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  • 451.
    Wallin, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

  • 452.
    Wallinder, Maria
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Perman, Karin
    Dalarna University, School of Technology and Business Studies, Energy Technology.
    Könsfördelningen i energiproduktionsbolag i Dalarna: Förstudie om kvinnors upplevelser i en mansdominerad värld2014Report (Other academic)
    Abstract [sv]

    Behovet att förbättra jämställdheten finns över hela Sverige och arbetsmiljöverket har tjugofem miljoner kronor för de följande två åren till förbättringsåtgärder. De fjorton strategier som finns i Dalarna för jämställdhet har inte implementerats helt. Behov finns att undersöka kvinnors upplevelse inom mansdominerade arbetsplatser. Fem kvinnor blev intervjuade inom energiproducentbolag i Dalarna. Resultatet visar att kvinnorna trivs på sina arbetsplatser trots en ständigt påslagen riskkalkylering vid kontakt med sina manliga kollegor. Deras erfarenhet avspeglar sig med att de lämnar flera praktiska strategier till förbättringar.    

  • 453.
    Wennström, Johanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Den gröna makten: En litteraturstudie om klass- och statusuttryck: det kultursociologiska perspektivets roll i forskningen om "grön" konsumtion.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I Sverige syns en miljövärnandetrend som påverkat handeln mot ett ökat utbud av "gröna" produkter. Många konsumenter har en positiv uppfattning om till exempel ekologiskt märkta varor men det är endast en bråkdel av konsumenterna som handlar dem. Flera möjliga förklaringar till den skillnaden finns och denna studie fokuserar på perspektiv om hur klasstillhörighet och status tar sig uttryck i konsumtionsbeteende och om detta spelar roll för "grön" konsumtion. En litteraturgenomgång identifierade å ena sidan en brist av undersökningar på området vilken diskuterades i förhållande till svensk kultur där klassamhället inte är tydligt uttalat. Å andra sidan syntes en del antydningar i närliggande studier om ämnets relevans, som till exempel att offentliga sammanhang och sociala normer kan påverka konsumentens köpbeslut. Dessa resultat tolkades som ett tecken på att perspektivet bör behandlas med mer specifika begrepp. Hierarkiska strukturer såsom klass- eller statusförhållanden bör lyftas till ytan i fler studier för att utröna om det har betydelse för skillnaden mellan vad konsumenten påstår sig köpa men egentligen köper när det gäller "gröna" produkter.

  • 454.
    Wennström, Johanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Town Center Management: What to expect from small retailers’ contributions?2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Strategic alliances have occurred in many western world town centers in the last decades in order to meet competition from out-of-town shopping centers. In Sweden the strategic alliance scheme called Town Center Management (TCM) is common, including stakeholders such as retailers, property owners and local authorities. The retailing in a town center is known to be the most important area to focus when the TCM is creating its strategy to attract visitors. It is the contributions from the stakeholders which makes the strategic alliance move forward towards its strategical goal. The stakeholders must know what they are expected to contribute with. If there are gaps between what is expected from a stakeholder and what is contributed, the alliance will not reach its goals. Previous research regards all retailers the same which might create inaccurate expectations. This study explores stakeholders’ perceptions of the contribution of retailing in TCMs, specifically focusing on small retailers. Small retailers with their specific characteristics, have not been acknowledged in TCM research.   The theoretical contribution of this study is added knowledge on how strategic alliances are affected by the characteristics of the stakeholders in it and the context surrounding them, but also a discussion on how alliances are affected by gaps between what stakeholders in alliances expects from each other and what they contribute with. For TCM research the contribution of a more nuanced view on retailers in TCMs is added, acknowledging retailers that are small. In a case study including 31 semi-structured interviews, three gaps where identified where the stakeholders expected more from the small retailers than what was contributed. The gaps concerned the retailers store qualities, participation and attitudes. The reasons for the gaps were explored concluding that small retailers, because of their smallness, cannot contribute according to the stakeholders (including the small retailers own) expectations. The gaps where interpreted as causing difficulty for the TCM to reach its goals in the retail area. TCMs with mainly small retailers is at risk of failure as long as there are gaps between what is expected from the small retailers and what they can actually contribute with. The practical implications of this study is that in town centers where small retailers are established, the strategy and expectations must be adapted to small retailers’ characteristics. The stakeholders in TCMs must acknowledge if there are many small retailers in the town centre where they operate and be aware of their limitations (and strengths) when creating a strategy. Competing with out-of-town shopping centers otherwise will be fruitless.

