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  • 1.
    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.

  • 2.
    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.

  • 3.
    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.

  • 4.
    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.

  • 5. 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.

  • 6.
    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.

  • 7.
    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.

  • 8.
    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
  • 9.
    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.

  • 10.
    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.

  • 11.
    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.

  • 12.
    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.

  • 13.
    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.

  • 14.
    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.

  • 15.
    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.

  • 16.
    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. 

  • 17.
    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.

  • 18.
    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.

  • 19.
    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.

  • 20.
    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.

  • 21.
    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.

  • 22.
    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.

  • 23.
    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.

  • 24.
    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.

  • 25.
    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.

  • 26. 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)
  • 27.
    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
  • 28.
    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.

  • 29.
    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.

  • 30.
    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.

  • 31.
    Andrée, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lennartsson, Lucas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisorns rekommendation till mindre företag i valet mellan K2 och K32018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: January 1st 2014 a new accounting framework was introduced, known as “K-regelverket”. The framework contains four categories, K1, K2, K3, and K4. Small companies can choose to follow either the K2 or the K3 framework. When choosing between K2 and K3, small companies often request advice from auditors.Purpose: The purpose of this study is to understand and to explain what factors that are influencing the auditor´s recommendations to small companies in their choices between K2 and K3, and to explore and describe the auditor´s role in these choices.Method: The qualitative method of semi-structured interviews has been applied with auditors from PwC, Grant Thornton and LR revision. The study has had a deductive approach.Results: The study shows that the auditor plays a decisive role in the choice between K2 and K3 for small companies. The auditor’s recommendation to small companies in the choice between K2 and K3 is influenced by several factors. The factors identified are the company’s balance sheet items, company’s size, stakeholders, line of business and phase. The company’s balance sheet items and size has the greatest impact on the auditor’s recommendation.

  • 32.
    Aniliadis, Maria Sofie
    et al.
    Dalarna University, School of Education, Health and Social Studies, Caring Science/Nursing.
    Söderberg, Isabelle
    Dalarna University, School of Education, Health and Social Studies, Caring Science/Nursing.
    Idrott, genus och sponsring – ur ett subjektivtperspektiv: Kvinnliga elitidrottares erfarenheter av genusskillnaderinom sponsring.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to explain how professional female athletes experience gender

    differences in sponsorship, and if these differences have had any effects on their performance.

    This study is based on seven interviews with Swedish women who are active on a world class

    level in their chosen sports. The theoretical frame of this study is founded on the concepts of

    gender, social role theory, homologous reproduction theory, congruity theory and social

    identity theory, which can describe why a sponsor prefers to sponsor male athletes rather than

    female athletes.

    The results show that professional female athletes experience differences in how sponsors use

    them related to marketing. Women experience that sponsors prefer male over women

    characteristics and therefore support the male athlete more, thus resulting in a gender inequity.

    Women in general find it difficult to talk about their experiences regarding sponsorship and

    they avoid questioning sponsors regarding the differences experienced.

    The conclusion, is that the

    hegemonic masculinity, related to gender theory can be recognized

    within sponsorship and as long as athlete women are afraid to speak up and express this, the

    differences will never be acknowledged.

  • 33. Ankarhem, Mattias
    et al.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Technology and Business Studies, Economics.
    Quoreshi, Shahiduzzaman
    Rudholm, Niklas
    Dalarna University, School of Technology and Business Studies, Economics.
    Do Regional Investment Grants Improve Firm Performance?: Evidence from Sweden2010In: Technology and Investment, ISSN 2150-4059, Vol. 1, no 3, p. 221-227Article in journal (Refereed)
    Abstract [en]

    The effect of Swedish regional investment grants during 1990-1999 on firm performance, in terms of returns on equity and number of employees, were studied using a propensity-score matching-method to control for sample selection. Firms that received grants did not perform better in terms of returns on equity when compared to matched firms in the control group. In most years, recipient firms also did not hire more employees. The results thus cast doubt on the use of regional investment grants as a general policy instrument to improve firm performance.

