Change search
Refine search result
1234567 1 - 50 of 652
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the 'Create feeds' function.
  • 1.
    Abdallah, Rosanne
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Bajrakti, Lirije
    University West, Department of Economics and IT, Division of Business Administration.
    En studie om hur reklam på sociala medier påverkar individers köpbeteende2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media has grown, becoming more popular among millions of users. With its growth, companies are attracting more customers using advertising through social media. Companies are using online advertising to increase their customer base and market new products.

    Growth in social media can be determined by examining how advertising affects individual buying behavior. This study focuses on analyzing the purchasing behavior of young individuals through the influence of advertising in social media. The purpose of this study is to provide an effective basis for companies in practice; providing insight on individual behavior in regard to advertising within social media.

    We answered the research question using a qualitative approach with semi-structured interviews in conjunction with the ten selected respondents.

    The result indicated that young people are heavily influenced by advertising on social media. As a result, companies are using advertising to guide consumers in the direction of their interests. However, social media advertising may negatively influence customer interpretation if the message is not correlated with the consumers interests.

  • 2.
    Abdu, Ramadan
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Zerhouni, Jonas
    University West, Department of Economics and IT, Division of Business Administration.
    Värdering av elitlicenser inom fotbollsallsvenskan: Hur gör man och hur påverkar variationsmöjligheterna jämförbarheten?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting in companies has for a long time been a good way to show profitability for external people. Accounting has become more legitimate over time and is being drown towards more secure numbers that show the real performance of the company. This is an important matter because of the large amount of investors ready to invest in a company with good profitability. The matter of correct accounting has become a serious deal over the years for the companies and associations that are bound with accounting obligations. This has become such a big deal that even the whole football world has been dragged into it. Since the football clubs receive an immense amount of attention regarding their accounting we believed it would be an interesting objective for our study. The factor that adds to the interest is specifically how Swedish football clubs adapt to the accounting rules that are set.The type of approach we have chosen for this study is a qualitative research. We therefore assumed the hermeneutic interpretation doctrine would be a good tool to achieve our aim with the study, since it will increase the knowledge and interpretation of our research topic (Wallen, 1996), (Bryman & Bell, 2013).The result of the study shows that the Swedish football association has given football clubs two alternatives to report new player signings. These two ways are either to expense play acquisitions in the balance sheet as a direct cost or to activate the play acquisition in the balance sheet (Svenska fotbollsförbundet, 2013). Among the football clubs in the league the majority of the football clubs activates the play acquisitions in the balance sheet, there were only two clubs who expensed play acquisitions as a direct cost. All the football clubs will be doing linear depreciations along the lease term (Svenska fotbollsförbundet, 2013).

  • 3.
    Aden, Abdikadar
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Türtscher, Stefan
    University West, Department of Economics and IT, Division of Business Administration.
    Young Swedish adults' attitudes towards offshoring2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Offshoring, meaning the movement of business operations to foreign countries, has recently grown. It provides the company with opportunities which are not available domestically, but it also bears risks. The public has recently blamed the strategy of offshoring for weak growth of domestic economy, decreasing competitiveness, salary stagnation, job losses, lower worker morale, and poverty. As a consequence, a firm carrying out offshoring activities could suffer from consumers' negative attitudes towards offshoring, as the consumers are unwilling to buy their products/services or take actions against the company.

    This study addresses the Swedish young adults' attitudes towards offshoring. Young adults are playing an important role in economy as consumers, future workers, innovators, leaders and decision makers. The study investigates the factors that were underlying the formation of attitudes towards offshoring. We focused especially on three factors, namely consumer ethnocentrism, economic threat and quality beliefs.

    In order to address these issues, a quantitative research approach was applied and primary data were collected. The variables for the online survey were mainly distilled from Durvasula and Lysonski (2009) as well Grappi, Romani and Bagozzi (2013).

    The gathered data have been analyzed via the software of SPSS by performing correlation tests and analyzing descriptive statistic measures. The results indicated that Swedish young adults had neutral attitudes towards offshoring. We also found that two of the studied factors, consumer ethnocentrism and economic threat, were vital in the formation of the attitudes towards offshoring.

  • 4.
    Adolfsson, Clara
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Samuelsson, Arvid
    University West, Department of Economics and IT, Division of Business Administration.
    Ledares kommunikation ur ett internt marknadsföringsperspektiv: Främjande av medarbetarnas motivation2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Information och kommunikation är två viktiga faktorer som ska fungera i organisationer. Hur ledarna kan förhålla sig till detta men även hur ledarna kan skapa en meningsfullhet för medarbetarna är något som är viktigt för deras motivation. Ledares kommunikation kan vara ett potentiellt verktyg i en intern marknadsföring för att skapa mening och motivera medarbetarna. Dock finns det alltid svårigheter i att kommunicera. Det finns alltid bra eller mindre bra sätt att kommunicera på. Uppsatsen grundar sig i kommunikation och intern marknadsföring där syftet var att undersöka och försöka skapa en förståelse för hur ledare anser att deras interna kommunikation i organisationer kan användas i intern marknadsföring som ett potentiellt hjälpmedel för att motivera sina medarbetare. Uppsatsens forskningsfråga är formulerad med syftet i åtanke och ledde till följande fråga: Hur använder ledare kommunikation i den interna marknadsföringen för att motivera medarbetare? En kvalitativ metod har använts där undersökningen skedde genom semistrukturerade intervjuer med tio ledare, fem kvinnor och fem män på olika hierarkiska positioner inom både den privata och offentliga sektorn. Teoriavsnittet är utformat efter sju olika teman. Dessa teman är genomgående i uppsatsen och syftar till att länka ihop uppsatsens teori- och empiriavsnitt för att slutligen mynna ut i analysen. Uppsatsen visar på två viktiga beståndsdelar som ledare anser kan bidra till medarbetarmotivation. En envägskommunikation som kan bidra med transparens och som ökar informationstillgängligheten vilket kan ha betydelse för medarbetarnas motivation. En tvåvägskommunikation som de anser öka förståelsen av information och budskap vilket de ser bidrar till ökad motivation hos medarbetarna. Studien visar även att ledare anser att då de använder tvåvägskommunikation genom ömsesidig feedback ökar medarbetarnas delaktighet. Vidare anser de att det kan bidra till en tydligare förståelse för organisationens gemensamma målbild och har ett positivt inflytande på medarbetarna. En tydlighet och en kontinuerlig ström av information i kombination med feedback och återkoppling var något ledarna ansåg kunde underlätta för medarbetarna. Det visade sig vara något som ledarna ser ha en positiv påverkan på medarbetarnas engagemang och kan bidra till att stärka deras psykologiska kontrakt gentemot organisationen.

  • 5.
    Adolfsson, Clara
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Samuelsson, Arvid
    University West, Department of Economics and IT, Division of Business Administration.
    Prestationsbaserade belöningssystem: en kvalitativ studie om butiksanställdas arbetsmotivation2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Alla företag idag använder sig av något slags prestationsbaserat belöningssystem för att motivera sina anställda. Det är dock inte säkert att alla anställda på en arbetsplats implementerar detta på sig själva. Uppsatsen syftade till att undersöka problemet ur de anställdas perspektiv. Uppsatsen grundar sig i ämnet motivation där syftet var att få en förståelse för hur butiksanställda inom detaljhandeln upplever prestationsbaserade belöningssystem. Uppsatsens forskningsfrågor formulerades med syftet i åtanke och ledde till följande frågor: Hur upplever butiksanställda prestationsbaserade belöningssystem och har belöningssystem som styrmedel inverkan på arbetsmotivationen hos anställda? En kvalitativ metod har används där undersökningen skedde genom semistrukturerade intervjuer med sex butiksanställda på olika butiker inom detaljhandeln. Teoriavsnittet är strukturerat utefter fyra teman, motivation och beteende, prestationsbaserade belöningssystem som motivationstrategi, finansiella och icke-finansiella belöningars betydelse samt komplikationer och brister i prestationsbaserade belöningssystem. Dessa teman är genomgående i hela uppsatsen och syftar till att koppla ihop uppsatsens olika delar på ett tydligt sätt. Uppsatsen visade på två viktiga beståndsdelar som utgör grunden för hur butiksanställda upplever prestationsbaserade belöningssystem. För det första måste det finnas ett samband mellan prestationen och belöningen för att det ska upplevas positivt av de anställda. Den andra beståndsdelen visade sig vara att belöningssystemen behöver vara rättvist utformade för att de ska verka motiverande. Det visade sig även att en kombination av finansiella och icke-finansiella belöningar var framgångsrikt för att motivera anställda och att de anställda i stor utsträckning är till freds när de känner delaktighet, sammanhållning och när de utvecklas på arbetsplatsen.

  • 6.
    Adolfsson, Ida
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Berger-Månsson, Matilda
    University West, Department of Economics and IT, Division of Business Administration.
    Tidsbegränsade anställningsformer: Varför använderarbetsgivare inom detaljhandeln sig av dessa?2015Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det finns en pågående debatt kring ämnet tidsbegränsad anställning. Debatten handlar om hur man ska tolka lagen samt om den bör förändras. I Sverige är det Lagen om anställningsskydd som reglerar de olika anställningsformer som finns att tillgå. Huvudregeln är en tillsvidareanställning men det finns också goda möjligheter att anställa tidsbegränsat. I Sverige är idag, av de som är sysselsatta i åldern 16-64 år, 15,1 procent tidsbegränsat anställda. Denna stora andel gör att ämnet är intressant att studera. I debatten som pågår finns det ett argument emot tidsbegränsade anställningar, då arbetstagarorganisationer anser att dessa missbrukas. I de olika branscherna i Sverige skiljer sig antalet tidsbegränsade anställningar åt. Inom detaljhandelsbranschen, som denna undersökning fokuserar på, är andelen tidsbegränsade anställningar cirka 17 procent (SCB, 2015, s. 9). Varför väljer då arbetsgivare inom handeln att anställa tidsbegränsat? Detta är något vi undersökt med syftet att ta reda på hur arbetsgivare tänker vid rekrytering och vid val av anställningsform. Med en kvalitativ undersökningsansats har studien genomförts. Vid några få intervjuer har vi kunnat ta del av djupgående information och resonemang ifrån arbetsgivare. Teorin fokuserar på LAS samt på tidigare forskning. Den tidigare forskningen kan sammanfattas med att det finns ett flertal bakomliggande orsaker till att arbetsgivare väljer att anställa tidsbegränsat. Flexibilitet och ekonomi spelar en stor roll. Teorier pekar på att arbetsmarknaden, som en föränderlig miljö, bidrar till att arbetsgivare väljer att skriva anställningsavtal på kort sikt. Detta har gjort att de icke-traditionella, tillfälliga anställningarna har ökat. I den empiriska undersökning som gjorts motiverar respondenter varför de valt att anställa tidsbegränsat och vad de anser om det. För att arbetsgivarna ska hålla verksamheten rullande, utan att kostnaderna drar iväg så behöver de kunna täcka ett tillfälligt behov, till exempel vid sjukdom, med hjälp av en eller flera tidsbegränsade anställningar. Vår analys och slutsats visar att de tidsbegränsade anställningarna används för att arbetsgivarna måste. Detta för att verksamheten ska fungera. Den förförståelse vi presenterar i inledningen till uppsatsen anser vi vara motbevisad.

