis2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This paper analyzes empirically the effect of crude oil price change on the economic growth of Indian-Subcontinent (India, Pakistan and Bangladesh). We use a multivariate Vector Autoregressive analysis followed by Wald Granger causality test and Impulse Response Function (IRF). Wald Granger causality test results show that only India’s economic growth is significantly affected when crude oil price decreases. Impact of crude oil price increase is insignificantly negative for all three countries during first year. In second year, impact is negative but smaller than first year for India, negative but larger for Bangladesh and positive for Pakistan.

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  • 25.
    Al Khafaji, Ahmed
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Stenberg, Matteo
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vikten av kundens förståelse för nyckelleverantörers behov: En kvalitativ undersökning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Business markets often differ from the typical mass consumer markets. The main characteristics of business markets are fewer customers and suppliers who are responsible for the turnover. In the type of environment in which the organizations compete it is a must to concentrate on the long-term investments with the key suppliers. Today’s suppliers work closely with prioritizing, selecting and managing the customers in the market in which oligopoly rules. In these type of markets customers are working towards achieving the supplier’s satisfaction by emphasizing their adaptation-, and cooperation skills, and in this way appearing as attractive as possible for the suppliers.

    The aim

    The aim of this paper is to enhance the understanding of the type of characteristics of a customer in a business relationship that contributes to a higher satisfaction for a supplier that has a strong market position.

    Methodology

    In order to accomplish the aim, a qualitative study has been conducted. Literature and articles have been examined and an interview has been conducted in order to achieve a final conclusion.

    Conclusion

    Customers who meet the supplier’s requirements and needs will be considered to have a better adaptability and will be more likely recognized as a significant customer.

  • 26.
    Al Traboulsi, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Undersköterskors motivation inom åldringsvården2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The study focuses on assistant nurses who work with dementia accommodation and the purpose of the essay is what motivates assistant nurses to work in elderly care.Method: In order to answer the purpose, a qualitative study has been used. It gives a deeper understanding of motivation and what can lead to inefficiency. Open interview questions have been used to gather information.Grounded theory: It involves gathering information from the different respondents and analyzing it to get a result.Result: Through the empire and analysis, a result is given in this chapter. The result shows that cooperation and appreciation is the reason for motivation. While inefficiency is due to injustice due to colleagues for different reasons. Stress and use of worksheets are also ineffective for assistant nurses.

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  • 27.
    Alali, Lubna
    Dalarna University, School of Culture and Society.
    The Impact of Exchange rate on Turkish Exports: A Cointegration Analysis2022Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 28.
    Alam, Moudud
    et al.
    Dalarna University, School of Technology and Business Studies, Statistics.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Statistics.
    Nääs, Ola
    Dalarna University, School of Technology and Business Studies, Statistics.
    Har kommunala sommarjobb under gymnasieåren en positiv effekt på arbetskarriären senare i livet?2013Report (Other academic)
    Abstract [sv]

    Att erbjuda sommarjobb till ungdomar ses i många länder som ett sätt att förbättra ungdomars möjligheter att komma in och etablera sig på arbetsmarknaden. I Sverige erbjuder de flesta kommuner, delvis finansierat med statliga medel, sommarjobb till ungdomar. Den forskning som finns kring effekten av sommarjobb för ungdomar pekar dock i olika riktningar och lider ofta av metodproblem. Vi undersöker här med bättre metodologiska förutsättningar om kommunala sommarjobb för gymnasieungdomar i Falu kommun har någon positiv effekt på den postgymnasiala inkomstutvecklingen. Vi följer 2 650 ungdomar som, under första året i gymnasiet, ansökte om kommunalt sommarjobb. Vi följer dem tills de når en ålder av som mest 29 år. De kommunala sommarjobben fördelades genom ett lotteriförfarande där alla som ansökte hade lika stor chans att bli tilldelad ett sommarjobb. Vi finner ingen programeffekt för män. För kvinnor upptäcker vi en positiv effekt och då speciellt för kvinnor med låga betyg från grundskolan.

