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  • 251.
    Hedlund, Ann
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    ATTRAKTIV TIMMERHUSUTBILDNING2002Report (Other academic)
  • 252.
    Hedlund, Ann
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Attraktivt arbete2004Report (Other academic)
  • 253.
    Hedlund, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygren, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ekologiska kläder: En studie om varför konsumtionen av ekologiska kläder haft en svag ökning sett utifrån konsumenternas perspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 254.
    Heikki, Pär
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Robstad, André
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    CSR bland svenska ideella elitidrottsföreningar: En studie om svenska ideella elitidrottsföreningars arbete med CSR2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    requirements and mainly from sponsors or partners.

  • 255.
    Hellgren, Johanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Förlängning av sponsringsavtal: En kvalitativ studie om varför sponsorer förlänger sponsringsavtal2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 256.
    Hellgren, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sinander, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    One rapidly growing market of Sweden: organic food: A qualitative study portraying some consumers’ decision to purchase organic food2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 257.
    Hellström, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lundström, Emmelie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Har avskaffandet av revisionsplikten påverkat kreditbedömningsprocessen?: - kreditgivares perspektiv på mindre orter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 258.
    Hellström, Jonas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Kristoffer
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Benjamin Graham Meets Joseph Piotroski: Deep Value Investing in Europe2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

  • 259.
    Hellzén, Madeleine
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mellanchefens mellanland: Hur mellanchefer upplevt delaktighet vid organisations-förändringar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

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

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

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

  • 260.
    Hendén, Stefan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dahlgren, Andreas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Marketing Automation – en studie om ett modernt marknadsföringsverktyg i en svensk kontext2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

  • 261.
    Henriksson, Joán
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nyström, Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Den nya kassaregisterlagen2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ”Krav på kassaregister - Effektivare utredning av skattebrott” (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010. Earlier great opportunities for tax cheating has been available by various methods so as to simply not punch in a sale at the checkout, use the training function type, use receipt copies, manipulate register functions on its program level, using alternative programming etc. These opportunities are eliminated in the certified cash registers. Respondent traders believed the most part has not changed the competition or that the change will be relatively small. They also thought it was too early to see any change at this time. A tendency among traders we have asked is that they feel negatively for the costs it imposes, with the new registry and that they are skeptical about the expected impact of the law, among others due to the scarce resources spent on follow-up. The Swedish tax agency is responsible for control and the new systems make it easier for Tax control, but actual physical on-scene control must be performed to detect irregularities.

  • 262.
    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.

  • 263.
    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.

  • 264.
    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.

  • 265.
    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.

  • 266.
    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)
  • 267.
    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)
  • 268.
    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)
  • 269.
    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.

  • 270.
    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.

  • 271.
    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.

  • 272.
    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.

  • 273.
    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.

  • 274.
    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.

  • 275.
    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. 

  • 276.
    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)
  • 277.
    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.

  • 278.
    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.

  • 279.
    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.

  • 280.
    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.

  • 281.
    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.

  • 282.
    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
  • 283.
    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)
  • 284.
    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.

  • 285.
    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.

  • 286.
    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.

  • 287.
    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.

  • 288.
    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

  • 289.
    Höglund, Marie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Westberg, Cornelia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Framgångsfaktorer för en god intern kontroll: Intern kontroll och ramverket COSO i praktiken: En fallstudie hos Dalarnas Försäkringsbolag.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Internal controls have become a central part of the business to identify and manage risks. With a reliable internal control, businesses can ensure that the work is carried out in a safe manner in accordance with laws and regulations. With a lack of internal control, a consequence can be that the business ends up on the Financial Supervisory Authority's sanction list, which can lead to fines or, in the worst case, losing the license to conduct banking activities.  The purpose of the study is to explain what success factors a financial business has in order to carry out internal controls based on COSO;s framework. How the management and employees in a financial business implement and communicate with regard to internal control with each other.  The study presented is a qualitative case study at Dalarnas Försäkringsbolag, which has not been on the financial inspection's sanctions list in the last five years. The interviews consist of four leaders and three employees at Dalarnas Försäkringsbolag to gain a deeper understanding of how they work with internal controls.  The results of the study show various factors that can contribute to Dalarnas Försäkringsbolag succeeding with effective internal control. We hope the study contributes to an increased understanding of how internal controls according to COSO's framework can be successfully implemented in financial activities.

  • 290.
    Hörlin, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Renman, Filip
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sponsring av elitidrottsföreningar: En jämförelse mellan dam- och herridrottsföreningar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Sport is becoming increasingly commercialized and the companies are looking for sports associations with a commercial purpose in mind. Corporate sponsorship of sports associations is increasing, but also the differences between female and male sports associations. The distribution of the resources is obliquely distributed and entails possible problems with the Swedish female sports associations that are at the elite level. Corporate sponsorship, as well as other actors such as the media and legislative bodies, need to lead sport in a more equitable direction, given the resources and power available to them.

    Purpose: This study aims to describe which motives companies have with their sponsorship of women's and men's sports associations.

    Method: The research design used was based on the individual respondent's response with some exceptions. These exemptions consisted of relations between companies and sports associations that were part of our study. A qualitative method with interviews was used as an approach

    Findings: We see that the companies' willingness to sponsor women's sports associations depends primarily on commitments that are CSR-based. Social responsibility is undoubtedly the most important factor in cooperation between companies and women's sports associations. Medial exposure, which is considered a contributing factor to the companies' interest in sponsoring sport, proved to be secondary, similar to the commercial purpose of women's sports.

  • 291.
    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.

  • 292.
    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.

  • 293.
    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)
  • 294.
    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)
  • 295.
    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.

  • 296.
    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.

  • 297.
    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.

  • 298.
    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

  • 299.
    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.

  • 300.
    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
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