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  • 51.
    Ali, Fatima
    University West, School of Business, Economics and IT, Division of Business Administration.
    Personalekonomisk redovisning och dess nyckeltal: Poängen med personalekonomisk redovisning som lyfter fram personalnyckeltal2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

  • 52.
    Ali, Sabina
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kaká, Solin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Belöningssystem: dess påverkan på medarbetarnas motivation2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 53.
    Alieva, Zarema
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Ramare, Jennifer
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    What are the effects of a cashless society on VAT evasion?: A study on Denmark, Finland & Sweden2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. VAT evasion has long been a problem and has been easy to go through with, due to all the payments made with cash. It would be interesting to see if there is going to be a change in VAT evasion now as we go towards a cashless society. The aim of the study was therefore to answer the question: what are the effects of a cashless society on VAT evasion. To answer this question we focused on collecting data from three Scandinavian countries: Denmark, Finland and Sweden. Many articles were read on the subject before interesting data was collected to be analyzed. The data, mostly gathered from the European Central Bank, included the VATgap, number of payment terminals, number of ATMs, percentage of total payments made with cards, GDP and the Consumer Price Index for each of the three chosen countries. In the theoretical framework the theory around VAT is presented as well as a short discussion about the underlying factors on VAT evasion. There is also a section on how we have chosen to represent the cashless society and how this will be measured in the paper. In order with previous research the hypothesis of the study was formed to be that the VAT gap will decrease as we gotowards a cashless society. Multiple regressions were made on the data collected and the result analyzed. There was no significant relationship found between the VAT gap and any of the three explanatory variables. Instead the VAT gap seemed to be connected to what country that was studied. The coefficients of the variables seemed to indicate that there might be a positive relationship between the VAT gap divided by GDP and the number of payment terminals. The reason for this relationship was discussed to possibly be blamed on the fact that card usage increases the total transactions due to the speed and simplicity of card payments. In order to make the results more reliable it was suggested that the study would be enlarged to include more countries and specifically countries that are less digitalized and perceived to be more corrupt.

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  • 54.
    Alihuseyinl, Jahangir
    et al.
    University West, School of Business, Economics and IT.
    Soudi, Hamzi Yihia
    University West, School of Business, Economics and IT.
    Belöningssystemets påverkan på social hållbarhet inom en livsmedelsorganisation: Upplevelser från personal och ledare2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Reward system itself is a control system that consists of different types of rewards, such as bonuses, promotions and the like. The purpose of reward systems is to attract and motivate employees to work more efficiently, but also to be able to more easily form a community between employees for a good collaboration towards the same goal. The reward system is also considered to be one of the biggest challenges that organizations face, as it is about leaders needing to find the right way to reward and influence their employees in order for them to perform better and work towards the same goal. It is thus a matter of implementing a fair reward system that would suit everyone, as the staff experience reward systems in different ways. The complexity, however, lies in the fact that people are individuals and that everyone perceives rewards in different ways. Problems then arise in that the organization and management can not always apply an equal and fair reward system that is suitable for all their staff, and relate to social sustainability. This problem is mainly relevant in food organizations, where there are difficulties in applying a fair reward system. The purpose of this study is thus to create a deeper understanding of how the staff and the leader experience that reward systems affect the social sustainability within a food organization. In conducting the study, a qualitative method has been applied where semi-structured interviews have been conducted. In the interviews, eight respondents participated, of which four of the participants were employees and four of whom had their role in the management within the selected organization. The study has resulted in both the staff and the leader experiencing a negative impact of the reward system on social sustainability in the selected organization. The staff  eel that the reward system is unfair and does not create good equality between the employees of the selected organization, and impairs the social integration between the employees. They believe that some employees are less motivated by the reward system, which in turn leads to a deteriorating social work environment. The leaders, on the other hand, also experience that the reward system has a negative effect on social sustainability, as it is perceived as impairing the well-being of the staff, as well as the community between them, which in turn reduces the staff's trust in management. However, the leaders feel that the implementation of a fair reward system that suits one's own, can have a positive impact on social sustainability in the future.

  • 55.
    Alkan, Bahar
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Skorup, Milica
    University West, Department of Economics and IT, Division of Business Administration.
    Frivillig IFRS: En möjlighet eller onödighet?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 56.
    Alkan, Bahar
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Skorup, Milica
    University West, Department of Economics and IT, Division of Business Administration.
    Investeringsprocess: En studie om investeringsprocessen i tillverkningsföretag2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

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

  • 57.
    Allansson, Julia
    University West, School of Business, Economics and IT.
    Employer branding riktad mot studenter: En kvalitativ studie om en biltillverkares arbete med arbetsgivarvarumärket2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When choosing an employer, there are various factors that make employers more or less attractive to students when looking for a job. Surveys on what students’ value in an employer vary and there is limited research on this within the automotive industry. Therefore, this study aims to expand knowledge about how car manufacturers in Sweden work with their employer brand to attract students as well as what image the organization wants to convey to the students and how the students perceive the organization.