  • 29.
    Alam, Moudud
    et al.
    Dalarna University, School of Technology and Business Studies, Statistics.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Statistics.
    Nääs, Ola
    Dalarna University, School of Technology and Business Studies, Statistics.
    High-School Students´ Summer Jobs and their Ensuing Labor Market Achievement: the Long Term Effect2013Report (Other academic)
    Abstract [en]

    In part because of high and persistent youth unemployment, adolescent students’ transition from school to work is an important policy and research topic. Many countries have implemented public programs offering summer jobs or work while in high-school as measures to smooth the transition. While the immediate effect of the programs on school attendance, school grades, and disposable income is well documented, their effect on the transition to the labor market remains an open question. Observational studies have shown strong positive effects of summer jobs, but also that the estimated effect is highly vulnerable to selection bias. In this paper, some 3700 high-school students applying for summer jobs in the period 1995-2003,via a program, are followed to 30 years of age. A quarter of the applicants were randomly offered a summer job each year. Among the remaining students, 50% had a (non-program related) summer job while in high-school. We find the income, post high-school, for the offered and non-offered groups to be similar and conclude that the effect of summer jobs on the transition to the labor market is inconsequential.

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  • 30.
    Alam, Moudud
    et al.
    Dalarna University, School of Technology and Business Studies, Statistics.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Statistics.
    Nääs, Ola
    Dalarna University, School of Technology and Business Studies, Statistics.
    The effect of summer jobs on post-schooling incomes2013Report (Other academic)
    Abstract [en]

    In part because of high youth unemployment, students’ transition from school to work is an important policy and research topic. Public programs offering summer jobs or work while in high school as measures to smooth the transition is commonplace. The immediate effect of the programs on school attendance, school grades, and disposable income is well documented. However, their effect on the transition to the labor market remains unsettled, partly because of a potential selection bias in previous observational studies. In this paper, 2650 first graders of high school in Falun Council, Sweden, randomly allotted summer jobs via a program in the years of 1997-2003, are followed ten years after graduation. The program led to a substantially larger accumulation of work experience while in high school for offered (particularly weak academically performing) females, but not for offered males. Hence, the immediate program effect was heterogeneous. Females were used to estimate the causal effect of work experience while in high school on post-schooling incomes. The (statistically) significant estimate implies an elasticity of 0.4. Work experience while in high school seems to be of future benefit, but the elasticity is potentially inflated due to heterogeneous effects that we were unable to account for.

  • 31.
    Alam, Moudud
    et al.
    Dalarna University, School of Technology and Business Studies, Statistics.
    Noh, Maengseok
    Department of Statistics, Pukyong National Univeristy.
    Lee, Youngjo
    Department of Statistics, Seoul National Univeristy.
    Likelihood estimate of treatment effects under selection bias2012Report (Other academic)
    Abstract [en]

    We consider methods for estimating causal effects of treatment in the situation where the individuals in the treatment and the control group are self selected, i.e., the selection mechanism is not randomized. In this case, simple comparison of treated and control outcomes will not generally yield valid estimates of casual effects. The propensity score method is frequently used for the evaluation of treatment effect. However, this method is based onsome strong assumptions, which are not directly testable. In this paper, we present an alternative modeling approachto draw causal inference by using share random-effect model and the computational algorithm to draw likelihood based inference with such a model. With small numerical studies and a real data analysis, we show that our approach gives not only more efficient estimates but it is also less sensitive to model misspecifications, which we consider, than the existing methods.

