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  • 451.
    Strömer, Anna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Schludermann, Katarina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hur vill barnfamiljer ta emot reklam?: En kvantitativ studie om vilken/ vilka kommunikationskanaler som barnfamiljer föredrar att få attraktiva erbjudanden genom.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:

    In today's society, it becomes increasingly difficult for companies to reach their prospective customers. In order to reach their customers, companies can convey messages through communication channels that have varying characteristics. Communication channels can be divided into traditional and modern communication channels. Different characteristics of the communication channels are preferred by different individuals. Families with children constitutes a significant part of the consumption of food as they purchase fast moving consumer goods (FMCG) to a greater extent than the remaining family constellations. As a result, this target group becomes a key target for food retailers. In this regard, more thorough knowledge from the food store's perspective is required to apply the right communication channel to reach the target families with children, in a manner preferred by the target audience.

    Purpose:

    To investigate which of the modern and/ or traditional communication channels, families with children prefer from a food store when an attractive message is conveyed.

    Reference Framework:

    The essay is based on theories such as the communication process, general differences for the modern and traditional communication channels and communication direction. Furthermore, the theoretical frame of reference is based on previously studied material from scientific articles.

    Method:

    The methodological approach is based on a quantitative method and the empirical material has been collected through a quantitative questionnaire survey.

    Result:

    The results of the survey show that the preferred communication channel for the target audience is e-mail. E-mail had a high percentage share compared to the remaining communication channels that were included in the survey. Furthermore, the results suggest that modern communication channels are preferred to traditional communication channels.

  • 452.
    Sund, Nina
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Larsson, Anna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En studie om HR-strategi: Framtagande av HR-strategi på ett företag inom processindustrin2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 453.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Atlas Copcos strategi och styrning: Verktyg som ger guld2009Licentiate thesis, monograph (Other academic)
    Abstract [sv]

    Licentiatavhandlingen analyserar den strategi och styrning som bedrivits vid Atlas Copco sedan 1980-talet. Detta ger kunskap om hur ett traditionellt svenskt industriföretag anpassar sig till en turbulent omgivning med hård internationell konkurrens. Atlas Copco är ett industriföretag med kompetenser omkring tryckluftsteknik, gruv- och anlägg-ningsmaskiner och industriverktyg. Det har en komplexitet i strategisk inriktning, organisatorisk struk-tur och styrning som gör det lämpligt som studieobjekt inom forskningsprogrammet Strategi, styrning och konkurrenskraft (SiSK). Atlas Copco är ett klassiskt svenskt företag som under sin 136-åriga histo-ria utvecklats till en global aktör genom de produkter och lösningar som skapats och erbjuds markna-den. Utifrån dagens verksamheter är det möjligt att spåra omfattande strategiska och organisatoriska förändringar som stegvis genomfördes från slutet av 1960-talet fram till inledningen av 1990-talet. Studien är retrospektiv där fallföretagets strategiska utveckling och styrning i efterhand studerats. Som utgångspunkt i analysen har valts en tentativ modell om strategisk kongruens och integrerad styr-ning. Avhandlingen bygger på insamlat material om företaget i form av årsredovisningar och andra skriftliga källor samt intervjuer med 25 nuvarande och tidigare befattningshavare vid företaget. Studien visar att fallföretaget kan uppvisa strategisk kongruens på olika organisatoriska nivåer och att denna kongruens stöds av en integrerad styrning som till sin karaktär är både formell genom tradi-tionella system för ekonomi- och produktionsstyrning men också informell genom att en särskild kul-tur byggts upp runt företagets verksamheter och hur de ska bedrivas. Studien ger specifika implikatio-ner för fallföretaget när det gäller strategi och styrning som är intressanta för andra företag och organi-sationer. Detta gäller särskilt hur starkt fokuserade verksamheter kan styras och utveckla långsiktiga konkurrensfördelar. Studien har finansierats av Jan Wallanders, Tom Hedelius och Tore Browaldhs stiftelser. Dessut-om har finansiellt stöd erhållits från forskarskolan Management och IT (MIT).