    The study is a case study and the data has been collected through qualitative questionnaire surveys where two of the respondents work in an HR department and nine respondents are students and active within the same organization. Employer branding is about how potential employees, and already employees, have created an image of an organization as an employer. Employers try to build an awareness of the organization, a positive image and a positive reputation that should be consistent with reality. To strengthen their employer brad, organizations work with internships, recruiting through colleges, social media and job ads. The assessment of what makes an employer attractive varies, but some factors that job seekers see as attractive are salary, organizational culture, company stability, job security, advancement opportunities and development.

    The study concludes that the organization works with social media, events, lectures and working days to reach out to students. The organization works through internships, recruitment through schools, trainee programs, social media, fairs and school events. They also try to arouse interest in the engineering profession and technology among young people and they tell their story and try to always be easily accessible for students to connect. The organization wants to be the obvious choice for students as an employer. Students value good communication skills in a prospective employer. They emphasize working conditions, salary and breaks as good qualities of their employer. The organization fulfills the desired characteristics that students in Sweden are looking for in 2023.

  • 58.
    Allert, Ida
    University West, Department of Economics and IT, Division of Business Administration.
    Komponentavskrivning av byggnader i kommuner: Implementeringsprocessen och dess svårigheter.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 59.
    Allert, Ida
    University West, Department of Economics and IT, Division of Business Administration.
    The knowing doing gap: En studie av de bakomliggande orsakerna till det gap som råder mellan unga kvinnors attityd och beteende till hållbart mode2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

  • 60.
    Alm, Helén
    University West, Department of Economics and IT, Division of Business Administration.
    Strategisk Talent Management: Strategier för att behålla sina vassaste medarbetare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 61.
    Almqvist, Angelica
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Nadj, Sanna
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Leder invandring till ekonomiska förluster?: Hur arbetskraftinvandringen påverkar Sveriges ekonomi2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden has a history of labor migration since the World War II. The migration structure has however changed over the last decades and contains a greater number of refugees. The purpose of this paper is to examine the issue of labor migration on the economic growth in Sweden. Also throughout the study we will investigate whether Sweden needs labor migration to meet the needs of the labor market. With this study we want to create a discussion that could provide a greater understanding to the impact of labor migration. The time period in this study extends from 1970 to 2014. A Panel Vector autoregressive model (VAR) will be used to analyze the relationship between labor migration and economic growth. By support of previous research, a theoretical discussion and a comparison of results regarding labor migrations effect on the economic growth will be carried out. In the study we can deduce a positive impact on the Swedish economic growth of the immigration. The variable immigration does however not only take the labor migration into account, which can lead to a deceptive result, because the impact of all immigration is captured in this variable. In the analysis of the result we can interpret that immigration does not displace domestic labor, because of the positive impact of immigration on the employment rate.

  • 62.
    Almqvist, Fanny
    University West, School of Business, Economics and IT, Division of Business Administration.
    En longitudinell studie av goodwill sedan införandet av IFRS 3 och IAS36: Har nedskrivningar utförts och på vilka grunder vilar dess beslut2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 63.
    Almér, Gustav
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Wallander, Julia
    University West, School of Business, Economics and IT, Division of Business Administration.
    Digitaliseringen av redovisningsbranschen: Påverkan och drivkrafter2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 64.
    Alnakeshbandi, Sari
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Eshgham, Golchehreh
    University West, Department of Economics and IT, Division of Business Administration.
    Sustainability and CSR online communication by Nordic Banks2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

  • 65.
    Alsaffar, Karim
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Mujic, Marko
    University West, Department of Economics and IT, Division of Business Administration.
    Relationen mellan ledarskap, organisationskultur och struktur: hur bekräftas en relation som är osynlig?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 66.
    Alsaffar, Karim
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Mujic, Marko
    University West, Department of Economics and IT, Division of Business Administration.
    Ökad lönsamhet2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

  • 67.
    Altsjö, Hannah
    et al.
    University West, School of Business, Economics and IT.
    Ek, Hilda
    University West, School of Business, Economics and IT.
    Vilka samband finns mellan hushållens skuldsättning och huspriser i Sverige: på lång och kort sikt?2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this thesis, the aim is to investigate the relationship between house prices and household indebtedness in Sweden, considering both the short and long-term perspectives between 2000 and 2019. This means three major interferences on the debt- and housing market are present, more precisely two amortization requirements and the so-called mortgage ceiling and the effects they've brought.