  • 7.
    Adolfsson, Ida
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Broberg, Matilda
    University West, Department of Economics and IT, Division of Business Administration.
    It Takes Two to Tango: En studie om organisationer i finans och försäkringsbranschen och deras syn på att behålla medarbetare2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    "How does organizational management keep their employees?" -Of what significance are motivational factors?

    Today, many organizations have high employee turnover which is often seen as a problem. When an organization has invested time and resources in recruitment, it still requires work on personnel matters. In order to retain employees within organizations further work is needed which organizations should be aware of. The purpose of this study is to find out how the management work with motivation as a factor to keep existing employees. The study aims to find out how they motivate employees to give greater job satisfaction and thus get people not wanting to leave the organization. In order to achieve the purpose of the study, we have with a qualitative approach conducted five in-depth interviews. The respondents of these interviews did all have a leadership position in the financial or insurance business. The empirical data shows how the various leaders complete their recruitments and how they motivate individuals. All respondents got the opportunity to, with their own words, describe what motivation is for them. The empirical data also shows which reward systems these organizations use and what kind of effect it has. Earlier research shows what kind of employee costs there are and what it takes to retain existing employees within the organization. Previous research also shows that there is a disagreement between authors about what motivation is, how it is fulfilled and whom that is responsible for maintaining motivation. The result shows that there are specific motivational factors that can determine whether employees stay or choose to give their notice. Recruitment is also shown to be significant in the work on retaining employees.

  • 8.
    Agatity, Szimona
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Alagic, Amra
    University West, Department of Economics and IT, Division of Business Administration.
    Sambandet mellan friskvårdsbidrag, motivation och prestation: En studie gjord vid ett universitet i Västra Götalands region2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    We have studied the perceived connection between health care benefits, motivation and performance. The purpose of this study was to examine if there is a relationship between the use of health care benefits, motivation and performance.

    The basis of this essay, which is a part of the Human resource costing and accounting program at University West, is a survey that was sent to staff members at a university in Västra Götaland. The method that we chose to work with was a qualitative method, which means that we tried to understand the recipients' answers and interpret them.

    150 employees were randomly selected to take part in our study, the purpose was to see if our preconceptions regarding motivation and health care benefits were true.

    In the theory portion of our essay we presented a variation of theories regarding motivation, e.g. Herzberg theory (1966) and Maslows theory (1987). We also included different studies that had been done in various countries to help us interpret the results.

    The results portion of this essay is a summary of the answers that we got in our surveys. The recipients of the surveys stated that they believe that there is a relationship between the use of health care benefits, motivation and performance. Several respondents thought that the use of health care benefits affected their motivation and performance. Although the respondents stated that they would have liked to see the employer send out more information about this. We have a few recommendations to the employer regarding what they can do to increase the participation in health promotion.

  • 9.
    Ahlquist, Morgan
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Zetterman, Malin
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Rekryteringsprocessen: En studie om de olika faktorer som påverkar rekrytering2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The recruitment-subject is very emotional regardless of context. We noticed initially that the subject is very diverse and therefore we had to limit ourselves. The intent of the study was to be objective. We chose to research about the recruitment process and the building blocks behind it. The process is undeniably the heart of the recruitment process and employee turnover, which is why it should be highly developed and effective.

    This study is primarily based on a qualitative method, whereas the purpose is to answer the research question; "How does the recruitment process work? – What is the most important part in the recruitment process?". Theory and research are based on current as well as established work within the subject. The reason we use established work is that it is still useful to the degree that it has not been proved wrong or obsolete to this day. The empirics was gathered through six different set of interviews with different participants. The participants are employed within different areas of their respective organization and thereby give us different perspectives of the process. The study results in an analysis of our theory and empirics. The analysis in turn will be based upon our hermeneutical method, meaning that it is our own interpretation based on the research material. The interpretation is validated based on the theory and research presented in the study. The analysis results in a conclusion that answers the two research questions.

    The result of our research study proves that the process is dependent on different factors, such as requirement analysis, selection methods and well planned interviews. A key to success during the recruitment process are personality and behavior tests. The most important factor during the recruitment process is the more current method, which is based on e-recruitment. E-recruitment focuses on being effective and automated. It is a hybrid among the studied recruitment forms that does not affect the size of the recruiting organization.

  • 10.
    Alaei, Seyed Fatemeh
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andersson, Anette
    University West, Department of Economics and IT, Division of Business Administration.
    Privatization: What we learn from failure: A case study of Iran Air2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.

    The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social. The effects of political connections are most pronounced in countries with high levels of corruption. Iran’s level of corruption and law enforcement environment are lower than those are in developed countries. The root of financial problems of government and the company is the deficiency of liquidity to compensate the debts, but the share did not sell. The social problem arises from the uncertainty of the future of employees of going private company. Decreasing the level of corruption and increasing law enforcement in country are general solution for political problem. Preparing transparent financial statements and fair evaluation of share base price are our suggestion to Iran Air. The staff must be sure of their future. Social Security Organization and employment laws of country or any other response organization must protect them

     

  • 11.
    Alagic, Amra
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Anthonsen, Emelie
    University West, Department of Economics and IT, Division of Business Administration.
    Socialt ansvarstagande: En studie kring arbete med CSR inom detaljhandeln ochhur media kritiskt granskar detta2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility has recently become increasingly important, especially in the retailing sector. It has also become more important to the society which affects how organisations choose to work with this. Therefore, media reporting on corporate social responsibility has also increased. How can this affect organisations and their CSR-reporting? Corporate social responsibility has become a well-known concept that corporations have adapted, a consequence of this is that the concept of CSI has emerged. This means that corporations are working in an irresponsible manner to achieve legitimacy. Organisations are dependent on their stakeholders, which in turn may be affected by the media. Thus, it is in the interest of businesses to convey a positive image to the society, which can be done by producing sustainability reports. The purpose of this essay was to contribute with knowledge about how a public organisation with many stakeholders workswith CSR and how they are affected by the media's reporting regarding this. We have conducted a qualitative study where we analysed 15 sustainability reports produced by H&M between 2002-2016. We have done this by conducting a content analysis where we developed a coding scheme. We searched for key concepts and examined how many times these occurred in the sustainability reports. We also analysed the media reporting on H&M's corporate social responsibility. Our theoretical framework consists of research that addressed the concepts CSR, CSI, stakeholders, legitimacy, sustainability reportingand media. We also present an analysis model that served as a starting point, with this weput our empirical data in relation to the theoretical framework and afterwards we conductedan analysis based on this. Our empirical study consists of our coding scheme and material from media and H&M's website. This, together with the theoretical framework, forms the basis of our discussion and conclusions. Our main conclusion was that the corporations' sustainability reporting is primarily influenced by the demands of stakeholders. We have not been able to identify a greater impact from the media regarding the organisations sustainability reports, which reinforces this statement.

  • 12.
    Albinsson, Linda
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Magnusson, Rebecca
    University West, Department of Economics and IT, Division of Business Administration.
    Belöningssystemets effekt på personalens trivsel och gemenskap: En fallstudie inom en säljorganisation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's globalization has framed the market and increased the competition among com-panies. Investing in the staff has therefore become more important to maintain the com-pany on the market. With a reward system the company can motivate their employees to perform better. A reward system can be mixed, which means that it consists of group- and individual rewards and goals, and financial- and non-financial rewards. We already know that people are motivated by different factors, that is why it is interesting to study how different kinds of rewards can affect the employees comfort and companionship.

    The purpose of this study is to increase the understanding on how a mixed reward system influence the employees' companionship and their individual well-being in a sales organ-ization. To fulfill this purpose a theoretical framework has been filled with what a reward system is and how it appears in a sales organization, and primarily what the advantages and disadvantages are of using the different types of rewards. A review about work mo-tivation, job satisfaction and companionship has also been presented.

    The study has been qualitative where interviews have been conducted on a company with a well-developed reward system. We received a wide comprehension of what the sellers thought about the reward system and how it affected their companionship and their indi-vidual well-being. This has been represented in the empirical part to therefore discuss theories and empirics in the analysis part.

    We have increased the understanding that group goals and group rewards improve the companionship, but at the same time individual rewards are required to support the per-sonal development despite that these promote competition among sellers. The financial rewards are used in the short-run but it is important to give sellers something substantial for their work effort. While the non-financial rewards needed to praise, encourage and strengthen the individual satisfaction both in the short- and long-run.

  • 13.
    Alchahin, Jean
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Van Nguyen, Phuong
    University West, Department of Economics and IT, Division of Business Administration.
    Typ II-fel ur ett nytt perspektiv: en kvalitativ studie som kartlägger konkursförvaltares intryck av typ II-fel2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines Type II errors from the bankruptcy administers' perspective. It aims to give auditors an insight into why Swedish bankruptcy trustees perceive the proportion of Type II errors as high. Type II errors occur when the accountant in the audit reports does not consider the uncertainties that are threatening the client's ability to stay as a going concern, and the company thereafter applies for bankruptcy. The auditor is considered to operate as an independent intermediate, with the task to confirm to accounting users that the Board's management of the annual report, in line with the Annual Account act, demonstrates a true and fair view. However, recent research emphasizes that auditors continuously do not issue going concern warnings. This auditor behavior results in more challenging corporate bankruptcies, which eventually charge the bankruptcy trustees who have the assignment of administrating the bankruptcy estates, with a higher load of work. Since the bankruptcy administrators will become key players, in relation to Type II errors, this study, hence, aims to identify Type II errors from their point of view. In order to fulfill the purpose, our research question was formulated to illustrate if the bankruptcy administrators are experiencing Type II errors, and if so, to identify the factors that are considered to be a part of the core problem. Five bankruptcy administrators, who have administrated hundreds of bankruptcy estates, were given the opportunity to answer the research question. As this thesis aims for a deep understanding, it has been conducted using qualitative personal interviews. Meanwhile, recent research illustrates the proportion of Type II errors as high, in line with the fact that the non-issued going concern warnings have been linked to several underlying factors. Our interviewed bankruptcy administrators, however, gave an expression of a much higher complexity when the Type II errors were highlighted to occur to a greater degree, and the auditor behavior was considered to be linked with other additional factors. Based on the analysis, the conclusion drawn was that Type II errors occur and that the auditors' non-issued going concern warnings are based on the accounting assessment problems, clients, auditor characteristics, articles of association and the bankruptcy processes. Another issue is that new circumstances occur while the auditor is reviewing the audit reports.

