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  • 301.
    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.

  • 302.
    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.

  • 303.
    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

  • 304.
    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.

  • 305.
    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
  • 306.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Excavators and backhoe loaders as base machines in logging operations2000Doctoral thesis, monograph (Other academic)
  • 307.
    Johansson, Jerry
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Liss, Jan-Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gullberg, Tomas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Björheden, Rolf
    Transport and handling of forest energy bundles: advantages and problems2006In: Biomass and Bioenergy, ISSN 0961-9534, E-ISSN 1873-2909, Vol. 30, no 4, p. 334-341Article in journal (Refereed)
    Abstract [en]

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

  • 308.
    Johansson, Johannes
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygårds, Viktor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kundernas behov i butiksmiljöer: Skillnaderna mellan handlares och kunders uppfattning av kundernas behov i klädbutiker2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 309.
    Johansson, Marcus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Granström, Simon
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Critical success factors betydelse för nystartade svenska e-handelsföretag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The technological development in our society has led to a steep rise in the use of ecommerce. This development has contributed to higher demands from consumers considering their shopping-experience and the companies must learn how to adapt. The terms of the competition on the e-commerce market are different from the traditional market with brickand-mortar stores as they immediately compete on a global scale. In order to not disappear in the sheer volume of competition, the companies now must find new ways to stand out. In this study, the authors have examined which factors that are significant to the rapid growth in e-commerce, and how they will comprehend with the competitive internet market. With help from previous studies, the authors have identified several critical success factors that may be central to the success of e-commerce businesses from different market segments. These theories have bene tested against the empirical data gathered from five different segments of the market. The common ground in the success factors analyzed from the empirical data as well as the theoretical data is service and personal communication towards the customer. Something that you normally would get in a traditional brick-and-mortar store, hence the e-commerce urgent need to adapt and submiss to the consumers.

  • 310.
    Järudd, Erika
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wennström, Cecilia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionens inverkan på kreditgivning: En utvärdering av revisionens avreglering2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 311. Kabeer, Naila
    et al.
    Magnus, Edda
    Stark, Agneta
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Global perspectives on gender equality: reversing the gaze2008Book (Other academic)
  • 312.
    Kallin, Per
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bruzelius, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Arbetsmotivation: En utvärderande studie om utbildning förändrar valet till motivationskälla2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

  • 313.
    Kalyun, Gina
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mogos, Sweet
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vad säger färgen?: En studie om färg i reklam2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 314.
    Karlsson, Elin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Roos, Sabina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala ansvaret i hållbarhetsrapporten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 315.
    Karlsson, Frida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pharo, Stian
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det är alltid bäst innan förändring: En studie om motivation vid förändring, individens upplevelse & ledares påverkan2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 316.
    Karlsson, Sara
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Selemo, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nyckeltalsanalys för externa intressenter: Vilka nyckeltal är användbara vid konkursförutsägelse?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Key analysis for external stakeholders

    Author: Emma Selemo and Sara Karlsson

    Advisor: Klas Sundberg

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

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

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

    and prepare for the difficulties ahead.

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

    bankruptcy in companies.

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

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

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

    indicators that are said to be useful in predicting bankruptcy.

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

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

    differ in how many years before they can predict bankruptcy.

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

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

    indicators and how they work with them.

  • 317. Keller, Christina
    et al.
    Haftor, Darek M.
    Rapp, Birger
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Agil projektledning: Något för alla eller bara för några?2017In: Management of Innovation and Technology, ISSN 2001-208X, no 4Article in journal (Other academic)
  • 318.
    Kelly, Aidan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Köpsell, Inga
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A Discussion of Globalization Theories - Through International Consumer Perceptions2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

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

  • 319.
    Khan, Aamir Qadeer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kashif, Muhammad
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sustainability & Consumer behavior towards Sustainability in Norway and Sweden2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

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

  • 320.
    Klaxman, Emil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Earnings quality och blankningar: En studie om intresset av blankningspositioner i bolag med avseende på earnings quality2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this essay is to examine if shorted companies have poorer earnings quality than non-shorted companies

    Method: Quantitative analysis, t-test for two-sample assuming unequal variances

    Result and conclusion: The results of this study show that shorted companies do not have poorer earnings quality than non-shorted companies. The results also indicate that non-shorted companies have poorer earnings quality than shorted companies. Thus, I cannot comment on whether short sellers are using information about earnings quality when taking short positions

  • 321.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Masaryk University, Czech Republic.
    Active matching: Strategic support of labour market counselling2013Other (Other (popular science, discussion, etc.))
    Abstract [en]

    The poster presents the project "Active Matching: Strategic Support of Labour Market Counselling" which aims to identify, compare and evaluate a tool (method) for monitoring, analysis and prognosis of skills and qualification needs in regional labour markets in the Czech Republic and in Sweden.

    Furthermore, the project aims to innovate the tool using the best from both of the models (the Czech one and the Swedish one) and to test functionality and applicability of the innovated tool in conditions of a regional labour market in the Czech Republic.

    200 employers in the Czech regional labour market will be interviewed and asked about demanded skills for different occupations in short-term (up to one year) as well as in long-term (3 years) perspective. Then, interviewing and the matching process will be evaluated.