    In this thesis, the main model used is the vector autoregressive model, which gives a good insight into what the relationship between the variables looks like in both directions. To be able to use that model, and run such regressions, several tests were made to ensure the variables meet the standards required for a VAR.

    Since rising house prices would most probably cause people to lend more money to be able to buy the houses, our hypothesis was that house prices should have a positive effect on household indebtedness. This was something we found the foundation for in the literature, and it was also true when we ran the regressions. House prices had a significant and positive effect on household debt, while the opposite relationship showed a far weaker connection between these variables.

    Important to keep in mind when reading this thesis is that more variables could of course be included, and several other models used to investigate the relationship between house prices and household debt.

  • 68.
    Alvehus, Johan
    et al.
    Lund University, Lund (SWE).
    Andersson, Thomas
    University of Skövde, Skövde (SWE).
    Gadolin, Christian
    University West, School of Business, Economics and IT, Division of Business Administration.
    Reconceptualizing the management–profession conflict: Occupational heuristics and multi-professional interrelations in health care2023Conference paper (Other academic)
  • 69.
    Alwassati, Salman
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Hallgren, Martin
    University West, Department of Economics and IT, Division of Business Administration.
    En kvantitativ studie om förekomsten av big bath på Stockholmsbörsen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

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

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

  • 70.
    Alwin, Amanda
    et al.
    University West, School of Business, Economics and IT.
    Mikiver, Hanna
    University West, School of Business, Economics and IT.
    Dolda buds påverkan på bostadsspekulanter: En kvalitativ studie om dolda bud påverkar bostadsspekulanters budgivningsstrategier och attityd till dolda bud2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Dolda bud är en budgivningsstrategi som blivit allt mer utbredd i Sverige de senaste åren.Strategin går ut på att man lägger ett bud med villkoret att det ska vara dolt för övriga bostadsspekulanter och budgivare. Enligt en undersökning av Mäklarsamfundet har hela 18% av bostadskonsumenterna kommit i kontakt med dolda bud de senaste tre åren. Att dolda budtillåts har kritiserats av både Mäklarsamfundet och flera av de stora mäklarkedjorna. De anser att dolda bud skapar irritation och bidrar till att konsumenter känner sig otrygga på bostadsmarknaden. Syftet med studien är att undersöka bostadsspekulanters upplevelser och erfarenheter av dolda bud på den svenska bostadsmarknaden och i sin tur om denna kännedom påverkat bostadsspekulanternas beteende i framtida budgivningar. Tio intervjuer med respondenter som har tidigare erfarenhet av dolda bud har genomförts. I analysenjämförs tidigare forskning om budgivningsstrategier, känslor, kunskap och stress med insamlade data. Resultatet av studien visar att upplevelsen av dolda bud på bostadsmarknaden påverkar spekulanters budgivningsstrategier i framtida budgivningar. Studien tyder även på att dolda bud är förknippade med negativa känslor och erfarenheter vilket bidrar till att respondenterna agerar på ett sätt som de tidigare själva inte har uppskattat av andra budgivare. Anledningen till detta har framförallt grundat sig i en oro eller stress för att en upprepad situation med dolda bud ska infinna sig och att de inte ska få möjlighet att delta i en öppen budgivning. Trots att majoriteten av respondenterna har en dålig upplevelse av dolda bud, har de en övervägande positiv attityd till att själva använda sig av dolda bud

