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  • 51.
    Andersson, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sociala medier på industriella marknader: En kvalitativ studie om hur svenska industriföretag kan använda sociala medier för marknadsföring2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media have for a long time been perceived as irrelevant as a marketing tool in industrial markets. One reason is the perception that customers are not available on social media, and therefore there is no reason for industrial companies to market through these channels. The growth of the Internet has however changed this, and social media have become a crucial tool in industrial marketing. Even though the usage of social media is growing in industrial markets, it is still uncertain how industrial companies can use social media in marketing.

    The purpose of this study is to explain how industrial companies can use social media. The study is defined to how eight swedish industrial companies use social media, including users, target groups and platforms. Eight interviews have been conducted with representatives from eight industrial companies, all of which are responsible for handling the social media.

    The results from the interviews show that industrial companies can use social media for lots of purposes, and not only marketing for customers. The collected data shows a huge variation in the different kinds of users that the companies use on social media, and also a variation in areas of use, platforms and target groups. The study also indicates that the traditional marketing could have a positive impact on the response in social media. This could mean that social media can be successfully used in combination with the traditional marketing. In all of the interviews it is clear that social media will have an increased importance for industrial marketing in the future.

  • 52.
    Andersson, Terhi
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Weiberth, Sofia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företagens val mellan K2 och K3: Vilka faktorer är det som påverkar? Författare: Terhi2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background & problem: For the financial year of 2014 companies are forced to implement one of BFN’s new accounting regulations. These accounting regulations are: K1, K2, K3 and K4. We have chosen to focus on the mid-sized companies that fall within the framework of K2. These may choose to report either in accordance with K2 or in accordance with K3. The primary difference between these regulations is that K2 is rulesbased while K3 is principlesbased. A principlesbased framework is built on individual interpretations and assessments while the rulesbased framwork is covered by detailed rules. We have, because of this reason, submitted the following questions:

     What are the determinants that have influenced the choice between K2 and K3?

     What choice has Sweden’s medium-sized companies made with regards to K2 and K3?

    Purpose: To explain which determinants that affects the choice between K2 and K3.

    Method: In an attempt to try and answer the problem the authors have used a quantitative method with a deductive approach and secondary data from corporate financial annual reports have been gathered. We did hypothesis tests with the help of confidence intervals to see if the variables firm size, debt ratio, the amount of long-term debt and the industry affiliation was able to explain the choice between K2 and K3.

    Result & conclusion: The results of our study show that the factor that affects the accounting choice is industry affiliation. The outcome of the survey was not as we had expected when only one of our four hypotheses could be accepted. We think that a reason for this might be the limited sample of the study. The study has focused only on the variables of corporate annual reports. One can imagine that there are additional factors that influence companies' choices such as bonus plans.

  • 53.
    Andersson Weinez, Linnéa
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Impulsköp: En studie om vilka faktorer som kan påverka när svenska kvinnor utför impulsköp2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Retail business is expected to face a major challenge in the coming years. This is because digitalization is growing rapidly, and e-commerce is increasingly competing against traditional stores. It requires innovative thinking of companies to be competitive.

    To meet the challenge, I mean that impulse purchases can be used as a competitive advantage for retail companies. This study has therefore taken its starting point in the phenomenon impulse purchases.

    The study focuses on a female perspective since women are more inclined to execute impulse purchases.

    The purpose was to contribute to increased knowledge of the factors that may be crucial when Swedish women do impulse purchases. The study's empirical gathering consisted of a group interview and three individual interviews. These interviews were based on an analysis model developed by the study's literature review.

    In summary, three factors from the study's analysis model that could be shown to be influential in impulse purchases

    . These are shopping environments, offers and companies while shopping. Even additional sale and age have been shown to be significant for impulse purchases.

  • 54.
    Andrée, Fredrik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lennartsson, Lucas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisorns rekommendation till mindre företag i valet mellan K2 och K32018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: January 1st 2014 a new accounting framework was introduced, known as “K-regelverket”. The framework contains four categories, K1, K2, K3, and K4. Small companies can choose to follow either the K2 or the K3 framework. When choosing between K2 and K3, small companies often request advice from auditors.Purpose: The purpose of this study is to understand and to explain what factors that are influencing the auditor´s recommendations to small companies in their choices between K2 and K3, and to explore and describe the auditor´s role in these choices.Method: The qualitative method of semi-structured interviews has been applied with auditors from PwC, Grant Thornton and LR revision. The study has had a deductive approach.Results: The study shows that the auditor plays a decisive role in the choice between K2 and K3 for small companies. The auditor’s recommendation to small companies in the choice between K2 and K3 is influenced by several factors. The factors identified are the company’s balance sheet items, company’s size, stakeholders, line of business and phase. The company’s balance sheet items and size has the greatest impact on the auditor’s recommendation.

  • 55.
    Arpi Ekblom, Björn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Göransson, Ulla
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Standardisation of the Selling Process in Franchising: A Take on Sales Funnel Management2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper addresses the two opposing extremes of standardisation in franchising and the

    dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in

    sales and improve sales performance. A conceptual framework is developed based on both

    theory and practice in order to investigate the sales process of a specific franchise network. The

    research is conducted over a period of six weeks in form of a customised sales report

    considering the sales funnel concept and performance indicators along the sales process. The

    received quantitative data is analysed through descriptive statistics and logistic regressions in

    respect to what variations in the sales process can be discovered and what practices yield higher

    performance. The results indicate an advantage of a prioritisation guideline regarding the

    activities and choices to make as a salesperson over strict standardisation. Defining the sales

    funnel plus engaging in the process of monitoring sales in itself has proven to be a way of

    reducing uncertainty as the franchisor and franchisees alike inherently gain a greater

    understanding of the process. The extended knowledge gained from this research allowed for

    both practical as well as theoretical implications and expands the knowledge on standardisation

    of sales and the appropriateness of the sales funnel and its management for dealing with the

    dilemma between standardisation and flexibility of sales in franchising contexts.

  • 56.
    Aspling, Josefin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Glad, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    För mycket av det goda? – multiplamotivationsfaktorers påverkan på motivationsnivån: En litteraturstudie av motivationsfaktorer och deras påverkanpå individens motivation2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Motivation level is not constant but varies with organizational changes. During the90th century significant changes such as new organizations and job roles emerged.Because of this there is a need for research on motivation. The purpose of thispaper is to conduct a discussion around what the research results show on multiplemotivation factors impact on an individual's motivation. The purpose has been metthrough literature studies, which in turn has been done through the acquisition ofvarious scientific articles dealing with factors of motivation and their impact onindividuals. This material has then been critically examined and analyzed. Theanalysis of the collected material shows that there is no single answer to when andhow multiple factors of motivation are the most productive for the individual. Theessay has shown that multiple factors of motivation can reinforce each other andhave a positive impact on the individual's performance. At the same time,however, it has also been shown that multiple factors of motivation can workcounterproductive and instead worsen the individual's performance. This can inturn lead to the individual experiencing stress and a deterioration of satisfaction. Amodel has been presented in this paper, highlighting how multiple factors ofmotivation can relate to each other. The model is originated in goal-framingtheory, a theory that describes the image of a painting. In the main frame theindividual positions the main motivating factor. In the background frames isplaced less important factors. How factors in the main frame interact with thefactors in the background frames depends, according to the model, on the situationand the kind of factor that is in the main frame. In some cases there is a successfulcombination of factors, which will enhance motivation. In other situations, theremay be less successful combinations that have a negative effect on the motivationlevel. The conclusion of the essay, therefore, is that there is a need of moreresearch on motivational factors to determine how they interact with each other.