    Once the applicability has been assessed, we want to draw recommendations for implementation of the innovated tool in a Czech labour market counselling practice and for a more effective matching process. We assume that thorough knowledge of contents of skills requested by employers is one of the key preconditions for improvement of labour market counselling and for effective matching of the unemployed to job vacancies.

  • 322.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Employers and workforce skills: the case of IT and mechanical engineering firms in the Czech Republic2010In: Where do we go from here? Economic trends, social trajectories and policies of identities in post communist capitalism: Collection of Papers from the 4th Forum of PhD Students International Seminar Bratislava, Slovak Republic, october 1-2, 2010 / [ed] Josef Kovalčik; Martin Muránsky; Alena Rochovská, Bratislava: Friedrich Ebert Stiftung , 2010, p. 94-108Conference paper (Refereed)
    Abstract [en]

    The paper presents different interpretations of a problem situation associated with ensuring of appropriately skilled workforce and different ways of problem solutions by the selected employers in mechanical engineering (representing the Fordist production regime) and IT (representing the post-Fordist production regime) sectors in the Czech Republic. The paper tries to explain these differences by use of functionalist and institutional approaches.

  • 323.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Employers’ view on problems related to workforce skills and qualification2012In: Journal of Competitiveness, ISSN 1804-171X, E-ISSN 1804-1728, Vol. 4, p. 50-66Article in journal (Refereed)
    Abstract [en]

    The aim of this exploratory study is to reveal employers’ views on problems related to workforce human capital (skills and qualification). Where do employers themselves view the core of difficulties with ensuring adequately skilled workforce? Do they assign them to technological and organizational changes (a functional concept of job-specific human capital obsolescence), or do they see these problems as a result of other circumstances, such as macro-structural conditions or institutional settings? To answer these questions selected employers in mechanical engineering and information technology sectors in the Czech Republic were interviewed. The results show that the employers see the problems: 1) on the side of workforce – insufficient abilities and skills, exaggerated demands and low motivation; 2) as inadequate capacities and capabilities of the organization itself; 3) at macro-level as institutional shortcomings in the initial educational system and social benefits system. The problems related to workforce skills and qualification cannot be, thus, interpreted only in the functionalist view as job-specific human capital obsolescence, but the formulation of the problems is significantly affected by the institutional framework.

  • 324.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    How to engage students and make them active: Examples of good practice from Business Administration courses2017In: INTED2017 Proceedings, Valencia: International Academy of Technology, Education and Development (IATED) , 2017, p. 6702-6709Conference paper (Other academic)
    Abstract [en]

    King (1993) in her often-cited work “From sage on the stage to guide on the side” describes the shift from the traditional classroom where professors lecture and students listen and take notes, towards classrooms where students are actively involved in processing information and relating it to their previous experience and knowledge and making sense of it. Students get involved and use their higher-level cognitive skills to analyze, synthesize and evaluate the information received rather than passively receiving and memorizing it. As emphasized by many authors, students’ active participation and engagement is critical for their deep learning and understanding.

    The aim of this paper is to present several practical examples involving students in classes in Business Administration and Management, such as think-pair-share, experimental exercises, “send‑problem” exercises, gapped outlines of lectures, learning by teaching, but also an example of how to get students engaged in improving courses via the structured group feedback method.

  • 325.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Převrácená výuka v kurzech Podnikové ekonomiky a managementu [Flipped Classroom in Business Administration and Management courses]2019In: Sborník příspěvků z konference a soutěže eLearning 2019 [Conference proceedings from the eLearning 2019 conference and competition] / [ed] Petra Poulová, Hradec Králové: Gaudeamus, Univerzita Hradec Králové, 2019, p. 18-23Conference paper (Refereed)
    Abstract [cs]

    Příspěvek prezentuje příklady dobré praxe při implementaci převrácené výuky v kurzech podnikové ekonomiky a managementu na základě předchozích výzkumných studií a osobní zkušenosti z kurzů Teorie organizace (bakalářský stupeň) a Znalostní management (magisterský stupeň) a diskutuje některé výzvy a dilemata, která je třeba zvážit před zavedením tohoto pedagogického přístupu. Klíčovými závěry jsou: a) Video-přednášky by měly podněcovat zvídavost studentů ke čtení a účasti na interaktivních lekcích, nikoliv pokrývat vše, co je prezentováno v literatuře. b) Je nutné pečlivě zvážit, co si musí student připravit předem a co lze udělat během vyučování, protože příliš mnoho úkolů snižuje ochotu studentů připravit se a přijít na vyučování. c) Je vhodné využívat informace z předvýukových domácích aktivit (cvičení, on-line testy, diskuzní fóra, statistiky sledování videí atd.) k přizpůsobení aktivit ve třídě. d) Je žádoucí stimulovat studenty k účasti ve výuce, která je důležitá pro rozvoj kognitivních dovedností vyšší úrovně (aplikace, analýza a hodnocení).

  • 326.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Reflections on flipping the classes in Business Administration and Management courses2016In: EDULEARN16 Proceedings, 2016, p. 2609-2618Conference paper (Other academic)
    Abstract [en]

    A “flipped classroom” pedagogical approach – a form of blended learning in which the traditionallecture and homework elements of a course are reversed – appears to be an effective and efficientway of learning/teaching both for students as well as for lecturers. This way of teaching definitely hasthe potential to provide the participants with a greater amount of interaction (among students as wellas between students and lecturers) than is available in a traditional classroom, and provide a morepersonalised/individualized approach to students’ studying needs.

