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  • 401.
    Eriksson, Hilma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Olofsson, Rebecca
    University West, Department of Economics and IT, Division of Business Administration.
    Outsourcing inom produktion: En studie rörande utvalda företag inom inredningsbranschen2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Att använda sig av outsourcing i produktion och som en del av företags inköpsprocess kan minska risker, ge en ökad kompetens och leda till tid samt kostnadsfördelar. Detta kan även leda till att företaget kan lägga mer tid och engagemang på sin kärnkompetens istället för själva produktionen. För att företag ska hänga med i takt med utvecklingen och kunna konkurrera med sina produkter krävs att de har innovativa och unika produkter.

    Syftet med studien är att undersöka hur de utvalda inredningsgrossistföretagen använder sig utav outsourcing inom sin produktion samt vilka för- och nackdelar de kan stöta på i samband med dessa processer. Hur ser deras leverantörsrelationer ut samt hur arbetar de med CSR.

    Denna studie grundar sig i en kvalitativ metod som bygger på tre intervjuer med tre olika företag. Intervjupersonerna som valdes ut har kunskap och lång erfarenhet inom området. Den genomgående strukturen bygger på utvalda teman som består utav outsourcing, för och nackdelar med outsourcing, inköpsprocessen, leverantörsrelationer, produktutveckling och CSR. Dessa teman kan följas i teoretisk referensram, empiri samt i analys och tolkning. Allt material som presenteras har valts ut för att ge en helhet och för att kunna uppnå studiens syfte.

    Empirin bygger på semistrukturerade intervjuer där vi valt att att presentera respondenterna under företag A, B och C. Empirin har presenterats med hjälp av många citat ur intervjuerna för att stärka respondenternas svar samt för att läsaren själv ska kunna ta del av materialet och kunna tolka det. Ur materialet har vi tolkat att det finns både skillnader och likheter de olika företagens sätt att arbeta med outsourcing inom produktion.

    Slutligen har vi ur resultatet kunnat dra slutsatser att samtliga företagen använder sig utav outsourcing inom produktion till stora delar och att det ser många fördelar med detta sätt att arbeta. Där har vi även kunnat utläsa att leverantörsrelationer spelar en stor roll samt hur ett samarbete mellan olika parter kan leda till effektiv produktutveckling.

  • 402.
    Eriksson, Ida
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Karlsson, Linnea
    University West, Department of Economics and IT, Division of Business Administration.
    Going concern – revisorers hantering av företags fortlevnad: En studie om små svenska konkursdrabbade aktiebolag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Auditing involves a critical examination and assessment of a company's accounting and financial statements. For the review to be as reliable as possible, the company hires an auditor. It requires a certain professionalism to create an accurate picture of the company's financial reports, which are the basis of the audit professionalism. Audit standards arose for auditors so they can provide an early warning of financial problems to the company's stakeholders. The standard is a tool for the auditor regarding the determination of a company's survival. A problem that may arise concerning the determination is an incorrect assessment by the auditor, which can result in type I- and type II-errors. Research shows that there is a high proportion of type II-errors committed by auditors. It is also remarkable that there is hardly any research into the underlying factors. This study focused on the incidence of type II-errors and its underlying factors in small Swedish bankrupt companies.Research shows that Going concern opinion is one of the most important parts of a company's financial reports. The statement is also one of the most complex reports an auditor has to decide about. It shall describe the auditor's assessment of whether the company's survival is threatened or not. The assessment can result in an auditor committing a type II-error where they refrain from issuing a warning to companies that later go bankrupt. Type II-error can lead to financial consequences, for instance stakeholder's uncertainty about the company's future and the auditor's loss of clients. The study examined type II-error in relation to the size of the accounting firm, audit fees and increased solidity of 85 annual reports. The results showed that type II-errors were found in 53 percent of the audited financial statements. The majority of type II-errors are committed by auditors employed by a medium-sized agency. Audit fees are items that were not stated in the annual reports, which resulted in a large loss. The result also showed that statements with type II-error demonstrated a reduced solidity.The study has given us knowledge that it is common with type II-errors in small Swedish companies. An underlying factor for the rise is the auditing firm's size. The study cannot prove that nor the audit fee or increased solidity is an underlying factor for type II-error.

  • 403.
    Eriksson, Kristina M.
    et al.
    University West, Department of Engineering Science, Division of Production Systems.
    Carlsson, Linnea
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Exploring Socially Sustainable, Smart Manufacturing: Building Bridges Over Troubled Waters2024In: Lecture Notes in Mechanical Engineering, ISSN 2195-4356, E-ISSN 2195-4364, p. 833-841Article in journal (Refereed)
    Abstract [en]

    Contemporary manufacturing organizations formulate strategies towards smart manufacturing. However, strategies often merely regard technological improvements of working processes and activities and pay limited attention to human-centric perspectives. This study addresses the complex phenomenon of reaching socially sustainable smart manufacturing by exploring the human-centric perspectives in the eras of Industry 4.0 and Industry 5.0. Data were collected through an explorative qualitative case study with focus groups applying the history wall approach to document informants’ choices of activities that impact digitalization. To investigate informants’ interpretations and experiences of digital initiatives and prospects, the history wall approach was coupled with the analytical lens of the co-workership wheel, with its four conceptual pairs: trust and openness, community spirit and cooperation, engagement and meaningfulness, responsibility, and initiative. A total of 17 informants from different organizational levels at a case company participated. Activities, impacting digitalization, brought forward were grouped into technology, organization, and external impact. Results showed that human-centric and intangible perspectives surfaced as prerequisites when navigating industrial digitalization. Further, digital initiatives and prospects risk drowning in re-occurring organizational changes making successful implementation difficult. Thus, organizations cannot rely solely on technology, but must consider activities related to organizational aspects and impacts from the external environment, when introducing digital initiatives. Intrinsically, recognition of the co-workership concept, emphasizing human-centricity, can support the foundation necessary for bridging the gap towards socially sustainable smart manufacturing and strengthening the emerging I5.0 research.

  • 404.
    Eriksson, Kristina M.
    et al.
    University West, Department of Engineering Science, Division of Production Systems.
    Carlsson, Linnea
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    To digitalize or not? Navigating and merging human: and technology perspectives in production planning and control2022In: The International Journal of Advanced Manufacturing Technology, ISSN 0268-3768, E-ISSN 1433-3015Article in journal (Refereed)
    Abstract [en]

    Contemporary manufacturing companies are navigating industrial digitalization anticipating increased production efciency and competitiveness in a volatile environment. This study focuses on the implementation processes of digital tools for production planning and control (PPC), i.e., advanced planning and scheduling (APS) software, in relation to the application of analog planning with physical fow boards. Digital tools can support understanding the consequences of production changes and variations, hence facilitating adaptable and resilient manufacturing. However, technological changes can be daunting, and efective implementations require dynamic capabilities to remain competitive in elusive environments. The aim is to study the implementation processes of an APS software to understand the requirements of fruitfully moving from analog planning to next-generation digital tools for decision support in PPC. The paper presents an explorative case study, at a manufacturing company within the energy sector. The interview study took place over 9 months during 2020–2021, investigating current and retrospective aspects of the case across 2019–2021. The case study comprises 17 in-depth interviews with a range of company employees, e.g., logistics managers and functions responsible for digitalization development. The results highlight the challenges of implementing and especially trusting digital tools for PPC. To realize the value of digital tools for PPC, it is argued that it is imperative to simultaneously apply a human-centric perspective in decision making to ensure trustworthy, sustainable, and resilient human-data-technology nexus implementations towards smart manufacturing

  • 405.
    Eriksson, Sandra
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Magnusson, Linda
    University West, Department of Economics and IT, Division of Business Administration.
    Hög sjukfrånvaro: en kvantitativ studie med utredning av sjukskrivningsprocessen2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Enligt SKL:s (Sveriges kommuner och landsting) sammanställningar visar kvinnornas sjukskrivningar en negativ trend inom den kommunala sektorn. Av de 270 registrerade kommunerna ligger 265 kommuner högre när det gäller kvinnornas sjukskrivningssiffror i jämförelse med männen. Vår studie är ett samarbete med Vänersborgs kommun där vi har haft kontakt med personalekonomen Martina Kruus. Vänersborgs kommun är en av de kommuner som finns i SKL:s samanställning och som visar höga sjukskrivningssiffror bland kvinnorna. Vänersborgs kommun kan från 2014 till 2015 års personalekonomiska redovisning utläsa att kvinnorna har gjort en ökning med sju procentenheter, detta är något som oroar dem

    1. Det som Vänersborgs kommun inte kan utläsa ifrån deras information är vad som är de största orsakerna till att kvinnornas sjukskrivningssiffror har ökat på ett år. Flera studier och litteratur visar att brister under sjukskrivningsprocessen är faktorer som leder till missbedömningar och missförstånd. Vänersborgs kommun behöver en tydligare struktur för att få kontroll på de stigande långtidssjukskrivningarna och orsakerna till dessa. Slutsatsen av vår studie blir att vi rekommenderar ett utökat samarbete mellan Vänersborgs kommun och deras nuvarande företagshälsovård och genom det anser vi att de kan förebygga deras problem med ökade sjukskrivningar. Vår studie har en kvantitativ ansats då vi i vår studie har studerat redan framtagna styrdokument och enkätundersökningar. Detta har vi sedan jämfört med vår framtagna teori, som bygger på tidigare forskning i form av vetenskapliga artiklar och relevant litteratur inom området. Utifrån detta har vi som författare fört en diskussion för att komma så nära ett positivt lösningförslag som möjligt för Vänersborgs kommun.