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  • 32.
    Alhasweh, Mohamed Abdulwahab
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Farid, Babrak
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The effects of Ikea and external shopping centers on regional trade and retail growth: A comparative analysis of Ikea’s establishment in Kalmar and Karlstad2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines the effects of Ikea store establishment in Kalmar and Karlstad on the trade and retail inside the two cities, and as well on the trade and retail in the close neighboring municipalities and in further peripheral municipalities in both regions. After the establishment of Ikea store, Kalmar and Karlstad have experienced significant growth in trade and retail. The question, however, is how big this growth is in both cities? And how different locations on different distances from Ikea have been affected? What impact there was on different segments of the retail? How different business branches have been affected? How large the catchment area for the emerging new large-scale retail locations is? These questions, in addition to few others, are investigated in this paper. The thesis starts with an introduction chapter containing a background of the topic, problem description, the investigated questions, the purpose, and the outline of the paper. The next chapter includes the frame of reference which consists of literature review and theoretical framework about the external shopping centers and their impact on retail and regional trade development. It includes also information gathered from previous studies technical reports and other available sources about the subject. The third chapter includes description for the methods used to collect the primary and secondary data needed for the purpose of this study. Then the empirical framework which demonstrates the results of the conducted research followed by analysis and concluded in discussion and conclusion. Mixed methods are used as research strategy in this thesis, and the method to conduct the research is based on telephone interviews for the primary (qualitative) data, and documents and desk research for the secondary (quantitative) data. The gathered data is analyzed and designed in a way that allows the usage of comparative analysis technique to present the findings and draw conclusions. The results showed that new established Ikea retail store outside the city boundaries results with many effects on the city center and on the neighboring municipalities as well. The city center seems not to be affected negatively, but on the contrary positive effects were witnessed in both regions, these positive effects are linked to the increase inflow of customers from the external retail area which is known as spillover effect. III On the other hand, the neighboring towns and municipalities are more negatively affected especially with the trade of con-convenience goods as the consumers in these towns and municipalities start to go to the area of Ikea and the large external retail center to do their purchasing, the substitution effect is then said to be occurred. Moreover, the further far municipalities do not seem to be significantly affected by the establishment of Ikea. These effects whether positive or negative could be monitored by looking to few trade parameters such as the turnover, the sales index, and the consumers’ expenditure, these parameters can be very useful to measure the developments and changes in the trade and retail in a given place. 

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  • 33.
    Alhussein, Roulaf
    et al.
    Dalarna University, School of Culture and Society.
    Tillenius, Jennifer
    Dalarna University, School of Culture and Society.
    Till användning eller inte?: En studie om användandet av redovisningsinformation vid beslutsfattande i mikro och SMF-företag2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are countless decisions that companies and their managers face every day. For the companies to succeed and reach maximum profitability, making good decisions is essential. To do that, accounting information can have an essential role in the decision-making. There is a theoretical idea of what role accounting information should have, but the question is how well it works in practice. Is the accounting information of use in the decision-making process?

    The following made us interested in seeing how accounting is used in practice and investigate how useful accounting information is perceived in the decision-making process. Earlier studies identified that a problem in SME companies was that owners and managers do not find the accounting information useful while making decisions. Therefore, our study focuses on if factors such as education influence owners and managers use of accounting information.

    The study applied a qualitative method and was implemented by six interviews with respondents from different companies. From our empirical material, the accounting information was found to be useful in the decision-making process. However, the decision made, cannot be described as rational as theories suggest it should be. Most owners and managers try to use accounting as facts in their decision but on some occasions, the decision is based more on intuition. We could also draw the conclusion that the accounting used most was external accounting and that factors such as education can have a positive effect on the owners and managers use of accounting information.

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  • 34.
    Allard, Matilda
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jonsson, Oscar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning i åkeribranschen: Regleringar i en kontroversiell bransch2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is a subject which has got a lot of attention during recent years. Demand for businesses to take responsibility for the environment are rising as customers want more information about how companies work with environmental sustainability. It is mandatory since the year 2017 for large companies to disclose this information but for small companies it is still optional. The transport industry has a heavy impact on the environment but is still necessary in modern society, which makes it an interesting industry to study. The purpose of the essay is to examine Swedish transport companies view on sustainability disclosure and how it compares to environmental regulations. The method used in this essay is a qualitative method with four semistructured personal interviews and ten structured telephone interviews.Key findings are that the companies that take part in this essay present sustainability to their customers through reports but not in the financial statement. Sustainability disclosure is not perceived as an issue, environmental regulations such as the new Euroclasses have higher affect on the companies. The most important stakeholders for the companies are the customers, which makes customer relationship valuable.

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  • 35.
    Alm, Erik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jacobsson, Emil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Möjligheter och risker med sponsorsamarbeten: En studie om vad evenemang beaktar när de ingår sponsorsamarbeten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine which possibilities and risks an event consider when

    they are entering a sponsorship agreement. The results show that the possibilities that were

    identified as the main part in a sponsorship agreement for the events included liquid assets or

    services. A second possibility that were identified is the sponsorship activation that the

    sponsor does which can create an additional value for the event towards their participants and

    spectators. A third possibility that was identified in this study was that the brand image

    transfer from the sponsor to the event makes it possible for the event to achieve image related

    advantages. A fourth possibility, which the events are not fully maximizing, is the opportunity

    that comes with co-branding outside the context of the events. The main reason for events to

    enter sponsorship agreements is not primarily to strengthen their brand image, other

    advantages that the event seeks are seen as the main reasons for the events to enter a

    sponsorship agreement. Therefore the events are not fully maximizing the opportunities that

    brand image transfer offers.