  • 454.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    How management control affects the implementation of strategies in a decentralized organization: Focus on formal and informal control in the case of Atlas Copco2014In: Strategy, control and competitive advantage: Case study evidence / [ed] Jannesson, E.; Nilsson, F. och Rapp, B., Berlin Heidelberg: Springer, 2014, p. 59-83Chapter in book (Refereed)
    Abstract [en]

    This chapter studies how the control systems of Atlas Copco, a Swedish industrial company, have changed and how different systems interact to implement strategies and achieve financial targets. More specifically, the chapter treats how formal management control is supplemented by informal control in order to implement strategies and achieve success.

  • 455.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Management control in the innovation process: A success factor?2016In: Proceedings, The International Conference on Business Case Research (ICBCR 2016) Hong Kong December 12 – 14, 2016: Management and Innovation: Drucker’s Legacy in the 21st Century Management, 2016, p. 15-Conference paper (Refereed)
    Abstract [en]

    This article follows the innovative process in a company within the manufacturing industry as itreached a highly competitive market position. Through an adaptive system of management control,management has succeeded in engaging teams to develop new products. At the same time the companyhas been competitive in terms of prices and level of service. The key to this success has been acombination of continuous knowledge integration and flexible production in the company, whichthemselves were enabled by successive improvements and by a general control philosophy that makesfor strategic congruence in the long run.A multi-level case study describes innovative processes, work with product development and howinformal contacts between different functions may occur and facilitate the development of successfulproducts. At the corporate level, the critical task is to prioritize and weigh the ideas in view of existingproducts and the need for strategic development.This study illustrates a generic model that discusses strategic development and management control inthe context of an unforeseen environment. This dynamic life-cycle perspective adds to previousresearch in management control, which has mainly focused on static models. The model in this articleis conceptual and is based on previous research; however, it can also be used by management inpractice. As former studies have emphasized, there is a lack of research that analyses the way inwhich innovations emerge and the control processes that may be part of the success or failure.

  • 456.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ny administrativ stödfunktion i Landstinget Dalarna: en utvärderingsstudie2005Report (Other academic)
  • 457.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategisk ekonomistyrning vid Atlas Copco2011Conference paper (Other academic)
  • 458.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategisk kongruens och integrerad styrning vid Atlas Copco-gruppen2008In: Nordisk workshop XIII i ekonomi- och verksamhetsstyrning, Linköping, 2008Conference paper (Other academic)
    Abstract [sv]

    Detta papper analyserar Atlas Copco-gruppens utveckling de senaste 15-20 åren. Särskilt betonas och diskuteras betydelse av strategier och styrning. Analysen grundas på officiell redovisning, samt ca 15 intervjuer och kan ses som en förstudie. Papperet är en delrapport inom ett större forskningsprojekt med fyra olika svenska företag: Strategi, styrning och konkurrenskraft. Tentativa rekommendationer ges om vilka strategier som kan anses vara kongruenta och vilken styrning som är lämplig för att strategierna ska bli framgångsrika. Vidare studier kommer att genomföras.

  • 459.
    Sundberg, Klas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala universitet, Företagsekonomiska institutionen.
    Strategisk utveckling och ekonomistyrning: Ett livscykelperspektiv2015Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This dissertation synthesizes previous research and develops a model for the study of strategic development, strategic congruence and management control. The model is used to analyze a longitudinal case study of the Swedish engineering company Atlas Copco.

    Employing contingency theory, the study confirms that long-term survival of a company requires adaption to contingencies. Three levels of strategy are examined: corporate, business and functional. Previous research suggests that consistency between these levels (strategic congruence) is necessary for a company to be competitive. The dissertation challenges this proposition by using a life-cycle perspective and analyzes strategic congruence in the different phases of a life cycle. It also studies management control from a life-cycle perspective. In this context, two types of management control are examined: formal and informal. From a longitudinal perspective, the study further discusses how these types interact during organizational life cycles.