  • 71.
    Amer, Maan
    et al.
    University West, School of Business, Economics and IT.
    Marouni, Bassel
    University West, School of Business, Economics and IT.
    Digitaliseringens påverkan på ekonomens arbete inom den offentliga sektorn2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization is a relevant topic in today's society that affects economists and their work methods. There is a considerable amount of research on how digitalization has impacted economists in the private sector, but research on how it affects economists in the public sector is less. The Swedish government has chosen to invest in the public sector to improve and promote digitalization with the goal of Sweden being leaders in digitalization. The purpose of this study is to generate in-depth knowledge and identify the challenges and opportunities of digitalization from an accountant’s perspective. The study was conducted using a qualitative method, with six semi-structured interviews conducted in five different public organizations in Western Sweden. The study participants consist of four accountants and two financial managers. Digitalization contributes to a transformation of information from analog to become digital. This results in improved work processes for organizations and increased efficiency due to digital workflows. This is achieved by reducing manual tasks and human errors. New institutional theory encompasses coercive isomorphism, mimetic isomorphism, and normative isomorphism. These isomorphisms influence organizations to become homogeneous and work in similar ways. The empirical findings of the study show how digitalization has led to a transition from analog to digital processes, resulting in more efficient work processes in the five public organizations. With regards to the New institutional theory, the study reveals that the primary isomorphism leading to homogeneity in public sector organizations is coercive isomorphism, in combination with normative isomorphism. The study's conclusion presents that the opportunities of digitalization include contributing to more efficient work processes, improved quality in reporting, and enabling economists to focus on more qualified tasks requiring human interaction. This is achieved by freeing up time through automation of manual tasks and reducing human errors. A disadvantage of digitalization is that it presents challenges for accountants, as they need new knowledge to work with the new systems. Therefore, they need to develop their IT skills and get help from IT-knowledgeable people. Another disadvantage of digitalization is that it brings risks in terms of IT-security which leads to that organizations continuously should work with improving their security. 

  • 72.
    Andem, Edet Daniel
    et al.
    University West, School of Business, Economics and IT.
    Naser, Mir Abu
    University West, School of Business, Economics and IT.
    Exploitation of international opportunities: (A case study of Nordic cleantech firms in emerging markets)2023Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This master’s research investigates how Nordic cleantech firms exploit opportunities in emerging markets. Emerging markets showcase significant opportunities for provision of sustainable cleantech solutions, which can be exploited by cleantech firms to enhance their commercial viability. Opportunity exploitation studies in emerging market contexts have been largely understudied in international entrepreneurship. This qualitative research utilized semi-structured interviews, a multi case study design involving three Nordic cleantech firms, and thematic data analysis to collect detailed information on Nordic cleantech opportunity exploitation activities and stages. Analyzing the findings using a conceptual framework based on the opportunity exploitation theory, we discover that Nordic cleantech firms exploit opportunities in emerging markets in three phases namely, exploitation pre-operationalization phase, exploitation operationalization phase and exploitation post-operationalization phase. Exploitation pre-operationalization stages involve making evaluation of the opportunity, assessing stakeholders, and developing a project management plan for the exploitation operationalization; the exploitation operationalization phase covers the market entry modes, and describes activities and strategies deployed by cleantech firms to commence commercial activities within the market; and the exploitation post-operationalization phase describe steps taken to increase the firms’ knowledge and leverage such experiential knowledge for further opportunity exploitation. The research findings showed a variance from the theoretical opportunity exploitation propositions for new technology intensive firms including cleantech firms. The insights generated from this research have implications for the decision making of managers of Nordic cleantech firms looking to exploit international opportunities within emerging markets and theoretical implications for making further opportunity exploration studies considering the emerging market context.

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  • 73.
    Andersdotter Mårtensson, Eva
    et al.
    University West, School of Business, Economics and IT.
    Hällfärdsson, Sophia
    University West, School of Business, Economics and IT.
    Skiljer antalet utfärdade fortlevnadsvarningar mellan Big 4 och icke Big 4?: En kvantitativ studie med utgångspunkt i Altmans Z-score2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The principle of going concern is an accounting principle that is adopted when companies prepare their annual reports, the principle is a basic assumption. When an auditor does not find enough evidence to ensure that a company will survive for the next twelve months a going concern opinion should be issued. Previous studies indicates that there are differences in the number of going concern opinion that is issued depending on if the audit is implemented by a Big 4 or a non-Big 4-agency. An agency within Big 4 is an agency that belongs to the four biggest auditing firms, a non-Big 4 agency belongs to all other agencies. This paper aimed to study whether there are differences in issued going concern opinions when the model for prediction of bankruptcy, named Altman's Z-score, indicates such. The study was conducted with a cross-sectional design as several cases, companies,has been studied. They were all handled from the same year, 2019. The population was determined to small companies in three industries, construction-, design- and interior industry. The three industries together constituted a suitable sample size. The sample was also limited to companies that has been active for at least three years and which had a Z-score that indicates future bankruptcy. With both descriptive statistics and chi2 we found a test result that indicated that it may be no difference in issued going concern opinions between Big 4 and non-Big 4-agencys. The paper also aimed to search for whether there is a connection between indications in the management report and a clean audit report. Acontent analysis was also done with associated coding of the management report to be able to do statistical tests. The test was performed both descriptively and through chi2-and correlation. We have trough the tests found a connection. The conclusion of this paper was that it does not play a crucial role which audit firm the auditor represents whether companies receive a going concern opinion or not. Furthermore, the conclusion includes that there is a correlation between a clean audit report and indications in the management report. 