    The risks that events recognize in a sponsorship agreement primarily consist of image-related

    risks. A risk is that an undesired brand image transfer may transfer from the sponsor to the

    event and that the events has a hard time to effect any harmful activities that the sponsor may

    do outside of the sponsorship context, which can harm the event by negative associations.

    Events acknowledge the risks in a sponsorship agreements and one of the events in this study

    says that a sponsorship agreement consists of many risks but that they need to take some risks,

    because without any sponsors the event would be very dull. Despite the risks, the events are

    entering sponsorship agreements because the possibilities outweigh the risks they are taking.

    The events in our study was chosen because they are some of the biggest and most wellknown

    events in Sweden that occur at a yearly basis, and additionally because they were

    considered to have knowledge and experiences about the possibilities and risks that comes

    with agreeing sponsorship deals. Qualitative method was the methodological choice of this

    study and we used semi-structured interviews to collect data and to learn about the

    experiences that our respondents had in the area of which possibilities and risks events are

    considering when entering a sponsorship agreement.

  • 36.
    Almeby, Ellinor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kristoffersson, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning inom modeindustrin: En kvalitativ studie om hur isomorfism påverkar utformningen av svenska modeföretags hållbarhetsrapporter2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The fashion industry is one of the industries with the greatest negative impact on the environment. Due to the fashion industry’s influence on the climate, the industry is exposed to a lot of pressure from the media and other stakeholders. This means that organizations in this industry must take greater responsibility for reducing their environmental impact and thus the sustainability report becomes a tool for organizations to communicate their social responsibility to their stakeholders. Previous research shows that there is a clear link between the design of sustainability reports and isomorphism. The purpose of this study is thus to investigate how homogeneity arises in designing sustainability reports for companies in the fashion industry. Three Swedish fashion companies' sustainability reports has been analysed with a qualitative content analysis to identify which types of isomorphism that can be linked to these. The study shows that the main reason why companies have become homogeneous in their sustainability reporting has to do with coercive isomorphism, followed by normative and mimetic isomorphism. One of the companies also has a noticeable influence on the other two companies on several points, linked to the sustainability reports

  • 37.
    Almqvist, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hammerin, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Intern kontroll: En fallstudie på Trafikverket2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Internal control is something that’s grown more important for enterprises to keep in mind. The community is increasingly affected by the IT-development which demands a bigger degree of security. Enterprises needs to make sure that their systems are up to date and secure enough to keep it safe from unauthorized to take part of sensitive information. Internal control can exist in a major part of the work. If an enterprise have a goal for no harm or serious injury at work, internal control is necessary to reach that goal.

    The purpose for this essay is to examine how five different departments of Trafikverket practices internal control. How internal control is described. How the guidance from the managements is described and how it reaches the rest of the enterprise. This will lead to a proposal of improvement of the internal control at Trafikverket.

    We focus our frame of reference on the COSO-model and its five components. The components included in the COSO-model are control environment, risk valuation, control activities, information and communication and monitoring.

    The essay is a case-study of Trafikverket. We have chosen a qualitative method and interviewed five respondents from the different departments on Trafikverket. The respondents we interviewed works with internal control in their everyday work or have a god insight in the subject. We used a semi structured interview guide with questions based on the COSO framework.

    The results from our study shows that it exist big variations between how the departments work with internal control. It emerged that there are new guidelines for how the work should be done. This makes it necessary with education to implement the new ways to work. How the departments use the COSO-model varies. Some of them have incorporated the model in their new ways to work others have never heard of it.

    The conclusion of our study shows that the COSO-model and it´s components contribute to a functioning internal control. Implementing the components is important and the most important feature to good internal control is the corporate management. Education within the enterprise is the most effective way to inform the staff about the model and to implement it.

