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  • 1.
    Abdallah, Nagam
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Absir, Hlinna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Medarbetarnas perspektiv på organisationsförändring, ledarskap och organisationskultur: Effekten av Covid-19 på organisationsförändring inom vården2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to contribute to a deeper understanding of organizational changes in healthcare with a focus on Covid-19 and its impact on leadership and organizational culture from the perspective of employees. The study has a qualitative approach and semi-structured interviews are the method used to be able to have deeper conversations with our respondents. The choice of organizations was based on creating a deeper overall picture of healthcare organizations and not limiting the study to only one form of healthcare organization. The study concluded that Covid-19 brought major changes in healthcare that affected the leadership and the organizational culture. The study has concluded that healthcare has succeeded in managing the change and adapting, but at the same time they have failed to maintain or develop their organizational culture so that it promotes the employees. The study shows that healthcare organizations have failed to deal with resistance from employees, which is due to employees not sharing the organization's visions and goals of change. The study has presented a result that shows that leadership in healthcare has not changed much compared to before the pandemic. But it is clear that the leaders do not have the same relationship with their employees as before, which has affected the organizational culture.

  • 2.
    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.

  • 3.
    Abdallah, Soujoud
    University West, School of Business, Economics and IT, Division of Business Administration.
    IFRS 9 och dess övergångseffekt på transparens inom den svenska banksektorn2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    After the global recession, IASB began working on the new standard IFRS 9 for financial instruments which replaced IAS 39 in 2018. What triggered the work for the new standard was that analysis from the crisis showed that if credit losses where more forward-looking, the effects of the crisis would have been smaller. The purpose with IFRS 9 was therefore to solve the problems found with IAS 39 and among other things not be as reactive as the previous standard. Previous studies show that there was an expectation with the new standard that it would lead to greater transparency and therefore financial stability. With this as background, the purpose of this study has been to gain knowledge on the transitional effect of IFRS 9, with regards to transparency, on the Swedish banking sector after its implementation. It therefore studies whether IFRS 9 has succeeded in increasing the degree of transparency in financial reports within Swedish banks. It also studies whether the new standard has created new problems. To do this, the study relies on a qualitative method where a text-analysis of Swedish banks' financial reports before and after the implementation of IFRS 9 was done. The empirics where reviewed with relation to the qualitative characteristics' relevance, faithful representation, understanding and comparability as these are found, in previous research, to be related to transparency. It was then analysed whether these characteristics had increased or decreased after the implementation of IFRS 9. The study concludes that there has been both a decrease and increase of transparency of information in the financial reports depending on which qualitative characteristic the report is analysed in relation to. A new problem is also identified where opportunistic behaviour is more likely under the new standard because it increases the subjectivity within management which also decreases comparability.

  • 4.
    Abdel Ahad, George
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Dilli Abo, Jack
    University West, School of Business, Economics and IT, Division of Business Administration.
    Digitalisering utifrån ekonomers perspektiv: En fallstudie vid två offentliga organisationer2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization is a current topic at present and technology has grown and affected society. It has affected economists and their way of working. There are several studies regarding how digitalization affects the role of economists in the private sector, research on economists' own experiences and in the public sector is, however, few. The public sector has been criticized as technological development does not progress at the pace of the rest of society. This is because they have structures that make it difficult to introduce modernization work. The purpose of the study is to map and analyze experiences with digitization as well as opportunities and challenges around it from the perspective of economists. The study was conducted through a qualitative method where data collection was done on two public organizations through six semi-structured interviews. Digitization results in analog information shifting to being digitized. It improves internal efficiency by streamlining work processes by eliminating manual handling and reducing human error. Management control systems are about influencing the behavior of employees, but also managers' behavior in the organization. The empirical results of the study show that digitization has contributed to a transition from the analog to the digital. It also shows that digitalization has streamlined work processes within organizations. With regard to management control in the organizations, the study has identified that there is both results control and action control in the organizations. The conclusions that the study presents are that the advantages of digitization are that it has led to more efficient workflow processes and freed up time for more qualified tasks. The possibilities are that the streamlining leads to more focus being placed on dealing with qualified tasks that require the human eye and reduce human errors. A disadvantage is that economists do not possess IT skills, and need the help of the IT department, which is a challenge as challenges arise regarding communication. Due to this, economists experience that the systems are not always optimal to handle based on their tasks. Another disadvantage of digitalization is that it negatively affects social contact and creative ability as a result of more digital encounters instead of meeting physically.