    The dissertation shows that strategic development is more complex than previous studies have indicated. It is a long, complex and non-linear process, the results of which cannot always be predicted. Previous models for strategy and management control are based on simple relationships and rarely take into account the fact that companies often go through different phases of strategic development. The case study shows that strategic incongruence may occur at times during organizational life cycles. Furthermore, the use of management control varies over time. In the maturity phase, formal control is in focus, while the use of informal control has a bigger role in both the introduction and decline phases.

    Research on strategy and management control has intensified in recent years. Still there is a gap regarding the coordination of complex corporate structures. The present study contributes with further knowledge on how companies manage long-term strategic development. Few studies deal with more than two levels of strategy. Moreover, the present study addresses the need to understand strategic congruence from a life-cycle perspective. This is particularly relevant in practice, when management in large companies face difficult issues for which they expect business research to assist them in the decision-making process.

  • 460. Sundkvist, Linda
    et al.
    Tillman, Peter
    Wigblad, Rune
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hur når man framgång med småskaliga energibesparingsprojekt?: Nätverk en möjlighet2012Report (Other academic)
    Abstract [sv]

    Föreliggande rapport baseras på ett examensarbete på avancerad nivå inom ämnesområdet företagsekonomi. Bakgrunden är att det i dagsläget finns avancerade system för driftoptimering av energiförbrukning, vilka energibolagen tillämpar i större energisystem i form av exempelvis fjärrvärme. Det har kommit fram ny teknik som billigt möjliggör övervakning av mindre sådana system. Rapportens syfte var att undersöka om ett sådant system kan appliceras i liknande form i småskaliga energibesparingsprojekt.

    Resultatet av föreliggande rapport är att småskaliga energibesparingsprojekt för kommunala fastigheter kan organiseras genom en generisk nätverksmodell där både kommunala interna resurser och externa resurser kan sammanföras. Nätverket innefattar en kunskapstjänst från ett energibolag/energikonsult. Tjänsten är erbjuden till kunden i syfte att sänka dennes energiförbrukning till en nivå för vad som anses vara rimlig för liknande fastigheter. När förbrukningen har nått en sådan nivå kopplas ett tekniskt mätsystem in för att bevaka energinivån och sända signaler vid avvikelser i energiförbrukning. En lönsamhetsberäkning påvisar i en praktisk tillämpning att projektet kan resultera i att dess initialkostnad återbetalas inom en ettårsperiod. Möjligen kan denna återbetalningsperiod bli något längre vid tillämpningar i andra småskaliga system, men en tydlig lönsamhet är påvisad. Eftersom den relativa ekonomiska fördelen med att bilda denna typ av nätverk för specifika tillämpningar är så tydlig, finns det goda möjligheter till snabb spridning av nätverksmodellen. Dock har verifieringen av affärsmodellen genom tillämpning av energieffektiviseringsåtgärderna och uppföljning inte genomförts på grund av examensarbetenas tidsbegränsning.

  • 461.
    Sunesson, Måns
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Professionella idrottares kommunikation via sociala medier2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Most professional athletes have understood how important social media have become to build a strong brand image for their personal brand. However, few athletes know how to succeed in doing this. The purpose of this study is to try to describe how athletes can build and improve their personal brand image on social media by examining on which social media platforms fans prefer to follow athletes and what kind of content they prefer the athlete to publish. To study this, a customer survey has been conducted. The results of the survey showed that female fans prefer to follow professional athletes through image-based social media while men to a greater extent prefer text-based or a combination of image and text. The most appreciated content among the fans was motivating and / or inspiring content closely followed by content linked directly or indirectly to the athlete's professional role as an athlete. However, the subject proved to be more complex than the what was assumed at the starting point of this study. When this studys result was analyzed with the theoretical reference frame as background, it appears that more parties have major interests in the professional athletes social media communication than what was assumed. Conclusions from this study are that it is important that the athlete puts hers / his fans and followers at the center of hers / his social media strategies to successfully be able to build a strong personal brand image on social media. It also seems to be important that the athlete interacts with and has a personal communication with the fans to build their personal brand. Further studies on the subject would be needed to draw conclusions about how the parties different interests affect each other and how conflicts of interests can be avoided.