  • 406.
    Eriksson, Therese
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Hamberg Broman, Madelene
    University West, Department of Economics and IT, Division of Business Administration.
    Bokföringslagens påverkan på samhället: Vad hade hänt om lagen inte fanns2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I denna studie undersöker vi varför det är viktigt att bokföringslagen finns och vad som hade hänt om den inte fanns. Utöver aktuell litteratur har vi även intervjuat fyra yrkesmän som alla påverkas av Bokföringslagen på något sätt i sitt yrke. Vi ger läsaren en fördjupad förståelse om vad bokföringslagens innebär och beskriver vad bokföringsnämnden arbete innebär för både lagen och samhället. Genom att analysera och diskutera kan du som läsare följa vår slutsats av studien och se vad vi anser att bokföringslagen har för betydelse för samhället och vem och vilka lagen påverkar

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  • 407.
    Ernervik, Stefan
    University West, School of Business, Economics and IT, Division of Business Administration.
    Hur styrs idrottsföreningar?: En kvalitativ studie av styrning av idrottsföreningar.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The paper deals with the forms of governance used in sports clubs. The background is that sports clubs today not only need to consist of non-profit members and there may be an interestin commercializing their business in order to get more money into their business. But when clubs hire staff, organize events around their matches, organize camps, big cups, matches on the internet or other events, it demands the governance of the association. The purpose of this essay is to gain deeper understanding and knowledge of the governance of professionalized and commercialized sports clubs. The research question is: what form of governance do professionalize and commercialized sports clubs use? To answer the question, the theory of Malmi and Brown's (2008) Management Control Systems as a package (MCS package). It focuses on studying an organizational control according to a package. MCS packages consist of three levels where the top level is cultural control through the clan, values and symbols. The middle level consists of planning, follow-up and reward systems. At the bottom is the administrative management that focuses on how the organizational and leadership structure looks and what policies and procedures exist. A qualitative method was used through Semistructured interviews. Four sports clubs employing employees and commercialized elements in their activities participated. What emerged in the empiricism was that all four associations largely used administrative and cultural control. When it came to planning, follow-up and reward systems, there were more distinct differences. The sport club that has achieved the greatest sporting successes of the four, used all three to a greater extent than the others. However, two others have achieved relatively good success without making use of planning and follow-up to the same extent and not using the reward system at all. There is incentive to believe that more planning and follow-up is the key to success, but it is a small dossier and there is a need for more studies to become safer in the analysis. As clubs becomes more professional, the business becomes gradually bureaucratic.

  • 408.
    Escobar, Annelie
    University West, School of Business, Economics and IT.
    Att skapa hållbaravolontärengagemang: Hur ledare inom den idéburna sektorn påverkar volontärers motivation ochlångsiktiga engagemang2023Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Many non-governmental organizations (NGOs) depend on volunteers to be able to carry out their missions and achieve their goals. It is therefore important for the organizations and their leaders to understand how they can motivate their volunteers and create long-term and sustainable volunteering missions. Previous research shows that leadership can affect job satisfaction and motivation in different ways. Previous studies also show that motivation, especially in relation to volunteers, is important, as the assignment rests on a voluntary basis. The purpose of this study is to contribute with knowledge about how, and in what way, leaders in NGOs influence the volunteers' motivation and long-term commitment. This studyis based on data from qualitative interviews with fifteen volunteers from three different non-governmental human rights organizations in Sweden. During the interviews, the participants described that the leaders of the organization were perceived as important for motivation and long-term commitment, and at the same time, other factors were highlighted as important, such as the relationship with other volunteers and contact with the target groups. The leadership of the organizations was described in various ways, and as something that can both facilitate and hinder motivation and long-term commitment. The data was analyzed using thematic analysis with the support of the Framework method, as well as a theoretical analysis model consisting of previous research, but which mainly consisted of the Self Determination theory. The study's results show that four factors in particular are important for how leaders influence the volunteers' motivation and their commitment in the long term. These are: relationships, structure, autonomy/influence and sustainability. At the same time, the study shows which factors are needed, and to what extent can vary and be influenced by both individual incentives and contextual circumstances, as different people have different needs for structure, influence and feedback. A challenge will therefore be to adapt the leadership’s models and styles according to the needs of each individual volunteer or to the specific group of volunteers, in a way that is in line with the organization's possibilities, needs and resources.

  • 409.
    Esperi, Inger
    et al.
    Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan..
    Lorentzon, Johan
    Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan..
    Siverbo, Sven
    University West, Department of Economics and IT, Division of Business Administration.
    Konkurrens och styrning: Privata utförare inom kommunal verksamhet2016Report (Other academic)
    Abstract [sv]

    Kommuner, regioner och landsting utgör en betydande del av den svenska offentliga sektorn och tillhandahåller tjänster som är betydelsefulla för landets medborgare. Några exempel är vård av äldre och funktionshindrade, utbildning samt hälso- och sjukvård. Under senare år har den andel av verksamheten som tillhandahålls direkt av kommuner, regioner och landsting minskat. Istället har förekomsten av privata utförare ökat inom många områden. Eftersom den upphandlade verksamheten motsvarar stora belopp och omfattningen kontinuerligt ökar är det viktigt att dessa beställare ser till att de privata utförarna levererar verksamhet på överenskommet sätt och med utlovat resultat. Denna forskningsrapport syftar till att beskriva och förklara hur offentliga beställare styr privata utförare i olika styrsituationer avseende konkurrenssituationen och vilken verksamhet som upphandlas. Det empiriska materialet är insamlat genom intervjuer både med kommuner och med privata utförare.

  • 410.
    Fagefors, Carina
    et al.
    Sahlgrenska University Hospital, Department of Pediatric Anesthesiology, Intensive Care and Neonatology, Gothenburg ; Chalmers University of Technology, Technology Management and Economics, Gothenburg.
    Lantz, Björn
    University West, Department of Engineering Science, Division of Industrial Engineering and Management, Electrical- and Mechanical Engineering. Chalmers University of Technology, Technology Management and Economics, Gothenburg.
    Application of Portfolio Theory to Healthcare Capacity Management2021In: International Journal of Environmental Research and Public Health, ISSN 1661-7827, E-ISSN 1660-4601, Vol. 18, no 2, p. 1-9, article id 659Article in journal (Refereed)
    Abstract [en]

    Healthcare systems worldwide are faced with continuously increasing demand for care, while simultaneously experiencing insufficient capacity and unacceptably long patient waiting times. To improve healthcare access and availability, it is thus necessary to improve capacity utilization and increase the efficiency of existing resource usage. For this, variations in healthcare systems must be managed judiciously, and one solution is to apply a capacity pooling approach. A capacity pool is a general, collaborative capacity that can be allocated to parts of the system where the existing workload and demand for capacity are unusually high. In this study, we investigate how basic mean-variance methodology from portfolio theory can be applied as a capacity pooling approach to healthcare systems. A numerical example based on fictitious data is used to illustrate the theoretical value of using a portfolio approach in a capacity pooling context. The example shows that there are opportunities to use capacity more efficiently and increase service levels, given the same capacity, and that a mean-variance analysis could be performed to theoretically dimension the most efficient pooling organization. The study concludes with a discussion regarding the practical usefulness of this methodology in the healthcare context.

  • 411.
    Fagefors, Carina
    et al.
    Sahlgrenska University Hospital, Department of Pediatric Anesthesiology, Intensive Care and Neonatology, Gothenburg; Chalmers University of Technology, Technology Management and Economics, Gothenburg.
    Lantz, Björn
    University West, Department of Engineering Science, Division of Industrial Engineering and Management, Electrical- and Mechanical Engineering.
    Rosén, Peter
    University of Gothenburg, Department of Business Administration, Gothenburg.
    Creating Short-Term Volume Flexibility in Healthcare Capacity Management2020In: International Journal of Environmental Research and Public Health, ISSN 1661-7827, E-ISSN 1660-4601, Vol. 17, no 22, article id 8514Article in journal (Refereed)
    Abstract [en]

    It is well-known that unpredictable variations in supply and demand of capacity inhealthcare systems create the need for flexibility. The main tools used to create short-term volume flexibility in the healthcare system include overtime, temporary staff from internal calling lists, moving staff across units, internal staffing pools, external staffing agencies, queuing patients, and purchasing care from external providers. We study the creation of short-term volume flexibility in healthcare systems to manage short-term capacity losses and demand fluctuations. A questionnaire was developed and distributed among healthcare managers in the Region Västra Götaland healthcare system. Respondents were asked to what extent they used each tool to create short-term flexibility in capacity. Data were analyzed using multiple regression analysis. Several significant tendencies were found, including that acute units use overtime and internal staffing pools to a larger extent, and queuing patients and external providers to a lesser extent than planned units. The prerequisites and required managerial approaches used to efficiently manage aggregate capacity in the system differ substantially between different parts of the system. These differences must be addressed when, for example, capacity pools are considered. These results serve as a stepping stone towards a more thorough understanding of efficient capacity management in healthcare systems.