  • 34.
    Areflykt, Lucas
    et al.
    Dalarna University, School of Technology and Business Studies, Economics.
    Nilsson, Fredrik
    Dalarna University, School of Technology and Business Studies, Economics.
    Löne – och sysselsättningseffekter genererade av återinförandet av ROT-avdraget 2008: En undersökning av svenska aktiebolag med Difference-in-Difference metod2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to analyze the possible wage and employment effects generated by the reintroduction of the ROT-deduction in 2008. The reintroduction was seen as a permanent measure, and the aim was to counteract undeclared work and to stimulate and increase the building in Sweden. With this paper, we want to evaluate the wage and employment effects that the ROT-deduction contributed to in Swedish construction companies, more specifically limited companies in the ROT industry. A difference-in-difference method will be used to analyze data collected from limited companies in Sweden, aggregated to industry level. Aggregation is made for our results to be directly comparable to previous studies, and to not exclude the effect caused by new companies in the ROT-industry that may have started due to the reform. The difference-in-difference method involves that a treated group consisting of the construction industries affected by the introduction of the ROT-deduction is compared to a control group consisting of other industries before and after the reform. Our results show that the average wage per employee is not affected by the reform, while the reform has increased the average number of employees in the ROT-industry.

  • 35.
    Arpi Ekblom, Björn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Göransson, Ulla
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Standardisation of the Selling Process in Franchising: A Take on Sales Funnel Management2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper addresses the two opposing extremes of standardisation in franchising and the

    dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in

    sales and improve sales performance. A conceptual framework is developed based on both

    theory and practice in order to investigate the sales process of a specific franchise network. The

    research is conducted over a period of six weeks in form of a customised sales report

    considering the sales funnel concept and performance indicators along the sales process. The

    received quantitative data is analysed through descriptive statistics and logistic regressions in

    respect to what variations in the sales process can be discovered and what practices yield higher

    performance. The results indicate an advantage of a prioritisation guideline regarding the

    activities and choices to make as a salesperson over strict standardisation. Defining the sales

    funnel plus engaging in the process of monitoring sales in itself has proven to be a way of

    reducing uncertainty as the franchisor and franchisees alike inherently gain a greater

    understanding of the process. The extended knowledge gained from this research allowed for

    both practical as well as theoretical implications and expands the knowledge on standardisation

    of sales and the appropriateness of the sales funnel and its management for dealing with the

    dilemma between standardisation and flexibility of sales in franchising contexts.

  • 36.
    Aspling, Josefin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Glad, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    För mycket av det goda? – multiplamotivationsfaktorers påverkan på motivationsnivån: En litteraturstudie av motivationsfaktorer och deras påverkanpå individens motivation2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Motivation level is not constant but varies with organizational changes. During the90th century significant changes such as new organizations and job roles emerged.Because of this there is a need for research on motivation. The purpose of thispaper is to conduct a discussion around what the research results show on multiplemotivation factors impact on an individual's motivation. The purpose has been metthrough literature studies, which in turn has been done through the acquisition ofvarious scientific articles dealing with factors of motivation and their impact onindividuals. This material has then been critically examined and analyzed. Theanalysis of the collected material shows that there is no single answer to when andhow multiple factors of motivation are the most productive for the individual. Theessay has shown that multiple factors of motivation can reinforce each other andhave a positive impact on the individual's performance. At the same time,however, it has also been shown that multiple factors of motivation can workcounterproductive and instead worsen the individual's performance. This can inturn lead to the individual experiencing stress and a deterioration of satisfaction. Amodel has been presented in this paper, highlighting how multiple factors ofmotivation can relate to each other. The model is originated in goal-framingtheory, a theory that describes the image of a painting. In the main frame theindividual positions the main motivating factor. In the background frames isplaced less important factors. How factors in the main frame interact with thefactors in the background frames depends, according to the model, on the situationand the kind of factor that is in the main frame. In some cases there is a successfulcombination of factors, which will enhance motivation. In other situations, theremay be less successful combinations that have a negative effect on the motivationlevel. The conclusion of the essay, therefore, is that there is a need of moreresearch on motivational factors to determine how they interact with each other.

  • 37.
    Axelsson, Kajsa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Salminen, Tina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    CSR inom inköp - att välja leverantör: En kvalitativ studie om faktorer som påverkar tillverkande företags val av leverantörer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Our world faces a number of challenges today, such as climate changes and the lack of human

    rights. As a result of this, the trust towards companies and the engagement of Corporate

    Social Responsibility, CSR, have become an increasingly central department for most companies.

    This is a way for companies to contribute to a better world. By developing business

    solutions in such a way, that the needs of the current world population, are met without compromising

    the conditions for meeting future generations needs. Studies point out that manufacturing

    companies are a key source of the depletion of the world's resources.

    The purpose of this study is to identify which factors affect the choice of the companies suppliers,

    when choosing to work with CSR. The interviews were conducted with four manufacturing

    companies within the Dalarna region.

    The results revealed that CSR is primarily linked to corporate applications of certifications. It

    was found that companies are affected by internal and external factors when choosing a supplier.

    We have identified the company's

    "financial prerequisites" and "image" as two key

    factors that affect the company's choice of supplier when choosing to work with CSR.