  • 14.
    Aldjamali, Amir
    University West, Department of Economics and IT, Division of Business Administration.
    Rekrytering av säljare: Vad är det som efterfrågas hos en säljare?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The mobile communications industry is growing, several companies are launching new mobiles, and the number of mobile resellers is increasing. The competition in the mobile reseller industry is tough, where service is in focus. In the service that mobile resellers offer their customers, the sellers are in the spotlight, the frontface of the company. Finding good sellers is therefore an important part for mobile resellers. The purpose of this study is to investigate the characteristics and core competencies that a recruiter needs from a sales person who works in mobile resale at the store, as well as investigate which recruitment methods are suitable for use in connection with recruitment. The study strives to help new companies in the sales industry increase their chances of being established by recruiting the right sellers. Through six qualitative interviews with in total nine respondants, I have collected empirical evidence that has been compiled and analyzed on the basis of a theoretical reference framework, which includes relevant previous research. Qualifications and core competencies to be sought when recruiting are mainly communication skills, but also motivation and loyalty. Companies need to be clear in their needs, especially among companies with limited financial resources. During the recruitment process, communication between recruiters and candidates plays an important role, and the recruiter should implement recruitment methods in which the recruiter will be able to observe the candidate's communication skills. Both communication and education play an important role in a recruitment process.

  • 15.
    Alexandersson, Elin
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Broberg, Martina
    University West, Department of Economics and IT, Division of Business Administration.
    Butikskommunikation inom modebutiker: En observationsstudie2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stores need to be competitive in the current environment where big shopping centers are emerging and customers are increasingly demanding a better shopping experience. Studies indicate that customer decisions are mainly made during the store visit. This means possibilities for shops to influence the customers buying process during the store visit by use of a suitable in-store communication that influence, reminds and inspires customers. Retailers should therefore be aware of how the store communication looks like and how they should strive to improve it. Retailers should know what effects shop communication has to be able to perform changes in hopes to increase customers shopping experience.

    The study aim to investigate how three stores communicate with customers regarding presentation of the assortment, store layout, colors and lighting. The ambition was also to come up with proposals for changes concerning these components which would hopefully improve the shopping experience in the stores. The study was conducted with a qualitative research approach through observations in the three stores to obtain knowledge of the selected components.

    The result of the study indicated that the stores communicated to customers in similar manners regarding presentation of the assortment, store layout, colors and lighting, but it also differed on certain points. Proposition of changes for two stores were given within the components which hopefully would create a better shopping experience for the customers. Change proposal for shop A and C were given in the components which would hopefully create a better shopping experience for customers when they visit the stores. Change proposal for store A was to review the tight placement of the product range which created tight paths and created difficulties to survey the range and try to create a more open layout in the store. Both for shop A and C a propose was to use a uniform background color due to the stores colorful assortment and that store A could create a better color structure of its range. Store B was considered to have a store communication that lived up to expectations based on the theory, which resulted in that no changes have been specified for this shop.

  • 16.
    Al-Hasbani, Sally
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Noura, Melissa
    University West, Department of Economics and IT, Division of Business Administration.
    Ledarskap hos män och kvinnor: Har ledarskap ett genus?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study, we have chosen to study leadership in reference to the gender perspective, by studying earlier made researches on this subject and comparing it to the empirical part through interviews with leaders. The underlying interest in the chosen subject was highlighted when we compared the number of male leaders with women, through statistics. This showed that there is gender imbalance in the number of leadership positions. Therefore, we chose to investigate in this subject area from several aspects in order to create a vision of the underlying reason why male leaders possess more leadership positions than women. There are numbers of research on differences between male and female leadership, what distinguishes this report from the rest is that our main focus is on leadership in men and women to examine whether leadership has an underlying gender or not. This by studying leadership with regard to the gender perspective, where we emphasize gender equality, leadership, characteristics, power positions but also female and male leadership roles.

    In this study, we are using a qualitative method through interviews. This is due to the fact that we consider this method as relevant for the report as we strive for deep and comprehensive data. Furthermore, we present previous research and theories in the form of scientific articles and dissertations under our theoretical frame of references. Themes that are highlighted in the theoretical part are leadership, leadership styles, male and female leadership, gender perspective on leadership and stereotypes. In addition to that we also present in the empirical part our collected data from the interviews that are conducted on six different managers, whereas three are men and three are women. There the respondents share their previous experiences and perceptions about the subject. After studying previous research and the responses from the interviewed leaders, we discuss in the analysis and interpretation part the theory and the empirical data. Through this, we compare, interpret and emphasise our own opinions about the chosen subject area. This will lead us to a result that can answer our research question.

    After examining leaders' experiences and perceptions in relation to previous research, we conclude that leadership does not directly have an underlying gender. It turns out that leadership is based on personalities rather than gender, because it differs in characteristics, values and attitudes. This because we are different as individuals and we value differently. Furthermore, to strengthen this conclusion it has been presented that both male and female leaders use qualities that are classified as either masculine or feminine, with that said they use each other'squalities. However, we cannot deny that men for biological reasons have a body language and characteristics that creates the picture of male dominance in leadership, unlike females.

  • 17.
    Ali, Adnan
    et al.
    University West, Department of Economics and IT.
    Alam, M. Ashan
    University West, Department of Economics and IT.
    Role and Performance of Microcredit in Pakistan2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Microcredit provides small loans to poor people and small enterprises. It is the best solution of removing poverty. This research provides an overview of the role and performance of microcredit in Pakistan. The major objective of the study is to show the microfinance sector performance and impact of the microcredit on the different poverty levels. This study is based on both quantitative and qualitative methods in order to answer the thesis questions. The result of the study was that microcredit helps in the poverty alleviation of different categories of poor people and has the positive effects on their living standards. It was found that there is a high interest rate on micro loans because of the administrative cost. We discovered that there are three types of organizations that provide services of microfinance in Pakistan. The government takes interest and supports the microfinance sector and of their main initiative is microfinance ordinance 2001. It was observed that there is improvement in the microfinance sector in the recent years in terms of investments, active borrowers, branches and personnel.

  • 18.
    Alkan, Bahar
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Skorup, Milica
    University West, Department of Economics and IT, Division of Business Administration.
    Frivillig IFRS: En möjlighet eller onödighet?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay is about why companies choose to voluntary introduce the international accounting framework IFRS. 2005 the EU adopted IFRS which resulted in companies that are listed are required to report according to the standards in IFRS while unlisted companies have the option to do it. There are different reasons why companies voluntary choose to introduce IFRS or not, reasons to introduce voluntary IFRS can be the size of the company or a require from the stakeholders. There are many positive effects of reporting under IFRS despite this there are also negative effects like the introduction are expensive. The purpose of this essay is about to find out which factors certified controller believes are behind voluntary introduction of IFRS. Certified controller is a profession with a great knowledge in accounting which made it relevant to interview them. To study the purpose of this essay a qualitative method were used while the research approach was inductive. To study which factors certified controller believe is behind voluntary IFRS interviews were used. The studies research question is like following: What are the motives for implementing voluntary IFRS for unlisted companies? In the analyses it can be concluded that the majority of the respondents believe that companies applying voluntary IFRS for example the fact that companies want to be listed. Agent costs, information asymmetry and external relations are three factors that according to previous researches has an impact on the accounting choices a company will make. All of the interviewees told us that agency costs were a significant cost because the cost can be high. External relations is a motive that this study shows does matter, for example it can be relevant to some companies to implement voluntary IFRS to get the chance to take a loan. Other affecting factors that contribute to the implementing of voluntary IFRS is the vision of the owner. The positive effect with implementing voluntary IFRS is greater comparability. Despite the benefits, this study shows that there are negative effects of IFRS. The implementing for example is expensive and report according to IFRS is complicated, also the staff are not always inclined to change with the introduction of a new system. The result of this essay shows that there are extern and intern motives to voluntary implementing IFRS. Despite this the essay shows that there are also affecting effects that arise when implicating the framework.

  • 19.
    Alkan, Bahar
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Skorup, Milica
    University West, Department of Economics and IT, Division of Business Administration.
    Investeringsprocess: En studie om investeringsprocessen i tillverkningsföretag2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats handlar om investeringsprocessens olika delar dvs. planeringen, genomförandet, beslutsunderlaget och uppföljningen av investeringar. Forskningsfrågorna utgörs av två frågor som handlar om hur investeringsprocessen ser ut från initiativ till verklighet och vilka faktorer som är mest väsentliga vid det slutgiltiga investeringsbeslutet. Uppsatsen avgränsas i syftet till företag som är verksamma inom tillverkningsbranschen. Detta är en bransch där det många gånger krävs en viss kapacitet i form av resurser som maskiner och dylikt för att kunna tillverka. Vidare är uppsatsen avgränsad till företag som inte klassificeras som stora företag dvs. färre än 250 anställda i samband med en omsättning som inte är större än 50 miljoner euro.

    Studien av investeringsprocessen har genomförs genom en kvalitativ metod som har inneburit en induktiv ansats där utrymme har getts åt tolkning. För att undersöka fenomenet har bland annat intervjuer via e-post skett, detta underlag är det som senare utgör empiriavsnittet och analyseras i analysavsnittet. Dem företag som slutligen har deltagit i uppsatsen är Trollhätteplast AB, Leröy Smögen Seafood AB och Sandflo Mekanik AB. Det visade sig att dem deltagande företagens investeringsprocess skiljde sig åt. Samtliga deltagande företag använde sig av någon sorts planering men det fanns inte en fullbordad kombination av investeringsplaneringar i samband med investeringar. Behovet av investeringar uppkom på likartade sätt inom samtliga företag dvs. ett upptäckt gap som behövs fyllas. Likaså var ansvarsfördelningen vid genomförandet av investeringar likartad. Vidare visade det sig att de avgörande faktorerna vid ett investeringsbeslut hade en sammankoppling med företagens affärsidé. En annan aspekt som var väsentlig vid investeringsbeslut är lönsamhet däremot framkom det att detta inte är den mest avgörande faktorn.

  • 20.
    Allert, Ida
    University West, Department of Economics and IT, Division of Business Administration.
    Komponentavskrivning av byggnader i kommuner: Implementeringsprocessen och dess svårigheter.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Prior fiscal year 2014 an explicit requirement for component depreciation for fixed assets was introduced in Swedish municipalities by the standard setting body Council for Municipal Accounting (CMA). The requirement has largely been introduced due to increased harmonization with the municipal companies. Recommendations from the Council is a principle-based regulatory system, which means that municipalities may make their own interpretations of less detailed rules. This could result in different interpretations of the requirement for component depreciation among the municipals. This could possibly lead to reduced comparability.

    The purpose of the study was to gain a better understanding for how municipalities one year after the requirement for component depreciation was introduced, have interpreted the requirement of component depreciation of buildings, and what difficulties encountered in the implementation process. Furthermore, the aim was also to examine whether the comparability is reduced by the introduction, where there are no specific rules for the classification of components to be made.

    The study was based on a qualitative approach, and personal interviews were conducted with respondents from four municipalities in western Sweden. The theory underlying the study was based primarily from institutional theory, which emphasizes the processes of change in organizations, and why organizations tend to resemble each other.

