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  • 251.
    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.

  • 252.
    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.

  • 253.
    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.

  • 254.
    Horňáček, Josef
    et al.
    Masaryk University, Brno, Czech Republic.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Masaryk University, Brno, Czech Republic.
    Pitner, Josef
    Masaryk University, Brno, Czech Republic.
    Vyhlídal, Jiří
    Masaryk University, Brno, Czech Republic.
    Winkler, Jiří
    Masaryk University, Brno, Czech Republic.
    Zelenková, Iveta
    Masaryk University, Brno, Czech Republic.
    Kvalitativní monitorování a prognózování trhu práce: Švédskou cestou?2014Book (Refereed)
    Abstract [en]

    This book presents the results of a pilot study testing the applicability of selected elements of the Swedish approach to labour market monitoring in selected local labour markets and its implementation in terms of selected contact centres of the Czech Employment Office in the South Moravian Region. This study which was put together under the project "Active Matching: Strategic Consultancy Support in the Labour Market" aims to answer the question whether an approach based on qualitative analysis of the employers’ requirements on the labour force is applicable in the circumstances of the Czech Employment Office and whether it improves its efficiency.

    The pilot study verified the possibility of implementing an adapted Swedish methodology on the Czech labour market and confirmed the possibility of collecting data from the employers in the required structure (combination of qualification, skill and competency requirements). It clearly showed that employees of the Employment Office are prepared and competent enough to collect data on the labour market and the demand for labour force through interviews conducted with representatives of employers. The limit for the implementation of targeted extensive monitoring is however the current organizational capacity of the Czech Employment Office. Also subsequent work with the information obtained through the monitoring and specific matching of supply and demand in the labour market faces certain restrictions, especially on the high number of applicants per one clerk, and lack of information system support.

    Important benefits of the evaluated programme include not only the information obtained from interviews with employers, but also the process itself, which brings self-improvement of the public employment services staff, independent learning in collecting the data, and development of the Employment Office as a learning organization that is able to change its preconceived practices through knowledge gained from the interaction with employers. An equally important aspect includes building cooperation and partnerships between the public employment services and employers.

  • 255.
    Hugosson, Mårten
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Constructing Cultural patterns from Actors’ Views on Industrial Forestry in Sweden: An interpretive study based on assessments of conceptualizations and definitions in organizational culture theory1999Doctoral thesis, monograph (Other academic)
  • 256.
    Hugosson, Mårten
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ingemarsson, F
    Objectives and motivations of small-scale forest owners; theoretical modelling and qualitative assessment2004In: Silva Fennica , ISSN 00375330, Vol. 38, no 2, p. 217-231Article in journal (Refereed)
  • 257.
    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)
  • 258.
    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.

  • 259.
    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.

  • 260.
    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.

  • 261.
    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.

  • 262.
    Huq, Asif
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Technology and Business Studies, Economics.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Rudholm, Niklas
    Dalarna University, School of Technology and Business Studies, Economics.
    Does voluntary audit increase small firm growth?: Evidence from a natural experiment2017In: EAA 2017 Abstracts, 2017Conference paper (Refereed)
    Abstract [en]

    Many European countries have abolished mandatory audits for small firms, but we still lack knowledge on whether this affects small firm growth. A Swedish reform in 2010 made audits voluntary for small firms fulfilling certain requirements, while firms that did not meet these requirements still had mandatory audits. We argue that this regulatory change created an almost perfect natural experiment, which can be exploited to evaluate the effects of the reform on employment growth using a difference-in-difference estimator. Our results show that firms who fulfil the requirements for voluntary auditing, as compared to a control group of firms that does not, increased their employment growth rates by on average 0.39%, corresponding to 5 500 jobs being created in the three years following the reform. It thus seems that voluntary audits are reducing the regulatory burden for small firms, making resources available that can be used to increase the number of employees. The current threshold levels for mandatory audits are still significantly lower in Sweden than in most other European countries, which implies that the policymakers in Sweden could create more jobs in small and medium-sized firms if they increased the size threshold levels for mandatory audits.

  • 263.
    Huq, Asif
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Technology and Business Studies, Economics. HUI Research.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Rudholm, Niklas
    HUI Research.
    Free to choose: Do voluntary audit reforms increase employment growth?2018Report (Refereed)
    Abstract [en]

    Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish reform that made audits voluntary for small firms fulfilling certain requirements. The reform created an almost ideal natural experiment, which we use to evaluate the effects of voluntary audits on employment growth for small firms using a difference-in-difference estimator. 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%. This corresponds to 1,830 jobs being created in the year following the reform, suggesting that mandatory audits act as a growth barrier for small firms.

  • 264.
    Huq, Asif
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Daunfeldt, Sven-Olov
    Dalarna University, School of Technology and Business Studies, Economics.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rudholm, Niklas
    Dalarna University, School of Technology and Business Studies, Economics.
    The effect of audit reform on the employment growth of small Swedish limited companies: A natural experiment2017Conference paper (Refereed)
    Abstract [en]

    Reducing the regulatory burden for firms will free resources that can be used for productive investments. In this paper, we investigate the effect of a change in regulations, in effect abolishing statutory audits for Swedish micro firms in November 2010, on employment growth in the affected micro firms. The changes in regulations created what we argue is an almost perfect natural experiment that can be exploited to evaluate the effects of the reform on employment growth using a difference-in-difference estimator. Our results show that employment growth is higher in firms which fulfil the requirements for voluntary auditing as compared to a control group of firms of similar sizes that does not, and the positive treatment effect is found for micro firms in all Swedish counties and in all types of industries. We estimate that the reform created 1276 jobs in the three years following the reform. We thus suggest that the current threshold for statutory audits should be increased in Sweden, whose threshold levels for statutory audits are significantly lower than in most other European countries even after the 2010 changes in regulations. Such a regulatory change would, in all likelihood, lead to employment growth in the affected firms. 