  • 38.
    Axelsson, Sandra
    Dalarna University, School of Technology and Business Studies, Economics.
    Sysselsättningseffekter i svenska aktiebolag av införandet av RUT-avdraget: En Difference-in-Differenceanalys2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This work has been done with the purpose to evaluate the employment effects in Swedish limited liability companies from the introduction of the RUT deduction. The RUT deduction was introduced in 2007 and means that individuals can make a tax deduction for various kinds of household work. The data used in this study is annual report data for all Swedish limited liability companies during the years 2000 – 2010, aggregated to the three-digit SNI-code level for all Swedish municipalities. Based on this data the employment effects of the RUT deduction were analyzed using a Difference-in-Difference model. The result shows that the RUT deduction has led to 6930 new jobs created in Swedish limited liability companies in the RUT sector. This means that the RUT deduction has had a positive effect on employment.

  • 39.
    Axelsson, Viktor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Engman, Niklas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Aktivering av sponsorskap – ur ett föreningsperspektiv: Går föreningar i herrarnas fotbollsallsvenska utöver sponsoravtalen?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The sports in Sweden and the associations in the league Allsvenskan annually generates millions and millions in sponsorship revenues, in some cases the association capitalize even more than its sponsors. Previous research on sponsorship activation through the perspective of associations is very limited and almost absent. This study is therefore based on previous research from the sponsors perspective and is applied on the perspective of the associations.

    Based on this we have shaped the purpose of the study, which was to get an insight into whether associations in Allsvenskan goes beyond the agreement with activities that can benefit the sponsorship and if so, why. The study has been conducted with a qualitative approach and we have done telephone interviews with respondents from associations in Allsvenskan.

    The result of the study showed that there are indications that associations in Allsvenskan choose to go beyond the agreements and activate the sponsorship. But, the extent of the association´s activation is smaller compared to what extent research suggest that the sponsor should activate. The main reason why the associations choose to activate and go beyond the agreement was to create good and long relationships with their sponsors. In addition to this, we could assume an underlying reason in terms of strengthening the association's own organization and therefore offering a more attractive product on the market.

  • 40.
    Ayertey, Bliss
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Asrat, Getnet Mengesha
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Legitimation Strategies in the reporting of Negative CSR Aspects2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeholders to disclose both positive and negative aspects. Although disclosing negative aspects can pose a threat to organization’s legitimacy, a third party reporting them may cause more severe damages to the legitimacy of the organization. Therefore, organizations are motivated to legitimize their negative aspects by using legitimation strategies.

    Using the typology of Coombs and Holladay (1996), in combination with the legitimation strategies by Hahn and Lülfs (2014) as our frameworks, and the non-financial reports of the top ten German chemical companies as our illustrative cases, we investigate and interpret the choice of legitimation strategies used by organizations to report different types of negative aspects in CSR reports. Our findings show that there is a clear pattern in the use of corrective action as a legitimation strategy for all types of negative aspects. Furthermore, we identified instances, where a new type of legitimation strategy, which we called shifting blame legitimation strategy was used. We interpreted our findings using analytical reasoning and theoretical framework such as the concept of symbolic and substantive approach to interpret our findings. Based on the findings, we concluded that the dominant pattern identified falls under the substantive approach, theoretically known for helping companies retain their legitimacy.

  • 41.
    Baboš, Pavol
    et al.
    Comenius University, Bratislava, Slovakia.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Systematically uncoordinated? The Czech Republic and Slovakia in the view of varieties of capitalism2013In: Contemporary European Studies, ISSN 1802-4289, no 1, p. 71-98Article in journal (Refereed)
    Abstract [en]

    Conflict or coordination are the most frequently used words describing the industrial relations in developed economies. What is the relationship between the biggest industrial actors in the former Czechoslovakia and is there any coordination? This paper tries to answer this question focusing on the coordination in the main economic spheres in the Czech Republic and Slovakia. The research is based on the analysis of statistical data and a survey in which a group of experts completed a questionnaire stemming from the Varieties of Capitalism approach. Almost 30 experts representing employers, trade unions and the state from both countries provided insight into the amount of coordination that exists among the main economic actors. Our findings not only undermine the recent classifications of the Central Europe in the Varieties of Capitalism literature, but also show a slightly different institutional setting of the industrial relations in these two post-communist countries. The main results of our research shows that there is an emerging pattern of ‘systematic un-coordination’ among the key spheres of the national economy as defined by Varieties of Capitalism. The authors conclude this article with a discussion regarding the results and limitations of their research.

