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  • 251.
    Gullberg, Tomas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A method for integrated extraction of logging residues and soil scarification on a small scale2006In: Biomass and Bioenergy, ISSN 0961-9534, E-ISSN 1873-2909, Vol. 30, no 12, p. 1035-1042Article in journal (Refereed)
    Abstract [en]

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

  • 252.
    Gullberg, Tomas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Soil Scarification Equipment Mounted on a Grapple Loader2003In: Baltic Forestry, ISSN 1392-1355, Vol. 9, no 1Article in journal (Refereed)
  • 253.
    Gustafsson, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vikström, Johanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Falu stadskärna: – Vad har konsumenterna för inställning till Falu stadskärna?2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

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

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  • 254.
    Gustafsson, Martin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Steinland, Lars-Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lean inom Trafikverket: En utvärdering av Trafikverkets implementering av Lean2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 255.
    Gustavsson, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rekrytering till arbete av studenter från Sport Management-programmet2007Independent thesis Advanced level (degree of Master (Two Years))Student thesis
    Abstract [sv]

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

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  • 256.
    Gustavsson, Sofie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Handeln i Hofors: En undersökning om detaljhandelns framtid2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

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

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  • 257. Haftor, Darek
    et al.
    Keller, Christina
    Rapp, Birger
    Stenberg, Göran
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Organisering för lyckad innovationsprocess: Samspel och integration mellan innovation och produktion2018In: Management of Innovation and Technology, ISSN 2001-208X, no 4, p. 9-11Article in journal (Other (popular science, discussion, etc.))
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  • 258.
    Hagberg, Malin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lindvall, Lisa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Reklam i sociala medier och dess påverkan på konsumenterna: En kvalitativ studie om generation y’s attityder till reklam på sociala medier2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

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

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

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

    attitudes regarding advertisement on social media.

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

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

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

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

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

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

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

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

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

    direction

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  • 259.
    Hagberg, Susanne
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Krig, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bakomliggande faktorer som kan förklara mängden av miljöredovisning i svenska och finska börsnoterade bolag 2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

  • 260.
    Haglund, Hampus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Söderholm, David
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Allsvenska huvudsponsorers sponsring: En studie om mål, aktivering och koppling till kostnadsstorlek2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 261.
    Hagström, Jakob
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Israelsson, Theres
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En studie om revision och penningtvätt: Pengar gör ingen lycklig, men jag gråter hellre i en Rolls Royce än i en folkvagn" – Françoise Sagan2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 262.
    Hagström, Madeleine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Käll, Victoria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Syns man inte, finns man inte: Fallstudie: Hur Maxi Ica Stormarknad Falun arbetar med sin relationsmarknadsföring under den förändrade situation och kris som uppstått i och med effekterna av covid-192020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe how a market leading actor in the food industry, Maxi Ica Stormarknad Falun, is working with and managing their relationship marketing to their customers during the business crisis that has emerged with covid-19. To establish this, a case study has been applied, with interviews of some selected people with different positions in the company. The new market situation has created a new competition in the food industry, whereon the relationship to the existing customers is an important competitive advantage. The competition has changed the ordinary way of working, because of the high pressure of the e-grocery. According to the results of the study, it’s given that the company trust in their good reputation and that their customers will continue to be loyal with the company despite a crisis situation. Further, the study shows that Maxi Ica Stormarknad doesn’t have a welldesigned crisis management plan which is important during a crisis. The company has no resources to work with the relationship to their customers through the e-grocery, which is essential in this sort of situation.

  • 263.
    Hallström, Viktor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Månsson, Oskar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konkurrensen inom banksektorn: - en kvalitativ studie om bankkunders upplevelser av ett bankbyte2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 264.
    Halvarsson, Ida
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Statlig ersättning för biotopskyddsområden: En studie som undersöker hur den statliga ersättningen för ett biotopskyddsområde motsvarar en fortsatt drift av skogsbruket.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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  • 265.
    Hanefors, Monica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mossberg, Lena
    Charter Turizmi: Insancil Bir Yklasim1990In: Turizmde Secme Makaleler, Vol. 7, no 1, p. 32-47Article in journal (Refereed)
  • 266.
    Hank, Nadine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wänn, Anna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Importance of Work-Life Balance Opportunities and Support from the Perspective of Nursing Stu-dents in Dalarna, Sweden2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 267.
    Hankvist, Alexander
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Karlsson, Olof
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala medier – en förtroendeingivande marknadsföringskanal?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

    is trustworthy or not on social media.

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

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

    consumer’s perspective.

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

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

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

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

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

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

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

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

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

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

    the message have a personal impact.

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

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

    at Dalarna University. This approach generated information regarding the perceived

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

  • 268.
    Hanspers, Caroline
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Akselsson, Louise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Negativa aspekter i hållbarhetsredovisningar: En studie om i vilken utsträckning negativa aspekter tasupp i hållbarhetsredovisningar hos de 500 största företageni Sverige2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

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

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

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

    is available that has been interpreted.

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

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

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

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

    expressed.

