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  • 301.
    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.

  • 302.
    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.

  • 303.
    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.

  • 304.
    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.

  • 305.
    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.

  • 306.
    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)
  • 307.
    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.

  • 308.
    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.

  • 309.
    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.

  • 310.
    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.

  • 311.
    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.

  • 312.
    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.

  • 313.
    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.

  • 314.
    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.

  • 315.
    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.

  • 316.
    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.

  • 317.
    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.

  • 318.
    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)
  • 319.
    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.

  • 320.
    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 nämna 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?

  • 321.
    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.

  • 322.
    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.

  • 323.
    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.

  • 324.
    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.

  • 325.
    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.

  • 326.
    Lindskoug, Jesper
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sponsringens omvända psykologi2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De ökade investeringarna inom sponsring och idrottsområdet har börjat betraktas som ett

    marknadsföringsverktyg för företag som vill arbeta med sina varumärken. Det har dock på

    senare tid framkommit studier som uppmärksammat att det finns två sidor av området och

    menar att sponsorer faktiskt kan utsätta sitt varumärke för risker i form av negativa attityder

    hos rivaliserande supporter och således omedvetet exkluderat en målgrupp på marknaden

    genom sin sponsring. Studier inom området kan endast begränsa dessa negativa attityder till

    hängivna rivaliserande supportrar vilket gör att man ännu inte vet i vilken utsträckning

    företagets sponsring kan innebära en risk för varumärket. Studiens syfte blev därmed att

    utföra en riskbedömning utifrån ett sponsrande företags perspektiv inom idrott, genom att

    mäta om rivaliserande supportrars attityder till sponsorns varumärke skiljer sig beroende på

    supportrarnas grad av identifikation. För att sedan studera om och i vilken utsträckning detta

    kan leda till ett negativt konsumentbaserat varumärkeskapital.

    För att besvara syftet genomfördes en enkätundersökning på 524 respondenter tillhörande

    Djurgårdens IF, där 404 stycken kategoriserades in som hängivna och 120 stycken som

    medelhängivna. Resultatet som framgick var att supportrar oberoende av identifikation

    påvisade en hög medvetenhet om rivaliserande lags sponsorer samt en negativ attityd till dem.

    De två supportrergruppernas attityder var genomgående homogena och påvisade att sponsorer

    till ett idrottslag kan erhålla ett negativt konsumentbaserat varumärkeskapital och därmed

    omedvetet exkludera vissa konsumenter på en marknad.

  • 327.
    Lindvall, Sara
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Caroline
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Master thesis in business administration Managing place marketing: A study of small municipalities in Dalarna2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem formulation: The spatial environment in Europe and the rest of the world has become highly intensified, leading communities to compete for the same scarce resources such as talented employees, tourism and foreign investments. This has lead municipalities and regional authorities to deploy place marketing as a strategy in the governance of cities and regions. Place marketing is especially important of development in small, rural municipalities with a vulnerable economic situation. The researched area is the County of Dalarna, a region suffering from urbanization, unemployment and other demographic imbalances.

    Purpose: The purpose of this study is to investigate what obstacles there are to implement the success factor framework of the Rainisto model in small municipalities.

    Methodology: Both primary- and secondary was used. Secondary data was retrieved mostly from the participating municipalities own web pages. The primary data was collected from qualitative semi-structured interviews. The sample consisted of six municipalities in Dalarna from which, the manager from the business office was interviewed.

    Results and conclusions: The biggest obstacles for small municipalities to implement the success factor framework are the how and ability factors. The how and ability factors in this case serve as generic terms for how able a municipality is to implement the model. The obstacles that we have derived from the empirical findings and the analysis is lack of organizing capacity, political unity, resourcing, leadership and momentum, all of which falls under the how and ability factors.