  • 42. Bai, Wensong
    et al.
    Holmström-Lind, Christine
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala University; Mid Sweden University.
    Leveraging networks, capabilities and opportunities for international success: A study on returnee entrepreneurial ventures2018In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 34, no 1, p. 51-62Article in journal (Refereed)
    Abstract [en]

    By integrating social capital theory with a capability-based view on performance, this paper aims to examine the extent to which returnee entrepreneurial ventures (REVs) gain international performance advantages from the founding entrepreneurs’ experience with international networks. Using data on 200 Chinese REVs, the paper proposes and tests a structural model with a focus on the link between individual entrepreneurs and the subsequent development of firm capabilities. The results provide evidence that it is important that the returnee entrepreneurs have an international social network for the REV to develop an international network capability, which, in turn, mediates the effects on opportunity knowledge and the international performance of the REVs. The findings highlight the concurrent effect of the role of entrepreneurs and organizational learning in internationalization, and they provide an understanding as to the importance of the returnee-specific advantages for the international performance of these firms.

  • 43.
    Bai, Wensong
    et al.
    Uppsala universitet.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala universitet; Mittuniversitetet.
    International opportunity networks2018In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 70, p. 167-179Article in journal (Refereed)
    Abstract [en]

    Opportunity seeking has become increasingly important for explaining firm internationalization, but our understanding of how opportunity is mediated within international networks is limited. This study probes the concept of network-mediated opportunities and attempts to identify what drives a firm's reception of new international opportunities. Based on the notion of opportunity in the entrepreneurship literature with the network view on internationalization, we bring together the concepts of relationships, networks, capabilities, and opportunity in a structural model, where we hypothesize that network-mediated opportunity is dependent on networking capability. This, in turn, is positively influenced by network closure and relational embeddedness. We test the model on a sample of 200 Chinese firms. The analysis partly supports the model, as we find that networking capability is a mediating factor between relational embeddedness and network-mediated opportunity, but does not mediate the relationship between network closure and network-mediated opportunity; on the other hand, we find a direct relationship between network closure and network-mediated opportunity. The paper ends with a discussion of the results and suggestions for future research.

  • 44.
    Bai, Wensong
    et al.
    Department of Business Studies, Uppsala University.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Martín Martín, Oscar
    Public University of Navarre/Uppsala University.
    Knowledge and internationalization of returnee entrepreneurial firms2017In: International Business Review, ISSN 0969-5931, E-ISSN 1873-6149, Vol. 26, no 4, p. 652-665Article in journal (Refereed)
    Abstract [en]

    This study aims to answer whether and how returnee entrepreneurs’ international experience and returnee entrepreneurial firms’ international market knowledge influence these firms’ internationalization. Anchored in a framework combining an entrepreneurial and knowledge-based view, we develop a model and four hypotheses on the relations between returnee entrepreneurs’ international experience, international market knowledge, international market commitment, and level of internationalization of the returnee entrepreneurial firm. Empirical evidence of the proposed model is derived from a recent sample of Chinese returnee SMEs in knowledge-intensive and high-technology industries. The main finding is that returnee entrepreneurs’ international experience nurtures international market knowledge of returnee entrepreneurial firms, which in turn has a positive effect on these firms’ international market commitment and level of internationalization. In terms of theory, the study extends our understanding of returnee entrepreneurial firms by uncovering the role of returnee entrepreneurs’ international experience and returnee firms’ international market knowledge during their initial and early international expansion.

  • 45.
    Barcik, Robert
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Arpi Ekblom, Björn
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Complex Development Approach: For Software-As-A-Service Start-Ups2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Our work builds on the knowledge that vast majority of Software-as-a-Service (SaaS)

    vendors are unable to survive or leave Start-Up Phase. This paper intends to find out how SaaS

    vendors can develop their venture to reduce the probability of failure. There is vast amounts of

    knowledge on entrepreneurship in SaaS Start-Up but it is locked within the field in the minds of

    said entrepreneurs. Our research is of exploratory character aiming for a practical solution by

    attempting to unlock this knowledge. To answer the question of what is causing high failure rates

    and how to stop it, we need a deeper insight in the field and we gain it by interviewing and

    collecting data from experts connected to it. As a result, we propose a new model. The Complex

    Development Approach is a tool for SaaS vendors that encompasses a holistic yet simplistic view

    for allocating resources and managing processes.