  • 412.
    Fagerlind, Caroline
    et al.
    University West, School of Business, Economics and IT.
    Mueller, Selina
    University West, School of Business, Economics and IT.
    An Investigation of Product Attributes and the Impact on Perception and Purchase Intention of Plant-Based Products: A study of German and Swedish flexitarians and plant-based consumers2022Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: There is a global dietary trend towards a plant-based diet. A plant-based diet results in lower CO2 emissions and thus positively impact global warming. Therefore, it is crucial to support consumers' willingness to change their diet and help brands communicate their message of plant-based substitutes. Therefore, the aim of the study is to learn more about how intrinsic and extrinsic product attributes influence the consumers’ perception and purchase intention of plant-based products. Flexitarian, vegetarian and vegan consumers of Germany and Sweden provide meaningful insights into consumer behaviour toward plant-based products. So far, the previous literature states some product attributes relevant for plant-based consumers.

    Study Design: The thesis is conducting a qualitative research strategy with a cross-sectional design and a qualitative content analysis. Twelve semi-structured interviews were conducted, consisting of six German and six Swedish participants. From each nation, three flexitarians and three vegetarians or vegans were interviewed.

    Findings: The perception of product attributes, taste, price, packaging, product information, labelling, country of origin and brand influence the purchase intention of German and Swedish consumers to different degrees. Our results indicate that perception can be particularly influenced by trust, knowledge and experience about the product attribute and accordingly can lead to purchase or non-purchase intention. Secondly, the perceptions and purchase intentions of Germans and Swedes are very similarly influenced by product attributes. However, German consumers' perceptions differ from Swedish consumers by questioning product features more critically and need more information to have a purchase intention. On the other hand, environmental product attributes are perceived as more important and country of origin lead to an increased purchase intention for Swedish flexitarians and vegetarians compared to German flexitarians.

    Practical implications: The results of the study are relevant for marketing managers and product developers in plant-based companies. To positively influence customer perception and purchase intention, product attributes must be adapted and developed to meet customer needs. Companies operating in the food industry are advised to consider both intrinsic and extrinsic product attributes to attract new customers and retain old ones.

    Value: This study is the first study that creates meaningful insights into German’s and Sweden’s perception and purchase intention of intrinsic and extrinsic product attributes. The study also provides information and recommendations that can be used by manufacturers and identifies future quantitative approaches based on qualitative findings.  

  • 413.
    Falah, Zabiullah
    et al.
    University West, School of Business, Economics and IT.
    Ganesh, Mridula
    University West, School of Business, Economics and IT.
    Challenges of Expatriates in Sweden2023Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis rigorously explores the challenges faced by expatriates in Sweden, covering vital aspects like language, culture, integration, work-life balance, support frameworks, housing, healthcare, and familial dynamics. Synthesizing data from diverse sources offers crucial insights into enhancing expatriates' well-being and integration. The conclusions drawn from the study hold implications for policymaking and interventions, benefiting both the expatriate community and the host society. These findings are integral to comprehending the intricacies of cross-cultural interactions, social assimilation, and multicultural dynamics.By identifying challenges and effective coping mechanisms, this research contributes to the development of an inclusive environment that nurtures the flourishing of expatriates while enriching the social fabric of Sweden. Ultimately, this work underscores the necessity of addressing expatriates' challenges to ensure seamless integration, enhance their quality of life and promote societal cohesion.

  • 414.
    Falegård, Sanna
    et al.
    University West, Department of Engineering Science.
    Elisson, Dilip
    University West, Department of Engineering Science.
    Säkrare budgivning med ny fastighetsmäklarlag?2009Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The real estate industry have been well publicized in the media the recent years and last year a new draft law of the new real estate agent law were presented. Today there is now law governing the broker’s obligation to present the bidding list upon completion of bidding. However, the new draft law says: ”The broker should be obligated to document the bidding process and when the agreement is met, give the information to the seller and buyer, it should also aim to prevent the broker to present fake bids and thereby push up the price.” The purpose with this essay is to find out if the new law will result in safer auctions. We also want to find out how the real estate agents’ attitude to the bidding procedure in the new and if their trust will rise in potential buyers. Finally, we also want to find out whether the new law will change the buyers’ view on the bidding process. We have been working with articles, studied the text, inquiries, responses, email contacts, and conducted interviews with real estate agents, buyers and a lawyer. The reception of the new law is positive from almost all quarters. Due to the legislative change the, belief is that the trust will rise. The buyers’ view of the bidding process in the future will change when they feel greater safety in future legislation.

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  • 415.
    Falk, Carina
    University West, Department of Economics and IT, Division of Business Administration.
    Attityder till arbete i offentlig sektor: En fallstudie i Varbergs kommun2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
  • 416.
    Fang, Fei
    University West, Department of Economics and IT, Division of Business Administration.
    Consumer Enduring Involvement of Coffee from Brand Coffeehouse in China2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The thesis "Consumer Enduring Involvement of Coffee from Brand Coffeehouse in China" is written by Fei Fang, in the course EXC504 Degree Project, Business Administration, Bachelor - Marketing in second semester in 2016. The main problem is to test two hypothesis: 1.The degree of enduring involvement with coffee from coffeehouse is around medium or high for Chinese consumers; 2. Enduring involvement is related to perceived social risk positively. By confirming these two hypothesis, people who concerned could get to know more about enduring involvement with coffee consuming among Chinese consumers, and the relationship between enduring involvement and perceived social risk could be revealed. The thesis take a deductive quantitative research method, and the data was processed by SPSS with bivariate correlation. Empirical data has confirm both hypothesis and fits the theories about 30 situational involvement, enduring involvement and perceived social risk in previous literature.

  • 417.
    Farah, Andreé
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ledarskapets betydelse för en effektiv arbetsplats2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims at providing more information about the required leadership style within organizations to provide as strong a performance as possible within organizations where employees are motivated and committed to acting for the best interests of the organization. Today, organizations face great competition in the market and need an organization that manages to function internally within the organization but also out to the customer. The purpose of this study is to see if there is a leadership style that promotes commitment and efficiency at the workplace.

    To fulfill the purpose of the study, scientific articles have been used where theories in the relevant research area have been developed and used together with collected empirical data. Empirical data has been gathered through semi-structured interviews where interviews have been conducted to store managers and staff at the workplace. The two organizations that have been studied are Sibylla and Systembolaget. Both these organizations need a staff who are skilled in their duties, where good service with a lot of customer contact is managed. The role of leadership in these forms of work is what this study follows and focuses on.

    This study contributes to clarifying the leadership style needed today to increase involvement and motivation among the staff within the organization. This study has shown that increased involvement and motivation among staff has been created through transformational leadership style. It has been shown that good relationships build strong togetherness and efficiency among employees. Leadership styles that promote clarification and simplification as well as a division of responsibility have been shown to provide good efficiency in organizations today. In order to keep up with such a dynamic market as it is today, it is important to have a functioning organization that acts as efficiently as possible. This creates the need for a good workforce where leadership styles that promote relationships and openness have been proven to be the best.

  • 418.
    Faraj, Ara
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Shaikh, Imad
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ersättningssystem: En fallstudie inom en konkurrensutsatt bransch2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies today seem to have problems with retaining and recruiting new staff, especially staff that are in great demand. This has resulted in companies having difficulties with expanding and competing in the market. One way to retain and possibly attract new employees is to implement a performance-based pay as part of the companies compensation system. Companies customize their systems as they think may increase the chances of reducing employee turnover and thus growing.

    The purpose of this study was to identify the key elements in which why and in what way compensation systems with performance-based pay can increase opportunities for attracting and retaining employees in a competitive industry.

    In order to accomplish this we have conducted a case study with a rather growing company within a competitive industry. In the study we used a qualitative approach as a method in which we had interviews with both the companies management team and its employees.

    Based on the theory and data in our research, performance-based pay is a more attractive model because it contributes to more flexibility, responsibility and the ability to increase income. Another contributing factor to why it is considered attractive, is also that it promotes transparency between employee and employer.

  • 419.
    Faraz, Bahar
    University West, School of Business, Economics and IT, Division of Business Administration.
    Den ideala och den icke-ideala följaren: Följarens egenskaper utifrån ett följarsperspektiv i en organisation2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study was to investigate through interviews both characteristics that wereassociated with the ideal and non-ideal followers in a Swedish organisation and how these characteristics affected other followers in the same organization. The followers' characteristics were examined in both a follower-follower and a follower-leader relation. The study's theoretical framework was based on the follower's implicit followership theory and followership prototypes. The results of the study showed that a total of 26 characteristics characterized the ideal and non-ideal follower. 16 characteristics such as responsible, loyal, structured, inspiring and cooperative, etc. were included in the prototype of the follower and were considered to characterize the ideal follower. Characteristics such as non-responsibility, non-delegating, bullying, selfish, etc. were part of the follower's anti-prototype and were associated with the non-ideal follower. The results showed that in a follower-follower relationship, the characteristics were associated from an "I" perspective. In other words, the respondents described the characteristics of the ideal and the non-ideal follower in relation to themselves. However, in a follower-leader relationship, the characteristics were associated from both “I” and also “we in the workgroup” perspective. In other words, the respondents described the characteristics of the ideal and the non-ideal follower in relation to both themselves and the working group. Based on the empirical evidence, it was not possible to assess which characteristics were the most important in the ideal and the non-ideal follower. The study showed that the characteristics of the ideal follower contributed above all to peace of mind at work, collective learning, competence development and development in workplace, etc. For the non-ideal follower, the characteristics led to a poor work environment, mental strain, poor work performance, etc. 

