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  • 151. Gidhagen, Mikael
    et al.
    Gebert-Persson, Sabine
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Determinants of digitally instigated insurance relationships2011In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937, Vol. 29, no 7, p. 517-534Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to develop a conceptual model for explaining insurance customers' intentions towards using the internet as a channel for communication and interaction with insurance companies by integrating Technology Acceptance Model (TAM) and trust. Design/methodology/approach – The paper seeks to conceptually develop an integrated framework for studying and measuring the perceptions of customers towards using the internet as a source of communication and interaction. The TAM model is taken as a point of departure where trust and trustworthiness, being essential in insurance relationships, have been included in the model. Trust is divided into perceived competence, perceived benevolence and perceived integrity, which in turn affect whether the customer will find the firm trustworthy or not. A second dimension that is developed in this paper is the disposition to trust, which is defined as a customer-related factor. This disposition to trust is in turn affected by the customer's internet knowledge and product knowledge. Findings – The paper contributes by developing the model for understanding and explaining factors that affect customers' attitudes and intentions towards on-line interactions. By emphasizing internet-, customer- and Ffrm-related factors, it would arguably be possible to explain factors that affect trust, and trustworthiness, as well as the customer's attitudes towards the organization and the communication and distribution channel while also integrating the customer-specific factors. Research limitations – The model developed in this paper is conceptual and needs to be tested empirically. Originality/value – The findings of this paper will serve as a basis for further research aiming at answering the research question on what factors affect customers' attitudes towards using the internet as an interface within the financial services sector. It also contributes to practices by identifying and defining factors that can affect trust in relationships as well as the choice of communication and distribution channels depending on customers' attitudes.

  • 152.
    Golkhari Baghini, Amir
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Small firms and social media Contributions: Contributions of using Facebook as a social media in promotion mix for small firms A single case study: Pizza Express2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The internet and development of internet-based application such as social media and digital technologies changed the way of marketing communication. The emergence of social media provides the opportunity for firms to communicate with their customers in a two ways and interactive communication. There is a need for companies to adapt their marketing communication strategies to the technology development. Therefore the purpose of this research is to explore the contributions of using Facebook as a social media platform in promotion mix for small firms in local market.

    In this research a single case study; Pizza Express as a Swedish small firm has been studied in 21 days. The researcher applied mixed model approach to collect data. In order to collecting quantitative data, Facebook insight has been applied and qualitative data has been collected by the author. It should be mentioned as the author is the small firm’s owner therefore all findings are valid and accurate. Also it should be considered that as this research is a single case study research so the findings cannot be generalized and applied for all cases.

    All the data has been analyzed by applying existed theories and the models to guide the research to answer research question. In this research, new communication model by Mangold and Faulds (2009) has been used to understand how Facebook can be applied in promotion mix then Murdough (2009) social media measurement process has been considered to choose the right metrics and tools for collecting data. Then Grönoors (2004) interaction and communication model helped the author to analysis the findings.

    The results of the research showed that the small firm by using Facebook as a social media platform in promotion mix can increase brand awareness and reputation, generate word-of-mouth communication, improves customer relationship by communicating with customers and resolving their problems and uncertainties. Also using Facebook provides a knowledge platform that helps the small firm to shape and design its products and services in a way to meet its customers’ satisfaction. In the other hand the results showed that using Facebook in order to have an immediate short-term transaction was not cost efficient. Also, as customers have the opportunity to express themselves, there is a risk for small firms if they generate negative word-of-mouth which jeopardizes small firms’ brand and reputation.

  • 153.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Effektivitetsförluster av skatter: De vanliga måtten är irrelevanta och leder till systematiska överskattningar2006In: Tidskrift för politisk filosofi, ISSN 1402-2710, Vol. årg. 10, no 3, p. 7-36Article in journal (Refereed)
  • 154.
    Granqvist, Roland
    Stockholms universitet.
    Ekonomiskt tänkande om sjukvården under 1990-talet2000In: Välfärd, vård och omsorg / [ed] Szebehely, M., Stockholm: Socialdepartementet , 2000, p. 265-355Chapter in book (Other academic)
  • 155.
    Granqvist, Roland
    Stockholms universitet.
    Läroböckerna och skolornas dilemma1994In: Ekonomisk Debatt, ISSN 0345-2646, no 3, p. 316-321Article in journal (Refereed)
  • 156.
    Granqvist, Roland
    Stockholms universitet.
    Om nationalekonomiska standardresonemang i välfärdsdebatten1996In: Ekonomisk Debatt, ISSN 0345-2646, no 3, p. 210-215Article in journal (Refereed)
  • 157.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    A note on the concept of excess burden2010In: Economic Analysis and Policy, ISSN 0313-5926, Vol. 40, no 1, p. 63-73Article in journal (Refereed)
  • 158.
    Grek, Åsa
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Cialani, Catia
    Dalarna University, School of Technology and Business Studies, Economics.
    Nordström, Carin
    Dalarna University, School of Technology and Business Studies, Entrepreneurship and Innovation.
    Uno studio empirico sulle piccole e medie imprese in Europa2019In: Imprenditorialità e sviluppo economico. Il ruolo delle politiche pubbliche / [ed] Alfredo Del Monte, Sara Moccia, Luca Pennacchio, Rubbettino, 2019, p. 129-135Chapter in book (Other academic)
  • 159.
    Grek, Åsa
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Growing profitable or growing from profits: A commentManuscript (preprint) (Other academic)
  • 160.
    Grek, Åsa
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dougherty, Mark
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Auxiliary variables for nonresponse adjustment in business surveysManuscript (preprint) (Other academic)
  • 161.
    Grek, Åsa
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dougherty, Mark
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Determinants of debt leverage ratios in Swedish listed companiesManuscript (preprint) (Other academic)
  • 162.
    Grenholm, William
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sponsring av Skid-VM i Falun: En studie av regionala sponsorers vilja att delta isponsornätverket Beyond Skiing2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Major sporting events are largely dependent on the revenues that come from the sponsoringcompany. To the Ski World Championships in Falun in 2015 started the organization BeyondSkiing Foundation AB, a project in the form of a sponsorship network. The project was calledBeyond Skiing and the purpose was to try to attract from regional companies, municipalitiesand organizations to sponsor the World Ski Championships. The idea of the sponsorshipnetwork was to provide a value to the members that wanted to sponsor the World Ski Cup.The purpose of this study is to explain why a heterogenous group of sponsors scattered over alarge region wants to be a part of a regional sponsorship network. The sample consisted of themembers of Beyond Skiing. Futhermore the sample only focused on members located inDalarna, but outside Falun. The reason why I chose regional sponsors without directgeographic connection to Falun was that the link between their sponsorship of the World SkiChampionships can be pre-viewed as more complex compared with the sponsors from Falun,because smaller scale sponsorship tend to concern partnerships with sponsored entities withinthe same locality.Data for the study was collected through five qualitative telephone interviews. The resultindicates that the members of Beyond Skiing had clear commercial business objectives withits sponsorship and sponsoring only through goodwill was in this case of less importance. Thestudy has shown that the sponsorship network Beyond Skiing’s design and regionaldevelopment have been two contributing reasons why the sponsors wanted to sponsor theWorld Ski Cup. The members were particularly pleased with the network meetings thatBeyond Skiing Foundation provided to the members in the Beyond Skiing.