  • 328.
    Lindén, Clementina
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jahoula, Anna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Organisational Culture, Leadership & Work Performance: Bachelor Thesis For Business Administration2011Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Over the past few decades, organizational culture, performance and leadership have been widely studied in the business world. Culture has influenced the way in which companies conduct their business. Within this thesis the following question will be discussed: whether there is a perceived connection between organizational culture, leadership and performance in one particular organization. Many academics have concentrated their studies on the possible connections between organizational culture, leadership and performance but the results are diverse. The fact that the studies are not repeating the same results is found interesting by the authors, especially in terms of the analysis-part of this thesis where the chosen theories and prior studies are compared to the empirical results. Within this elaboration the question whether there is a perceived connection between organizational culture, leadership and performance is discussed and analyzed by including an empirical research. The company involved in the study is Italian Trade Commission where the director of the company and five project managers were interviewed through semi-structured interview questions guide. The purpose of the thesis was to investigate, how the employees of this one particular organization perceive their organizational culture and whether there is a perceived connection between organizational culture, leadership and work performance in this organization. The question about organizational culture was directed both to the director and to the project managers, whereas the questions about leadership were directed to the director, and the questions about work performance were directed to the employees. Three research questions were formulated in accordance to the purpose of this thesis. The results that were drawn from the empirical study indicated that the company’s organizational culture is partly strong due to the fact the employees perceived it in a similar way. In this particular organization the culture is “strong” and it is perceived in a similar way by the employees who are mostly taking the culture “for granted”. The two other research questions were concerning the perceived connections between organizational culture and leadership, and organizational culture and performance. In both cases the connection was found and it can be stated that the organizational culture of this particular company influences the leadership style and the performance is connected to the organizational culture. The results cannot be generalized as the case study only covers one organization. Recommendations of this thesis conclude that a need for further studies of organizational culture could exist as this could have a positive implication to the performance as well as to the social dimensions of the organization.

  • 329.
    Llácer Ventura, Graciela
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Svazaite, Juste
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Employment in Sweden from the international students’ perspective2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Every 30

    th person on earth is living outside her/his home country. People migrate for

    different reasons, one of them being studies. Those who leave their home countries to pursue

    studies abroad are referred as international students. International students might be valuable for

    their host country if they decide to stay there after their studies. Their skills, international

    experience and experience of the host country might result very useful in filling the gaps in the

    host country’s l

    abour market. Therefore, this study aims to understand international student’s

    perspectives on post-graduation employment to Sweden. To fulfil the aim, qualitative inductive

    approach was followed so the interviewees were not influenced by predetermined questions. Ten

    in-depth, unstructured interviews with international students at a Swedish university were

    conducted. Interviews were analysed using the method of qualitative content analysis, following

    three research questions which lead to five themes

    – career advancement, enhanced life quality,

    employers’ rejections, lack of soci

    al interactions and family role. Based on the findings, a

    conceptual framework was developed. The conceptual framework consists of the push and pull

    model, national culture, and cognitive dissonance which were found to be useful for the analysis

    and interpretation of the findings. Using findings from the interviews and conceptual framework,

    the analysis was conducted which was followed by the discussion, where the authors of this

    thesis interpreted and discussed the findings from different perspectives. This thesis revealed that

    international students are attracted to work in Sweden for different reasons. However, finding a

    job in Sweden is a difficult task for them. It has emerged that international students are facing

    troubles when looking for employment as well as with communicating with locals. Those

    troubles were discussed with the goal to understand why do they come out. Family topic has also

    emerged suggesting that it plays an important role when deciding whether to seek employment in

    Sweden after the studies or not. As this thesis provides insights into the experiences of

    international students, it is beneficial for the companies who are interested in hiring them.

    Moreover, companies who have never considered hiring international students could be

    encouraged to try a new practice. The stories provided in the thesis might be useful for the

    university, when providing assistance for international students as well as for the students

    themselves to form a realistic picture of what they might experience in Sweden.

  • 330.
    Locander, My
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Samdahl Dufström, Martina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Redovisningsval: K-projektet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 331.
    Lundgren, Helen
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nordkvist, Sandra
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En lyhörd HR-funktion?: - En kvalitativ fallstudie om hur chefer i en kommun uppfattar HR-funktionen och vad de efterfrågar för stöd i det vardagliga arbetet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    HR-funktioner har fått en allt viktigare roll i organisationer. Det har visat sig att HR-specialister ofta utför sina arbetsuppgifter utan direkt eftertanke vad aktörerna faktiskt efter-frågar och har behov av. Syftet med denna studie är att synliggöra hur en kommuns chefer uppfattar dess HR-funktion samt vilket stöd cheferna efterfrågar för att underlätta i deras var-dagliga arbete. Studien har sin utgångspunkt i en kvalitativ fallstudie där det utfördes semi-strukturerade intervjuer med sju av Borlänge kommuns chefer som var verksamma inom olika verksamhetsområden och hierarkiska nivåer. Resultatet av studien har synliggjort områden som HR-funktionen ansvarar för, liksom hur behoven av stöd varierar inom dessa. Fem fak-torer har identifierats som anses påverka HR-funktionens möjlighet att erbjuda ett effektivt stöd till kommunens chefer. Inom samtliga områden framkommer en tydlig efterfrågan av personliga relationer och gränsdragningar gällande ansvarsfördelningen mellan HR-specialisterna och cheferna.