    However, when implementing this approach some aspects need further consideration. For instance,one must efficiently communicate the concept of a flipped classroom so that the students comprehendthe differences between a flipped classroom and a traditional classroom. Another moment whichdeserves attention and thorough consideration is how to increase student engagement, theirattendance in classroom sessions and involvement in class activities. Other important elements of theflipped classroom approach which must be considered are pre-recorded lectures, and the questionhow their design can impact the student learning process.

    This paper aims to provide examples how these issues were addressed when implementing theflipped classroom in two courses in the study field of Business Administration and Management –Organisation Theory (undergraduate level) and Knowledge Management (graduate level). This paperwill reflect how various ways of implementation can influence student engagement, the learningprocess and learning outcomes. The assessment of the implementation of this learning/teachingapproach is based on student surveys/interviews, personal observations of the teacher as well as onquantitative data from the course management system Fronter and the examination results.

  • 327.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Rozhodování zaměstnavatelů o dalším vzdělávání zaměstnanců ve vybraných podnicích ve strojírenském a IT odvětví: Employers’ Decision-Making on Continuous Vocational Training of Employees in the Selected Companies in Mechanical Engineering and IT Sector2012In: Scientia et Societas, ISSN 1801-7118, no 3, p. 167-190Article in journal (Refereed)
  • 328.
    Klimplová, Lenka
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Barcik, Robert
    NGL Project: Sub-project “Flipped Classroom”: Course “Organization Theory” (FÖ1039)2015Report (Other (popular science, discussion, etc.))
    Abstract [en]

    This paper is the final report from the NGL project implementing the flipped classroom approach into the undergraduate course "Organization Theory". The report describes the implementation and evaluates the outcomes of flipped classroom teaching/learning using the students' survey and statistics from YouTube analytics and the learning management platform Fronter.

  • 329.
    Knutsson, Viktoria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sälja grej med tjej, är det okej?: En kvalitativ studie om konsumenters attityd till reklam medsexualiserade kvinnor2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Women’s bodies are often used in advertising as decorative objects. They are oftendepicted in submissive roles and are usually presented as if their task is to satisfymen. This means that women in advertising are often objectified or sexualized, andthis type of advertising has increased since the 1960s. But this type of advertisinghas consequences. The sexualized ads can affect women's well-being and may implyself-objectification, eating disorders and depression, etc. The purpose of this studyis to understand consumers’ knowledge and attitude toward advertising directed tomen in which women are sexualized, as well as the consequences they include. Tostudy this, a qualitative method has been used in the form of a survey. A total of 438students at Högskolan Dalarna have answered questions based on a theoreticalframework within attitude regarding emotions, behavior and perception. The resultsdemonstrate a high level of knowledge and awareness about the subject. It alsoappears that the majority of consumers have a negative attitude towards sexualizedwomen in advertising directed to men. However, a difference was observed in howmen and women perceive advertising with sexualization where women tend to havea more negative attitude than men.

  • 330.
    Kokljuschkin, Mattias
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ohlström, Victor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Innebandyföreningar verksamma inom ett upplevelserum: En kvalitativ studie om innebandyföreningars tjänsteerbjudande2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Spectators in sport have an active role and are significant for sports organizations' economy. Previous research shows that it is important for sports organizations to integrate with spectators with additional services that create added value, because the game itself does not ensure recurring spectators. The consequence of reduced number of spectators exposes the sports organizations' economy, as spectators generate a central income for sports organizations, it may also have an indirect effect on other income. The number of spectators for floorball in Sweden and in "SSL Herr" has been low and has decreased with 14 percent under the last two seasons. Therefore, it has been of interest to understand how floorball organizations in "SSL Herr" work to create service value for the spectators. The purpose of this study has been to investigate whether there are factors in floorball organizations in "SSL Herr" game events, in such cases, which have influenced the change in the number of spectators.

    To answer the purpose of this study, semi-structured interviews were conducted with respondents from seven different floorball organizations in "SSL Herr". The gathered material has been interpreted using the theoretical frame of reference, where the results show that there are differences and similarities in floorball organizations game events that may have affect the change in the number of spectators. There is correlation between increased number of spectators and restaurant possibilities, which can be a major contributing factor to the change in the number of spectators. This study also shows that creating ambience and service value for spectators in large arenas can be problematic if the number of spectators is low. Finally, the study shows that it may be problematic for floorball organizations to schedule game days if they have a geographic position where they compete with other actors in the experience industry. Some floorball organizations seem to leave the responsibility to create a good ambience to the spectators and are not implied that they can influence the ambience themselves. Over the last few years, the number of spectators has reduced in most of the spectator sports in Sweden where floorball is just one example of the problem that was the basis for this study. This study showed that there are shortcomings in the service offerings and therefore future studies should focus on floorball spectators but also other sports in Sweden.

  • 331.
    Lager, Joel
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hermansson, Pontus
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Marknadsföringsmixens fortsatta betydelse, med hänsyn till digitaliseringen.: En systematisk litteraturstudie2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose:

    The purpose of this study is to discuss how the marketing mix could have retained its importance over time in the field of marketing, in consideration of changes that digitalization meant.