    The results of the study showed that a few municipalities began the component depreciation method. However, the municipalities will probably use a similar component model as they use information and guidance from the same regulatory body in the working process of component depreciation. The main difficulties that the municipalities generally experiencing is primarily the lack of guidance in the interpretation of the recommendations and how detailed the component depreciation should be. That half of the municipalities have not begun component depreciation in time can possibly be explained by the budget priorities that generally have been superior to accounting principles in Swedish municipalities, but also indicate that the municipalities want to avoid costly mistakes and awaiting responses from other municipalities. It can also be explained by the resistance that occurred in a single municipality. This can partly be explained by that it is generally considered more difficult to implement a change that does not go against the established rules and practices of an organization, but also of the municipal specific uniqueness where the budget plays a major role. The municipalities are also looking much on how other municipalities have handled the issue, which should result in similar models and decrease the risk of reduced comparability.

  • 21.
    Allert, Ida
    University West, Department of Economics and IT, Division of Business Administration.
    The knowing doing gap: En studie av de bakomliggande orsakerna till det gap som råder mellan unga kvinnors attityd och beteende till hållbart mode2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie var att undersöka de bakomliggande faktorerna bakom det gap som finns mellan unga svenska kvinnors attityd och handling till hållbart mode. Detta undersöks med litteraturen som utgångspunkt och en enkätundersökning. Tidigare studier visar att unga kvinnor anser sig värna om miljö och människor men dessa goda intentioner översätts inte i handling. Resultatet bekräftar tidigare studier samt de orsaker som antas ligga bakom. Studien visar att de bakomliggande faktorerna till det gap som råder mellan unga kvinnors attityd och handling vad gäller hållbart mode framför allt är bristen på utbud, information, okunskap, en begränsad ekonomi samt psykiska faktorer som välbefinnande av att handla snygga kläder och ett starkt begär av det senaste modet. Studien visar även att unga kvinnor inspirerar varandra och därför också påverkar varandras beteende

  • 22.
    Alm, Helén
    University West, Department of Economics and IT, Division of Business Administration.
    Strategisk Talent Management: Strategier för att behålla sina vassaste medarbetare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Competence is a very important part of organizations to ensure that the organization has the right kind of skills to meet the demands. Recruitment of new employees is very costly and it is therefore important to retain the employees in the organization. A special form of careerplanning for those who are high-potentials in the organizations is called Talent management. The purpose of the study was to contribute knowledge about how Talent management can be a strategic part of the organizations and to bring high-potentials to remain in the organization. To study this, I did a qualitative study using semi-structured interviews. Talent management can be a strategic part of the organizations' work and is a common HR activity in organizations. The study shows that high-potentials remains in an organization when they have a challenging job that involves a lot of responsibility, they feel that they have the trust of his boss, they have a good opportunity for career development and they have a good working environment. The study also shows that as head of a talent, it is important to give employees feedback and praise, have conversations regarding career planning, let employees work with what they are good at and give the employees motivated by getting more tasks and more responsibility.

  • 23.
    Alnakeshbandi, Sari
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Eshgham, Golchehreh
    University West, Department of Economics and IT, Division of Business Administration.
    Sustainability and CSR online communication by Nordic Banks2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Both experts and scholars have assured that Corporate Social Responsibility is one of competitive advantage components for MNEs. The increasing focus on sustainability comes from rising stakeholders' pressures for more organizational accountability and transparency across a range of corporate behavioural issue. Recently one of the main interesting areas for banks is solving social problems and concerning community welfare plans. Hence banks become one of the most active sector regarding investment on CSR practices.

    Many companies are able to publish their sustainability issues online, but they do not because they are afraid to be attacked and criticized by NGOs, which mean that they do not have enough experience in communicating their CSR activities online.

    Many recent researches regarding communicating sustainability online have lack of their findings' generalizability across different industry and countries therefore, it is recommended to conduct future researches that have this generalizability for specific industry and area or region, therefore authors have chosen Nordic Banks as a specific industry and region for their thesis.

    Research question: How do banks in Nordic countries communicate their CSR and three aspects of sustainability through online?

    Purpose: This thesis aims to understand the way in which Nordic banks convey their CSR's messages online. Beside the authors seek to identify similarities and differences of communicating the messages between Nordic banks regarding sustainability dimensions.

    Design/Methodology/Approach: This thesis is qualitative and has followed deductive approach. Meanwhile, multiple case is the study design. Six Nordic bank which are: Nordea, Swedbank, SEB, Handelsbanken, Danske bank and DNB are in the sample of this thesis. The data have collected through online observation of each banks' corporate websites regarding communicating sustainability dimensions terms.

    Findings: The CSR and Sustainability online message that is communicated by Nordic bank is reach, the banks have some similarity and differences in conveying their CSR and sustainability online message.

  • 24.
    Alsaffar, Karim
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Mujic, Marko
    University West, Department of Economics and IT, Division of Business Administration.
    Relationen mellan ledarskap, organisationskultur och struktur: hur bekräftas en relation som är osynlig?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are several factors that interact and affect an organization's survival and effectiveness. The factors we have chosen to study is leadership, organizational culture and structure and how these factors work in a relationship. To understand the relationship interactions, but also to understand how the relationship is improved, we have studied the different types of leadership, organizational cultures and structures. It has helped us to understand that the organization's approach and values requires a certain type of example leadership style needs some kind of organizational culture and structure for the relationship to work effectively. Schein (1993) argues that organizational culture is created by a constant interaction between the employees of an organization formed by the leadership behavior and therefore it is important that the management style and organizational culture works in relation to each other.

    As help for this study we have chosen an organization to answer how the relationship between leadership, organizational culture and structural works in practice. The organization we have investigated is Ur & Penn AB, which operates in the retail sector, we would however point out that this study can be applied to other organizations in the retail sector as a means to identify and respond to the type of leadership style, organizational culture and structure it has. In order to be able to take a position and understand how to deal with changes to meet their organization's needs. When we could answer that, we could identify overlaps and gaps in the relationship as Anthony (1990) describes as problematic and occurs when there is discord in the relationship, but also when changes occur that are biased to a factor.

    We have conducted a qualitative study and by doing semi-structured interviews. To get a complete picture of the organization we selected interviewees from marketing, finance, purchasing, logistics, HR, the President, and a store employee.

    As to the result have we studied how structural changes have affected the organization and the relation to organizational culture and the leadership. We have also proven which type of leadership, organizational culture- and structure Ur & Penn have and also if it is the right approach to get a relation that is functional.

  • 25.
    Alsaffar, Karim
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Mujic, Marko
    University West, Department of Economics and IT, Division of Business Administration.
    Ökad lönsamhet2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Lönsamhet har en nyckelroll i företagande och man försöker ständigt öka den. Företag letar därför ständigt efter nya sätt att tjäna pengar på samtidigt som man sänker kostnaderna. Ur & Penn hade år 2015 en lönsamhet på 7 % och syftet med denna studie var att försöka förbättra den. Denna studie har ett hermeneutiskt synsätt och har utförts med hjälp av en kvalitativ metod. Det empiriska materialet har samlats in genom intervjuer från två nyckel aktörer i Ur & Penn. Studiens resultat visade b.la att det finns stora förbättringspotential i Ur & Penns lager och inköp. Lagren har för mycket kapital bundet och inköpen görs med liten hänsyn till lagret och efterfrågan. För att förbättra inköpen måste man med hjälp av formler räkna på hur stor kvantitet som är ekonomiskt optimal.

  • 26.
    Alwassati, Salman
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Hallgren, Martin
    University West, Department of Economics and IT, Division of Business Administration.
    En kvantitativ studie om förekomsten av big bath på Stockholmsbörsen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    En kvantitativ studie om big bath på Stockholmsbörsenwas written by Salman Alwassiti and Martin Hallgren who studied the economics program at Högskolan väst in Trollhättan during the spring of 2017. Internationally, many studies about big bath have been conducted in relation to different variables. Two variables confirmed to have a clear connection to big bath are negative results and replacement of CEO. What made our essay interesting was that, based on our knowledge, this was the first time a negative result and replacement of CEO was tested in combination for connection to big bath. Based on our knowledge, this was also the first time negative results and the CEO replacement was tested separately for connection to big bath in the Swedish market. Globalization has also brought about new economic rules such as IFRS, which also had an impact on the trends in big baths. The thesis is mainly written to business economists and researchers studying big bath. The purpose of the thesis is to achieve a clear result that answers the research questions:

    1. Does a negative result affect the presence of a big bath?

    2. Does a CEO replacement affect the presence of a big bath?

    3. Does negative result and CEO replacement in combination affect the presence of a big bath?

    The aim of the study is to achieve clear results that will answer these research questions. Evidence of correlation between negative results, CEO replacement, both combined and big bath has been obtained through scientific articles for the theoretical reference framework. Based on the theory, the different hypotheses have since been deduced:

    Hypothesis 1: A negative economic result increases the incidence of big bath.

    Hypothesis 2: The degree of big bath increases when a CEO's replaced.

    Hypothesis 3: The combination of both a negative result and a CEO replacement increases the occurrence of a big bath.

    The research questions are answered by the fact that the different hypotheses are either in line with reality or must be rejected. To test the hypotheses, a total of 180 small, medium and large listed companies have been selected on the Stockholm Stock Exchange in 2013, 2014 and 2015. The data has been taken from the randomly selected companies' annual reports. The thesis results showed that there was a correlation between negative results and big bath which was quite expected. The correlation test showed that there is a negative correlation between big bath and relative results of -0.277. The standardized betacoefficient also indicated a relationship of -0.277. The significance of the two tests were 0.000. Sweden is on similar level with the other investigated countries from the theory chapter. No statistically significant relationship was found between the big bath and the CEO replacement, which goes against the theoretical reference framework. Nor was there any connection between finding a combination of negative results and CEO replacement and big baths. As a proposal for further studies, big bath can be studied in relation to IFRS introduction in Sweden.

  • 27.
    Andersson, Agneta
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andersson, Lena
    University West, Department of Economics and IT, Division of Business Administration.
    Organisationsförändring med arbetstidsmodell: En studie i Trollhättans Stad2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I dagens tjänstesamhälle är personalen den viktigaste resursen och även den största kostnadsposten. Ett sätt för företagen att få ner kostnaderna är att effektivisera sin verksamhet, minska övertidskostnader och minska antalet timvikarier är att satsa på införandet av produktivare arbetstidsmodeller. Produktivare arbetstidsmodeller kan leda till att det finns en tydligare gräns och balans mellan arbete och fritid. Kommunicera och ge aktuell information om planerade organisatoriska förändringar är viktigt och bidrar till att hjälpa de anställda att bättre förstå hur förändringen kommer att påverka dem. Syfte med uppsatsen är att ta del av en organisationsförändring och få förståelse för hur personalen upplever den och dess konsekvenser i Trollhättans Stad.