  • 332.
    Magnusson, Therese
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bogatiryova, Irina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ranking och dess påverkan på val av lärosäten i Sverige: En kvantitativ studie om gymnasieelevers syn på rankinglistor2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are many third-year high school students who are faced with a major decision regarding education and which institution they are going to study at after graduation. Some high school students have already decided where to study, while others are uncertain. A high school student must have knowledge of the various options which he or she is available to choose, in order to make an informed decision, because each option can affect the direction of their decision. One type of information is the ranking lists of various universities. Ranking lists are meant to facilitate the wide range of courses and universities. Ranking lists function as a supporting tool in the choice of an institution by giving the applicant the comparative opportunities in order to let the applicant act according to their own established criteria.

    This study aims to research high school students’ behavior towards the ranking lists. The research is based on a quantitative study which was made in the form of a questionnaire which were answered by third year students’ from Dalarna region. The survey was grounded on the theories and hypotheses that we have either verified or rejected in order to achieve a result.

    The conclusion that the research presents, is that the impact of ranking lists towards current high school students' choices of universities is very limited. This means that the ranking lists may affect students’ choices in some relevant way when the searched alternatives of universities is among the lowest ranking universities in a ranking list. Despite this, there are other factors that can affect high-school students’ choices of an institution, such as own opinion and reputation of an institution.

  • 333.
    Marklund, Anneli
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Norestrand, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Corporate Social Responsibility och lönsamhet: Finns det ett samband mellan företags rapporterade CSR-arbete och dess lönsamhet?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: What responsibilities do corporations have in our society? What function should they have? Is corporations’ function to maximize profit and only ensure their own good, or do they have a greater responsibility and obligations to society? These questions have been discussed during a long period of time and the image of corporations and entrepreneurship is continuously changing as society changes. The opinion that corporations have a social responsibility, in addition to the financial, has spread across the world, and the question that appears is whether there is any contradiction between social responsibility and corporate profitability. Or could it be that social responsibility can lead to increased profitability?

    Purpose: Through an empirical study provide an explanation of whether Swedish listed companies’ reported CSR work has a positive impact on their profitability.

    Methods: In order to achieve our purpose we choose a deductive quantitative method to be able to make a statistical generalization. The reported CSR work was operationalized by Folksam’s report "Corporate Responsibility Index" and profitability was measured by return on assets (ROA) and profit margin. The analysis was conducted using multiple regression analyzes.

    Conclusion: The results of the study show that the reported CSR work has a positive impact on the Swedish listed companies’ profitability, both in terms of return on assets (ROA) and profit margin.

  • 334.
    Maryse Mukherjee, Julie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dilkaute-Berse, Laura Kim
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Use of social networking services for job-seeking purposes: Under consideration of German students’ personality and their attitude towards social networking services2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract:

    In recruiting factors such as experience and education are important for recruiters but also soft skills such as personality are considered. While education and experience can be learned, personality can hardly be changed and influences people’s behaviour. Job-seeking has evolved over the last decade from using traditional offline channels to including online channels in the search. Thus, reaching suitable candidates for employment requires the use of the right recruiting channels both online and offline. Therefore, one needs to know what kind of people use what channels for job-seeking. As online recruiting is gaining popularity, this research focuses on two factors that appear to be influencing job-seeking behaviour via social networking services (SNS).

    The aim of this paper is to investigate the relationships between students’ personality traits, their attitude towards SNS and usage of SNS for job-seeking purposes. Hypotheses were formulated in the conceptual framework related to the Big Five Inventory, the conceptualised attitude towards social media and three dimensions (past, passive & future) of use of SNS for job-seeking purposes for the three SNS Facebook, LinkedIn and Xing. These were tested by means of correlation analysis, regression analysis. The data for these analyses were collected using an online survey forwarded to German students by means of judgemental and snowball sampling.

    The results of this study show that regarding personality traits, i.e. openness, conscientiousness, agreeableness and neuroticism, no relationships were found with a favourable attitude towards SNS. Moreover, the hypothesis that a favourable attitude towards SNS has a positive relationship with the use of SNS for job-seeking purposes can be slightly supported.