  • 57.
    Axelsson, Kajsa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Salminen, Tina
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    CSR inom inköp - att välja leverantör: En kvalitativ studie om faktorer som påverkar tillverkande företags val av leverantörer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Our world faces a number of challenges today, such as climate changes and the lack of human

    rights. As a result of this, the trust towards companies and the engagement of Corporate

    Social Responsibility, CSR, have become an increasingly central department for most companies.

    This is a way for companies to contribute to a better world. By developing business

    solutions in such a way, that the needs of the current world population, are met without compromising

    the conditions for meeting future generations needs. Studies point out that manufacturing

    companies are a key source of the depletion of the world's resources.

    The purpose of this study is to identify which factors affect the choice of the companies suppliers,

    when choosing to work with CSR. The interviews were conducted with four manufacturing

    companies within the Dalarna region.

    The results revealed that CSR is primarily linked to corporate applications of certifications. It

    was found that companies are affected by internal and external factors when choosing a supplier.

    We have identified the company's

    "financial prerequisites" and "image" as two key

    factors that affect the company's choice of supplier when choosing to work with CSR.

  • 58.
    Axelsson, Viktor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Engman, Niklas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Aktivering av sponsorskap – ur ett föreningsperspektiv: Går föreningar i herrarnas fotbollsallsvenska utöver sponsoravtalen?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The sports in Sweden and the associations in the league Allsvenskan annually generates millions and millions in sponsorship revenues, in some cases the association capitalize even more than its sponsors. Previous research on sponsorship activation through the perspective of associations is very limited and almost absent. This study is therefore based on previous research from the sponsors perspective and is applied on the perspective of the associations.

    Based on this we have shaped the purpose of the study, which was to get an insight into whether associations in Allsvenskan goes beyond the agreement with activities that can benefit the sponsorship and if so, why. The study has been conducted with a qualitative approach and we have done telephone interviews with respondents from associations in Allsvenskan.

    The result of the study showed that there are indications that associations in Allsvenskan choose to go beyond the agreements and activate the sponsorship. But, the extent of the association´s activation is smaller compared to what extent research suggest that the sponsor should activate. The main reason why the associations choose to activate and go beyond the agreement was to create good and long relationships with their sponsors. In addition to this, we could assume an underlying reason in terms of strengthening the association's own organization and therefore offering a more attractive product on the market.

  • 59.
    Ayertey, Bliss
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Asrat, Getnet Mengesha
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Legitimation Strategies in the reporting of Negative CSR Aspects2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeholders to disclose both positive and negative aspects. Although disclosing negative aspects can pose a threat to organization’s legitimacy, a third party reporting them may cause more severe damages to the legitimacy of the organization. Therefore, organizations are motivated to legitimize their negative aspects by using legitimation strategies.

    Using the typology of Coombs and Holladay (1996), in combination with the legitimation strategies by Hahn and Lülfs (2014) as our frameworks, and the non-financial reports of the top ten German chemical companies as our illustrative cases, we investigate and interpret the choice of legitimation strategies used by organizations to report different types of negative aspects in CSR reports. Our findings show that there is a clear pattern in the use of corrective action as a legitimation strategy for all types of negative aspects. Furthermore, we identified instances, where a new type of legitimation strategy, which we called shifting blame legitimation strategy was used. We interpreted our findings using analytical reasoning and theoretical framework such as the concept of symbolic and substantive approach to interpret our findings. Based on the findings, we concluded that the dominant pattern identified falls under the substantive approach, theoretically known for helping companies retain their legitimacy.

  • 60.
    Baboš, Pavol
    et al.
    Comenius University, Bratislava, Slovakia.
    Klimplová, Lenka
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Systematically uncoordinated? The Czech Republic and Slovakia in the view of varieties of capitalism2013In: Contemporary European Studies, ISSN 1802-4289, no 1, p. 71-98Article in journal (Refereed)
    Abstract [en]

    Conflict or coordination are the most frequently used words describing the industrial relations in developed economies. What is the relationship between the biggest industrial actors in the former Czechoslovakia and is there any coordination? This paper tries to answer this question focusing on the coordination in the main economic spheres in the Czech Republic and Slovakia. The research is based on the analysis of statistical data and a survey in which a group of experts completed a questionnaire stemming from the Varieties of Capitalism approach. Almost 30 experts representing employers, trade unions and the state from both countries provided insight into the amount of coordination that exists among the main economic actors. Our findings not only undermine the recent classifications of the Central Europe in the Varieties of Capitalism literature, but also show a slightly different institutional setting of the industrial relations in these two post-communist countries. The main results of our research shows that there is an emerging pattern of ‘systematic un-coordination’ among the key spheres of the national economy as defined by Varieties of Capitalism. The authors conclude this article with a discussion regarding the results and limitations of their research.

  • 61. Bai, Wensong
    et al.
    Holmström-Lind, Christine
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala University; Mid Sweden University.
    Leveraging networks, capabilities and opportunities for international success: A study on returnee entrepreneurial ventures2018In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 34, no 1, p. 51-62Article in journal (Refereed)
    Abstract [en]

    By integrating social capital theory with a capability-based view on performance, this paper aims to examine the extent to which returnee entrepreneurial ventures (REVs) gain international performance advantages from the founding entrepreneurs’ experience with international networks. Using data on 200 Chinese REVs, the paper proposes and tests a structural model with a focus on the link between individual entrepreneurs and the subsequent development of firm capabilities. The results provide evidence that it is important that the returnee entrepreneurs have an international social network for the REV to develop an international network capability, which, in turn, mediates the effects on opportunity knowledge and the international performance of the REVs. The findings highlight the concurrent effect of the role of entrepreneurs and organizational learning in internationalization, and they provide an understanding as to the importance of the returnee-specific advantages for the international performance of these firms.

  • 62.
    Bai, Wensong
    et al.
    Uppsala universitet.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management. Uppsala universitet; Mittuniversitetet.
    International opportunity networks2018In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 70, p. 167-179Article in journal (Refereed)
    Abstract [en]

    Opportunity seeking has become increasingly important for explaining firm internationalization, but our understanding of how opportunity is mediated within international networks is limited. This study probes the concept of network-mediated opportunities and attempts to identify what drives a firm's reception of new international opportunities. Based on the notion of opportunity in the entrepreneurship literature with the network view on internationalization, we bring together the concepts of relationships, networks, capabilities, and opportunity in a structural model, where we hypothesize that network-mediated opportunity is dependent on networking capability. This, in turn, is positively influenced by network closure and relational embeddedness. We test the model on a sample of 200 Chinese firms. The analysis partly supports the model, as we find that networking capability is a mediating factor between relational embeddedness and network-mediated opportunity, but does not mediate the relationship between network closure and network-mediated opportunity; on the other hand, we find a direct relationship between network closure and network-mediated opportunity. The paper ends with a discussion of the results and suggestions for future research.