  • 462.
    Svensson, Joacim
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Spridning av innovation i högre utbildning: En studie av spridningen av Videochat vid Högskolan Dalarna2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis has been to describe and analyse the diffusion of an innovation, Videochat, at Dalarna University and on the basis of that analysis suggest different courses of action to increase the adoption of Videochat.

    The questions in this thesis are:

    • What is the rate of adoption for Videochat at Dalarna University?
    • On what grounds have teachers at Dalarna University chosen to adopt Videochat?
    • On what grounds have teachers at Dalarna University chosen not to adopt Videochat?
    • Where and how can actions be taken to stimulate the adoption of Videochat?

    This study has been conducted with the means of a web-based questionnaire that has been sent to teaching staff at Dalarna University. The questions have been chosen on the basis of interviews with employees that have key knowledge of the history and use of Videochat.

    The study shows that the rate of adoption differs between the four schools and two out of four are considered in need of actions to improve the rate of adoption.

    The study shows that the main reason for adoption Videochat is the possibility to have a lecture for campus-based and web-based students at the same time but it also shows that the reasons for adopting Videochat also differs between the schools

    Several actions are suggested to improve the rate of adoption at the two relevant schools, the main focus of them being to increase knowledge of Videochat and its benefits.

  • 463.
    Sävenstedt, Johannes
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Förslagsverksamhet vid ett större svenskt industriföretag: Fallstudie av Siemens Industrial Turbomachinery AB2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Studies show that a successful handling of the idea management system within a company is complex and dependent on many factors, which in an unsuccessful implementation can have costly consequences for a company. This is conducted as a case study at Siemens Industrial Turbomachinery AB in Finspång, which is a large Swedish industrial company with a long tradition of working with idea management.

    The purpose is to study and evaluate the implementation of a new idea management system in SIT AB, based on four basic elements, focus on small ideas, how ideas are rewarded, and the involvement of all employees and the focus on day-to day improvement. Data for the study were collected through an online survey distributed in November 2014 to all employees of the company. The online survey was designed in such a way that employees had to consider various statements in four different areas and gave a view of how the implementation of a new system of ideas was perceived by the employees.

    The results show that the company SIT AB has done well with the implementation of the new idea system and is well received by the employees who participated in the survey. Results also show areas where there is room for improvement.

  • 464.
    Sörbu, Jonas
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lindblå Stenberg, Sandra
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Redovisningen i ett förändrat samhälle: Det intellektuella kapitalets relevans och användning2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Redovisningen i ett förändrat samhälle

    - Det intellektuella kapitalets relevans och användning

    Författare: Jonas Sörbu och Sandra Lindblå Stenberg

    Bakgrund: I dagens globala samhälle där den traditionella redovisningen närmar sig den

    anglosaxiska modellen av att ge en rättvisande bild så finns det stora värden i företaget som

    inte tas upp i årsredovisningarna. Dessa värden som kallas för intellektuellt kapital saknar de

    tre kriterier som ska vara uppfyllda enligt IASB för att resursen ska klassas som en tillgång

    vilka är:

    · Resursen förväntas inbringa framtida ekonomiska fördelar för företaget.

    · Resursen kontrolleras av företaget.

    · Resursen har uppkommit till följd av händelser som inträffat.

    Syfte: Syftet med uppsatsen är att analysera om svenska företag använder sina

    årsredovisningar för att lyfta fram intellektuellt kapital och även se om det skiljer sig mellan

    branscher.

    Metod: Genom att granska årsredovisningar och mäta antalet ord så kan vi analysera om

    företag använder den frivilliga informationen till att redovisa intellektuellt kapital

    Slutsats: Företagen redovisar intellektuellt kapital i den frivilliga informationen även om

    mängden varierar mellan företagen. Däremot finns det likheter i vad de redovisar inom

    branscherna.