  • 265.
    Huq, Asif
    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. Högskolan i Gävle.
    Rudholm, Niklas
    Handelns utredningsinstitut.
    Do Audited Firms Have Lower Cost of Debt?2018Conference paper (Refereed)
  • 266.
    Huq, Asif
    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. Högskolan i Gävle.
    Rudholm, Niklas
    HUI Research.
    Do audited firms have lower cost of debt?2018Report (Other academic)
    Abstract [en]

    The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, 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. We also find that using the big, well-known auditing firms does not yield additional cost of debt benefits. Lastly, we find that the effect of audit on cost of debt varies between industries. As such, we find that firms in industries that have been identified in previous studies to have a more complex information structure, and therefore more complex auditing process, also save more on cost of debt relative to other industries when audited.

  • 267.
    Huq, Asif M
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Effect of Earnings Volatility on Cost of Debt: The case of Swedish Limited Companies2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The paper empirically tests the relationship between earnings volatility and cost of

    debt with a sample of more than 77,000 Swedish limited companies over the period 2006 to

    2013 observing more than 677,000 firm years. As called upon by many researchers recently

    that there is very limited evidence of the association between earnings volatility and cost of

    debt this paper contributes greatly to the existing literature of earnings quality and debt

    contracts, especially on the consequence of earnings quality in the debt market. Earnings

    volatility is a proxy used for earnings quality while cost of debt is a component of debt

    contract.

    After controlling for firms’ profitability, liquidity, solvency, cashflow volatility,

    accruals volatility, sales volatility, business risk, financial risk and size this paper studies the

    effect of earnings volatility measured by standard deviation of Earnings Before Interest,

    Taxes, Depreciation and Amortization (EBITDA) on Cost of Debt.

    Overall finding suggests that lenders in Sweden does take earnings volatility into

    consideration while determining cost of debt for borrowers. But a deeper analysis of various

    industries suggest earnings volatility is not consistently used by lenders across all the

    industries. Lenders in Sweden are rather more sensitive to borrowers’ financial risk across all

    the industries. It may also be stated that larger borrowers tend to secure loans at a lower

    interest rate, the results are consistent with majority of the industries. Swedish debt market

    appears to be well prepared for financial crises as the debt crisis seems to have no or little

    adverse effect borrowers’ cost of capital.

    This study is the only empirical evidence to study the association between earnings

    volatility and cost of debt. Prior indirect research suggests earnings volatility has a negative

    effect on cost debt (i.e. an increase in earnings volatility will increase firm’s cost of debt).

    Our direct evidence from the Swedish debt market is consistent for some industries including

    media, real estate activities, transportation & warehousing, and other consumer services.

  • 268.
    Hussein, Haytham
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Saade, Roger
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Employee voice in Business Management with a special reference to the Oil and Gas sector in UAE2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose -- UAE has emerged into the international scene as a country with solid economy and as the business center for multinational companies in the Middle East with a workforce consisting mainly of emigrant workers. The purpose of this study is to shed light on the management conditions and situation in countries with a rapidly growing economy such as the United Arab Emirates. Accordingly, the general situation of the employee voice in the oil and gas industry will be discussed and evaluated.

    Methodology -- This study presents qualitative and quantitative methods. The study’s main research instrument used is a set of questionnaires addressed to the HR Manager and to 30 members of the HR Department of a leading oil and gas company in UAE. Further to that, interviews were conducted with the Health and Safety and IT Departments, in order to identify the employee voice within the UAE.

    Findings -- Employee voice practices are still in their early stages. There was a clear gap between the employees and their managers when it came to engaging employees in decision making on the corporate level. The absence of a clear employee voice policy is evident in the company.

    Originality/value -- The study offers some insights on the employee voice practices in the oil and gas sector of the UAE.

  • 269.
    Hällström, Sandra
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Voutilainen, Ronja
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategier för framgångsrika företag på olika hårt reglerade marknader: En studie av företagen Edblad & Co AB samt Oppigårds Bryggeri AB2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Many new businesses fail at the entry of the market. There are many possible reasons for these failures, many researcher say that strategies are important to survive and succeed at the market. To examine if strategies are necessary to succeed we have identified two successful businesses at two different markets, Edblad & Co AB and Oppigårds Bryggeri AB. The markets for these two businesses are differently regulated and the market situation can affect businesses possibilities to entry the market. The strategic planning can also be affected by the market situation.

    The purpose of this paper is to describe and analyze how the establishment and growth has been like for Edblad & Co AB and Oppigårds Bryggeri AB, and to identify how businesses use strategies at different market situations that are differently regulated.

    The theories that are used in this study is within the range of strategies which we investigated three overall strategies, brand strategy, competitive strategy and growth strategy. The choice of these three overall strategies are based on that they are important in the establishment of a business and business growth.

    The study was accomplished through a qualitative method by using semi-structured interviews with Edblad & Co AB and Oppigårds Bryggeri AB.

    Conclusions to be drawn from the study’s results are that Edblad & Co AB and Oppigårds Bryggeri AB did not need planned strategies to be successful. Because the businesses operate in different markets they apply the strategies in various ways.

