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  • 51.
    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.

  • 52.
    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)
  • 53.
    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.

  • 54.
    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

  • 55.
    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. 

  • 56.
    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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  • 57.
    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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  • 58.
    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

  • 59.
    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.

  • 60.
    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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  • 61.
    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.

  • 62.
    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.

  • 63.
    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.

  • 64.
    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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  • 65.
    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.

  • 66.
    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.

  • 67.
    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

  • 68.
    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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  • 69.
    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.

  • 70.
    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

  • 71.
    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.

  • 72.
    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.

  • 73.
    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.

  • 74.
    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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  • 75.
    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.

  • 76.
    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.

  • 77.
    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.

  • 78.
    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.

  • 79.
    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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  • 80.
    Andersson, Mikaela
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Klang, Johanna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Preferensskillnader i ledarskap hos anställda och chefer: Strategi för att minska skillnaden och förbättra ledarskapet2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Leadership exists in all organizations and looks different in all organizations as well, the leaders lead in the way that suits them and their organization. There are four different leadership styles that we have chosen to focus on to more easily define and categorize the different characteristics of the leadership styles. Laissez-faire leadership style is characterized by the fact that the leader is not controlled, you can work freely and the leader is very passive. The transformational leadership style is known for its motivation and guidance that allows employees to take their own initiative. The transactional leadership style is very much about the exchange of rewards for work done, while the leader is determined. The last leadership style is called charismatic and the leader is just that, charismatic who engages the employees but the leader is still active.

    The purpose of the thesis was to investigate whether leadership and its four different leadership styles, at a smaller engineering company, were perceived differently from an employee and leadership perspective. Thus, the survey was conducted via ten semistructured interviews at the company, which resulted in similar preferences for both parties. However, differences in perceptions of the charismatic leadership style were discovered. The leadership style that was most preferred by both parties was the transformational leadership style, although research shows that the transactional leadership style fits better in organizations where individualistic work is performed, as in the researched organization.

  • 81.
    Andersson, Pernilla
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Sjöstedt, Victoria
    University West, Department of Economics and IT, Division of Business Administration.
    Att förändra en högskolas kodplan: fallstudie vid Högskolan Väst2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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    attforandraenhogskolaskodplan
  • 82.
    Andersson, Rebecca
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Borg Andersson, Anna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Frivillig redovisning i svenska börsnoterade bolag: En kvantitativ studie av företagsegenskapers påverkan2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Annual reports have gone from being a way for companies to report their financial position for stockholders, to being adapted for all stakeholders. All the information that stakeholders demand the companies are not obliged by law to publish, which leads companies to disclose some information voluntarily. The extent of this information differs between companies. Previous studies have investigated the relationship between different firm characteristics and the level of voluntary disclosure, which has resulted in varying results. The aim of the study is therefore to attain knowledge regarding which firm specific characteristics in Swedish listed companies that affect the level of voluntary disclosure and also how change between years affects this. Previous studies and business economics theories is the basis for the developed hypotheses regarding the impact of the characteristics. A longitudinal study was implemented on 21 companies that were chosen through a stratified random sampling. The data collection for the dependent variable of the study, voluntary disclosure, was done with the help of an index where the companies’ annual reports from 2016-2020 were examined. The level of the voluntary disclosure was then analyzed against the independent variables of the study, the companies’ size, age, profitability, debt ratio and liquidity. A multiple regression analysis was performed and resulted in the expected relationships between the level of voluntary disclosure and the companies’ size, age and profitability. The results showed a significant positive relationship for these characteristics. Any significant relationship could not be shown for the characteristics debt ratio and liquidity. A linear regression analysis was performed on the change in profitability between years and its relationships to the voluntary disclosure. This analysis was also in line with the expectations that changes in profitability does not affect the level of voluntary disclosure. 