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  • 38.
    Anbary, Atefeh
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nguyen, Linh
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Knowledge retention in Vietnam-based ManagementConsulting SMEs2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The overall aim of the thesis is to describe and understand how Vietnam-based

    management consulting SMEs retain organizational knowledge in cases of employees’ departure

    and further develop strategies for knowledge retention.

    Methodology:

    Qualitative research via semi-structured interviews in 2 Vietnam-based

    management consulting SMEs (1 medium-sized company and 1 small company) was conducted.

    Findings:

    Knowledge retention is still a rather new concept in the Vietnamese context,

    interestingly, however; some knowledge retention initiatives have been unconsciously

    implemented by Vietnam-based management consulting SMEs. Small-sized companies, which

    suffer more from resource scarcity in terms of human, finance, time, tend to be less active in

    knowledge retention than medium-size companies. More efforts have been put in retaining tacit

    knowledge by management consulting SMEs in Vietnam. Among the factors influencing

    knowledge retention, leadership is seen to be the key factor to decide the successful

    implementation of knowledge retention of Vietnam-based management consulting SMEs.

    Vietnamese culture is also found to have indirect impacts (either positive or negative) on

    knowledge retention through other factors (leadership, organizational culture, personal attitudes),

    however the effect of national culture on knowledge retention varies from firm to firm, largely

    depends on SMEs’ leadership.

    Practical implications:

    Considering the important roles of leaders in the implementation of

    knowledge retention, training on leadership skills is highly recommended. Furthermore, trainings

    on interpersonal skills and personal attitudes towards knowledge retention also need attention.

    On top of that, it is essential to build up an organizational culture that facilitates knowledge

    retention and provides appropriate organizational supports (affordable IT systems that suit

    SMEs’ needs, extrinsic together with intrinsic rewards). Last but not least, knowledge retention

    activities are recommended to be integrated into daily operations to cope with the issues related

    to time constraints faced by management consulting SMEs.

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  • 39.
    Andersson, Anton
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Löf, Jakob
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En kvalitativ studie om sportchefers förklaring till den höga omsättningen inom SHL och Hockeyallsvenskan i svensk elitishockey.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    End of signal has just passed. The team you work for has just won the championship, and you

    as sport director hailed as a hero based on your ability to build a successful team. The season

    after looks differently, you are painted as guilt and the association begins to lose patience.

    The pressure of external stakeholders grows and it ends with the association choosing to fire

    you. Another scenario is the feelings that the excessive workload will be your failure, which

    will let you resign from your service as sports director. Being a sports director in a

    performance-based world places high demands on you as an individual, both holding

    knowledge about Ice hockey, but also to handle for example economic and legal issues.

    Almost half of all sports directors have become unemployed or stopped themselves in recent

    seasons. It becomes clear that the role and the requirement image become complex. That

    reason makes it interesting to explain this problem.

    The study has been conducted by making

    qualitative interviews with the selection of sports directors in SHL and Hockeyallsvenskan in

    Swedish elite Hockey. SHL (Swedish Hockey League) is the highest league and

    Hockeyallsvenskan is the second highest league in Swedish Elite Hockey.

    The purpose of this study has been the sports leaders’ explanation for the high turnover in

    SHL and Hockeyallsvenskan in Swedish elite Hockey.

    The purpose of this study has developed two issues that will form the basis of the study:

    1. What are the factors behind the high turnover of the sports directors?

    2. Is the responsibility of the associations or the sports directors for the high turnover?

    The result of this study shows that there are combinations of different factors that are behind

    the high turnover of sports directors in Swedish Elite Hockey. One factor is the diffuse

    requirement picture from the association on what is expected of the sports director. The

    sports director’s role in the organization is not clear enough. This leads to a collision in which

    the associations have not identified the skills required in the role. Furthermore, there is a lack

    of continuity and long term relationships with the associations where confidence in the sports

    director immediately reduces in the event of non-sporting results. The result also shows that

    the impact of external factors, combined with excessive workload, leads to terminations in

    the profession. Finally, it may be noted that the role of sports director requires good

    competence in matters that are included in the role of a chief. The lack of competencies

    within the management leads to difficulties for the sports director to handle the issues that

    include tough decisions.