    Method:

    The study is conducted as a systematic literature study. The study is based on more than 50 scientific articles relevant to the purpose. The articles were collected through academic databases.

    Result:

    The articles show that the marketing mix is still an up-to-date marketing tool thanks to its educational simplicity and ability to adapt to the prevailing conditions. The four P:s still stand for Product, Price, Place and Promotion, but the change lies in what is included in the ever-growing and changing subcategories. What the opponents of the marketing mix mean is its weakness, that the criteria that the different categories rest on have never been specified, also seems to be its greatest strength. Without the requested specification, the four P:s can be adapted to the user and the conditions prevailing, which has made it survive in spite of digitization and the new conditions.

  • 332.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Örebro universitet.
    Assumptions of retail price strategy and price tactic decisions2015Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This licentiate thesis sets out to analyse how a retail price decision frame can be understood. It is argued that it is possible to view price determination within retailing by determining the level of rationality and using behavioural theories. In this way, it is possible to use assumptions derived from economics and marketing to establish a decision frame. By taking a management perspective, it is possible to take into consideration how it is assumed that the retailer should strategically manage price decisions, which decisions might be assumed to be price decisions, and which decisions can be assumed to be under the control of the retailer. Theoretically, this licentiate thesis has its foundations in different assumptions about decision frames regarding the level of information collected, the goal of the decisions, and the outcomes of the decisions. Since the concepts that are to be analysed within this thesis are price decisions, the latter part of the theory discusses price decision in specific: sequential price decisions, at the point of the decision, and trade-offs when making a decision. Here, it is evident that a conceptual decision frame that is intended to illustrate price decisions includes several aspects: several decision alternatives and what assumptions of rationality that can be made in relation to the decision frame. A semi-structured literature review was conducted. As a result, it became apparent that two important things in the decision frame were unclear: time assumptions regarding the decisions and the amount of information that is assumed in relation to the different decision alternatives. By using the same articles that were used to adjust the decision frame, a topical study was made in order to determine the time specific assumptions, as well as the analytical level based on the assumed information necessary for individual decision alternatives. This, together with an experimental study, was necessary to be able to discuss the consequences of the rationality assumption. When the retail literature is analysed for the level of rationality and consequences of assuming certain assumptions of rationality, three main things becomes apparent. First, the level of rationality or the assumptions of rationality are seldom made or accounted for in the literature. In fact, there are indications that perfect and bounded rationality assumptions are used simultaneously within studies. Second, although bounded rationality is a recognised theoretical perspective, very few articles seem to use these assumptions. Third, since the outcome of a price decision seems to provide no incremental sale, it is questionable which assumptions of rationality that should be used. It might even be the case that no assumptions of rationality at all should be used. In a broader perspective, the findings from this licentiate thesis show that the assumptions of rationality within retail research is unclear. There is an imbalance between the perspectives used, where the main assumptions seem to be concentrated to perfect rationality. However, it is suggested that by clarifying which assumptions of rationality that is used and using bounded rationality assumptions within research would result in a clearer picture of the multifaceted price decisions that could be assumed within retailing. The theoretical contribution of this thesis mainly surround the identification of how the level of rationality provides limiting assumptions within retail research. Furthermore, since indications show that learning might not occur within this specific context it is questioned whether the basic learning assumption within bounded rationality should be used in this context.

  • 333.
    Lagin, Madelen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Örebro universitet, Handelshögskolan vid Örebro Universitet.
    The Price We Pay: The Autonomy of Store Managers in Making Price Decisions: The Case of Grocery Retailing2018Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    In this dissertation, the store manager’s autonomy in making price decisions is explored to further our understanding of this actor. As a result, the store manager’s embeddedness in the manufacturer-retailer-consumer triad provides a more holistic view of the price decisions made in grocery retailing. In both the scientific literature and the grey literature, discussions of whom it is who actually makes the price decisions within grocery retailing are diverse and point to all three actors in the triad, including the store manager.

    Through a theoretical departure in which price decisions and autonomy is discussed, it is possible to explore the store manager’s ability to make price decisions in relation to the manufacturer-retailer-consumer triad. As an embedded actor in the triad, the store managers can, theoretically andspeculatively, face restrictions in relation to all actors.

    The context in which this dissertation is placed is that of the grocery retail branch in Sweden, where the three largest retail organisations have participated in the dissertation. This dissertation consists of the cover paper and five appended papers, where autonomy is discussed from a qualitative perspective within the frame of a mixed method approach. By looking at price decisions from the store manager’s perspective, and his/her freedom in making price decisions, the dissertation contributes to the area of micro-foundations of pricing.

    It is concluded that while store managers might not be formally autonomous in making price decisions, and that connected restrictions, due to the relationship and position of the actors in the original triad are in place, the store managers have enough freedom in relation to the store to implicitly and operationally influence price decisions. As a result, it is concluded that the possibility to resist decisions by acting as if they are autonomous, store managers become important actors to be taken into account when price decisions are made and evaluated.