  • 455.
    Wessman, Robin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kunskapshantering i återkommande temporära strukturer: En multipel fallstudie av svenska skidanläggningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 456.
    Wigblad, Rune
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Recontextualizing the Hawthorne Effect2005In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 22, no 2, p. 120-137Article in journal (Refereed)
    Abstract [en]

    In this paper we explore the thesis that a threat to the vital interest of an entity, be it an individual or a group, will lead to forms of increased productivity. We argue for the hypothesis: Because threat was prevalent in the Hawthorne experiments, a closedown perspective is relevant for recontextualizing the Hawthorne Effect. We are able to provide refined and extended findings which are relevant to the productivity development under extreme conditions. Adding these findings to earlier knowledge, deepen our understanding of the Hawthorne experiments.

  • 457.
    Wigblad, Rune
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hansson, Magnus
    Townsend, Keith
    Lewer, John
    Shifting frontiers of control during closedown processes2012In: Personnel review, ISSN 0048-3486, E-ISSN 1758-6933, Vol. 41, no 2, p. 160-179Article in journal (Refereed)
    Abstract [en]

    Purpose: This paper aims to explore and analyse how shifting frontiers of control emerge and change the labour process so that restrictions to output become diminished, subsequently affecting organisational performance.

    Design/methodology/approach: Multiple case study design. Interviews with 104 respondents. Analysis of productivity statistics in order to test for the statistical significance of the closedown effect. Single multiple regression analysis of the comparative strength, of the closedown effect,between cases.

    Findings: Shifting frontiers of control arise during the closedown process, a control system characterised by markedly unrestricted autonomy for the workers as the management frontiers of control abate. This provides an operative space for informal work practices, innovation and emerging new industrial relations, accounting for the higher levels of output.

    Research limitations/implications: A multiple case study of three different manufacturing organisations, with comparably long closedown periods. The authors do not analyse the sustainability of the increase in output or the generalisibility of the closedown effect to other industries.

    Practical implications: It is possible to anticipate improved productivity if shifting frontiers of control are rapidly replacing the old. If management abandons the old control mechanisms, previous to the closedown decision, and provides operative space for workers’ initiatives and informal leadership during the closedown process, it is possible to expect good performance, enabling a scope for extended closedown periods.

    Originality/value: This is the first study that analyses the comparative strength of the closedown effect and how restricted work practices change under the process of closedown.

  • 458.
    Wigblad, Rune
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lewer, John
    Hansson, Magnus
    Strange days indeed: Understanding the productivity paradox when firms close2005In: 21st century work. 20th Conference AIRAANZ 2006, Adelaide, 2005Conference paper (Refereed)
    Abstract [en]

    Both the public and private sectors have since the 1980s relentlessly cut the size of their workforces. Often this downsizing has been manifest in the closure of a whole or part of an organisation. Some studies which have analysed the closure process have reported remarkable, counterintuitive improvements in labour productivity during the period between the closure announcement and the final day. Drawing on case study evidence, this paper reviews the criteria used to differentiate between closures and constructs an analytical framework integrating different levels of analysis in order to increase understanding of the phenomena.

  • 459.
    Wigblad, Rune
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lewer, John
    Hansson, Magnus
    Strange days indeed: understanding the productivity paradox when firms close2006In: 21st century work: high road or low road? Proceedings of the 20th Conference of the Association of Industrial Relations Academics of Australia and New Zealand. Volume 1, Glenelg, South Australia, 2006, p. 565-576Conference paper (Other academic)
    Abstract [en]

    Both the public and private sectors have since the 1980s relentlessly cut the size of their workforces. The downsizing has regularly been reported to lead to closure of a whole or a part of a corporation or organization. Some studies which have analysed the closure process have reported remarkable, counterintuitive improvements in labor productivity during the period between the closure announcement and the final working day. Testing an elaborated cybernetic model on a Swedish case study, and on an exploratory basis, this paper proposes a holistic approach to generate a better understanding of this phenomenon. The main holistic pattern is a new order where management control is replaced by more “Self-management” on the plant level, and very strong psychological reactions based on feelings of unfairness.