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  • 163.
    Gustafsson, Martin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Steinland, Lars-Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lean inom Trafikverket: En utvärdering av Trafikverkets implementering av Lean2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Lean within the Swedish Transport Administration- An evaluation of The Swedish Transport Administration implementation of LeanAuthor: Martin Gustafsson & Lars-Erik SteinlandBackground: Lean is a method which aims to improve the flow within an organization to eliminate wasteful activities to achieve better and faster results with less resources. The Swedish Transport Administration is the agency responsible for planning and maintaining the Swedish infrastructure.Purpose: The purpose of this essay is to evaluate the perspective of the employees on the implementation of Lean in The Swedish Transport Administration.Method: This essay is a qualitative study with where interviews are used to examine the employee’s options and use of the tools within Lean. Internal documents from The Swedish Transport Administration were also used to complement the interviews to answer the purpose of this essay.Conclusion: The result is that The Swedish Transport Administration have implemented some of the principles that exist within the theoretical reasoning.Most of the criticism is aimed towards the complexity and the time it takes to implement Lean. This is because organisations underestimate the time that the implementation requires. The second most criticism is aimed at the unclear definitions of Lean followed by the criticism against that there occurs a gap between the goal and the application.

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  • 164. Haftor, Darek
    et al.
    Keller, Christina
    Rapp, Birger
    Stenberg, Göran
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Organisering för lyckad innovationsprocess: Samspel och integration mellan innovation och produktion2018In: Management of Innovation and Technology, no 4, p. 9-11Article in journal (Other (popular science, discussion, etc.))
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  • 165.
    Hagberg, Malin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lindvall, Lisa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Reklam i sociala medier och dess påverkan på konsumenterna: En kvalitativ studie om generation y’s attityder till reklam på sociala medier2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study alludes to create an understanding for Generation Y’s attitudes regarding

    advertisement on the four biggest social media platforms today. Generation Y includes

    individuals born between 1980 and 1999. Thanks to the advanced progress of

    technology during these individuals’ growth, the majority of them are using social media

    on a daily basis and therefore is this group of individuals the most significant customer

    segment for digital advertising in the future. To be able to answer the purpose of this

    study a qualitative method has been used. The authors made their starting point in

    theories which become the foundation to the empirical data which were collected. The

    result of the data was later analyzed back to the theories. The data was collected via

    focus groups interviews to examine and create an understanding for the individuals’

    attitudes regarding advertisement on social media.

    This study interprets that the Generation Y have a positive attitude regarding

    advertisement from companies themselves have selected to follow on social media. The

    individuals also interpret to be more accessible to advertisement aimed for them

    personally. In which extent the individuals are accessible to the advertisement is also

    connected to which social media platform the advertisement is coming from. The result

    of this study can give marketers today, and in the future, an insight on how the most

    significant customer segment attitudes are regarding advertisement on social media. This

    study makes it possible for marketing innovations for companies looking for new ways

    to strengthen their brand and influence consumers’ intention of buying in a positive

    direction

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  • 166.
    Hagberg, Susanne
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Krig, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bakomliggande faktorer som kan förklara mängden av miljöredovisning i svenska och finska börsnoterade bolag 2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I en globaliserad och ständigt växande värld har miljöredovisning fått en mer och mer betydande ställning. I dagsläget finns det inga tvingande regelverk som företagen måste följa. Ändå satsar de resurser på miljöredovisning men i olika omfattning. Syftet med vår uppsats var att titta på vilka faktorer som kan förklara variationer i mängden frivillig miljöinformation i svenska och finska stora börsnoterade bolag noterade på NASDAQ OMX Nordic. En kvantitativ studie genomfördes ur ett positivistiskt synsätt med en deduktiv ansats. Sekundära data hämtades ur 79 företags årsredovisningar och användes i en multipel regressionsanalys för att se om variabler som företagens Storlek, Branschtillhörighet, Land och Tid påverkade mängden miljöredovisning. Detta genomfördes med hjälp av hypotesprövande statistik.

    Resultatet visade att samtliga fyra variabler hade en inverkan på mängden miljöinformation och att denna inverkan var signifikant. Genomförd analys visade att Tid var den variabel som hade den största inverkan på mängden miljöredovisning. Däremot kan vi inte säga att detta är det slutgiltiga svaret då flera signifikanta variabler samverkar.

  • 167.
    Haglund, Hampus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Söderholm, David
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Allsvenska huvudsponsorers sponsring: En studie om mål, aktivering och koppling till kostnadsstorlek2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sponsorship in Sweden is a billion crown industry and sports gets the biggest part of that sum. The highest soccer league in Sweden, Allsvenskan, has clubs that rely heavily on sponsorship money to make the business run. Each club has sponsors in different categories depending on much they invest. This study will focus on the main sponsors in each club that pay the clubs the largest amount.

    Our purpose is to increase the understanding about which objectives with sponsorship that are most established among main sponsors to clubs in Allsvenskan. Also to examine if they activate their sponsorship and if the size of the investment affect the sponsorship objective. To do this we identified the most common objectives with sponsorship from literature and let main sponsors of clubs in Allsvenskan respond to how important each of these objectives were to their sponsorship. We also included questions regarding activation and size of investment.