    Författarna har valt en kvalitativ metod i denna studie med tanke på syftet som innebär att ta del och få förståelse hur förändringen påverkar personalen i Trollhättans Stad. För att komplettera den kvalitativa metoden har även en kvantitativ metod används genom att ta del av en medarbetarenkät som Trollhättans Stad har genomfört. Författarna har intervjuat fem medarbetare i Trollhättans Stad och underlag för den teoretiska referensramen är inhämtat från litteratur om organisation, organisationsförändring, arbetstidsmodeller, arbetsmiljö, hälsa, stress och motivation. Referensramen innefattar också vetenskapliga artiklar som är hämtade från Högskolan Västs artikeldatabas. Den empiriska datainsamling har gjorts utifrån intervjuerna och medarbetarenkäten som har kopplats ihop med den teoretiska referensramen för att besvara syftet och frågeställningarna i analys och slutsats. Studiens slutsats visar på hur ledningen har använts sig av medarbetarna och hur de har varit delaktiga i förändringsprocessen. Personalen har själva varit med och beslutat om hur problemen skulle lösas

  • 28.
    Andersson, Annie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Lindgren, Sharon
    University West, Department of Economics and IT, Division of Business Administration.
    Leasing nu och i framtiden: Attityder till de nyaredovisningsreglerna för leasing2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Discussion on the accounting treatment of leases has been going on for many years. The current standard, IAS 17 has criticized because many companies are able to classify their leases as operational leasing agreements in order not to reflect assets and liabilities on the balance sheets. IASB and FASB working together to amend the standard for lease accounting and they involve various groups of stakeholders and individuals by submitting comment letters. The first proposal for the amendment of the standard was Exposure Draft 2010/9. The proposal received so many comments which resulted a revised proposal that came out in May 2013 and called Exposure Draft 2013/6.

    The aim of this study was to examine the attitudes of different groups (academics, preparers, users, the accounting profession, national regulators and other international organizations) in Europe to the new proposal of Exposure Draft 2013/6 -Leasing, regarding questions relating to lease accounting in lessee and classification. Do they think that the new proposal solve the problems concerning classification and financial statements of leasing, which is found in the current international accounting standard (IAS 17) or just create new problems. We have also investigated in which extend these groups participated with comments in the comment letters.

    The study is a qualitative survey where we analyzed and interpreted the comments and attitudes in the comment letters to the new proposal. In the theoretical frame addressed how research is conducted to develop new standards, how and to what extent the different groups involved in this by participating in the comment letters and the criticism leveled against the new proposal concerning classification and accounting. The results of the study are based on 151 comment letters sent to the IASB/FASB. The analysis has been made by using the analysis model in section 3.9 and the empirical results have been applied to the theoretical frame of reference.

    Analysis showed that there are no academics who participated in the comment letters. The group that has commented most on the comment letters have proved to be the pre-parers and this is in line with what previous research has shown. The majority of all groups do not agree with the new proposal. The attitude to the proposal is negative in terms of accounting in lessee and classification.

  • 29.
    Andersson, Annika
    et al.
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences.
    Carlström, Eric
    University West, Department of Nursing, Health and Culture, Divison of Caring Sciences, postgraduate level. Göteborgs universitet, Sahlgrenska Akademin, Institutionen för vårdvetenskap och hälsa .
    Berlin, Johan
    University West, Department of Social and Behavioural Studies, Division of Social Pedagogy and Sociology.
    Organisering av en fingerad verklighet: Om övningar mellan blåljusorganisationer2013In: Nordiske organisasjonsstudier, ISSN 1501-8237, Vol. 15, no 3, 34-64 p.Article in journal (Refereed)
    Abstract [en]

    This study aimed to elucidate exercise participants’ understanding of critical aspects of organizing and implementation of collaboration exercises with police, fire department and ambulance services. The focus is critical aspects in exercises that have, or are expected to have, bearing on the participants’ ability to learn. Collaboration exercises are used as a tool to reinforce and develop the preparedness for future incidents. The need for such exercises was usually advocated after critique to actions during largescale real-life incidents. The study had a qualitative approach and is based on phenomenographic analysis of interviews with participants from four exercises with different scenarios. The identified critical aspects of exercises were related to realism, acceptance for mistakes, exercise extent and aims and opportunities for joint discussions. The management of an accident can be described to a large extent depend on the organizations’ joint ability to adapt to the prevailing situation and to collaborate. For exercises to contribute to these abilities, they could benefit from shifting the focus to how to organize exercises that allow participants to test different decisions and actions, with less emphasis on the choice of scenario.

  • 30.
    Andersson, Annika
    et al.
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences.
    Carlström, Eric D.
    University West, Department of Nursing, Health and Culture. Sahlgrenska Academy at University of Gothenburg.
    Åhgren, Bengt
    Nordic School of Public Health, Göteborg, Sweden.
    Berlin, Johan
    University West, Department of Social and Behavioural Studies, Division of Social Pedagogy and Sociology.
    Managing boundaries at the accident scene: a qualitative study of collaboration exercises2014In: International Journal of Emergency Services, ISSN 2047-0894, Vol. 3, no 1, 77-94 p.Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this study is to identify what is practiced during collaboration exercises and possible facilitators for inter-organisational collaboration.

    Design/methodology/approach Interviews with 23 participants from four exercises in Sweden were carried out during autumn 2011. Interview data were subjected to qualitative content analysis.

    Findings Findings indicate that the exercises tend to focus on intra-organisational routines and skills, rather than developing collaboration capacities. What the participants practiced depended on roles and order of arrival at the exercise. Exercises contributed to practicing leadership roles, which was considered essential since crises are unpredictable and require inter-organisational decision-making.

    Originality/value The results of this study indicate that the ability to identify boundary objects, such as injured/patients, was found to be important in order for collaboration to occur. Furthermore, lessons learned from exercises could benefit from inter-organisational evaluation. By introducing and reinforcing certain elements and distinct aims of the exercise, the proactive function of collaboration exercises can be clarified.

  • 31.
    Andersson, Carolina
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Urbath, Josephine
    University West, Department of Economics and IT, Division of Business Administration.
    Bon APPetite!: A case study about the willingness of potential guests to use an app for a specific hotel restaurant2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bon APPetite: A case study about the willingness of potential guests to use an app for a specific hotel restaurant is a bachelor thesis about the research subject marketing written by Carolina Andersson and Josephine Urbath (University West, spring 2016). Today we live in an era where technological activity is a part of people's everyday life. People are comfortable with using technological equipment on a daily basis where smartphone apps, is a dominant factor (Morosan & DeFranco, 2015). Further, providing information via apps has proven to increase experienced service quality as well as guest loyalty (Okumus & Bilgihan, 2014). There is already a variety of successful apps at the global market that works well for hotels (Chen, Hsu & Wu, 2012). However, there is a gap in the market where restaurants located inside hotels communicate with guests. Based on the problem discussion the research question "Are potential guests willing to use an app for a specific hotel restaurant, and if there is a need, what services are desired in such an app?" was formulated. This study's main purpose is to generate new knowledge if there is willingness for potential guests to use an app for a specific hotel restaurant. Advertising via mobile apps are not perceived to be distracting and annoying in the eyes of audiences. The added value that apps provide users with, rather attract new users to experience the easy handling and availability (Gupta, 2013). This research was accomplished as a case study. Qualitative approach was partly used, but a quantitative investigation method was mainly utilized. Empirical data was conducted as analytical statistics in this study and data was presented from a random sample of 148 respondents. The analysis chapter contains an analysis and discussion of the theoretical framework and empirical data. Parallels have been drawn and own opinions have been presented. Besides an app marketing point of view, this study also contains a section of study implications where cash flows and net present values are calculated as well as word of mouth and environmental sustainability are analyzed. These research findings show that there is willingness and that it can be beneficial to invest in an app for a specific hotel restaurant. Females and males have different preferences regarding app services, however top three lists of the most desired services are summarized in this thesis. This thesis ends with conclusions that answers to the research question and fulfils the purpose of this case study.

  • 32.
    Andersson, Caroline
    University West, Department of Economics and IT.
    Hur undviker man konflikter med hjälp av sitt ledarskap?: en undersökning om hur butikschefer hanterar oro och konflikter vid organisationsförändringar2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ledarskap är ett komplext begrepp som innehåller många olika faktorer och har olika innebörder för många människor. Som ledare för en mindre butik är du ensam om att utöva ett ledarskap och är då också ensam om att hantera de eventuella konflikter och svårigheter som uppstår. Som ledare får du dagligen hantera förändringar av olika slag och en utmaning blir att undvika att det uppstår oro och konflikter personalen emellan. Syftet med denna undersökning är att få en inblick i hur butikschefer inom modebranschen tänker om hur de med sitt ledarskap kan undvika oro och konflikter vid organisationsförändringar. Delsyftet är att undersöka hur de allmänt kan påverka personalen på ett positivt sätt. Jag har valt att använda mig av en kvalitativ metod för att besvara mitt syfte och utfört fem ostrukturerade intervjuer. Jag har fokuserat på frågor som rör butikschefens roll vid en konflikt och hur hon anser med sitt ledarskap kunna undvika att det uppstår konflikter. Resultatet visar att ledarskap är ett mycket komplext ämne och att det inte finns något färdigt ledarkoncept att följa. Butikschefer använder sig av olika metoder för att hantera konflikter ute i verksamheterna och vissa element stämmer överens med det forskare rekommenderar. Dock visar det sig att butikschefer upplever konflikter endast som något negativt medan forskare visar att det även finns positiva sidor vid en konflikt. Min undersökning visar på olika begrepp som är relevanta och bör tas i beaktning vid hantering av konflikter.

  • 33.
    Andersson, Emelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Salih, Shpresa
    University West, Department of Economics and IT, Division of Business Administration.
    Skolors marknadsföring: En fallstudie om huruvida två gymnasieskolors marknadsföring når fram till potentiella elever2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    School Marketing - A case study about two secondary schools if their marketing reaches potential students is written by Emelie Andersson and Shpresa Salihi, during the spring semester of 2016. In the early 1900s the marketing concept began to be used and grow larger. Today, organizations environments changes at a rapid pace and the technology is continuously improved and competition increases, which leads to that it is now even more important that organizations develop strategies and plans for their marketing for them to remain competitive and achieve their goals. Today this is also relevant for schools as a result of the school choice reform and digitalization. The school reform has created both new opportunities but also new problems and challenges that schools and students have not faced before. As the marketing of schools is relatively new, it is a problem that schools do not have enough knowledge of what marketing channels and tools are most appropriate for schools to market themselves through. Given that there are many different ways and channels to market themselves and that schools resources are often limited, it is both interesting and important to find out what channels and tools are most appropriate for schools to market themselves through. Thus, in this paper it is examined "What marketing strategy does the schools use, to reach potential students?", "How and through which channels does the schools advertise themselves to reach potential students?", "What marketing messages does the schools want to convey to the potential students? ", and "Does the school's message reach the students? ". The purpose of this study was to contribute to increased knowledge about how schools market themselves and if their marketing reaches students. In this paper, the research is conducted with two different studies in the two schools examined, both qualitative semi-structured interviews and questionnaires. Thus it has mainly been used a qualitative research method in this paper. The theory in this paper has been based on four different themes, which were: schools' perceived needs of marketing, what influences their choice of strategy and what strategy schools should choose, how schools market themselves and how schools should market themselves. In the empirical chapter the responses from the interviews conducted with those responsible for the school's marketing and the results of the questionnaires completed by the students, are presented based on the four themes that emerged from the theory and analytical/interpretation model. The conclusions that have been drawn and the result shows that school X1 and school X2 have similar strategies for their marketing. Further it can be seen that both school X1 and school X2 markets themselves in many different ways and through many different channels. The result also shows that the two schools mainly reaches students by marketing themselves through a combination of channels, such as visits to secondary schools, open-house, social media and word of mouth. Finally, the results show that both schools through their marketing mainly reaches students with their intended message.