  • 460.
    Wigge, Gunilla
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    IAS 40 ur ett Nordenperspektiv: Jämförelse av regelverkets efterlevnad 2014 jämfört med 20092016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Listed companies should prepare their consolidated accounts according to IFRS and investment property shall be accounted for in accordance with IAS 40 Investment Property. This study, investigates how the Nordic listed companies comply with certain paragraphs of IAS 40 in the 2014 financial statements as compared with the 2009 financial statements.

    The purpose of the study is to investigate differences between the studied company’s financial statements in 2014 compared to 2009, with a previous study (Hedlund & Ersson, 2011) as a base. The study focus on whether they use the same valuation method, if they describe the valuation process, where in the financial statement fair value adjustments are reported and how well they comply with IAS 40 paragraph 75.

    The study is based on a quantitative method since financial statements are studied. Examined data are annual reports for 2014 and 2009 from the companies investigated in the previous survey. However slightly fewer companies were included since some of them are no longer included in the selection criteria Nordic listed real estate company.

    The result shows that compliance with IAS 40 is overall slightly better than in the previous survey. Largely, it depends on the selection of companies, since the companies excluded were bad at providing information in accordance with IAS 40 in the previous investigation. Looking at the companies that are included in both studies, compliance is similar for the compared years. There are few companies that provide information about restrictions on the right to sell investment properties, obligations to buy or how they differ business property from investment property. The interpretation can then be made that there is no restriction or obligation if there is no such information. If it is a real estate company, the interpretation can be made that they have no business property. With these interpretations compliance is good among the studied companies.

  • 461.
    Wike, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ljungkvist Holm, Mattias
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bonusar: Mot ett långsiktigt tänkande2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Background: The background explains different financial crises and the effect those crises had on the Swedish acquits regarding variable compensation. The resent discussion regarding variable compensation and the main problems with bonuses is also explained. Our theories for this essay is mainly based on the new directions from Finansinspektionen FFFS 2009:6,7 and stakeholder theory. Other theories used are agency theory, stewardship theory and economic man. Purpose: The purpose of this essay is to analyze the new directions for variable compensation and to investigate if these new directions can lead to a more long-term thinking for managers in banks. Method: We used semi-structured interviews with open questions for our survey. During the survey we conducted three personal interviews and one mail interview, respondents represented the stakeholder groups: stakeholder, stakewatcher and stakekeeper. Conclusion: During our survey we found that the directions from Finansinspektionen are still on an early stage and it has been hard to analyze their effects. But it has been shown that the banks experience some difficulty in identifying their risk takers. In our investigation we have found that the new directions can be a step towards a more long-term thinking but it requires the management to change the point of view regarding bonuses.

  • 462.
    Winge, Susanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Auditor’s obligation to report suspicious economic crimes: - How auditors in Sweden perceive and manage this duty2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Auditors obligation to report suspicious crime – and how auditors perceive and

    manage this duty

    Level: Master level

    Author: Susanna Winge

    Supervisor: Fredrik Hartwig

    Date: 2015-05-25

    Background

    The purpose of auditors has developed during the years, from ‘detecting crime’ to ‘ensure a

    true and fair view’. Still, the ambitions of the politics were that auditors should be able to

    prevent economic crimes, and also avoid accounting scandals. On January 1st 1999, it was

    stated by law that auditors had an obligation to report clients if they suspected that any

    crime has been committed within a company. According to the literature, auditors do not

    have the right competencies to interpret what is a crime or just inaccuracies. Auditors do

    also have an obligation to keep silence, towards their clients, which are described as a

    cornerstone in their business. Earlier studies have indicated that auditors rather relate to

    their confidentiality, because of their low knowledge regarding economic crimes.

    Purpose

    The purpose of this study is find out ‘How do auditors in Sweden perceive and manage

    their obligation to report suspicious crime?’

    Method

    I have performed a qualitative study, where my primary data are sampled by nine, semistructured

    interviews with auditors in Dalarna. The interviews were performed face-to-face,

    and the questions were designed along the secondary data, in purpose to answer my

    research questions and purpose. My secondary data consists of literature, Swedish laws and

    propositions.

