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  • 201. 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.

  • 202.
    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.

  • 203.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Altruism and Normative Economics2001Report (Other academic)
  • 204.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Cost-Benefit Analysis and Valuation of Health Care1998In: Value assumptions in economic theory / [ed] Grenholm, Carl-Henric; Helgesson, Gert, Uppsala: Uppsala University , 1998, p. 29-80Chapter in book (Other academic)
  • 205.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det ekonomiska välfärdsbegreppet2001In: Vår tids ekonomism, Umeå: Boréa bokförlag , 2001, p. 33-56Chapter in book (Other academic)
  • 206.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Effektivitet i ekonomisk analys1993Book (Other academic)
  • 207.
    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)
  • 208.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Efficiency for Rational Fools?: The Pareto Principle and the Isolation Bias2000In: Efficiency, justice, and stability : ethical perspectives in economic analysis and practice / [ed] Grenholm, Carl-Henric; Helgesson, Gert, Uppsala: Uppsala University , 2000, p. 11-35Chapter in book (Other academic)
  • 209.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Individuella preferenser för offentlig sjukvård2002In: Tidskrift för politisk filosofi, ISSN 1402-2710, Vol. 2002, no 3, p. 33-57Article in journal (Refereed)
  • 210.
    Granqvist, Roland
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Prioriteringar inom sjukvården1998In: Etik och ekonomi / [ed] Grenholm, Carl-Henric; Helgesson, Gert, Uppsala: Uppsala University , 1998, p. 99-108Chapter in book (Other academic)
  • 211.
    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)
  • 212.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    De vanliga måtten på skatters dödviktskostnad måste ifrågasättas2001In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 54, no 1, p. 61-65Article in journal (Refereed)
  • 213.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    Excess Burden of an Income Tax: What do mainstream economists really measure?2005In: The Review of Radical Political Economics, ISSN 0486-6134, E-ISSN 1552-8502, Vol. 37, no 4, p. 453-470Article in journal (Refereed)
    Abstract [en]

    An income tax can have side effects like decreased labor supply and lower effort levels. These side effects are important to consider in the decision of whether to introduce the tax. The terms deadweight loss and excess burden are used by mainstream economists in this context. In this article, it is argued that according to the measures they use, an excess burden is registered, even if there are no actual side effects. The explanation is that they actually measure the difference between the situation with the income tax and a situation with a hypothetical lump sum tax. Because lump sum taxes are not realistic alternatives, for administrative and political reasons, the conventional measurements are irrelevant from a policy perspective.

  • 214.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    Inkomstskatters dödviktskostnad: Har nationalekonomer verkligen mätt det som är relevant?2000In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 53, no 1, p. 71-78Article in journal (Refereed)
  • 215.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    Om definition och mätning av skatters dödviktskostnad2002In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 55, no 2, p. 162-165Article in journal (Refereed)
  • 216.
    Granqvist, Roland
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lind, Hans
    The Operationalisation of "Excess Burden": Why the efficiency loss of taxes might be considerably lower than economists commonly believe2001Report (Other academic)
  • 217.
    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)
  • 218.
    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)
  • 219.
    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)
  • 220.
    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.

  • 221.
    Gullberg, Tomas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A hitch hook device for improved mobility for farm tractor with unpowered trailer2004In: Baltic Forestry, ISSN 1392-1355, Vol. 10, no 1, p. 89-94Article in journal (Refereed)
  • 222.
    Gullberg, Tomas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A method for integrated extraction of logging residues and soil scarification on a small scale2006In: Biomass and Bioenergy, ISSN 0961-9534, E-ISSN 1873-2909, Vol. 30, no 12, p. 1035-1042Article in journal (Refereed)
    Abstract [en]

    A new method for integrated haulage of logging residues and soil scarification on a small-scale has been evaluated. The base machine was a farm tractor to which a grapple loader trailer was attached. The grapple loader had an attachment on the grapple used for the integrated recovery of forest energy from logging residues and soil scarification. The machine was in this case, when hauling the logging residues fresh, also used for hauling round wood. It may even be used for, e.g. spreading wood ashes (only simulated). Conventional machine systems with special machines for all four types of work result in very high fixed costs for moving, etc. which makes cost unacceptable for many small sites. Effective time per dry ton of logging residues was 28.4min in the integrated method, of which soil scarification was 14.3min. Average load size was about 1.3ton dry matter (about 2.9m3 solid). The soil scarification plots covered 12% of the surface. Cost calculations show that the integration of several activities results in substantially lower costs for small harvesting sites. For sites of about 1.5ha the cost is about the same as for conventional machines. The studied method creates new possibilities for self-employed forest owners to do the work themselves and, in case of lower personal cost and no moving cost, reduce cost further.