  • 420.
    Faruk, Hossan
    et al.
    University West, Department of Economics and Informatics.
    Habib, Ahsan
    University West, Department of Economics and Informatics.
    Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008.Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance between two companies. The mathematical calculation was establish for ratio analysis between two companies from 2007-2008.It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. Liquidity ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform of short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio. Asset management ratio is measurement how to effectively a company to use and controls its assets. Its also quantify into seven categories for both pharmaceutical companies such as account receivable turnover, average collection period, inventory turnover, account payable turnover ,account payable turnover in days ,fixed asset turnover ,total asset turnover. Profitability ratio is evaluate how well a company is performing by analyzing and how profit was earned relative to sales, total assets and net worth for both pharmaceutical companies. Debt coverage ratio is performing that the property insufficient to collect their mortgage for both companies and market value is perform the stockholder to analysis their future market value of the stock market. Overall analyses are measurement the best one between Beximco and Square pharmaceutical companies.

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  • 421.
    Fayad, Ali
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Kaban, Lavina
    University West, Department of Economics and IT, Division of Business Administration.
    Konflikthantering ur ett ledarskapsperspektiv: En kvalitativ studie om hur konflikter hanteras bland ledare2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Att definiera vad en konflikt innebär kan göras på olika sätt. Upplevelsen av konflikter är oftast negativ, vilket det inte alltid behöver vara. Effekten utav konflikter kan vara både positiv och negativ. Konflikter anses vara mycket nyttiga och positiva när de hanteras rätt. En konflikt kan uppstå utav olika orsaker, t.ex. när två individer ställs mot varandra där den ena individen hindrar den andre från att nå ett mål, tillfredsställa ett behov eller att slippa en förändring, eller när en medarbetare med fel kompetens blir anställd och inte lyckas genomföra arbetsuppgifterna. Som en ledare i en organisation är det viktigt att ingripa när en konflikt uppstår, exempelvis när en individ på en organisation ofta antyder om en konflikt eller tar upp ett problem som denne har, när ett problem kvarstår och ingen förbättring sker, när kvaliteten och produktiviteten i en organisation sjunker, när sjukfrånvaron stiger eller när stämningen är dålig. Därför är ansvaret för en ledare att kunna hantera konflikter på ett kontinuerligt sätt. Något som även har en påverkan på konflikter är förändring samt vid dålig kommunikation. I vissa situationer kan hinder i konflikthanteringen uppstå och för att undvika de olika skadorna som arbetsplatsen kan drabbas utav är det viktigt att ledningen hanterar dessa konflikter innan det uppstår och ger en inverkan. Vi har därför valt att i denna studie fokusera på konflikthantering ur ett ledarskapsperspektiv. Studiens syfte är att undersöka hur konflikter hanteras på arbetsplatsen av ledaren, hur ledaren förebygger konflikter samt vilken syn det finns på konflikter. För att detta syfte ska besvaras har studien ett kvalitativt synsätt. Med detta menas att utfallet utav teorin och empirin tolkas och analyseras utifrån egna resonemang. Teorin som finns med i studien har vi hämtat från olika litteratur samt vetenskapliga artiklar som detta ämne handlar om. Empirin baseras på tre intervjuer, för att kunna jämföra teorin med praktiken.

    Resultatet påvisar att synen på konflikter är negativ i grund och botten, men att det kan ses som något positivt beroende på om det hanteras rätt eller inte. Det finns inte ett särskilt ledarkoncept att följa, vilket gör ledarskap till ett komplicerat ämne. I de olika organisationerna använder sig ledare inte utav specifika metoder vid hantering av konflikter som teorin behandlar. Därför stämmer vissa element överens med teorin som berör detta ämne. Såväl informanterna och litteraturen påvisar att en ledare kan förebygga konflikter i organisationer.

  • 422.
    Fernandez Gómez, Manuel Antonio
    University West, Department of Economics and IT, Division of Business Administration.
    Strategic B2B Marketing Management: A Competitive Analysis for the Oil & Gas Simulation Industry2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The development of competitive advantage in the current global economic context is a widely studied issue within academics and professionals. However, competition in the oilfield services industry, despite its relevance in the global economy, has not yet received significantly attention. Within the international business context there are very few studies that seek to analyze the increasing market for simulation software technology within the oil and gas industry from the viewpoint of competitive analysis.

    Access to new technologies is enabling the oil and gas industry to reduce project cost as well as increase safety and product reliability, all while reducing environmental impact and becoming more efficient in the extraction process. For many years, the industry has relied on technology to find, produce and process petroleum. Now, oil and gas operators have a great opportunity to accelerate the pace of innovation through the benefits from advances in simulation technology, which will play an increasingly important role in technology development for drilling, production, transport, and processing of petroleum and derivatives.

    This thesis examines the sources of competitive advantage in the oil and gas simulation market through a competitive analysis of the specific industry. The framework used for the present analysis is founded on concepts acquired primarily from the business strategy and strategic marketing management fields, in particular, theories focused on competitor analysis, competitive advantage and competitive differentiation and service development. The study helps as well to analyze the competitive landscape of the oilfield services industry, concretely those providers of visualization and simulation software within the oil and gas industry.

    The study is based on a qualitative research to explore and assess each of the competitors and the specific characteristics within the industry. The qualitative approach used seems the most appropriate since no other studies were found on the topic of competitive advantage and service differentiation for oilfield simulation providers. The gathered information is therefore mainly of a qualitative kind. The thesis is besides conducted as a case study, concretely a competitive analysis for the oil and gas simulation industry through an analysis of four of the main players in the market. To gain a better inside of the market and the factors affecting the competitive landscape, semi-structured interviews to managers with relevant experience within the companies were also conducted.

    The findings based on both the theoretical framework and the empirical research are then analyzed using the analysis model proposed in the form of a strategic tool.

    As a conclusion, the study provides an outline of a competitive analysis and landscape for the oilfield virtual reality simulation industry and emphasizes the importance of identifying the key success factors inherent to the market to enhance a solid competitive advantage. Finally, the findings of this research emphasize the important role that service differentiation and innovation plays in the strategic marketing management process of B2B services providers operating in highly competitive, high-tech B2B markets

  • 423.
    Fhager, Mathilda
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Fredriksson Hellgren, Emmalie
    University West, School of Business, Economics and IT, Division of Business Administration.
    Att rekrytera rätt är en organisations viktigaste uppgift: Potentialen hos människan är oändlig, det gäller bara att hitta rätt2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The result of a recruitment can in many ways be crucial for the progress of an organization. It its very important that it is implemented correctly and reflects the requirements that exists from the organization. There are a variety of methods in a recruitment, which also means that there are a variety of recruitment processes. How do different choices of recruitment methods affect an organization and how come one method can be considered more cost effective than another? The purpose of the study has been to investigate the recruitment methods used by organizations and the basis for the different choices. The study also examined whether there are some recruitment methods that are less costly in relation to each other and how different organizations view the costs of recruitment and the choice of recruitment method. The empirical material was collected through semi-structured interviews where the questions were about recruitment, methods and processes, costs of recruitment and recruitment firms. The selection of respondents was based, among other things, on a criterion that the interviewee had some form of connection to recruitment at its organization, a total of five interviews were conducted on five organizations. Our result shows first and foremost that the personal network is considered to be a very important part of recruitment, which is preferably used primarily if possible. It also emerged that recruitment via the internet is a method that is steadily growing over time and which the organizations want to expand their use of. Having a good reputation was highly valued according to the respondents, especially for those organizations that are of the smaller size and who in many situations may be dependent on contacts via contacts, once again the personal network. Recruitment is an important part for an organization, but it is also something that can in many cases be very costly, this aspect emerges several times through our empirical material where the interviewees pointed out that this aspect can be crucial. The cost can come in either by money or by the time it takes. Our result states that cost, and in many situations time, was something that was desirable to reduce for organizations. For some it meant a reduction in the time aspect, by using recruitment firms and for some it meant focusing on the personal network and finding aspirants through it. The conclusion of our study is that the implementation of recruitment is a complex process since it is about people and how they present themselves in an interview. The process is also about how organizations presents itself to those who seek work, as well as in everyday work towards the surrounding world. This is something that affects all organiza-tions and must be prioritized in order for them to generate long-term results that benefit the organization and create development.

  • 424.
    Fjeld, Fredrich
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ekonomistyrning i små och medelstora företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study has been to investigate how SMEs use management accounting in the operation of their business.

    Management accounting is a broad subject that has been studied extensively for decades. There are many different models and theories for how the economy can be used to create models for governance, planning and evaluation. Since the beginning, they have had a major focus on large organizations because that's where there really was a need to formalize the management in order to create a profitable business. However, the interest of how these theories and models can also be used by smaller companies is great. Recently, it has been noted and conducted some studies on just how small companies can benefit, or have benefited, from management accounting. However, there is space to study just how small businesses actually do and why they do it regarding to management accounting.

    This study has taken its starting point in two similar companies with some preconditions and studied how they have used financial management and attempted to account for both the conscious and unconscious choices that the respective business leaders have done in terms of financial innovation.