    Result and conclusions

    The result of this study shows that auditors do not make decision whether to reporting or

    not. Despite it is the auditors obligation, it is the lawyers within their organizations that take

    the decision if a report should be established or not. The respondents in my study consider

    themselves to have the competencies and knowledge to discover errors, and therefore, they

    do not need to posses the legal knowledge. My respondents think this is a difficult

    obligation, but do not think the responsibility should be on someone else

    Suggestions for future research

    All respondents who participated in this study works at larger agencies, and have access to

    competent lawyers within their organisations. I think this has affected my result, and

    therefore I suggest a further study with auditors on smaller agencies, who not have their

    own lawyers employed.

    It would also be interesting to investigate stakeholder’s perspective and expectations about

    auditor’s duty to report suspicious crimes, and perhaps even irregularities. It would also be

    interesting to investigate why auditors do not acquire the competencies needed to establish

    reports of economic crimes.

    Contribution of the thesis

    The contribution of this paper is that auditors do not need to posses the knowledge about

    how to manage their obligation to report, because they have legally competent people

    (lawyers) within their organization, who are responsible in these matters. Auditors perceive

    this obligation as difficult, and leave the decision-making to legally competent people.

  • 463.
    Wokekoro, Victor Dike
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    White, Bekibele Onome
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Intellectual Property Protection: an External Factor that Influences a Foreign Company’s Market Entry Mode into a Prospective Market2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Intellectual Property Protection is been understood in this paper as IP laws and enforcement of these laws in order to protect intellectual property rights. The goal of this research work is to understand how Swedish companies view issues regarding to Intellectual Property Protection (IPP) and how it influences a foreign company?s market entry mode. In order to achieve this objective, the Nigerian market situation and its? laws that govern IPP will be used to analyzed this issue. This paper argues that IPP is an important factor that influences a company?s entry mode and this argument finds IP laws and enforcement as two variables that influence the market while the market situation influences the foreign company. In carrying out this research literature was reviewed and interviews carried out. The research methodology section has presented a qualitative research and explains the nature of the interview stages that have been used to achieve the goals concerning the findings of the empirical data. A qualitative method was adopted by carrying out in-depth semi-structured interviews. The empirical data collected from the investigation were gathered and analyzed based on the research questions. The findings show that IPP of a host market influences a potential foreign company through the market situation that is also influenced by IP laws and enforcement. The outcome of these findings argues that the Swedish companies that were interviewed in this research will enter the Nigerian market through an intermediary mode. This has been based on the current IPP system of Nigerian.

  • 464.
    Woxlin, William C.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Perspektiv på HR-arbete vid nedskärningar: - en studie om effekter och handlingar, utifrån tre perspektiv, för den fortsatta överlevnaden2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Studien ämnar till att skapa en profil för tre olika empirinära perspektiv, vilka alla spelar en roll före, under och efter en nedskärningsprocess. Dessa tre perspektiv är: ledningsperspektivet, perspektivet för kvarvarande anställda och uppsagda arbetare. Författaren lägger tyngd på den tidigare vetenskapliga forskningen som får agera likt en mall för hur en optimal hantering ska ske under en nedskärningsprocess. Syftet med studien är att detektera bristande överrensstämmelser mellan perspektiven som förhindrar att hanteringen blir optimal för alla parter, samt kunna se om teorin används i det praktiska utövandet. Ledarskapsperspektivet är representerat i två underkategorier: sekundärintervjuer och expertintervjuer. I sekundärintervjuerna så presenteras svar från auktoriteter inom området som förmedlar den erfarenhetsbaserade kunskapen; medan i expertintervjuerna presenteras svar från fyra olika, representerade, företag inom olika branscher i Borlänge. Perspektivet för kvarvarande anställda representeras av en enkätundersökning och en djupare intervju med en kvarvarande anställd. Det tredje empirinära perspektivet, för uppsagda arbetare, representeras av en enkätundersökning och en djupare intervju med en uppsagd arbetare. I resultatet så visar det sig att författaren har kunnat detektera bristande överrensstämmelser på flera punkter, främst inom den uppfattade kommunikationen, mellan perspektiven. Detta tolkas som att de framlagda teorierna inte följs av praktiken och därför råder det ingen optimal situation för något av de representerade perspektiven.