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  • 40.
    Andersson, Björn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hugosson, Mårten
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Maberg, Hanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företagsformens betydelse för nyföretagande: En jämförande studie mellan ekonomiska föreningar och aktiebolag2013Report (Other academic)
    Abstract [sv]

    Syftet med denna studie är att undersöka nyföretagares motivgrund för val av företagsform avseende formerna ekonomisk förening och aktiebolag. Syftet är också att söka belysa några av de skillnader i bemötande som finns gentemot företagare vilka bedriver sina verksamheter i formerna ekonomisk förening respektive aktiebolag. Bakgrunden till studien är en rådande uppfattning om att ekonomiska föreningar ibland inte bemöts och behandlas på samma sätt som andra företagsformer vid kontakt med intressenter. Många ekonomiska föreningar är verksamma inom den s.k. sociala ekonomin och då den sociala ekonomin i Sverige är en växande sektor, både vad gäller antal sysselsatta och omsättning, där den sistnämnda uppgår till ca 350 miljarder om året, är ämnet intressant att undersöka. 

    I studien genomfördes djupintervjuer med företagsrepresentanter från åtta ekonomiska föreningar samt sju aktiebolag samt ett företag med erfarenhet från bådadera. Respondenterna fick bl.a. besvara frågor med avseende på vilka motiv de haft för valet av företagsform, hur de upplevt bemötande från intressenter samt vilka för- och nackdelar de upplever sig ha fått av sitt val. 

    Från svaren framkommer att flera av de som driver ekonomiska föreningar gör detta för att de känner att det är bra alternativ om man vill driva företag tillsammans samt om man vill ha en, vad de uppfattar, mer demokratisk form för sitt företagande. Formen sågs också som ett hjälpmedel för att skapa delaktighet och ett bättre samarbete. Med formen ekonomisk förening kom även nackdelar som inte upplevdes hos aktiebolagens företrädare. De främsta nackdelar som framkom var att vissa intressenter, t.ex. banker och kreditinstitut bemöter ekonomiska föreningar med skepsis; det finns en osäkerhet kring vad formen medför och innebär. Det framkom även att viktiga intressenter och aktörer har en okunskap om ekonomiska föreningar vilket kan påverka bemötandet negativt. I vissa fall lämnar inte affärssystem och rutiner något utrymme för att hantera ekonomiska föreningar.

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  • 41.
    Andersson, Christoffer
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Årsredovisningens relevans:: Privata aktiesparares attityder2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    International research has shown that annual reports are not an obvious source of information för private investors and their investment decisions. In Sweden there is a limited amount of empirical data that shows how this is represented in the swedish stock market. Because of this there is also a lack of empirical data that shows if there is a correlation betweeen the use of and opinion on the relevance of annual reports and the individuals background within economy or business

    A survey was made to gather answers to these questions using members of Sveriges Aktiesparares Riksförbund and the local branch Falun/Borlänge. The results show that annual reports neither can be categorized as important or unimportant withing this group. The respondants in this survey seem to prefer to use more than one source of information when it comes to investment decisions. The results indicate that annual reports can be considered a relatively important part of this bigger context as one of many sources of information. In addition to this, it seems that a person that either have a relevant education or occupational experience value annual reports as more important than those without this background.

  • 42.
    Andersson, Ellinor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wessberger, Fredrika
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dataskyddsförordningens påverkan på företags marknadsföringsarbete: Nya regler för företag som hanterar personuppgifter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction

    : It has become increasingly difficult to protect personal data due to the rapidly evolving technological development. Personal data flow between countries to a large extent, which requires more coherent data protection within the European Union. In May 25th 2018, a new EU regulation will come into force. The regulation will apply in all EU member states and is called GDPR, the General Data Protection Regulation. The regulation will contribute to an increasingly rigorous handling and processing of personal data and hence strengthen the individual's integrity. How the change of law will affect business's marketing efforts is a matter that has emerged.

    Purpose:

    The purpose of this bachelor thesis is to gain knowledge of how companies adapt to the change that GDPR entails and whether changes need to be made in corporate marketing efforts due to GDPR.

    Method:

    The bachelor thesis is inductive and the empirical material is collected using qualitative interviews. A total of nine interviews have been conducted, three mail interviews and six telephone interviews. The companies that have participated in this study works with marketing and handles personal data.