    In conclusion, in the German context at this moment in time, based on the conducted study, there seems to be no advantage for organisations to concentrate their recruiting on specific SNS (Facebook, LinkedIn, Xing) to attract people according to the personality traits businesses desire from their future staff, but in relation to what kind of jobs are offered, i.e. full-time, internship, student jobs, some SNS are more suitable than others.

  • 335.
    Mashharawi, Noureddin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mavi, Diren
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Frivillig revision: Inställningar revisionspliktiga aktiebolag och myndigheter har till frivillig revision, revisorn och revisionen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden abolished the audit requirement for the smallest limited companies in the year 2010. This meant that the smallest limited companies no longer was required audit if the company during its last two fiscal years did not reach more than two of the following three conditions; three employees, total assets of 1.5 million and net sales of three million crowns (SOU 2008:32). Following Sweden’s entry into the EU there has been a goal to adapt the accounting standard to the other EU member states. The consequences of such harmonization could mean higher limits of the audit requirement. This enables more companies to refrain from auditing (Prop. 2009/10:204). The thesis focuses more specifically on questions about existing audit required limited companies attitudes to auditors, audit and a possible increase of the limits for the audit requirement. Also how the government agencies respond to such an increase.

    The purpose of the thesis is to contribute to the current discussion about the audit requirement. The thesis describes and discusses the attitudes audit required limited companies have on a voluntary audit, the auditor and audit. It also explains how the government agencies respond to an increase of the limits for the audit requirement. A qualitative research method consisting of interviews have been used to answer the purpose. The results of the interviews has been categorized into six areas. Previous research and theories about auditing and auditors have been linked to the interviews in order to analyze the responses.

    The results demonstrate that audit required limited companies will not relinquish the audit despite voluntary audit. Government agencies have a negative attitude towards raising the limits for the audit requirement. The companies have a positive attitude to auditors and audit because they see it as an asset to the company. The auditor’s role is not limited to only an independent auditor, but the auditor is also seen as an advisor and a discussion partner. Confidence in the auditor provides security for the company and they see the audit as a stamp of quality towards stakeholders.

  • 336.
    Mboob, Mariam
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Mat på nätet: Konsumenters uppfattning till e-handelstjänsten "Matkassen med färdiga middagslösningar"2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med den här uppsatsen är att analysera konsumenters uppfattningar om den så kallade "Matkassen" utifrån ett positivt respektive negativ perspektiv. Frågeställningarna som hjälpt till att besvara syftet utgår från; vilka positiva respektive negativa faktorer finns det med att handla en Matkasse via internet?

    För att besvara dessa frågor har referensramen varit baserad på tidigare forskning inom området konsumentbeteende som visar att konsumenter som använder sig av vissa tjänster påverkas mycket av socioekonomiska faktorer, socialklass men även individens egenskaper kan påverka hur han/ hon fattar olika beslut i livet. I och med det har referensramen varit en vägledning som kunnat presentera varför vissa konsumenter väljer att handla livsmedel via internet och andra inte. Till en början redovisar teorin att Matkassekonsumenter ska ha en stabil inkomst, vara bekväma med att använda internet och känna att de är tidsbegränsade vilket gör att de lockas till att använda tjänsten. Men anledningen till att Icke Matkassekonsumenter väljer att avstå från tjänsten är baserad på att de uppfattar att det finns risker med att handla färskvaror, såsom att köttet eller grönsakerna inte är fräscha vid leverans men även den höga leveranskostnaden har fått dessa kundgrupper att avstå.

    Den metod som används i studien är kvantitativ och kvalitativ metod, detta för att fånga olika konsumenter som använder Matkassen men även konsumenter som inte använder sig av tjänsten. Sedan används det kvalitativ metod för att få en djupare uppfattning om vad 4

    konsumenterna verkligen tycker om tjänsten. Urvalet för studien bestod av fem olika åldersgrupper med 20 respondenter inom varje grupp för att få en jämn fördelning inom urvalet.

    Resultat som framkom ur det positiva perspektivet visade att konsumenterna väljer att använda tjänsten för att det är bekvämt, enkelt och tidsbesparande. Men dessa konsumenter uppfattar även att Matkassen är en tjänst som inspirerar de till en varierande kost, dvs. att de lär sig laga rätter som de inte vågat eller haft kännedom om tidigare. Ur det negativa perspektivet uppfattar konsumenterna att det är dyrt med tjänsten, det är höga leveranskostnader men konsumenterna vill även se och känna på varorna innan inköp.