  • 465.
    Wänn, Anna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Visone, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisorns oberoende: Faktorer som kan påverka uppfattningen om revisornsoberoende2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Lately media has featured many corporate scandals in which the auditors’ actions has beenquestioned. The high-profile scandals have contributed to the deterioration of confidence in the auditindustry. Due to this the requirements for auditor independence has increased.The purpose of this study is to investigate how five different factors influence the perception ofauditor independence. The examined factors are the audit firms economic dependence on the client,whether the audit firm also offers advisory services to the client, the length of audit assignments, thesize of audit firm, and whether the client has an audit committee or not. Through a survey wequestioned business advisors on banks in Dalarna, Sweden. We asked how they perceived that thesefactors affect the auditor's independence. The results shows that the audit firms economicdependence was the factor that most responders considered reduced auditor independence. Offeringof advisory services and having a long audit assignments was also considered by many responders tolead to poor auditor independence. How big the accounting firm was did not affect independenceaccording to most respondents. But those who thought that it did affect believed that a largeaccounting firm gave the auditor greater independence. Most respondents did not know how theauditors’ independence would be affected if the client had an audit committee. The reason for theuncertainty was probably because relatively few of their clients had an audit committee.The results from this study corresponds well with previous studies. Like this study, most previousstudies in this field used the method of questionnaire survey (Beattie et al., 2013; Dart, 2011; Alleyneet al., 2006; Bakar et al., 2005; Beattie et al., 1999; White, 1989; Shockley, 1981). Our surveyincluded some background questions. These show that our respondents often considered and placedgreat importance on auditor independence. Several other studies have turned to similar respondents,consumers of accounting in general and specifically bank advisors (Guiral et al., 2014; Holm &Zaman, 2012; Dart, 2011; Alleyne et al., 2006; Bakar et al., 2005; Alleyne, 2002; White, 1989). Thismeans that our results are well comparable. Previous studies were conducted in countries with anAnglo-Saxon accounting tradition, while Sweden has a continental accounting tradition. Thisdifference does however not appear to have influenced the views of auditor independence.Our study shows that Swedish banking officials' opinions about what affects the auditor'sindependence is consistent with the international opinions. Since the respondents are limited toDalarna, further studies is needed before the results can be generalizes to the whole of Sweden.

  • 466.
    Yachin, Jonathan Moshe
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Baking Dalarna's biking cake: Collaboration as a means for destination competitiveness, a case study of “Biking Dalarna"2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the contemporary tourism industry, the competitive game is between destinations. Tourism operations struggle to remain competitive on the international market and their success depends to a large extent on other complementary and competing tourism organizations at the destination. It is the sum of the total tourism offerings at the destination which determines its attractiveness. This research explores tourism collaboration process as a means of generating destination competitiveness. The focus of the research is on the enhancing factors which contribute to the success of the collaboration and to the development of quality tourism products. The research studies the case of Biking Dalarna, a collaboration of different organizations at five biking destinations in Dalarna, Sweden. Its purpose is to develop biking tourism in the region and to make Dalarna into Sweden’s leading biking destination. It is a qualitative research; the empirical data was collected through in depth interviews with representatives of six Biking Dalarna member organizations. The qualitative data collected from the participants provides inside look into the members reflections and experience of collaborating. The findings of this research demonstrate how collaboration has improved the biking product in Dalarna and promoted solutions to development problems. The research finds the good relationship between the collaborating actors and the involvement and leadership of the regional tourism management organization as the most contributing factors to the success of Biking Dalarna. The research also suggests that a third desired outcome of collaboration, improved marketing attributes was yet to be achieved in the case of Biking Dalarna.

  • 467.
    Yang, Jinseok
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wittenberg, Philip
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Perceived Work-related Factors and Turnover Intention: - A Case Study of a South Korean Construction Company2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – Employee turnover entails considerable costs and is a major problem for the construction industry. By creating an extensive framework, this study aims to examine whether perceived work-related factors affect turnover intention in South Korean construction companies.