  • 465.
    Tapper, Elin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hansson, Kristina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vad gillar idrottspubliken?: En kvalitativ studie om hur svenska elitidrottsföreningar kan engagera olika delar av idrottspublik på sociala medier2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to give answers to what type of content, published by professional sport organizations on social media, can engage Swedish sport fans. The definition of "engagement" is based on subjective motives and can be expressed in various forms. Thereby the reason to study whether it was possible to group fans who were of similar character, to understand if they were engaged by the same content on social media. We used segmentation as a strategy to group sport fans with the same level of engagement toward sport organizations. The respondents we got were interesting and brought light to a relative new area of research, which was the goal of this study. The research shows that preferred content is similar in every segment group. Research also indicates that there is no correlation between level of engagement and preferred content on social media. The preferred content is most based on individual preferences and characteristics. However, the study reveals that using segmentation as a strategy can be efficient to group sport fans with similar character, to give a sport organization a brief - but useful - insight in what type of content each segment can feel emotional (and physical) engaged by. This can further lead to higher levels of engagement but is left out for future research attempts. This study can be well suited in the development of the Swedish sport industry looking at the current and future impact of the world’s digitalization.

  • 466.
    Tegelberg, Linda
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kallo, Juliana
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Neuromarketing: En kvalitativ studie, där svenska marknadsföringsexperters förhållningssätt till neuromarketing behandlas.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In a society where information inundates consumers, marketers have been forced to find new ways to spread their message. One way to do this, is by the new subject neuromarketing which is a combination of neuroscience and marketing. Neuromarketing boarded the world at 2002.

    Neuromarketing consist of three big frontiers: neuroscience, behavioral economics and social psychology. By uniting these three areas it is now possible to study the brains and bodies of consumers to find out why they act and react like they do.

    The developments in technology force marketers to find new ways to communicate with the world and though Sweden is placed as number three among countries who is digitalized, neuromarketing is unknown in Sweden. How can it be? Why are there not any Swedish studies about neuromarketing?

    The purpose with this study is to contribute with knowledge about the subject neuromarketing, by emphasize the views of Swedish experts towards neuromarketing. The empirics was gathered by interviews with Swedish marketing experts. The result of this study shows that Swedish experts disagree with the studies that claims neuromarketing to be something new and revolutionary. Instead, Swedish experts claim that marketers always been studying consumers behaviors, feelings and reactions. Swedish experts also says that the technology behind neuromarketing is inadequate and comes with a lot of restrictions. There is technology more important than the one who measure brain activity and eye movements.

    The subject neuromarketing also comes with ethical aspects and Swedish experts does not think that consumers want to be supervised in a commercial intention.

  • 467.
    Thelin, Ingrid
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Finansieringsproblematik i svenska skogsföretag: Verklig respektive teoretiskt optimal skuldeandel2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 468.
    Thorgren, Sara
    et al.
    Luleå University of Technology; Entrepreneurship & Innovation.
    Sirén, Charlotta
    University of St.Gallen; Global Center Entrepreneurship & Innovation;.
    Nordström, Carin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wincent, Joakim
    Luleå University of Technology; Entrepreneurship & Innovation.
    Hybrid entrepreneurs' second-step choice: the nonlinear relationship between age and intention to enter full-time entrepreneurship2016In: Journal of Business Venturing Insights, ISSN 2352-6734, Vol. 5, p. 14-18Article in journal (Refereed)
    Abstract [en]

    Entrepreneurs who run venture startups parallel to wage employment engage in so-called hybrid entrepreneurship. Not all hybrid entrepreneurs, however, eventually leave the wage employment to become a full-time entrepreneur (second-step entrepreneurship). Significant research has focused on first-step entrepreneurial choice (to engage in a business start-up), but much less has focused on a second-step entrepreneurial choice, which captures the transition to full-time entrepreneurship. The present study, which examines the second-step entrepreneurial choice, reveals a U-shaped relationship be- tween age and the intention to enter full-time entrepreneurship. Interestingly, this con- trasts with prior studies on the effects from age in the first-step entrepreneurship choice, demonstrating an inverted U-relationship between age and venture startup.