  • 337.
    Meszaros, Mariann
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Student Thesis Level: Master’s Thesis in Business Administration Corporate Social Responsibility (CSR) networking: A case study on why members join CSR network and why are they sharing their knowledge2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – This research focuses on finding the reasons, why members from different sectors join a cross-sector/multi-stakeholder CSR network and what motivates them to share (or not to share) their knowledge of CSR and their best practices.

    Design/methodology/approach – Semi-structured interviews were conducted with members of the largest cross-sector CSR network in Sweden. The sample base of 15 people was chosen to be able to represent a wider variety of members from each participating sectors. As well as the CEO of the intermediary organization was interviewed. The interviews were conducted via email and telephone.

    Findings – The findings include several reasons linked to the business case of CSR such as stakeholder pressure, competitive advantage, legitimacy and reputation as well as new reasons like the importance of CSR, and the access of further knowledge in the field. Further reasons are in line with members wanting to join a network, such as access to contact or having personal contacts. As to why members are sharing their CSR knowledge, the findings indicate to inspire others, to show CSR commitment, to be visible, it leads to business opportunity and the access of others knowledge, and because it was requested. Reasons for not sharing their knowledge would be the lack of opportunity, lack of time and the lack of experience to do so.

    Originality/value – The research contributes to existing studies, which focused on Corporate Social Responsibility and cross-sector networking as well as to inter-organizational knowledge sharing in the field of CSR.

  • 338.
    Mikkelsen, Gustav
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Torsholm, Adam
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ensam, men stark: en kvalitativ studie om idrottsstjärnor som sponsringsobjekt, ur ett företagsperspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis studies corporate sponsoring of athletes and how companies look uponthe possibilities versus the risks of sponsoring athletes.Our hypothesis is that there are other aspects than merely the sports achievementsthat determine the athlete’s attraction value as a sponsoring object.In order to test this hypothesis the study will look into sponsoring decisions of threeSwedish companies.We found that the companies in this study consider sports achievements of lesserimportance than characteristics of the athlete. We examined whether there are anyspecific characteristics that the companies’ value higher than others. We found thatthe companies look for very specific characteristics that match the values that thecompany wants to be associated with. However, of even greater importance arecharacteristics with an impact on the general image of the athlete, such ascharacteristics determining if the athlete is perceived as genuine, honest, trustworthyand sympathetic.Sponsoring an athlete means possibilities but also poses risks for the sponsoringcompany. The study will also examine how the companies look upon those risks inrelationship to possibilities. Most companies priorities minimizing risks rather thanutilizing specific characteristics associated with an athlete. Many of the risks takeninto consideration are risks inherent in the nature of the sports, such as the risk of theathlete getting injured. Another kind of risk is associated with the behavior andpersonality of the athlete. This is the risk of negative attention because of the ethicsof the athlete. When the companies in the study explain what possibilities they valuein sponsorship agreements it is primarily the feedback and the impression the athleteslend to the product of being the choice of experts. The message is that if the productmeets their high standards, and then the standard will also be good enough for theconsumer.

  • 339.
    Moberg, Victoria
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Haglöf, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Redovisning av intellektuellt kapital: En kvantitativ studie av företag noterade på First North Stockholm2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title:

    Intellectual capital disclosure

    -

    A quantitative study of companies listed on First North Stockholm

    Author:

    Victoria Moberg och Malin Haglöf

    Background:

    Intellectual capital is assets that often isn’t allowed to be included in the balance sheet as they usually do not meet the requirements for an intangible asset in accordance with IAS 38. This study investigates to what extent companies in a less regulated marketplace disclose intellectual capital in the voluntary part of the annual report.

    Purpose:

    The purpose is to present an overview of how much intellectual capital is disclosed in each category (structural capital, human capital and relational capital) and how it differs depending on industry and size.

    Method:

    Content analysis is used to measure to what extent intellectual capital is disclosed, by counting the existing terms associated with intellectual capital in annual reports.

    Conclusion:

    Relational capital is the most widely disclosed category, consistent with the majority of previous research and the Legitimacy theory. There is, however, no positive correlation between the size of the company and the disclosure of intellectual capital. Nor is there any significant difference depending on industry affiliation. The results of the study differ from previous research, as well as the Stakeholder and the Legitimacy theory. Hence, these theories does not explain well enough, to what extend listed companies in a less regulated marketplace disclose intellectual capital.

