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  • 401.
    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.

  • 402.
    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.

  • 403.
    Melkie, Dorine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Samardzic, Monica
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Generationsskifte som strategi i familjeföretag: Fallstudier om hur den yngre generationen upplever sin roll som efterträdare med fokus på familj, strategi och generationsskiften2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Succeeding with a generational succession in family businesses requires many coinciding circumstances to become optimal. The circumstances are described as both as formal and informal due to the fact that family businesses constitute an unique form of organization. The biggest shortcoming of a generational succession failure is that leaders are not sufficiently prepared. Due to lack of planning, many family businesses tend not to survive their first and second generational succession. Research shows that certain circumstances play a greater role than others, while researchers also believe that family businesses are unique entities and thus different from one another. What works for one family in a situation will not work for another family in a different situation. The question of how these theories should be realized in different family businesses thus constitutes the study’s problem discussion, which aims to highlight how these aspects are considered from a strategic perspective.

    Purpose: The purpose is to create an in-depth understanding of how small family businesses formulate and implement strategies for an expected change of generation. This study also aims to describe how the younger generation experiences their role as successor.

    Method: Case studies have been conducted in four family businesses where predecessors and successors of the family firms have been interviewed. The study applies a deductive approach where the theoretical framework constitutes a basis for problem discussion and interview questions. The study’s theoretical perspective is based on three main parts: family, business strategy and generational succession, which are subjected to empirical review and analysis.

    Conclusion: Commitment and roles are crucial factors for how early the process of succession planning begins. This generates a positive effect on how the successor experiences his role and shows a clear difference between sucessors who have gained knowledge from an older generation against those who did not recieve it. In that case, the successor initially acts more spontaniously in his decision making, where strategies tends to be emergent without any clear intentions and then move to formal planning as the knowledge generation becomes greater.

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  • 404.
    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.

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  • 405.
    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.

  • 406.
    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.

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  • 407.
    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.

  • 408.
    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.

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  • 409.
    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.

  • 410. 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.

  • 411. 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.

  • 412.
    Mugsha, Michel
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Aziz, Muhammed
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Personalens attityder gentemot internrekrytering: En kvalitativ jämförelsestudie om internrekrytering mellan två banker2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The technological development has had a major influence on the financial market through increased digitalization and meant a big change for how banks now are operated. One of the effects is that it has changes the duties carried out by the staff who work at the banks. These changes have made the work more focused on customer service. Thus, the influence of staff has changed and become important to customers. The aim of the study is to identify factors that affect employees’ attitudes towards internal recruitment within two different banks. Based on theories, three categories have been created to compare employee attitudes and influencing factors behind attitudes in the form of internal recruitment, influencing factors in work and the importance of balance between work and life situation. The study uses a qualitative method in the form of semi structured interviews, where the sample consists of ten employees from two different banks. The study shows that there are similarities in influencing attitudes of the staff within the two banks when it comes to career opportunities, management and value creation in work. Differences in terms of experiences and the balance between work and privacy as influencing factors in staff attitudes towards internal recruitment for both banks. Proposals for continued research is measuring staff's attitudes towards internal recruitment to establish a generalized conclusion. Another suggestion is to study the organizational structure of different banks and its impact on staff's attitudes towards internal recruitment.

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  • 413.
    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 buildings2020In: Intelligent Buildings International, ISSN 1750-8975, E-ISSN 1756-6932, Vol. 12, no 3, p. 153-168Article 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.

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  • 414.
    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.

  • 415.
    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.

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  • 416.
    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.

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  • 417.
    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)
  • 418.
    Nilsson Furmenkova, Natalia
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lisovenko, Maryna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Goodwill och övriga immateriella tillgångar: En jämförande studie i hur svenska läkemedelsbolag och dataspelbolag hanterar goodwill och övriga immateriella tillgångar i bokföringen.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of the study is to compare goodwill impairment losses between the computer games industry and the pharmaceutical industry, and to compare depreciation rates of intangible assets between these industries occur as well as to compare goodwill impairment loss and deprisiation rates other intangible assets within each industry separately.

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

    Result and conclusion: The study shows that depreciation rates of other intangible assets within the pharmaceutical industry are lower than within the computer games industry. The difference in goodwill impairment losses between the two industries was not significant. This study concludes that both the pharmaceutical industry and the computer games industry have goodwill impairment loss that is lesser compared to the depreciation rate of other intangible assets. The difference between the industries was anticipated based on the different conditions of the industries.

  • 419.
    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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  • 420.
    Nilsson, Johan
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisorernas rekommendationer i valet mellan K2 och K32018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study discusses accountants' view of the K frameworks and what motives that lies behind their recommendations to smaller businesses choosing between K2 and K3. The purpose of the study is to supplement the previous knowledge within the area to create opportunities for the businesses to become more independent when choosing accounting framework. The study also aims to look at if the accountants' independence can be questioned for this type of consulting. I've used semi structured interviews, a qualitative method, with four accountants to define an opinion. The empirical material has then been analyzed and conclusions been made that K3 can propose advantages for the business economic status, among other things because of the trading freedom the framework provides. K3 can also be favorable when the business' stakeholders are informed as well as making future expansions easier. When the accountants recommends K2, the simplifications of the framework seems to be an important motive, which can be assumed to be a way for the accountants to help their clients making rational savings as a result of less administration within the accounting. Measures to maintain the accountants' independence were, among other things, internal quality measures, second opinions from other agencies, using common sense, using a technique where the recommendations' pros and cons are proposed rather than making a decision on the behalf of the client, education and seminars within the subject, asking solicitors for advice, aiming for a culture where everyone feel free to express their opinions, as well as splitting auditing and consulting within the teams.