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  • 5.
    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).

  • 6.
    Abdul, Renas
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Khorram, Shaga
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ledarskap och motivation: En kvalitativ studie om monetära belöningar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The need to motivate and reward employees to increase their motivation has been important for organizations and companies at all times. By having highly motivated employees, companies can compete in the labor market and achieve their goals. Previous research has shown various aspects of monetary reward and its impact on employees. Depending on how the monetary reward systems are designed, it can have different outcomes on the employees' motivation and performance. The leaders have a great role in finding out how to best motivate their employees.

    Our study aims to find out why monetary reward is used by leaders and how employee motivation is affected by it.

    We have, through a qualitative method in the form of interviews, examined the phenomenon of monetary reward and its use in the construction industry. In the theoretical frame of reference, various motivational theories and leadership styles are highlighted as support for interpreting the acquired empirical data.

    From our acquired empirical evidence it emerged that the leader's role is important in how employees are motivated, what impact monetary reward has on employees' motivation and why managers choose to use monetary reward. It also emerged that monetary reward system works well in the construction industry.

    We conclude that employee motivation is positively affected and the leader uses monetary reward as it results in good results for the company as they meet their goals. The cost of monetary reward is weighed up by the fact that the company receives satisfied customers.

  • 7.
    Abu Shanab, Ahmed
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Mohammadi, Daniel
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ledarskapsstilars påverkan på inre och yttre motivation: - En kvalitativ studie2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The main purpose of this study was to create an understanding of how varying leadership styles affect the so-called internal and external motivation on employees. The following research question was created: How does the prevailing leadership style of leaders affect the internal and external motivation of employees? Past research studies the relationship between leadership and motivation as one variable. The problem with seeing motivation as one variable is that motivation is affected by various factors and hence should be divided into internal and external motivation. Moreover, studies that study the relationship between internal and external motivation contradict each other’s conclusions. To answer the research question, a qualitative method has been used where semistructured telephone interviews have been conducted. The study consisted of ten respondents, of which eight are employees and two are leaders. Furthermore, four research ethics principles were applied to increase the study’s reliability. The studied leadership styles in the study were transformational leadership, transactional leadership, laissez-faire leadership, and charismatic leadership. According to previous research the following can be stated: Transformational leadership has a positive impact on internal and external motivation. Transactional leadership has apositive effect on external motivation and no effect on internal motivation. Laissez-faire leadership has a negative impact on internal and external motivation. Charismatic leadership has a positive effect on internal and external motivation. This study consisted of two transformational leadership styles, five transactional leadership styles, two laissez-faire leadership styles and one charismatic leadership style. Furthermore, the study concludes that transformational leadership positively affects internal and external motivation because employees are constantly given feedback and encouraged. Transactional leadership style only affects external motivation positively because leaders adapt relationships with employees as a financial exchange. Laissez-faire leadership has no effect on external motivation but can result in both a negative and positive impact on internal motivation. Charismatic leadership has a positive impact on internal and external motivation because the leadership style creates a good relationship between leader and employee.

  • 8.
    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.

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  • 9.
    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.

  • 10.
    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.

  • 11.
    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.

  • 12.
    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.

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  • 13.
    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.

  • 14.
    Agbefah, Doreen
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kankam, Patrick
    University West, School of Business, Economics and IT, Division of Business Administration.
    The Impact of Accounting records on the performance of Small and Medium Scale Enterprises2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting record keeping by Small and Medium Scale Enterprise (SMEs) is essential to many developing countries. Since it enables a country in its strategic formulation and implementation of national development policies and plans. Previous research indicates that despite the importance of record keeping, most SMEs in developing countries such as Ghana do not keep accounting records. The purpose of this study is to generate knowledge about the impact of accounting record keeping on the performance of SMEs. To fulfil this purpose, a quantitative analysis was done based on the impact accounting record has on the performance of SMEs in Ghana. Quantitative method was used to collect data using structured questionnaire. The study used descriptive statistics, and Pearson correlation to determine the relationship between the accounting record keeping and performance. Findings from the study indicates that there is a significance positive strong relationship between accounting record keeping and performance of SMEs. This study shows that most SME owners perceived accounting record keeping and performance has a positive relationship. The study further confirms that keeping accounting records has a strong impact on the performance of the business just like previous research shown. 