    This study shows which objectives with sponsorship that are most established to main sponsors of clubs in Allsvenskan. Objectives of more external character regarding exposure seemed more important than other objectives. The objective of Brand awareness scored the highest result. The study also underlines the notion that swedish sponsors are bad at activating their sponsorship, some of the participating sponsors didn’t activate their sponsorship at all. Because most participants did not answer the question about how much they invest in the club the study to some degree fail to categorise objectives with sponsorship in regards to how big the investment is.

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  • 168.
    Hagström, Jakob
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Israelsson, Theres
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En studie om revision och penningtvätt: Pengar gör ingen lycklig, men jag gråter hellre i en Rolls Royce än i en folkvagn" – Françoise Sagan2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Objective: The aim of this study is to provide a deeper understanding of the Audit industry reporting of suspicious transactions regarding money laundering.

    Background: In 2009, the law on measures against money laundering and terrorist financing became affective. All financial companies have an obligation to try to prevent money laundering by following specific rules, recommendations and directions. Because money laundering is a global growing problem that jeopardizes the efficiency and safety of the financial system and hurt economic development, global efforts to combat money laundering is an important factor. Therefore, it is important to have good compliance policies and internal procedures in the audit industry to try to counter money laundering.

    Method: To conduct the study, we have used a qualitative method by conducting semi-structured telephone interviews with three auditors and a counsel. We have compared the empirical data to the theoretical frame of reference to see how auditing agencies relate to the rules and recommendations regarding suspicion of money laundering.

    Results: The weight of combating of money laundering within the audit industry is not to retroactively with an existing customer detecting money laundering. Instead to detect suspected irregularities already in the adoption of a new customer through hard practices and policies that make the auditing firm opt out of any potential customer. This has resulted in an assumption that there is hidden statistics with suspicious transactions never reported.

  • 169.
    Hallenberg, Josefin
    et al.
    Dalarna University, School of Technology and Business Studies, Industrial Engineering and Management.
    Bergström, Jonas
    Dalarna University, School of Technology and Business Studies, Industrial Engineering and Management.
    Konceptet mobilitet som tjänst: Viktiga kompetenser och möjliga utmaningar vid vidareutvecklingen av MaaS i Sverige.2016Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Transport and travel is necessary for our society to function. Today, the privately owned car stands for more than half of all personal trips in Sweden. In the last couple of years researchers have highlighted the idea that personal transport is facing a paradigm shift, which means a reduction in the use and dependent of the privately owned car and an increased focus on individuals buying their Mobility as a Service (MaaS). MaaS is described as an integrated mix of different mobility services which are arranged in the form of customized mobility packages to the customer. These mobility packages can be compared to a mobile phone subscription, which includes various mobility services, such as train, bus, subway, taxi, carpool, etc. in various amounts depending on the individual's changing needs. The individual can take care of their own travel planning, booking and payment via an app in their smartphone. What distinguish MaaS from other mobility services is that the customer can travel from door-to-door instead of a predefine station to another.

    There have been various Maas projects around the world in order to increase understanding of the concept of MaaS, there is still a lot of unanswered questions and researchers would like to see more studies in the field, in order to find factors that are important and vital to the concept MaaS.

    The aim of the thesis is to: Discuss some competences that may be significant for the further development of the concept Maas in Sweden and discuss potential challenges that may arise at further development of the concept MaaS in Sweden.

    This study is based on previous research and experiences and thoughts on the concept MaaS from various stakeholders with knowledge and experience of the concept.

    This study has an abductive approach. Primary data were obtained through qualitative semistructured interviews with eight people who have knowledge and experience of the Maas.

    The main conclusions in this study is that the competences that are most important in the development of MaaS is collaborative skills and competences required to create an attractive mobility package based on customer needs.

    One challenge identified in this study is the challenge of creating individualized mobility package in which different types of mobility services are integrated. Another challenge can arise when public and private organizations collaborate and when new organizations enter the transport network and try to cooperate with the established organizations

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  • 170.
    Hallström, Viktor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Månsson, Oskar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konkurrensen inom banksektorn: - en kvalitativ studie om bankkunders upplevelser av ett bankbyte2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Despite that the Swedish banking sector consists of many different actors, which provides more options for consumers in their choice of bank, the four major banks, Nordea, Swedbank, Handelsbanken and SEB, have a superior position in the banking sector. Although previous research shows that consumers lose confidence in the four major banks, there is still low consumer mobility in the banking sector. A change of bank is often described as a complicated process that takes a lot of time, which discourages consumers from implementing the change.

    This is a qualitative study of how bank customers experienced the change of bank. The purpose of this study is to gain a further understanding of how bank customers experience a bank change and what switching costs they experienced. The study is conducted with a deductive approach where previous research forms the basis for the interview questions used to collect data. A compilation of three well-known and widely used references about switching costs has formed the basis for the interviews questions. Ten semi-structured interviews were conducted with respondents who have changed banks in the past year.

    After the interviews have been presented, these are analyzed and the results of the study show that the respondents have experienced the change of bank as smoothly. The study concludes with a discussion about how customer mobility in the Swedish banking sector may increase.

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  • 171.
    Halvarsson, Ida
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Statlig ersättning för biotopskyddsområden: En studie som undersöker hur den statliga ersättningen för ett biotopskyddsområde motsvarar en fortsatt drift av skogsbruket.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is intended to investigate how a biotope protection area affects the yield of a private forest owner. The formation of a biotope protection area is seen as an engagement of the private property right where the forest owner gets his land redeemed and in exchange a compensation is paid by the state per hectare of forest land included in the biotope protection. In order to find out how the forest owner is affected by the formation of biotope protection areas, the study has been based on existing data. This is in the form of statistics from the Swedish Forest Agency, where newly formed biotope protection areas and the compensation for these are presented. Furthermore, in order to strengthen the quality of the variables in the study and to gain an overall understanding of how the compensation is in relation to the continued operation of the forest, five interviews have been made with people from organizations in the Swedish forestry industry. Since the study used a quantitative and a qualitative method, the methodological approach is considered to be similar to mixed methods.    The result showed that the state compensation for biotope protection areas stood at more than 85 years compared to the return that the continued operation of the forest would on average provide. In the case of mediocre quality, arrest and a market situation with normal to high wood prices, the remuneration according to most of the interviewees is reasonable. The interviews also showed that the problem was not the level of compensation. Some of the interviewees suggested that forest owners with good arrest, proximity to roads and high quality at their turn were not as favored by the compensation. It was thus these factors that the interviewees considered most affected the yield from the forest.    The discussion about the results, answers and opinions gathered through statistics and interviews showed that it was the lack of money that was the main monetary problem regarding the compensation. The state does not allocate enough money for the grounds that they want to protect, therefore the forest owner usually does not receive the money directly, but has to wait in the formation of biotope protection areas. Furthermore, the engagement affects the forest owner a lot in terms that cannot be measured in SEK, it's here that the ownership and the intrusion into it becomes central. Family inheritance is redeemed and one of the organizations interviewed believes that the state is trying to bargain with the landowner. Some times even scare the land owner with the threat of trial if they do not accept a bid.   