    Research design – The paper is based on the results of a questionnaire of 136 employees that was conducted and provided by a Korean construction company. Research hypotheses were tested via correlation analyses. The most influencing work-related factors, as well as differences among job levels, were determined by multiple regression analyses.

    Findings Communication, immediate leaders, organizational commitment, and organizational pride substantially affect turnover intentions. All of these factors can be considered as relational factors. The most influencing factors differ among job levels.

    Discussion/practical implications Immediate leaders should be aware of their role in retaining employees and enhance communication, organizational commitment and pride. This study shows how the importance of certain variables differs for groups of employees.

    Theoretical implications/limitationsThis study is based on a sample of employees from a Korean construction company. Therefore, the generalizability of the findings has to be tested. Future research should test the proposed framework with other factors or resources.

    Originality/value This study shed light on the turnover subject in the South Korean construction industry. It shows that different factors can influence turnover intention among job levels. A framework was created, which is based on 16 work-related factors including organizational factors, HRM practices and job attitudes.

  • 468.
    Yang, Jinseok
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wittenberg, Philip
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Perceived Work-related Factors and Turnover Intention: A Case Study of a South Korean Construction Company2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – Employee turnover entails considerable costs and is a major problem for the construction industry. By creating an extensive framework, this study aims to examine whether perceived work-related factors affect turnover intention in South Korean construction companies.

    Research design – The paper is based on the results of a questionnaire of 136 employees that was conducted and provided by a Korean construction company. Research hypotheses were tested via correlation analyses. The most influencing work-related factors, as well as differences among job levels, were determined by multiple regression analyses.

    Findings Communication, immediate leaders, organizational commitment, and organizational pride substantially affect turnover intentions. All of these factors can be considered as relational factors. The most influencing factors differ among job levels.

    Discussion/practical implications Immediate leaders should be aware of their role in retaining employees and enhance communication, organizational commitment and pride. This study shows how the importance of certain variables differs for groups of employees.

    Theoretical implications/limitationsThis study is based on a sample of employees from a Korean construction company. Therefore, the generalizability of the findings has to be tested. Future research should test the proposed framework with other factors or resources.

    Originality/value This study shed light on the turnover subject in the South Korean construction industry. It shows that different factors can influence turnover intention among job levels. A framework was created, which is based on 16 work-related factors including organizational factors, HRM practices and job attitudes.

  • 469.
    Zelenková, Iveta
    et al.
    Masaryk University.
    Vyhlídal, Jiří
    Masaryk University.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Masaryk University.
    Hodnocení možnosti uplatnění vybraných prvků švédského monitoringu potřeb trhu práce v podmínkách ČR2015In: Fórum sociální politiky, ISSN 1802-5854, Vol. 9, no 4, p. 2-8Article in journal (Refereed)
    Abstract [en]

    The aim of the paper is to describe an adapted Swedish qualitative way of monitoring employers' needs on a local or regional labour market and to evaluate its functionality and applicability in environment of Czech public employment services.

  • 470.
    Zetterström, Denise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionsberättelsen & bokslutsrapporten: Små bolags redovisningsalternativ efter avskaffande avrevisionsplikten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit requirement for small companies in Sweden was abolished in year 2010. After thederegulation, the management of small companies had several alternative actions to still becredible fore stakeholders. The companies can voluntarily choose to hire an accountant, let anauthorized bookkeeper create a financial report or take care of the financial statements ontheir own.The study´s purpose is to create understanding and knowledge of financial reports and auditreports, if they by the lenders point of view can help to increase the creditworthiness, as wellas trust and legitimacy of companies financial reporting.The result shows that a clean audit report can help to increase companies’ creditworthinessmore than the financial report. Both the financial report and the audit report may help orstrengthen companies’ legitimacy. However, the auditor and the audit report are seen as amore established method. Creditors know how the auditor operates, what laws, rules,standards and norms the auditor follows in its scrutiny. The fact that the auditor standsindependent to the companies who gets audited makes the accounts more credible. The auditreport and the auditors are therefore the kind of accounting that contributes most to creditorsfinding confidence in companies.The study´s theoretical framework is used to interpret and understand the collected empiricaldata and the study´s purpose and problem. The theoretical framework consists of stakeholdertheory, principal – agent theory, legitimating theory and previous research that can touch thestudy´s subject. Empirical data were collected using qualitative semi-structured interviews.Four credit managers and four business advisors from various banks in Sweden participated asrespondents. With help of the theoretical framework and collected empirical material ananalysis was made which finally resulted in the study´s conclusions.