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  • 74.
    Andersson, Agneta
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andersson, Lena
    University West, Department of Economics and IT, Division of Business Administration.
    Organisationsförändring med arbetstidsmodell: En studie i Trollhättans Stad2014Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

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

  • 75.
    Andersson, Anna
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Malm, Sanna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kassaflödesanalysens användbarhet vid konkursprediktion2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 76.
    Andersson, Annie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Lindgren, Sharon
    University West, Department of Economics and IT, Division of Business Administration.
    Leasing nu och i framtiden: Attityder till de nyaredovisningsreglerna för leasing2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 77.
    Andersson, Annika
    et al.
    University West, Department of Nursing, Health and Culture, Divison for Health, Culture and Educational Sciences.
    Carlström, Eric D.
    University West, Department of Nursing, Health and Culture. Sahlgrenska Academy at University of Gothenburg.
    Åhgren, Bengt
    Nordic School of Public Health, Göteborg, Sweden.
    Berlin, Johan
    University West, Department of Social and Behavioural Studies, Division of Social Pedagogy and Sociology.
    Managing boundaries at the accident scene: a qualitative study of collaboration exercises2014In: International Journal of Emergency Services, ISSN 2047-0894, E-ISSN 2047-0908, Vol. 3, no 1, p. 77-94Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 78.
    Andersson, Camilla
    et al.
    University West, School of Business, Economics and IT.
    Bashmaf, Simaz
    University West, School of Business, Economics and IT.
    Sambandet mellan lönsamhet och ambitionsnivå på hållbarhetsrapportering2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years, awareness of the connection between business practices and environmental issues has grown. To address this, companies have been incorporating social, environmental, and economic factors into their business models to ensure sustainability. This work is then reported openly and transparently through sustainability reports. However, difficulties arise in the creation of these reports due to the lack of a clear standard or template for their preparation, leading to interpretational variations in content, measurement methods, and presentation. This creates an interest in studying how companies' sustainability commitments and the level of ambition in sustainability reporting can impact their profitability. This study aimed to investigate the relationship between the level of sustainability ambition and profitability among companies in the retail sector using a quantitative approach. The level of sustainability reporting ambition was measured by the presence of sustainability-related words, while profitability was assessed through the key performance indicators of Return on Equity (ROE) and Return on Assets (ROA). The analysis employed the SPSS software to identify potential relationships and provide evidence thereof. The results revealed no significant correlation between these two areas. Despite the companies' efforts to be sustainable and report their initiatives in sustainability reports, no clear correlation could be identified in this study. Several factors may contribute to this outcome, including the complexity of measuring and evaluating sustainability performance, individual differences among companies, and other variables that can influence profitability. These findings shed light on the challenges and complexities companies in the retail sector may encounter when integrating sustainability aspects into their operations while maintaining profitability.

  • 79.
    Andersson, Carolina
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Urbath, Josephine
    University West, Department of Economics and IT, Division of Business Administration.
    Bon APPetite!: A case study about the willingness of potential guests to use an app for a specific hotel restaurant2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 80.
    Andersson, Caroline
    University West, Department of Economics and IT.
    Hur undviker man konflikter med hjälp av sitt ledarskap?: en undersökning om hur butikschefer hanterar oro och konflikter vid organisationsförändringar2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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  • 81.
    Andersson, Emelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Salih, Shpresa
    University West, Department of Economics and IT, Division of Business Administration.
    Skolors marknadsföring: En fallstudie om huruvida två gymnasieskolors marknadsföring når fram till potentiella elever2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 82.
    Andersson, Emelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Salihi, Shpresa
    University West, Department of Economics and IT, Division of Business Administration.
    Framgångsrika entreprenörer: Vilka faktorer är avgörande för en entreprenörs framgång?2015Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

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

  • 83.
    Andersson, Emil
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Velevski, Walter
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Insynshandelns påverkan på aktiekursen: Existerar möjligheter att erhålla överavkastning vid insynsköp?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose is to investigate whether investors can obtain excessreturns by following CEO's who purchase shares in their own company.

    Theoretical perspectives: The study includes theories; the effective market hypothesis, information asymmetry and the signaling hypothesis.

    Methodology: The study is based on a quantitative method that, through a deductive approach, will test market efficiency when a CEO purchase shares in their own company. The gathered data will pass through models and tests to see whether there exists excess return opportunities

    Conclusions: In order to give a result to the main question of the thesis, the study needs to go through two hypothesis. Firstly, hypothesis one; is the share price effected when a CEO purchase shares in his own company. The study establish there is a significant difference to the test value "zero". We reject the null hypothesis and accept the alternative, which means when a CEO buys shares, the share price is effected positively.