      In summary, the study's results show that the forest owner in the shorter term is not adversely affected, from a yield perspective, since the compensation is representative of the return that a generation would get in return of the forest. However, the compensation for the biotope protection area, according to current rules, refers to an all-time transfer, the yield that later generations would have received from the forest is then lost. Engagement also affects the forest owner's private ownership, which probably cannot be valued in terms of money.

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  • 172.
    Hank, Nadine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wänn, Anna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Importance of Work-Life Balance Opportunities and Support from the Perspective of Nursing Stu-dents in Dalarna, Sweden2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a shortage of nurses leading to challenges in recruitment in Sweden and many other countries. Especially for less populated regions recruitment can be chal-lenging. Nurses often face difficulties with work-life balance (WLB). This study aims to identify the importance of WLB opportunities and support that make a work-place attractive from the perspective of nursing students studying in Dalarna. A questionnaire was distributed via email to 525 students enrolled in the nursing bach-elor program at Dalarna University. They were asked to rate the importance of 15 sub questions regarding WLB opportunities and support. These sub questions were asked in order to analyze the importance of 15 components regarding WLB oppor-tunities and support. 196 students (37 percent) answered the questionnaire. Three WLB components, working from home, childcare and rooms for breastfeeding, were found to be not important to nursing students studying in Dalarna. This was reason-able due to the profession of nursing and the WLB support provided by the Swedish government. Cultural factors, such as the organization being positive towards using WLB opportunities and support, were more important than structural factors, such as the possibility to work part-time. Moreover, to have a manager that is supportive towards using WLB opportunities and support was found to be the most important factor and having workplace practical support such as childcare was found least im-portant. Furthermore, contrary to the expected results, no statistical significance was found on the influence on the importance of all combined relevant WLB opportuni-ties and support by the sociodemographic variables; gender, semester of studies, age, having children, months of work experience and work experience in the healthcare sector. However, nine individual components were found to be influ-enced by one or more sociodemographic variables. Therefore, some recommenda-tions on how to target specific groups of individuals were made. However, the con-clusion of the study is that, regardless of the sociodemographic variables and gov-ernmental support, organizations should offer new nurses opportunities and support to gain a balance between work and life, especially in terms of cultural factors.

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  • 173.
    Hankvist, Alexander
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Karlsson, Olof
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala medier – en förtroendeingivande marknadsföringskanal?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate leaders consider social media as an important marketing channel in order to

    reach out with their message to their target group. Compared to traditional media such

    as radio, television and newspapers, almost anyone can publish anything on social

    media without being required to verify the reliability of the content. Consumer and

    receiver of the message have therefore trouble in verifying what kind of information

    is trustworthy or not on social media.

    The purpose with this study is to understand how active users of social media

    perceive the level of trustworthiness of the marketing channel viewed from a

    consumer’s perspective.

    The study is based out of Hast (2006) reasoning that indicates trustworthiness arise

    once two parties are willing to cooperate. The respondents of this study did not have a

    positive attitude towards the activity of sharing companies messages on social media,

    which can correlate with cooperating. With that being said, the respondents

    considered the information from the marketing channel social media as very low on

    trustworthiness. Further on sensed the respondents a feeling of being targeted and

    supervised by the parties with a marketing purpose since they have received

    marketing offers tailored out of their activities on social media. This will affect the

    message in being perceived as low on trustworthiness since it violates the integrity of

    the consumer. Although, messages from companies can be perceived as trustworthy if

    the message have a personal impact.

    The researchers of this qualitative study conducted several interviews with two focus

    groups among respondents who were active social media users and were also students

    at Dalarna University. This approach generated information regarding the perceived

    trustworthiness of social media as a marketing channel out of a consumer perspective.

  • 174.
    Hanspers, Caroline
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Akselsson, Louise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Negativa aspekter i hållbarhetsredovisningar: En studie om i vilken utsträckning negativa aspekter tasupp i hållbarhetsredovisningar hos de 500 största företageni Sverige2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to interpret the content of sustainability reports to see if they do what

    they are meant to do which is to provide a balanced picture of the companies' sustainable

    work considering both their positive and negative aspects. Earlier research believes that

    sustainability reporting can be used as a tool for marketing their business, as companies

    tend to provide only information about their positive aspects, which means that it does

    not provide a balanced picture of the company's sustainable work.

    The purpose is to describe the extent to which negative aspects are included in

    sustainability reports, as well as which factors that can explain it.

    The method used in this study is content analysis of secondary data in the form of

    sustainability reports issued by companies in Sweden. It is the latest published report that

    is available that has been interpreted.

    The conclusions in this study was that all the companies that issue a sustainability report

    write about both their positive and negative aspects, however, the negative aspects are

    written to a much lesser extent than the positive aspects are written about. There was no

    connection between the various factors and the proportion of negative aspects that were

    expressed.