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  • 421.
    Nilsson, Robert
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bonus: En jämförelse mellan fyra länder2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syftet med denna uppsats är att ge en bild av eventuella skillnader mellan fyra länder vad det gäller bonus till VD. Företagen som undersöks är ifrån Sverige, Storbritannien, USA och Norge. I uppsatsen redovisas teorier kring ersättningar och regelverk. Teorierna leder fram till tre stycken hypoteser som testas. Antal bolag från varje land som undersöks är 10 stycken, totalt 40 stycken. Bolagen har valts ut ifrån börslistor där de största bolagen från varje land finns med. Metoden som valts för undersökningen är en kvantitativ metod. Årsredovisningar och Proxy Statements undersöktes för att generera data. Undersökningen resulterar i att de två första hypoteserna styrks och den tredje kan inte få något stöd utifrån de material som undersöks. Som avslutning så ges förslag till vidare forskning inom ämnet.

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  • 422.
    Nilsson, Sanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wallin, Ellinor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: En kvantitativ studie om förändringen i företagshållbarhetsredovisningar när frivilligt blir lagstadgat2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Sustainability report: A quantitative study of the changes in companies’ sustainabilityreports when voluntary gets regulatedAuthors: Sanna Nilsson and Ellinor WallinBackground: In order for companies to increase their work with sustainability thegovernment introduced, at the end of year 2016/2017, the requirement that large companieshave to establish a sustainability report. The purpose of the introduction was also to increasetransparency and simplify comparability. The companies that are subjects to the newsustainability disclosure requirements must meet more than one of the limit values in Chapter6 of the Annual Accounts Act (1995: 1554). Companies are advised to use an establishedframework where the Global Reporting Initiative (GRI) is the most widely acceptedframework.Purpose: How do sustainability reports change in the number of GRI performance indicatorsfor private sector companies that are subjects to the Sustainability Disclosure Requirements inthe Annual Accounts Act (1995: 1554) after the introduction?Method: We have applied a quantitative content analysis where we have developed a codingtemplate based on GRI´s framework. We have encoded the number of GRI performanceindicators in sustainability reports for the financial years 2014-2017 which included 20private sector companies. We separated the sample into environmental and neutral companiesbased on the number of environmental GRI performance indicators reported during the year2014. If the company reported 40,1 percent or more in the environmental category, comparedto the total number of GRI performance indicators, we classified it as an environmentalcompany. If the number of environmental GRI performance indicators was less than 40,1percent, the company was classified as a neutral company.Conclusion: The results of the survey indicate a small increase in the number of GRIperformance indicators after the introduction of disclosure requirements in sustainabilityreporting. The result also showed that the environmental companies reported more GRIperformance indicators than the neutral companies before the introduction. After theintroduction, the environmental companies also had a larger increase in the number of GRIperformance indicators than the neutral companies.

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  • 423.
    Nirs, Ronja
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    "Tjänstekvalitet och kundnöjdhet": En fallstudie om nattklubb X tjänstekvalitet och kundnöjdhet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study has a focus on a specific selected business. The company referred to as company x or company unless otherwise mentioned in the text, as they wanted to be anonymous. Company x is a company that runs a restaurant with a nightclub as a primary purpose. The company has over the past five years evolved from being run-down unprofitable businesses with few guests to have doubled its turnover six times (from 4.5 million to 30 million) and almost a full house every friday and saturday. During its development / growth, it has also had time to become Sweden’s central most popular nightclub. How can it be that the company has achieved this in such a short time?

    The purpose of this study was to analyze and describe how customer satisfaction and service quality is experienced in company x, which is a profitable and successful service company in the entertainment industry. This has been done by examining how and what parts the company x has worked with to develop its service quality and customer satisfaction. This has been done through five questions, such as what customers expect from company x and how they later experienced company x, and how company x perceive customer expectations.

    To conduct the case study, I used a qualitative-and a quantitative combined method with nine semi-structured interviews with the company’s management and their customers and 240 questionnaires collected from company employees and their customers.