  • 270.
    Häßler, Alina
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Souren, Bernd
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Which product attributes lead consumers to prefer startups’ products over established companies’ products in the specialty product category?: A study of the electric vehicle market in Germany2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose –

    The purpose of this study is to investigate which product attributes lead consumers to prefer startups’ products over established companies’ products in the specialty product category. The research object is the electric vehicle market in Germany and the product attributes that are researched are alignable attributes, non-alignable attributes and the price.

    Design/Methodology/Approach –

    Quantitative data was collected via an internet questionnaire by means of the non-probability sampling techniques convenience and snowball sampling. The data of 408 members of the German Generation Y (age 17 – 38) was used to test six hypotheses by applying ANOVA and multiple linear regression analysis.

    Findings –

    It was found that established companies possess a pioneer advantage in comparison to startups for the specialty product ‘electric vehicle’. This advantage can be overcome when startups differentiate their electric vehicles by implementing superior alignable attributes, a valuable non-alignable attribute or a lower price. Superior alignable attributes had the strongest positive influence on consumers’ preferences towards the startup’s electric vehicle, followed by the lower price and a valuable non-alignable attribute.

    Limitations/Implications –

    This study is limited to investigating consumers’ preferences without focusing on the reasons behind the preferences. Further, the category of specialty products is represented by only one example, namely the electric vehicle industry.

    Practical Implications –

    Startups can benefit from the results by adopting differentiation strategies that were found to be successful in overcoming pioneer advantage.

    Originality/Value –

    This study contributes to pioneer advantage literature by researching how startups can successfully overcome pioneer advantage in the specialty product category.

  • 271.
    Håkansson, Frida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vikblad, Antonia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Redovisningsutvecklingen av Corporate Social Responsibility i svenska börsbolag: Analys av årsredovisningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 272.
    Håkansson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Managing town centres under increasing competitive conditions: The role of the property owners2010Report (Other academic)
  • 273.
    Håkansson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Information Systems. Dalarna University, School of Technology and Business Studies, Human Geography.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategic alliances in a town centre: Stakeholders' perceived importance of the property owners2014In: International Review of Retail Distribution & Consumer Research, ISSN 0959-3969, E-ISSN 1466-4402Article in journal (Refereed)
    Abstract [en]

    In order for town centres to manage increased competition in retailing, cooperation between stakeholders in a strategic alliance has become more important. Typical stakeholders in such a strategic alliance are retailers, local authorities, and property owners. The importance of retailers and local authorities is well researched. However, the property owners’ importance is not. The aim of this article is to uncover the perceived importance of property owners in a strategic alliance. This is a case study of a medium-sized town in which semi-structured interviews with different stakeholders were conducted. In the chosen town there is a town centre management alliance at work. The case studied shows a fragmented property owner market with no dominant property owner. Our study shows that the perception of the role of the property owner is crucial for town centre development. However, many property owners do not recognise their own significance for the town centre development. The main reasons for this opinion are that they do not consider themselves to have enough resources or the capability to influence the town development.

  • 274.
    Håkansson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategic alliances in a town centre: Stakeholder’s perceptions of property owner’s role2013Report (Other academic)
    Abstract [en]

    In order for town centres to manage increased competition in retailing, co-operation between stakeholders in a strategic alliance has become more important. A typical set of stakeholders in a strategic alliance for strengthening retailingare retailers, local authorities and property owners. The roles of retailer’sand local authorities’ are well researched. However, the role of property owners is not. The aim of this paper seeks to unfold the role of property owners in a strategic alliance. This is a case study of a medium-sized town in which semi-structured interviews with different stakeholders were conducted. In the chosen town there is a TCM alliance co-operation at work. The above mentioned stakeholders are possible members in an alliance. The case studied shows a fragmented property owner market with no dominant property owner, as it is in many medium-sized towns. Our study shows that many stakeholders look at the role of property owners as crucial for town centre development. However, property owners do not see that they can significantly contribute to or benefit from the development.The main reasons for this opinion are that they consider themselves as not having enough resources or the capability to influence the town development.

  • 275.
    Håkansson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wennström, Johanna
    Town centre cooperation: Changing perception of property owners2017In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 45, no 11, p. 1200-1212Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate if, and how, different stakeholders perceive property owners (PO) have changed their activities in a town centre after increased competition, and if this has led to a different perception of the PO' stakeholder group. Design/methodology/approach – A comparative follow-up case study is conducted through semi-structured interviews on changes in the town centre management (TCM) stakeholders' perceptions of the role, benefit, and contribution of PO. The interviews are carried out before and after the establishment of a big-box retailer, which makes it possible to analyse possible changes in the perceptions in relation to the overall role of the PO when retail competition increases. Findings – A limited number of PO and local authorities have started working more strategically and proactively by creating a time-restricted alliance that goes beyond the work of the TCM organisation. Although the activities of the PO have increased, this is not fully understood by everyone in the town centre, especially the retailers. Research limitations/implications – In comparison with other studies, this study clearly indicates that the property owner plays a key strategic role in enabling town centre development. This role is broader than what the original TCM literature suggests and is based on the aspects of resource coordination and distribution. Practical implications – In order to create the opportunity to develop a town centre in the long run, it is of strategic importance that the PO are in agreement with the development plans. In addition, it is necessary to consider those members who should be part of the strategic alliance. Originality/value – By conducting a comparative follow-up case study, the authors are able to contribute with a deeper understanding of how stakeholders' perceptions change over time. The authors extend the current literature by showing that the PO are a key stakeholder due to their organisational resources and their ability to facilitate town centre development. © 2017 Emerald Publishing Limited.