  • 469.
    Thorén, Björn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jonsson, Magnus
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hur påverkar ägarbilden hos svenska företag den rörliga ersättningen till den verkställande direktören?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Det diskuteras mycket idag om ersättningar till verkställande direktörer (Vd) och storleken på dessa. Många har synpunkter på den enligt dem väldigt höga ersättningen och framförallt är många kritiska till de stora bonusar som tilldelas till företagsledare. Samtidigt är det ägarna som genom representation i styrelse och på bolagstämma bestämmer ersättningen.

    Syfte

    Syftet med studien är att undersöka om det föreligger ett samband mellan ägarbilden och andel rörlig lön till den verkställande direktören.

    Metod

    I studien tillämpas en deduktiv forskningsansats där vi utgått från existerande teorier och tidigare empirisk forskning för att skapa en hypotes som sedan kan bekräftas eller förkastas. Hypotesen testas genom en kvantitativ metod där data samlats in över 56 stycken svenska bolag för att sedan testas med statistisk regressionsanalys.

    Slutsats

    Undersökningen visar att det finns ett negativt samband mellan ett större ägande och andel rörlig ersättning till verkställande direktör.

  • 470. Tian, Y.
    et al.
    Nicholson, J. D.
    Eklinder-Frick, J.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Mittuniversitet.
    The interplay between social capital and international opportunities: A processual study of international ’take-off’ episodes in Chinese SMEs2018In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 70, p. 180-192Article in journal (Refereed)
    Abstract [en]

    The paper presents a processual analysis of international take-off episodes in Chinese SMEs. In considering the dynamics of pre-internationalization, the paper posits four temporally finer-grained, phases based on an actor’s orientation towards international opportunities. Based on a sample of twenty Chinese SMEs, the paper theorizes 12 temporally fine-grained take-off episodes, or which appear in practice as a series of tactical moves through which Chinese SMEs advance through the four phases in the longer pre-internationalization of the process. By considering the multi-dimensional nature of social capital in international take-off, the findings contribute to a greater understanding of how forming international relationships work in the context of pre-internationalization in SMEs, also adding insights into the dynamics of internationalization as an entrepreneurial and networked endeavour. 

  • 471.
    Torstensson, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Westerlund, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Betydelsen av socialt ansvar: En kvalitativ studie om ideella elitidrottsföreningars sociala samhällsengagemang2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The non-profit elite sports associations are beginning to be largely commercialized and the gap between them and private sector are on the verge of disappearing. However, they still are a non-profit sports association that should be public, democratic, have a people operating character and be equal - they should, in other words, through its main activity contribute to society. Although the elite sports unions tends to take more social responsibility by conducting various projects and activities aimed to help for example vulnerable groups in society.

    The aim of the paper is to understand what the social community engagements means to the non-profit elite sports association in relation to their stakeholders. By carrying out semi-structured interviews with representatives from five different non-profit elite sports associations, we have formed an understanding of their social responsibility and then interpret the meanings of this for the non-profit elite sports association and for whom they work with social responsibility.

    The paper helps to understand that there are new strategies to use when it comes to operating a non-profit sports association. We hope that the paper can help to inspire people in sports associations to take new paths when it comes to managing and developing sports associations in Sweden.

  • 472.
    Tseltsova, Anna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bohnert, Katharin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The international marketing strategy of grocery retailers – the strategy of adaptation and standardization2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question – The research question, that this study attempts to answer, is, what and why grocery retailers, which specifically work with the strategy of standardization, adapt in their marketing mix to the host market. Main adaptations are analyzed with regard to psychic distance in terms of consumer characteristics.

    Methodology – This study presents a qualitative research design. Secondary data, in-depth interviews and personal observations were used, in order to identify adaptations, which were conducted in a grocery retailer in Germany, which is its home market, and in Sweden, which is considered to be a host market.

    Findings – The main findings of this research indicate that grocery retailers that specifically work with the strategy of standardization, adopt their core strategy at the host market, in order to keep their economy of scale. However, the standardization strategy may cause negative financial results, which is why adaptations, in order to attract new customers, are required. Conclusively, a mix of both, the adaptation and standardization marketing strategy, has to be utilized.