    When the study establishes there is a positive effect on share price when CEO’s buys shares, we move on to the second hypothesis; can a private investor follow CEO’s purchases and also gain returns? The study determines here is no significant difference in returns opportunities, ie. if one intends to follow a CEO's buying. Therefore we accept the null hypothesis. It was found by studying whether there exists a significant difference between the share price of the first trading day and onwards. The study demonstrates higher return opportunities in the short term in smaller companies compared to big companies. The study also examines the index movement during the same period, and the study establishes there are more return opportunities when following a CEO’s purchases rather than buying index during the same period.

  • 84.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Börjesson, Cecilia
    University West, Department of Economics and IT, Division of Business Administration.
    Hur fastighetsmäklare väljer att marknadsföra sig och sina objekt: Det är viktigt att lämna ut rätt information till rätt person, på rätt sätt och i rätt kanal2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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

  • 85.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Flysjö, Malin
    University West, Department of Economics and IT, Division of Business Administration.
    Förändringsarbete och motstånd: Inom energibranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 86.
    Andersson, Emma
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Jakobsson, Deborah
    University West, School of Business, Economics and IT, Division of Business Administration.
    Kostnaden av stress och utbrändhet: En studie om kostnaden av utbrändhet och stress hos behöriga lärare2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stress and burnout is a growing problem in many workplaces. Sick leave is increasing and more people are experiencing negative health consequences because of stress. In schools, more teachers feel that they do not have the time to perform their work and at the same time their workload continues to increase. In order to get a broader picture of the consequences of an unhealthy work environment, increased stress and workload, we have studied the costs of increased sick leave, staff turnover and sick presenteeism among teachers. We have done this through in-depth interviews with four different teachers who have been on sick-leave due to burnout. We also conducted a web survey where we received responses from 74 different teachers. A clear effect is that burnout and increased stress in teachers leads to more teachers feeling the same negative consequences. A teacher that is beginning to show signs of burnout and is therefore more likely to be sick and unable to perform at the same level anymore also leads to more indirect costs of increasing the workload for the other teachers. Investing in a better work environment and improved staff health can have a major effect on stopping bolting costs for sick leave, sick presenteeism and higher staff turnover. Our conclusion is that burnout contributes to increased costs in the areas of higher staff turnover, higher sick leave and sick presenteeism.

  • 87.
    Andersson, Emma
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Larsson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Framtida organisationsförändringar: Hur skulle detta kunna påverka verksamheten och dess personal2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:

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

    Metod:

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

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

    Teori:

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

    Empiri:

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

    Slusats och analys:

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

  • 88.
    Andersson, Emmelie
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Ekström, Jennie
    University West, Department of Economics and IT, Division of Business Administration.
    Outsourca ekonomifunktionen eller inte?: En studie av mikroföretag belägna inom Vara kommun2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 89.
    Andersson, Felicia
    et al.
    University West, School of Business, Economics and IT.
    Latif, Enis
    University West, School of Business, Economics and IT.
    The Impact of Monetary Policy on Housing Prices: The Case of Sweden & Switzerland2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this essay, we analyze the impact of monetary policy on both the Swedish and Swiss real estate market for the period 1987 to the first quarter of 2021. We use Katrakilidis and  Trachanas (2012) work, where we got inspiration from to use the Autoregressive distributed lag model (ADL) to examine the link between monetary policy and Swedish as well as Swiss housing prices. Our final results denote that there is a presence of explanatory power from the interest rate, the tool of monetary policy to the housing price index in both countries. In both Sweden's and Switzerland's case, we can see that there is a positive outcome in the HPI in0,014 respectively 0,773 per 1 % increase in the real interest rate, meaning that there exists an impact of monetary policy in both of these countries in the short run.

  • 90.
    Andersson, Fred
    University West, Department of Economics and IT, Division of Business Administration.
    Högt eller lågt? En studie i organisationsstruktur på en svensk friskola2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