  • 334.
    Lagin, Madelen
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gebert-Persson, Sabine
    Uppsala universitet.
    Defining the links between retail price strategies and price tactics2015Report (Other academic)
    Abstract [en]

    Retailers tend to become trapped in a price-promotion war where price issues are dealt with on a short-term basis, indicating almost solely tactical choices. Since price is the only part of the marketing mix providing direct revenues to the organisation, it should also be of strategic importance for the retailer. Not only in practice are price tactics often separated from pricing strategies, it is also the case in research where these are often studied in isolation from each other probably due to their individual complexity. This paper contributes to both the research area and practice by discussing these two complex areas together, and the essence of both strategy and tactics are defined. By considering the planning horizon for the retailer this paper further contributes by defining the links between price strategy and price tactic. The conclusion shows the importance of clearly establishing which analytical level is being analysed.

  • 335.
    Lagin, Madelen
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Öberg, Christina
    Örebro University.
    Gebert-Persson, Sabine
    Uppsala University.
    Sustainable and then what? The paradox of first-mover advantage2019In: nitmkg2 : Bringing Institutional Theory to Marketing / [ed] Karim Ben-Slimane, ISC Paris Business School, France Damien Chaney, South Champagne Business School, France Ashlee Humphreys, Northwestern University, USA Bernard Leca, ESSEC Business School, France , and Marie Taillard, ESCP Europe, UK, 2019Conference paper (Refereed)
  • 336.
    Landén, Anna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Frölander, Rebecca
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kampen om de fysiska butikernas överlevnad: En kvalitativ studie om hur fysiska butiker hanterar showrooming2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Showrooming is a growing phenomenon that poses a threat to bricks and mortar shops that are

    selling supplier branded products. Showrooming occurs when customers examine products at

    a bricks and mortar but then chooses to complete the purchase from an e-tailor through an

    online channel. Why these stores experience threat is because the supplier branded products

    are also available at other competitors. These competitors are often online stores, that not only

    offer a broader range of products, but also a lower price.

    The purpose of the thesis is to understand how bricks and mortar that are selling supplier

    branded products are handling showrooming. To achieve the purpose, a qualitative survey

    was applied and nine interviews with store managers or employees were conducted. This was

    done out of the basis of four factors; price, service, accessibility and in-store experience, as

    well as the respondents experience of the showrooming phenomenon. The result showed that

    all of the bricks and mortar, participating in the study, were exposed to showrooming at

    various degrees and that this was identified as a problem. This study states that the staff is of

    great importance when it comes to handle showrooming, as personal service does not achieve

    the same level at online stores as in physical stores. The experience of visiting a shop

    physically also proved to be a great motivation for the survival of physical stores.

  • 337.
    Larsson, Christoffer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Larsson, Tobias
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Studie om privata och kommunala fastighetsbolag: Hur väljer fastighetsbolag sina avskrivningstider2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Frågeställning:

    - Skiljer sig avskrivningstiden för privata och kommunala fastighetsbolag?

    - Hur påverkar den nya regeln för komponentavskrivning redovisningen?

    Syfte:

    Syftet med den här uppsatsen är att jämföra avskrivningstiden för privata och kommunala fastighetsbolag. Vi kommer även undersöka om den nya regeln för komponentavskrivning, har haft någon inverkan på redovisningen.

    Metod:

    Studien bygger på en metodkombination, en kvantitativ del som utgörs genom en undersökning av årsredovisningar och en jämförandestudie. Samt en kvalitativ del där fyra intervjuer görs, varav två är med privata och två med kommunala fastighetsföretag.

    Slutsats:

    Studien har visat att de privata fastighetsbolagen skriver av med en avskrivningsprocent på ca 1.3 %, och de kommunala fastighetsbolagen skriver av med 2 %. Resultatet av att avskrivningsprocenten skiljer sig åt leder till att avskrivningstiden inte heller är densamma. 0,7 % kanske inte låter så mycket men det kommer ge en skillnad på 35 år i avskrivningstid. Det visade sig även att den nya komponentavskrivningen kommer skapa merarbete och ha en stor inverkan på redovisningen.

  • 338.
    Larsson, Joakim
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En studie om manipulation av periodiseringar samt real verksamhetsmanipulation: Spelar variablerna revisionsbyrå och storlek på företagen roll vid valet av manipulation?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och Problem: For att skydda intressenter har det lange funnits ett behov av att foretag

    ska redovisa finansiella rapporter. Det finns dock utrymme inom lagar och regler vid upprattandet

    av rapporterna vilket gor att ledningen kan justera resultatet. Om ledningen valjer att justera

    resultatet opportunistiskt kallas det for resultatmanipulation.

    Syfte: Syftet med uppsatsen ar att analysera om variablerna revisionsbyra och storlek pa foretaget

    inverkar pa mangden resultatmanipulation.

    Metod: Uppsatsen bygger pa en kvantitativ analys av 30 foretag vilka darefter sorteras in i

    kategorier som underlattar analysen. Underlag for de 30 foretagen inhamtas vilket sedan appliceras i

    modeller for att finna godtyckliga periodiseringar samt real verksamhetsmanipulation.

    Resultat och Analys: Resultatet visar att foretag som ar reviderade av en storre revisionsbyra

    redovisar en mindre mangd manipulation av periodiseringar. Mangden manipulation av

    periodiseringar visar sig alltsa vara beroende av storleken pa revisionsbyra, dock paverkas inte real

    verksamhetsmanipulation av variabeln revisionsbyra. Resultatet for godtyckliga utgifter visar att

    mangden paverkas av storleken pa foretaget, storlek paverkar inte mangden av annan

    resultatmanipulation i studien.