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  • 83.
    Andersson, Sara
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Thörngren, Sofia
    University West, Department of Economics and IT, Division of Business Administration.
    Hur hanteras dilemman med flerdimensionell styrning?: En kvalitativ fallstudie i två företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 84.
    Andersson, Simon
    University West, Department of Economics and IT, Division of Business Administration.
    Could suppliers take greater transport and owner responsibility?: Evaluation of changed Incoterms at GKN Aerospace2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 85.
    Andersson, Thomas
    et al.
    Högskolan i Skövde.
    Gadolin, Christian
    University West, Department of Health Sciences, Section for nursing - graduate level.
    Understanding institutional work through social interaction in highly institutionalized settings: Lessons from public healthcare organizations2020In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 36, no 2, article id 101107Article in journal (Refereed)
    Abstract [en]

    The present study describes and analyses how social interactions between individual actors form institutional work in the highly institutionalized setting of healthcare organizations. Based on a qualitative case study, we affirm that social interactions mainly form maintaining institutional work, thus primarily upholding the rigidity of healthcare organizations. Social interactions either preserve distance between different actors or prevent their mutual influence, which decreases the effects of institutional complexity. However, when institutional work goes beyond maintaining, social interaction is characterized by processes of claiming influence and granting influence between individual actors who adhere to different institutional logics, which allows effects of institutional complexity. Such institutional work is contingent upon physicians' strong power position, and granting influence is likely to precede claiming influence.

  • 86.
    Andersson, Wilma
    et al.
    University West, School of Business, Economics and IT.
    Bergman, Elin
    University West, School of Business, Economics and IT.
    Hur upplever medarbetare informationen som de tilldelas på arbetsplatsen?: En kvalitativ studie om medarbetares sätt att agera för att inte bli överbelastade av information2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today’s society is described as an information society where humans are exposed to large volumes of information in both their private life and at their workplace. Studies show that due to the massive influx of information at the workplace, it can be a contributive factor as to why co-workers feel overladen by the information they are obliged to process. Information overload means that a person assimilates more information than one can handle. Since information mainly passes on through internal communication, it is important that this internal communication is effective within the organization. When the internal communication deficits it causes co-workers not feeling satisfied with the amount of information they are assigned. The purpose of this study is to contribute knowledge about how co-workers experience the information that are assigned to them at the workplace. The theory is based on four different themes that are consistent throughout the study. These themes are: How information channels contributes to information flow at the workplace, The impact of information’s qualitative or quantitative characteristic on information overload, The possible contribution of the information flow to information overload and Approaches to counteract information overload at the workplace. To reach a satisfactory result with this degree project; a qualitative study was applied throughout semi-structured interviews at two organizations with large information flows. The results of the interviews are presented in the empirical chapter based on the studies main themes, and then compared with the theory in the analysis chapter. The structure of the analysis chapter is based on the four recurring themes mentioned earlier. The conclusion found that a majority of the respondents did not experience problems with an information overload, but on the other hand, all respondents felt stressed as a result of the information they were pressured to deal with. More importantly, this study showed that both organizations had problems with their information flow and internal communication, however, only one of the organizations were aware of the problem. Lastly this study showed that the co-workers way of handling the information assigned to them were very personal.

  • 87.
    Andersén, Jim
    University West, School of Business, Economics and IT, Division of Business Administration. University of Skövde Skövde (SWE).
    Green resource orchestration: A critical appraisal of the use of resource orchestration in environmental management research, and a research agenda for future study2023In: Business Strategy and the Environment, ISSN 0964-4733, E-ISSN 1099-0836, Vol. 32, no 8, p. 5506-5520Article in journal (Refereed)
    Abstract [en]

    Resource orchestration (RO) is a strategic management framework that details various processes by which how firms structure, bundle, and leverage resources. Thisstudy reviews how RO has been considered in environmental management research.The review highlights some limitations on how RO has been used in studies on environmental management, and it also illustrates a lack of knowledge accumulation inthe field. To realize the full potential of RO, the concept of green RO is developed.Green RO (GRO) is defined as a firm's capability to coordinate and manage the structuring of resources and the bundling and leveraging of capabilities to create economicvalue for the company while simultaneously creating environmental benefits. Threemain research areas for GRO are described: GRO as an organizational or managerialmeta-capability, management of specific GRO processes, and the synchronization ofseveral GRO processes.