  • 46. Bask, Mikael
    et al.
    Lundgren, Jens
    Rudholm, Niklas
    Dalarna University, School of Technology and Business Studies, Economics.
    Market power in the expanding Nordic power market2011In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 43, no 9, p. 1035-1043Article in journal (Refereed)
    Abstract [en]

    We examine if the Nordic power market, Nord Pool, has been competitive or if electricity suppliers have had market power. Specifically, since the evolution from national markets to a multi-national and largely deregulated power market has taken place stepwise, we also examine how the degree of market power has evolved during this integration process. The Bresnahan-Lau method together with weekly data during 1996-2004 are used in the analysis, which shows that electricity suppliers have had small, but statistically significant, market power, but that the market power has been reduced as the Nord Pool area has expanded

  • 47.
    Basören, Berkan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Olugunna, Michael
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Influential Factors of Foreign Market Entry Modes: A case of Swedish MNCs into the Chinese Market2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Globalization has reduced the significance of geographical boundaries. Companies that successfully establish themselves in foreign markets experience many benefits. One of the key decisions in the process of foreign market entry is selecting market entry modes since selection of entry modes is a significant determiner in the success of company. Entry mode selection is influenced by external and internal factors. Therefore, company has to consider external and internal factors and choose the most appropriate entry mode which will maximize its chance to succeed in the chosen foreign market. The purpose of this thesis is to identify the factors that influence entry mode decisions of Swedish MNCs when entering the Chinese market. A research question regarding influencing factors in entry mode decisions is formulated. Root’s theory and Hollensen’s work on entry modes are presented in theoretical framework which is followed by conceptual framework where the theory and literatures used are summarized to provide clearer picture to the readers.

    This research is a qualitative one and uses case study approach. Data regarding to entry modes and influencing factors is collected from three Swedish MNCs Electrolux, Sandvik and Ericsson through interviews. Our findings show that, in order to be able to control their products and business activities, the three Swedish MNCs investigated in this study used direct export and direct investment. However, joint venture is an alternative while the MNCs are spreading their business activities in China, as the Chinese government protects local businesses. Market size and the growth potential of the market inspired companies to enter China. Internal and external factors jointly influence the selection of entry mode into China. Among them, internal factors are less effective than external factors. Factors that influenced Swedish MNCs decisions in the selection of entry modes into China are mostly related to external factors: Chinese market factors; Chinese production factors and environmental factors are most influential ones.

  • 48.
    Bauducco, Emelie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gyllensvaan, Carin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konsumenters uppfattning och kännedom om hållbar produktion och konsumtion: Teknologiska produkter och mobiltelefoner2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The connection between consumption and climate change is becoming clearer and the fact that the Earth's natural resources are being depleted can be assigned to human behavior. To solve this crisis, consumer behavior has to change, consumers need to choose more sustainable products. Overconsumption today is a major threat to sustainable development and Swedish consumers as a group are quick to consume the latest products on the market. In particular, the consumption of technology products such as mobile phones, computers and televisions has increased sharply during the past 20 years as these products are used by consumers on a daily basis. New models of mobile phones are constantly coming onto the market and are one of the technology products where consumption has increased.

    The purpose of this paper has been to examine consumers’ perception and awareness about sustainable production and consumption of technological products. Mobile phones were selected as the object of study. We choose a qualitative method with semi-structured interviews to fulfil the purpose. The interviews were conducted with ten students studying varying educational programs at Dalarna University.

    The result of the thesis showed that consumers had little awareness or understanding of sustainable production and consumption. Our respondents did have a certain amount of awareness of sustainability issues but all respondents had never previously thought about this in association with production and consumption of mobile phones. The understanding among the respondents was that production and consumption does have an effect on sustainable development.

  • 49.
    Bengtsson, Andréa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pros, Roxanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Att mäta mänskliga resurser: Ur offentliga organisationers perspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 50.
    Bergdahl, Hanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sandin, Hannah
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revision i små aktiebolag: En kvalitativ studie om varför små aktiebolag väljer att revidera sina räkenskaper trots att de inte omfattas av revisionsplikten2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Audit requirement was abolished November 1, 2010 in Sweden . This meant that about 250,000 small companies no longer had to audit their financial statements. Today it's been over five years since the decision was taken to abolish the audit requirement. Despite this some small companies choose to audit their accounting.

    Purpose The purpose of this study is to gain a deeper understanding of small companies decision to request the voluntary audit.

    Method

    We have used a qualitative approach and conducted semi-structured interviews with representatives of seven small companies. The empirical material was analyzed with a content analysis.

    Results and conclusion

    Our study shows that small companies dempand voluntary audit primarily by four reasons. These are:

     Dispersed ownership

     Assurance that the intern accounting is correct

     Rountinely of management with experience from other companies with audit requirements.

     The desire to be perceived as legitimate

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