  • 63.
    Bai, Wensong
    et al.
    Department of Business Studies, Uppsala University.
    Johanson, Martin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Martín Martín, Oscar
    Public University of Navarre/Uppsala University.
    Knowledge and internationalization of returnee entrepreneurial firms2017In: International Business Review, ISSN 0969-5931, E-ISSN 1873-6149, Vol. 26, no 4, p. 652-665Article in journal (Refereed)
    Abstract [en]

    This study aims to answer whether and how returnee entrepreneurs’ international experience and returnee entrepreneurial firms’ international market knowledge influence these firms’ internationalization. Anchored in a framework combining an entrepreneurial and knowledge-based view, we develop a model and four hypotheses on the relations between returnee entrepreneurs’ international experience, international market knowledge, international market commitment, and level of internationalization of the returnee entrepreneurial firm. Empirical evidence of the proposed model is derived from a recent sample of Chinese returnee SMEs in knowledge-intensive and high-technology industries. The main finding is that returnee entrepreneurs’ international experience nurtures international market knowledge of returnee entrepreneurial firms, which in turn has a positive effect on these firms’ international market commitment and level of internationalization. In terms of theory, the study extends our understanding of returnee entrepreneurial firms by uncovering the role of returnee entrepreneurs’ international experience and returnee firms’ international market knowledge during their initial and early international expansion.

  • 64.
    Barcik, Robert
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Arpi Ekblom, Björn
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Complex Development Approach: For Software-As-A-Service Start-Ups2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Our work builds on the knowledge that vast majority of Software-as-a-Service (SaaS)

    vendors are unable to survive or leave Start-Up Phase. This paper intends to find out how SaaS

    vendors can develop their venture to reduce the probability of failure. There is vast amounts of

    knowledge on entrepreneurship in SaaS Start-Up but it is locked within the field in the minds of

    said entrepreneurs. Our research is of exploratory character aiming for a practical solution by

    attempting to unlock this knowledge. To answer the question of what is causing high failure rates

    and how to stop it, we need a deeper insight in the field and we gain it by interviewing and

    collecting data from experts connected to it. As a result, we propose a new model. The Complex

    Development Approach is a tool for SaaS vendors that encompasses a holistic yet simplistic view

    for allocating resources and managing processes.

  • 65.
    Basören, Berkan
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Olugunna, Michael
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Influential Factors of Foreign Market Entry Modes: A case of Swedish MNCs into the Chinese Market2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Globalization has reduced the significance of geographical boundaries. Companies that successfully establish themselves in foreign markets experience many benefits. One of the key decisions in the process of foreign market entry is selecting market entry modes since selection of entry modes is a significant determiner in the success of company. Entry mode selection is influenced by external and internal factors. Therefore, company has to consider external and internal factors and choose the most appropriate entry mode which will maximize its chance to succeed in the chosen foreign market. The purpose of this thesis is to identify the factors that influence entry mode decisions of Swedish MNCs when entering the Chinese market. A research question regarding influencing factors in entry mode decisions is formulated. Root’s theory and Hollensen’s work on entry modes are presented in theoretical framework which is followed by conceptual framework where the theory and literatures used are summarized to provide clearer picture to the readers.

    This research is a qualitative one and uses case study approach. Data regarding to entry modes and influencing factors is collected from three Swedish MNCs Electrolux, Sandvik and Ericsson through interviews. Our findings show that, in order to be able to control their products and business activities, the three Swedish MNCs investigated in this study used direct export and direct investment. However, joint venture is an alternative while the MNCs are spreading their business activities in China, as the Chinese government protects local businesses. Market size and the growth potential of the market inspired companies to enter China. Internal and external factors jointly influence the selection of entry mode into China. Among them, internal factors are less effective than external factors. Factors that influenced Swedish MNCs decisions in the selection of entry modes into China are mostly related to external factors: Chinese market factors; Chinese production factors and environmental factors are most influential ones.

  • 66.
    Bauducco, Emelie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Gyllensvaan, Carin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Konsumenters uppfattning och kännedom om hållbar produktion och konsumtion: Teknologiska produkter och mobiltelefoner2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The connection between consumption and climate change is becoming clearer and the fact that the Earth's natural resources are being depleted can be assigned to human behavior. To solve this crisis, consumer behavior has to change, consumers need to choose more sustainable products. Overconsumption today is a major threat to sustainable development and Swedish consumers as a group are quick to consume the latest products on the market. In particular, the consumption of technology products such as mobile phones, computers and televisions has increased sharply during the past 20 years as these products are used by consumers on a daily basis. New models of mobile phones are constantly coming onto the market and are one of the technology products where consumption has increased.

    The purpose of this paper has been to examine consumers’ perception and awareness about sustainable production and consumption of technological products. Mobile phones were selected as the object of study. We choose a qualitative method with semi-structured interviews to fulfil the purpose. The interviews were conducted with ten students studying varying educational programs at Dalarna University.

    The result of the thesis showed that consumers had little awareness or understanding of sustainable production and consumption. Our respondents did have a certain amount of awareness of sustainability issues but all respondents had never previously thought about this in association with production and consumption of mobile phones. The understanding among the respondents was that production and consumption does have an effect on sustainable development.

  • 67.
    Bengtsson, Andréa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Pros, Roxanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Att mäta mänskliga resurser: Ur offentliga organisationers perspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 68.
    Bergdahl, Hanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Sandin, Hannah
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revision i små aktiebolag: En kvalitativ studie om varför små aktiebolag väljer att revidera sina räkenskaper trots att de inte omfattas av revisionsplikten2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Audit requirement was abolished November 1, 2010 in Sweden . This meant that about 250,000 small companies no longer had to audit their financial statements. Today it's been over five years since the decision was taken to abolish the audit requirement. Despite this some small companies choose to audit their accounting.

    Purpose The purpose of this study is to gain a deeper understanding of small companies decision to request the voluntary audit.

    Method

    We have used a qualitative approach and conducted semi-structured interviews with representatives of seven small companies. The empirical material was analyzed with a content analysis.

    Results and conclusion

    Our study shows that small companies dempand voluntary audit primarily by four reasons. These are:

     Dispersed ownership

     Assurance that the intern accounting is correct

     Rountinely of management with experience from other companies with audit requirements.

     The desire to be perceived as legitimate

  • 69.
    Bergkvist, Jenny
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Eriksson, Elvira
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varumärkets betydelse för unga konsumenter: En kvalitativ studie om unga konsumenters val av varumärke inom livsmedel2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The sales of grocery stores' private label brands have increased and there is competition between private label brands and national brands. For grocery, there are several different brands in different product categories to choose from where the products are contentually the same. It is therefore important that companies create a value to the consumer through the brand in order for the consumer to choose that brand in front of competing brands. The study deals with young consumers belonging to Generation Y, which are born in the 1980s or 1990s, and are individuals who are characterized of being a consuming generation who considers that the brand is important and has a meaning in their buying process. The study therefore aims to explain why young consumers chooses a specific brand when buying grocery. In order to answer the purpose, a qualitative method has been applied. We assumed a theory of consumer-based brand equity and its five dimensions of awareness, loyalty, perceived quality, association/image and uniqueness. This theory was used to analyze the empirical data to get a result. The empirical data was collected using focus group interviews to get acquainted with young consumers different opinions to gain an understanding of the brand's significance in the purchase of food. The conclusion is that the brand is important to young consumers when selecting a food brand. They choose the brand that is in line with their preferences where knowledge of the brand, the design of the package, the price and ustainability are crucial.