  • 276.
    Håkansson, Linn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rydberg, Lisa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vi vill att du är med oss på lång sikt: En fallstudie om Clas Ohlsons låga personalomsättning,motivationsstrategier och medarbetarnas motivation.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose:

    The purpose of this study is to evaluate if Clas Ohlson employee turnover can be a result of

    the company's motivation strategies and the employee motivation.

    Research questions:

    Does the organization see both advantages and disadvantages with their low turnover?

    What strategies does the organization and management have regarding employee motivation?

    Does the employees experience motivation based on these strategies?

    Method:

    Through a case study on Clas Ohlson we did a triangulation using a HR-partner,

    three store managers and employees. Through qualitative interviews and quantitative surveys,

    the collected empirical material was analyzed qualitatively. The study was conducted through

    a hermeneutic and deductive approach. The theoretical reference framework is based on models

    and theories as well as scientific articles and literature.

    Conclusions:

    The study show that most of the participators of employees of Clas Ohlson do

    feel motivated at work and their workplace. If the company low turnover is a result of the

    company's motivation strategies is not shown clearly in the study. However, the study does

    show that the employees do feel motivated to stay in the company and the majority see themselves work at Clas Ohlson in the future.

  • 277.
    Höglund, Angelica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiman, Julia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Faktorer som kan påverka företags val mellan K2 och K3: En jämförelsestudie mellan två branscher2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Factors that may affect the company's choice between K2 and K3

    Author: Angelica Höglund and Julia Wiman

    Advisor: Klas Sundberg

    Background and problem: The new K- regulations were introduced 1th of January 2014 and means that small unlisted companies today have the option to choose between the regulations K2 and K3. For these smaller companies is the choice of the regulatory framework important because it will affect the company's accounts.

    Purpose: The purpose of the study is to study the distribution of K2 and K3 for small unlisted companies in two different industries, these are the construction industry and law - financial and consulting industry, and the factors that may influence the choice of rules.

    Theory: The study is based on two theories, these are positive accounting theory and institutional theory.

    Method: The study used a quantitative research method in which the financial statements have been reviewed and compiled, as well as a qualitative methodology based on four semistructured interviews in which the identified factors analyzed from an analytical model.

    Results and conclusion: Based on the empirical material seven factors were identified, these were leasing, company size, true and fair view, the auditors influence, component depreciation, cost/benefit and accounting for corporate groups. The above factors have been categorized and analyzed based on the PAT and institutional theory.

    Suggestions for further research: One suggestion would be to further research on the identified factors to consider to what extent they influence corporate decisions. An interesting study had also been carrying out a case study based on the preparation of annual accounts on the basis of both K2 and K3 to study the differences that may arise

  • 278.
    Iasonidou, Sofia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Determinants of Capital Structure of Swedish limited companies: Testing Trade-off Theory Against Pecking Order Theory2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question- This thesis investigates the determinants of capital structure of the Swedish companies. In order to do so, the two dominant theories of the corporate structure are studied and their assumptions are tested. Thus, the study researches which one of the two theories is more appealing for the Swedish market.

    Methodology-The study follows a purely quantitative study, by conducting an econometric analysis. The data are collected from a secondary source and more particularly the "Retriever" database, which contains financial data of the Swedish companies.

    Findings- The findings indicate that the determinants of the corporate structure for the Swedish market do not differ from other studies which have been conducted in other countries. However, there is a difference when it comes to tax and non-tax shields. The results suggest that in most cases the Pecking Order Theory appears to be more representative for the Swedish market, since most of the coefficient appear to be in favour of it. Moreover, the significance of the effect of the industry for the financial leverage is confirmed.

  • 279.
    Ibrisagic, Sabina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Möjligheten för småföretagande att få banklån: En jämförelsestudie mellan tre banker på mindre orter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to identify the factors that affect the possibility for small business owners to obtain bank loan in smaller towns. The method used in the study is a qualitative method based on three interviews with relevant respondents on the banks located in smaller towns. Combined with this, a participant observations is performed because I work at one of the banks. Based on the collected material, it was identified that the local knowledge plays a major role for the banks in the granting of credit along with the historical care of the small business owners. The banks also use scoring where they assess the ability of repayment capacity. Otherwise, it is important for the banks that small companies design a good business idea that is realistic and sustainable. These criteria are the same regardless of the customer they meet.

  • 280.
    Ifinedo, Princely
    et al.
    Cape Breton University, Canada.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Influences of Organizational Objectives, Culture, and IT Support/Knowledge on ERP System Effectiveness: An Empirical Investigation2012Conference paper (Refereed)
  • 281.
    Ifinedo, Princely
    et al.
    Department of Financial & Information Management, Cape Breton University, Sydney, NS, Canada.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Using the Technological-Organizational-Environmental Framework to Evaluate ERP System Success2012Conference paper (Refereed)
  • 282.
    Ikumapayi, Basirat
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Adebayo-Omolade, Opeoluwa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Examining consumer purchase intention towards online clothing within generational cohort: A case of generation Y consumers2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim

    The aim of the thesis is to examine if there are internal variations within generation Y and to what extent it is in their online clothing purchase intention, based on existing knowledge of factors influencing them.