  • 473.
    van Santen, Robert
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The influence of attitude, subjective norm, perceived behavioral control and organizational climate on physicians’ intention and behavior to share knowledge in Brazil’s public healthcare2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background - Physicians are knowledge intensive as their knowledge has a pivotal role in the patient’s care. Insufficient knowledge sharing among physicians is the main cause of medical errors which form a threat to patient’s safety. Research regarding knowledge sharing in the public healthcare industry has mostly been conducted in developed countries while the healthcare in developing countries is more disorganized. Brazil, as a developing country with an instable situation, is a new area with a different context which forms a novelty for the literature regarding knowledge sharing in public healthcare.

    Aim - This research aims (1) to test which of the pre-identified factors have a stronger influence on physicians’ intention to share knowledge and knowledge sharing behavior in Brazil’s public healthcare and (2) to test the influence of physicians’ intention on the actual knowledge sharing behavior in Brazil’s public healthcare.

    Theoretical framework/methodology - Based on the theoretical background of knowledge sharing, theory of planned behavior and organizational climate hypotheses were formulated and tested using statistical analyses as correlation and regression. A self-completed online questionnaire has been distributed to physicians who work in larger hospitals located in the city center of the metropolitan area of Rio de Janeiro. Non-probability sampling and more specific snowball sampling resulted in 86 completed questionnaires.

    Findings/conclusions - This paper has examined the influence of the pre-identified factors attitude, subjective norm, perceived behavioral control and organizational climate on physicians’ intention and behavior to share knowledge in Brazil’s public healthcare. Subjective norm is the factor which has the strongest influence on knowledge sharing behavior while none of the factors show a significant influence on intention to share knowledge. Additionally, none of the demographic characteristics are significantly related to intention nor behavior. Physicians’ intention to share knowledge is positively related to knowledge sharing behavior in Brazil’s public healthcare.

  • 474.
    Vestin, Malin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Esbjörnsson, Emil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Är det en enmansshow?: En kvalitativ studie om individers personliga relationers betydelse i evenemang2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Evenemang är många gånger en folkfest och kan utspelas i flera olika sammanhang, gällande både bransch och storlek. Oavsett sammanhang är det dock en sak som är bestående, behovet att införskaffa resurser från andra aktörer på marknaden, där individer går att ses som aktörer. Marknaden kan ses utifrån ett nätverkssynsätt där aktörer äger och utbyter resurser med varandra samt genomför aktiviteter för att få tillgång till andra aktörers resurser i nätverket. När resurser utbyts och aktiviteter genomförs skapas relationer mellan individerna. Med tanke på att individer är en viktig del i denna resursanskaffning är det av väsentlig karaktär att undersöka deras personliga relationers betydelse för evenemanget och således nätverket. Således blir syftet med studien att bidra till ökad förståelse om individers personliga relationers betydelse för evenemang ur ett nätverksperspektiv. Studien har kvalitativ metod och det har genomförts intervjuer i insamlandet av primärdata. Det undersökta evenemanget är Case Swedish Open i squash. Hela evenemangsnätverket består av drygt 100 individer som representerar olika kategorier, såsom arrangör, spelare och samarbetspartners. Individerna som har deltagit i denna studie representerar dessa kategorier och är sju till antalet. Vidare bygger den teoretiska referensramen på publikationer gällande de vedertagna teorierna bakom nätverk och nätverkssynsättet. Slutsatsen som har framkommit i denna studie är att evenemanget är beroende av en individ, men att det upphör inte nödvändigtvis om denna individ försvinner. Däremot minskar kvaliteten på evenemanget. Det har även framkommit att samarbetspartners och spelare varken har en relation eller ett samarbete med varandra, trots att de möjliggör varandras medverkan i evenemanget. De är endast fastlänkade genom en tredje individ vilket gör evenemanget sårbart.

  • 475.
    Vestin, Sophia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Implementering av ett managementkoncept i ett tjänsteföretags service management: En fallstudie vid en turistdestination2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det finns inget optimalt koncept inom service management, utan strategierna och koncepten varierar från företag till företag. Ett flertal turistdestinationer i Sverige har grundat deras service managementarbete utifrån Jim Collins-koncept.