    The theoretical framework in this study is based on connections between several relevant researchers and authors' theories about services. The model in the reference framework is based on the "The service-profit chain" as it clarifies the relationship between customer loyalty, employee loyalty, productivity, satisfaction and profitability by Heskett, Jones, Loveman, Sasser, Jr & Schledinger (1994). The links in the model are linked in a chain where profitability and growth are stimulated primarily by customer loyalty, which in turn is a result of customer satisfaction. Customer satisfaction is influenced primarily by the quality of the offered service. To measure the quality of the company Grönroos (2004) and Berry, Parasurman and Zeithaml (1988) quality dimensions has also been analyzed. The results of the investigated company in this study showed that the customer’s perception of the company is largely positive, with a few negative experiences. The study showed that the customers are satisfied with the company and that they feel that their expectations are fulfilled. The management and their staff perceptions of their guest’s expectations of the company matches what the guests responded in the survey. The parts that the company has worked on to develop is customer satisfaction and service quality are the person-related factors and the technical and functional qualities

  • 424.
    Nord, Per
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygårds, Johnny
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Värderelevansen för immateriella tillgångar och goodwill2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to see whether intangible assets and goodwill are value relevant, accordingly, if these items have connection with the share price in the financial statements. Furthermore, we investigate whether the introduction of IAS/IFRS in 2005 has an impact on the value relevance of intangible assets and goodwill. The results showed first that the intangible assets and goodwill, for the study selected companies, are associated with the share price. When we examined how the introduction of IAS/IFRS in 2005 affected the value relevance of intangible assets and goodwill, the regression of IAS/IFRS in 2005 turned out for this study, to not be significant. Therefore the hypothesis that the new accounting system would increase the value relevance of intangible assets and goodwill were rejected.

    As Ritter and Wells (2006) in their study argues that large companies tend to identify and recognize intangible assets, therefore we have chosen to include both large and smaller companies to see if the size is relevant. The results of the regression with size as a dummy was found to be significant and have a association with the share price. By contrast, the value relevance of both intangible assets and goodwill decreased. The intangible assets significance was found to disappear, with size as a dummy. This can be interpreted as intangible assets may not be value relevant after all, since there seem to be other variables that affect the value relevance, we have not included in our study.

    To get the best response to our study, we did a quantitative survey and a revised version of the Ohlson (1995) method, which is a method developed to see the value relevance of the reported assets of the firm. The method is used by most scientific papers that examine the value relevance, which should demonstrate that the method is proven and stable. In the theoretical part, we describe the relevant previous research and then explains relevant theories, as Redovisningsrådets Rekommendationer (RR) and International Financial Reporting Standards (IFRS), and then we compared them with each other.

  • 425.
    Nordin, Hanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiman, Annelie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    "Spring fortare i hamsterhjulet!": En studie om hur förstelärarreformen påverkat lärararbetets attraktivitet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title

    : "Run faster in the hamster wheel!"

    Level

    : C-essay in the subject of Business Administration

    Author

    : Hanna Nordin and Annelie Wiman

    Supervisor

    : Carin Nordström

    Examination date

    : June 2017

    Purpose

    : The purpose is to describe how the first teachers feel that the career advancement has affected the attractiveness of the work.

    Method

    : While the purpose was to describe the experiences of the first teachers, we used a qualitative method through semistructured interviews. This is to get implications and to take part of the respondents' experiences.

    Final discussion:

    We have found that the introduction of the first teacher advancement resulted both positive and negative effects of teachers who gain a career advancement. As the negative effects, for respondents in this study, weigh heavier than the positive, our study suggests that the reforms largely affect the attractiveness of the work negatively to the first teachers.

    Proposals for continued research:

    While the reform was introduced relatively recently, it would be interesting to carry out the study several times over time to see if it eventually results in other conclusions. It would also be interesting to investigate how the introduction of the reform affected teachers who did not receive this advancement in career. This would lead to a more complete picture of the reform.

    The contribution of the essay:

    The discussion and the final discussion of the essay may be part of the basis when the head of school decide on the extent to which they will use the reform of first teachers. This work can also contribute with views that can lead to the development of the first teacher’s reform, thus creating more attractive jobs.

  • 426.
    Nordin, Pontus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Norgren, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Svenska elitfotbollsklubbars konsumentattraktion2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to discuss Swedish professional football clubs approach towards consumer attraction as a marketing term, by analysing the unique factors of sport consumer behaviour. The theoretical framework discusses the difference between traditional consumer and the sport costumer, as well as the marketing mix and relationship marketing for the sport organisations purpose.

    Based on the theoretical considerations, four semi-structural interviews were conducted with marketers and communicators from different Swedish professional football clubs. The thematic analysis of the empirical material was based on eight factors characterize the sport consumer attraction, two of which are considered as a study’s novelty into the theoretical contribution as they have not been previously addressed in research field.

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  • 427.
    Nordquist, Emil
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wilson, Jesper
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Insourcing/outsourcing – effekter av K2-regelverket och slopad revisionsplikt på små bolag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Use/Aim: The purpose of this study is to explain how the K2-regulations affect small companies towards outsourcing and insourcing of the finance function and also how that effect the decision to hire an auditor or not.

    Result: The simplifications in the K2-regulation may lead to that small companies choose to partially or entirely manage their own finance function rather than outsourcing it. Simplifications, cost reductions and information about the company have been confirmed to be the factors that affect small companies regarding the insourcing of the finance function. Furthermore, we have come to the conclusion that small companies still demand control of the accounts in the form of an audit in order for the owner of the company to get a verification to ensure that everything has been done properly.

    Background: Sweden is moving towards a more rule-based accounting that entails some simplifications. The K2-regulations is mandatory for small companies who deselect the complex standard K3-regulations since January 1, 2014. K2 stands for a simple rule-based framework where all the rules and standards are contained in the same document. This means that knowledge to manage the finance function internally is found in higher extent in small companies. To continue the adjustment to Europe it is voluntary for small companies to hire an auditor or not since 2010.