  • 70.
    Bergman, Robin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Husberg, Marcus
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Avskaffandet av revisionsplikten: Ränteeffekter på företag inom fastighetsbranschen efter avskaffandet av revisionsplikten2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In 2010, the audit requirement was abolished for smaller companies in Sweden.

    The reason for the removal was to reduce costs for smaller companies. Previous researches

    have concluded that companies that opted out accountant receives higher credit costs when

    they take bank loans. Previous researches argue that this may be due to banks and other credit

    institutions consider that the unaudited financial statements have a lesser quality than the

    revised reports leading to a higher risk for creditors. This paper will examine whether there is

    any difference in the interest rate on loans between companies that have chosen to use an

    auditor and the companies that not use an auditor.

    Purpose: The purpose of this paper is to examine, compare and analyse loan rate of smaller

    companies in the real estate industry that are allowed to have voluntary audit.

    Method: Quantitative method, multiple regression analysis.

    Results: The results of this study shows that the companies who use auditors have a lower

    interest rate on average compared to companies without an auditor. We have also concluded

    that audit has a negative impact on the company's interest rate, but this result is not

    significant. Therefore, we cannot say that auditing has a negative impact on companies

    interest rate, although previous researches has shown that.

    Conclusion: The companies choice to use an auditor or not is not the main thing for creditors

    when it comes to the interest rate that companies get on their bank loans. There are other

    factors that have a major impact on the interest rate. In this study, the companies size and the

    proportion of tangible assets in relation to total assets has the greatest negative impact on the

    companies interest rate. This indicates that banks and other credit institutions see these

    companies as a lower risk.

  • 71.
    Besic, Dino
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bostadsrättsföreningars påverkan av de nya regelverken: En studie om bostadsrättsföreningar och regelverken K2 och K32015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and issue: Since 2004, the Accounting Standards Board has been working to develop new rules for all accounting entities. The regulations that were designed were rule-based method of accounting K2 and principle-based accounting method K3. Annual reports established for the financial years of 2014 are required to apply the new regulations. The regulations are created for companies, but must be applied by all accounting entities. Housing associations fall under the scope of the accounting entities since they are classified as economic associations. Since the annual reports for the financial year of 2014 are published in spring 2015 when the survey was conducted, I thought it was interesting to examine how the housing associations were affected and pinpoint it against policy-based and rule-based accounting, accounting choices and different depreciation methods within the regulations.

    Purpose: The purpose of this study is to examine how the how the housing associations' choice of regulatory K2 or K3 affects the financial statements, primarily regarding depreciation and the subject of the annual report.

    Method: In order to achieve the purpose of the essay, I conducted a qualitative study in which I interviewed four people who work with housing associations. To complement the interviews, articles and literature concerning the subject have also been studied.

    Theory: The study is based on theories of accounting choices for housing associations, policy-based and rule-based accounting and different depreciation methods within the regulations.

    Research: The empirical data displays my survey consisting of interviews with four people directly deposited in economy of housing associations in the areas Dalarnas and Gävle.

    Conclusions: The results demonstrate that the regulations had different impacts on housing associations. The framework K2 was very difficult to customize and not at all suitable for use in the housing associations annual reports according to informants. The result was generally lower using K2 because of the depreciation methods. The result shows that the housing associations that choose K3 receives greater discretion and estimates due to component distribution. Housing associations who choose K3 receives higher profit in their annual reports unlike the associations that choose K2 according to the informants.

  • 72.
    Bjelk Krasniqi, Albin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det mänskliga kapitalet: En studie om hur humankapital redovisas i tre svenska telekomföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor's Degree, Retail Management Programme, Dalarna Univercity, FÖ2023, VT2018Author: Albin Bjelk KrasniqiSupervisor: Bertil OlssonTitle: The capital of man – A study of human capital and its disclosure in three swedish telekom companiesBackground: The human capital account has become an increasingly important asset for companies in the service sector. Accounting human capital is nothing that previously had been regulated and usually appears as voluntary disclosure for human capital. More and more companies choose to disclose for human capital to a greater extent. This leads to a rise in the debate about human capital and the recognition of human accounting standards had become even more important. There are no clear guidelines on regulations for how companies should report their human capital, but many choose to do this qualitatively in the introductory report as a part of their annual reports, where management wants to get the total value of the company shown while achieving competitive advantages by disclosing this type of information.Purpose: The aim of the study was to gain an increased understanding of the importance of disclosing human capital in the service industry and to understand how voluntary accounting information in regard to human capital accounting has evolved over the past ten years.Method: The study was based on a comparative study for three telecom companies. These were Telia, Tele2 and Telenor. A qualitative study has been conducted with a deductive approach. The data has primarily been based on stories of the CEO letters to shareholders and can be found in the introduction of the annual reports, this in turn has been analyzed with content analysis while using coding. The study also aimed at measuring the frequency of thevarious categories of human capital through a time-series of data points between 2008 and 2016 that were obtained from annual reports.Result, conclusion: The companies that have been studied, showed that the disclosure of human capital has been reported qualitatively in their annual reports, but in different approaches and in different extent. How companies chose to disclose their human capital was based on how strategically descriptive the introductory report were and to whom the text was written. The significance of reporting human capital has proven to be more important than before and over time has become more extensive in terms of number of words. Two out of three companies also chose to report diversity as a social standard to be considered as legitimate. When companies shows awareness of how legitimacy can be achieved, they showed that legitimacy has significance as far as reporting human capital was concerned. However, the study found that accounting for human capital did not tend to be homogeneous as companies differed in their disclosures. Therefore, the study found no type of relationship between reporting human capital and isomorphism.

  • 73.
    Bjerhammar, Lena
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Produktutvecklingssamarbete mellan detaljhandelsföretag och deras varuleverantörer2011Doctoral thesis, monograph (Other academic)
    Abstract [sv]

    This thesis deals with product development co-operation between retailers and their suppliers. This phenomenon is studied in the light of the increasing importance of private brands in contemporary retailing. The basic frame of reference for the study is the Interaction and Network Approach to industrial marketing. The study takes knowledge of product development co-operation in the manufacturing industries as its starting point. To this, insights concerning retail companies’ features are added and propositions are developed concerning how product development co-operation "ought" to be carried out in this new context, that is, the retail context. These propositions are then tested in a number of cases of product development co-operation between retailers and their suppliers. The case reports are based on personal interviews with a number of product managers in various retail companies. First the propositions are tested in each case. Then an analysis is carried out across all the cases. Finally, more fundamental considerations concerning the phenomenon are discussed. A proposition finds support in a case where the retailer collaborates with their suppliers in a manner which is consistent with the way manufacturing companies do it; in the other cases that proposition is not supported. Some propositions are supported in all cases, but most of them are supported in some cases but not in others. Some retailers choose for example to co-operate with only a few suppliers, an approach that manufacturing firms are assumed to apply. Both retailers and manufacturers do it this way to keep transaction costs low, and an important reason for retailers is that this increases the opportunities to communicate complex information related to the different requirements which products must meet. Other retail companies choose to co-operate with a larger number of suppliers to encourage competition between them. The study also shows, among other things, that the retailers, like manufacturers, can choose to co-operate in various ways with a supplier depending on how strategically important the product or brand in question is considered to be.