  • 471.
    Zimmergren, Anette
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hur företagsledare bidrar till kreativa tillvägagångssätt vid problemlösande för sina anställda2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Fokuset i studien ligger på det transformativa ledarskapet och chefernas möjligheter till de anställda att göra karriär och utvecklas i arbetet. Det har länge funnits bland annat två stora ledarskapstyper, transaktionellt och transformativt ledarskap. Efter att ha läst flera vetenskapliga artiklar inom området transformativt ledarskap och skapande av kreativitet, har det konstaterats att det finns begränsad empirisk forskning inom området. För att ta reda på hur empirin ser ut har intervjuer genomförts med tre transformativa chefer från tre olika företag och två av deras anställda för att se hur cheferna ger möjligheter till de anställda att göra karriär och utvecklas i arbetet. Med hjälp av intervjuerna som genomförts går det att se hur ledarskapet fungerar i praktiken och hur väl det stämmer överens med tidigare forskning.

    Resultatet i studien visar att mycket av chefernas tid går till det transaktionella ledarskapet eftersom de vill ha kontroll över vad de anställda gör. Dock är det en svår balansgång för företagen att hålla mellan att vara transaktionella och transformativa, de ska både kunna ge eget ansvar samt ha kontroll. Däremot är det en konkurrensfördel som cheferna har bland traditionella företag på konkurrensutsatta marknader då de ger utrymme till de anställda att utvecklas genom att gå på utbildningar. Detta ökar de anställdas engagemang vilket är kopplat till företagets produktivitet.

    Skulle de anställda behöva mer hjälp än den stöttning som de får, finns cheferna där och coachar dem på rätt spår igen samt att cheferna finns där ifall någon vill bolla sina idéer med dem. Cheferna försöker att skapa kreativitet bland sina anställda, både på individuella och gemensamma plan inom företagen.

    Chefernas ledarskap stämmer inte överens med alla punkter av min tolkning av det transformativa ledarskapet men de är på god väg att uppfylla dessa. Den tidigare forskningen beskriver inte exakt hur ledarskapet ska utövas utan det är mer riktlinjer.

  • 472.
    Åhnström, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Place marketing in small Swedish municipalities: A case study of Avesta municipality2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Kotler et al (1999) tell that places are facing some major challenges: the globalization, the urban evolution, a growing competition of attracting scarce resources and that places have to rely on their own local resources to face the growing competition. Due to these factors it is getting harder for places to retain and attract residents, especially for smaller places. But Hospers (2011) tells that communities and cities undertake place marketing in order to fight these challenges and to be attractive for both existing and potential residents.

    Purpose: The aim of this research is to find out how small Swedish municipalities promote themselves in order to retain and attract residents.

    Method: A case study strategy with a semi-structured interview and documentary secondary data as data collection methods.

    Findings: It is beneficial for small Swedish municipalities to promote unique and realistic characteristics as they want to be identified with and to promote existing residents in promotion campaigns in order to display that the municipality value the residents. Furthermore, it is also beneficial for small Swedish municipalities to promote a well thought through place brand that builds on a set of characteristics that form a place’s brand identity. However, promotion of the place brand and unique and realistic characteristics together with the reputation of an area create images of a place. In order to create a good reputation of a place existing residents must be satisfied as they can be seen as ambassadors for the municipality and spread a good word-of-mouth to potential residents.

  • 473.
    Ålund, Karin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Östlin, Sarah
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbar konsumtion i livsmedelsbutiker: En undersökning om kundens förutsättningar för hållbara val2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction The Swedes overuse the resources of the world in a rapid pace. Consumption must be more sustainable if future generations are to have a good future. Victuals have a major impact on the environment, therefore food consumption is an important part of the work on sustainable con-sumption. Here, food chains together with customers have the potential to contribute to sustain-able consumption. If the customer is to be able to act sustainably, the conditions must be offered in a market. There are no studies about the customer's prerequisites for sustainable choices in different consumer markets.Purpose The purpose of the study is to account for the customer's ability to make sustainable choices in grocery stores.Method The study is based on a qualitative method for data collection. In this study, an investigation has been conducted in all food stores in Falun to collect data about the customer's conditions for making sustainable choices. The factors investigated are communication, product range and price in selected product categories. The empiric has been sorted and categorized and then dis-cussed in relation to the theory.Conclusion The conclusion we reached through our study shows that there are opportunities for the cus-tomer to make sustainable choices in grocery stores. Since the world's resources are insufficient in the way people live and consume today, an important issue is to communicate the value of choosing sustainable products as widely as possible and this is a sustainability work that must be done collectively.