    Method: This study has a qualitative research approach. Data was collected through semi-structured interviews with both small companies and authorized accountants. Empirics have been compared with theory in an analysis that ends with a conclusion to fulfill the purpose of the study.

  • 428.
    Nordqvist Eriksson, Angelica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gustafson, Anna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hur kan stabilitet uppnås i en chefskår: Fallstudie om Hedemora kommun2011Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    På uppdrag från Hedemora kommun har vi genom uppsatsen undersökt varför chefer i kommunen väljer att avsluta sin anställning efter kort tid som anställda. Hedemora kommun har uppvisat en stor omsättning av chefer under de senaste sex åren (sedan år 2005), totalt har uppemot 20 chefer avslutat sin anställning. Dessa 20 personer kommer från tre förvaltningar: Vård- och Omsorgsförvaltningen, Utbildningsförvaltningen samt Kommunledningskontoret. Syftet med uppsatsen är att ta reda på varför chefer slutar samt föreslå åtgärder för hur Hedemora kommun kan skapa en bättre stabilitet i sin chefskår. För att samla in data har vi använt oss av telefon- och personliga intervjuer. Intervjuerna har genomförts med totalt 13 personer, sju nuvarande och sex före detta chefer. Genom intervjuerna har vi bland annat tagit reda på varför chefer söker ett arbete, vad som skapar trivsel på arbetsplatser, vad en attraktiv arbetsgivare är och vad Hedemora kommun måste göra för att bli en mer attraktiv arbetsgivare. I uppsatsen presenteras dessutom orsaker till varför chefer söker sig till respektive lämnar Hedemora kommun. Intervjuerna visar bland annat att de främsta orsakerna för att söka ett arbete och stanna kvar på en arbetsplats är för att det är ett utmanande och spännande arbete. En attraktiv arbetsgivare enligt cheferna är en arbetsgivare som har tydliga visioner, värnar om personalen, har utvecklingsmöjligheter samt framåtanda. Cheferna menar att Hedemora kommun måste satsa på att skapa en stolthet i att bo och arbeta i Hedemora kommun samt våga tänka nytt genom att satsa på att attrahera yngre personer till kommunen. Att chefer lämnar Hedemora kommun beror främst på privatliv och pendlingsavstånd. Hedemora kommun måste arbeta med att locka och behålla medarbetare genom att vara stolta över sin organisation, ta hjälp utav Rekryteringslots Dalarna samt marknadsföra kommunen som både arbets- och bostadsort.

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  • 429.
    Nygårds, Simon
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nyström, Viktor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Internet eller fysiska klädbutiker?: En studie om unga vuxna kvinnors och mäns köpprocess vid köp av kläder2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The IT evolution in Sweden has created a structural change in the clothing retail-industry. This has contributed to increased competition between clothing stores on the internet and physical clothing stores. The IT evolution has also contributed to more consumption opportunities for consumers in their buying process than before. HUI (2015) confirms this in their study by mentioning that consumers can find information and buy almost anything, at any time and at any place through various technological solutions. This has increased the importance for businesses to have knowledge about how consumers use the internet and the physical clothing stores in their buying process. It has also become more common that consumers move freely between the two alternatives in their buying process (HUI 2015).

    The IT evolution has also affected consumer behavior (Ruth & Bolton 2013). Consumers who today are between 15-35 years old have a different consumer behavior than earlier generations because they lived most of their whole life during the IT evolution. Interest in clothes differs between men and women, and this makes the consumer behavior different between the genders. Foreign research shows that women are more interested in fashion (Cho & Workman 2011; Pant Cost & Andrews 2010 and Hansen & Jensen 2009). The interest in fashion affects how men and women use the internet and the physical clothing stores in their buying process (Workman & Cho 2013; Hasan 2010 and Jackson, Stoel & Brantley 2011). This led to the following purpose: The purpose of this study is to describe how it differs between young adult men and women use of internet and physical clothing stores in their buying process in Sweden. The study is quantitative with a deductive approach to fulfill the purpose. A web-based questionnaire was used as data collection method. A random sample were made on students at Dalarna University and a total of 191 fully completed questionnaires were obtained. The empirical data were analyzed using IBM SPSS statistics 22 to ensure significant differences and connections. The results of this study showed that there are differences regarding how young adult men and women use the internet and physical clothing stores in the different stages of the buying process in Sweden.

  • 430.
    Nylén, Viktor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    De anställdas outnyttjade kreativitet: En fallstudie på Ica DE Borlänge2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this master thesis was with the basis of a concrete example, describe how

    companies can organize the activity to take advantage of employees' untapped creativity.

    The material in the thesis may well be applied and used in other organizations than the studied

    organization Ica DE Borlänge. However, this content should be taken with care of the specific

    context that exists with the implementation of the material.