  • 425.
    Flensburg, Per
    University West, School of Business, Economics and IT, Divison of Informatics.
    Introducing e-learning in municipal contact centers: a Swedish case study2011In: Uddevalla Symposium 2011. Entrepreneurial Knowledge, Technology and Transformation of Regions: Revised papers presented at the 14th Uddevalla Symposium, 16-18 June, 2011, Bergamo, Italy / [ed] Irene Bernhard, Trollhättan: University West , 2011, p. 307-318Conference paper (Refereed)
  • 426.
    Flink, Elin
    et al.
    University West, Department of Economics and IT.
    Santesson, Eifra
    University West, Department of Economics and IT.
    När pengarna inte räcker: En studie om finansiell bootstrapping och hur det används inom svensk filmproduktion idag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Contemporary Swedish film industry is financed mainly by government funding. However, there is potentially not enough funding in comparison to how many films are produced in Sweden every year. When funding is inadequate it could be paramount to master the concept and instrument of financial bootstrapping in order to complete a film. Financial bootstrapping is a term and tool regarding the acquirement of resources, albeit to a lower cost than market value or to no costs at all. This essay aims to investigate whether this phenomenon exist within the Swedish film industry, if so - who is using this tool and why. The research also intends to chart the approach and feelings of users both in short film as well as full feature film. We have found that utilization exists and is generally more frequent amongst films that are not fully financed. The occurrence is often more common in short films than in feature films; also it exists within the different levels of film production and is used by various positions. Thoughts regarding the practice of financial bootstrapping are ambiguous; there are positive approaches when there is a mutual gain between the relevant participants, but also, negative approaches when the benefits from the collaboration are divided unfairly.

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    När pengarna inte räcker
  • 427.
    Fogelberg, Carolina
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Österberg, Nicole
    University West, Department of Economics and IT, Division of Business Administration.
    Perspektiv på kvinnligt ledarskap: En kvalitativ fallstudie av perspektivet på kvinnligt ledarskap2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    I vardagen möter vi ofta ledare av olika kön, många arbetar med en manlig eller en kvinnlig ledare. Bakgrunden till studien är ett gemensamt intresse att se närmare på vad det är som gör att samhället idag pratar kring skillnaderna om kvinnlig eller manlig ledarskap. Vi kommer att studera om det finns några speciella skillnader som kännetecknar det kvinnliga respektive det manliga ledarskapet. Vi som författare har i många studerade litteraturer stött på frågan kring genus och ledarskap, studien är framtagen på intervjuer för att studera närmare på vad människorna i samhället idag tycker och tänker kring hur en man eller kvinna leder. De förutfattade meningarna vi tänker kring är om det är från tidigare år som grunden har lagts, i att en kvinna är mer passande i hemmets sysslor än i arbetslivet.

    Vi har genom en fallstudie på Högskolan Väst, tagit fram om det i samhället idag upplevs finnas specifika skillnad mellan manligt och kvinnligt ledarskap. I uppsatsen har vi genomfört intervjuer samt samlat in enkätsvar från respondenter.

    Med stöd av forskning och intressenterna, anser vi att någon övergripande skillnad på män och kvinnor inte finns. Den stora skillnaden är vi som individer, inte vilket kön vi har.

  • 428.
    Folkesson, Enar
    University West, Department of Economics and IT, Division of Law, Politics and Economics.
    Företaget i ekonomisk kris: en inblick i insolvensjuridiken2007 (ed. 7)Book (Other academic)
  • 429.
    Folkesson, Enar
    University West, Department of Economics and IT, Division of Law, Politics and Economics.
    Något om den svenska kredit‑ och obeståndsrättens utveckling under de senaste 150 åren2007In: AC : de första 150 åren: från köpmannaföreningar till Ackordscentralen : 1857-2007 / [ed] Kubu, Mert, Sverige: Ackordcentralen , 2007, p. 191-197Chapter in book (Other (popular science, discussion, etc.))
  • 430.
    Forsberg, Anette
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kommunala e-tjänster: Kartläggning och utvärdering av en kommuns interna e-tjänster2019Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The purpose of the paper is to map and evaluate the user-friendliness of a municipality's internal e-services in order to create knowledge about which services have been digitized and if this is done in a user-friendly way.

    Theories used in the essay for the study are taken from sources that deal with municipal e-services and usability.

    The mapping of the internal e-services shows that internal e-services exist within the areas of structural support, notifications, orders, referral requests and bookings. There is also a difference between administrations regarding the number of internal e-services.

    The evaluation shows that the existing internal e-services have gained a good judgment from the usability perspective, and it is clear from the outset that the e-service belongs to Huddinge municipality and the language used is perceived as clear. Interaction and error management work smoothly and the internal e-services have fulfilled the criterion of purpose because the respondents feel that they are achieving their goal with the use of the e-service and that these create the intended added value with digitization. When it comes to the degree to which internal services have been digitized, the basis is too small to be able to make an assessment, but the criteria for usability set up based on selected theories are met.

  • 431.
    Forsberg, Johan
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Hagberg Utgren, Vilma
    University West, School of Business, Economics and IT, Division of Business Administration.
    Motivation till följd av en pandemi i en offentlig organisation: Hur belöning, digitalisering och distansarbete påverkar motivation2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Motivation is a central part of organizations in terms of creating and maintaining a committed staff to strive for the goals that are set. Rewards can be used to increase employee motivation. As a result of the Covid-19 pandemic, many organizations have had to adapt their working methods where remote work is conducted to a greater extent, which could have an impact on employee motivation. There are also thoughts that rewards are not used to the same extent in publicly funded organizations and thus it is interesting to investigateas it seems to influence motivation. The purpose of this study was to investigate how the motivation in a public organization has been affected during the prevailing pandemic as a result of the phenomenon of digitalization and remote work. We also wanted to look atthe connection between motivation and reward in a public organization. In order to be able to carry out the study, we chose to apply a qualitative case study. We conducted semi-structured interviews to gather relevant material for our research area. The choice of respondents was based on the fact that the individuals had been affected by the pandemic with remote work as a result. Based on the results of the study, it appears that the most important motivation factors are belonging, opportunities for development and recognition from the surroundings. We can see that the distance work has affected theorganization both positively and negatively. Some of the employees feel that their motivation has decreased, and others experience no difference or an increase. The negative effects experienced as a result of remote work mainly consist of poorer communication, belonging and structure. It turns out that rewards are important, but there is no expectation in the organization to receive financial compensation other than salary, but it doesn’t seem to have a negative effect. The conclusions that emerged from our study are that motivationis affected in one way or another as a result of digitalization and remote work where the individuals' previous experiences and preferences regarding working methods come into play. Furthermore, we can also draw a conclusion that reward has an impact on public employees' motivation, primarily in the form of feedback and recognition.

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  • 432.
    Forsgren, Stefanie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Olsson, Johanna
    University West, Department of Economics and IT, Division of Business Administration.
    Communicate for a better future: the fashion industry's first step to encouraging behavioural change2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the media coverage about how we as individuals and consumers cause the earth to be exploited has increased, it has led to a higher awareness about sustainability amongst people and how we by acting more responsible can stop this development. Thus, this puts pressure on companies around the world and their actions towards acting more responsible in order to meet the needs of a more conscious consumer. Despite this, the Swedish fashion industry's turn over in 2014 reached up to 264 billion and is anticipated to increase even further during the next few years. This indicates a paradox, showing how people are more aware about the issues that are causing damage to the earth and that they have accepted a more sustainable thinking but that it does not reflect in their behaviour. This points to how the consumers have not been able to change their consuming behaviours despite their positive attitudes towards sustainability, revealing problems in succeeding to translate attitudes into an actual buying behaviour. The content of this problem may be a reflection of how the industry has chosen to communicate, as it in its current state raises awareness about their direct efforts in sustainability and level of responsibility but not directly encourages for change in behaviour. The purpose of this thesis has been to further explore how the Swedish fashion industry can develop in communicating sustainability, in order to take a first step towards encouraging a behavioural change amongst consumers. Through qualitative interviews with individuals that work in close relation with fashion and have an insight within the industry, we have acknowledged factors that the fashion industry needs to work with to be able to achieve a more sustainable marketing communication.

    It is significant to move away from setting the product in the centre and transcend into focusing on the consumer in order to obtain a more sustainable marketing communication. There must be a larger focus on how behaviour can be influenced in different ways to create an immediate advantage for the society as a whole and not for the company. The communicated benefits or causes for acting more sustainable must be closely linked to the consumer and easy to apprehend and relate to.

    We have interpreted the different aspects that were presented, and found that there are several factors that are necessary to use in communication. It needs to involve responsibility, accurate content that is customized to appeal to the consumer and that all consumers have different abilities in comprehending how sustainability is communicated.

    Conclusion wise wee apprehend that the fashion industry must simplify their communication in order to be able to encourage the consumer to change their behaviour. By highlighting a normalization and inexpensiveness in relation to the consumer's personal benefits that they can gain, the fashion industry can establish a first step towards encouraging the consumer to change their behaviour.

  • 433.
    Forsgren, Stefanie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Olsson, Johanna
    University West, Department of Economics and IT, Division of Business Administration.
    One man´s waste, is another man´s treasure2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Avsikten med denna studie är att undersöka hur de svenska modeföretagen KappAhl och Boomerang arbetar och går tillväga för att tillvarata sitt textila avfall för att bidra till en hållbar textilhantering. Studien avgränsar sig till att enbart se på hur dessa två svenska företag inom detaljhandeln tar hand om de textilier som nått sitt slutskede även kallat end-of life, då konsumenten anser att produkten är förbrukad. Vidare tar teorin sitt avstamp i begrepp såsom CSR, hållbar utveckling, Supply Chain Management och omvänd logistik. Uppsatsen har sin utgångspunkt i en kvalitativ samt induktiv ansats där KappAhl och Boomerang har studerats samt intervjuats för att få en insikt och djupare förståelse inom det aktuella ämnet. Analysen grundar sig sedan i både empirin samt teorin och en jämförelse, liknelse med centrum på de mest aktuella begreppen förs vilket sedan leder oss vidare till ett antal olika slutsatser. Studien visar bland annat att både KappAhl och Boomerang idag arbetar aktivt med att ta tillvara sitt textila avfall men utifrån olika anpassade modeller beroende på vilken verksamhet man har och vilken grundtanke den utgår ifrån. Den synliggör också att det finns flera dimensioner som influerar dessa företag till att beakta detta initiativ och förutom den synliga miljöaspekten finns det andra bakom liggande dimensioner, såsom den gynnande ekonomiska aspekten.