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

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

  • 270.
    Hansson, Magnus
    et al.
    Örebro Univeristet.
    Wigblad, Rune
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rydell, Alexis
    Dalarna University, School of Technology and Business Studies, Occupational science.
    Plant closures, temporary workers and a management controlled setting: further evidence on the closedown effect2012Conference paper (Refereed)
  • 271.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alliansens obegripliga strategi2014In: Gefle Dagblad, ISSN 1103-9302, Vol. 13:e november, p. 1Article in journal (Other (popular science, discussion, etc.))
  • 272.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alliansens väljarsvek2015In: Dalarnas Tidningar, ISSN 1103-9256, Vol. 1:a januariArticle in journal (Other (popular science, discussion, etc.))
  • 273.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Benen slås undan på snabbt växande basnäring2014In: Dalarnas Tidningar, ISSN 1103-9256, Vol. 7:e september, p. 1Article in journal (Other (popular science, discussion, etc.))
  • 274.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Politiskt svek ger utrymme för skattehöjningar2016In: Dagens Samhälle, ISSN 1652-6511, no 8 SeptArticle in journal (Other (popular science, discussion, etc.))
  • 275.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’2012In: The Finnish Journal of Business Economics, ISSN 0024-3469, E-ISSN 2242-4296, Vol. 63, no 3-4, p. 30-60Article in journal (Refereed)
    Abstract [en]

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

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  • 276.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle.
    Redovisningsteorins grunder2018 (ed. 1)Book (Other academic)
    Abstract [sv]

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

  • 277.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 1342015In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no 1, p. 78-105Article in journal (Refereed)
    Abstract [en]

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

  • 278.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Tillbaka till ruta ett?2016In: Uppsala Nya Tidning, ISSN 1104-0173, no 2016-05-07Article in journal (Other (popular science, discussion, etc.))
  • 279.
    Hartwig, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle, Företagsekonomi.
    Fagerström, Arne
    Högskolan i Gävle, Företagsekonomi.
    Kågström, Jonas
    Högskolan i Gävle, Företagsekonomi.
    Redovisning av externaliteter - några reflektioner2018In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic)
    Abstract [sv]

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

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  • 280.
    Hartwig, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Homayoun, Saeid
    Högskolan i Gävle.
    Accounting for Sustainability Indicators: A Systemised Model2017In: A Good Life for All: Essays on Sustainability Celebrating 60 Years of Making Life Better, Mjölby: Atremi , 2017, 1, p. 163-187Chapter in book (Other academic)
    Abstract [en]

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

  • 281.
    Hasselberg, Anton
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Håkansson, Max
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Leksell, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionens påverkan på låneräntan: En datastudie inom kontantintensiva och mindre kontantintensiva branscher2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The audit obligation was introduced in Sweden in 1983 where one of the arguments was to contribute to increased transparency in the companies. In 2010, this audit obligation for small businesses was abolished. A general reason for the small companies choosing to renounce an auditor was the cost savings of SEK 10,000 per year. Bolagsverket has been able to find that incorrect financial statements from small companies have increased significantly since the abolition of the audit obligation.

    Purpose: The purpose of the study is to explain how the delayed audit obligation affects small companies' loan interest rates, by examining cash-intensive and less cash-intensive industries.

    Method: A quantitative method with a hypothetical deductive method, performed by a computer study. The annual reports have been retrieved from the Retriever Business database. We performed the analysis via a multiple regression analysis.

    Result: Auditing has a positive impact on interest rates and is not statistically significant for both industries.

    Conclusion: We could not see any impact of the revision on the interest rate as it was not significant. The result of our research was that the size of the companies and their share of tangible fixed assets were the most affected by interest rates. Our results were also affected by the large drop-out and inaccuracies in data collection.

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  • 282.
    Hedlund, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygren, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ekologiska kläder: En studie om varför konsumtionen av ekologiska kläder haft en svag ökning sett utifrån konsumenternas perspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 283.
    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.

  • 284.
    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
  • 285.
    Hellgren, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sinander, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    One rapidly growing market of Sweden: organic food: A qualitative study portraying some consumers’ decision to purchase organic food2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 286.
    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.

  • 287.
    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]

  • 288.
    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.

  • 289.
    Hendén, Stefan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dahlgren, Andreas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Marketing Automation – en studie om ett modernt marknadsföringsverktyg i en svensk kontext2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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  • 290.
    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.

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  • 291.
    Henriksson, Sandra
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sand, Anton
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: Reglerad men ändå oreglerad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 292.
    Hilmersson, Mikael
    et al.
    University of Gothenburg.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Knowledge acquisition strategy, speed of capability development and speed of SME internationalisation2020In: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870, Vol. 38, no 6, p. 536-556Article in journal (Refereed)
    Abstract [en]

    From a study following two sequential on-site data collection stages at 618 internationalising SMEs in Sweden, Poland and China, we identify and validate four distinct international knowledge acquisition strategies. In contrast to traditional theories suggesting that firms develop capabilities by generating their own experience, we show that Grafters and Pragmatists have a higher speed of international capability development than Experiencers and Networkers. Subsequently, by drawing on capability development theory, we show that the speed of capability development has a curvilinear (inverted U-shaped) effect on the speed of spread between international markets. These findings have consequences both for practitioners and theory.

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  • 293.
    Hofgren, Jonas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiklund, Mia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varumärkesillojalitet inom EMV livsmedel: En kvantitativ studie om konsumentattityders bidrag till varumärkesillojalitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

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

    for a brand.

    Method:

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

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

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

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

    Result and conclusion:

    In this study, consumer attitudes and disloyalty focused on own

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

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

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

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

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

    Contribution of the thesis:

    The result of the paper contributes to increased understanding of

    how consumer attitudes contribute to disloyalty.

    Suggestions for further research:

    Proposals for further research are to study how companies

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

    further research can be based on an entrepreneurial perspective.

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  • 294.
    Homer, Joshua
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Krång, Kristoffer
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bokslutsdispositioner: Påverkar en bolagsskattesatssänkning noterade bolags användande av bokslutsdispositioner?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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    fulltext
  • 295.
    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.

  • 296.
    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)
  • 297.
    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)
  • 298.
    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)
  • 299.
    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.

  • 300.
    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.

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