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  • 175.
    Hansson, Magnus
    et al.
    Örebro Univeristet.
    Wigblad, Rune
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rydell, Alexis
    Dalarna University, School of Technology and Business Studies, Occupational science.
    Plant closures, temporary workers and a management controlled setting: further evidence on the closedown effect2012Conference paper (Refereed)
  • 176.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Benen slås undan på snabbt växande basnäring2014In: Dalarnas Tidningar, ISSN 1103-9256, Vol. 7:e september, p. 1Article in journal (Other (popular science, discussion, etc.))
  • 177.
    Hartwig, Fredrik
    Företagsekonomiska institutionen, Uppsala universitet.
    Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice2012Doctoral thesis, comprehensive summary (Other academic)
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  • 178.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’2012In: The Finnish Journal of Business Economics, ISSN 0024-3469, E-ISSN 2242-4296, Vol. 63, no 3-4, p. 30-60Article in journal (Refereed)
    Abstract [en]

    In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

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  • 179.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Redovisningsteorins grunder2018 (ed. 1)Book (Other academic)
    Abstract [sv]

    Redovisning uppfattas av många som en statisk teknik som syftar till att registrera olika affärshändelser. I praktiken handlar emellertid redovisning – såväl redovisningsregler som företagens tillämpning av dessa regler – om bedömningar och avvägningar. Det finns med ­andra ord flera tänkbara svar på frågan hur redovisningen bör ­utformas. Givet att flera tänkbara redovisningslösningar är möjliga kan man fråga sig vilken eller vilka av dessa lösningar som är att ­föredra. Svaret på den frågan är inte givet.I Redovisningsteorins grunder tar vi hjälp av teori och forskning för att diskutera kring hur redovisningen bör utformas. Utöver ”bör-frågan” diskuteras också hur ­redovisningen är utformad och vad som kan förklara denna utformning. Vilka ­redovisningsval gör till exempel de noterade företagen i ­praktiken och hur kan dessa redovisningsval förklaras?

  • 180.
    Hartwig, Fredrik
    Uppsala universitet.
    Swedbank är ett skräckexempel: Swedbank is a terrible example2010In: Dagens industri, ISSN 0346-640XArticle in journal (Other (popular science, discussion, etc.))
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    Swedbank är ett skräckexempel
  • 181.
    Hartwig, Fredrik
    Uppsala universitet.
    The use of capital budgeting and cost of capital estimation methods in Swedish listed companies2012In: Journal of Applied Business Research, E-ISSN 2157-8834, Vol. 28, no 6, p. 1451-1476Article in journal (Refereed)
    Abstract [en]

    In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

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  • 182.
    Hartwig, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle, Företagsekonomi.
    Fagerström, Arne
    Högskolan i Gävle, Företagsekonomi.
    Kågström, Jonas
    Högskolan i Gävle, Företagsekonomi.
    Redovisning av externaliteter - några reflektioner2018In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic)
    Abstract [sv]

    I takt med att företagens effekter på det omgivande samhället uppmärksammas ställs också högre krav på att redovisningen breddas. Med ett bredare hållbarhetsperspektiv kan värdet av de externa effekter som företagets verksamhet ger upphov till synliggöras i redovisningen. I den här artikeln ges ett tentativt förslag på hur det till den traditionella balans- och resultaträkningen går att addera värdet av företagets externa miljöeffekter och sociala effekter.

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  • 183.
    Hedlund, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygren, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ekologiska kläder: En studie om varför konsumtionen av ekologiska kläder haft en svag ökning sett utifrån konsumenternas perspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to explain the low consumption of eco-clothes, seen from a consumer perspective.

    A quantitative methodology has been used to collect data by surveys to examine a statistic link between consumers. To create a more profound research the data has been analysed by both a quantitative methodology and a qualitative methodology. The theories in this study have been used as a base to better understand consumer buying behaviour and the importance of brands. The empirical foundation consists of material that was collected by the surveys which was relevant to this study. To increase the trustworthiness in this study the theories has been applied at the empirical foundation in the analysis and the discussion.

    This study showed that female consumers, aged 20-35, have low knowledge of the conventional clothes´ impact on the environment and the individuals. Consumer´s personal needs are higher valued than social responsibility. The highest priorities in the purchase of clothing are price, design and quality. The range of organic clothing are not sufficient and the organic clothes that are available in the market have no brand image and are often associated with the basics.

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  • 184.
    Heikki, Pär
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Robstad, André
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    CSR bland svenska ideella elitidrottsföreningar: En studie om svenska ideella elitidrottsföreningars arbete med CSR2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Swedish professional sport clubs are all non-profit organisations, which means that they

    are already socially beneficial because they contribute to integration, democratic education,

    social capital, personal development and improved public health. In addition to these social

    values sport contributes to socio-economic effects in the form of fewer crimes, lower alcohol

    consumption and a healthier population, which leads to lower costs for society. The paradox

    is that non-profit elite sports clubs have begun working with corporate social responsibility

    (CSR), like companies, despite their socially beneficial basis. This means that the clubs

    perform a duplication of work in terms of social responsibility and are using resources on

    work they are already doing. The purpose of this study is to identify how widespread CSR is

    among the Swedish elite non-profit sport clubs and why they work with the concept of CSR,

    despite their socially beneficial basis. To answer the purpose of the study, we have used

    previous research and the institutional theory. From the institutional theory, the three forces of

    isomorphism have been used to create the theoretical model of this study. The methods used

    for data collection is a document study and semi-structured telephone interviews. The

    document study was conducted on the 30 elite clubs that is a part of Fotbollsallsvenskan and

    Svenska hockeyligan, which is the study’s sample. To identify why elite sport clubs work

    with CSR, we performed semi-structured telephone interviews and some complementary email

    interviews with the people who are best suited to answer questions about CSR on behalf

    of the clubs. The results of the study showed that CSR is widespread because all the clubs

    except two are working with the concept which gives an average of 4.3 CSR activities per

    club. The force that affects most elite sports clubs to work with CSR is the coercive

    isomorphism, 14 out of 15 clubs felt this force. This means that the clubs are forced to work

    with CSR because their stakeholders requires it, either through formal or informal

    requirements and mainly from sponsors or partners.

  • 185.
    Hellgren, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sinander, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    One rapidly growing market of Sweden: organic food: A qualitative study portraying some consumers’ decision to purchase organic food2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years there has been a significantly rising trend amongst consumers for health and environmental issues, which has resulted in greater attention for and sales of organic food. Organic food production strives to use natural resources, such as land, energy and water in a sustainable way and the products does not contain artificial fertilizers or chemical pesticides. However, organic food products are also often more expensive and less available in comparison to conventional food products. Despite this, interest for and sales of organic food products have increased around the globe, and in Sweden particularly, the increase in sales has grown largely from an international perspective.