  • 34.
    Andersson, Emelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Salihi, Shpresa
    University West, Department of Economics and IT, Division of Business Administration.
    Framgångsrika entreprenörer: Vilka faktorer är avgörande för en entreprenörs framgång?2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Ett populärt och vanligt förekommande ord inom management och ekonomi är ordet "entreprenör". Dessutom har Svenskt näringsliv byggts upp och präglats av framgångsrika entreprenörer. Att entreprenörskap blir allt viktigare kan ses idag genom att entreprenörskap har blivit ett skolämne. Under de senaste åren har entreprenörer fått en ökad betydelse inom den globala ekonomin. Deras förmåga att se möjligheter, ta risker och förvandla sina idéer till framgångsrika satsningar är avgörande för att skapa nya arbeten och för den globala ekonomins återhämtning.

    Syfte: Syftet med detta arbete är att undersöka om det finns några gemensamma faktorer som leder till att entreprenörer når framgång. Vi ska även studera om entreprenörerna upplever att deras bakgrund, uppväxt, utbildning och erfarenheter har påverkat deras entreprenörskap, och i sådana fall hur.

    Frågeställning: Vilka faktorer är det som avgör om en entreprenör når framgång eller inte?

    Metod: I detta arbete har vi använt oss av en kvalitativ forskningsmetod. För att kunna besvara vår undersökningsfråga har vi genomfört två intervjuer genom personligt möte, två via mejl och för de två sista entreprenörerna har vi inhämtat material via podcast, radioprogram, blogg och självbiografi. I vår studie har tre kvinnliga och tre manliga entreprenörer medverkat.

    Resultat: Vårt arbete visar att det inte bara är en faktor som avgör om en person blir en framgångsrik entreprenör, utan det finns flera faktorer som påverkar och är avgörande. Entreprenörer påverkas både av deras personliga egenskaper, men även yttre påverkan som bakgrund, erfarenheter och miljö har stor betydelse. En annan faktor är att få möjlighet att arbeta med det personen brinner för och att inte vara rädd för att misslyckas, utan se det som en lärdom. För att lyckas krävs faktorer som att inneha starka drivkrafter och en vilja att nå sina mål. Det kan också vara till fördel att få goda råd och stöd och möjlighet att finna inspiration. Sist men inte minst ska det till lite tur och rätt timing.

  • 35.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Börjesson, Cecilia
    University West, Department of Economics and IT, Division of Business Administration.
    Hur fastighetsmäklare väljer att marknadsföra sig och sina objekt: Det är viktigt att lämna ut rätt information till rätt person, på rätt sätt och i rätt kanal2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Efter att Internet fick sin slagkraft i början av 1990-talet har utvecklingen inom företagsverksamhet gått explosionsartat fort fram. Sättet hur vi kommunicerar med varandra övergick ifrån att människor tog sig en kaffe på sta’n till att de istället satte sig på ett Internet-café och chattade med varandra i olika forum. Människor gick från ett aktivt social liv ute till ett aktivt liv inne.

    Vi vill i denna uppsats ta upp, att valet av information som fastighetsförmedlingar väljer att ge ut till sin målgrupp har stor betydelse för dagens kunder. Mycket av dagens information sprids på Internet och därmed har företagen fått utöka sina informationskanaler.

    Vi lägger fokus på marknadsföringen, den information och kanaler som fastighetsbyråerna använder sig av. Vi använde oss utav kurslitteratur inom företagsekonomi och fastighetsförmedling. Samt mäklarbyråernas egna hemsidor och vetenskapliga artiklar vi hittat i skolans databaser. Genom intervjuer med mäklare och en enkätundersökning som var riktad mot allmänheten, kom vi till slutsatsen att det inte var så stor skillnad som vi förväntat oss. Det visade sig under resans gång att kanalen word-of-mouth (WOM) är av stor betydelse i fastighetsmäklarbranschen

  • 36.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Flysjö, Malin
    University West, Department of Economics and IT, Division of Business Administration.
    Förändringsarbete och motstånd: Inom energibranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Most organizations go through some kind of changing process during its lifetime. Unfortunately many of these changes fail due to different reasons. Larger changing processes cost companies lots of effort and there are many things to take into account during the process. In many cases a massive resistance among the employees is also present. This paper has focused on different reasons for resistance during a changing process and found out that communication is a main success factor, but also that the management team has an important role to fulfil in order to structure and organize the changing process. This study has proceeded as a case study where we have investigated employees, managers and consultants' experiences of changing processes and the resistance created by change management. In our study, we have worked along a qualitative method with an interpretive approach to create an understanding for the subject

  • 37.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Larsson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Framtida organisationsförändringar: Hur skulle detta kunna påverka verksamheten och dess personal2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

    Syftet med uppsatsen är att undersöka hur mottaglig organisationens personal är för den kommande förändringen att minska två tjänster till en samt vad det kan få för konsekvenser ekonomiskt och strukturellt. Uppsatsens resultat ska ligga till grund för kommande beslut fattade utav företagets VD när det gäller den framtida personalomsättningen.

    Metod:

    Författarna till denna uppsats har valt att genomföra denna studie med hjälp av en kvalitativ metod, dess tolkning kommer att genomföras utefter de svar som empirin ger. Empiridelen består utav enkätfrågor som tar upp hurvida personalen kommer att påverkas samt om denna typ av organisation är förändringsbenägna då det har en äldre struktur och företagets anställda och styrelse är av den äldre generationen samt att företaget är Buhusläns äldsta och största Oljebolag. Det innebär att vi kommer att se sambandet mellan författranas teoretiska referensram och dess empiridel. Det inkluderas en del sekundärdata som berör en doktorsavhandling kring ämnet förändring samt vetenskaplig artikel.

    Tolkning kommer att ske utifrån de svar empirin ger och därför är vårt arbete en fallstudie med en deduktiv, kvalitativ inriktning. Vilket innebär att författarna vilar på en tolkningsbas av det empiriska materialet kontra samband och skillnader med detsamma och vår teoretiska referensram.

    Teori:

    Uppsatsens teoretiska del består utav flertal poster som går in i förändring. För att skapa en helhetsbild och kunna se flera sidor utav hur förändring påverkar samt vad som påverkar den. I det stora hela utgår författarnas teoridel ifrån flertal viktiga ämnen som går in i förändring såsom arbetsmotivation, tyst kunskap och downsizing, grundläggande förändringsprocesser, rekrytering och ledarskap medmera.

    Empiri:

    Denna del i uppsatsen ger oss personalens syn på hur de ser på förändring och hur de tror att en förändring hade påverkat organisationen som de arbetar i. Dessa svar finns i samlad form under avsnittet enkätfrågor.

    Slusats och analys:

    Här sammanställs författarnas teoretiska referensram i studien samt dess empiri för att kunna besvara forskningsfrågorna och syftet. Slusatsen berättar att om de i organisationen Kungshamnsfiskarna AB skall lyckas genomföra en förändring så skall den ske kontinuerligt och långsamt, samt att alla inblandade både personal och styrelse skall ha tillgång till all information innan förändringen genomförs. Viktigt är det även att genomföra en gedigen rekryteringsprocess samt att ha en lång inskolningsperiod för att på bästa sätt bevara den tysta kunskapen

  • 38.
    Andersson, Emmelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Ekström, Jennie
    University West, Department of Economics and IT, Division of Business Administration.
    Outsourca ekonomifunktionen eller inte?: En studie av mikroföretag belägna inom Vara kommun2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are different ways for a small business owner to manage its economy function. Firstly, a decision must be taken regarding if the function should be found internally in the business or be transferred to an external company. To outsource the finance function may pose both opportunities and obstacles for the company and the purpose of our study is to identify and analyze them. We conducted a qualitative study with in-depth interviews. The interviews took place with the respective owner of eight different micro-enterprises in the restaurant and bakery industry. The theoretical framework contains of three different perspectives that all describe different benefits that outsourcing can lead to. These perspectives are the cost-based, the knowledge-based and the relation-based perspective. In addition to the benefits we have also dealt with criticism of these perspectives, thus any consequences that may occur. Also, we have given a sight of how a well-managed decision-making process might look like from a theoretical perspective. Our empirical information consists of a compilation of our eight interviews. All respondents had largely similar views regarding outsourcing. The biggest factor that led to differences of opinion was regarding whether their respective interest lay in the actual production or if they had the "running a business" as their interest. The thing all respondents had common views on, and which is also highlighted in the theoretical framework, is the importance of control when you run your own business. This control can suffer if the finance function is outsourced because the owners of micro-enterprises then don't have the same regular watch over the fate of the company. In order to escape the problem of lack of control, a personal and close relationship with the operator of outsourcing can be the solution. This person has knowledge of how the owner thinks and believes which makes the chance that the company is run in accordance with his or her individual preferences more likely. Another important question about outsourcing is the meaning of costs, which in many ways are related to the importance of a good decision-making process. In the short term, outsourcing seem expensive, the cost savings that emerge in theory can be seen first in a long term perspective. Therefore, it is important to make an informed decision with both long-term and short-term perspectives.

  • 39.
    Andersson, Fred
    University West, Department of Economics and IT, Division of Business Administration.
    Högt eller lågt? En studie i organisationsstruktur på en svensk friskola2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sedan industrialiseringen tog fart under 1800-talet har flera olika teorier inom organisations-struktur utvecklats för att effektivisera arbete. Länge var de hierarkiska strukturerna förhärskande men i takt med att arbetare kunde ställa större krav på sina arbetsgivare gick utvecklingen mer och mer åt det demokratiska hållet. Demokratiseringen, eller tillplattningen som den också kallas, har ofta hyllats även om dess förtjänster kan ifrågasättas, särskilt då det relativt hierarkiska konceptet Lean Production gjorde sitt intåg i de västliga industrierna något decennium efter den mer demokratiska sociotekniken. Vidare ifrågasätter flera forskare att tillplattning av organisationer i praktiken leder till demokrati.