  • 74.
    Bjerhammar, Lena
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    A conceptualization of suppliers’ and buyers’ abilities in product development: Cases from the retail industry2018In: The IMP Journal, ISSN 2059-1403, E-ISSN 0809-7259, Vol. 12, no 3, p. 413-426Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to present a conceptual framework of specified buyer and supplier abilities which may be apparent in processes when firms wish to develop products where other features than function are important.

    Design/methodology/approach

    Data were collected through personal interviews with managers at eight major Swedish retail chains. The framework has been developed from an analysis of the data. Three of the cases are presented to illustrate how the framework may be applied.

    Findings

    The framework contains the concepts specification ability and description ability, which define and specify the demand abilities of the buyer, and the concepts translation ability, interpretation ability and implementation ability, which define and specify the problem-solving abilities of the supplier.

    Originality/value

    The framework presented here contributes to the business relationship and network literature on product development processes by highlighting and conceptualizing the process between buying firms who have different abilities or even inabilities to specify and explain desired product qualities, and the suppliers who should interpret the demands of these buyers.

  • 75.
    Bjerhammar, Lena
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Dealing with a lead user's demand for product development2008In: Journal of Business Market Management, ISSN 1864-0753, E-ISSN 1864-0761, Vol. 2, no 3, p. 141-152Article in journal (Refereed)
    Abstract [en]

    This article focuses on product development in interaction. Two types of ­product development projects demanded by a lead-user type of customer are discussed, as well as the consequences these projects have for the supplier regarding change in production processes, market risk and relationship dependencies. The discussion is illustrated by two cases. Six propositions are developed and further research suggested.

  • 76. Björheden, Rolf
    et al.
    Gullberg, Tomas
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Johansson, Jerry
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Systems analyses for harvesting small trees for forest fuel in urban forestry2003In: Biomass and Bioenergy, ISSN 0961-9534, E-ISSN 1873-2909, Vol. 24, no 4-5Article in journal (Refereed)
  • 77.
    Björling, Karin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lavmo, Ellinor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hälsofrämjande arbete på SSAB i Borlänge: Hälsofrämjande processer i arbetslivet och ledarskapets betydelse för medarbetarens hälsa2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: The working environment is essential for human well-being. Health factors are assumed not only to strengthen the individuals’ physical and mental health, but also the company’s competitiveness and profitability. In the paper, we examine how the company SSAB in Borlänge is working with health by applying a health perspective and by applying the theory of sense of coherence (SOC). Leadership values are important for employees’ health (Hanson, 2004) and we are examining the perception a number of managers have of their roles in health promotion, and their views of the employee survey HälsoSAM, which the occupational health services at SSAB perform. Employees and managers workload is increasing due to cutbacks, while resources are decreasing (Gatu, 2003). The consequence is a greater risk of ill health and a way to reduce sick leave is health promotion (Prevent, 2001).

    Purpose: The purpose of the study is from a health perspective explain managers’ opportunities to create conditions to promote employees' health at SSAB in Borlänge.

    Method: The methodology underlying this study is based on a qualitative approach in which semi-structured interviews and literature studies are conducted to gather information.

    Analysis: Managers’ behavior affects the employees. High workload on SSAB's managers leads to lower attendance among , which in turn provides fewer opportunities for health promotion. HälsoSAM maps employees' health status. The results are indicative of the health promotion work, but overload, lack of time and lack of knowledge among managers contribute to that the follow-up does not become systematic. Well-functioning health work requires systematic work.

    Conclusion: A health-promoting process at work is created by the balance between demands and resources. The health-promoting process at SSAB in Borlänge is prevented by lack of time and lack of knowledge among managers. Reorganizations and cost savings negatively affect health promotion in the workplace and the systematic in the follow-up work suffers. Responsibility for health work is placed on occupational health, but without support from managers, the health work does not become a natural part of the business. In the current situation, it is important to see what health promotion can give in return in both financial and qualitative terms. If the managers realize this, it increases the incentives to prioritize the process of health promotion and organize the work so employees have the ability to handle, control and manage their work.

  • 78.
    Blum, Jutta
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Henriksson, Erik
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    What it is that skilled young adults seek in their workplace2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem-

    An increasingly globalized world is a cause for highly competitive job markets, making the attraction and retention of young talents increasingly important (Wallace et al., 2014). Additionally, current studies have not been able to successfully frame possible needs and wishes of this cohort towards their future workplaces (Deal et al., 2010).

    Aim-

    Therefore, this study aims to contribute to the understanding of what these young talents, seek for from a workplace.

    Method-

    This study applies a qualitative, and inductive approach, to explore and simultaneously allow new in-depth insights into the study area. Therefore, 13 fictive stories were collected from current, and former students in Sweden. The fictive stories were used to ease the participants into the distancing of themselves from current social structures, and to express their actual needs and wants.

    Findings-

    With the findings five major dimensions could be identified, that concerns the study group when picturing a desirable workplace: Workplace structure & dynamics, Validation & acknowledgment, Acceptance and Freedom, Private & Work life balance, and Personal growth and the future. These dimensions further split into issues and seeking’s that concern equality and flat leader style, as well as an inhibited insecurity and the wish for support and acceptance.

    Limitations-

    This research is, as all qualitative studies greatly dependent on the researchers’ interpretation of the underlying material. Also, other factors as for example national culture could have possible effects on the outcomes of this study, however efforts were made to discuss the potential influences.

    Contribution-

    With the five dimension that were identified in our study, new knowledge on what it is that attracts and motivates young adults in Sweden to a certain company, could be collected. This knowledge might benefit businesses that regard these, when reaching out for new labor force.

    Also, further studies can be built upon this research, as for example an inductive testing on the applicability in other contexts, or generalizability of the model.

  • 79.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Brandt, Daniel
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Does the competition state undermine the long term sustainability of rural tourism?: The case of Sweden2014In: Proceedings from TTRA 2014 International Conference: Tourism and the New Global Economy / [ed] Marion Joppe, 2014, p. 171-188Conference paper (Refereed)
    Abstract [en]

    In the contemporary competition state, many peripheral regions are in decline. Tourism is increasingly considered as a savior for regions lagging behind. The EU has launched several programs with the ambition to stimulate growth and employment in peripheral areas which are used in tourism development projects. In this paper a longitudinal analysis of changes in Swedish tourism guest nights with an attempt to assess the spatial changes that have taken place in the light of this new regional tourism policy are carried out. The aim is to investigate if tourism and tourism policy contributes to level out disparities between regions. The analysis is based on statistics on Swedish guest nights, on employees in the accommodation sector and on EU funds. Although there are exceptions, the main findings indicate that the potential for creating sustainable rural tourism growth through tourism policy seems to be much less than the popular discourse suggests.