    With the support of the theoretical framework, the results of the analysis is showing a need for

    a new organizational structure with clear roles and a new reward system. The studied

    organization is a learning organization where employee engagement is promoted. With a new

    organizational structure with clear roles, this will increases employee engagement and more

    continuous improvements are implemented faster, which contributes to recovered employees'

    untapped creativity more successfully. The new reward system moves the focus to employee

    commitment and improvement work, which promotes a pervasive Lean approach in the

    organization. Reward systems also creates smoother production flows that increase work

    safety, increase production quality, minimize stress, and creates favorable conditions for the

    staff manning.

    Qualitative methods were used for data collection. These were conducted by a feasibility

    study and a case study. The case study consisted of background interviews, an interview and

    an observation.

    The empirical data shows that the organization is working on a comprehensive improvement

    in all organizational levels. Both managers and employees have the will and ambition to be

    successful of the improvements, but despite several years of work with Lean there is still a

    demand of more time, better organizational structure and an associated coordinator with

    specialized expertise that drives improvement process forward. The empirical data provides

    some indication that improvement activity has been adapted and organized to the existing

    organizational structure. The improvement work will be more successful if the business

    aligned and organized along the employees' untapped creativity instead.

    In summation of the conclusion it illustrates two key variables that may contribute to a longterm

    success in efforts with the employees' untapped creativity; a new organizational structure

    with clear roles which focus on improvement work, and new reward system for submitting

    suggestions for improvements.

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  • 431.
    Nymann, Angelica
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    ”Varför lärare?”: En kvalitativ studie om att attrahera och behålla lärare i en kommun med lärarbrist2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The lack of teachers is a widespread problem in Sweden. The importance of being able to attract and retain their expertise is therefore great. The purpose of this study is to gain an understanding of obstacles that affect the ability to attract and retain teachers. The study is based on teachers at elementary- and upper secondary schools in Borlänge and their views on what is attractive and unattractive in the profession. This through more in-depth interviews to access underlying motives and thought patterns. The result shows that what the teachers perceive as attractive in their work is that the profession is deemed as important and meaningful, is varied and changeable, contains a lot of social contact and good relations and gives them a recognition by being sought after. The factors that teachers mainly emphasize as unattractive are low salaries, heavy workload and great stress in combination with lacking leadership and poor communication, as well as conflicts with the students’ parents who place unreasonable demands and interferes in the teaching in a disturbing way.

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  • 432.
    Ogundipe, Samuel Johnson
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A proposed Model for Country Branding: an experimental Application on Nigeria2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the era of globalization, countries compete with each other for attention, respect and trust of potential consumers, investors, tourists, media and governments of other nations. Branding is the most powerful tool that a nation can utilize for effective differentiation strategies and for creating competitive advantage over other nations. Unfortunately, not every nations or destination marketers have a broad understanding of the concept of branding and how a country can be successfully branded. Hence, this study has proposed a model that could be used as a valuable guide for country branding. Also the model is recommended for countries struggling with image crisis; on the mission to improve the image internationally.

    Nigeria is a good example of countries with image crisis; it is one of the most populated countries in the world with a population of about 160 million inhabitants and growth rate of 2.553percent annually. Despite the abundant resources (e.g. coal, petroleum, natural gas etc.) that the nation is endowed with, it is quite disappointing that the population below poverty line is still at the alarming rate of 70percent of the total population. The mismanagement and poor leadership of the nation characterised by corruption, fraud, embezzlement of public fund etc. has culminated into serious image crisis that is slowing down the potential for investment and economic growth. However, there has been series of image rebranding campaigns but no tangible achievement has been recorded. It is quite questionable though, if image rebranding will provide the kind of future that Nigeria envisaged, considering the socio-political situation and the economic imbalance; compounded by the obvious fact that the nation has no known brand.

    Therefore, this paper argues that there is need to redirect the effort invested on image rebranding to the creation of a unique and competitive brand for the country. It was established from the study that a nation’s brand is capable of improving the reputation of the nation as well as stimulate the expectation of the target audience. However, it was also established from the study that a wrong approach to branding could mislead the target audience and attract negative publicity. Hence, as a contribution of the study to the field of branding, a model was proposed as a functional guide for country branding. Also, considering the abysmal performance of Nigeria’s image in the international community and to strengthen the argument that brand creation is required for the country; an experimental application of the proposed model was conducted using Nigeria as the case country. The first phase of the model suggested a major improvement in the society; this is required to further enhance the strengths of the country and to motivate the much needed community participation and confidence in the brand creation. It is the conclusion of the study that a strong nation brand can offset the image problem if it is built on something concrete, genuine, and uniquely identifiable with the country, capable of connecting to the cognitive psychology of the target audience.