  • 340.
    Molander Kristiansen, Linn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Persson, Veronika
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionens relevans vid kreditgivning: En studie om hur revisionspliktens avskaffande har påverkat kreditgivning i små aktiebolag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The relevance of auditing in granting of credits – A study of how the abolition of the

    statutory audit has affected the lending to small companies

    Authors: Linn Molander Kristiansen and Veronika Persson

    Background: In 2010 the audit requirement for small companies were abolished. An audit is

    performed in order to ensure the reliability of the annual report. Since the reform, the Swedish

    Companies Registration Office (Bolagsverket) has experienced an increased number of

    annual reports with lack of quality. The quality and the reliability of an annual report are

    important for several of the company’s stakeholders, for instance the creditors who use the

    annual report as a basis for its credit assessment.

    Purpose: The purpose of the study is to illuminate how the abolishment of the statutory audit

    has affected the lending to small firms.

    Method: The study was conducted using a qualitative approach, where four carefully selected

    lenders at different banks in Dalarna were interviewed by e-mail. Subsequently, the collected

    empirical material was analyzed based on the theoretical framework.

    Conclusion: The study shows that if small firms have auditor or not is a less important factor

    in the credit assessment. If the annual reports are audited is that a seal of quality for the

    creditors. The most important thing for the lenders is to do an overall assessment of the

    company and the owner where several different factors are considered in the credit

    assessment. Relationships are very important for creditors, not only the relationship with the

    owner but also to the auditor. A good relationship generally generates trust and is simplifying

    the lending process. The study shows that companies using an auditor in some cases can get

    better condition in interest rate compared to those without one.

  • 341.
    Monah, Abraham
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Okojie, Osedebamen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings behavior in the banks.

    Design/method/approach - This empirical investigation uses an unbalanced panel data of five commercial banks in Liberia for a period of six years, 2010 to 2012 before and 2013 to 2016 after IFRS adoption. The data generated from the audited financial statements of the commercial banks were analyzed with two sample t test and multiple linear regression. We also run robustness check with same statistical procedures to validate the results.

    Findings - the empirical results show a statistically insignificant difference in earnings management after the adoption of IFRS, which means the introduction of IFRS did not have significant effect on earnings management practices in the banks. Additionally, we found no significant relationship between Liberia GDP growth and DLLP. Finally, we discovered a positive insignificant relationship between the capital adequacy ratio and DLLP as predicted.

    Originality/value - the result of this thesis advances the understanding of earnings management under US GAAP and IFRS in an emerging economy. As most of the existing literature conducted on earnings management are mainly focused on developed economy with capital market and data from non-financial institutions. This thesis fills a gap in the existing literature by studying managerial discretion in an unusual environment. The results of our findings inform regulators, investors, auditors and standards setters considering IFRS adoption.

  • 342.
    Montserrat Romero Fernández, Elena
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Georgieva, Rosi
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Mobile Application Market: Building Virtual Communities: From A Developer’s Perspective2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis discusses the existing virtual communities within the application (app) market. Themain focus of this thesis is to discuss interactions between organizer (developers) and individual(users). The research question for this thesis was answered by interviewing several developers withdifferent roles in the field. Their answers showed that the user communities within the app marketare mostly pools as they share traits but members have no interactions with each other, and becauseof this the importance of the interaction between developer and user was highlighted. Additionally,the interviews informed us of the role other communities have in the development of apps, in termsof improving the apps before, during and after development.

  • 343. Morgan, Michael
    et al.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    de Esteban Curiel, Javier
    Has the Experience Economy Arrived?: A Comparison of Three Visitor-Dependent Areas.2008In: TTRA Europe Chapter Conference., Helsingfors, 2008Conference paper (Other academic)
    Abstract [en]