  • 15.
    Agicic, Emina
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Valdivia Newman, Estefania
    University West, School of Business, Economics and IT, Division of Business Administration.
    Att hantera kompetens: En undersökning om hur kompetens hanteras och utvecklas inom den offentliga sektorn2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The importance of having the right competence and ensuring competence in the future can give organizations great competitive advantages, but also improve efficiency and performance. Through recruitment or competence development, organizations can secure access to key competencies that can ensure the success of organizations. This creates lasting relationships between employees and employers, while human resources have a positive effect on the organization. But how can management know what competences already exist? Or how competence can be used in the organization? The purpose of this study was therefore to contribute with new knowledge of how the competence identification-, assessment- and use processes look in organizations. The study also aimed to investigate how organizations support learning and the methods that are used. To fulfill the purpose, a qualitative method was chosen in which a total of five semi-structured interviews were conducted with four employees and one leader within a department in a public organization. The study showed that the organization encourages learning by offering development activities as much as possible. The courses were offered at an individual level but could be spread to others through group- and collaboration activities. The informants considered that group activities meant that knowledge and competences were exchanged between colleagues and that it possibly contributed to more learning than what could be done individually. The key tools of the competence management process were summarized as staff appraisals where employees are allowed to state how things are going in their daily work, what knowledge they consider themselves to possess and lack. Competence was used in many ways in the organization, but an interesting aspect was that employees with long experience in their field can also educate other workers. Thus, most of the internal training was offered, but in some cases external, which was due to cost savings. The conclusion was that the method for competence management was perceived as a good method that requires close work from the managers and good communication. However, it is considered to be relatively short-term and difficult to predict competence needs in the future. It also requires employees to be comfortable talking about their deficiencies, being engaged and initiating career development

  • 16.
    Ahmadi, Ahmad
    University West, School of Business, Economics and IT, Division of Business Administration.
    Career Development as Entrepreneur or Employee.: A Study of Some Immigrants' Individual Career Development in the two Municipalities: Lidköping and Mariestad - Sweden"2012In: Uddevalla Symposium 2012 : Entrepreneurship and Innovation Networks. Revised papers presented at the 15th Uddevalla Symposium 14-16 June, 2012, Faro, Portugal. / [ed] Bernhard, Irene, Trollhättan: University West , 2012, p. 11-27Conference paper (Refereed)
  • 17.
    Ahmadi, Ahmad
    University West, School of Business, Economics and IT, Division of Business Administration.
    From work-integrated learning (WIL) to WIL-element2017In: INTED2017 Proceedings, IATED-INT ASSOC TECHNOLOGY EDUCATION & DEVELOPMENT, LAURI VOLPI 6, VALENICA, BURJASSOT 46100, SPAIN , 2017, p. 7679-7685Conference paper (Refereed)
    Abstract [en]

    Well-being in the society and improvement of people's life standards are linked to sustainable development in society. Stimulation of the individual's learning, competencies and career development contributes to community development and hence promotion of the sustainable development of our society in the future. Therefore it is of great importance to discuss different learning concepts and developing theories of learning and work integrated learning (WIL).University West vision is a work integrated learning, as approach and method. Discussion and debate about what WIL is and how it should be applied in education and courses is going on constantly on the university and has largely been made since the university was founded. On the syllabuses of different courses on basic and advanced level, stats that the work integrated learning elements should be mentioned. On the guidelines presents examples of what WIL-element can be, leaves to those who plans the courses to identify what such a moment can be. My view is that; as definition and identification of such moments are, left to every employee, there is an uncertainty in what WIL-element actually is. Different disciplines can define the concept differently and thereby the uncertainty is high about what really WIL-elements can be. That is why, I believe it is of great importance to discuss what WIL is?.Purpose of the study is to identify what the colleges at university west, consider to be WIL-elements and how it is applied in practice in courses. The study's purpose is also to contribute to the theoretical development of WIL and theories of learning.Part one is introduction. Part two deals with description of WIL, theoretical foundations for the study. Work-integrated learning has been defined differently and in different ways. But what is common is the combination of theory and practice or academia and work/workplace.In part three discusses approach and survey's design and empirical presentation. In part four presents some facts from reality, ie, empirical facts. Part five is about discussion and conclusions. When discussing WIL, often is focus and emphases is primarily on the workplace and experiential learning. While on University West, is focus on theoretical learning in the first place, not on the workplace. The focus is on the learning that happens at the university and how it should be linked to practice and workplace. This means that the starting point is from the opposite side. Another aspect is that, the perception of WIL, is vague and not precise.