    Methodology

    A survey was distributed online to Swedish generation Y residents, born between 1979 and 2000. Thus, primary data totalling 114 responses were collected and analysed by using analysis of variance (ANOVA) and multivariate analysis of covariance (MANCOVA). The non-probability sampling technique was applied using convenience and snowball sampling methods.

    Results

    There were no statistically significant differences in the effect of perceived risk, perceived benefit and personal factors on purchase intentions within generation Y (Y1, Y2 and Y3 groups) towards online clothing purchase.

    Practical implication

    As generation Y is an attractive segment to business managers, this research affirms the previous studies confirming generational cohort as a suitable way of categorising consumers. Thus helping managers in market segmentation strategies.

    Originality/Value

    This study contributes to the literature on generational cohorts by questioning the concept of cohort and how reliable it is for business managers to use in market segmentation.

  • 283.
    Ishmael, Shu Aghanifor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Performance determinants For Swedish Financial Monetary Institutions: Panel Data evidence between 2010-2014.2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the rapid changes that governs the Swedish financial sector such as financial deregulations and technological innovations, it is imperative to examine the extent to which the Swedish Financial institutions had performed amid these changes. For this to be accomplish, the work investigates what are the determinants of performance for Swedish Financial Monetary Institutions? Assumptions were derived from theoretical and empirical literatures to investigate the authenticity of this research question using seven explanatory variables.

    Two models were specified using Returns on Asset (ROA) and Return on Equity (ROE) as the main performance indicators and for the sake of reliability and validity, three different estimators such as Ordinary Least Square (OLS), Generalized Least Square (GLS) and Feasible Generalized Least Square (FGLS) were employed. The Akaike Information Criterion (AIC) was also used to verify which specification explains performance better while performing robustness check of parameter estimates was done by correcting for standard errors.

    Based on the findings, ROA specification proves to have the lowest Akaike Information Criterion (AIC) and Standard errors compared to ROE specification. Under ROA, two variables; the profit margins and the Interest coverage ratio proves to be statistically significant while under ROE just the interest coverage ratio (ICR) for all the estimators proves significant. The result also shows that the FGLS is the most efficient estimator, then follows the GLS and the last OLS. when corrected for SE robust, the gearing ratio which measures the capital structure becomes significant under ROA and its estimate become positive under ROE robust.

    Conclusions were drawn that, within the period of study three variables (ICR, profit margins and gearing) shows significant and four variables were insignificant. The overall findings show that the institutions strive to their best to maximize returns but these returns were just normal to cover their costs of operation. Much should be done as per the ASC theory to avoid liquidity and credit risks problems. Again, estimated values of ICR and profit margins shows that a considerable amount of efforts with sound financial policies are required to increase performance by one percentage point. Areas of further research could be how the individual stochastic factors such as the Dupont model, repo rates, inflation, GDP etc. can influence performance.

  • 284.
    Jansson, Erica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ramström, Isabelle
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Att marknadsföra en stadskärna: En kvalitativ studie om hur Sandvikens stadskärna kan marknadsföras och ses som mötesplats2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    This study takes its basis in preliminary talks with stakeholders active in the development of the city center in Sandviken. Sandviken is a small town that like many other cities has experienced both economic and demographic stagnation. This is due to the great extent of external retail which affects the economics of city core negative. This study was developed through the complex of problems that show that Town Centre Managements has visions to increase the attractiveness of the city center, but lack a clear strategy of how the vision will be achieved. The study therefore aims to examine how a city center can be marketed and examine ways and beliefs that exist around the production of the city center as a meeting place. The importance of the city center to take a new role as a meeting place is demonstrated in this study's analysis where this approach proved to be a winning concept, in which important values can take place, to in turn help to satisfy the needs of today's urban centers. As a conclusion, and also presented in the discussion how marketing can go to and which actors are responsible and how a community can be created.

  • 285.
    Jansson, Madeleine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kull, Louise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kandidatuppsats i företagsekonomi: Forskning och utveckling som en tillgång- En kvantitativ studie om hur stor del av företags tillgångar består av balanseradeutvecklingsutgifter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledningsvis vill vi säga att det äntligen finns en färdig produkt att presentera. Arbetet har varit enlång process mellan hopp och förtvivlan där våra motgångar har gjort oss starkare vilket vi också tarmed oss i framtiden.Vi vill tacka varandra för ett bra samarbete och ge oss själva en klapp på axeln för gott tålamodgenom uppsatsskrivandets gång.27 oktober 2014Louise Kull Madeleine Jansson

  • 286.
    Johansson, Camilla
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Yurek, Serivan
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lean inom den offentliga verksamheten: En studie av hur Lean har påverkat den psykosociala arbetsmiljön hos Försäkringskassan2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Lean production är en effektiviseringsfilosofi som har sitt ursprung i tillverkningsindustrin. Under de senaste åren har man även infört detta arbetssätt inom många verksamheter i den offentliga sektorn i strävan efter att arbeta mer effektivt och kundfokuserat. Det handlar också om delaktighet och nya värderingar där individen får en större frihet. Metoden eftersträvar att ledare och chefer överlämnar ansvaret till sina medarbetare och släpper taget om de arbetsprocesser som dessa befinner sig långt ifrån och således inte har fullt inseende i. Medarbetarna förväntas ta stort ansvar för sitt eget arbete.

    Endast en liten del av befintlig forskning kring Lean behandlar medarbetarnas syn på, och deras upplevelser av, att arbeta enligt Leanmetoden. Effekterna som detta arbetssätt har på personalens psykiska arbetsmiljö tycks vara varierande i den forskning som finns.