  • 91.
    Andersson, Hanna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Det frivilliga tillämpandet av IFRS hos K3-företag: En kvantitativ undersökning av större onoterade K3-företag i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The European Union decided that from January 1 2005, all listed companies within the union should prepare their consolidate financial statements in accordance with International Financial Reporting Standards (IFRS). The underlying reason behind the decision was a belief that a common accounting standard would support the flow of capital and improve the comparability of accounting. In Sweden, only listed companies are forced to apply IFRS. However, unlisted companies have the possibility to use IFRS voluntary if they want to. The previous research on IFRS is mainly focused on IFRS in listed companies and therefore I chose to investigate the voluntary adoption of IFRS in unlisted K3- companies. Based on the previous research that deals with reasons and motives why companies choose to adopt IFRS, my literature study helped identify various factors that may affect whether a company chooses to adopt IFRS or not. These factors included corporate size, Debt ratio, foreign ownership, foreign sales, cost of capital and ownership structure. Based on these factors, various hypotheses were formulated. To answer the study’s purpose, I used a quantitative method. The collected data consist of information and financial performance indicators from financial statements belonging to 180 different companies. To test the hypotheses, the computer program Statistical Package for the Social Sciences (SPSS) have been used. In SPSS, Crosstabs, Chi-square tests, Pearson’s r and comparisons between Mean and Median have been made. The results of the tests showed that there was a connection between choice of accounting principle and company size, between accounting principle and indebtedness, between accounting principle and foreign ownership, between accounting principle and foreign sales, as well as between choice of accounting principle and cost of capital. The conclusion was that IFRS-companies have a larger corporate size, they are more indebted, have a lower equity ratio and that there are more common with foreign ownership for IFRS-companies than for K3-companies. IFRS-companies also accounts for a large share of foreign sales and have higher cost of capital compared to K3-companies.

  • 92.
    Andersson, Hanna
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andrésson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Deltagande i budgetprocessen: En fallstudie om vilka faktorer som bidrar till motivation och minskar slack2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 93.
    Andersson, Hanna
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Andrésson, Anna
    University West, Department of Economics and IT, Division of Business Administration.
    Rättvisande bild: revisorers tolkning av begreppet2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 94.
    Andersson, Hanna
    et al.
    University West, Department of Engineering Science.
    Enström, Caroline
    University West, Department of Engineering Science.
    Gedda, Johan
    University West, Department of Engineering Science.
    Processkartläggning avförmedlingsuppdraget: med fokus på förbättringsområden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This report describes the sales process of type code 220 single-family homes, including necessary procedural steps. The focus of the report is to identify key areas needing improvement in order to ascertain potential solutions. The report is intended to act as both a support mechanism and a guide for real estate agents and private individuals in their roles as buyers and sellers. A process-map was developed based on research and guidance, and is described within the report. Problem areas were identified using the process-map during comprehensive interviews, and every step in the process is explained in detail in order to illustrate the process-map’s purpose. Further discussion and analysis has led to suggestions for improvement of the sales process. The results shows that the majority of interviewed real estate agents believe the sales process to some extent can be improved. The majority of the interviewed real estate agents points out the importance of creating and maintain good relations with partners and colleagues in the same economic area. This is considered to be essential for businesses that rely on a third person should proceed with as few obstacles as possible. It is also clear that many of the problems that emerged due to external factors that the real estate agents themselves can´t influence. Factors affecting the world economy, interest rates, situation of the property market, speculations among media, laws and regulations are factors beyond the real estate agent´s control. However, after further discussion it became evident that active real estate agents already considered the process inadequate or excessively time consuming. It is also evident that many of the problem areas were due to external factors not influenced by real estate agents. Furthermore, the new real estate law which was implemented July 1, 2011 contributed to several problem areas already identified being addressed and resolved. This report has led to the identification of a process which would make the work easier.

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  • 95.
    Andersson, Jakop
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Johansson, Jonathan
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Hedge funds: A bang for the buck?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Hedge funds are an investment alternative that has become more available to retail investors, it is a segment in the financial sector that now manage over 2000 billion USD. A key factor to it is increased popularity is due to the substantial decrease in minimum investment, making it a more considerable alternative for the average investor. With the latest year’s volatile markets, one could understand that the fundamental structure of a hedge fund seems lucrative, being able to hedge their portfolios in declining markets. These advantages do not come without a price and hedge fund are known to take the highest management fees in the business, allowing for successful hedge fund managers to obtain some of the highest salaries on this plant. Are these salaries justified due to abnormal returns?

    To answer this questions as comprehensive as possible, we first conducted a test for the random walk hypothesis, exploring if it is possible to predict market movements. Finding this possible, we proceeded to test for how well European and North American hedge fund managers have performed overall.

    Testing for excessive return over relevant benchmark indices by performing tests for the capital asset pricing model, Jensen’s alfa and the Fama and French three factor model to validate the results even further. With all tests concluding that hedge fund managers succeed to outperforming their benchmark indices. We later conducted tests for both the Sharpe and Treynor ratio to interpret how much of a risk-adjusted abnormal return the hedge fund managers achieved.