    Slutligen ser vi också att trots även om det är en lång väg kvar mot en hållbar hantering av textilier så har företagen samma slutgiltiga mål.

  • 434.
    Forsmoo, Nadia
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Josic, Tatjana
    University West, Department of Economics and IT, Division of Business Administration.
    Ledarskap och arbetsmiljö: i ett mindre företag2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Syfte

    Syftet med uppsatsen var att ta del av, tolka och förstå ledarskapet och arbetsmiljön på ett mindre företag.

    Metod

    Författarna valde att genomföra en kvalitativ fallstudie för att få en helhetsbild av organisationen och se den inifrån för att förstå dess komplexitet. Vidare har författarna genomfört intervjuer med fyra slumpmässigt valda anställda samt en intervju med ledaren. Observationer har även gjorts vid två tillfällen för att ge oss en egen uppfattning om hur ledarskapet samt arbetsmiljön hänger samman i den valda organisationen. Sekundärdata som använts har varit relevant litteratur inom områdena samt vetenskapliga artiklar. Urvalet av litteraturen skedde genom två kriterier: att den litteratur som använts fortfarande skulle vara av relevans samt trovärdig.

    Teori

    Den teori som använts är övergripande om arbetsmiljö samt ledarskap. Vidare ges mer detaljerad teori om arbetsmiljölagen, dess förordningar samt vad som kännetecknar en god arbetsplats. Mer detaljerad teori om ledarskapet behandlar demokratisk samt auktoritär ledarskapsstil och vad som kännetecknar en god ledare. Under processens gång har även en teoridel avseende kommunikation tillkommit.

    Empiri

    I empirin har författarna behandlat sina observationer, intervjuer samt att en beskrivning av företaget går att finna i syfte att ge en helhetsbild av företaget.

    Diskussion/Analys

    I analysen framgår att ledaren inte arbetar systematiskt med arbetsmiljö samt att det enbart fokuseras på den fysiska arbetsmiljön och att den psykiska och sociala delen inte arbetas med på grund av okunskap från ledaren samt de anställdas sida. Ledaren verkar inte förstå hur viktig dennes funktion är för en trivsam arbetsmiljö. Viktiga faktorer i ett gott ledarskap är kommunikation samt lyhördhet något som de anställda idag saknar.

    Slutsats

    Författarnas slutsats är att ledaren och de anställda har bristande kunskap inom området arbetsmiljö. Ledarskapets betydelse är av stor vikt för att skapa en trivsam arbetsplats. Dock har författarna även kunnat se att trivsel även kan skapas genom andra faktorer så som bra stämning mellan de anställda. Det har även gått att se att brist på kommunikation samt dåligt ledarskap påverkar trivseln vilket gör att ett bra ledarskap med bra kommunikation hade kunnat öka trivseln ytterligare på arbetsplatsen. "Det goda ledarskapet är limmet som håller ihop en god arbetsmiljö

  • 435.
    Forsvall, Jessica
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Karlander, Ulrika
    University West, Department of Economics and IT, Division of Business Administration.
    Varför väljer företag att frivilligt införa IFRS?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    On January 1st 2005 it became mandatory for listed companies with consolidated financial statements within the European Union to account according to IFRS. For unlisted companies there is also a possibility to submit a consolidated financial statement, however, this is on a voluntary basis. The regulations are considered more complicated than the Swedish regulations that otherwise need to be practiced by these companies. In this study we have examined what the reasons are that companies voluntarily adopt the IFRS regulations and obtain and understand why the more complicated set of consolidated financial regulations are chosen when not necessary. We have maintained an interpreted tactic with a qualitative approach. The data has been collected through telephone interviews and surveys with financial directors at six companies. All companies have been kept anonymous. Through literary studies we obtained results that were presented in earlier studies. We identified six factors that according to previous studies can explain the acceptance of IFRS. These factors were to raise the quality of their accounting, to be seen as more legitimate, influence accountants, information tool between companies and owners, lower cost of capital and procurement incentive on the global market. These factors were analyzed based on institutional theory and isomorphic pressure. When collecting the data it was also considered if these factors could explain Swedish companies' choice. Of the six factors we found an empirical support for five. Companies active in Scandinavia did not experience any difference in quality. However, it was perceived that companies active on a larger global market were searching for quality. When investors and lenders are foreign it seems as if international regulations are of importance. Accountants have a certain influence on the companies' decisions. In case of a potential sale of a company the international regulations acted as an information tool for the buyer. We can see that investors on the global market have a requirement for IFRS. However, we found no evidence that companies that have introduced IFRS did so to reduce capital costs. The interviews provided us with five additional factors; a uniform financial language across the company, a future listing of the company, no depreciation on goodwill, recruitment and industry comparison. We found support for companies being influenced by all three isomorphic pressures when deciding to adopt IFRS.

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  • 436.
    Francke, Sophia
    et al.
    University West, Department of Social and Behavioural Studies, Division of Psychology and Organisation Studies.
    Strandh Bäckström, Linn
    University West, Department of Social and Behavioural Studies, Division of Psychology and Organisation Studies.
    Lojalitet, motivation och socialt stöd inom bemanningsbranschen: En kvalitativ studie2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Lojalitet, socialt stöd och motivation anses vara väsentliga faktorer för företags framgång. Bemanningsföretag verkar i en expansiv bransch där konkurrensen om lönsamma affärer och professionella medarbetare ökar. Med utgångspunkt från att konkurrensen inom branschen kommer att öka finns det fördelar med att verka för en ökad långsiktighet vad gäller anställningstiden i branschen. Syftet med studien var att undersöka hur ett bemanningsföretags interna medarbetare och externa konsulter upplevde konsultrollen, lojalitet, socialt stöd, kommunikation och motivation samt eventuella diskrepanser mellan de interna medarbetarna och externa konsulternas inom dessa områden. Kvalitativ metod har använts och semistrukturerade intervjuer har genomförts med nio respondenter. Tematisk analys användes vid bearbetningen av insamlad data. Studiens resultat visade, i enlighet med tidigare forskning, att kommunikation var en viktig faktor för att skapa lojalitet. I studien betonades vikten av personliga möten för att förbättra den personliga relationen och kommunikationen. Faktorer som bidrog till ökat socialt stöd var en individanpassad och tydlig kommunikation, feedback, konsultträffar samt konsultchefer som var väl insatta i arbetsförhållandena för de externa konsulterna. De främsta motivationsfaktorerna var utbildning och kompetensutveckling. Andra motivationsfaktorer som framhölls var goda relationer på arbetsplatsen samt intressanta arbetsuppgifter. 

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  • 437.
    Frankenberg, Rebecca
    et al.
    University West, School of Business, Economics and IT.
    Rindelaub, Johanna
    University West, School of Business, Economics and IT.
    HR avdelningens påverkan på förändringsprocessen: En fallstudie inom ett logistikföretag2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Changes are constantly happening; it is in the organization's interest to follow development in order to survive in the labor market. The problem with many companies is that they often do not achieve the key metrics they were seeking to obtain set out by the leadership organization. With their employees on the front line following the changes implemented by the leadership team, it is important to have departments such as an HR team to take on a responsibility role for the employees to oversee the strategy changes to help influence and incentivize the employees. The purpose of this thesis is to study which impact the HR department has during an organizational change process and what leadership strategies facilitate the change process. The theoretical framework creates a deeper knowledge of the change process, different leadership strategies and how HR departments can work during a change process. The method that has been used is both quantitative and qualitative methods. Three employees have been interviewed and twelve questionnaires have been sent out to an organization in the HR department that is in the change process of two major organizational changes. The conclusions that have been observed are that when a change takes place, the organization's HR department has a very large impact on the change. HR employees can also actively work to comprehensive change process. Leadership strategies that we recommend under a change process are, commitment, support, reduces work requirements and effective communication. We see that the organization has used transformative leadership during most of the change process. Then it is important that the leaders in the HR function focus their knowledge of the staff on the line managers and ensure that there is "sponsorship".

  • 438.
    Frankenberg, Rebecca
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Tronje, Wendela
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ledarskapets påverkan på distansarbete: Vad händer när kontoret flyttas från ett fysiskt kontor till ett hemmakontor2021Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Inledning

    Denna uppsatts handlar om hur ledarens ledarskap kan påverka arbetet med arbetsmiljö.Distansarbete någonting som troligtvis kommer att fortsätta oberoende av pandemin, vilket resulterar i att kunskap kring arbetsmiljöarbete på distans kommer att bli allt viktigare och avgörande för företag. När kontorsplatsernas vara eller icke vara sätts på spel, så blir det av stor vikt intressant att skapa kunskap kring arbetsmiljön och företagsledarnas ansvar i det hela

    Metod

    För att besvara forskningsfrågan kommer vi genomföra en fallstudie i en organisation där vi kommer använda oss av både kvalitativa och kvantitativa metoder för att studera utfallet. Det har genomförts två intervjuer med ledare och skickats ut 16 enkäter till medarbetarna på ekonomiavdelningen, av de 16 enkäterna så fick vi 11 svar.