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  • 433.
    Okhiria, Joseph
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nwankwo, Godstime
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The functions of intermediaries in Swedish SMEs internationalization to the Nigerian market2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the years so many academic literatures has revealed that increased number of firms have seen internationalization as a means to gain and sustain competitive advantage and even increase economic of scale, and this has led many western companies to emerging markets. In this paper we discovered that among the pool of Swedish firms, only the MNEs have seen Nigerian market attractive to internationalize to, but just a few of the Swedish SMEs has expanded to the Nigerian market. This research was conducted by doing a qualitative study with the use of phenomenological research approach, during our investigation on the functions of intermediaries in Swedish SMEs internationalization to Nigeria market.Furthermore, we were able to understand the importance and functions of the different marketing intermediaries’ in Swedish SMEs internationalization to Nigeria market. These intermediaries equip the Swedish firms with the required objective knowledge of the Nigerian market, updating them with recent development of the opportunities and threats involved in the Nigerian marketing environment, and linking these Swedish firms to the required government departments, distributors, agent/broker, customers, middle men etc, thereby impacting them with the experiential knowledge. Moreover, it is important for firms to have objective or pre-market knowledge of a particular market before entering that market, but this knowledge is regarded as non-helpful knowledge to firms. But the experiential knowledge is acquired over time in the market, which is regarded as the helpful knowledge. It is evident that the intermediaries equip these firms with both objective and experiential knowledge.Although the opportunities in some emerging markets are very attractive, but the threats in these markets are other factors firms also put into consideration before internationalizing to these markets. This is why thorough market research has to be done so that firms can create effective marketing strategies when they want to expand their marketing activities to emerging markets. Despite the risk and uncertainties involved in doing business in foreign countries, still yet companies selling global products do not have any choice than to internationalize their marketing operations.

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  • 434.
    Olofsson, Pontus
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Svenska sponsorers effektmätning av sponsring: En studie om svenska sponsorers effektmätning av sponsring2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sports sponsorship is a marketing method that grows incredibly fast on the market. Already about 20 years ago it was difficult to find a sporting event that was not sponsored in any way and the more time has passed, the more the sponsorship has grown. Sponsorship's development is based on the fact that sponsors no longer see their sponsorship as a gift. Instead, sponsorship has become an effective communication tool that sponsors invest large sums in, in order to communicate effectively with its market. Previous studies made in other parts of the world have shown that the sponsorship has, despite the fact that major investments are made, not shown to be particularly prioritized to evaluate and see the effects it has had on the brand. Compared to, for example, TV advertising, where the investments are about the same as in sponsorship, but sponsors tend to evaluate and measure the effects of this more.

    I wanted to investigate to what extent sponsors in Sweden perform sponsorship effect evaluation . Is this evaluation also related to objectives that existed with the sponsorship, ie is there any relationship between sponsorship objectives and the evaluations of sponsorship effect? The data collection has been conducted through a survey which contained all sponsors of the three largest sports federations in Sweden, the Swedish Football Association, the Swedish Hockey Federation and the Swedish Ski Federation.

    The study has shown that approximately 85% of the sponsors choose to measure in some way the effects of their sponsorship. What effects the sponsor then chooses to measure depends largely on the goals for the sponsorship. The survey has shown that the most common objectives sponsors have are increased exposure, increased brand awareness and image transfer. Furthermore, the survey showed that the connection between which goals the sponsors have and the effects they measure are large. Sponsors simply choose to basically base the effect evaluation on the predefined goals. Effects such as the number of receivers, brand recognition and image and attitude changes were therefore the effect evaluations that were highly prioritized by the Swedish sponsors.

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  • 435.
    Olsmats, Carl
    et al.
    Dalarna University, School of Technology and Business Studies, Industrial Engineering and Management.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vem granskar granskarna?2018In: Universitetsläraren, ISSN 0282-4973, no 19 decArticle in journal (Other (popular science, discussion, etc.))
  • 436.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Användarperspektivet: Strategier för att förstärka samspelet mellan användare och utvecklare2001Report (Other academic)
  • 437.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Att organisera förändring: designperspektiv på organisationsförändringar i tillverkningsindustrin2004Doctoral thesis, monograph (Other academic)
    Abstract [sv]

    The objective of this study is to articulate the particular knowledge that is developed by participants in organizational-change projects. The study is based on the authour´s own experiences as a wage earners´ consultant. The scientific approach has been influenced by neo-pragmatism. The design perspective used is mainly based on Simon´s and Schön´s attempt to develop a general theory of practical knowledge. Organizations are viewed as artifacts and the participants in organizational-change as designers working in co-operation.

  • 438.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Educating educational leaders in Vietnam2013In: Educational leaders as change agents: meeting an uncertain future, 2013, p. 59-70Conference paper (Refereed)
    Abstract [en]

    The idea that leadership is a key factor in realizing educational reforms is widely cherished. All over the world educational leaders face new challenges and extended responsibilities. In these new situations a completed teacher-training program is no longer sufficient to become a successful educational leader. There is a growing need for leadership development and there is a need to discuss and compare the content and design of leadership programs in order to gain more experience and knowledge on how to create programs with practical relevance. This paper discusses the design and delivery of a master program in educational leadership and management in a joint venture between two universities in Vietnam and Sweden. Moreover, the paper argues that universities might play a special role in helping educational leaders to strengthen their professional status and to develop their own community of practice through helping them to identify their own solid body of disciplinary knowledge and their own research agenda.