  • 18.
    Ahmadi, Ahmad
    University West, School of Business, Economics and IT, Division of Business Administration.
    Institutions, processes, and business development: A case study of Iranian entrepreneurs in Sweden2012In: The Iranian community in Sweden: Multidisciplinary perspectives / [ed] Hassan Hosseini-Kaladjahi, Tumba: The Multicultural Centre , 2012, 1, p. 45-64Chapter in book (Refereed)
  • 19.
    Ahmadi, Ahmad
    University West, School of Business, Economics and IT, Division of Business Administration.
    Integration of immigrants into Swedish society: Two differentstrategies which have been influenced by politics and culture2014In: The 7th Nordic Working Life Conference Threats and Possibilities Facing Nordic Working Life University of Gothenburg, Sweden, June 11-13 2014: Book of Abstracts and Programme / [ed] Tommy Isidorsson, Göteborg: Göteborgs universitet, 2014, p. 229-230Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is description and understanding of the individual career development (as entrepreneur or employee) as a dynamical process. I have studied the interaction and cooperation between different formal (politics) and informal (culture) institutions and their impacts on the individual's carrier development process (as entrepreneur as well as employee) during three different stages, i.e. socialization processes, opportunity identification processes, and finally career formation and development processes. Research methodology is qualitative i.e. case study, and consists of several cases. Study is based on twenty interviews at the two municipalities (10 from each one – four unemployed, three employed and three businessmen/entrepreneurs) and observation of municipalities at the west Sweden so called "Västra götalands Regionen". Individual's career development from two municipalities are compared with each other. Different categories (employed, unemployed and businessmen)are compared and differences in influences of institutions on different categories in two municipalities are identified and described. Study shows that both formal and informal institutions affect individual's career development process during three stages, i.e. socialization processes, career identification/creation processes, and finally career formation's development process. In other words, survey shows that, Politics and culture affects individual's career development and thereby regional development. Theoretical contributions are: results of this study can contribute to different understanding of entrepreneurship, employment and unemployment. It widens theoretical views of the subject, by understanding the role institutions can play at the individual's career development processes. 230 Practical contributions are: results can be used in individual career development by job centers and for planning and avoiding or facing future unemployment. It can also be used in companies and other workplaces planning and construction or formation of employee´s career development.

  • 20.
    Ahmadi, Ahmad
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Lind, B.
    Firms success factors or corporate competitiveness2018Conference paper (Other academic)
  • 21.
    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

     

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  • 22.
    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.

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  • 23.
    Al-Bayati, Asmaa
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Duran, Esin
    University West, School of Business, Economics and IT, Division of Business Administration.
    The courage to continue to perform during the global pandemic: A study about the outcomes of Covid-19 on employee productivity2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Covid-19 outbreak has resulted in important changes for employees', hence this research investigated how the changed working conditions, as working remotely during the Covid-19 crisis has affected the productivity of employees. The study aimed to generate new knowledge on how this new working style impacts employee’s productivity and whether to implement this in the future. This study contributes to filling the research gap on how Covid-19 has affected employee productivity in an internationally operating organization.

    The theory section aimed to integrate different parts of relevant and important literature about the chosen topic. Information about working remotely, employee productivity, and factors affecting productivity were provided in this section. The theory section aims to explain employee productivity and how this has been affected by working remotely. To answer the research question: How has remote work during Covid-19 affected employee productivity in an international organization? a quantitative research approach was adopted to collect the primary data. Given the nature of the Covid-19 pandemic, many organizations have implemented remote work policies. The linear regression model was conducted to measure the study hypothesis which is based on independent variables, work environment, employee commitment, and organizational support on the dependent variable employee productivity. The result of the regression model revealed that there is no statistically significant relationship between chosen independent and dependent variables. Consequently, it is not possible to assume that employees have been negatively affected during Covid-19. 

  • 24.
    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.

  • 25.
    Albulena, Sadiki
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Grujoska, Stefanie
    University West, Department of Economics and IT, Division of Business Administration.
    Vinnande marknadsföring: För rekryterings och bemanningsföretaget Jobbakuten2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Syftet med vår studie var att hjälpa Jobbakuten med deras marknadsföringsstrategi då de inte visste hur det skulle marknadsföra sig på bästa sätt. Jobbakuten är ett rekryterings och bemanningsföretag som funnits i branschen i 15 år och är därmed det äldsta företaget. För att hjälpa dem att utforma en marknadsföringsstrategi har vi tagit hjälp utav teorierna relationsmarknadsföring, då deras kunder tyckte detta är det bästa sättet. Sedan har vi även gjort en SWOT-analys för att på så vis ha en bättre insikt över vad det är som är företagets styrkor, svagheter, möjligheter och hot. Förutom detta så har vi även använt oss utav marknadsföringsmodellerna AIDAS-F, DRIP och gått igenom olika marknadsföringskanaler, för att på så vis hitta det som passar Jobbakuten bäst.

    För att kunna göra en marknadsföringsstrategi så har vi även valt att göra en enkätundersökning, som vi riktade till allmänheten för att på så vis få med mer synpunkter. Vi har även telefonintervjuat tio av företagets kunder där vi ställde frågor om företaget, vad de tyckte om företaget och hur dem anser de bör marknadsföra sig. Dessa undersökningar bidrog till att vi anser att Jobbakuten bör trycka på relationsmarknadsföring för att på så vis trygga sin plats hos sina kunder, då det uppskattades mycket utav kunderna

  • 26.
    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.

  • 27.
    Aldhagen, Emma
    University West, School of Business, Economics and IT, Division of Business Administration.
    En studie i lojalitet inom högintensivyrken: En kvalitativ studie inom den svenska fastighetsmäklarbranschen2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Staff turnover has a natural variation depending on industry and organisation. Although high turnover rates are common in high intensity industries, such high rates can also indicate a problem within the organisation and its leadership. The purpose of this study is to examine management’s perspective on empolyee loyalty in order to achieve the desired level of employee retention. The study aims to examine the tools management use to proactively establish loyalty amongst the employees in order to control the company’s staff turnover. The Swedish real estate agent industry was chosen as a high intensity industry, and four in-depth interviews were conducted as a qualitative method for this study in order to collect the empirical data. All four respondents have leadership positions in the real estate business; three are franchisees and one is a human resource manager. The results show three companies in three different stages in growth; the small company with no employee policy, the mid size company with resources but lack of tools for the structured HR work needed to increase in growth, and the big company that has succeeded in a stabile, long term growth, much as a result of a solid personnel policy and the recruitment of a competent and experienced HR manager. The empirical data also shows a lack of interest, knowledge and experience for HR work amongst business leaders within Swedish real estate agencies, which makes recruiting a competent HR specialist a necessity in order to meet the needs of the employees and for the HR work to function. The study concludes that staff retention and loyalty evolves alongside the company’s HR work and simultaneous growth, which concludes that a well developed HR management is required in order to maintain growth, hence a proactive approach on buildning employee loyalty, particularly with an HR representative, is to be recommended.

  • 28.
    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.

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  • 29.
    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.

  • 30.
    Alfredsson, Marcus
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Andersson, Jesper
    University West, School of Business, Economics and IT, Division of Business Administration.
    Flerdimensionell styrning inom offentlig sektor: Effekter på chefers motivation2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    One method to ease the implementation of strategy and improve performance which has come to grow strong in the public sector is contemporary performance measurement systems (CPM). CPM is a system which comprises the use of financial as well as nonfinancial performance measures. To have a motivating effect according to earlier studies CPM have to be in line with the basic targets of the organization, and the managers should have the possibility to affect the performance measures. performance measures also have to be challenging but still accessible. Earlier studies also indicate that performance measures which is linked to meaningful rewards, and a strong cause and effect relation between the financial and non-financial performance measures has a motivating effect. This study aims to examine how CPM affects managers motivation in the public sector. To do so a number of interviews has been held with managers in the public sector. The results of the study indicate that CPM has the possibility to increase managers motivation, and this could be connected to several factors. One factor which has the possibility to increase motivation is if the performance measures is connected to meaningful rewards. The results also indicate that CPM isn’t necessary to make the managers feel motivated cause they already have a sort of basic motivation, but CPM could contribute to increase motivation further. The reason for this motivation is that they get a confirmation of how good their performances are, and they get clear signals of what is expected of them. PM within a CPM could also motivate the managers to act in a way that is not always optimal for the organization. The competition in the municipal organizations can encourage manipulation of performance measures to get better results than competing organizations. Within the public sector there is also a risk that CPM motivates the managers to focus on performances which is measured, while performances which is not measured gets out of priority. 

  • 31.
    Algotsson, Simon
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Öhlander, Johan
    University West, School of Business, Economics and IT, Division of Business Administration.
    Uncertainties in the Innovation Process: The Impact of External Uncertainties2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis is about How External Uncertainties Affect the Innovation Process. Written during the spring term of 2020 by Simon Algotsson and Johan Öhlander. The thesis main goal is to generate knowledge about the properties and sources of external uncertainties and create an understanding of how they can come to affect an innovation process. This research encourages organizations that are planning to participate, or currently resides in an innovation process to give it a read. Anyone who seeks a deeper understanding of the impact of external uncertainties may use our findings as a source of inspiration. The research question we have answered is: How do external uncertainties affect the innovation process? As the title and research question shows, innovation and uncertainties are the two most common denominators in this work. Presented in the theoretical framework is previous research done concerning the innovation process, and what it consists of. As well as how other researchers describe different types of uncertainties. We have also constructed our own model of how external uncertainties can give rise to internal uncertainties. For this type of research, a qualitative method has been selected, since it enabled us to go in-depth in one specific innovation process. We have conducted two interviews with the CEO and CFO of a company referred to as Gamma. They have both shared their own perspectives of the innovation process their company has gone through. The data collected from the interview has been transcribed separately and is later presented in the empirical evidence. The final sections of this thesis include the analysis and the conclusion. In these chapters we draw parallels between the research presented in the theoretical framework and Gamma's innovation process. The process we have investigated for this thesis encountered several uncertainties, both internal and external. In the analysis we present the authors own model of how external uncertainties came to affect Gamma's innovation process. The conclusion discusses the significant findings of the research such as how Gamma's innovation turned into a 'black hole' for the profits generated by the company.

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  • 32.
    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.

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  • 33.
    Ali, Fatima
    University West, School of Business, Economics and IT, Division of Business Administration.
    Personalekonomisk redovisning och dess nyckeltal: Poängen med personalekonomisk redovisning som lyfter fram personalnyckeltal2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent decades, the value of staff in terms of resources has gained increasing attention in staff-intensive companies. During the 1990s, a bill from the Work Environment Commission came about that all organizations should draw up a staff accounting report. But the bill was rejected because most organizations have already volunteered to introduce such accounts. This study shows if organizations use staff accounting and, if so, to what extent. The purpose of the study is to gain an understanding of how the personnel-economic key figures in an enterprise's accounting affect the business and how the choice of certain staff key figures are determined. Staff key figures that are part of the staff report are highlighted through staff issues. By managing staff issues and maintaining communication between employees effectively, it has resulted in a good workplace environment for both employees' well-being and for the company's profitability.

    The qualitative research effort of the study consists of previous research highlighting the importance of human resources and its accounting and its key figures. This is stretched by two interview surveys of the staff in two industry sectors. Based on the theoretical frame of reference and the collected empirical, four factors have been discussed in the analysis section, explaining why they use human resource accounting and key performance indicators. These four factors are organization, interest, skills and developed systems.

  • 34.
    Ali, Sabina
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kaká, Solin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Belöningssystem: dess påverkan på medarbetarnas motivation2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Reward systems is a motivational tool applied by organizations to get employees to work in the same direction as the organization goals. It has become a challenge for organizations to create a reward system that motivates employees, because what motivates is highly personal and varies. The purpose of the study is to investigate how reward systems can contribute to motivation among employees, as well as how the most optimal mix of financial and nonfinancial reward looks. The study is based on what the employees within the chosen company have in view of the applied reward system in that company. By examining the reward system, it will provide in-depth knowledge about how the reward system works and how the employees perceive the reward system. The study is based on qualitative methods for obtaining a holistic view of reward systems within the chosen company, but to get a realistic view of reality, the approach has been inductive in empirical data. The empirical part is built and designed by a summary of the interviews carried out. In the study, we analyzed previous research together with empirical data. Our result indicates that both financial and nonfinancial rewards are an important source of motivation for employees. A mix of both rewards is required for the reward system to have the most optimal motivation influence on employees. However, our result suggest that non-financial rewards is more important and effective than financial rewards, especially among the older employees in terms of education and development opportunities. The motivational preferences varied between the different interviewees, but everyone agreed that there should be a combination of these rewards in order to achieve the highest level of motivation.

  • 35.
    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.

  • 36.
    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.

  • 37.
    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.

  • 38.
    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

  • 39.
    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.

  • 40.
    Almqvist Chinos, Alexandra
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Bock, Terezia
    University West, School of Business, Economics and IT, Division of Business Administration.
    Tillitsbaserat ledarskap: En kvalitativ studie inom PolismyndigheteN2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The trust reform was an initiative by the government to encourage the public sector to move from NPM to TSL. TSL means a transition from less detailed control and control in the business to increased room for manoeuvre and trust in employees' skills and abilities.

    Purpose: Our aim with this study is to increase the understanding of how trust-based leadership, interpreted and applied in the public sector, from a managerial perspective.

    Method: In order to fulfil the purpose of the thesis and answer the questions, a qualitative research method was chosen with semi-structured interviews.

  • 41.
    Almqvist, Fanny
    University West, School of Business, Economics and IT, Division of Business Administration.
    En longitudinell studie av goodwill sedan införandet av IFRS 3 och IAS36: Har nedskrivningar utförts och på vilka grunder vilar dess beslut2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Goodwill is a complex and discussed accounting area. This because of the difficulty in defining what goodwill is, no clear common method for managing the asset has been found and that they are now based on interpretations, assessments and estimates. Previous research that writes about goodwill and the standards IFRS 3 and IAS 36 addresses the difficulties with the information of requirements, the definition of goodwill, difficulties with the standards and also the impairments during the first years since the introduction of the standards. However, there is no longitudinal study between the years 2005-2018, which looks at companies that apply the accounting standards to see if impairments have been made since the introduction. The purpose of this longitudinal study is to investigate and map whether companies that apply IFRS 3 and IAS 36 handle goodwill and any impairment testing, but also what reasons may be behind an impairment. The research questions are:

     Have impairments been made since the introduction of IFRS 3 and IAS 36?

     What is the reasons why impairments are or are not made?

    The theory discusses how impairment testing of goodwill is made, the difficulties with impairments and criticisms of the accounting standards. The keywords used are: goodwill, IAS 36, IFRS 3, impairment, negative, reasons and why. To obtain empirical data, a longitudinal study has been conducted by fourteen company's annual reports for seven years. The time period is between 2005-2018 and the companies have been selected based on a list from an article in Avanza. The empirical evidence shows that impairments have been made and with how much. It also addresses how impairment assessments are made and what the reason for an impairment or not. The analysis discusses the answers from the empirical data based on the presented theory, where previous research sees that few impairments are made and that the information about goodwill is scarce in the annual reports. The conclusion for the study is that impairments have been made and this, for example, due to changed market conditions and divestments. Difficulties are also raised with the impairment tests.

  • 42.
    Almér, Gustav
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Wallander, Julia
    University West, School of Business, Economics and IT, Division of Business Administration.
    Digitaliseringen av redovisningsbranschen: Påverkan och drivkrafter2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization means a big change for organizations. One industry that is greatly affected by digitalization is the accounting industry. Some studies imply that the accounting profession is about to be fully automated, but others claim that it is a changing professional role. Digitalization poses new challenges for the firms in the accounting industry, but despite this, the transformation does not seem to be slowing down. Much is unclear about how digitalization affects the accounting industry in practice and there is a lack of studies in the field. The purpose of this study is thus to increase the understanding of how the accounting industry is affected by digitalization and what drives this digital transformation in the accounting industry. Previous research shows that digitalization leads to automation of tasks, a changed professional role and implementation of digital solutions in the accounting industry. The literature also shows that institutional theory can explain what drives change in the accounting industry. According to institutional theory, organizations are affected by norms and traditions in their environment, which leads to organizations in the same industry becoming increasingly homogeneous. This can be explained by three so called isomorphisms: coercive, mimetic and normative. In order to create a deeper understanding of the field of interest, a qualitative method with semi-structured interviews was utilized. The interviews were conducted with five respondents from different accounting firms in Sweden. The study shows that the digital development has not come as far as the literature suggests. Digitalization affects the accounting industry in such a way that when certain tasks are automated, the accounting consultant's professional role shifts to more advisory and analysis of results. The entire industry is changing, and the focus is shifting from simple bookkeeping to expert knowledge in accounting. What drives this change turned out to be several different driving forces, such as authorities making demands, a desire for efficiency and that other firms succeed with digitalization. The study showed that digitalization can be considered a source of legitimacy and the accounting firms that do not switch to a digital way of working, will not survive in the long run. The driving forces can be related to coercive, mimetic and normative isomorphisms, of which normative was considered to be the most important. Through the study, we have thus contributed to an increased understanding of what the digitalization of the accounting industry looks like in practice and what is considered to be the main driving forces for digitalization. 

  • 43.
    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.

  • 44.
    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.

  • 45.
    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.

  • 46.
    Alvehus, Johan
    et al.
    Lund University, Lund (SWE).
    Andersson, Thomas
    University of Skövde, Skövde (SWE).
    Gadolin, Christian
    University West, School of Business, Economics and IT, Division of Business Administration.
    Reconceptualizing the management–profession conflict: Occupational heuristics and multi-professional interrelations in health care2023Conference paper (Other academic)
  • 47.
    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.

  • 48.
    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

  • 49.
    Andersson, Anna
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Malm, Sanna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kassaflödesanalysens användbarhet vid konkursprediktion2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A total of 7 776 companies went bankrupt in Sweden in 2019, which was an increase compared to previous years. The increase in number of bankruptcies and the number of stakeholders affected by this indicated that there was a substantial need to contain and counteract bankruptcies. The topicality of the subject has led to several studies to find the best model for predicting and preventing bankruptcies. These studies have resulted in many designed models. What these models have in common is that they are complex, statistically complicated and require a certain knowledge amongst the users. A knowledge that not every accountant or common person may have. The purpose of this study was therefore to generate knowledge about which factors in the cash flow analysis could be used to indicate a future bankruptcy in a company, without implementing complicated statistical models. The purpose was also to investigate if the factors size, age and change in management could indicate a bankruptcy when the components of the cash flow analysis did not show any signs of a future bankruptcy. A description of previous research on bankruptcy prediction, the significance of the components in the cash flow analysis and other factors that may indicate a future bankruptcy is presented in the theory chapter. A designed analysis model that was based on previous research concludes the theory chapter. The study is based on a qualitative text analysis. 66 manufacturing companies financial statement has been reviewed in the study. The collection of data was based on the companies most recently registered financial statement. From this data has a cash flow analysis been designed through an indirect method. The study showed that there were three components in the cash flow analysis that appeared to be more common among manufacturing companies. These three components represented 68 percent of all the bankrupt companies. The cash flow analysis has been analyzed based on the study´s analysis model. The conclusion of this study was that the components of the cash flow analysis was not enough to predict a future bankruptcy, more variables were necessary to be able to predict. The components of the cash flow analysis, on the other hand, could give early warning signals regarding the companies financial situation.

  • 50.
    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.

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