    Syftet med denna uppsats, är att beskriva hur implementeringen av lean på Försäkringskassan i Borlänge, har påverkat medarbetarna med hänseende på den psykiska arbetsmiljön.

    Vi har valt att göra en fallstudie på försäkringskassan i Borlänge och där intervjua medarbetare som har arbetat enligt Lean-konceptet i ett drygt halvår. De resultat vi fått fram har vi sedan ställt mot relevant teori samt tidigare forskning.

    Det som framkommit i vår studie är att personalen inte fått ett lugnare arbetsklimat utan det har istället tillkommit arbetsuppgifter. Det förväntas av medarbetarna att de, förutom sina tidigare handläggningsuppgifter, också ska komma med förbättringsförslag och arbeta fram nya arbetssätt för att uppnå en högre effektivitet.

  • 287.
    Johansson, Christoffer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Norén, Joel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Faktorer som påverkar den frivilliga informationen i årsredovisningen: Svenska, finska och danska Large Cap bolag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 288.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Excavators and backhoe loaders as base machines in logging operations2000Doctoral thesis, monograph (Other academic)
  • 289.
    Johansson, Jerry
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Liss, Jan-Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gullberg, Tomas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Björheden, Rolf
    Transport and handling of forest energy bundles: advantages and problems2006In: Biomass and Bioenergy, ISSN 0961-9534, E-ISSN 1873-2909, Vol. 30, no 4, p. 334-341Article in journal (Refereed)
    Abstract [en]

    Bundling is a technology used to create a compressed and uniform handling unit from logging residues and other small size energy wood. The bundles may be handled and transported with the same equipment that is used for conventional roundwood. Bundles also offer other advantages such as ''cool systems'', good storing characteristics etc. This study deals with some advantages and problems of transport and handling bundled small size energy wood as an alternative to chips. Transport cost, from stump to consumer, is calculated. Two types of material were included in the analysis: bundles and fuel chips. Transport alternatives included transports directly to consumer as well as transports of bundles via a terminal for drying and chipping, and then, in the form of fuel chips directly to consumer with a bulk cargo truck. The study shows that bundles (especially if dry) are cheaper to transport than fuel chips in road transport bins. The useful cargo space is the limiting factor for trucks when transporting dry material. Transport cost decreased until the moisture content reached the critical levels, below 40.9% for chips in road transport bins and below 44.7% for bundles on timber truck. However, there are also other advantages with a dryer material. Chipping cost is lowest in the terminal alternative and highest in the system with chipping loose logging residues in the stand. However, transport via terminal sharply increases the total costs, due to handling and increased transportation work, especially on shorter distances. Transport of uncovered bundles on conventional log trucks can be dangerous because of the risk for pieces of wood falling off. Bundles may also disintegrate during handling. The risk increases if the bundles are not reinforced with e.g. long tops and small trees, or if the strings are damaged during storing. Sisal strings deteriorate and lose their strength after a relatively short period. Thus, they are less suitable than strings of, e.g. polypropylene. Cost savings in transport and chipping indicate an allowed cost for bundling of approximately 4-5Euro/MWh for short to medium transport distances, to be competitive to the chip alternative. Cost estimates of bundling and covering of stacks with paper indicate that the handling cost is about the same as for chips for short to medium transport distances. However, for longer transport distances and through other advantages such as possibilities for return transports, a dryer and more storable material, cooler systems etc. may increase acceptable bundling-cost substantially.

  • 290.
    Johansson, Johannes
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygårds, Viktor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kundernas behov i butiksmiljöer: Skillnaderna mellan handlares och kunders uppfattning av kundernas behov i klädbutiker2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The competition within the retail market is increasing, both from other retail stores but even from the fast growing internet trade, which puts pressure on the physical stores to have satisfied customers that continues to shop in the store. An approach to face the increasing competition is to have a servicescape that is designed to face the customers’ needs, which assume that the traders knows what their customers’ needs are. If the traders have wrong perception about the needs of their customers there might be a gap that decreases the chance the customers will be satisfied and with it the competitiveness of the stores. A definition has been made to clothing stores, because those are among the stores that are the most exposed to competition.

    The purpose of this paper have been to map how the customers’ needs agree with or differentiate from what the traders thinks theirs customers needs are. In order to fulfill the purpose a qualitative method with a statistic adaptation i.e. a quantitative adaptation were the results are shown with the help of frequencies and value on a scale was applied. Data was collected with questioners which were designed based on the ten factors that were put together in the theoretical framework. The questioners were shared to both customers and traders in the center of Borlänge and the center of Falun.

    The result analysis shows that for the factors light (4.2), press (4.5), (4.6), sound (4.7), toilets (4.9), (4.10) a gap existed between the traders perception about the customers’ needs and the reality of those needs. It was also shown that the traders perception for the factors cleaned (4.3), (4.4), entrance & exits (4.8) were even higher than what the customer’s needs really are.

    The result analysis also shows that the customers’ needs are affected by the customers’ demographic factors age and gender just as it had been discussed in the theoretical framework. The price level of the clothing stores also affected the customers’ expectations of to what degree they could expect to get their needs satisfied as also discussed in the theoretical framework. The conclusion that the authors identified were that there is a gap for the majority of the identified factors between traders’ perception of their customers’ needs and what the customers says that those needs are. Even though the customers say they have those needs it doesn’t mean it agrees with the reality. It´s hard to distinguish any pattern in terms of the gaps, but there is tendencies that can be seen, which results in that each factor should be analyzed individually.