  • 223.
    Gullberg, Tomas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Soil Scarification Equipment Mounted on a Grapple Loader2003In: Baltic Forestry, ISSN 1392-1355, Vol. 9, no 1Article in journal (Refereed)
  • 224.
    Gustafsson, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vikström, Johanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Falu stadskärna: – Vad har konsumenterna för inställning till Falu stadskärna?2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Vårat syfte är att undersöka vad konsumenterna har för inställning till Falu stadskärna? Vi har i vår uppsats använt oss av både kvalitativ och kvantitativ metod. I den kvalitativa metoden har vi utfört en observation över Falu stadskärna och den låg sedan till grund för vår kvantitativa metod, det vill säga vår enkät. Enkäten har utförts i Falu stadskärna och 200 respondenter deltog enkätintervju. Vi har även intervjuat personer som är väl insatta i Faluns centrumhandel, dels 2 butiksägare och även Faluns centrumledare. Vi har även utfört en mailintervju med en kommunpolitiker i Falun. De tre modeller vi valt att använda på vårt material är Intressentmodellen, då den redovisar vad som påverkar Falu stadskärna. Porters Five Forces, använder vi för att den visar konkurrensen mot Falu stadskärna. Slutligen har vi använt Performance Importance Matrix, för att den visar på vilket sätt man kan åtgärda eventuella problem i stadskärnan. Vi har även tittat på olika teorier som beskriver attraktionsfaktorer i Falu stadskärna och teorier på varför externa köpcentrum expanderar. Vi har kommit fram till att konsumenterna i Falu stadskärna är mest missnöjda med parkeringssituationen, samt butiksutbudet i Falu stadskärna. Dessa områden anser vi vara de viktigaste områdena att lägga kraft på vid bemötande av konkurrens från till exempel Kupolen.

  • 225.
    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.

  • 226.
    Gustavsson, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rekrytering till arbete av studenter från Sport Management-programmet2007Independent thesis Advanced level (degree of Master (Two Years))Student thesis
    Abstract [sv]

    Syftet med uppsatsen är att undersöka hur rekryteringen till arbete av studenter från Sport Management-programmet vid Högskolan Dalarna har gått till, samt vilka personliga egenskaper och meriter som har varit avgörande för att erhålla anställning inom den idrottsrelaterade organisationen. Undersökningen har genomförts i intervjuform med arbetstagare som tidigare har studerat Sport Management samt med deras arbetsgivare. Resultatet visar att idealbakgrunden för att erhålla anställning inom idrottsrelaterade organisationer är: - Tidigare aktiv idrottare/insatt i idrotten för att veta hur det praktiska fungerar - Akademisk utbildning, förslagsvis Sport Management - Arbetslivserfarenhet inom idrotten - Brett kontaktnät - Att visa framåtanda - Utåtriktade och ambitiösa personliga egenskaper

  • 227.
    Gustavsson, Sofie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Handeln i Hofors: En undersökning om detaljhandelns framtid2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syfte: Mitt syfte med den här uppsatsen var att undersöka hur framtiden för detaljhandeln ser ut i Hofors. Metod: Genom en kombination av kvalitativ och kvantitativ metod samlade jag det empiriska material som behövde för att få en bild av läget i Hofors. Den kvalitativa metoden tog sitt uttryck i intervjuer med en stor del av dem som bedriver affärsverksamhet i Hofors kommun. Den kvantitativa metoden i sin tur bestod av en enkätundersökning bland dem som bor och arbetar i Hofors. Teori: Genom att läsa böcker och forskningsrapporter rörande handel och konsumentbeteende, så har jag kunnat föra fram viktiga teorier till vilka jag har kopplat min empiri. Slutsats: De som bor och arbetar i Hofors uppger att de ofta handlar sina dagligvaror i Hofors, men många väljer också att handla på andra orter ibland. Vad det gäller sällanköpsvaror så handlas de mer sällan i Hofors, då allt fler väljer att åka till närliggande handelsplatser för att köpa den typen av varor. Samtidigt är större delen av respondenterna nöjda med både kvalité och servicenivån i butikerna. Affärsägarna i Hofors kommun är övervägande positiva; både vad det gäller hur affärerna går nu jämfört med för några år sedan, men också vad det gäller framtiden för handeln i Hofors även om de finns dem som det går sämre för och de som inte tror på någon vidare utveckling. Jag tror att handeln i Hofors kan utvecklas men att det gäller att man satsar på att göra centrum mer attraktivt och att man måste få de boende i Hofors att se hur mycket vi faktiskt har på orten. Mycket hänger på att fler stannar kvar hemma för att handla istället för att åka iväg.