    This thesis is of qualitative character and is focused on studying some consumers from the Swedish market of organic food. The purpose of this thesis is to contribute with a better understanding on the buying decision process regarding organic food purchase. To achieve this, the authors have studied some consumers that purchase organic food and have searched for patterns that could be identified in the decision process. The consumer buying decision process model has been used for portrayal of the chosen consumers’ decision to purchase organic food products. Interviews with six Swedish consumers were conducted, whereas each respondent continuously purchase organic food products.

    Results show that the purchase of organic food products begins with discovering an unsatisfied need state, which the consumers of this study desired to change with the purchase of organic food products. This study show how six consumers reason when passing through the stages of the buying decision process, in order to satisfy their desired need state. The authors found that the respondents feel satisfied with purchasing organic food products, which lead them in to continuously buying these products. Altogether, the findings contribute with knowledge that can come to be helpful when wanting to understand more about the consumer decision to purchase organic food.

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  • 186.
    Hellström, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lundström, Emmelie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Har avskaffandet av revisionsplikten påverkat kreditbedömningsprocessen?: - kreditgivares perspektiv på mindre orter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose with this study was to describe and explain how the abolishment of the audit obligation had affected the credit assessment in small and medium sized societies in Sweden. Additionally, we identified which factors creditors take into consideration when assessing credit. The approach in this essay is a qualitative study with six semi-structured interviews. We interviewed four business advisors, one office manager and one former office manager of four Swedish banks in Dalarna. We conclude that the abolishment of the audit obligation does not appear to have affected the creditors credit assessment to any significant extent. One of the reasons for this is the fact that an auditor is not the most important factor in a credit assessment. We have identified that there were other factors the creditors based their credit assessment on and considered to be more important, such as cashflow and relationships. We also identified two factors that can affect the credit assessment, enthusiasm of the owner of an enterprise, and the creditors status within the bank, which had not been clearly studied in the previous literature. Additionally, we have seen that the auditors’ renown is of value to the creditors in small and medium-sized societies. This is because the local knowledge entailed that creditors have knowledge of the auditors, which indicated that the authorization is not what determines whether the auditor was competent or not.

  • 187.
    Hellström, Jonas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Kristoffer
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Benjamin Graham Meets Joseph Piotroski: Deep Value Investing in Europe2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

  • 188.
    Hellzén, Madeleine
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mellanchefens mellanland: Hur mellanchefer upplevt delaktighet vid organisations-förändringar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att lyckas med organisationsförändringar är komplext. Det är färre än 40% av alla organisationsförändringar som lyckas. Det är så klart ett stort problem om ledningen en gång har kommit fram till att en organisationsförändring är nödvändig och önskade förbättringar uteblir.

    Syftet med studien är att beskriva hur mellanchefer upplevt delaktighet och vilka konsekvenser det kan ha för organisationsförändringar. Metoden har bestått av en fallstudie med utförd empirisk studie där kvalitativa intervjuer är genomförda.

    Resultaten av det insamlade materialet visar att mellanchefers upplevelse av delaktighet uteblir när förändringsstrategi E praktiseras. Med förändringsstrategi E upplever mellanchefer att de blir tvingade till att verkställa beslut, vilket gör att det uppstår ett motstånd till förändringarna. Mellancheferna får oklara mål för förändringar och de upplever att de saknar förståelse för de aktiviteter som de förväntas genomföra. Det blir därför svårt för mellancheferna att genomföra de beslut som ledningen förväntar att mellancheferna verkställer i verksamheten. Förståelse samt att det råder enighet är nödvändigt för att mellancheferna ska känna drivkraft och kunna driva förändringsprocessen vidare i verksamheten. Mellancheferna upplevde inte att de var delaktiga, och på grund av avsaknad av upplevd delaktighet samt snabba beslut som skulle verkställas, möjliggjordes inte förankring hos mellanchefer. Den delaktighet som mellancheferna hade var att de befann sig i förändringsprocessen genom att verkställa beslut. Mellanchefen menar på att för att uppleva delaktighet behövs dialog med kollegor och överordnad chef.

    Ett annat resultat som studien kommit fram till är att det finns ett samband i mellanchefers frånvaro av upplevd delaktighet och problem med att implementera de aktiviteter förändringsprocesen krävde i verksamheten.

    Den viktigaste slutsatsen denna studie kommit fram till är att innebörden av begreppet upplevd delaktighet för en mellanchef i studerad organisation innebär att verka i olika forum där dialog med ett öppet sinne och samtal förs mellan chefskollegor och överordnad chef. Detta för att dels uppleva att mellancheferna kännser sig sedda och hörda samt att de kan få en samsyn eller enighet om varför förändringen ska genomföras. Detta kommer att skapa upplevelse av delaktighet hos mellanchefer. Den delaktighet som mellanchefer i studerad myndighet har idag är en faktisk delaktighet.

    Delaktighet för mellanchefer innebär inte nödvändigtvis möjlighet att påverka sin arbetssituation eller ha ett inflytande över förändringen utan snarare att i olika forum diskutera, samtala och föra dialog genom att öppet diskutera och klargöra meningen med den förändring som ska drivas. Den delaktighet som mellanchefer har idag är en faktisk delaktighet i form av att befinna sig i förändringsprocesser där de verkställer beslut snarare än att de upplever sig varit delaktiga i förändringsprocesserna.

    Delaktighet för mellanchefer i studerad myndighet innebär att i olika forum diskutera och samtala, föra dialog mellan sig, för att bli sedda och hörda samt kunna klargöra meningen med den förändring som ska drivas.

  • 189.
    Hendén, Stefan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dahlgren, Andreas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Marketing Automation – en studie om ett modernt marknadsföringsverktyg i en svensk kontext2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Parallel to the evolution of digital media in recent years, the buyer’s journey has changed. B2B-customers today let suppliers in at the end of the process rather than from the beginning. Marketing Automation addresses that problem and has emerged as a bridge between the sales and marketing processes as it support efficient and au-tomated lead development.

    The purpose of this study is to examine how marketing automation affects the sales and marketing processes. What conditions are needed for an implementation? Will it increase profitability?