  • 474.
    Åsén, Emil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Effekten av elektronisk Word of Mouth inom ett onlineforum2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe how electronic Word of Mouth within an online forum influence visitors purchase decision. Previous studies about electronic Word of Mouth within online forums have focused on identifying potential factors that can influence visitors purchasing decisions. But they have not investigated visitors own perception of the effect of electronic Word of Mouth. Therefore there is a knowledge gap for this study to explore. A survey was made available to visitors of an online forum. The online forum that was chosen is called Swedroid and has a focus on consumer electronics. The information about products available in the online forum is classified as electronic Word of Mouth. The results from the survey show that a clear majority of respondents believe that the online forum contains relevant product information, which can be used to support a purchase choice. However, a lower proportion of the information in the forum is considered a decisive factor in purchasing. The analysis show two possible reasons behind this. The information that repsondent have come in contact with could be insufficient for making a purchase decision. Or information may have been negative, which causes the visitor to not buy the product. The conclusion is that electronic Word of Mouth within an online forum influences visitors purchasing choices by visitors getting in contact with credible and relevant information, but its effect on purchasing choices is influenced by the content of the information.

  • 475.
    Önnerberg, Frida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Forsén, Lina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vulnerability in Small Single Industry Towns in Sweden: A Case Study of Hofors Municipality2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Vulnerability in Small Single Industry Towns in Sweden - A Case Study of Hofors

    Municipality

    Svenska: Små och sårbara industriorter i Sverige - en fallstudie om Hofors Kommun

    Subject: Business Administration

    Keywords: Business Climate, Network, Collaboration, Single Industry Towns

    Background: There is a dependency situation between the industry and the municipality. This

    makes Hofors municipality vulnerable. The industry Ovako Steel is the biggest employer in the

    municipality and is therefore very important to Hofors. If a place have a good business climate it

    is easier for employment opportunities, good ideas and entrepreneurship to grow easily. There is

    a lot that a municipality can do in order to enhance the business climate.

    Purpose: The purpose of this research is to identify to what extent a good business climate can

    impact on the vulnerability situation for small single industry towns in Sweden.

    Method: Case study with semi-structured interviews and secondary data.

    Conclusion: Based on our empirical study a good business climate could be seen as a useful

    strategy for small and vulnerable single industry towns in Sweden. By developing a good

    business climate, the more attractive it is for entrepreneurs to start their businesses and broaden

    the business community. Municipalities with a good business climate is also a place where it

    easier to start new work opportunities in times of reductions in the industry.

    Being dependent on one industry does not have to imply only negative effects. In our empirical

    study of Hofors situation the collaboration between the network Entré Hofors and the industry

    Ovako Steel is reciprocally and positive. The general implication for Hofors and other small

    vulnerable single industry towns seems to be the importance of changing the attitudes towards

    entrepreneurship as well as the ability to create new work opportunities in times when the

    industry needs to cut down or the worst situation possible; closing down the whole industry.

  • 476.
    Östlund Rämgård, Henrik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Diskonteringsränta vid nedskrivningsprövning av goodwill: En studie av avvikelse mellan rapporterad och teoretisk diskonteringsränta2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien visar att en större andel av bolagen från båda länder redovisar diskonteringsränta år 2012 jämfört med år 2007. Andelen rapporterade diskonteringsräntor som faller inom ramen för en accepterad avvikelse är något högre för Sverige jämfört med Finland båda jämförelseåren. Andelen accepterade differenser halverades för båda länderna från år 2007 till 2012. År 2012 rapporterades generellt högre diskonteringsräntor än de teoretiskt beräknade vad gäller båda länderna.

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