  • 80.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Brandt, Daniel
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Möjligheten att utveckla ett verktyg för att mäta besöksnäringens konkurrenskraft2013Report (Other academic)
  • 81.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Brandt, Daniel
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Development of Swedish Tourism Public Policy 1930-20102014In: Offentlig Förvaltning. Scandinavian Journal of Public Administration, ISSN 2000-8058, E-ISSN 2001-3310, Vol. 18, no 1, p. 19-39Article in journal (Refereed)
    Abstract [en]

    In this article, the development and changes in Swedish public policy relating to tourism from the 1930s to 2010 is described and interpreted from a political economy perspective. A case study, compiled from mainly secondary sources, is analyzed from a theoretical framework based on regulation theory. The purpose with this study is to increase the understanding of how the macro political economy context has influenced the policy-making in tourism in Sweden, but also to make a contribution to an area which seems to be quite neglected when it comes to research. The changes are analyzed according to the three periods denoted as pre-Fordism (mid-19th century-1930s), Fordism (1930s-1970s) and post-Fordism (1970s to present). It is observed how the general changes between these periods regarding aspects such as regulation and deregulation, and the degree of state involvement, have affected tourism policy making. The tourism policy making has changed from being insignificant, to a high degree of state involvement including planning, control and supervision, to a situation where the market rather than government regulation is considered as state of the art. 

  • 82.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Brandt, Daniel
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Tourism as a vehicle for regional development in peripheral areas – myth or reality?: A longitudinal case study of Swedish regions2016In: European Planning Studies, ISSN 0965-4313, E-ISSN 1469-5944, Vol. 24, no 10, p. 1788-1805Article in journal (Refereed)
    Abstract [en]

    In the contemporary so-called ‘competition state era’, many rural and peripheral regions are in decline. Tourism is increasingly viewed as being able to alleviate and rejuvenate regions that are facing economic difficulties. The European Union has launched several programmes with the goal of stimulating growth and employment in peripheral areas. These programmes are often used to support tourism development projects. In this paper, a longitudinal analysis of spatial changes in Swedish tourism is conducted. The analysis is based on statistics regarding overnight stays in Swedish commercial accommodation facilities. The aim is to investigate if tourism and tourism policy contribute to the reduction in disparities between regions. Although there are exceptions, the main findings indicate that the potential for creating sustainable rural tourism growth through tourism policy seems to be much less than the popular discourse suggests. © 2016 Informa UK Limited, trading as Taylor & Francis Group.

  • 83.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Samhällets roll i besöksnäringens utveckling2011Report (Other academic)
  • 84.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Utveckla turistdestinationer: Ett svenskt perspektiv2007 (ed. 1)Book (Other academic)
  • 85.
    Bohlin, Magnus
    et al.
    Dalarna University, School of Technology and Business Studies, Human Geography.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Utveckling av turistdestinationer - en introduktion2007In: Utveckla turistdestinationer: Ett svenskt perspektiv, Uppsala: Uppsala Publishing House , 2007, 1, p. 11-27Chapter in book (Other academic)
  • 86.
    Bolin, Linus
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Koc, Umut
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Relationer inom fotbollen: en uppsats om relationen mellan agent och spelare.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Football (soccer) has developed, during the latest decades, to be very much commercially focused. Among professional players there is a lot of money to cash in.

    Long ago players had to deal with the different clubs themselves to get the best contracts. But the players were disadvantaged though the clubs were the strongest part. Later on the players got help from consultants (agents).

    1991 FIFA (Fédération Internationale de Fotball Association) acknowledged agents as a profession. The most important duty for the agent is to insure the player´s interests when signing a contract. In order to represent a player you have to get a license from FIFA. Unfortunately a lot of complaints have been sent to FIFA regarding conflicts between players and agents.

    Five agents and five professional players are interviewed (in Sweden). They all agree that trust, commitment and loyalty are important in the relationship between each other. The agents are describing how they work to develop trust, commitment and loyalty, within their relationship with the player. The players say that the other part, in their relationship, has the responsibility to develop their relationship. They seem not to understand that the players themselves are involved in the relation with their agents and are dependent on each other. There is a lack of trust/conflict between player and agent. It seems that the player is not aware of his own market-value, and his entrepreneurship, and has an important part in the relationship with the agent.

    To enable equally relationship, between player and agent, the player should undergo education to get awareness

  • 87.
    Boström, Jessica
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Svedlund, Beatrice
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Det nya hotet mot användarens integritet: En studie om individanpassad reklam på Facebook2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem:

    Accepting the term of use for cookies and Facebook, gives companies information about each user of Facebook so they can create personalized advertising.

    Purpose:

    The purpose of the paper is to analyze and describe the user´s behavior and further knowledge of personalized advertising, through cookies, on Facebook.

    Theory:

    The theoretical frame includes information about Facebook, cookies and personalized advertisements. The theory is based on how companies use Facebook, cookies and personalized advertisements to promote their products and services.

    Method:

    The study has used a deductive approach with a web questionnaire as a data collection tool. The questionnaire was sent to 3318 students at Högskolan Dalarna, with Swedish as the language of instruction.

    Results:

    The results of the study is based on collected data from the survey. The data was compiled in bar charts, histograms and a table with descriptive statistics and mean.

    Conclusion:

    The user does not have knowledge of what they accept when they approve Facebook's Terms of Service and do not feel worried about the personal information Facebook delivers for commercial purposes.

  • 88.
    Bouwmann, Svenja
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Schnieder, Ilona
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The relationship of internal, social and external determinants towards the green purchase intention of German Generation Y for fast moving consumer goods2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose

    – The purpose of this thesis is to test the relationship of internal and social determinants (environmental attitude, social/subjective norms and perceived behavioural control) as well as external determinants (green marketing tools) towards the green purchase intention of German Generation Y for fast moving consumer goods (FMCGs).

    Design/methodology/approach

    – An online questionnaire was distributed to people of the German Generation Y (aged between 21 and 37) using non-probability sampling by means of volunteer and convenient sampling. Results of 401 completed questionnaires were analysed using correlation, multiple linear regression and moderated regression analysis.

    Findings

    – Significant and positive relationships were found between environmental attitude, social/subjective norms, perceived behavioural control and eco-labelling towards the green purchase intention of German Generation Y for FMCGs. A significantly negative relationship was detected between price sensitivity and green purchase intention. Eco-labelling and price sensitivity were not moderating the relationship between environmental attitude and green purchase intention. Demographic factors had hardly any influence on the green purchase intention.

    Practical implications

    – German Generation Y depicts good potential as key market for green FMCGs. Those consumer goods especially when eco-labelled should be included in producers’ and retailers’ portfolios. Internal, social and external factors are considerable for the marketing strategy by addressing environmental concerns, social norms, responsibility towards society and emphasising customer’s own control of purchasing green while pricing green FMCGs rather not higher than 10% than conventional product prices.

    Originality/value

    – This paper contributes to the under-researched field of determining factors for the green purchase intention of Generation Y in Europe, while closing the gap for the unexplored context of Generation Y in Germany.

  • 89.
    Bride, Linda
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ågren Larsson, Ida
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varför internationellt rekryterad vårdpersonal valt att stanna kvar hos arbetsgivaren: En fallstudie av Landstinget Dalarna2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to reduce the shortage of health professionals, many health care providers in Sweden are recruiting internationally. Therefore, it is crucial to ensure employee retention. The purpose of this study was to describe what contributes to retention of internationally recruited employees at Landstinget Dalarna. The method used for this study was a case study which consisted of interviews with health professionals who have been recruited internationally. The study showed several potential causes for retention of internationally recruited employees at Landstinget Da-larna.