    Slutsats: Resultatet i studien har bekraftats av tidigare studier och ar i linje med teorierna.

  • 339.
    Larsson, Johan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Thögersen, Madeleine
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sponsorers varumärkesimagemål: Idrottsevenemang av mellanstorlek2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Much research on major sports events, such as Olympic Games and the FIFA World Cup shows that a primary goal of their sponsors is to create a transfer of the sportevents brand image to its own. However, there is very little research on sponsors brandimage goals on other types of sporting events of smaller size, but still commercial.

    The purpose of this study is to find out if and why sponsors have brandimage goals with the sponsorship of sporting events of medium size. Thereby the study contributes to a wider discussion about sponsorship and brandimage goals when it comes to events of medium size. Based on previous research in sponsorship of major events, new questions have been created to answer the purpose.. The poll was conducted on a sample of sponsors for the sports event Vansbrosimningen with a qualitative research, in the form of telephone interviews with the respondents.

    The results of the survey showed that two out of three sponsors had no brandimage goals when they were part of the sponsorship, while one of them had clear brandimage goals with their sponsorship. However, all exhibited sponsors showed once they were in the sponsorship tendencies to have goals with its brand image, which has also been analyzed in combination with the outcome of the theoretically-generated questions. The results of the study should not be regarded as generalizations of other sponsors of sporting events of medium size but as an example of how reality could seems like at a specific moment in time.

  • 340.
    Larsson, Oscar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: Det perfekta exemplet?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Sustainability reporting has grown stronger over the years. And 2017, a law was introduced concerning sustainability reporting. Before the law, the majority of large companies in Sweden developed sustainability report and there has been a change in the content of sustainability reports. Sandvik is a company that has been included in number of various sustainability indices over the years. But how did Sandvik develop such a good sustainability report and what is stakeholders and society’s role of the development.

    Purpose: This essay can help to deepen the knowledge of how an excellent company has developed and changed its sustainability report longitudinally for 11 years.

    Method: The study is based on a qualitative research method. The data collection is made by a template that is designed by GRI's frameworks and variables that are considered relevant in a research of sustainability reports. A person at Sandvik has been interviewed to gain a deeper understanding of Sandvik's sustainability report. The empirical data consists of a summary of the keywords in the templates and the interview. In the analysis, the empirics and the interview were set against theories and previous research

    Conclusion: The study results show that Sandvik's sustainability report has been developed over the years and that the results may indicate that Sandviks stakeholders and society have had an influence on Sandviks sustainability report.

  • 341.
    Larsson von Garaguly, Joacim
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vasaloppet - resan från skidtävling och skidlöpare till produkter och kunder: En studie om kommersialisering och professionalisering2016Doctoral thesis, monograph (Other academic)
  • 342.
    Laurell, Oskar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Skedung, Alexandra
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En komparativ fallstudie om ishockeyföreningars förändringsförmåga vid en degradering2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Disappointment spreads across the locker room, the crowd walks with heavy steps from the arena and the sports manager sits with the board trying to figure out where it all went wrong. The season is over and the ice hockey association stand before the reality that a relegation is a fact. Somewhere in the middle of the season the ice hockey association found themselves in a downward spiral and everything went south after that. Players, coaches and remaining staff feels uncertain over what is going to happen, they realize that some players are going to leave. The big question is what will happen to the remaining staff. A relegation implicates a big financial alteration to the ice hockey association and the budget for the upcoming season reduces significantly. The ice hockey associations preparation and ability to handle changes becomes crucial in this context. That makes it interesting to analyze what a relegation means to the organization and how it affects the structure and culture. The study has been carried out through qualitative interviews with a selection from the ice hockey associations that has recently been through a relegation, either from SHL or Hockeyallsvenskan.   The purpose of this study is to analyze how the ice hockey association can handle a relegation in terms of the organizations structure and culture:   • How are changes made within the organizations structure and culture during a relegation? • Is there a structural and cultural preparation for the various ice hockey associations in a change that involves a relegation? • How are ice hockey associations affected by external factors associated with a relegation? The results of the study show that ice hockey associations frequently are built in a similar way. During a relegation they see which part of the organization that are necessary and which part they can cut down on. The differences that may exist are by what changes they make depending on the size of the organization and how prepared they are for a relegation. There are share opinions on how external factor such as sponsor and audience affect the ice hockey associations in connection with a relegation. However, they agree that some form of plan must exist. In terms of culture, we could see the biggest differences among the ice hockey associations. One meant that culture is so strong that it does not change, while another ice hockey association took the opportunity to try to change the culture and their values. 

  • 343.
    Lesik, Jana
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strandberg, Desirée
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konsumenternas köpprocess: En kvalitativstudie om konsumenters informationssökning och köpprocess av hemelektronikprodukter.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increased use of the Internet among the population has made it easier for consumers today to obtain information about companies, products and services as well as price comparisons.

    In this way, consumers have more knowledge about the properties of the products. Consumers seek information about the product's characteristics and make price comparisons through different interaction points. Instead of being influenced by traditional marketing measures, consumers are instead controlling their own information-seeking process and buying process.

    The awareness of our participator respondents and the opportunity for information seeking makes the buying process different from the different pursuits.

    Where the retirees together with the workers stand out in several survey questions compared with the remaining pursuits.