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  • 88.
    Andreasson, Johan
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Granath, Simon
    University West, Department of Economics and IT, Division of Business Administration.
    Frivillig informationsgivning i årsredovisningar: värdeskapande eller resursslöseri?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 89.
    Andreasson, Matilda
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gustafsson, Moa
    University West, Department of Economics and IT, Division of Business Administration.
    Earnings Management: En kvantitativ studie om faktorer som påverkar förekomsten av resultatmanipulering i svenska börsnoterade bolag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 90.
    André, Anna
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Thabet, Lisea
    University West, School of Business, Economics and IT, Division of Business Administration.
    Ledarskap och kommunikation under Covid-19: En kvalitativ studie om medarbetare- och ledares upplevelser av krishanteringsarbetetvid en offentlig verksamhet2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of the study was to create an in-depth understanding of employees and leaders’experiences in the public sector with a focus on leadership and communication in connection with the organizational changes that took place during the crisis of the Covid-19 pandemic. To find out how the leaders have managed to navigate through the current pandemic, it was essential for us to shed light on the employee perspective. We not only wanted to create an understanding of how the leaders have managed to get through the pandemic, but also how these crisis management methods have affected the employees. To be able to answer the aim of this study, we focused on two aspects, communication,and leadership. We wanted to find out how communication has changed and how it in return has affected the relationship between employees and leaders. To get an overall picture of leadership, we chose to shed light on the leadership and employee perspective. We wanted to find out how leadership has changed, but also the employees' experience that change. To collect our empirical material, semi-structured interviews were conducted at a social services office in Västra Götaland. A total of seven respondents participated, of which five were employees and two were leaders. To find out to what extent the effects affected the organization, the respondents were selected from two different departments. The results of the collected empirical data were analyzed and divided into the subheadings, crisis management, leadership and relationships, communication with employees, resistance to change and change metaphors.The study concluded that the leaders had a central role in the crisis and that they handled the communication with their employees in a sufficiently informative way so that they have gained good knowledge of what the plan looks like. Therefore, the change has taken place successfully without a noticeable and physical resistance as a negative effect. However, we see that the leaders have failed to review the health perspective, which has been at a disadvantage compared to the economic perspective.

  • 91.
    Andrésson, Maria
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Gunnarsson, Michaela
    University West, Department of Economics and IT, Division of Business Administration.
    Att motivera medarbetare på distans: Vad en chef kan göra för att motivera medarbetare iett bemanningsföretag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 92.
    Antman, Marie
    University West, School of Business, Economics and IT, Division of Business Administration.
    Att vara chef i ideella organisationer: En kvalitativ studie om ledarskap, makt, värderingar och politisk styrning2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Being a leader in non-profit organizations. Author: Marie Antman, University Westwithin the framework of the course Master's Program in Leadership in the spring semester 2021. This is a qualitative study that deals with the tasks of leaders in organizations that are characterized by values, power and political control. The background is that the number of employees in the non-profit sector has increased while research on the sector'sintra-organizational aspects has lagged. The research that has been conducted has shown that the sector differs from the private, profit-driven, sector in significant areas. It concerns the sector's political governance, about conflicting demands and goals and intraorganizational expectations to embody the organization's values. The purpose of the studywas to contribute to an increased understanding of how employed managers in the nonprofit sector handled the sector's unique circumstances. In order to respond to the purpose of the study, a study was conducted with a constructivist approach focusing on the participants' own stories. The study was conducted through interviews with ten managers with experience from employment as a manager in at least two non-profit organizations. The selection was appropriate in the sense that it was done with the aim of selecting the participants in a strategic way. The analysis model was chosen to highlight the roles and tasks that managers have based on the study's special focus on the non-profit sector's unique challenges. The study's analysis is based on the basic view that in practice each manager's work is about a combination of management, power and leadership, that leadership is a process that is about relationships and should be understood in different social contexts and that non-profit leadership requires perspective on organizations structural, political and symbolic aspects. The interviews were handled through a thematic approach with inspiration from both grounded theory and narrative analysis method. The themes that crystallized were: understanding of the sector, manager or leader, theworkplace as an arena of democracy, power and conflicts of interest, the pros and cons of commitment, ethical stress and setting goals. In summary, the interviews describes a complex social context with strong values and multifaceted conflicts of interest that the managers had to deal with. The main contribution of the study was an insightful description, provided by the interviews, of how the sector's unique challenges appear to the leaders and the ways they handle it, and to point out that it is not possible to understand the leadership in these organizations without the understanding of the complexity of the social context that each non-profit organization constitutes. There is further development to be done to create a model for visualizing the different parts that such an organization consists of and how they relate to each other. The study also indicates that managers in the non-profit sector have a previously unidentified managerial role that is about acting as a liaison within the various parts of the organization: elected representatives, members, employees, non-profit forces, donors and target groups. The study also shows that a dual leadership is built into these organizations which leads to managers in the non-profitsector not handling all the tasks of a manager/leader. To address the challenges that this study focuses on, managers worked primarily with the structural and political perspective. However, the study showed that they would be helped by also being able to develop opportunities to work with the tools of the symbolic perspective