    Results:

    The interviewed companies in the study do not believe that their marketing will be significantly affected. Some companies have and will change certain parts of the communication to the customer, such as changing member terms, clearing personal information, and changes in email and newsletters. In order to get GDPR compliant, most companies educate their employees and clean and enhance their registers.

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  • 43.
    Andersson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pettersson, Jon
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Samhällsansvar – utveckling mot en sundare spelmarknad2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility is a diffuse concept. The term has been successively developing for a long time but has only experienced a significant boost in just the last few decades. The internet has been a contributing factor and because of the advancement of it, has made it easier for companies (generally) to display their responsibility to society.

    The Swedish state is trying to gain control of the Swedish gambling market, as the number of so-called unregulated companies is increasing. The unregulated gambling companies are companies based abroad but also target the Swedish gambling market and the regulated gambling companies are companies that are responsible before the Swedish state. The unregulated gambling companies are not restricted by the laws and regulations that apply to the regulated gambling companies and may therefore circumvent them. This fact means that consumer protection cannot fully be guaranteed and it is therefore appropriate for gambling companies to ensure that consumers are assured of a sound market. Then both the communication of corporate social responsibility and the actions towards corporate social responsibility can play an important part.

    The purpose of this paper is to investigate how the contemporary Swedish gambling market affects the regulated and the unregulated gambling companies´ approach to corporate social responsibility and their communication of corporate social responsibility (as well as the legitimacy that follows). A quantitative survey has been conducted, sending out mails to a whole population of the regulated gambling companies and a selection of the unregulated gambling companies.

    The study showed that both the regulated and the unregulated gambling companies have a positive view of corporate social responsibility and both the regulated gambling companies as well as the unregulated gambling companies believe that the abolition of the gambling monopoly would contribute to a better gambling market.

    Corporate social responsibility plays an important role of both the regulated and the unregulated companies, but if the gambling monopoly is abolished, the general approach to corporate social responsibility will improve as unserious gambling companies disappear from the market.

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  • 44.
    Andersson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Weiderstål, Robin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varumärkesstärkande samhällsansvar: En studie om hur CSR påverkar konsumenters attityder2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate Social Responsibility (CSR) have progressed from a focus on ethics to performance and thus working as a strategic tool for differentiation and it is today well recognized for companies to use CSR with the assumption that this will generate a competitive advantage. While CSR has been proved to create added value to the brand of a company there is also demands from consumers that companies should engage in Corporate Social Responsibility. However, the lack of awareness from consumers about companies CSR-initiatives have been observed, which can be considered as problematic due to companies’ investments in CSR and if these initiatives thus are taken into consideration while evaluating companies. The purpose of the study is to explain whether and how CSR influence consumers’ attitudes towards the brand of a company and if this implies added value. To achieve the purpose a quantitative method were used and surveys were sent to students of Dalarna University and 682 respondents fulfilled the survey. The findings demonstrate a low degree of awareness, but worth noticing is that consumers with a higher degree of awareness present more favorable attitudes towards the company. These attitudes proves to generate intangible values for companies engaging in CSR and which is theoretically explained to imply brand equity. In conclusion the study reveals that CSR can be used by companies in branding purposes, still consumers’ lack of awareness about companies’ CSR-initiatives is found as a limiting factor.

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  • 45. Andersson, Mats
    et al.
    Blomberg, H
    Ingelsson, M
    Mortazavi, Reza
    Dalarna University, School of Technology and Business Studies, Economics.
    Wiklund, Eva
    Östlund, Bo
    Utvärdering av alternativa taxesystem för lokal kollektivtrafik: Införande av nolltaxa i Kristinehamn1999Report (Other academic)
  • 46.
    Andersson, Nathalie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konsumenters motiv till att följa detaljhandelsföretag på sociala medier2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to analyze why consumers follow retail companies on social media i.e. which consumer motives are the most common.

    Method: The study has conducted a deductive approach and a quantitative method for both data collection and analyzes.

    Findings: The findings show that the most frequent consumer motives for following retail companies on social media are to "find discount codes / offers", "find information about the company and its products", "find news and information about product launches" and "get inspiration from what companies posts online”. No significant differences in motives could be found between different sectors or demographic variables among consumers. The four mentioned motives above were the most common ones among the respondents regardless of gender, age or company sector.