  • 291.
    Järudd, Erika
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wennström, Cecilia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionens inverkan på kreditgivning: En utvärdering av revisionens avreglering2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In 2010 all the small businesses within certain limits came to be exempted from the former statutory audit requirement. Prior to the legislative change investigations were conducted with the aim to examine the impact of changing the law. Results of these investigations predicted that the change of law would result in banks raising the requirements or even require an audit before lending to small businesses. It was further expected to lead to a reduced quality in the businesses’ annual reports.

    Aim: The purpose of this survey is to create a deeper understanding of how mandatory auditing have affected the credit process in lending to small businesses, as well as a comparison with the predicted consequences of the small businesses’ access to credit.

    Method: We have chosen to use a qualitative method when conducting our study. The empirical material was collected through interviews with six different credit institutions. These were analyzed using our theoretical framework.

    Results & Conclusion: Our study has shown that the participants did not find that the change of law has affected lending to small businesses. We have therefore concluded that the audit is important but not decisive in the decision on granting loans to small businesses. In sum, our study has indicated that the expected impacts from the industry and the government of the change in law were not achieved.

  • 292. Kabeer, Naila
    et al.
    Magnus, Edda
    Stark, Agneta
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Global perspectives on gender equality: reversing the gaze2008Book (Other academic)
  • 293.
    Kallin, Per
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bruzelius, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Arbetsmotivation: En utvärderande studie om utbildning förändrar valet till motivationskälla2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The organization's implementation of motivated personnel can lead to profitability and competitive advantages from increased performance levels, efficiency or internal competence development. For a staffing agency that possesses staff with varying skills, which will respond to the different requirements of the customer, the work of motivation will be complicated. Research shows that more and more people in Sweden choose education at the academic level and the labor market is more influenced by education requirements, as employers can see it as increasing the likelihood of the right skills for the task. The increase of academics represents new conditions for managing for varied levels of education at staff and is considered a relatively unexplored area.

    In cooperation with a staffing company, the study wants to investigate the company's employees and see if the education changes the choice of motivation. Previous research shows changes in what employees are motivated by as societal change in education, the study wants to respond to the area. In order to answer the purpose of education, the choice of motivation at the staffing company's employees has been sent, questionnaires were sent via mail from the internal database. The study then categorized the respondents based on the highest level of education that was occupied and then analyzed on the basis of the theoretical reference framework. Based on the results, there are discrepancies between academics and non-academics in the choice of motivation, but also that salary affects employee motivation, higher income increases motivation for salary.

  • 294.
    Kalyun, Gina
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mogos, Sweet
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vad säger färgen?: En studie om färg i reklam2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Advertisement is considered to be one of the most powerful communication tool when it comes to marketing. Marketers need to invest more in this communication tool as well as the design of the advertisement to contribute to efficiency in terms of consumer attention. Colors which are non-verbal are of great importance when it comes to advertising, on the other hand it can contribute to different meanings depending on the consumer's culture. The purpose of this study is to describe and create an understanding of colours effect in advertising as it is considered important when you want to raise awareness and create brand awareness with consumers. To achieve the purpose of this study, an experiment of 25 participants has been completed whereas the participants had to explain their association of three different colours and shades. The colours hade a form of a standard soda can, this was done mainly because the study had to be delimited. The experiment showed a high degree of brand awareness among the brand Coca Cola in comparison to the other two brands which was also used in the study namely Fanta and Pepsi. The short interviews which were conducted in at the same time with the experiment also showed that the participants associated colours to taste and price. However, the majority of the participants had associated taste and price based on the brand's characteristics.

  • 295.
    Karlsson, Elin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Roos, Sabina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala ansvaret i hållbarhetsrapporten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to investigate how a company in the clothing and textile industry reports social responsibility through their sustainability reports. We used two questions to answer the purpose: What does a company in the clothing and textile industry choose to present in their sustainability report? What variables are reported by numbers and what can be read from them? We used a qualitative study in the way to present our study with a document gathering.

    We used four selected sustainability reports from H&M- group. The collected data was sorted by five different categories. The study showed that social responsibility is presented by numbers. There was some difficulties while reading the reports regarding what the numbers actually stands for. It opens up for own interpretations and assumptions.

    Since the sustainability report is used as a communication channel, there is a problem that companies wants to be seen from their best side. Information might be distorted to make more beneficial and presented more easily to understand. There are currently no performance measures that can be used to demonstrate social responsibility. From this point of view, companies report their sustainability efforts to the best of their ability. The variety in presented numbers may result in difficulties in creating general guidelines and standards regarding sustainability reports.

  • 296.
    Karlsson, Frida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pharo, Stian
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det är alltid bäst innan förändring: En studie om motivation vid förändring, individens upplevelse & ledares påverkan2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Changes are common in organizations and unfortunately, research shows that many change initiatives fail. Change efforts that focus on the individuals’ motivation are more successful in the sense that the staff are happy and that work does not suffer. The purpose of this study was to examine how leaders can work to ensure the motivation of employees through an organizational change. With a qualitative perspective and deduction, we have studied what influences and promotes employee motivation in the context of organizational change.