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  • 93.
    Apell, Louise
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Nyborg, Natalie
    University West, Department of Economics and IT, Division of Business Administration.
    Intäktsredovisning av pågående arbeten: en studie inom byggbranschen i Skara och Skövde2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 94.
    Arfvidsson, G. F.
    et al.
    School of Electrical Engineering and Computer Science, KTH Royal Institute of Technology, Stockholm (SWE).
    Ljungdahl Eriksson, Martin
    University West, School of Business, Economics and IT, Division of Media and Design.
    Lidbo, H.
    Rumtiden, Stockholm (SWE).
    Falkenberg, K.
    School of Electrical Engineering and Computer Science, KTH Royal Institute of Technology.
    Design Considerations for Short Alerts and Notification Sounds in a Retail Environment2021In: Proceedings of the Sound and Music Computing Conferences, Sound and Music Computing Network , 2021, Vol. 2021-June, p. 261-267Conference paper (Other academic)
    Abstract [en]

    The design and noticeability of alert sounds have been widely researched and reported, and not least, notification sounds are ubiquitous in both software and hardware product development. In an ongoing research project concerning the retail industry, we aim at designing short alert sounds that only grab attention from one group of customers, while others do not register the alerts: this particular aspect has to our knowledge not yet been studied. To establish design guidelines for such alert sounds, we conducted an experiment where test subjects would experience ordinary shopping activity including background music and an ambient soundscape in a virtual reality clothing store, but with added alert sounds. We tested, specifically, six differently designed sound alerts belonging to two classes: contextual-specific congruent sounds, and incongruent sounds that did not fit the sonic context. The results disproved our assumptions that incongruent sounds would outperform the congruent and thus in the context more anticipated sounds. The findings suggest that alert sounds can be designed with subtlety and still be noticeable and that customers will not necessarily be annoyed. We present here a first approach towards design guidelines for short alert sounds in a shop environment. Copyright: © 2021 the Authors.

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  • 95.
    Arnosson, Sandra
    University West, Department of Economics and IT, Division of Business Administration.
    Hållbarhet som strategisk utgångspunkt: En undersökning av utvalda svenska företags hemsidor och års-/hållbarhetsrapporter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 96.
    Aronsson, Sandra
    University West, Department of Economics and IT, Division of Business Administration.
    Kunskapsintensiva organisationer och dess ledarskap2016Independent thesis Basic level (university diploma), 5 credits / 7,5 HE creditsStudent thesis
    Abstract [sv]