    This paper explores the concept of the experience economy as a basis for management and marketing strategies in regions which are heavily dependent on visitors. These regions face challenges from the trend towards ‘recommoditisation’ of services, where consumers make decisions solely on price and availability. With the rapid adoption of the internet among other factors, potential tourists can compare on-line prices to find bargains in services such as transportation, accommodation, and entertainment. The result has been to make a much greater choice of destinations affordable and accessible to visitors, often to the detriment of established European destinations. Coastal resorts and rural recreation areas providing services aimed at people on main holidays of seven or more days have been particularly affected and, unlike other industries, are unable to relocate to reduce costs or access new markets. To survive, they therefore need to find innovative ways of exploiting the resources of their own creativity and the unique natural and culture distinctiveness of their locality. The hypothesis put forward by writers such as Pine and Gilmore (1999), King (2002) and Williams (2006) is that only by creating unique and memorable experiences for its consumers can any service organisation achieve a sustainable competitive advantage. Our research programme explores the extent to which the concepts of 'the experience economy' have been understood and accepted by decision-makers in these visitor-dependent areas, and how successfully they have been implemented to date. This paper focuses on three different types of case study regions by geography and market, the rural recreation region of the Siljan Lake District in Sweden, the seaside resort of Bournemouth in the United Kingdom and the historic city of Alcala de Henares in Spain. Interviews were conducted with representatives of public sector Tourism Destination Management Organisations, private sector tourism associations and the appropriate Regional Planning body. These first explored their perceptions of the forces driving change in their markets, and the strategies and products that were being developed in response. They were then asked for their comments on a selection of statements from the ‘experience economy’ literature. Thus it was possible first to compare their unprompted perceptions of their business environment with those of the experience economy writers, and then to ask directly the extent to which they accepted the conclusions and prescriptions of those writers.

  • 344. Morgan, Michael
    et al.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    de Esteban Curiel, Javier
    Has the experience economy arrived?: The views of destination managers in three visitor-dependent areas2009In: The international journal of tourism research, ISSN 1099-2340, E-ISSN 1522-1970, Vol. 11, no 2, p. 201-216Article in journal (Refereed)
    Abstract [en]

    This paper explores the concept of the experience economy as a basis for management and marketing strategies in tourism destination regions. It identifies the key elements of the concept as being a view of consumer behaviour which stress the emotional, aspirational and participative over the functional and rational; an approach to services management through theatrical metaphors of staging, casting and performance; and strategies which see the delivery, or co-creation, of unique and memorable experiences as a source of competitive advantage. It investigates the extent to which these have been accepted and acted upon by destination managers, using case studies from three contrasting visitor-dependent economies.

  • 345.
    Myhren, Jonn Are
    et al.
    Dalarna University, School of Technology and Business Studies, Construction.
    Heier, Johan
    Dalarna University, School of Technology and Business Studies, Energy Technology.
    Hugosson, Mårten
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Zhang, Xingxing
    Dalarna University, School of Technology and Business Studies, Energy Technology.
    The perception of Swedish housing owner’s on the strategies to increase the rate of energy efficient refurbishment of multi-family buildings2018In: Intelligent Buildings International, ISSN 1750-8975, E-ISSN 1756-6932Article in journal (Refereed)
    Abstract [en]

    Improving the energy performance of existing buildings is crucial for reaching both EU and national climate and energy targets. The main objective of this study was to map challenges that Swedish housing owners perceive when making energy-efficiency refurbishments. A secondary objective was to compare how well these challenges relate to national strategies. The study applied a combined methods approach with audience response meters and in-depth qualitative semi-structured interviews. The housing owners express the view that they have sufficient knowledge of national ambitions to improve the energy performance of buildings and welcome the new building regulations. Despite this supposed knowledge and the current economic situation with beneficial loans, the refurbishment rate still remains low. The housing owners explain that they are concerned about the ‘performance gap’ and request more accurate energy performance predictions. They are also waiting for proof that all sustainability goals can be reached in reality. Probably, too few projects fulfilling ambitions in all categories: economically, socially and energy-wise have been followed up and demonstrated nationally. The new national information centre on refurbishment of buildings may help to spread information about such projects, raise awareness and thus increase the refurbishment rate.

  • 346.
    Myrholm, Joanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nääs Gustafsson, Moa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Motivation ur belöningssynvinkel2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For companies, the staff is an important resource and to motivate workers to a high achievement

    requires that the company has an effective reward system, whose purpose is to guide and

    motivate employees in the desired direction. Companies can use monetary rewards, such as

    salary, which is the most abundant. But even non -monetary rewards such as feedback or a cake

    after the company accomplished something good.

    In order to answer the purpose we are going to emphasise different authors theories about

    motivation. The theories describe that people are motivated by different things and through

    interviews we have got an deeper understanding of how the various incentive systems can affect

    the individual commitment to work.

    This thesis is divided into six parts where the first part deals with the background of this thesis,

    its problems and purpose. Part number two is den theoretical part and treats the employee's

    motivation, importance of motivation in work, and the content of monetära- and non monetary

    rewards for the employee. The third part is the method that describes how we proceeded this

    survey in order to answer our purpose. Part Number four consists the empirical part where we

    applied interviews in companies "X" and "Y". The companies were chosen to be anonymous. In

    part number five we deal with the analysis of our survey. We then end the essay part number six,

    with a conclusion and suggestions for further research.