  • 228. 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.))
  • 229.
    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

  • 230.
    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.

  • 231.
    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.

  • 232.
    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.

  • 233.
    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.

  • 234.
    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.

  • 235.
    Hanefors, Monica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mossberg, Lena
    Charter Turizmi: Insancil Bir Yklasim1990In: Turizmde Secme Makaleler, Vol. 7, no 1, p. 32-47Article in journal (Refereed)
  • 236.
    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.

  • 237.
    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.

  • 238.
    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.

  • 239. Hansson, Magnus
    et al.
    Wigblad, Rune
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pyrrhic victories: anticipating the closedown effect2006In: International Journal of Human Resource Management, ISSN 0958-5192, E-ISSN 1466-4399, Vol. 17, no 5, p. 938-958Article in journal (Refereed)
    Abstract [en]

    Previous studies with empirical evidence on social responsible driven closedowns have identified a productivity increase effect that occurs during the process of organizational closedowns, known as the Closedown Effect. Our proposition is that this effect can be anticipated as a consequence of a closedown decision. Encountering four different non social responsible closedown cases, of various duration, at an early stage of the closedown process, we statistically test this proposition. Further, we identify a need for an analytical distinction of the phases of the closedown process, in terms of the primary advanced notice period and the secondary countdown period. Based on the analysis, and with this distinction, we are able to conclude that the productivity increase effect can be anticipated during the countdown period. The comparably longer time frame in the Studding case provides the strongest support for our proposition. From the analysis we further suggest hypotheses for further research.

  • 240.
    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)
  • 241.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alliansens obegripliga strategi2014In: Gefle Dagblad, ISSN 1103-9302, Vol. 13:e november, p. 1Article in journal (Other (popular science, discussion, etc.))
  • 242.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alliansens väljarsvek2015In: Dalarnas Tidningar, ISSN 1103-9256, Vol. 1:a januariArticle in journal (Other (popular science, discussion, etc.))
  • 243.
    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.))
  • 244.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Politiskt svek ger utrymme för skattehöjningar2016In: Dagens Samhälle, ISSN 1652-6511, no 8 SeptArticle in journal (Other (popular science, discussion, etc.))
  • 245.
    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.

  • 246.
    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?

  • 247.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 1342015In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no 1, p. 78-105Article in journal (Refereed)
    Abstract [en]

    In the present study, I investigate the extent to which companies listed on the Nasdaq OMX (NOMX) and the Euronext Amsterdam (EA), in their 2005 and 2008 annual reports, complied with the disclosure requirements in IAS 36 paragraph 134, as well as the factors that explain why some companies complied with the standard to a higher extent than did other ones. Swedish and Dutch listed companies are chosen as the accounting oversight system differs between the two countries. The relationship between the dependent variable, that is, information disclosed in accordance with IAS 36 paragraph 134 in the annual reports in Swedish and Dutch listed companies, and the independent variables, that is, accounting oversight, auditing company, size, leverage, future prospects, industry and learning, is examined. The results reveal that Swedish companies listed on the NOMX were more compliant than their Dutch counterparts in 2005, possibly because of the (historically) weak Dutch institutional oversight system. The compliance level seems to have increased in both Swedish and Dutch companies over time, thus indicating learning. In 2008, there was no significant difference in the compliance level between Sweden and the Netherlands, which suggests convergence. Size significantly affected the compliance level in Sweden only, and leverage affected the compliance level in the Netherlands only. Moreover, non-financial companies were more compliant in both countries. The independent variables auditing company and future prospects did not seem to have a significant effect on the compliance level.

  • 248.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Tillbaka till ruta ett?2016In: Uppsala Nya Tidning, ISSN 1104-0173, no 2016-05-07Article in journal (Other (popular science, discussion, etc.))
  • 249.
    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.

  • 250.
    Hartwig, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Homayoun, Saeid
    Högskolan i Gävle.
    Accounting for Sustainability Indicators: A Systemised Model2017In: A Good Life for All: Essays on Sustainability Celebrating 60 Years of Making Life Better, Mjölby: Atremi , 2017, 1, p. 163-187Chapter in book (Other academic)
    Abstract [en]

    Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. An extended and concrete model to lead sustainability accounting to the next level is outlined, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

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