    The survey was conducted as a case study in two departments of a large company in Gästrikland, Sweden with the intention of examining the specific change of shift form the company went through at the time. The procedure for collecting data was in the form of a process that through participation and discussion, aims to examine what motivates employees during organizational change. The analysis of the results shows that individuals' basic needs at work, to some extent, has not been met. Some of the staff have through various form of expressions, shown that they are unmotivated and that they feel a resistance to the change. The opposition consists of a variety of emotions, including; shock, worry and confusion that arises because of uncertainty and lack of control regarding the individual's work situation. The emotions inhibit motivation and individuals’ can experience a feeling that the basic needs of the work are not met, even though they may be.

    The study also shows that, by inviting employees to participate in the change process at an early stage and by open and honest communication and information regarding the change, leaders can influence the resistance and promote employees' motivation during change. This causes the individual to feels in control of their situation which in turn affects the experience of the basic needs. Leaders also need to be aware that individuals’ experience change in their own way and that their need for support varies because of this.

  • 297.
    Karlsson, Sara
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Selemo, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nyckeltalsanalys för externa intressenter: Vilka nyckeltal är användbara vid konkursförutsägelse?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Key analysis for external stakeholders

    Author: Emma Selemo and Sara Karlsson

    Advisor: Klas Sundberg

    Background and problem: When a company goes bankrupt entails this consequence for the

    involved stakeholders, which can lead to many social costs. These costs can be reduced by the

    stakeholders if they before the bankruptcy could take part of the company's financial position

    and prepare for the difficulties ahead.

    Purpose: The purpose of this study is to test which key indicators that are useful in predicting

    bankruptcy in companies.

    Method: The study is based on a comparison of bankrupt company and still active company

    to analyze the difference between their key indicators value and trend development.

    Theoretical Framework: When analyzing the empirical collected material, have we used key

    indicators that are said to be useful in predicting bankruptcy.

    Results and Conclusion: Our results show that eight of the ten tested indicators can be used

    to predict bankruptcy. Of these eight key indicators are certain safer than others, since they

    differ in how many years before they can predict bankruptcy.

    Suggestions for future research: To test a similar study on whole Sweden since our study

    only represents Dalarna. It would also be interesting to do a study on company’s view of key

    indicators and how they work with them.

  • 298. Keller, Christina
    et al.
    Haftor, Darek M.
    Rapp, Birger
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Agil projektledning: Något för alla eller bara för några?2017In: Management of Innovation and Technology, ISSN 2001-208X, no 4Article in journal (Other academic)
  • 299.
    Kelly, Aidan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Köpsell, Inga
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A Discussion of Globalization Theories - Through International Consumer Perceptions2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Globalization has developed more and more within the business world as well as private life during the last decades. Globalization has influenced the way companies are conducting business and their approach towards the consumers which can have an influence on their way of purchasing. Consumers nowadays have more than ever the possibility to get involved and gather experiences from abroad, as well as companies are taking advantage of this globalization. Within this thesis the following question will be discussed: Do consumers see the value companies try to create for them with an identical offer the same way in different markets? This idea is based on Theodore Levitt’s theory of globalization which comprises standardization of an offer since consumer needs are homogenizing globally. Douglas & Wind instead state that segmentation with adaptations is necessary to fulfill all consumer needs. Within this elaboration the question whether standardization is accepted and liked by the consumers is discussed and analyzed by including an empirical research. This research is based on Zeithaml’s model of the Perceived Quality Components, which was the fundamental base behind formulating the survey questions. These were submitted in Germany, the Republic of Ireland and Sweden to be able to discuss and visualize how the consumers of these different markets perceive different aspects of a company’s offer. One particular company, which is seen as doing business globally, was chosen as a test object. Based on the test object Lidl - which consumers were questioned about in the survey - it was possible to conduct a comparison of consumers’ general expectations against components of Lidl’s offer such as price, weekly specials, product range, etc. where differences and similarities between the three countries of Lidl’s fulfillment of these expectations were achieved. They were analyzed to discover to which extent globalization is present. Resulting from the comparison it was concluded that nowadays segmentation is important but developing with time globalization seems to increase in significance. Recommendations for further research about topics which were omitted due to limited resources are presented.

  • 300.
    Khan, Aamir Qadeer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kashif, Muhammad
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sustainability & Consumer behavior towards Sustainability in Norway and Sweden2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Aim Sustainability has become an important factor to consider while buying goods and services. People are being more conscious toward environmental impacts of products and services. This attitude has motivated many businesses to develop their production in contact with sustainability. The aim of this paper is to investigate different consumer behaviors toward sustainability in general and in relation to vehicles in Norway and Sweden. Approach The project has been embarked by dividing it into two tasks. 1. Analyzing past, present and future development, growth and importance of sustainability concept. Describe the role of Government authorities in Norway and Sweden to promote sustainable consumption. 2. Investigating important factors of consumer behaviors which influence their buying decision toward sustainable products in general and in relation to sustainable vehicles. Highlight the role of vehicle manufacturing companies to promote sustainable consumption. Method A research has been conducted in order to explore consumer behavior toward sustainability in Norway and Sweden. Research is based on Document study and primary research which include questionnaire survey with consumers and interviews with vehicle dealers. In addition an expert inquiry is conducted to light up consumer intensions in Norway and Sweden toward sustainability. Results The result of investigation has been revealed in shape of analyses and conclusion at the end. A comparison has been made between primary research and secondary research and findings are overlapping. Sustainable vehicles are being more popular among consumers in Norway and Sweden. Consumption trends are changing over time and environmental friendly attitudes are more developing among Swedish consumers as compared to Norwegian.

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