    We have by the way we worked observed that all respondents are motivated by both monetary

    and non-monetary rewards. The non-monetary rewards had a larger role for the internal

    motivation of the workers and the monetary rewards is a key factor as to why the individual

    works.

  • 347.
    Nankole Mukaya, Eudia
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Karvounis, Stamatios
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    How companies respond to Media Criticism for Tax Avoidance Strategies2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose

    : The aim of this paper is to examine how companies which are subject to criticism for their tax avoidance strategies respond to such criticism by analyzing tax related disclosures in organizations’ annual reports as well as corporate social responsibility reports.

    Design/Methodology/Approach:

    A qualitative research design was applied using content analysis on annual and corporate social responsibility reports which were collected from the companies’ archives. The reports were selected in terms of the time that the tax avoidance scandal was exposed on media. Therefore, a three-year timeframe of reports was studied, one year before the scandal, the year of the scandal and one year after. The interpretation of the results was done using legitimacy theory.

    Findings

    : Three different disclosure strategies have been identified, namely accepting, challenging and influential strategies, which companies use in different ways A variation of responses to media criticism among the companies have been observed which indicates that there is not a framework of answering to media criticism for tax avoidance strategies. The study also illustrates that there is lack of disclosure strategies within the corporate social responsibility reports.

    Limitations/Implications:

    The data were collected only from annual reports and CSR reports; other corporate releases were not taken into consideration. The selected companies include one European company and five U.S. companies

    Originality/Value:

    The paper contributes to the understanding on how multinationals who are key actors use different response strategies for aggressive tax management as well as provides important information to tax administrators. Furthermore, a theoretical basis on linking corporate response strategies to media criticism based on a legitimacy framework is provided, which could facilitate managers in dealing with the public criticism when their legitimacy is threatened.

  • 348.
    Nielsen, Anne-Linn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Larsson, Victoria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kundrelationer i bankbranschen: Hur banker med skilda verksamheter arbetar med kundrelationer idag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine and compare how banks with differentiating operations work with their customer relationships. The financial market has changed because of digital advances in society as a whole and because of newly arisen competitors. This has created a new competition were the customer relationship is important as a competitive advantage. To establish how different banks work to retain and maintain their customer relationships we’ve conducted group interviews with banks with differentiating operations. The result shows that banks with different operations work slightly differently regarding their customer relationships. Large banks are more digitally driven and prone to adopt technological solutions. The smaller banks rely on word-of-mouth to gain new customers and attaches significant importance to creating a sort of affinity or an emotional commitment through their local presence. The bank insurance company’s priority is the interpersonal relationship with the customer and believes that this is where trust is built. Furthermore, the relationship between the customer and the banker seems to be stronger and more valued by the customer than the relationship between the customer and the bank as a brand.

  • 349.
    Nilson, Henrietta
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hytti, U.
    Moving between visibility and invisibility: Understanding social and family business spheres2018In: Women in Business Families: From past to Present / [ed] Jarna Heinonen, Kirsi Vainio-Korhonen, Taylor & Francis Group, 2018, p. 99-110Chapter in book (Other academic)
  • 350.
    Nilsson, Ida
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En studie om mindre företags användande av ekonomistyrning i mindre klädbutiker i Dalarna och Gävleborg2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: A study of smaller companies use of management accounting in the clothing industry

    Authors: Ida Nilsson

    Tutor: Klas Sundberg

    Level: Bachelor of Science in Business and Economics

    Key Words: Key figures, Instruments, Small business, Management accounting

    Purpose: The purpose is to explain why management accounting is used in lesser extent in smaller companies than in larger companies and give concrete examples on explanations according to questions as follows. The background for this purpose is that the smaller companies, according to previous research, do not use management accounting as much as large companies do.

    Research questions:- What does business owners know about financial management?- Has research in financial management changed?- Who manages the financial management?- Is there a big difference in how companies in the same industry use instruments and key figures?

    Method: The study consists of a qualitative method containing four semi structured interviews with respondents from small companies in the clothing industry. Theory is based on scientific articles and literature.

    Conclusions: The study’s collected empirical evidence can together with the literature confirm that smaller companies use financial management to a lesser extent or at least in other ways.

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