    Denna studie har undersökt hur en friskola i Sverige är organiserad utifrån ett platt kontra hierarkiskt perspektiv med hjälp av ett antal kända teorier om organisationsstruktur. En slutsats blev att organisationen mest kunde liknas vid de två relativt platta organisations-strukturerna socioteknik och organisk struktur. Studien fann även att den platta organisationsstrukturen inte var helt problemfri då den svaga formella strukturen verkade ha gett upphov till en stark informell struktur inom medarbetarnas arbetslag. På samma gång framträdde en delvis dold hierarkisk styrning av skolans normer från företagsledningen. Denna hade flera aspekter som medarbetare uppskattade, dock ledde den i vissa fall till förtryck av åsikter.

  • 40.
    Andersson, Hanna
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andrésson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Deltagande i budgetprocessen: En fallstudie om vilka faktorer som bidrar till motivation och minskar slack2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Budget is about producing a forecast for future financial performance, both in terms of earnings, liquidity and balance sheet. It can have different purposes within a company and can be used to motivate the subordinate managers by allowing them to participate in the process when creating goals that lead to a reward. Participation in the budget process is defined as a process in which the subordinate managers are involved and have the authority to influence the budget. Previous research shows both the pros and cons of allowing the subordinate managers to attend. Positive effects are that subordinate managers get motivated by participating in the process and the negative effects are that the subordinate managers can negotiate slack in the budget to more easily reach the goals. The previous research also describes various factors that can influence the subordinate managers to be motivated or tend to create and prevent slack from occurring. The purpose of this survey was to study how participation in the budget process affects the subordinate managers' motivation and likelihood of budget slack. Furthermore, the purpose is to investigate which factors may affect the subordinate managers being motivated in their work and the risk of negotiating slack. To answer the research question, a qualitative research method was used by doing twelve interviews at the specific company. The case company in which the study is conducted works actively to allow the subordinate managers to participate in the budget process which is an important factor in the success of the process. The result of the study shows that it is important for companies to let the subordinate managers participate in the budget process as it is one of the biggest reasons that motivates them. It also shows that the participation leads to the highest management getting relevant information to the budget as it is the subordinate managers who have the greatest knowledge of their department. Through the study, four factors can be identified that lead to the motivation of the subordinate managers, such as communication, strategic planning, community and cooperation, as well as personalities. The communication is the most important factor that both indirectly and directly affects the other factors. Slack is not considered to exist in this company and through the study it is not possible to see that participation would lead to the creation of slack. The study shows that it is possible to read two factors that prevent slack not to occur in this company, and it is information asymmetries as well as community and cooperation.

  • 41.
    Andersson, Hanna
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andrésson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Rättvisande bild: revisorers tolkning av begreppet2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The term of true and fair view entered the Swedish legislation after Sweden joined the EU in 1994 and is originally a term that comes from the Anglo-Saxon tradition. As Sweden originate from the continental tradition, it has meant a difficulty how the term can be applied to the Swedish financial statements. The reason for this is the strong connection between taxation and accounting in Sweden, which does not exist in countries with the Anglo-Saxon tradition. Walton (1993) describes this in a great way. When a television program interviewed three informed persons who were asked what true and fair view means they all had difficulty giving an answer. As there are also generally accepted accounting principles in the Swedish legislation which in many aspects are similar to true and fair view there has also been opposition to keeping both terms in the legislation.

    The purpose of this report is that by interviewing auditors find out how their interpretation around the concept looks. We also want to distinguish the reasons for problems that been experienced in the use of true and fair view of the Swedish financial statements. To achieve the purpose of this study were conducted qualitative interviews with four accountants working in Sweden at some of the Big Four accounting firms.

    In the theoretical part describes the history of accounting short to give you as a reader a background to how the term of true and fair view occurred and why it had a great impact on the Swedish financial statements. It is also described about IFRS that, together with the EU, led to the term contained in the Swedish report, "true and fair view" as the Swedish translated to rättvisande bild, the Swedish sense of the term and generally accepted accounting principles. This material has served as a base for collecting empirical data and interpretation of the collected material.

    The results of the study shows that there is a similar picture about what the purpose of the term of true and fair view is within Swedish legislation but the way they believe the true image appear may be different. Some of those interviewed also believe that the term is so incorporated in the Swedish financial statements that companies do not think about it deliberately, but that they by following the laws and standards available going to a true and fair view. The study also indicates that there is room for both terms in the

    Swedish legislation and that the two terms interact to be able to present the true and fair view of the company.

  • 42.
    Andersson, Jessica
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Tjärndal, Lina
    University West, Department of Economics and IT, Division of Business Administration.
    Motivationsaspekter inom olika branscher: Hur stor påverkan har egentligen motivationen på prestationen inom en organisation?2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I denna uppsats inom Metod & Uppsats i företagsekonomi studerar vi hur motivationen kan ha en påverkan på prestationen, inom olika branscher. Det finns flera motivationsfaktorer som kan utövas och en av dem är Herzbergs motivationsteori som vi tar upp i bakgrunden och teoriavsnittet. Studiens syfte är att undersöka den påverkan som motivationen har inom en organisation och arbetet där i. För att kunna besvara vårt syfte kommer vi hämta information från både vetenskapliga artiklar, intervjuer samt övrig litteratur som är relevant för denna studie.

    Vidare beskrivs olika motivationsfaktorer som kan utövas inom organisationer. Mål och motivationsfaktorer har en koppling till varandra då man behöver mål för att kunna få viss typ av motivation. Motivation och värden tas även upp för att kunna skapa en förståelse för hur det kan se ut inom organisationer och hur vissa använder dessa aspekter i hopp om att kunna öka motivationen. Huvudfokus för denna uppsats är alltså motivation.

    Avgränsningar inom denna rapport sker via utvalda branscher vi valt ut där både ledare och anställda arbetar. Detta för att kunna smalna av rapportens område och endast fokusera på en viss kategori av organisationer. Utifrån detta vill vi besvara vårt syfte.

    Metodvalet för denna uppsats föll på en kvalitativ metod. Vi anser att denna metod är lämplig för denna typ av studie då vi genomför intervjuer samt samlar in data från vetenskapliga artiklar och övriga källor. Dessutom använder vi oss utav en intervjuguide.

    I empirin presenteras de svar vi fått från de respondenter vi intervjuat för denna studie. Vi har intervjuat både ledare och anställda för att kunna få en spridning inom organisation och motivation. Detta tror vi även ökar tillförlitligheten för denna studie.

    Analysavsnittet innehåller sammanställning av den information vi samlat in till teoriavsnittet för att sedan kunna koppla samman detta med intervjusvaren vi fått fram via intervjuer med samtliga respondenter. Detta för att kunna jämföra hur det faktiskt ser ut inom organisationer inom motivation och hur respondenterna faktiskt upplever motivationen som utövas.

    Slutsatsen innehåller den slutsats vi kommit fram till. Vi anser att vi kan besvara vårt syfte med denna studie. Vi kan dra slutsatser kring hur motivation utövas inom de olika organisationer som vi har studerat.

  • 43.
    Andersson, Pernilla
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Sjöstedt, Victoria
    University West, Department of Economics and IT, Division of Business Administration.
    Att förändra en högskolas kodplan: fallstudie vid Högskolan Väst2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studie "Att förändra en högskolas kodplan (- fallstudie vid Högskolan Väst)" i kursen Examensarbete i företagsekonomi - kandidatexamen med inriktning mot redovisning, VT 2013 har genomförts av Pernilla Andersson och Victoria Sjöstedt.

    Vi har på uppdrag av Högskolan Väst undersökt hur en kodstruktur kan vara strukturerad för att uppfylla interna och externa redovisningskrav och behov. Bakgrunden till studien orsakades av att de upplevde en problematik med deras befintliga kodstruktur som hade skapats 2002. Organisationen hade förändrats under dessa tio år varför strukturen behövde justeras, dessutom hade de börjat växa ur sina nummerserier. Ett beslutsstödssystem hade också införskaffats där ekonomisystemet eventuellt skulle implementeras varför kodstrukturen även behövde kunna integreras med andra system för att få fram relevant information. Högskolans kodplan vid studiens genomförande bestod av fälten konton, ansvar, verksamhetsgren, motpart, finansiär, anläggning och objekt. Syftet med studien var att lägga en teoretisk grund för en ny kodstruktur som kunde uppfylla verksamhetens krav och behov. Gruppintervjuer med åtta fokusgrupper samt fyra individuella semi-strukturerade intervjuer inom Högskolan Västs organisation användes som metod för datainsamling. De befattningar som intervjuades var beslutsfattare, olika befattningar inom ekonomifunktion, utredare, koordinator för kvalitet samt forskningsrådgivare. För att få med några ytterligare behov granskades även vissa officiella dokument som Högskolans årsredovisning, regleringsbrev, Ekonomistyrningsverkets (ESV) rekommendationer och regelhänvisningar. Vår undersökning grundade sig i en teori kring ABC-kalkylering i relation till traditionella metoder. Empirinsamlingen visade på ett behov av att kunna få ABC-redovisning men att det vid tidpunkten för studien inte var fullt genomförbart eftersom det skulle innebära mycket manuellt arbete varför fler datasystem i så fall behövde integreras som exempelvis ett tjänsteplaneringssystem. Vi kunde konstatera genom empirin och teorin att det högskolan saknade var en ABC-redovisning, med fokus på ansvar och objekt. Kodplanens struktur som vi rekommenderar till Högskolan Väst är en grund för att kunna utvecklas till en ABC-modell efterhand som system implementeras. Vi kunde även konstatera att Högskolan Västs nuvarande kodstruktur inte behövde någon större omstrukturering utan att istället interna rapporter och uppföljningsmallar behövde förändras till att bli mer aktivitetsbaserade istället för kontobaserade som de var vid tillfället för studien.

  • 44.
    Andersson, Sara
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Thörngren, Sofia
    University West, Department of Economics and IT, Division of Business Administration.
    Hur hanteras dilemman med flerdimensionell styrning?: En kvalitativ fallstudie i två företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are different dilemmas faced by companies in a multidimensional control model and in order to maintain competitiveness such dilemmas shall be managed in an effective way. Use of multidimensional control models has increased among companies and when managing the business through such models companies are facing dilemmas within the frame of the control model analysis, and decisions needs to be taken on such dilemmas. In our qualitative study we present and analyze three selected dilemmas, our aim is to create a deeper understanding of how companies manage such dilemmas. In this study we specifically look into how companies handles the dilemma of combining a short-term and long-term perspective, how they combine financial and non-financial objectives and methodologies, and how companies can create clear goals by effective analysis methods and relevant parameters to measure results. We present criticism in the theory section of the essay on the subject of how companies manage dilemmas that can arise in a multidimensional control model where different objectives and methods of analysis may conflict with each other. We also describe how such dilemmas are solved by companies. The essay is based on five interviews with two selected companies. The theory section of the essay is based on scientific articles and literature concerning the chosen problem area within the field of business economics. In the theoretical framework the analysis model is detailed, the model has been developed through the chosen theory. The three selected dilemmas are then examined in the analysis model. Throughout the empirical section and the analysis section the analysis model is being tested. Our study gives examples of different ways of dealing with dilemmas. Our conclusion is that companies need to be consistent in their control when they have a multidimensional control model. This applies to the choice of strategy and when designing the goals and methods of the analysis model. We think it is important that these dilemmas are being managed rather than avoided as it can help to strengthen the company's competitiveness if properly applied.