    We have therefore chosen to describe Marketing Automation, and in particular con-sider whether the introduction of marketing automation means that sales and market-ing organizations merges into one organizational unit? In the study, we have identi-fied and described the modern buyer’s journey and what sometimes is called the rev-enue department.

    We have found that Marketing Automation is relatively unexplored in a Swedish con-text. To explore if the theory, which is largely based on international literature and research, can be transferred to a Swedish context, we have chosen to conduct a quali-tative study and case study of suppliers of products and services in the area as well as companies, representing a knowledge based offering, which has implemented solu-tions for marketing automation.

    In our analysis, there is a general consensus between suppliers and customers of the conditions for implementation, but we can also see how the results diverge, not least regarding aspects such as increase of revenue, ROI and collaboration between sales and marketing organizations.

    Our conclusion shows that marketing automation can lead to fulfillment of the core values of the company but has not been proven to lead to increased profitability au-tomatically. We see profitability and ROI as potential areas of further exploration.

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  • 190.
    Henriksson, Sandra
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sand, Anton
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: Reglerad men ändå oreglerad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Sustainability Reports have grown over the years, and it has now become statutory for companies that meet the limit values according to Chapter 6 of the Annual Accounts Act (1995: 1554). Comparability and transparency are the reason for this change of law. Due to the introduction of the new act, interest was raised to us if there has been any change in the sustainability report over the years and if the information is comparable.

    Purpose: The purpose of this study is to investigate sustainability reports for companies in the same industry to see if there has been a change. The aim is also to compare and explain patterns within companies and between each other over the years.

    Method: The study uses a qualitative research method. The data collection was done through a self-made template that was created based on the purpose of the study based on Chapter 6. 12 § Annual Accounts Act (1995: 1554), and describes our interpretation of what a sustainability report should contain. The empirical data is based of the information companies described in the topics included in the template. The analysis was conducted according to a thematic analysis in which we compiled the empirical data and then divided it into similarities, differences, and changes. This was then used in the analysis to deal with theories, frameworks and previous research.

    Conclusion: The findings of the study shows that companies sustainability reports change over the years and makes it difficult to compare comparability within the same company as information and calculations change. However, the change makes all companies become more like each other as they follow the same framework and have signed under the UN Global Compact. But since companies tend to write different things over the years, there are room for professional assessment. Companies can choose what to do, as well as highlight what they consider important.

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  • 191. Hilmersson, M.
    et al.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Knowledge acquisition strategy, speed of capability development and speed of SME internationalisation2020In: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870Article in journal (Refereed)
  • 192.
    Hilmersson, Mikael
    et al.
    University of Gothenburg, School of Business, Economics & Law, Gothenburg.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lundberg, Heléne
    Mid Sweden University, Department of Business, Economics & Law, Business Administration, Sundsvall.
    Papaioannou, Stylianos
    Mid Sweden University, Departmentt of Business, Economics & Law, Business Administration, Sundsvall.
    Time, temporality, and internationalization: the relationships among point in time, time to, and speed of international expansion2017In: Journal of International Marketing, ISSN 1069-031X, E-ISSN 1547-7215, Vol. 25, no 1, p. 22-45Article in journal (Refereed)
    Abstract [en]

    Speed of internationalization is a multidimensional concept with performance consequences, but little is known about the interrelatedness between different time-related concepts. The authors address this deficiency by developing three hypotheses, which are confronted with a dataset collected on-site at 203 SMEs. The analysis reveals that (i) the longer the time to internationalization, the lower the speed of international expansion, (ii) the earlier the point in time of start of internationalization, the lower the speed of international expansion, and (iii) there is an antagonistic interaction effect revealing that the negative effect on the speed of international expansion caused by a longer time to internationalization is moderated by the point in time of internationalization start. The study contributes to theory by examining the interrelatedness between temporal concepts in the internationalization literature and by showing how the underlying mechanisms influencing internationalization speed changes over time. For managers, insights into the importance of time and temporality for successful international expansion are provided.

  • 193.
    Hofgren, Jonas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiklund, Mia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varumärkesillojalitet inom EMV livsmedel: En kvantitativ studie om konsumentattityders bidrag till varumärkesillojalitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The purpose of this paper is to discuss how consumer attitudes contribute to disloyalty

    for a brand.

    Method:

    This study is based on a deductive method approach. The collection of empirical

    material has been done through a quantitative survey where web queries have been sent out in

    accordance with a convenience survey. In order to analyze the material, the researchers have

    assumed a correlation analysis to see the connection between different variables.

    Result and conclusion:

    In this study, consumer attitudes and disloyalty focused on own

    branded food products (EMV). The result of the study is that price, media impact and

    comments from family and friends are a prominent factor affecting consumer attitudes

    regarding food products. In this study we have been able to show that factors contribute to the

    three components of an attitude, which in turn builds a consumer attitude towards EMV.

    Consumer attitudes lead to unbound, disturbed, disillusioned and fragmented brand disloyalty.

    Contribution of the thesis:

    The result of the paper contributes to increased understanding of

    how consumer attitudes contribute to disloyalty.

    Suggestions for further research:

    Proposals for further research are to study how companies

    themselves perceive how consumer attitudes contribute to brand disloyalty. In other words,

    further research can be based on an entrepreneurial perspective.

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  • 194.
    Homer, Joshua
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Krång, Kristoffer
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bokslutsdispositioner: Påverkar en bolagsskattesatssänkning noterade bolags användande av bokslutsdispositioner?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of the study is to see how the reduction of corporate tax has affected the usage of tax allocation reserves by listed companies on the Stockholm Stock Exchange.

    Method: In the study, a quantitative method with a deductive approach has been used. The purpose of the study is achieved through the collected data from Retriever Business, in the form of the difference-in-difference regression.

    Result and conclusion: The study shows that a corporate tax reduction has not caused companies to reduce their usage of tax allocation reserves. Instead, companies have increased their usage of tax allocation reserves.