  • 96.
    Andersson, Jenny
    et al.
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Stolt, Sofia
    University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Immigration & fastighetspriser2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate whether the immigration to Sweden affects the Swedish real estate prices, and if so, how and to what extent. The study relates to property prices of houses in Sweden during the years 1993 – 2012. A subsidiary purpose is to investigate which group of immigrants that has the most effect on real estate prices, the returning Swedish-born or the foreign-born. The study is based on several multiple regressions including variables retrieved from the DiPasquale and Wheaton-model. The variable to be explained in the analyses is the property price and the explaining variables are interest rate, disposable income, debt, unemployment, new construction, rent, gross domestic product and immigration.

    Similarly to previous research from Switzerland, Spain, Canada, USA and New Zealand, the study concludes that there is a positive relationship between immigration and property prices. The Swedish results, however, demonstrates a stronger connection than the other countries in the short run. Regarding the subsidiary purpose regarding the influence of different groups of immigrants, the study shows that it, in the short run, is the returning Swedes that to a greater extent affect property prices

  • 97.
    Andersson, Jenny
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Svensson, Malin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Motivationsfaktorer i arbetet: Likheter och skillnader mellan anställda inom kommunala och privata organisationer2020Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    High staff turnover leads to high costs for organizations. Therefore, it is of great importance for the organizations to understand what motivates employees in their work that makes them choose to stay in the workplace for a longer period of time. The purpose of this study was to find out if there were similarities and differences in what motivates employees in their work within municipal and private organizations. This was done by examining and comparing employees' experiences of various motivational factors. In this study, where the purpose was to study reality, we used an inductive approach with a qualitative method for data collection. We chose to conduct four semi-structured interviews to collect our data material, two of the interviews were conducted with respondents within municipal organizations and two with respondents within private organizations. The theory started with a discussion about the concept of motivation based on scientific articles and previous course literature. The theory we then applied was drawn from previous scientific studies on motivation, including comparative studies on motivation among employees in municipal and private organizations. The data collected was generally reported in the empirical data, partly in the form of quotations, based on various subject areas that we had previously established in our interview guide. When we analyzed the empiricism based on the theoretical frame of reference, we could see that what we found in our study was both in line with, but also contrary to, what previous research studies on motivation in work have shown. In our study we could see both similarities and differences in what motivated respondents in their work, both between, but also within the two types of organizations. The most important conclusions we reached were that there were mainly similarities in what motivates employees within private and municipal organizations, respectively. These were mainly non-material factors, for instance a good working climate and good colleagues, which motivated the respondents and had a significant role for their willingness to stay in their respective workplace, regardless of the type of organization in which they were employed.

  • 98.
    Andersson, Jessica
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Tjärndal, Lina
    University West, Department of Economics and IT, Division of Business Administration.
    Motivationsaspekter inom olika branscher: Hur stor påverkan har egentligen motivationen på prestationen inom en organisation?2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

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

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

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

  • 99.
    Andersson, Jonas
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Svahn, Linus
    University West, School of Business, Economics and IT, Division of Business Administration.
    Den inkrementella budgeteringens dominans: En studie om budgetproblematik i Sveriges kommunala sektor2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Incremental budgeting have had a strong dominance in the public sector for decades and have been criticized for not being up to date or effective in current times. Earlier research suggest that the method leads to high cost growth and difficulties to work in a world of constant change. Meanwhile deficits, debt and costs are growing in Swedish municipalities, where a boom have transitioned into a recession. On this basis, the purpose of this study has been to measure the prevalence of incrementalism in Swedish municipalities and its consequences as an instrument of control and planning. To achieve this, a quantitative content analysis was conducted of Swedish municipal budgets in combination with reviewing official financial data. The study suggest that incremental budgeting still dominates in Swedish municipalities. The study also suggests that municipalities with a higher degree of alternative budgeting methods generally performs better financially than municipalities with a higher degree of incremental budgeting.

  • 100.
    Andersson, Jonas
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    van Dorsselaer, Frank
    University West, School of Business, Economics and IT, Division of Business Administration.
    Procyclical effects of fair value accounting: A study of Nordic investment property companies2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. There is also evidence of unrealized earnings influencing dividends and share price development related to fair value accounting in a procyclical manner. The purpose of this study is to enhance knowledge about whether fair value accounting in listed Nordic investment property companies causes procyclical effects on dividend payout and stock market behaviour. To fulfil this purpose, a quantitative analysis of financial reports and share prices of listed Nordic investment property companies was conducted. This study confirms that fair value accounting has a strong influence on dividends and share price development.

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