  • 90.
    Brinkmann, Sarah
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Master Thesis on Information Management: The implications of organizational interventions on the information management motivation (IMM) of information intensive workers 2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:

    The following thesis investigates the four dimensions of a newly developed concept called information management motivation (IMM) (a person's perceived willingness to make effective use of information), to identify how organizational interventions can affect each of these dimensions. These four dimensions are information proactiveness (willingness to actively use information and learn), transparency (willingness to disclose negative information), formality (willingness to readily use official sources of information) and sharing (willingness to distribute objective information in a collaborative fashion). The focus is set on so-called information intensive workers, defined as professional knowledge workers as well as those (information) workers strongly depending on information to perform their work, since they are heavily influenced by information management, and thus, present the optimal information source for the exploration of the IMM concept.

    Aim:

    The overall research question of the thesis is "How do information intensive workers perceive different organizational interventions as affecting their information management motivation (IMM)?". This involves exploring organizational interventions which influence IMM in a supporting and hindering manner (objective 1&2) and understanding how or why these interventions are perceived as influential (objective 3).

    Methodology:

    Qualitative research via semi-structured interviews in two cases was done. Case 1 is a small German landscaping architecture company (total of 9 employees), in which 5 landscaping architects/designers were interviewed. Case 2 is made up by a large international cruise liner, with strong hierarchical structure, multinational employees and vertical communication, in which 6 employees of the Guest Service Department were interviewed.

    Findings:

    Intrinsic motivation was emphasized as of key importance for information proactiveness. For information transparency it was considered most importantly to provide a save and supportive environment to minimize the fear of (psychological) harm. Key driver of motivation for information formality depends on the availability of useful sources and employees’ capabilities to use them. Lastly, open communication culture and positive team atmosphere was considered prerequisite for motivation for all dimensions, above all information sharing.

    Conclusion:

    Information intensive workers mostly perceive organizational interventions as affecting their IMM by providing the appropriate tools to develop needed capabilities, or by providing a stimulating working environment to act out their already existing intrinsic motivation.

  • 91.
    Brusk, Madeleine
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Magnusson, Madelene
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företags potentiella manipulation av tillväxttakt i goodwillnedskrivningstestet: En kvantitativ studie av svenska och finska börsnoterade företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: With the new standard IAS 36, companies have to estimate the long-term growth rate in the goodwill impairment test. This presents an opportunity to manipulate the growth rate and thereby avoid or implement goodwill impairment.

    Problem: How do the selected variables affect potential manipulation of estimated growth rate?

    Purpose: The purpose of the study is to explain what influences companies to report too high or too low growth rates in the goodwill impairment test.

    Method: This study is based on a quantitative method where the sample consists of all Swedish and Finnish listed companies with goodwill. Based on existing knowledge we have formulated four hypotheses that have been tested against empirical data.

    Results and Conclusion: The results of this study show no significant correlation between the dependent variable manipulation and the independent variables size, leverage, industry and accounting oversight. The descriptive statistics show that almost half of the companies manipulate the growth rate.

  • 92.
    Brännström, Linnéa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nygårdh, Veronica
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Avskaffandet av revisionsplikten i Sverige: Vilka faktorer ligger bakom mikroföretagens numera frivilliga val av revision?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In November 2010, Swedish micro-enterprises were given the opportunity to either

    resign or ask for audit due to the abolishment of audit requirement for these companies.

    The Government's intention with the removal of the audit requirement for microenterprises

    was to make them more competitive and adapted to the international

    business environment (SOU 2008: 32). The fact that Sweden joined the other EU

    member states that had chosen to make a voluntary audit as late as 2010 makes this a

    highly topical subject. Against this background the purpose of the study is to provide

    explanations and thereby a better understanding of what affects the Swedish microenterprises

    demand for voluntary audit. Existing research on Swedish companies in this

    area are completely lacking or insufficient, and therefore, our study provides the

    necessary knowledge contribution in one, for the Swedish business sector, important

    issues. The method selected holds a quantitative approach, to achieve our purpose a

    comprehensive survey of all limited companies in Sweden were implemented. The

    study is based on companies' financial information that were collected from Business

    Retriever with the financial year of 2013. Based on previous research that has taken

    place in foreign markets and business economics we formulated three hypotheses which

    were tested against empirical data. Our study investigated which variables that can

    explain the choice of audit in the companies which is not required to be audited. The

    results of the study show – in accordance with the first two hypotheses – that a

    company's size as well as a company's leverage has a significant positive impact on the

    micro-enterprises demand for a voluntary audit. Further micro-enterprises operating in

    the manufacturing industry to a significantly less extent chooses voluntary audit. The

    results are contradicting with the expected result and is therefore rejected.

  • 93.
    Bröms Axelsson, Tilda
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Skottheim, Josefine
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Valet mellan K2 och K3: Vad som kan förklara fastighetsbolagens val2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 94.
    Buden, Ivana
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Connett, Louise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Consumer reactions to different forms of CSR communication2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim

    Companies around the world are making sizeable investments into CSR

    initiatives, but ensuring appropriate returns on these investments remains

    challenging. Therefore, it is of value to study the communication of corporate

    CSR efforts. The purpose of this study is to investigate how consumers react to

    rational versus emotional message strategies in CSR communication. Two

    categories of consumer reactions were considered: trust and purchase intention.

    Methods

    Qualitative research with four focus groups was conducted. Participants

    discussed three texts regarding a CSR project, utilising a rational, emotional and

    a hybrid rational-emotional message strategy respectively. The conversations

    focused on trust towards the communication and purchase intention.

    Results

    Trust - All of the respondents viewed the rational text over the emotional text as

    more trustworthy, but they most positively reacted to the combined strategy.

    Rational information was viewed as more reliable by many participants, with

    emotional cues adding value by better holding their attention.

    Purchase intention – Participants more positively reacted to the rational CSR

    communication strategy, compared to an emotional strategy. For approximately

    half of respondents, the hybrid strategy targeting both rational and emotional

    cues was the most successful in terms of purchase intention. Upon further

    analysis, it was identified that this division in respondents’ opinions may reflect a

    gender difference, where men portrayed the more task oriented and women the

    socially sensitive consumers.

    Conclusions

    The findings support previous research championing the use of rational strategies

    over emotional strategies in CSR communication. A number of managerial

    implications that can be used by companies in order to better communicate their

    CSR activities and increase returns on CSR-related investments are provided.

  • 95.
    Buic, Filip
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Österman, Fredric
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Den växande dagligvaruhandeln på internet: En fallstudie om MatHem i Sverige AB2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Customers demand in the online market for fast moving consumer goods (FMCG) has been increasing at a steady rate. The largest actors on a market are recognizing an increase in demand and are aware of the need to expand their sales channels. While, the smaller companies have created the market demand actively, they must also address the issue of customer loyalty and retention in order to not lose market shares when the market situation is changed by the larger actors. The new transformed competitive situation will force the companies to focus on the consumers through strategy and most importantly to establish customer loyalty.

    Aim

    The aim is to increase the knowledge of companies who entered a market early as well as how they keep their customers loyal when the competitive situation changes.

    Methodology

    To accomplish the aim a qualitative study of the company MatHem has been done, to reach a generalized conclusion. Literature and articles have been examined and an interview has been conducted in order to achieve a final conclusion.