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  • 195.
    Hugosson, Mårten
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    McCluskey, Denise
    Marketing competencies of Swedish sawmill firms2009In: Forest products journal, ISSN 0015-7473, Vol. Vol 6, no article 5Article in journal (Refereed)
  • 196.
    Hugosson, Mårten
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    McCluskey, Denise
    Strategy transformations of the Swedish sawmilling sector 1990-20052009Report (Other academic)
    Abstract [en]

    Prescriptive strategy theories have previously led to conclusions that sawmill firms lack strategy. However, by using Ansoff’s(1979) explorative capability approach, we contribute the finding that the Swedish sawmilling sector underwent threeunobserved strategy transformations between 1990 and 2005. These transformations, their triggers and outcomes were:Market channel strategy transformation. The shock of poor financial results in the “unexpected” downturn of the early 1990striggered a break with traditional agents, who had been the sector’s sole market channel. Instead, firms established their ownmarket channels, and built direct relationships with customers. Product value adding strategy transformation. Informationabout customers’ needs triggered a transformation in the sector’s offerings - from wet commodities to specified goods, whichwere of higher value to customers. This involved firms enhancing their production capabilities in the mid 1990s. Service valueadding strategy transformation. Triggered by perceived new SCM opportunities, firms enhanced their distribution logisticscapabilities around 2000 so that they could offer customers specific logistics and distribution services.These three strategy transformations occurred in all sampled firms. Each firm had strategy nuances, regarding its choice ofcustomers and its offerings. The findings also reveal that establishing customer relationships was a key development: product andservice value adding strategy transformations were often facilitated by cooperating with customers. Moreover, customerinteractions provided a basis for managers to increasingly see the unique value of their firm’s particular resources and capabilities;and, focus their business activities on customers who specifically value those attributes. This new interpretation of sawmill firmstrategy illustrates the need for applied researchers to assess contemporary theoretical debates, and select analytical frameworksthat can give new insights into actual practices.

  • 197.
    Hultberg, Jennifer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Andersson Briving, Rebecca
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Utan sponsring, ingen idrottsförening: En kvalitativ studie där föreningarna står i centrum2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sponsorship is a very well used tool that is used by lots of companies and associations today. Sponsorship has evolved from just a donation to become more of a mutual business relationship founded on cooperation and flexibility. Earlier research show an overrepresented perspective from the sponsor’s point of view, which has created an interest in how the sponsored part proceed in their sponsorship work. In this study, we allow elite sport associations in the Stockholm region be at the center.

    The purpose of the study is that, through a qualitative approach, contribute to an understanding of how the selected sport associations are working with their sponsorship based on key areas from the study: motives, sponsorship policy and guidelines, how the cooperation looks as well as how they come into contact with and choose their sponsors. To investigate this, five associations located in Stockholm participate in the survey with personal interviews.

    The study shows that the motive of sport associations entering into a partnership with a sponsor is the economic exchanges and the majority of the associations do not use a written sponsorship policy. The survey also shows that it is rare with inquiries from potential sponsors, and that associations largely accept offers from any company if they are compatible with the values of what the association stands for.

  • 198.
    Hummel, Lena
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rosberg Robotti, Annika
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisorernas påverkan på hållbarhetsredovisningens utformning: En studie som undersöker externa revisorers framtida roll i hållbarhetsredovisningens utformning.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish companies are at the forefront of sustainability reporting and many companies make already sustainability reports today. For most large listed companies, it is an established practice since a longer time and the sustainability reports are developing strongly forward. The sustainability reporting has so for been voluntary through self-regulation which experientially

    promotes the quality of reporting. The Swedish introduction of the law regarding sustainability reporting requires more and more companies to report and that corporate auditors shall express an opinion that a sustainability report has been prepared. This means that the external auditor will have a statutory role in the company's sustainability report.

    Aim:

    The purpose of this study is to examine the auditors' impact on the sustainability report design and improve our understanding of the emergence of accounting practices on Sustainability

    Method:

    This essay is designed as a study in which semi-structured interviews were conducted with respondents at large accounting firms. The research study is based on the interpretive qualitative approach with a focus on a hermeneutic perspective. The empirical material has been analyzed by an abductive analysis

    Result and conclusion:

    The results of the study show that it is essential to follow a line of argument from corporate business, materiality analysis and what is recorded and reported. The basis of the corporate description of the business model are their stakeholders. The study also shows that the law makes greater demands on companies to develop metrics over time that are comparable and show the durability of the work results. The conclusion is that we believe the practices surrounding the auditor role as RevR6 created before the propulsion and introduction will be reviewed and developed in line as the law implements. The statutory auditor role will develop practice in two directions to meet the legal requirements of the quality assurance of corporate sustainability

    Suggestions for future research

    :

    For future research, it may be of interest to examine how sustainability reporting developed and how it approaches the financial audit.

  • 199.
    Hung Hoang, Vinh
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Khohomklang, Wanwisa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Impulsköp inom en butikkontext: En kvalitativ studie om konsekvenser av impulsköp för konsumenter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Impulse buying has always had an important place from a business perspective. For retailers, impulse buying is an advantageous phenomenon which can increase upsells and therefore, profitability. For consumer, impulse buying is a contractionary and complex phenomenon, where positive and negative consequences are involved. Those positive consequences for consumers consists of improved mood that associates with pleasure, surprise, enjoyment and excitement that comes from their impulse purchases. Negative consequences on the other hand, consists of consumers encounters financial problems, overconsumption, anxiety, lost self-control etc.

    The starting point for the thesis was to weigh advantages and disadvantages within impulse buying to clarify impulse buying consequences and contribute to increased awareness of impulse purchases for consumers. Impulse buying includes all forms of consumer goods such as, fast moving consumer goods and durable goods within a store context.

    The analysis model for this research has been developed based on the literature review and has been the fundamental for collection and analysis of the empirical materials. This research uses focus groups as a method which is a qualitative method for collection of data. This research consisted of three focus groups and in each focus group, the participant gets to share their experiences about the subject of impulse buying. It has also been showed in this research that impulse buying can resonated and described from different perspective and according to participant’s story and comments, the phenomenon known as impulse buying could was a complex and ambiguously phenomenon. In certain situations, the positive consequences of impulse buying are greater and in other situations, the negative consequences are more important. The consequences of impulse buying depend of the context or situation that highly determines if the consequences are positive or negative. The context or situation that examines were consumers’ ability to pay, mood, satisfaction, self-control together with values and norms.

  • 200.
    Huq, Asif
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    How does accounting and auditing regulations affect firm growth and cost of capital?2018Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.

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