    The purpose of the study is to analyze how consumers' information search and buying processes of consumer home electronics products look. To gain a better understanding of consumers information- and buying processes of consumer home electronics products, material has been collected through two surveys that have contributed to the study's implementation.

    The outcome of the study is based on the information- and buying process based on the modern circular buying process taking into consideration of the four Ps.

    The results show that family and friends along with online reviews are the sources that respondents rely mostly on and which they consider to be most credible. Based on the study's analysis and results, we can conclude that advertising on social media is something that most of all participating respondents are affected by, but on the other hand, fewer people use social media in the information-seeking process. The environmental impact of the home electronics product is an important factor for our respondents, as most of these actively choose to buy environmentally friendly products, coupled with the product's longevity and lower power consumption.

  • 344.
    Lindberg, Peter
    et al.
    Högskolan i Gävle, Företagsekonomi.
    Hartwig, Fredrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Högskolan i Gävle, Företagsekonomi.
    Redovisningsmanipulation och sambandet mellan redovisning och beskattning2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag , 2018, p. 174-195Chapter in book (Other academic)
    Abstract [sv]

    Dagens redovisningsreglering i såväl Europa som USA kan bäst beskrivas som en ”ramreglering”. Inom dessa ramar finns det möjligheter för företagsledningar att utifrån egna bedömningar påverka räkenskaperna via olika sorters redovisningsval. Anläggningstillgångar, tex byggnader och maskiner, ska (enligt rådande redovisningsreglering) skrivas av, men det är i praktiken ledningen som avgör avskrivningstakten. Tanken är att ledningen känner verksamheten bäst och att det därför att rimligt att ledningen avgör exempelvis i vilken takt tillgångar ska skrivas av. Om ledningen gör sitt yttersta för att ge en rättvisande bild av företagets resultat och ställning kan ledningens inflytande över redovisningen - via de ovan nämnda redovisningsvalen - potentiellt höja redovisningens kvalitet. Men om ledningen å andra sidan utnyttjar möjligheten att via redovisningsval påverka räkenskaperna i en viss riktning i enlighet med en given (på förhand bestämd) agenda kan ledningens handledningsutrymme påverka redovisningens kvalitet negativt; företagets resultat och ställning riskerar då att - pga manipulering - bli mindre rättvisande (och i värsta fall missvisande). Tidigare forskning visar på förekomsten av redovisningsmanipulering. I det här kapitlet redogörs för tänkbara orsaker till att redovisningen manipuleras. Därefter fokuseras på vilken betydelse kopplingen mellan redovisning och beskattning har för redovisningsmanipuleringen. Eller annorlunda uttryckt; leder en starkare koppling mellan redovisning och beskattning till mer eller mindre manipulation av redovisningen? Kan det tex vara så att en starkare koppling mellan redovisning och beskattning disciplinerar företagen/ledningen så att manipuleringen blir mindre omfattande?

  • 345.
    Lindfors, Mika
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Privat användning av sociala medier under arbetstid2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe and analyze the private use of social media during working hours.

    The purpose of the study will be answered with the following questions:

    • Is the private use widespread?

    • Are managers aware of the scope of the private use?

    • Are there methods for clarifying the boundary between work-related and private use during working hours?

    In the survey, I have chosen to examine four companies in different industries through a quantitative preliminary study of corporate employees in the form of a questionnaire. The quantified results are then applied in the qualitative interviews with the heads of the four companies. The quantitative survey shows how much the private use of the social media is during working hours while the qualitative study investigates on how successful the methods are for clarifying the boundary between work-related and private use during working hours

    The results that I have achieved show that the private use of social media during working hours can be over 50 percent if the company has not introduced some methods and it can be quite costly for the employer. Two of the companies have introduced successful methods and these methods can of course be applied in those companies that have a high private use during working hours.

  • 346.
    Lindgren, Charlie
    et al.
    Dalarna University, School of Technology and Business Studies, Economics.
    Huq, Asif
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Li, Yujiao
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Carling, Kenneth
    Dalarna University, School of Technology and Business Studies, Microdata Analysis.
    Current practices of CSR around the globe: An exploratory text mining study2019Conference paper (Refereed)
  • 347.
    Lindh, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det ideella tränaruppdraget: En studie om ideella tränares ledarskap inom gymnastik.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Volunteer coaches are critical for the existence of youth sports organizations. They are both

    leading the activity and are expected to develop the athletes in a technical, psychological,

    social and cultural way. The mission as a coach requires skills and knowledge from a wide

    range of fields and the mission as a coach appears complex.

    Stakeholders like Riksidrottsförbundet, Gymnastikförbundet and the sport organization have

    certain requirements on how to design the activities. Coaches have to follow those guidelines

    and implement them in practice. The social context is one important factor for understanding

    the driving force. It affects how coaches perceive their assignment as a volunteer coach. This

    study aims to contribute to increased understanding of the fenomen volunteer coach mission

    and increase understanding for the drivers of volunteer coaches in gymnastics. In order to

    clarify this, 6 interviews with volunteer coaches from gymnastics organizations linked to

    Riksidrottsförbundet were conducted.

    This study indicates that the motive behind the coaching mission is grounded in an intrinsic

    value of being a coach. The coaching mission itself appears partly contradictory when trying

    to combine the sport related and the social dimensions. Seeing progress from practice and to

    follow the development of gymnasts are aspects that drives coaches. That combined with the

    social interaction is important for understanding the drivers of being a coach.