    Syftet med uppsatsen är att undersöka vilka förväntade effekter som fanns samt hur en organisation påverkats när deras service managementarbete tagit en utgångspunkt från ett koncept som inte enbart riktar sig till tjänstebranschen. I uppsatsen undersöktes även hur tillämpningen av managementkonceptet kunde påverka arbetstillfredsställelsen och motivationen för medarbetarna. Även en teoretisk analys genomförs för att se hur service management och Jim Collins-koncept ställer sig mot varandra.

    Den kvalitativa metod som användes vid den empiriska datainsamlingen var semi-strukturerade intervjuer, men även en ostrukturerad telefonintervju genomfördes. Sammantaget intervjuades sju personer. Respondenterna var en konsult, vd:n och fem personer ur ledningsgruppen på turistdestinationen.

    Det resultat som uppkom utifrån intervjuerna med konsulten och vd:n på turistdestinationen var en förväntning att managementkonceptet skulle ge upphov till ökad delaktighet från samtliga och att medarbetare skulle arbeta självständigt för att utveckla organisationen. Utifrån intervjuerna med personerna ur ledningsgruppen kunde följande fem termer belysas ha uppkommit efter att managementkonceptet implementerats; fokus, större ansvar, kreativitet, insikt samt svårare ledarskap. Dessa termer kan även relateras till kärnbegreppen empowerment och målfokusering som finns inom service management.

    Tillämpningen av managementkonceptet inom organisationen var i ett tidigt skede vid genomförandet av denna studie. En slutsats utifrån det resultat som framställts blev att ytterligare arbete med implementeringen av managementkonceptet kan komma att bidra till en alltmer självgående organisation. En annan slutsats som drags är att managementkonceptet lämpar sig inom en organisations service managementarbete. Detta med anledning av tolkningen att empowerment och målfokusering uppstår. Detta har i sin tur en positiv påverkan på motivation och arbetstillfredsställelse.

  • 476. Vestlund, K
    et al.
    Hugosson, Mårten
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Produktutveckling för lönsammare sågverk: teori och ett praktikfall = Product development for more profitable sawmilling : theory and a case study2004Report (Other academic)
  • 477.
    Vogler, Frida
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Tjernström, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Zhou, Linda
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    För nöjes skull: En kartläggning av Falu stadskärnas nöjesliv2010Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Nöjeslivet är ett viktigt område när det gäller att göra en stad attraktiv för dess invånare och besökare. Efter en besöksundersökning av centrumföreningen Centrala Stadsrum visade det sig att det finns invånare och besökare som inte är helt nöjda med dagens nöjesliv i Falun. Utifrån detta och en nyfikenhet från vår sida valde vi att göra en kartläggning av Faluns nöjesliv och undersöka nöjesverksamheternas profilering. Utifrån vår definition av nöje, ”en upplevelse där en individ gör ett tidsfördriv utan praktiskt syfte och då känner tillfredsställelse, vällust och/eller glädje”, genomfördes en teoretisk litteraturstudie av Faluns historia, attraktiva städer och våra utvalda nöjeslivsområden: mat & fika, bar & klubb, handel, kultur, sport och evenemang. Slutligen gjordes en enkätundersökning av nöjesverksamheterna som ligger i Faluns stadskärna, denna ligger till grund för kartläggningen och undersökningen av nöjesverksamheternas profilering. Resultaten av vår enkätundersökning visar att många av de tillfrågade respondenterna varken marknadsför sin nöjesverksamhet och inte heller har någon tydlig marknadsprofilering.

  • 478.
    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.

  • 479.
    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.    

  • 480.
    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.

  • 481.
    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.

  • 482.
    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
  • 483.
    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.

  • 484.
    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.

  • 485.
    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.

  • 486.
    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.

  • 487.
    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.

  • 488.
    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.

  • 489.
    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.

  • 490.
    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.

  • 491.
    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.

  • 492.
    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.

  • 493.
    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.

  • 494.
    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.

  • 495.
    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.

  • 496.
    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.

  • 497.
    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.

  • 498.
    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.

  • 499.
    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.

  • 500.
    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.

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