  • 439.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Expedient forms of assessment in higher education2006In: NFPF/NERA, Örebro, 2006Conference paper (Other academic)
    Abstract [en]

    Examinations and assessments give lecturers the power to control and direct students´ learning and learning activities. For this reason, many lecturers have tested and developed new forms of assessment that can be used to support students´ personal growth and critical thinking. This paper takes as its point of departure an oral assessment that has been developed in an undergraduate course in business administration. During an hour groups of 8-12 students struggle to perform a reflective dialogue, using the facts and analytical schemes they have studied, in order to inquire into a problematic situation. In this paper, this assessment is seen as an example of a varied and rich assessment practice that has grown out of a desire for purposeful and expedient forms of assessment. In the present situation, with large and heterogeneous groups of students, limited resources and new demands for full comparability of students´ performances throughout the European community, it is important that the appearing assessment practice is reflected upon and made available for critical evaluation, in order to improve the quality in undergraduate education.

  • 440.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Högskolans behov av pedagogisk förnyelse2005In: Breddad rekrytering - med förhinder? / [ed] Ericson, Björn, Borlänge: Förlags AB Björnen , 2005Chapter in book (Other academic)
    Abstract [sv]

    Med anledning av regeringens proposition "Den öppna högskolan" startades ett antal utbildningsprojekt på Högskolan Dalarna för att rekrytera nya grupper och ge dem det stöd och den hjälp de behöver för att de skall bli kvar och fullfölja sina studier. Ett av projekten är Förberedelseåret som genomfördes i samarbete med länets folkhögskolor. Projektets bärande idé var att skapa en reflekterande gemenskap med lärare från högskolan och folkhögskolan.

  • 441.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Making Higher Education Available to Many More2004In: NFPF/NERA, Reykjavijk, 2004Conference paper (Refereed)
    Abstract [en]

    In order to deal successfully with the expansion of higher education, eventually reaching 50% of each new age group, Swedish Universities are taking measures in order to recruit students from groups that normally don´t look for higher education. In this article the arrangement and experience of one action research project is discussed. The project focuses on the meeting between self-cultivation and formal education. Students are recruited from five ”folk high schools” to an academic introduction course that is developed as the course goes along. The students are encouraged to take part in the development work. Teachers from both sides participate in the teaching and in the recruitment and curriculum work. Furthermore, teachers and researchers together form a research circle. With the introduction course as a common reference, this group study relevant litterature and reflect on teaching and working conditions. During the project all participants try to articulate what is important in their own learning and teaching experience. In this article the preliminary results are discussed under four headings: working in projects, testing one´s own and others´ understandings and valuations, working with models and images, reflecting on the leasning process.

  • 442.
    Olsson, Bertil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Narrowing the Gap Between the Academy and the Worlds of Work2005In: African Business and Development: Strategies for Economic Growth and Poverty Alleviation / [ed] Ayadi, Felix, Dar-es-Salaam, 2005, Vol. Proceedings 2005, p. 273-280Conference paper (Other academic)
    Abstract [en]

    There is a need to improve teaching and learning methods in higher education. Firstly, knowledge is narrative and discoursive and has to be treated as such. Secondly, universities are expected to play a more pronounced role in the economic development of society. The context of this paper is the growing number of students and adult learners in universities who lack the educational training and background that is taken for granted in conventional teaching and learning methods, and, secondly, the ideas and outlines of an action oriented and reflective educational practice that has its roots in American pragmatism.

  • 443.
    Olsson, Bertil
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Barrdahl, Mats
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Förberedelseåret: ett samarbete mellan Högskolan Dalarna och Dalarnas folkhögskolor. - ett projekt i Rekryteringsdelegationens verksamhet för breddad rekrytering till högre utbildning2004Report (Other academic)
  • 444.
    Olsson, Bertil
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jacobs, Keith
    Addressing the creativity and enterprise of the poor2006In: IAABD / [ed] Ayadi, Felix, Accra, Ghana, 2006Conference paper (Refereed)
    Abstract [en]

    Sub Saharan African economies are increasingly dependent on small businesses in the informal sector. Subsequently, there are many institutions established with the aim to support small businesses and promote entrepreneurship. There are, we argue, good reasons to rethink the standard way such support and training processes are organized. A co-operative support process would hold several advantages. Practitioners would not be seen as beneficiaries but as co-designers. It would add to their self-esteem, stimulate their visual thinking and activate their entrepreneurial visions. It would bring about a better understanding of what is needed to change the growing number of survivalists into a community of entrepreneurs.

  • 445.
    Olsson, Bertil
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jacobs, Keith
    Moleejane, Cullen M
    Managing new product development in Southern African small and medium enterprises2007In: 8th International IAABD Conference, London, 2007Conference paper (Refereed)
  • 446.
    Olsson, Bertil
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Narrow, Judith
    Translation, Communication and 'Learning': Experiences from teaching a master program in Viet Nam2009Conference paper (Refereed)
    Abstract [en]

    In Vietnam, as in other Asian countries, co-operation with foreign universities plays an important role for the development of higher education. This paper is based on personal experiences from teaching a Swedish Master Programme in Education Science at Vietnam National University in Hanoi. Using theories developed by Lev Vygotsky and Donald Schon, the programme is explored as an inter-cultural learning process. Three aspects are focused upon. Firstly, the fact that communication between students and teachers is conducted with the help of translators who support both teachers and students in their attempt to understand and make themselves understood. Secondly, the expressed need to connect the ideas and techniques which are studied in the programme to the students´ professional worlds. Thirdly, the need to construct a framework wherein the students can inquire into their own situations and to encourage them to try new and more productive ways to deal with problems they are confronted with.