  • 45.
    Andersson, Simon
    University West, Department of Economics and IT, Division of Business Administration.
    Could suppliers take greater transport and owner responsibility?: Evaluation of changed Incoterms at GKN Aerospace2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    GKN Aerospace Engine Systems acts as supplier to the original equipment manufacturers of aircraft engines and is one owe the largest component manufacturer in the aerospace industry. They purchase raw material from suppliers all over the world. The components are big and heavy which means that transport cost could be saved with ship transport. But since GKN Aerospace Engine Systems use Free carrier agreement as incoterm they tie up capital during the transportation. The capital tied up could instead be used in other investments. To overcome the problem with tied up capital during transport the incoterm agreement has been evaluated. The incoterm Delivery at place means that the supplier owns the material and thereby also the capital cost during the transportation. A production stop due to lack of raw material is expensive and to minimize the risk it is important to evaluate all possible risks. The purpose with this thesis is to identify potential risks. The concept with DAP makes it possible for the suppliers to use their own freight carrier, that could lower the prices, but it also increase the inbound transport to GKN Aerospace Engine Systems. The administration cost in the goods receive tends to increase with a DAP solution. It is also necessary to change place where the delivery precision is measured. The supplier also needs some knowledge in export transportation and have competence in transports.

  • 46.
    Andreasson, Johan
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Granath, Simon
    University West, Department of Economics and IT, Division of Business Administration.
    Frivillig informationsgivning i årsredovisningar: värdeskapande eller resursslöseri?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An annual report consists of financial and non-financial information which is required by law, however the annual report is considerably more extensive than that. This additional scope of information consists of information that is not required to be disclosed by law. However, companies still decide to publish a lot of voluntary information, though the amount differs heavily. The reason for this depends on the varying positive effects an increased disclosure entails. This is a balancing act that companies must consider and evaluate. Therefore, it is of interest for companies to know whether the market will reward this increased transparency.

    The purpose of this study was to investigate whether the amount of voluntary disclosure that is published in an annual report had a causal relationship to the market value. This was investigated by analyzing 107 annual reports by Swedish listed companies. A number of key words that were associated with future oriented statements were used as a proxy to measure the amount of voluntary disclosure. This information was quantified and then used in a regression analysis where the relationship between the voluntary information and market capitalization was analyzed.

    The analysis concluded that the amount of voluntary disclosure had a linear relationship with the market capitalization. But the regression analysis, under the control of a number of control variables and after excluding extreme outliers from the data, showed that a causal link did not exist. A conclusion to be drawn from this was that the quantity of voluntary disclosure, in terms of future oriented statements, that a company publishes does not have a causal relationship on the market capitalization.

  • 47.
    Andreasson, Matilda
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gustafsson, Moa
    University West, Department of Economics and IT, Division of Business Administration.
    Earnings Management: En kvantitativ studie om faktorer som påverkar förekomsten av resultatmanipulering i svenska börsnoterade bolag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Earnings Management is a term aimed at discretionary accounting which involves manipulation of a company's results. Earnings Management can be done either upwards or downwards. When manipulation occurs downwards with the aim of lowering the result, it´s called Big Bath Accounting. There are several researchers who have studied this area over time and have come up with conflicting results. Some researchers believe that Earnings Management and Big Bath Accounting occur to a large extent when companies offer bonus programs based on company performance and whether CEO turnovers has occurred. Other researchers have a different opinion. They do not find any statistical evidence that Earnings Management and Big Bath Accounting occurs when the CEO has changed and companies have bonus programs. Some of these researchers also believe that Earnings Management has diminished significantly or even disappeared in recent years. Previous research also shows conflicting evidence about the use of Earnings Management during financial crises and bonus programs. The purpose of the study was thus to investigate factors that underlie Earnings Management and Big Bath Accounting as well as incentives that may affect the management of a company to apply the theory.

    Results from previous research form the basis of the theoretical framework of the study, which emerged in three hypotheses. These hypotheses were tested by multiple regression analysis as well as a time series analysis. The study's selection was limited to companies in the Swedish market on the OMX Stockholm Stock Exchange's Large Cap in 20072015. The original sample was comprised of 747 observations, but when a certain loss occurred, 547 observations remained while testing hypothesis one and two and 567 observations remained while testing hypothesis three.

    The result showed a statistical correlation between performance manipulation and bonus programs, but we found no statistical correlation between profit-decreasing accruals and CEO turnover. On the other hand, we found support for our third alternative hypothesis that the financial crisis affected Earnings Management during 2008-2009. Our conclusion thus became that the factors underlying Earnings Management and Big Bath Accounting as well as incentives that could affect the management of a company to apply the theory are bonus programs and the financial crisis.

  • 48.
    Andrésson, Maria
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gunnarsson, Michaela
    University West, Department of Economics and IT, Division of Business Administration.
    Att motivera medarbetare på distans: Vad en chef kan göra för att motivera medarbetare iett bemanningsföretag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Employment with a temporary work agency often involves a complexity because of the three-party relationship between the agency, the consultant and the client company. It can therefore contribute to the emergence of motivation problems and confusion about how managers should proceed to motivate their consultants. As a temporary work agency has a distance and limited attendance to the consultants, difficulties with creating close relationships arise. Which in turn means that the staffing company’s managers have a far more difficult task to motivate its consultants, in comparison to more traditional businesses.

    The purpose of this study was to examine which motivational factors consultants in a temporary work agency see as motivating, and how the consultant managers can create motivation among their employees, despite the distance between them. To achieve the purpose the problem was examined with qualitative methods, through interviews and a questionnaire. Seven interviews were conducted, two with consulting managers and the others with consultants from the temporary work agency.

    In the theoretical part, four motivation theories were used; Maslow's hierarchy of needs, Vroom's expectancy theory, Hertzberg's two factor theory and McGregor's theory X & Y. In addition, theories concerning leadership at a distance, and approaches to motivating at a distance were also consulted. This has formed the basis for the collection of empirical data and the interpretation of the final result, which shows that motivational factors differ slightly from what the motivation theories show. Meanwhile, the result shows that the approaches that should be used to motivate consultants at a distance, are based on close relationships and opportunities for development.

    The conclusions of the study were that the factors that create maximum motivation of consultants, which are employed by an temporary work agency are; fair working conditions, development opportunities, confirmation/feedback, good results on performance, rewards, responsibility, work task design, salary and relationship with colleagues. Meanwhile, the result shows that the approaches that were the most satisfying when motivating at a distance are; relationship-building activities, continuous communication, and education

  • 49.
    Apell, Louise
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Nyborg, Natalie
    University West, Department of Economics and IT, Division of Business Administration.
    Intäktsredovisning av pågående arbeten: en studie inom byggbranschen i Skara och Skövde2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the construction industry are ongoing works a common occurrence and companies wrestle with the problems of making a correct accounting of these. Because there are different ways to account revenues, which give different outcomes on the result, the company must ensure to account so that they comply with the laws, rules and recommendations. This is to achieve true and fair view and follow generally accepted accounting principles. The concept of true and fair view is difficult and can be interpreted in different ways by the company. There are two ways to perform con-struction duties, either the current account or fixed price. Based on these two calculations, there are two methods to account revenues during the missions, the per-centage of completion method and completion method. The purpose of this study is to investigate how construction companies reports its revenues during the work in progress and if the revenue recognition is affected by how they comply with laws, rules and recommendations for various accounting methods.

    We have done a study with a qualitative method through interviews with three different construction companies and an accountant. Our study has been focused on a hermeneutic method and we have used an inductive research approach. Our theory takes up definitions of income, revenue recognition, percentage of completion, completion method and true and fair view. We also take up different concepts, laws and regulations e.g. the different accounting principles, the ÅRL and BFL. On the basis of an analysis model, we have since been able to get a basis for our experiments and analysis. In our results we first have seen what an auditor considers whether revenue recognition for work in progress and then we received the interview people's own views on revenue recognition and how they apply accounting of ongoing work in their companies.

    Based on the results, we did an interpretation and analysis of how the different construction companies applied the various accounting methods and compared it with our theoretical section and the section on standards and rules. What we came up with was that construction companies made use of the laws and rules for revenue recognition for work in progress. They used both the current account and fixed price on their behalf. A difference between the companies was the method they used in the report and why. Two of the companies used the completion method and one of the companies the percentage of completion method. They used their method to achieve true and fair view, and this seemed that true and fair view was perceived differently by the companies. Depending on the method used by companies so affected the result at year-end

  • 50.
    Arnosson, Sandra
    University West, Department of Economics and IT, Division of Business Administration.
    Hållbarhet som strategisk utgångspunkt: En undersökning av utvalda svenska företags hemsidor och års-/hållbarhetsrapporter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The background to this study was in the desire to investigate whatchain stores want to convey beyond sustainability through two different communication channels, sustainability reports and websites. Information about sustainability is perceived to be communicated more and more frequently by companies today and what this could mean and include seemed interesting to investigate. This is to try to bring clarity and insight into the stakeholders who gets in contact with the information. 30 well-established establishments in Sweden became the study area and contributed interesting points of view in relation to the theoretical background. The purpose of the study was to investigate how companies worked with sustainability based on sustainability reports, as well as to review how they choose to communicate sustainability marketing on their websites. The companies were further divided into three categories that were compared and then developed the empirical background. Relevant theoretical research areas in this study included sustainability from a social, economic and ecological perspective, as well as legitimacy theory, stakeholder theory and strategic marketing. Furthermore, sustainability and CSR as strategic starting point were relevant orientations in the theoretical reference framework. The study is of a qualitative nature and had interpretation and reflection as a starting point. The empirical material has been examined using a critical of source perspective where the author was aware of the limitations and benefits that studies with angled material may hold. The study was based on information that the chains themselves choose to convey, which means that the reader cannot interpret it as fully truthful. However, the image that the chains convey was the primary focus of the study and the material found was designed for the remainder of the study and helped answering questions and research questions. The study was completed by comparing the empirical material with Global Reporting Initiative (GRI) and other theoretical backgrounds. GRI was used for the development of indicators from the empirical material using the theoretical background. This contributed to the creation of both conclusions that answers the purpose and proposals for further studies. These conclusions, among other things, showed that work on sustainability reports varied greatly between both business chains and industries. This at the same time as all published sustainability reports had a broad and comprehensive summary of both social, economic and social sustainability. In addition, sustainability communication on websites was used approximately equally in all industries and business chains, although the amount of information varied. Sustainability was generally not used as direct marketing to customers, but was available in the context, which showed that the information fulfills an objective in a different sense than in the form of direct marketing.

1234567 1 - 50 of 652
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf