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  • 151.
    Arvidsson, Ola
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Karlsson, Frida
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Är Kinas växelkurs rätt prissatt?: Håller Kinas växelkurs enligt PPP mot USA, Storbritannien och Tyskland2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to investigate if the relative Purchasing Power Parity holds for the Chines exchange rate since the reform on their currency in year 1994. Comparisons were made with Chinas three largest trade partners USA, UK and Germany between the years 1994 to 2013. Stationary and cointegration has been controlled on all variables in order to proceed to regression tests for the monthly data. We used data for the countries consumer price index, nominal exchange rate and real exchange-rate. The result of the study showed that the relative Purchasing Power Parity does not hold. We also used diagrams of the real exchange rate for a simplified test. These also showed that neither absolute nor relative Purchasing Power Parity holds.

  • 152.
    Arvidsson, Rebecca
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gustavsson, Christina
    University West, Department of Economics and IT, Division of Business Administration.
    Från medarbetare till ledare: En mellanchefs förutsättningar2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    En mellanchef arbetsleder det praktiska arbetet närmast produktionen, och rätt person kan utveckla en verksamhet på ett bra sätt. Många företag i olika branscher väljer internrekrytering av mellanchefer och låter redan kunnig arbetande personal i företaget avancera till arbetsledande positioner. Dessa blir ofta operativa chefer, arbetar närmast de anställda och påverkar produktionsutfallet i högsta grad. Att få en förändrad position inom företaget ger förändrade relationer och arbetsuppgifter. Genom studier av internrekryterade mellanchefer, som tagit klivet från medarbetare till mellanchef, undersöktes upplevelsen av att byta position.

    Syftet med studien var att skapa en ökad förståelse för internrekryterade mellanchefers roll inom företag. Genom att ta del av deras personliga erfarenheter ville vi också få svar på vår forskningsfråga: Hur beskriver mellanchefer övergången från medarbetare till ledare, och hur ser de på sin yrkesroll?Undersökningen har bedrivits utifrån kvalitativa djupintervjuer med sju mellanchefer från olika branscher. Det empiriska materialet har studerats utifrån en analysmodell som belyser mellanchefernas kompetens och förmåga till kommunikation, lojalitet och acceptans, samt även personlighet och förmåga till förståelse. Att fånga berättelser från övre chefer och medarbetare kan i fortsatta studier med fördel kombineras denna forskning.Slutsatsen för vår forskning är att de internt rekryterade mellancheferna är genomgående nöjda med sin roll, och beskriver hur de med åren hittat sätt att hantera svårigheter. Mentorskap, samt utbildning i konflikthantering i tidigt skede skulle gynna förutsättningar för dessa mellanchefers yrkesroll. Detta gynnar produktiviteten och de mänskliga resurserna, samt skapar goda förutsättningar till det kommande ledarskapet.

  • 153.
    Asal, Mahar
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Jalilvand, Abol
    Loyola University, Chicago.
    Do Size and Value Premia Vary across Industry and during the Bull and Bear Market Conditions?: Evidence from the Euro Area2014In: Proceedings of Eurasia Business Research Conference / [ed] Mr. Md. Mahbubul Hoque Bhuiyan, 2014, Vol. no 319Conference paper (Other academic)
    Abstract [en]

    The elimination of exchange rate risk and overall integration of the European equity markets have created new opportunities to utilize industry-specific diversification strategies for portfolio and risk management decisions. Using daily return data for five major industries in the Euro area over the period, 2001-2012, our findings show that an industry-specific three-factor Fama and French type model provides a robust explanation of security returns. While, our results further emphasize the widespread influence of the “value” and “size” premiums in the Euro area, we show that the pattern, sign, size, and significance of these factors vary widely across different industries and during the “bull” (2003-2007) and “bear” (2007-2009) market conditions. The size premium predominantly plays a positive, stable and significant role in explaining security returns under different market conditions. On the other hand, the results for the value premium is not convincing. Its estimated coefficients are both positive and significant (30% of all cases), and negative and significant (66% of all cases). Nor does our results provide convincing evidence for the conventional risk-based argument in support of the existence of size and value premiums in the Euro area. Value stocks are generally associated with higher betas than those of growth stocks only during the bear market condition. The betas for small caps are consistently lower than those for the large caps. Finally, the momentum effect does not appear to play a strong rule in explaining security returns in the Euro area.

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    fulltext
  • 154.
    Asal, Maher
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Estimating the Cost of Equity Capital of the Banking Sector in the Eurozone2015In: Journal of Applied Finance and Banking, ISSN 1792-6580, E-ISSN 1792-6599, Vol. 5, no 6, p. 69-96Article in journal (Refereed)
    Abstract [en]

    The objectives of this paper are, first, to estimate the long-run cost of equity capital for the banking sector using data from the Eurozone, US, UK, Sweden and Switzerland for the period 1999-2014. Our inference differs from that of previous studies because we employ a dynamic panel GMM model with a fixed effect and a multi-factor asset pricing framework to explain the variation of the cost of equity capital across banks in terms of risk-factors including, bank size, leverage, business cycle and regulations. Second, this model analyzes whether the cost of equity of banks in Eurozone differs from banks’ cost of equity in the U.S. Our findings show that the multi-factor asset pricing framework does provide a robust explanation of the cost of equity for banking sector. Our findings are consistent with those of IIF (2011) in that a higher leverage ratio, an increase in capital requirement and regulation resulting in an increase of the cost of equity in the banking sector. However, the pattern, sign, size, and significance of these factors vary widely between the Eurozone and the US

  • 155.
    Asal, Maher
    University West, School of Business, Economics and IT.
    Has the Euro Boosted Equity Markets in the Euro Area?2012In: Journal of Business Administration Research, ISSN 1927-9515, Vol. 1, no 2, p. 51-70Article in journal (Refereed)
    Abstract [en]

    This paper analyses the impact of the Euro on the development of equity markets in the Euro area and compares the results with those of the United States, UK, and Japan. Specifically, using data on 11 EMU countries from 1990-2010, we examine the impact of the Euro on different measures of stock market size, market liquidity, and concentration. It then uses a variety of ARFIMA and GARCH models to test whether the volatility returns have decreased following the introduction of the Euro. We found that the Euro enhances the depth and the liquidity in Euro area equity markets and that concentration and the unconditional volatility of returns have significantly increased in most Euro area equity markets. Furthermore, although our results identify the United States, Italy, Greece, and Euronext as the fastest growing markets on aggregate, it identifies Ireland and Germany as the lowest growing markets when information on market size, liquidity measures, volatility, and concentration measures.

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    Has the Euro Boosted.pdf
  • 156.
    Asal, Maher
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Is there a bubble in the Swedish housing market?2019In: Journal of European Real Estate Research, ISSN 1753-9269, E-ISSN 1753-9277, Vol. 12, no 1, p. 32-61Article in journal (Refereed)
    Abstract [en]

    Purpose This paper aims to investigate the presence of a housing bubble using Swedish data from 1986Q1-2016Q4 by using various methods. Design/methodology/approachFirst, the authors use affordability indicators and asset-pricing approaches, including the price-to-income ratio, price-to-rent ratio and user cost, supplemented by a qualitative discussion of other factors affecting house prices. Second, the authors use cointegration techniques to compute the fundamental (or long-run) price, which is then compared with the actual price to test the degree of Sweden'€™s housing price bubble during the studied period. Third, they apply the univariate right-tailed unit root test procedure to capture bursting bubbles and to date-stamp bubbles. Findings The authors find evidence for rational housing bubbles with explosive behavioral components beginning in 2004. These bubbles do not continuously diverge but instead periodically revert to their fundamental value. However, the deviation is persistent, and without any policy correction, it takes decades for real house prices to return to equilibrium.Originality/value The policy implication is that monetary policy designed to contain mortgage demand and thereby prevent burst episodes in the housing market must address external imbalances, as revealed in real exchange rate undervaluation. It is unlikely that current policies will stop the rise of house prices, as the growth of mortgage credit, improvement in Sweden’s international competitiveness and the path of interest rates are much more important factors.

  • 157.
    Asal, Maher
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Long-run drivers and short-term dynamics of Swedish real house prices2018In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 11, no 1, p. 45-72Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper aims to assess the long-run drivers and short-term dynamics of real house prices in Sweden for 1986Q1 to 2016Q4. More specifically, the author examines the extent to which real house prices are determined by affordability, demographics and asset price factors.

    Design/methodology/approach

    The author conducts a cointegration analysis and applies a vector autoregression model to examine the long- and short-run responsiveness of Swedish real house prices to a number of key categories of fundamental variables.

    Findings

    The empirical results indicate that house prices will increase in the long run by 1.04 per cent in response to a 1 per cent increase in household real disposable income, whereas real after-tax mortgage interest and real effective exchange rates show average long-term effects of approximately – 8 and – 0.7 per cent, respectively. In addition, the results show that the growth of real house prices is affected by growth in mortgage credit, real after-tax mortgage interest rates and disposable incomes in the short run, whereas the real effective exchange rate is the most significant determinant of Swedish real house appreciation.

    Originality/value

    The impact of the two lending restrictions been implemented after the financial crisis – the mortgage cap in October 2010 and the amortization requirement in June 2016 – are ineffective to stabilize the housing market. This suggests that macroprudential measures designed to ease pressure on housing prices and reduce risks to financial stability need to focus on these fundamentals and address the issues of tax deductibility on mortgage rates and the gradual implementation of debt-to-income limits to contain mortgage demand and improve households' resilience to shocks.

  • 158.
    Asal, Maher
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Long-Run Drivers and Short-Term Dynamics of the Swedish Real House Prices2016In: Abstract of Economic, Finance and Management Outlook: 7th International Conference on Economics,Finance and Management Outlooks, 15-16 October, 2016, Hotel Grand Flora Dubai, UAE, 2016, Vol. 7, article id 307/16/7 th ICEFMOConference paper (Other academic)
    Abstract [en]

    This paper uses cointegration and vector autoregressive (VAR) model to investigate the long-run drivers and short-term dynamics of the real house prices in Sweden forthe period 1986Q to 1995Q4. Specifically, we examine the extent to which real houseprices are determined by affordability, demographic, and asset price factors. The empirical results indicate house prices to increase in the long-run by 0.8% in response to a 1% increase in household's real disposable income, while after tax mortgage interest rate and real effective exchange rate show average long-term effects of approximately - 1% and - 5.3%, respectively. Suggesting that fiscal policy aimed todampen real house appreciation needs to adress the issue of tax deductibility onmortgage rate. In addition, our results indicate that the growth of real house prices is affected by the growth of mortgage credit, after tax mortgage interest rate and disposable income in the short run, and among which the real effective exchange rateis the most significant determinant behind Swedish real house appreciation.

  • 159.
    Asal, Maher
    University West, School of Business, Economics and IT, Division of Law, Politics and Economics.
    Non-linear Growth Impacts of Financial Development in Euro Area2012In: International Journal of Economics and Finance, ISSN 1916-9728, E-ISSN 1916-971X, Vol. 4, no 12, p. 23-38Article in journal (Refereed)
    Abstract [en]

    Using GMM model and data from 11 Euro Area countries and 5 non-Euro countries over the period 1989 to 2011, we explore the nonlinear effects of financial development on the performance of Euro Area economy that is: its growth, capital accumulation, investment and productivity. Four measures of financial developments are examined, namely, liquidity, size, volatility and bank’s loans to private enterprises. Special consideration is devoted to modeling threshold effects of public debt that has increased substantially in recent years in several Euro countries. We found that the effect of stock market size is always positive whether we consider the level of real per capita income or its growth. However, the effect of banking sector, volatility, liquidity and public debt are generally negative. In addition, we find support for the channels of investment, saving, total factor productivity, and capital intensity. For all the four channels, the results indicate a significant negative link between banking development and volatility of stock returns. The impact of debt on growth seems to be negative with the turning point of public debt likely to be between 45-65%.

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    Non-linear Growth Impacts.pdf
  • 160.
    Asal, Maher
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Testing for the presence of skill in Swedish mutual fund performance: Evidence from a bootstrap analysis2016In: Journal of Economics and Business, ISSN 0148-6195, E-ISSN 1879-1735, Vol. 88, p. 22-35Article in journal (Refereed)
    Abstract [en]

    We use a pooled panel bootstrap procedure and different benchmark models of performance to investigate presence of skill in mutual fund performance across different investment styles based on Swedish data from February 2007 to March 2015. To check robustness, we apply serial correlation, unit root, and variance ratio tests to examine the predictability and market efficiency of gross and net excess returns. The results suggest that Swedish funds underperform their benchmarks, net of costs. In addition, very few managers outperform the market, and too many managers underperform the market due to good and bad skills rather than good or bad luck. © 2016 Elsevier Inc.

  • 161.
    Asal, Maher
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    The Impact of Euro on Sectoral Equity Returns and Portfolio Risk2011In: International Advances in Economic Research, Vol. 17, no 2, p. 119-133Article in journal (Refereed)
    Abstract [en]

    This paper examines the implications of the adoption of the euro and the resulting monetary policy integration for investors in the Euro area in terms of stock market diversification. In particular, we study the difference between investment strategies based on country indices and on sector indices. In addition, we use GARCH-M to model return and volatility for the daily sectoral euro equity indices from 1992 to 2009 to analyze how and to what extent volatility in the sector equity index is driven by shocks occurring in the US, aggregate European equity index, aggregate Euro Zone equity index, and the global equity index. We find strong evidence that diversification over sectors yields more efficient portfolios than diversification over countries and that the volatility spillover of the aggregated Euro zone equity return index on the sectoral equity return index has increased after the launch of the euro. © 2011 International Atlantic Economic Society 

  • 162.
    Asal, Maher
    et al.
    University West, School of Business, Economics and IT.
    Jalilvand, Abolhassan
    Rolseth, Lars
    Do Size and Value Premia Vary Across Industry and Market Conditions?: Evidence from the Euro Area2015In: Journal of Business and Policy Research, ISSN 1449-387X, Vol. 10, no 1, p. 1-1Article in journal (Refereed)
    Abstract [en]

    This paper investigates whether value and size premia exist in the Euro area’s industry returns and, if so, what factors are driving them. We use a Garch-M (1,1) model on daily return data from the STOXX market indices for five major industries in the euro area. Our findings show that an industry-specific three-factor Fama and French type model does provide a robust explanation of returns over the period, 2001-2012. While, our results further emphasize the widespread influence of the value and size effects in the Euro market, the pattern, sign, size, and significance of these factors vary widely across different industries and market conditions.

  • 163.
    Asal, Maher
    et al.
    University West, School of Business, Economics and IT, Division of Law, Politics and Economics.
    Schäfer, Christian H.
    The Application of Equity Index Futures in Portfolio Management Strategies: An Empirical Study2007Book (Other academic)
    Abstract [en]

    The purpose of this book is to analyse how investors can reduce the systematic risk of a portfolio of stocks by using equity index futures, and how the leverage effect of futures can help to seize a market opportunity to lift a portfolio's return. Another contribution is to introduce the reader to the practical handling of equity index futures transactions using Eurex's products.

  • 164.
    Ask, Nora
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Johnson, Dolores
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Faktorer som påverkar Sveriges tillväxt: Finansiella kriser och dess påverkan under åren 1993–20202021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay, factors that affect Sweden's growth, contains reasoning and conclusions on how the Swedish GDP has been affected due to the corona pandemic. In the essay, the financial crisis during the period 2007 and 2008 will be expressed in order to be able to compare the Swedish GDP with another economic crisis. The essay contains previous research on the subject and a theoretical framework where the theory behind the method is explained. The model that is set up is based on the macroeconomic expenditure method where variables that affect GDP are included. This method has been used in the essay to show how GDP has changed from previous years and to be able to see what a comparison looks like with the previous financial crisis. The results are presented in various diagrams that show how the variables consumption, government expenditure, investment, export and import, vary over the period 1993–2020. The Vector autoregression (VAR) model has been used in the essay as a method. The conclusion of the thesis is that the variables that have the greatest impact and the greatest correlation on Sweden's GDP are consumption and export.

  • 165.
    Asmail, Aceel
    University West, School of Business, Economics and IT, Division of Business Administration.
    Organisationskultur & Krishantering: Kulturella faktorer som hinder i organisationers krishantering2020Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The basis for a well-functioning crisis management is to understand the organizational culture. The organizational culture can either escalate a crisis or help the organization prepare, respond and manage it effectively. A crisis poses a threat but can also bring new opportunities for development and learning. Crisis research is fragmented and interest in studying the relationship between organizational culture and crisis management is still limited. A few researchers have investigated cultural factors that can hinder an organization's crisis management, but there is still a great lack of empirical research today that deals with organizational cultural factors that hinder crisis management in Swedish companies. In this study, a survey was conducted on two case companies in the tertiary and service sector to contribute with an increased understanding of the cultural factors that hinder crisis management in Swedish companies. The case companies were hit by a serious crise in our time. To achieve this, the essay author has used a hermeneutic study and a qualitative approach in the form of interviews with three selected people from these organizations. A comparison between the companies shows small differences between the cultural factors that have created obstacles to the case companies' crisis management and the factors have obvious connections to the theory. In the first company, the factors ineffective communication, inflexibility, difficulty adapting, lack of trust, religious beliefs, culture of silence, guilt & scapegoat thinking, as well as classification with experience, reliance of success and trained mindlessness have created obstacles to crisis management. In the second company, the same obstacle factors are again identified, except for, reliance of success and religious beliefs. Here they have instead been replaced by denial and the culture of turnover. This study also shows that the loyal employee is important for crisis management work. That the factor disloyal behaviour has also created obstacles to crisis management in the study's case companies. All these cultural factors reflected "internal problems" that existed beneath the surface and hindered the creation of a healthier culture that promotes crisis management. The study shows that an understanding of the organization's existing culture and subcultures is crucial for effective crisis management work. The study's case companies recommend working more towards a mindful culture that encourages continuous learning and adaptation that increases the awareness and understanding of the organization's members of crise warnings signals and the company's common problems, plans and values. In the long run, this will make an impression on organizations and cultural barriers will be bridged, and crises dealt with more effectively.

  • 166.
    Asp, Linda
    et al.
    University West, School of Business, Economics and IT.
    Jansson, Emelie
    University West, School of Business, Economics and IT.
    Är fastighetsmäklarbranschen i farozonen för negativ arbetshälsa?: En kvantitativ studie om hur psykisk arbetshälsa påverkas av lön, belöning och motivation2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The real estate industry has a high level of staff turnover, which can be a sign of a stressful environment at work. In addition, the industry has a distinct system where performance based remuneration in the form of commission occurs to a large extent. According to previous research, stress is an indicator of poor work health, which in turn affects the motivation to perform. Considering this, the purpose of this study was to examine how real estate agents in Sweden experience their occupational health based on salary, reward and motivation, and to examine what significance these factors have for their performance.

    A quantitative method with cross-sectional design was used. The collection of data was carried out through a web survey which was partially designed by using the Effort Reward Imbalance model (ERI-model), as well as evidence-based tools for measuring motivation. The theoretical starting point of the study was that different types of salary and rewards, as well as intrinsic and extrinsic motivation can affect employees' well-being both positively and negatively. The ERI-model can measure stress in the work situation by identifying whether there is an imbalance between a person’s effort and reward, and whether overcommitment occurs.

    The results of the empirical data showed that real estate agents are a group that suffers from work-related stress. By analyzing the compiled data collection, using the theoretical framework of the study, the discussion resulted in several conclusions. One of the conclusions was that a minority of the real estate agents experience a negative imbalance in combination with a high level of overcommitment. Consequently, they run a high risk of negative work health. The results of the study also showed that the type of salary does not influence the stress level. Moreover, it was concluded that non-monetary rewards are the most important factor to reduce stress among those who have commission pay. Another conclusion was that real estate agents are generally more driven by intrinsic motivation than extrinsic motivation, which is positive because intrinsic motivation contributes to better work health. Finally, it was found that real estate agents are highly motivated and can perform well despite their stressful work environment

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    fulltext
  • 167.
    Asplund Carlsson, Maj
    et al.
    University West, Department of Social and Behavioural Studies, Division for Educational Science and Languages.
    Herrman, Margaretha
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences.
    Högberg, Karin
    University West, School of Business, Economics and IT, Division of Media Production.
    Kullgren, Carina
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences. University West, Department of Health Sciences, Section for health promotion and care sciences.
    Mårdén, Björn
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences. University West, Department of Social and Behavioural Studies.
    Att göras till filmarbetare i den nya kulturekonomin2011In: Att göras till filmarbetare / [ed] Margaretha Herrman, Nora: Nya Doxa , 2011, 1, p. 280-298Chapter in book (Other academic)
  • 168.
    Asplund, Linn
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Lindblad, Sabina
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Finanskrisens påverkan på Sveriges export.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to study how the financial crisis in 2007-2008 in the US influenced the Swedish export. The chosen model includes the following variables: total exports, foreign real GDP, export price and the export-weighted effective exchange rate against the Swedish krona. The model is taken from Aydin et al (2004) which in turn has developed the model from Warner and Kreinin (1983). Aydın et al (2004) have used this model in its report to explain the Turkish export supply and import demand. Except the variables in the model it has been added another variable, bank lending to non-financial companies. This variable has been added in order to investigate whether Sweden's exports were affected by a financial crisis in Sweden during this period.In the paper, there will be six different regressions, two showing how the Swedish export looked like before the crisis broke out, two during the crisis and two regressions from 2000 until 2014. This is to clarify how the export was affected by year to year. The last variable that was the Swedish banks' lending to non-financial companies showed no significance to the Swedish imports which then meant that it was concluded, the Swedish exports therefore had no impact of the financial crisis that was in Sweden.

  • 169.
    Assaf, Jessica
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Johansson, Julia
    University West, Department of Economics and IT, Division of Business Administration.
    Webbutikens uppbyggnad: Faktorer hos en webbutik som influerar unga kvinnors tillit2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Online retailers that sell fashion have recently become more common and the biggest target group for clothes, shoes and accessories today are young women. The large growth of online retailers has resulted in trust concerns by consumers. The purpose of this report is to examine the factors that influence young women to feel trust towards a web store. A qualitative study has been conducted in form of a focus group interview, which examines seven women's attitudes and thoughts towards online retailers. This study is based on a theory of six different factors that affect trust towards online retailers, which go under the term web site quality. The factors are: web site usability, security and privacy, speed of download, product and service information quality, and aesthetic aspects. The report shows that the six factors have a large impact on trust and particularly the completeness of the web site. Also, the study shows that word of mouth has a big influence and can be developed to an additional factor. 

  • 170.
    Assmo, Per
    University West, School of Business, Economics and IT, Division of Law, Politics and Economics. University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Creative Industrial Development for Regional Economic Growth: The Example of Regional Film Centres in Sweden.2007In: Uddevalla Symposium 2006: Entrepreneurship and Development - Local Processes and Global Patterns: Revised papers presented at the 9th Uddevalla Symposium, 15-17 June, Fairfax, VA, USA / [ed] Iréne Johansson, Trollhättan: University West , 2007, p. 91-103Conference paper (Refereed)
    Abstract [en]

    Knowledge and creativity are increasingsly important factors for economic growth. Changes in the economic landscape mean that the location of human capacity becomes a key aspect for knowledge creation and regional economic growth. This article discusses the influence of political-economic structures and the importance of the creative human capital, in relation to the development and localisation of a government supported regional film industry in Sweden. The overall aim for initialising these regional film production centres is to enhance regional economic growth in new creative industrial sectors that can replace and/or supplement the traditional industry in the respective region. This article argues that this kind of creative industry is generally most likely to be mor successful in locations that can provide financial support and attract the key creative human capital. Regions with high population density and diversified economy will thereby be the best suited.

  • 171.
    Assmo, Per
    University West, Department of Informatics and Mathematics. University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Creative industry cluster growth in a global economy: the example of Film in Väst, Sweden2004Report (Other academic)
  • 172.
    Assmo, Per
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    From Global to Local2014In: Uddevalla Symposium 2014. Geography of Growth. The Frequency, Nature and Consequences of Entrepreneurship and Innovation in Regions of Varying Density: Revised papers presented at the 17th Uddevalla Symposium 12-14 June, 2014, Uddevalla, Sweden / [ed] Iréne Bernhard, Trollhättan: University West , 2014, p. 85-96Conference paper (Refereed)
  • 173.
    Assmo, Per
    et al.
    University West, School of Business, Economics and IT, Division of Law, Politics and Economics. University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Wihlborg, Elin
    Linköping University.
    Beyond the Economic Meanings of Development: A Discussion of Political-Geographical Constructions of Societal Development2007In: Uddevalla Symposium tenth anniversary 2007: Institutions for Knowledge Generation and Knowledge Flows - Buildning Innovative Capabilities for Regions: Revised papers presented at the 10th Uddevalla Symposium, 14-16 June, 2007, University West, Uddevalla, Sweden. / [ed] Iréne Johansson, Trollhättan: University West , 2007, p. 155-168Conference paper (Refereed)
    Abstract [en]

    Socio-economic development, in any society, includes many productive activities excluded in conventional economic analyses. This paper aims to critically uncover, explore and discuss how productive activities included in societal development are hidden by a monetary bias. By doing so, the paper strives to initiate a critical conceptual discussion related to what is generally indentified as weaknesses and relevant policies in regional development. The goal is to reach beyond convetional economic analyses to unlock and develop implications for conceptual models that can exted perceptions of societal development with its political, temporal and spatial meaning. The paper proceeds as follows: Firstly, through some illustrative empirical examples, uncover the meanings of ´economic´ activities from completely different contexts; Secondly, to explore the more general implications of a perspective/approach, inspired by Hägerstrand, which emphasizes political implications in time and space; Finally, to point out a conceptual discussion that enhances a broadened perspective for societal regional development that reaches beyond the conventional meanings of economic development.

  • 174.
    Assmo, Per
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Wihlborg, Elin
    Local alternative development through a time-spatial lens: A case study of Ydre inspired by Hägerstrand2012In: Entrepreneurship, Social Capital And Governance: Directions for the Sustainable Development and Competitiveness of Regions / [ed] Charlie Karlsson, Börje Johansson, Roger R Stough, Cheltenham: Edward Elgar Publishing, 2012, p. 378-391Chapter in book (Refereed)
    Abstract [en]

    In the contemporary market-oriented society, we seem to be more globally interdependent. The market economy system enhances large-scale production where search for increased productivity strives to 'compress' time. At the same time, the market economy tends to expand in space, for example sells products over longer distances. A result of this 'space expansion' and 'time compression' through the conventional economic market system is that local small-scale production and trade have increasing difficulty in competing and surviving (Assmo and Wihlborg, 2007). Even so, conventional economic growth (valued in monetary terms) is commonly seen as the only way to cure any development problem arising from poverty, unemployment, crime, pollution and depletion of natural resources. In a provocative manner similar to Daly (1992), one can argue that this conventional monetary valued growth perspective is trapped in a terminal state of 'growthmania'. People's organization of daily activities to improve or sustain their livelihood is much more than what is generally calculated and thereby shown in monetary values.

  • 175.
    Assmo, Per
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Wilhborg, Elin
    Linköping University, Department of Management and Engineering.
    Local Policy Entrepreneurs and Sustainable Development in Rural Areas2015In: Uddevalla Symposium 2015. Regional Development in an International Context. Regional, National, Cross Border and International Factors for Growth and Development: Revised papers presented at the 18th Uddevalla Symposium, 11-13 June, Sönderborg, Denmark / [ed] Iréne Bernhard, Trollhättan: University West , 2015, p. 59-74Conference paper (Refereed)
  • 176.
    Assmundson, Therése
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Dahlborg, Viktoria
    University West, Department of Economics and IT, Division of Business Administration.
    Bokföringsbrott: Vilka är de bakomliggande orsakerna till att individer begår ett bokföringsbrott, och begås handlingen av ett medvetet val eller av okunskap?2016Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting fraud is a crime committed by individuals who conduct business and don´t do the accounting the right way according to the law. The statutory regulation of accounting fraud oc-curs mainly in two laws. For the individual to create a proper accounting also requires that he takes into account the recommendations and practices that are available. There are many aspects to be considered, and could cause a problem for the businessman if he has no knowledge of this. Because it is easy to start a company in Sweden, many individuals take this opportunity to start a company. In some cases the businessman don´t understand the responsibility that running the company will bring and by that commits a crime. The purpose of the study is to examine if the accounting fraud occurs mainly by conscious actions where individuals know about their obliga-tions, but ignore them for their own benefit. Or is it because the person does not have enough knowledge of the rules and regulation of accounting and commit the crime of ignorance? To con-duct the study, a content analysis conducted on 53 verdicts. This is to get a better understanding of why the accused has been convicted.

    The empirical background is for the reader to get a better understanding of the regulation of ac-counting fraud in Sweden and also to gain an understanding of the analysis. The theoretical framework are factors that previous research says on the reasons of why people commit account-ing fraud. The results obtained using the analysis model that has been developed by the theoreti-cal framework. The results of the study show that accounting fraud is a complex topic, it is not just one factor that represents why an individual commits an accounting fraud but various reasons why the crime has been committed. The interpretation of the results of the study is that it is that middle-aged men who is committing accounting fraud in the most time. There are several reasons that makes the individual commit an accounting fraud. The offender didn´t deliberately commit the crime, and there have been several different types of ignorance. The study shows that a mi-nority of individuals who have broken the law knowingly, accounting crime in these cases is of greed and hoping to cash in on the act.

  • 177.
    Augustsson, Linn
    et al.
    University West, Department of Economics and IT.
    Nilsson, Lovisa
    University West, Department of Economics and IT.
    Vem är den typiska spagästen?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med detta examensarbete är att kartlägga den typiska spagästens konsumentbeteende samt studera dess föränderliga natur med avsikt att bidra till en ökad förståelse för kundbeteendet inom spabranschen. Avsikten med uppsatsen har varit att ta reda på vem den typiska spagästen är.

    Vi har med hjälp av teori inom bland annat konsumentbeteende, kundvärde och kundförståelse tillsammans med en webbaserad empirisk undersökning, studerat vad kunden värdesätter vid val och besök av spaanläggningar. Eftersom vi har strävat efter en förståelse för vem den typiska spagästen är kretsade undersökningen även kring livsstilsfrågor, levnadsvanor och demografiska aspekter. Examensarbetet har skett i samarbete med ett specifikt företag inom spabranschen (Varbergs Stadshotell och Asia Spa) för att därigenom få inblick i en representativ del av vår målpopulation.

    Resultatet av vår undersökning visade att det inte är de sociala aspekterna som är de mest värdefulla för respondenterna vid val av spaanläggning. Istället är det känslan spaanläggningen frambringar, egentid och upplevelsen som står i centrum. I vår strävan efter att ta reda på vem den typiska spagästen är, har vi med hjälp av vår studie kunnat sammanfatta den typiska gästen som

    den självständige livsnjutaren. Vi har därigenom bidragit till en ökad förståelse för spagäster som kundgrupp och vi vill uppmuntra till ytterligare forskning inom området där andra metoder än den vi använt tillämpas. Detta med ändamålet att nyansera bilden av den typiska spagästen och nå den djupa kundförståelse som krävs för att kunna upprätthålla ett troget kundvärdesskapande på ett långsiktigt plan. 

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  • 178.
    Avrin, Tove
    et al.
    University West, Department of Social and Behavioural Studies.
    Gustafsson, Camilla
    University West, Department of Social and Behavioural Studies.
    Medarbetarskap och Ledarskap: Hur påverkas individen i organisationen vid implementering av ett nytt arbetssätt?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den berörda organisationen hade implementerat ett nytt arbetssätt, "Medarbetarskap och Ledarskap". Studien är en utvärdering på individnivå av hur arbetssättet påverkat undersökningspersonerna. Nitton personer med olika befattningar deltog i undersökningen som utgjordes av enskilda intervjuer och fokusgrupper. Samtliga intervjuer spelades in med diktafon och transkriberades därefter ordagrant. Resultatet visade att medarbetarna var negativa till arbetssättet, delvis på grund av hur pengarna satsades, men det framfördes även kritik beträffande innehållet. Cheferna var över lag positiva, då de såg materialet som ett användbart verktyg i sin chefsroll. En slutsats av studien är att arbetssättet var dåligt förankrat hos medarbetarna. Värdet av att delge sina medarbetare information vid en organisationsförändring kan inte nog betonas, då risken är att dessa annars känner sig förbigångna. 

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    C-uppsats Tove och Camilla
  • 179.
    Axelsson, Adam
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Toftered, Johan
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Är småhus övervärderade i Stockholm, Göteborg och Malmö?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 180.
    Axelsson, Gustav
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Raun, Sebastian
    University West, Department of Economics and IT, Division of Business Administration.
    Marknadsföring inom bemanningsbranschen: Fördjupning kring analys-modellers användning2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I denna rapport kommer läsaren till en början att få kort insikt i företaget Lernia samt anledningen till vår rapport. Därefter kommer vi att djupare gå igenom några analysmodeller vilka man kan använda sig vid marknadsföring. De modeller som kommer att tas upp är marknadsföringsmixen med sina 4P och 7P, SWOT-analys och relationsmarknadsföring. I empiri och analys går vi sedan igenom de insamlade materialet från teorin och de intervjuer vi sammanställt för att ge svar på frågan om hur man arbetar med marknadsföring inom bemanningsbranschen. I slutsatsen knyter vi ihop arbetet med våra egna tankar kring modellernas varande i samband med dess faktiska användande inom dagliga arbetet.

  • 181.
    Axelsson, Pethra
    University West, Department of Economics and IT, Division of Business Administration.
    En begreppslig analys av Rättvisande bild2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemformulering: Begreppet rättvisande bild har sedan införande i svensk lagstiftning varit svårt att definiera. En anledning till detta är att Sverige tillhör den kontinentala redovisningstraditionen medans begreppets hemland, Storbritannien, tillhör den anglosaxiska redovisningstraditionen. USA använder sig av samma redovisningstradition som Storbritannien och har en liten annorlunda definition av begreppet än vad vi har i Sverige. Här i Sverige krockar även begreppet rättvisande bild med det gamla begreppet god redovisningssed. Detta har lett till funderingar och följande forskningsfrågor:  Hur kan begreppet rättvisande bild definieras enligt enhetsteorin respektive ägarteorin? Syftet med denna fråga är att få en förståelse för varför det är svårt att definiera begreppet.  Kan redovisningsskillnader mellan länderna förklaras utifrån rättvisande bild? Syftet med denna fråga är att kunna tydligare se skillnader mellan USA och Sverige vad gäller rättvisande bild.  Vad är begreppsskillnaden mellan rättvisande bild och god redovisningssed? Syftet med denna fråga är att ifrågasätta om verkligen dessa två begrepp behövs eller om man skulle kunna ta bort en ur lagstiftningen. Syfte: Syftet med denna uppsats är att göra en kontextuell tolkning av rättvisande bild. Principer och värderingar formar uttrycket rättvisande bild och ligger till grund för det. Dessa ska jag ta upp för att få fram en större förståelse i vad som ligger till grund i konstitution av rättvisande bild. Lagtexten går bara ytligt in på vad rättvisande bild innebär. Detta ska nu undersökas. Läsaren ska även få en insikt i skillnader mellan Sverige och USA vad gäller rättvisande bild och vad som kan vara relevant referenspunkt när det kommer till detta begrepp. Metod: Studien består av en litteraturstudie med ett hermeneutiskt tolkningssätt. Genom att tolka olika texter önskar jag få fram en ökad förståelse för vad begreppet rättvisande bild innebär. Studien använder sig utav lagtext, forskningsrapporter, läroböcker samt artiklar för att få en så bred och objektiv bild som möjligt av begreppet. Rättvisande bild är ett levande begrepp som rekonstrueras och dekonstrueras hela tiden i samhället och har därmed fått olika betydelser, vilket jag fördjupar mig i några av dessa i studien. Resultat: Genom studiens gång har det visat sig att begreppet rättvisande bild kan definieras som att om man följer riktlinjer och principer inom enhetsteorin eller ägarteorin, beroende på vilken teori man använder, så får man en rättvisande bild. Årsredovisningens resultat måste vara lika sann som fair, vilket inte alltid är så lätt. I USA är fair value och present fairly tydligare förklarat än rättvisande bild i Sverige, vilket kan sägas bero på att både USA och Storbritannien har samma redovisningstradition. Fair value är en utvecklad variant av marknadsperspektivet av rättvisande bild medans present fairly är en utvecklad variant av det etiska perspektivet av begreppet. Teoretiska skillnader mellan begreppet rättvisande bild och god redovisningssed finns, men enligt tidigare studier verkar det inte finnas någon praktisk sådan. Detta leder till slutsatsen att om något av begreppet ska tas bort så blir det rättvisande bild, då god redovisningssed är befäst inom redovisningen.

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  • 182.
    Axhall, Caroline
    University West, Department of Economics and IT, Division of Business Administration.
    Sambandet mellan butiksbiträdens upplevda meningsfullhet i arbetsrelationerna och deras vilja att stanna kvar i företaget2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Problemet som formade studien handlade om de kostnader som uppkommer för företag då det sker uppsägningar av personal. Studiens syfte och fokus låg på att finna sambandet mellan butiksbiträdens upplevda meningsfullhet i arbetsrelationerna och deras vilja att stanna kvar i företaget. För att besvara studiens syfte gjordes sju intervjuer med personer som har titeln butiksbiträden. På grund av tidsbrist valdes en specifik yrkesgrupp och för att avgränsa studien. Vetenskapliga artiklar tillsammans med övrig litteratur var studiens sekundära källor, medan studiens primära källor var intervjuerna som ägde rum med de sju respondenter från fyra olika företag. I teoriavsnittet presenteras olika teorier och studier som gjorts med olika infall- och synvinklar på begreppet meningsfullhet, vilket var många. Min definition av meningsfullhet var de som ser på meningsfullheten så som jag personligen gör, framförallt sker genom de kundmöten jag står inför som butiksbiträde. Tidigare forskare har poängterat att definitionen av meningsfullhet går att koppla till de relationerna som uppkommer mellan individer, vilket då påvisade att det fanns ett intresse kring denna syn på meningsfullhet i arbetet. I teoriavsnittet sammanställs och presenteras olika forskares synsätt på hur meningsfullhet uppkommer i arbetslivet. Baumeister & Vohs (2002), se Vuori T., m.fl., 2012) tolkade ordet meningsfullhet som "en positiv innebörd och betydelsen av en aktivitet" vilket även poängterades av Vuori T., m.fl. (2012) där meningsfullheten uppkommer med att människor associerar sitt arbete med positiva ting. Enligt Dimitrov, D. (2012) tolkades meningsfullhet som att skapa ordning i innehållet, detta innefattade Dimitrov, D. (2012) med självkänslan för vad personen i fråga tillför sin arbetsplats, arbetsinnehållet att skapa utmaning, kreativitet, lärande, egen makt och självständighet. Medan Hirschi, A., & Terrence, T. (2012) uppfattade meningsfullhet som individers uppfattning om hur betydande deras arbete var. Teoriavsnittet innehåller även olika teorier och tidigare studier om hur företag behåller sina anställda. Slutligen i analysavsnittet sammanför diskussionen och kopplingarna mellan den insamlade empirin och teorin. Slutsatsen av studien resulterade i att ledare inte tycktes ha samma inflytande på meningsfullheten i arbetet, så som de övriga kollegorna och främst kunderna hade. Studien påvisade starka samband mellan meningsfullhet och kundbemötandet.

  • 183.
    Axhall, Caroline
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Tjärndal, Lina
    University West, Department of Economics and IT, Division of Business Administration.
    Konsekvenser för organisationskulturen vid en sammanslagning av två organisationer: En kvalitativ studie inom offentlig sektor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concept of change in organizational contexts involves much, what we will focus on in the following study are mergers. Mergers are becoming more common in the dynamic and changing world that we live in. When two different organizational cultures are combined, it´s inevitable to avoid organizational culture being affected. Having knowledge about how interactions affect the organization is important in order to serve as a profitable and giving strategy. Previous research shows that organizational culture is affected by collusion, because the organizational culture has a strong impact on the outcome of the merger. Organizational culture can change in mergers, as the change brings new aspects of the organization, which in turn affects organizational culture. Two recurring factors that existed in the field of research were leadership and communication. Our research questions for the following study are:

    - What consequences can arise in the mergers of two organizations whose cultures differ?

    - How can leadership and communication contribute to developing organizational culture within the organization?

    The aim of the study is to contribute with increased knowledge of how cultural conditions such as organizational culture are affected by a merger. The following study focuses on leaders in raising awareness and awareness of how mergers and organizational culture can be developed and managed to make the transition rewarding and that the organization should have a stronger common organizational culture. In order to accomplish this, a qualitative method was chosen with a hermeneutically interpretative approach. The collected material for the study is based on scientific articles and semistructured interviews with ten selected interviewees. The analysis and conclusion of the study is based on the interviews we received through interviews with both leaders and teachers within the organization. The conclusion showed that geographical distances between organizations can contribute to a reduced degree of cohesion. In order for leadership and communication to develop organizational culture within the organization, clarity and structuring are required.

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  • 184.
    Aziz, Peter
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Karlsson, Erik
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Sveriges bostadsmarknad i kölvattnet av Coronapandemin: En jämförelse med tidigare kriser2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This is a report regarding the housing market’s development during the pandemic of Corona. Sweden has been in economic crises before and the fact that serious crises affect households, companies and the welfare are unequivocally. Despite that the pandemic of Corona has resulted in a downward going economy, the media has reported that more and more habitants of Sweden have a wish to buy a new home. The purpose of the study is to investigate and analyze, with the help of earlier financial crises, research, and economic theories how the pandemic of Corona has affected the housing market of Sweden. From a quantitative method, earlier essays, and data from 1981 to 2020 have been analyzed. Using statistics collected from SCB and a regression analysis we have been able to add up earlier studies with our study. The dependent variable “property price index” that shows the development for the housing market (the variable includes houses intended for permanent resident, condominiums as well as apartment-houses) has together with the independent variables such as Sweden’s population, mortgage rate, income, new constructions, GDP, and unemployment been the subjects for the regression analysis that has been made. The result we got showed that all variables except constructions had a high degree of explanation and by the help of this result we were able to answer ourquestions of issue whether how Sweden has been affected by the pandemic of Corona but also by earlier financial crises. The conclusion we came to was that the pandemic of Corona had a positive influence on the property prices and that the pandemic has not had the same impact as financial crises that has occurred. Other crises have affected the finance more at another level than the pandemic of Corona.

  • 185.
    Backlund, Liza
    et al.
    University West, School of Business, Economics and IT.
    Isacson, Sarah
    University West, School of Business, Economics and IT.
    Komponentredovisning inom kommuner: En kvalitativ studie kring komponentredovisningens utmaningar2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Component accounting means that assets are divided into several components, where each component is depreciated separately. In 2014, component accounting became mandatory for all municipalities to apply in their accounting. Previous research shows both high and low compliance with new accounting standards, as well as an expectation of increased administrative work when adopting new standards. The study aimed to gain an increased understanding of how municipalities approach component accounting and its challenges. The study also aims to investigate whether it has developed a common practice regarding component accounting for municipalities. A qualitative multiple case study has been conducted through interviews with four municipalities located in Western Sweden. The results showed different levels of compliance with the new standards. In addition, it did not show any common practice regarding component accounting by municipalities. The results also showed that the adoption of component accounting has contributed to an increased administrative burden. Furthermore, it was discovered that municipalities consider themselves to be in compliance with generally accepted accounting principles, but that it differs whether their component accounting presents a true and fair view.

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  • 186.
    Backman, Jessica
    University West, School of Business, Economics and IT, Division of Business Administration.
    Konstruktion av identitet och förmedling av image vid varumärkesuppbyggnad i en mindre stad: Fallet Trollhättan2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the mobility of the population and the development of the economy, much more attention is paid to the competitiveness between nations, regions and cities. City branding is a development strategy where there is a need to build cities own identity through marketing and convey their image. However, the understanding of how large cities work cannot be transferred to smaller cities, which, among other things, may face economic constraints. Instead, smaller cities must let their creativity flow and try to benefit from what can already be used. The purpose of the study is to find out how a small city can construct its identity and to convey its image in order to develop its brand. Based on this, previous research has been used to search for important information about city branding as well as a city's identity and image in order to find out important variables to investigate further in the study. Some variables in the construction of identity that were important in my study included the city's personality, appearance, significance of place, distinctive features and also leadership and planning. Some variables that were important to investigate when conveying the image included characteristics of the city, general feelings about the city, appearance, the significance of the place and its development. To fulfill the purpose, a qualitative case study has been performed of the city Trollhättan. To get important information about the city's identity, the City of Trollhättan has been contacted to understand how they try to construct their identity. This has been collected through a presentation by the City of Trollhättan, with a series of interview questions and also through available documents. To get relevant information about the city's image, a qualitative focus group interview was conducted. Itconsisted of six people with different ages, gender, ethnicity and different connections to Trollhättan to get a broader perspective on their perceptions of the city. Based on this method and the variables that were important for the study, the empirical data has been collected. The analysis illuminates connections between previous research and empirical data based on the selected variables. It also illustrates similarities and differences between how Trollhättan constructs its identity and how the respondents perceive it. It states, among other things, that the construction of identity can affect people's image. It is therefore important to communicate what happens in the city, so that people feel involved and feel proud of the city.The conclusion that can be drawn regarding to the construction of identity is that a smaller city should constantly strive to work with the gaps between the existing city and the desired one. They should take advantage of the city's conditions and adapt to their stakeholders as much as possible. It can also be concluded that the decisions that a city makes in its construction of identity can affect the city's image in both positive and negative ways, which may depend on how people choose to perceive the decision or of the lack of communication.

  • 187.
    Backman, Pernilla
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    von Leitgeb, Christina
    University West, School of Business, Economics and IT, Division of Business Administration.
    Garbage in, garbage out: automatiserade redovisningsprogram och deras påverkan på redovisningens kvalitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digitizing advancement that has occured within the accountant segment have impacted what used to be a manually run segment within the industry to now become fully automated. The autonomous and technical aspect within the IT-segment have brought both new possibilities and ways of working, the following leads to an advantage being that you now have the possibility to get rapports in real time, among other things. An increasing number of accounting processes are automated as accounting programs evolve and an important question to be asked is how the quality within the accounting segment is affected.

    The aim of this study was to enhance the understanding of the impact of automated accounting processes on the quality of accounting. We chose a qualitative research strategy and abductive research facility.

    Through semi-structured interviews with accountants and auditors at various agencies, we collected data for our empirical analysis. We analyzed based on a thematic analysis based on the themes of the study; comprehensibility, reliability, relevance and comparability.

    The results of the study show that quality is improved and work more efficiently with automation. Reducing the manual work in the form of instancing's and transferring it to an automated process minimizes the risk of errors in the accounting. What is important, however, is that the setup of accounting programs automatic processes must be correct from the start, if the setup is incorrect then the result will be incorrect. Having standard setups in the applications reduces any errors that may arise when loading against, for example, proprietary templates, as they constantly need to be updated. To fully automate all parts within the accountant segment is presently not possible as some parts must be manually handled, such as annual accounts. Although the automated processes minimize the risk of instance, it is still important that some form of quality check needs to be done to assure that the result is correct. The results of the study also show that a good accounting quality requires that the accounting consultant has the correct competence and understanding of accounting. The correct competence in the future also includes IT-management why it should be introduced in the financial studies.

    In conclusion, we have been able to conclude with the help of the study that it is wrong from the beginning in the form of incorrect setup of the automatic process, error of failure or lack of competence of the accounting consultant will also the final result be incorrect, in other words "garbage in, garbage out".

  • 188.
    Badjie, Fatou
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Ghavaed, Sara
    University West, Department of Economics and IT, Division of Business Administration.
    En kvalitativ studie kring faktorer som kan påverka personalens hälsa i en organisation2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I denna uppsats har författarna valt att titta närmare på vilka faktorer det finns som kan påverka anställdas hälsa i en organisation. Detta genom att först identifiera faktorerna i det valda företaget och sedan med hjälp av intervjuer och den teoretiska referensramen få ett resultat. I den teoretiska referensramen redogör författarna för en historisk bakgrund om hälsa och faktorer som kan påverka medarbetarens hälsa. För att få fram relevant litteratur inom ämnesområdet har författarna använt sig av en kvalitativ metod, vetenskapliga artiklar och intervjuer. I det empiriska avsnittet framgår intervjuerna på fyra anställda i det valda företaget. För att veta hur deras hälsa är gjorde författarna ett urval på grund av att författarna ville få fullständiga svar från personer med erfarenhet. Det ställdes frågor angående arbetsförhållanden, motivation, trivsel etc. Därefter har författarna vävt samman den teoretiska referensramen med det empiriska och analyserat kring det. Detta för att besvara frågeställningen och syftet. Senare visar det sig att personalen i det valda företaget skulle kunna tänka sig att byta jobb om det fanns möjlighet. De känner även att de saknar motivation och tydliga mål från chefen. Slutligen har författarna kommit fram till att det trots några positiva saker på arbetsplatsen finns det en del brister som skulle kunna förbättras som kan gynna personalens hälsa.

  • 189.
    Bagge, Elin
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gustafsson, Johanna
    University West, Department of Economics and IT, Division of Business Administration.
    Orden bakom siffrorna: Hur tydliggörs tillvägagångssättet vid värdering av förvaltningsfastigheter i noterna?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research have pointed out that the regulatory framework IAS 40 is not detailed enough. There are therefore no clear directives on how specified information that should be included in the notes regarding the approach of investment properties. The purpose of this study was therefore to obtain deeper understanding concerning the way Swedish listed real estate companies presents the approach of valuation of investment properties in the notes and get a deeper knowledge about similarities and differences with focus on; input level, method of valuation and external valuation. The study is based on a hermeneutical approach since a qualitative method in form of a content analysis has been done. The content analysis included all Swedish real estate companies listed on NASDAQ OMX Stockholm. The notes of the real estate companies´ annual report from 2016 were examined. The study found out that all companies applied input level three when they clarified fair value. Furthermore, many of the companies based the fair value on similar calculations and this phenomenon can be explained by coercive and mimetic isomorphism which are presented in the theoretical section. The study also discovered that the extent of the external valuation differs between the companies. Further, the study also revealed that the notes overall included the same type of information concerning input level, method of valuation and external valuation. However, there are some differences in how much details that are included.

  • 190.
    Bahmiary, Minna
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Vad förklarar skillnaden i skolbetyg mellan svenska kommuner?: Det genomsnittliga slutbetyget årskurs 92021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The grade differences between the municipalities are large, one municipality has students who perform at the top lever while other municipalities have students who peform significantly worse. According to the National Agency for Education, there must be several contributing factors to this, including segregation and the students parents level of education. This essay examines what explains the grade differences between the municipalities in Sweden. The method that has been used is OLS regression with data taken from the National Agency for Education from 2018/2019 with final grades from year 9. The results showed that the factor that affected students grades the most was the parents level of education, ie students whose parents have studied after high school. As previous studies have shown similar results, it was no surprise that we got this result. As there is great segregation between the municipalities, the conclusion is that the municipalities that have students whose parents have high level of education succeed best with their studies. This also results in the socio-economic factor being the biggest reason why there are such high differences in grades between the municipalities.

  • 191.
    Bahno, William
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Zymeri, Endrit
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Investmentbankernas avstånd från insolvens: En analys av USA:s investmentbanker fram till och efter finanskrisen 2008.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial crises in USA 2008 is seen as one of the worst crises in the last ninety years. Financial crises went hard on the American economy and abroad as a whole. Pressures under both administrations and rising house prices was one factor that led to the burst of house bubble in 2008. America has today eight financial institution seen as systemically important banks globally and holds a big market share in the US market. If one of these institution goes closer against bankruptcy, it can jeopardize the US and world economy as well. This thesis aims to analyze how the largest and systemically important investment banks operations could affect their distance from insolvency. With the data that is available, one has constructed and used a panel data to see and calculated Z-Score, with Z-Score as dependent and six independent variables over a time period of 17 years. In the panel regression the results show that comparing mean of Z-Score and predicted Z-Score, the values are similar and both follows a trend. This indicates that model used in thesis, belongs with Z-Score. The result showed that Z-Score for some banks were lower than normally under the financial crisis.

  • 192.
    Bahtijari, Agon
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Deyab, Mohammed
    University West, Department of Economics and IT, Division of Business Administration.
    Den nytillträdde verkställande direktörens möjlighet och incitament till Earnings Management2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The financial statements submitted by the companies will form the basis for various financial decisions taken by external stakeholders. This assumes that the information presented in these reports is valid and consistent with reality. However, the reliability and validity of these reports has been contested by previous studies whichmean that surrounding companies CEO turnover, both the incoming and the outgoing CEO have opportunities and incentives to Earnings Management. The possibility of Earnings Management arises as the International Financial Reporting Standards (IFRS), as a principle-based accounting system, creates scope for subjective assessments and estimates that can be utilized by the management to conduct Earnings Management. This opportunity is complemented by the management's opportunistic perspective and the seek after own interest. Against this background, the purpose of this study is to contribute knowledge if the newly appointed CEO conducts Earnings Management process, as well as whether the presence of Earnings Management surrounding CEO turnover is affected, depending on whether the newly appointed CEO is promoted from within or recruited outside the company. To carry out the survey, we have used a quantitative research method. The study contains 49 companies registered on the OMX Stockholmsbörsen Large Cap. All companies' annual reports have been analyzed between 2005 and 2015, which resulted in 539 observations. The study's result indicate that it can't be ensured that a newly appointed CEO conducts Earnings Management process. Nor can we be ensured that an external newly appointed CEO has greater opportunities for Earnings Management than an internal newly appointed CEO.

  • 193.
    Bajraktari, Lirije
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Abdallah, Rosanne
    University West, Department of Economics and IT, Division of Business Administration.
    Konflikter och kommunikation: Hur konflikter och kommunikation hanteras på en arbetsplats2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Vi valde att göra en undersökning på en skola inom kommunen i Trollhättan som heter Kronan. Studien handlar om hur man hanterar konflikter på arbetsplatsen och hur kommunikationen påverkar konflikterhanteringen. Till hjälp av vår studie ville vi få besvarat på hur konflikter sköts och hur kommunikationen kan leda till konflikter för att kunna få inblick på hur detta kan hanteras på bästa sätt. För att få hjälp med undersökningen kontaktade vi Kronan för att utföra vår undersökning. Vi har utgått från en kvalitativ metod och valt att intervjua fem anställda på organisationen angående deras syn på ämnet. För att kunna genomföra vår studie har vi utnyttjat oss av litteratur för att jämföra med resultaten från våra intervjuer. Resultatet från vår undersökning visade att konflikter inte trängs bort utan det hanteras till en bättre arbetsmiljö där kommunikation har en stor påverkan. De anställda väljer att hantera konflikterna på olika sätt, vissa väljer att låta individerna sköta problemen själva medan andra väljer att försöka lägga sig och hantera konflikterna på direkten.

  • 194.
    Bajwa, Humera
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Karawan, Liza
    University West, Department of Economics and IT, Division of Business Administration.
    Ledningens roll i arbetsmiljön: En studie inomhemtjänsten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Vårdens styrning måste väsentligt förbättras samt utvecklas, det allvarligaste problemet ledningen handskas med inom äldreomsorgen är det faktum att personalens ansvar gällande arbetsprestationen är otydlig samt att det finns en brist på återkoppling gällande utfört arbete. Det saknas konkreta insatser som kan implementeras för att förbättra personalens arbetsvillkor. Detta leder i sin tur till att personalen är omotiverade i sitt arbete. Utifrån ovan diskuterade perspektiv skapar äldreomsorgen en bild av att vara en dysfunktionell organisation. Problemet är att arbetsmiljön inte är särskilt bra inom äldreomsorgen då högsjukfrånvaro, brist på motivation, kommunikation samt konflikter är de vanligaste förutsättningar som skapar en dysfunktionell organisation.

    Syftet med studien var att undersöka ledarskapets roll i den dysfunktionella organisationen samt hur ledningen kan förbättra arbetsmiljön. Genom att kvalitativt intervjua sju personer, fyra enhetschefer samt tre medarbetare, kunde vi uppnå studiens syfte.

    I teoridelen definierade vi ledarskapets innebörd genom att presentera fyra olika ledarskapsstilar vilket är karismatiskt, transaktionellt, transformellt samt Laissez - faire ledarskap. Dessutom presenterades definitionen av arbetsmiljö samt friskfaktorer för att skapa en god arbetsmiljö. Därefter presenterade vi ledningens roll i att skapa en god arbetsmiljö genom att belysa faktorer som motivation, kommunikation samt konflikter.

    Det som framkom av studien var att ledningens har en väsentlig roll i att förbättra arbetsmiljön inom äldreomsorgen genom att implementera ett ledarskap som präglas av gemenskap, motivation samt kommunikation. Respondenterna ansåg även att återkoppling, varierande arbetsuppgifter, inre motivation samt att en god gemenskap är väsentlig för att skapa en tillfredställande arbetsplats.

  • 195.
    Bala Gaye, Ebrima
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    An investigation on the relationship between accrual-based earning management and Chief Financial Officer's market-based compensation in EU listed companies2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting and finance literature have found that compensation package of an executives can be the motivation behind the engagement of earnings management. The study attempts to investigate the Chief Financial Officer as an executive since majority of research has been primarily focused on the top executive, the Chief Executive Officer. The CFO was chosen because their responsibilities which includes the overseeing the financial reporting. Specifically, the paper examined whether there is any relationship between the CFO's market-based compensation and accrual-based earning management. Using a sample of 54 European Union listed companies, the paper studies the effect on CFO's market-based executive compensation on earnings management using OLS regression models. The results show no significant relationship between CFO's marketbased compensation and earning management. Therefore, the findings are inconsistent with evidence found in prior research papers.

  • 196.
    Bankel, Selma
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Rosengren, Tove
    University West, School of Business, Economics and IT, Division of Business Administration.
    Onboardingprocessen under Covid-19-pandemin: en kvalitativ fallstudie kring introduktionen av nyanställda på distans2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the Covid-19 Pandemic, organizations have had to change the way they work, and more employees have had to work from home. This means that even new employees commence their employment remotely and are introduced to the organization remotely, meaning they go through the onboarding process remotely. Since the pandemic started approximately one year ago, there is limited research on how the onboarding process has been impacted and how the remote onboarding process has been experienced. This study’s purpose has been to create knowledge about how the onboarding of newemployees has been affected or changed during remote work. This has been created byexamining how new employees and those responsible for the onboarding have beenaffected by the onboarding process taking place remotely. To specify the purpose, the research questions were focused on employees from the same organization and who had worked the majority of their working hours remotely. The theory consisted of previous research around onboarding activities, organizational culture, socialization, and remote work. A case study design was chosen for this study. The selection of respondents was chosen through specific criteria’s, which included being from one organization, and the new employees had been working in the organization for a minimum of three months and not more than a year. To create an understanding of the experience of the onboardingprocess, qualitative semi-structured interviews were conducted with eight respondents, where three were in charge of the onboarding process, while the remaining five were new employees in the same organization. After the interviews, the material was transcribed and later became the empiricism for the study. The empiricism from these interviews showed above all that it was a challenge for the new employees to get to know their coworkers while working remotely. It was also difficult for the new employees to get an understanding of the organizational culture, this is supported by the theory as it shows that it can take a long time to understand the organizational culture. Additionally, there were only two out of five new employees who had a mentor from the start of the employment, and it was shown that a mentor would have been wanted. An analysis model was used, which was based on a previous model from Bauer (2010) called “The Four C’s” that consisted of four levels of what a successful onboarding process should consist of for new employees. Based on this model the organization reached the first level, which consisted of informing about rules, laws, and policies, while the remaining levels were partially achieved. The study shows that previous onboarding activities are still relevant, as well as mentorship, and the social aspect is extra important when the onboardingprocess is remote.

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  • 197.
    Barceló, Lídia
    University West, School of Business, Economics and IT, Division of Business Administration.
    The impact of company specific and foreign country factors on the choice of foreign market entry mode in the hotel industry: A case study of Meliá Hotels International entering Asia Pacific2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The tourism sector is the key driver of the Spanish economy, especially the hotel industry. Due to different reasons, Spanish hotel chains have started their internationalization process. In the other part of the world, Asia Pacific, is considered a region with an enormous tourism potential, in which the region receives a great number of international travellers every year. Additionally, due to the increase of the middle class, the number of domestic tourists has also increased. The study on the choice of entry mode is a topic very much discussed in the existing literature, since its choice is a key decision in the process of internationalization, and many factors influence this strategic decision. However, the motivation for this thesis is the lack of previous studies on the internationalization of Spanish hotel companies in Asia Pacific.

    From this perspective, the objective of this master's thesis in International Business is to gain a deeper understanding of the company specific and foreign country specific factors that influence a particular Spanish hotel chain in choosing an entry mode for internationalization into Asia Pacific. The Majorcan hotel chain, Meliá Hotels International, has been selected due to having its main focus the growth expansion into Asia Pacific.

    From here, a conceptual model has been developed on how different factors influence the decision of equity or non-equity entry modes. The study follows a qualitative research design and case study. The data has been collected through interviews and various documents published by Meliá. The major finding is undoubtedly Meliá's strong decision to follow a business model based on asset light and to establish itself in Asia Pacific by operating under management contracts. But the results also suggest factors that go beyond the characteristics of a company, such as foreign country factors, also accumulation of great influence, as specifically is the case for Meliá Hotels International into Asia Pacific.

  • 198.
    Bark, Emelie
    et al.
    University West, School of Business, Economics and IT.
    Ryan Claeson, Elise
    University West, School of Business, Economics and IT.
    Små till medelstora företags väg mot digital mognad inom Industri 4.0: En socioteknisk anpassning av mognadsmodellers dimensioner för bättre inramning av små till medelstora företags behov2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Industry 4.0 is a response to the challenges that companies in the industry face in terms of current growing market requirements and high competition, where the business meets a demand for a more efficient production in general. The transition to Industry 4.0 is, however, a complex and resource-intensive process, especially for small to medium-sized companies, which are fraught with several changes in their businesses. Evaluation of the digital degree of maturity is a crucial part of successfully moving towards Industry 4.0, however, the majority of existing maturity models are aimed at larger companies.

    The purpose of this thesis is therefore to investigate how adaptation of the dimensions of maturity models can be implemented to better frame the characteristic needs of small to medium-sized companies. The data collection method used for the thesis was semi-structured personal interviews and a group interview. These interviews consisted of both representatives from small to medium-sized companies and experts in the field.

    Based on the results, four dimensions were formed, which were adapted to the collected empirical data and the socio-technical perspective of the thesis, the maturity model Acatech; Business strategy & process, Human & Organizational culture, Financial resources and Technical resources and integration.

    The conclusion showed that the dimensions require adaptation to provide a realistic assessment of the digital degree of maturity for SMEs. In the organizational dimensions, Business strategy & process and People & Organizational culture, attention needs to be paid primarily to aspects concerning SMEs' structure, decision-making process, strategy and action plans, people and the central part of organizational culture in the journey towards I4.0. The Financial Resources dimension was identified as important for SMEs' transformation towards I4.0, as they are generally financially limited. The technical dimension, Technical resources and integration, it is particularly important to highlight an analysis of current technical resources and the need for I4.0 technologies. The adaptation of the dimensions of the maturity model does not provide a complete maturity model and only an overview and knowledge of the dimensions. There is therefore a need for further research to generate a fully functional and adapted maturity model for small to medium-sized companies.

  • 199.
    Barkman, Henrik
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Forsler, Elin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Motives for voluntary sustainability reporting: A study of SMEs in Sweden and the U.K.2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The climate is rapidly changing due to an increasing amount of emitted carbon dioxide which will lead to problems for future generations to meet their needs in terms of resources. More and more organizations have started acknowledging that their activities affect the environment surrounding the organization. Multinational organizations are forced by law to present a sustainability report to declare their contribution to a more sustainable development. Small and medium-sized organizations (SMEs) do not need topublish a sustainability report by law, but an increasing number of SMEs publish a sustainability report voluntarily. Therefore, it is of interest to gain knowledge about what motives SMEs have to present a voluntary sustainability report. The purpose of this study was to gain knowledge about motives for voluntary sustainability reporting by SMEs in Sweden and the U.K. To gain knowledge about the subject, a quantitative approach was used. In order to limit the scope of this study, SMEs in Sweden and the U.K. was targeted to answer a web-based survey. The survey was based on the theoretical framework, which consisted of the triple bottom line, the legitimacy theory and the stakeholder theory. Based on the theoretical framework, four hypotheses were formulated. Hypothesis 1 was that organizations have more motives for presenting information about environmental sustainability. Hypothesis 2 was about motives for voluntary sustainability reporting and legitimacy. Hypothesis 3b was that organizations prioritize certain stakeholders' demands. Hypotheses 1, 2 and 3b were all confirmed by descriptive statistics and one sample t-tests. Hypothesis 3a was about motives for voluntary sustainability reporting and satisfying their stakeholders' demands. Hypothesis 3a could not be confirmed or rejected due to scattered results in the descriptive statistics and the one-sample t-test. Two major conclusions could be drawn from the conducted survey. The first conclusion was that organizations have more motives to sustainability report about the environment rather than about the social or economic aspects of sustainability. The second conclusion was that both gaining legitimacy and satisfying certain stakeholders' demands are motives for sustainability reporting for SMEs.

  • 200.
    Bartczak, Amanda
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Keca, Tatjana
    University West, School of Business, Economics and IT, Division of Business Administration.
    Transformativt ledarskap under en pågående förändring2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to gain in-depth knowledge of how the hotel industry exercises transformative leadership during organizational changes with a focus on the Covid-19 pandemic, which has hit the tourism industry hard. To fulfill the purpose and answer the research question, a qualitative method was used during the study, which is also based on six interviews with leaders from a hotel. Furthermore, the study shows that the chosen organization uses transformative leadership during the Covid-19 pandemic. Above all, it is shown by the leaders working to motivate and encourage their employees. The leaders involve the employees in the decision-making process and let the employees be creative and come up with their own suggestions. The leaders have also emphasized that there have been difficulties in working with the employees on an individual level as the leaders during the Covid-19 pandemic have had to prioritize the organization as a whole. At the same time, all respondents emphasize that employee well-being was also a decisive factor during the ongoing Covid-19 pandemic.

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