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  • 447.
    Olsson, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ambrosiusson, Karl
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsinformation i VD-ordet: En kvantitativ studie av företag på OMX Stockholm LargeCap2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Sustainability information in the CEO letter- A quantitative study of companies at OMX Stockholm Large CapAuthors: Magnus Olsson and Karl AmbrosiussonBackground: The CEO letter is a voluntary section in the annual report where the management together with the CEO have the opportunity to express themselves about the past year and future expectations. The CEO letter is one of the most read parts in the annual report. This essay focuses on to what extent the CEO letter presents sustainability information. A Sustainability report has been a requirement for bigger companies since 2016 and the annual reports of 2017 are the first reports that have to contain a sustainability report.Purpose: The purpose of this essay is to find out if the new sustainability reporting requirements has affected the extent of sustainability information presented in the CEO letter. The purpose is further to explain whether the size of the company is a factor that affects the amount of sustainability information presented in the CEO letter.Method: Quantitative content analysis has been applied to measure the extent to which sustainability information is used in the CEO letter. It’s used by counting the frequency of concepts associated with sustainability.Conclusion: The result shows that the amount of sustainability information in the CEO letter has increased between 2016 and 2017, but that the change in the law did not have any additional impact on the amount of sustainability information. The result also shows that size of the companies doesn’t affect the amount of sustainability information in the CEO letter for the investigated companies.

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  • 448.
    Olsson, Tägt Daniel
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Engerfelt, Niclas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Relationsmarknadsföring inom offentlig verksamhet: En Driveranalys2007Independent thesis Advanced level (degree of Master (Two Years))Student thesis
    Abstract [sv]

    Denna undersöknings syfte är att via en kvalitativ studie av ett exempelföretag utforska huruvida relationsmarknadsföring är applicerbart på offentliga verksamheter. Syftet ämnas att besvaras via en driveranalys av ett exempelföretag, vilket medför en starkt teoretiskt förankrad vetenskaplig utgångspunkt. Undersökningen fann för Dalatrafik givet driveranalysen fog för att påstå att Dalatrafik har förutsättningar för att implementera RM, men att vissa faktorer behöver beaktas om implementeringen skall få genomslagskraft. För RM inom offentlig verksamhet undersökningen ett antal variabler som indikerar att RM och offentliga organisationer inte är helt inkompatibla, men att vissa karaktäristiska problem genererar ytterliggare utmaningar jämfört med aktörer inom privat verksamhet.

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  • 449.
    Olugbenro, Favour
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Challenges of Multinational Companies (MNCs) Operating in Emerging African Countries.2020Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose- this study aims to highlight the challenges of MNCs operating in Emerging African countries.Methodology- The research was conducted using a qualitative research approach. Secondary data from surveys and websites were used together with the three semi-structured interviews.Findings- The challenges of MNCs operating in South Africa include; Social Challenges, Political Challenges, Legal Challenges, and Inadequate Infrastructural Challenges. For MNCs operating in Nigeria includes; Social Challenges, Political Challenges, Economic Challenges, and Inadequate Infrastructural Challenges, while for Kenya, they are Social Challenges, Political Challenges, and Low cross-border challenges.

  • 450.
    Palm, Josefin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    MI - Motiverande Samtal inom idrott.: En kvalitativ studie om MI inom idrottsföreningar.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sport has for many decades been a major part of the growth of many children and adolescents. Much of the sport is based on voluntary work in sports associations that children and adolescents are affiliated, due to a fee. This fee allows the associations to pay for the premises and give the trainers a small salary. But to keep the associations alive, children and adolescents are required. How should a coach best motivate athlete’s commitment and continued sporting? Many young people today choose to quit sports earlier than a few years ago. Which then causes the associations to lose income. There is shared sentence why it looks like this today. Swedish sports face a big challenge with its youth coach, how are these coaches working and relate? There must be a strategy for how both associations and its coaches will act and work towards increasing motivational work so children and adolescents do not quit sports.

    There are different ways to work with motivation. A motivation method that worked very well in eg. alcohol and drug problems (Farbring & Rollnick, 2015; Miller & Rollnick, 2013), social work and health care (Farbring & Rollnick, 2015; Watson, 2011) is MI. MI stands for motivational interviewing. The purpose of this study is therefore to find out if Swedish youth coaches today work with MI to develop motivation and performance among active athletes. To investigate this, I have chosen to focus on individual sports where observations and personal interviews took place with trainers from four different sports. Observations were made to see how the coaches acted in their coaching environment and the personal interviews were used to reach the respondents' opinions and experiences.

    The results of the interviews show that all respondents have never previously been in contact with MI and that respondents also do not believe in the method. However, the observations that were made showed something different. Each respondent observed exercised a leadership which MI is based on. However, an addition to MI has emerged. The components that the method is based on lacks a part that respondents considered to be of great importance, a "social ring". This "social ring" will then tie together the previous parts of the method and create a larger community within the training group through social activities. If the coaches motivate children and adolescents, like those studied in this study, perhaps fewer children would end up with sports. This allows the associations to continue to develop and the business can be kept alive.

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