    Teoretisk referensram

    Referensramen kommer behandla ämnena hälsosam arbetsplats, arbetsmiljöreglering, JD-R modellen, fysiska arbetsmiljö, ledarskap och hållbart distansarbete. Den tidigare forskningen kommer att baseras på akademiska artiklar, litteratur, regleringar samt direktiv.

    Empiri

    Det insamlade materialet berör arbetsmiljö, organisatorisk och social arbetsmiljö, ergonomi, den fysiska arbetsmiljön, positiva och negativa aspekter med att arbeta hemifrån, hälsosam arbetsplats, ledarskap, förändring och hållbart distansarbete.

    Analys och diskussion

    I analysen så diskuterar vi grundligt den insamlade empirin med koppling till den teoretiska referensramen. Vi har funnit ett par relevanta skillnader mellan dels respondenterna men också mellan respondenterna och medarbetarna som vi anser vara avgörande för att kunna avgöra vilket typ av ledarskap som är det bästa för denna organisation

    Slutsatser

    Utifrån våra egna utförda intervjuer går det direkt att dra slutsatser som att det finns en skillnad i hur båda ledarna utövar ledarskap. Som cheferna uttrycker så tycks deras ledarskap ta en förflyttning mot ett med auktoritärt ledarskap, där vi menar på att det inte tycks vara ett lämpligt ledarskap för att säkerställa god arbetsmiljö.

  • 439.
    Franzén, Evelina
    University West, School of Business, Economics and IT.
    Arbetsmotivation mellan generationer: En studie om påverkan på arbetsmotivationen hos generation X och generation Z2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An organization is dependent on its employees, while a motivated workforce can be of great benefit to an organization's success. Motivation in individuals can represent the will and desire to achieve a goal, it can describe the driving forces that make people perform actions. At the same time, the factors behind what generates that motivation can differ somewhat between people. To distinguish motivational factors, one can study different generations, whose values and attitudes may be similar and thus motivated by similar factors. This makes it important for organizations to consider and learn about what motivates their employees, in order to achieve a workforce with high work motivation that can contribute to more success for the organization. Therefore, this study aims to contribute with increased knowledge about what it is that influences and how work motivation differs between two of the generations that are active in today's labor market - generation X (born 1965-1980) and generation Z (born 1996-2012).

    The study is based on a qualitative method and is based on a total of ten interviews, five of which are with people whose generational affiliation is generation X and five who belong to generation Z. In order to get an idea of what similarities and differences there are regarding the work motivation of the two generations. The study finds that there are several different motivational factors. The results show that there are both similarities and differences in how people's work motivation is affected. While it shows that most people are motivated by similar factors but that the degree of motivation the factor generates can differ between generations. Generation X proves to be more motivated if they experience a good balance between work and private life. While in Generation Z it turns out they be more motivated by the opportunity to develop, receive feedback and recognition of good performance.

  • 440.
    Fredriksdotter Larsson, Ewa
    University West, Department of Studies of Work, Economics and Health.
    Hur ofta fattar du beslut?: om målbilder och beslut hos företagare och chefer2001Report (Other (popular science, discussion, etc.))
  • 441.
    Fredriksson, Helena
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Abdallah, Stefanie
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Earnings management ur ett genusperspektiv: En studie om sambandet mellan kvinnor i ledande positioner och resultatmanipulering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Earnings management occurs when the management or an executive wants to report as satisfactory results as possible. These results do not always reflect the company’s real result and shareholders and other stakeholders are then misled about the company’s financial position. Earnings management is an occurring phenomenon around the world and previous research has studied the phenomenon in different industries, board composition and legal loopholes that facilitate the exercise of earnings management. Another relationship that has been studied is the difference in gender when it comes to earning management. Several researchers have investigated whether there is any connection between earnings management and gender as there are studies showing that women generally are more risk averse than men and that they often choose more conservative strategies for leadership than men. However, the result has varied, and no mutual conclusion has been found. Based on previous research and a new regulation that came into force in 2017 regarding gender equality in the board of Swedish stock market companies, we chose to investigate whether there is a connection between earnings management and gender in the various lead positions board members, CEO and CFO. In order to see if there was a statistical correlation between earnings management and gender, we formulated three research questions that then was the basis of the analyses we conducted in the IBM SPSS-program. Our sample consisted of 97 companies on the Swedish OMX Stockholm Exchange MidCap in 2012-2017. This sample equals to 463 observations. Through a correlation analysis and a multiple regression analysis, we found no statistical correlation between earnings management and the variables CEO and CFO, however we found a statistical correlation between earnings management in absolute values and the proportion of female board members. We found that an increase in women on the board led to lowered use of earnings management. 

  • 442.
    Fredriksson, Janina
    University West, Department of Economics and IT, Division of Business Administration.
    Operativ styrning av butiker inom dagligvaruhandeln: en studie av en dagligvarubutik2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study has described how management can look like in a grocery store in Sweden. People does what benefits them and then if a boss instead want them to do what he thinks is best, the people need to be controlled (Grossman & Hart, 1983). This view requires a lot of control, which led to much research has been done about control in general and have often been implemented in large organizations or public sector but not grocery stores, that's why it's the focus of the study. The aim is to increase understanding of operational control in the grocery trade by describing and explaining control in a grocery store. The research question is: How can the operational control look like in a grocery store in Sweden today? The study was done through a case study in a grocery store with semi-structured interviews with both managers and other employees. This was done to see how managers consider themselves to control and how employees feel controlled and that way get a larger perspective on controlling in a grocery store. Which then got studied on the basis of a own analysis model which is based mainly in Ouchis (1979) and Paul Hennig-Thrau and Groth (2015) models of control. The study showed that the managers did not think they controlled that much, and employees do not feel particularly controlled. It appeared that the staff learns how to do in the beginning of employment and then they didn't get much controlled by things like controls. The staff did things the store´s way, just that they did not see it as control because they learned the store's way when employed and then they felt a big own responsibility. The daily work was otherwise much controlled by the store's vision that showed how employees and managers to be and what decisions to make. The controlling in the grocery store is pretty much the same as in the theoretical framework, but there are also significant differences. For example does the store use loose control for tasks that don't require high education.

  • 443.
    Fredriksson, Rasmus
    University West, School of Business, Economics and IT.
    Belöningars roll för att främja den sociala hållbarheten inom organisationer2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study, the focus is on the concepts of reward and social sustainability, which are two concepts that have become very relevant. The way rewards are managed and perceived is something that has continuously changed, and currently, there are various types of rewards that can be given within organizations. Social sustainability is about meeting the basic human needs that exist and is highly relevant. This study investigates whether there is a connection between reward and social sustainability and what that connection looks like. The theoretical framework is based on previous research on reward, social sustainability, and Maslows (1943) hierarchy of needs. The empirical data in this study has been collected through surveys, where a qualitative method has been used in the form of open-ended questions answered by several respondents from different organizations. The results of this study show that there is a connection between rewards and social sustainability. This is because rewards motivate employees, and the effects behind this motivation are considered basic human needs. Effects such as well-being, trust, and self-esteem are discussed, among others. Furthermore, it was found that justice and equality, which are also part of social sustainability, have a significant impact on how a reward is perceived and, therefore, its effectiveness. This further demonstrates the connection that exists in this study between the different types of rewards that have been examined in this study and social sustainability.

  • 444.
    Frennesson, Sebastian
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Retteli, Jacob
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ett medarbetarperspektiv på organisationsförändring och motstånd: En kvalitativ intervjustudie om hur medarbetare i en kommunal säljorganisation upplever och hanterar motstånd.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Changes in organizations take place daily and are started by the people who hold the power in the organization, the management. These people have the task of running and developing the organization to ensure that it fits in with a competitive market. The employees are the people who work under the management, they are the people who get the directive to change their way of working on the management's decision. In many of the occasions when the kind of change takes place, the change work is met by resistance from fearful and dissatisfied employees. Fears may be, for example, that employees are afraid of getting rid of the job or of getting a salary reduction. Dissatisfaction can arise when employees feel that they have not been given the right or sufficient information or that what the change will mean will negatively affect the employee. Because change work is not always handled respectfully towards the employees, it leads to many employees having boring experiences. Which in turn leads to their attitude and attitude towards new changes being negative, which makes it even more difficult to implement a change without resistance.

    A case study has been conducted through qualitative interviews to study the respondents' experiences from undergoing changes from the employee's perspective. Theories relating to organizational changes, resistance and communication have been used in the paper with the aim of clarifying and further explaining various phenomena in the empirical material.

    The conclusions that the essay presents show that there is no optimal general model to counteract the resistance in organizational changes. What is needed for a successful change is through clear communication and with open dialogues ensuring that no employee is dissatisfied. This also leads to a higher level of confidence in the management and increases the collaboration capacity between managers and employees.