    Conclusion

    The investigated company keeps their customers loyal by having a high overall quality. Which means that they have high quality products, well-functioning customer service, exceed customer expectations and a wide assortment. When the competitive situation changes, the company has no special strategies to keep their customers loyal because the company did not see the other actors as competitors. The company is the most expensive actor on the market, but differentiates itself with organic products to obtain loyal customers.

  • 96.
    Bäckman, Emili
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Linné, AnnaCarin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    RBAB: En studie om hur verkligt värde påverkar ett kommunalt förvaltningsbolags redovisning2010Independent thesis Advanced level (degree of Master (Two Years))Student thesis
    Abstract [sv]

    Syfte: Undersöka hur redovisningen i kommunala fastighetsförvaltningsbolag i Rättvik kommer att påverkas om fastigheterna värderas till verkligt värde enligt IAS 40. Slutsatser: Vi anser att det kommunala fastighetsförvaltningsbolaget RBAB inte kommer påverkas positivt om bolagets fastigheter värderas till verkligt värde. Detta eftersom RBAB ser sin verksamhet som en ”going concern” där verksamheten vilar på grunden för en långsiktig bostadsförsörjning för allmännyttan. I RBAB är det viktigare att se till själva verksamheten av bolaget, att underhålla och förvalta fastigheterna står i fokus. Redovisningstekniskt är verkligt värde omständigt att hålla reda på. Det är onödigt att RBAB lägger ned tid och resurser på att redovisa efter världskonjunkturerna, genom årlig värdering. Uppskrivningarna hanteras via en uppskrivningsfond som hör till eget kapital på balansräkningen. Nedskrivningar ska belasta årets resultaträkning, nästa års avskrivningar bygger på det nya nedskrivna värdet. Metod: Den metod vi valde för att uppnå vårt syfte, är att göra en fallstudie, studera ett specifikt objekt, RBAB. Vi använder oss av Eisenhardts metod ”Process of Building Theory from Case Study Research” För insamling av data använder vi oss av intervjuer, som är öppen karaktär. Respondenterna är personer som ur olika vinklar är huvudpersoner inom RBAB. VD, ekonomichef samt revisor. Vi intervjuar även en mäklare i Rättvik för att få svar på frågan om det finns ett befintligt underlag för att kunna värdera förvaltningsfastigheter till verkligt värde. Teori: I vår förstudie studerar vi årsredovisningar. Vår referensram består av kommunala fastighetsförvaltningsbolag, värdering av fastigheter, diskussion om verkligt värde, IAS 40, redovisningstermer och redovisningskriterier.

  • 97.
    Bäckström, Jerker
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Söderlund, Daniel
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kommunal marknadsföring- Competitive identity och institutionell problematik: En komparativ fallstudie om två svenska kommuner och deras marknadsföring2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In a historical point of view there are established norms in the society that declares a municipality to only secure the public welfare that includes health care, education and social care. However the globalization and urbanization has created a competition over inhabitants. This development has led municipalities to increasingly engage in marketing to attract more residents. The study is conducted in a multiple case study design with two cases (municipalities). We examined the chosen cases in there marketing behavior by focusing on two concepts, competitive identity (CI) and institutional complexity (IP). The concept of CI contains a theoretical review of components in municipal marketing and IP describe the municipalities’ complex situation with different institutional demands. By analyzing this concepts against practical cases we intend to contribute to a wider understanding of municipal marketing and its actions in Sweden. We also present our own model in connection with the concept of CI that´s gives the field a nuanced perspective.

    The study’s result identify that the cases has specific target groups much like regular companies. The target groups vary depending on the municipality’s position on the market. By creating a CI the municipalities declares a desired image, much phenomenon’s that considered not to contribute will be excluded in the municipalities marketing. This portrays in different ways which is analyzed thoroughly. At the same time the contradiction is illustrated when the respondents of the municipalities states that all inhabitants will provide to the image. The study shows that a unitary view in how the manage the institutional complexity do not exist. The cases present different methods that they find appropriate.

  • 98.
    Böhn, Solveig
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Älvdalen Story: Marketing an inland destination in rural Sweden2001In: Tourism in Western Europe : a collection of case histories / [ed] Voase, Richard, Wallingford, UK: CABI Publishing, 2001, p. 149-165Chapter in book (Other academic)
    Abstract [en]

    This chapter takes the form of a narrative, because its subject matter, the development of tourism in a rural area in central Sweden, is inseparable from the entrepreneurial activity of one individual. The story is about how one man, over a period of 25 years, worked to develop tourism in A ¨ lvdalen, a small and relatively unknown area of Sweden. It begins in the 1960s and finishes when the supply-side of A ¨ lvdalen’s tourism industry was restructured at the end of the 1980s. The research undertaken to produce the chapter includes the use of written records that the man left behind after his death in the early 1990s, articles in newspapers, and interviews with people who worked closely with him, and also with other associates, one of whom is the author of this chapter.

  • 99.
    Carlsson, Anna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hebert, Julia
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Digitalisering: En studie om organisationers lärande och effektivitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization has affected organizations and many work activities have changed as a result, there including how members of organizations share knowledge between each other. Knowledge is one of the most important resource in an organization whereof digital knowledge more easily can be accessed, utilized and spread to members of the organization. It is important to take charge of the knowledge already existing within the organization and share it between members of the organization as it can result in competitive advantages.

    The purpose of the study has been to develop an understanding of how knowledge sharing within organizations is affected by digitalization. To achieve the purpose of the study, a qualitative method was used and interviews were carried out with respondents in higher positions of a selected organization, within the construction industry. The conclusion indicates that digitalization has made knowledge more effective to share. Since knowledge is available in digital form it has contributed to better accessibility, where several members of the organization can utilize the knowledge at the same time. In addition, the knowledge can be shared more quickly and across geographical distances, which has led to that knowledge can be shared less costly and more time efficiently.

  • 100.
    Carsting, Robin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Einarsson, Johny
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Den lagstadgade hållbarhetsrapporten: Granskningsprocessen och dess krav ur ett revisionsperspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The statutory sustainability report: The examination process and its requirements from an auditing perspective.Background & Problem: With the implementation of demands on sustainability reporting, according to Swedish law, the government intended to make the companies’ sustainability information more open and comparable. The law itself can be perceived as generic, and it leaves the interpretation to the users, which means that the examination requirements of the statutory sustainability report can be perceived as low.Purpose: The purpose of this essay is to establish an understanding for the statutory sustainability report and the examination process from an auditing perspective.Theoretical framework: The theory chapter, contains a review of our theoretical framework. The statutory sustainability report and standards are presented. Theories about the function of auditing, the examination process, standardization and institutional theory are also described.Methodology: This essay uses a qualitative method. The data collection consists of information gathered from four semi-structured interviews and constitute the empirical evidence in this essay. The empirical evidence is thematically analyzed and is evaluated against the theoretical framework.Empirical foundation: In the empirical chapter of this essay, the result from our interviews is presented, thus the respondents answers, thoughts and opinions. The result of the essay shows that the respondents for the most part have similar opinions, about the statutory sustainability report, but there are some differences.Conclusion: The essay shows there is no examination of the statutory sustainability report, but rather a control, this means that it has more of an improvement function and not an assurance function. That the comparability has had an increase, because of the legal requirements, can’t be shown in this essay. If that is going to happen, clearer guidelines need to be implemented, this also makes the examination requirements to be on a good level, even if the requirements could be perceived as insufficient.

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