  • 348.
    Lindqvist, Ida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiklund, Julia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Motivation och att motiveras i företag: En kvalitativ undersökning om ledare och motivation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Reward system exists in different types of industries. Since we, the authors,

    have been working at companies whom are using different types of reward

    system we found the subject very interesting. Reward systems can be used to

    motivate and reward a specific type of performance. We found it interesting to

    find out how managers motivates their employees.

    The purpose of this thesis is to explain how three leaders from three different

    service companies whom are using rewardsystem motivate their employees.

    We choosed three different types of companies; a hairdresser, a retail and

    a telemarketing company. A qualitative strategy was chosen because we

    wanted to dig deep into the subject. This study is based on three interviews.

    Two of them were face-to-face interviews and the third one was a phone

    interview. The empirical data was summarised and analysed.

    The managers said that the biggest factor of motivation was the money. This is

    the opposite according to the theory which explains that money is only a

    extrinsic motivation and doesn’t lead to any increased productivity among the

    employees. The study shows that dialogue and support is two very important

    factors to motivate the employees. The reward system can also lead to insecure

    among the employees.

  • 349.
    Lindqvist, Oliver
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Unroth, Patrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Supportrars åsikt om samhällsansvar: En studie om supportrars attityd till samhällsansvar utöver kärnverksamheten2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate Social Responsibility (CSR) is at its core a business concept that, in later years, has begun to make its way into the world of sports. The term CSR refers to activities undertaken to benefit the community. The reasons that sports associations choose to engage in issues that affect the community are many but, atleast in Sweden, the commercialization and professionalization of sports in particular contributed to these associations working beyond their core business, with CSR. Elite sports associations create a great amount of media exposure while supporters of the various associations are considered the primary stakeholder in its success. However, all supporters do not have the same level of commitment to, or opinions on, issues concerning the association. The purpose of this study is to investigate the Swedish elite sport associations supporters' attitude towards CSR activities beyond its core business and to compare if the attitude differs between supporters based on supporter identification. To achieve this purpose, a quantitative survey of the supporter of Hammarby Football was performed. Of the 96 respondents in total, 44 were identified as having a lower degree of supporter identification while 52 were identified as having a higher degree. Results of the study showed that the attitude of the two groups differed in that the group identified as having a higher degree of identification leaned towards a more negative attitude towards CSR while the group with lower degree of identification had a neutral attitude with a slight negative slope. The study, however, deduced that these differences were marginal and that both groups are still interpreted as neutral, which provides the conclusion that CSR activities beyond the core business holds little significance to supporters, regardless of their identification.

  • 350.
    Lindroth, Maria
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Olsson, Karoline
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företagens kunskap om survivor syndrome: En kvalitativ studie rörande företagsledningars kunskap beträffande survivorrelaterade problem2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund & problem: Ändrade förhållanden i företagsvärlden under 70- och 80-talet skapade nya utmaningar för företagen. Från att framgångsfaktorerna ansetts handla om stabilitet och statiskhet baseras numera företagens strategier på förändring, utveckling och ett situationsanpassat arbetssätt. För att överleva på arbetsmarknaden tvingas företag ständigt utveckla, koncentrera samt omorganisera verksamheten. Under de senaste 30 åren pågår en nedskärningsepidemi, där kostnadsreducering närmast betraktas som synonymt med personalreducering eftersom lönekostnader är en av de största posterna i kostnadsmassan. Personalnedskärningar har historiskt sett alltför sällan visat sig vara en lyckosam strategi ur ekonomisk synvinkel. Detta har medfört att forskare intresserat sig för företeelsen och tagit fram en förklaring - Survivor syndrome, en psykosocial ohälsa bland de kvarvarande medarbetarna som resulterar i lägre produktivitet för företaget. Eftersom forskningen i ämnet främst är utförd i USA, är det intressant att studera företeelsen under svenska förhållanden.

    Syfte: Syftet är att undersöka vilken kunskap HR-ansvariga i Sverige har om survivorrelaterade problem i organisationer, samt hur survivors och survivorrelaterade problem hanteras.

    Metod: HR-chefer och personalansvariga från fyra stora och tre medelstora företag intervjuades. Företagen är belägna i Dalarnas och Gästriklands län samt hade genomgått större nedskärningar det senaste decenniet. Materialet från intervjuerna tolkades och bearbetades med hjälp av teorikapitlet för att skapa tydligt isolerade kategorier, vilka sedan analyserades med hjälp av vald analysmodell.

    Resultat & Slutsats: Enligt studien finns ett stort glapp mellan teorin och empirin, beträffande kunskapen i ovanstående ämne. Det stora företag som hade hyrt in experthjälp på området och genomförde nedskärningen enligt forskningens rekommendationer, erfor knappt några negativa konsekvenser av nedskärningen. Ett föredömligt agerande, väl värt för andra företag att studera och lära av. Det stora företag som saknade förförståelse beträffande survivorrelaterade problem, var även den organisation vilken erfor mest negativa konsekvenser av nedskärningen. Kunskapen om hanteringen av survivors är generellt låg, att problemen ändå inte är större, kan bero på att företag i allmänhet har en beredskap för olika typer av kriser, vilken till vissa delar även fungerar för att motverka survivor feelings.

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