  • 445.
    Fridolf, Malin
    et al.
    University West, Department of Economics and Informatics.
    Arnautovic, Alem
    University West, Department of Economics and Informatics.
    Social Media Marketing: A case study of Saab Automobile AB2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem discussion: Today companies literally fight for consumers' attention. Competition has forced both marketers and companies to seek new unconventional ways to communicate with the market. This has lead to the development of the phenomenon known as social media. This form of media describes a selection of user generated content created by consumers’ to educate each other about products, brands, services, personalities and issues. Social media have become a major factor in influencing different aspects of consumer behavior including awareness, information acquisition, opinions, attitudes, purchase behavior, and post-purchase communication and evaluation.

    Purpose: Our study focuses on describing how and explaining why companies use social media in their marketing communication strategy.

    Methodology: We have used a hermeneutic and qualitative approach in our study. Our research is both descriptive and explanatory. The study is also of an abductive nature, relying on empirical data and theoretical conceptions. Our empirical data was collected through a personal interview with our case company, and through the company’s social media applications.

    Conclusions: Companies should use social media in their marketing communications because it allows them to inform their customers and create a two-way communication. This communication can help companies to influence consumers and differentiate themselves. It can also help strengthen the corporate identity, build confidence for the company as well as create relationships. Social media is a cost effective way to become global and create reach.

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    Social Media Marketing: A case study of Saab Automobile AB
  • 446.
    Fridén, Anna
    et al.
    University West, Department of Economics and IT.
    Karpouchova, Evguenia
    University West, Department of Economics and IT.
    Intellektuellt kapital hos svenska noterade bolag: en studie inom läkemedelsbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Utifrån företagens förändrade förutsättningar att redovisa sina tillgångar, då flera företag idag består av stora resurser i form av kunskap, ansåg författarna för denna studie det tänkvärt att undersöka hur företagen bemöter detta. Eftersom det dessutom inte krävs av företagen att redovisa sina kunskapstillgångar, intellektuellt kapital, och det heller inte finns någon utarbetad standard för att göra detta, kan det antas att det finns flera olika idéer om hur företagen går tillväga och varför företagen väljer att redovisa detta frivilligt. Syftet med denna studie var att ta reda på huruvida noterade läkemedelsbolag redovisar frivillig information om immateriella tillgångar i form av intellektuellt kapital i sina årsredovisningar. Eftersom uppsatsens forskningsfråga och syfte avser att granska textmaterial från börsnoterade bolag, och i detta material undersöka hur ofta immateriella tillgångar i form av intellektuell kapital omnämns, valde författarna till denna uppsats att utföra en innehållsanalys genom att studera sex börsnoterade bolag inom läkemedelbranschen och deras årsredovisningar för perioden 2006-2011. Den kategori som redovisats mest var internkapital vilket inte stämmer överens med tidigare studier, en förklaring till detta kan vara att läkemedelsbranschen har ett stort behov av ägande gällande sina stora kunskapstillgångar. Totalt sett visar resultaten i föreliggande studie genomgående att den största redovisning sker under år 2008 och minst redovisning av intellektuellt kapital sker under år 2006. Att år 2008 är det år då den största redovisningen av intellektuellt kapital sker i de sex bolag författarna studerat, kan ha sin förklaring i att företagen vill legitimera sin existens genom tillgångar i intellektuellt kapital, då den finansiella krisen under år 2007 och 2008 kan ha påverkat företagen till att redovisa mer av detta.

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  • 447.
    Fridén, John
    University West, Department of Economics and IT, Division of Business Administration.
    Företagets fortlevnad: en kvalitativ studie om svenska revisorers bedömningar av fortsatt drift2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The going-concern opinion has been cited as difficult for auditors to make. The difficulties are due to the amount of information that affects the opinion and the severe consequences a going concern warning has for the client company. The users of the audit depend on the correctness of information that flows from a company. The auditor plays an important role in that flow of information. Sweden has historically had a low accuracy concerning going-concern opinions. The problem has been argued to consist in several factors that affect auditors. The auditors' competence and independence has been found to be two of the most important factors. Factors like the audit tenure, economic incentives, the size of the audit firm and litigation risk has been found to affect the auditors' opinions. This study has the purpose to gain a deeper knowledge into how auditors' going-concern opinions are made in practice and how factors and situations concerning the auditors' independence affect this opinion. The study has used a total of eleven interviews, there of eight with auditors. This material lays the ground for the empirical chapter. The analysis-chapter ties the empirical data to theory. The investigation results in the following conclusion: Auditors' investigate their clients' going-concern ability mainly from the company's liquidity. Auditor independence is affected by the size of their client and the length of audit tenure. There are indications that the recent increased risk of litigation makes auditors more careful in their assessments which could lead to higher type-I-errors, though it does not affect auditor independence much. Going-concern opinions are affected by auditor's aspiration to reach a certain level of professionalism. The self-fulfilling prophecy greatly affects the auditor's choice to issue a going-concern opinion

  • 448.
    Fudly, Tarek
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Stefanov, Nemanja
    University West, School of Business, Economics and IT, Division of Business Administration.
    Förändringsmotstånd utifrån medarbetarnas perspektiv: En kvantitativ fallstudie på ett tillverkningsföretag2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Changes are constantly taking place in a variety of organizations for different reasons. Both external and internal factors require the organization to implement changes that are not always implemented without obstacles and resistance. Different types of resistance to change can affect changes in different ways, the common thing is that they should be handled for everyone to respond equally to the change. The purpose of the study is to expand the knowledge about factors that influence the resistance to change during a change processwithin manufacturing organizations.

    Previous research addresses communication, motivation, and participation as factors that can affect resistance among employees. Good leadership is important to lead employees in the right direction to achieve active resistance instead of passive.

    The study was applied by a quantitative method where the data collection was carried out using questionnaires that the employees in the case organization could answer. The collected data was analyzed using two analyses: factor and cluster analysis. All analyses were processed in SPSS, which is a statistical data analysis program by IBM.

    In empirical research, factor analysis was carried out in which 21 survey questions were reduced to three indices that, based on previous research, could be linked to communication, motivation, and participation. These new factors were then used to use cluster analysis to find different groupings among the employees and then identify different types of resistance.

    The conclusion is that employees are broadly motivated to implement the changes. What can contribute to resistance is a lack of communication and excluded participation. Something that in the long term can also affect motivation. 

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  • 449.
    Fält, Maria
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Pavasovic, Angela
    University West, Department of Economics and IT.
    Är konsumenter villiga att betala mer för svensk mjölk?: En undersökning om villighet att betala mer för svensk mjölk.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For almost 30 years, the Swedish milk farmers have received the same payment for the milk; many studies have shown how the Swedish milk farmers are struggling with their profitability. This is not a unique problem for Sweden as milk farmers in many countries are struggling with the same issue. A study made in USA that Conlin (1993) wrote was about farmers who got together and started a joint company with their own concept. These farmers found out which factors consumers thought was important for the milk and what they were willing to pay for it.The purpose of this study was, similar to the study in USA, to find out if the Swedish milk consumers were willing to pay more for the Swedish milk, which the important qualities that milk possessed were and if the consumers were aware of these qualities.A previous study showed a low level of awareness about the milk brands and its characteristics. It is also showed a higher level of willingness to pay for domestic groceries.To examine the research questions a web-survey was conducted with about 100 participants. The results of this study showed that the participants generally were willing to pay more for the Swedish milk than what they did today, the important qualities were shown to be the fact that the milk was Swedish, regulations about animal welfare and the fact that it was ecological. In addition to this the awareness about the Swedish milk was not high at all aspects.This study therefore suggested a higher price on milk and to provide more information about the product in order to create a higher level of awareness.

  • 450.
    Gabrielsson, Hanna
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Fredlund, Julia
    University West, School of Business, Economics and IT, Division of Business Administration.
    Nedskrivning av goodwill enligt IAS 36 punkt 134: Grad av uppfyllelse och dess samband till ägarstruktur2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Under EU rules, listed companies must prepare their consolidated financial statements in accordance with IFRS. Financial statements provide information for stakeholders to acquire a perception of a company’s financial position. The task of assessing goodwill value involves difficulties due to that the asset can be difficult to link to a specific cash flow. Therefore, a prerequisite for investors to decide to purchase, hold or sell their shareholdings is that goodwill and its impairment are reliable in order to estimate the value of a company. Disclosure on impairment testing of goodwill is therefore of vital importance for investors to determine if the information is reliable to make an investment decision. Previous research shows a low level of compliance in reference to disclosure of goodwill impairment. Research also show that ownership structure is an important factor influencing the information companies disclose. Therefore, the aim of this inquisition is to obtain enhanced knowledge about companies providing information required by IFRS in reference to impairment of goodwill and if there is a correlation between degree of compliance and corporate ownership structure. This inquisition was based on 75 financial statements whose companies are listed on Nasdaq OMX Stockholm Large Cap and reported goodwill during year 2016. Initially, qualitative methods were used for interpretation of IAS 36 paragraph 134 and to identify the shareholder with the highest percentage of voting rights. To obtain knowledge of the degree to which companies meet the disclosure requirements a quantitative method was used to encode the collected information. The empirical results reflect that the level of disclosure on goodwill impairment differs. 9.3 percent of the studied population show a low degree of compliance, 49.4 percent medium degree and 41.3 percent a high degree of compliance. The empirical results indicate that ownership structure can affect the information disclosed by companies in their financial reports. Companies with foreign ownership as the highest percentage of voting rights tend disclose a high degree of compliance. The study does not find the correlation previous research claims that companies with institutional or block ownership tend to provide less additional disclosures in their financial statements. However, based on the studied sample, it is not possible to draw a general conclusion about a relationship between the variables compliance and ownership structure.

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