    Suggestions for further research: proposals for further research could be to perform a qualitative study with the same purpose and research questions as this one. That could contribute to the gain of deeper information and knowledge in this area and could be a complement to the results from this study.

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  • 47.
    Andersson, Nils
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nordahl, Per
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Faktorer som påverkar den frivilliga redovisningen i länsförsäkringsbolagens årsredovisningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 48.
    Andersson, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala medier på industriella marknader: En kvalitativ studie om hur svenska industriföretag kan använda sociala medier för marknadsföring2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media have for a long time been perceived as irrelevant as a marketing tool in industrial markets. One reason is the perception that customers are not available on social media, and therefore there is no reason for industrial companies to market through these channels. The growth of the Internet has however changed this, and social media have become a crucial tool in industrial marketing. Even though the usage of social media is growing in industrial markets, it is still uncertain how industrial companies can use social media in marketing.

    The purpose of this study is to explain how industrial companies can use social media. The study is defined to how eight swedish industrial companies use social media, including users, target groups and platforms. Eight interviews have been conducted with representatives from eight industrial companies, all of which are responsible for handling the social media.

    The results from the interviews show that industrial companies can use social media for lots of purposes, and not only marketing for customers. The collected data shows a huge variation in the different kinds of users that the companies use on social media, and also a variation in areas of use, platforms and target groups. The study also indicates that the traditional marketing could have a positive impact on the response in social media. This could mean that social media can be successfully used in combination with the traditional marketing. In all of the interviews it is clear that social media will have an increased importance for industrial marketing in the future.

  • 49.
    Andersson, Terhi
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Weiberth, Sofia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företagens val mellan K2 och K3: Vilka faktorer är det som påverkar? Författare: Terhi2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background & problem: For the financial year of 2014 companies are forced to implement one of BFN’s new accounting regulations. These accounting regulations are: K1, K2, K3 and K4. We have chosen to focus on the mid-sized companies that fall within the framework of K2. These may choose to report either in accordance with K2 or in accordance with K3. The primary difference between these regulations is that K2 is rulesbased while K3 is principlesbased. A principlesbased framework is built on individual interpretations and assessments while the rulesbased framwork is covered by detailed rules. We have, because of this reason, submitted the following questions:

     What are the determinants that have influenced the choice between K2 and K3?

     What choice has Sweden’s medium-sized companies made with regards to K2 and K3?

    Purpose: To explain which determinants that affects the choice between K2 and K3.

    Method: In an attempt to try and answer the problem the authors have used a quantitative method with a deductive approach and secondary data from corporate financial annual reports have been gathered. We did hypothesis tests with the help of confidence intervals to see if the variables firm size, debt ratio, the amount of long-term debt and the industry affiliation was able to explain the choice between K2 and K3.

    Result & conclusion: The results of our study show that the factor that affects the accounting choice is industry affiliation. The outcome of the survey was not as we had expected when only one of our four hypotheses could be accepted. We think that a reason for this might be the limited sample of the study. The study has focused only on the variables of corporate annual reports. One can imagine that there are additional factors that influence companies' choices such as bonus plans.

  • 50.
    Andersson Weinez, Linnéa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Impulsköp: En studie om vilka faktorer som kan påverka när svenska kvinnor utför impulsköp2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Retail business is expected to face a major challenge in the coming years. This is because digitalization is growing rapidly, and e-commerce is increasingly competing against traditional stores. It requires innovative thinking of companies to be competitive.

    To meet the challenge, I mean that impulse purchases can be used as a competitive advantage for retail companies. This study has therefore taken its starting point in the phenomenon impulse purchases.

    The study focuses on a female perspective since women are more inclined to execute impulse purchases.

    The purpose was to contribute to increased knowledge of the factors that may be crucial when Swedish women do impulse purchases. The study's empirical gathering consisted of a group interview and three individual interviews. These interviews were based on an analysis model developed by the study's literature review.

    In summary, three factors from the study's analysis model that could be shown to be influential in impulse purchases

    . These are shopping environments, offers and companies while shopping. Even additional sale and age have been shown to be significant for impulse purchases.

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