    Studien cirkulerade kring begreppen kunskap och ledarskap, vilket ledde till inriktningen kunskapsintensiva organisationer och dess medföljande ledarskap. Studiens syfte ansågs vara relevant, då det troddes utgöra en del av utvecklingen av framtidens organisationer och ledarskap. Problemdiskussionen diskuterade ämnenas komplexitet och varför ämnet valdes. Varför valdes det nu och hur var ämnet relevant i ett sammanhang? Med problemdiskussionen hoppades författaren kunna förmedla till läsaren vart på kartan utvalt ämne befann sig. Studien behandlade ett fallföretags ledarskap och hur företaget, i detta fall en butik, kunde kopplas till kunskapsintensiva organisationer. I uppsatsens kommande del presenterades valda metoder. Kunskap erhållen i studien var av kvalitativ natur och studien byggde på två utförda personliga intervjuer, intervjuer med en chef och en medarbetare med hjälp av ett utvalt fallföretag. Övrigt material som användes till uppsatsens underlag, utgjordes av litteratur och vetenskapliga artiklar. Studien byggde på att teoretiskt material relaterades till empiriskt material för att författaren skulle kunna undersöka hur ledarskapet inom företaget såg ut i relation till kunskapsintensiva organisationer.

    Uppsatsens kommande del var den teoretiska referensramen, vilken baserades på överskrifterna; Begreppet kunskap, Kunskap inom organisationer, Kunskapsintensiva organisationer, Begreppet ledarskap och Ledarskap i kunskapsintensiva organisationer. Begreppen kunskap och ledarskap ansågs skapa en bakgrund till de övriga delarna, vilka ansågs vara de främsta för att besvara studiens syfte. Därefter har uppsatsens empiriska underlag presenterats, för att ge läsaren inblick i de två intervjuer som utförts för att besvara studiens syfte. Intervjuerna presenterades separat för att ge läsaren tydlighet i resonemanget. Materialet är presenterat i relation till endast kunskap/kunskap inom organisationer och kunskap i relation till ledarskap.

    För att utforma slutsatser i relation till utvalt syfte, utformades sedan ett tolkningsavsnitt, där material vägdes samman och jämfördes. Kunskapsintensiva organisationer sattes här i relation till utvalt fallföretag och ledarskap i kunskapsintensiva organisationer sattes även det i relation till insamlat material från utvalt fallföretag. Detta gav intressanta synvinklar på hur begrepp och fenomen kan utspela sig i verkligheten, vilket formade de slutsatser som dragits i relation till frågeställningar, forskningsfråga och studiens syfte. Det gav också en fördjupad förståelse kring kunskap och ledarskap. Vilken kan vara användbart för alla, men framförallt de som arbetar, eller kommer att arbeta inom handel, som medarbetare och/eller chef. Studien har påvisat att flera av de aspekter som är relevanta i relation till begreppet kunskapsintensiva organisationer är aktuella i det utvalda fallföretaget och likaså är dess ledarskap nära sammankopplat till ledarskap, som i teori, ofta beskrivs i relation till kunskapsintensiva organisationer. Men det finns också en del aspekter som skiljer butiken från de klassiska kunskapsintensiva organisationerna, det konstaterades dock i sammanhanget att detta inte behövde vara något negativt baserat på fallföretagets utformning.

  • 97.
    Arvemo, Tobias
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Bernhard, Iréne
    University West, School of Business, Economics and IT, Division of Media and Design.
    Lundh Snis, Ulrika
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Torsein, Ellinor
    University West, School of Business, Economics and IT, Division of Business Administration.
    Att utveckla Lysekils centrum tillsammans: utmaningar och möjligheter2018Report (Other academic)
    Abstract [sv]

    Denna studie designades och analyserades av Högskolan Väst 2016-2017. Undersökningen kompletterar den besökar- och boendestudie som Högskolan Väst tidigare genomförde inom projektet i Lysekil under sensommaren 2016 (se Högskolan Väst Rapport 2 Urban Platsinnovation Besökar- och boendestudie i Lysekil sensommaren 2017). Denna studie genomfördes under tiden 26 maj - 11 augusti 2017 med 363 svarande respondenter, varav 165 var besökare och 198 permanent boende i Lysekil. Syftet med studien var att öka kunskapen om både besökares och boendes uppfattningar om Lysekil. Högskolan Väst har även genomfört en intervjustudie med centrumaktörer i Lysekil under 2017 (se Högskolan Väst Rapport 4 Urban Platsinnovation Att utveckla Lysekils centrum tillsammans - utmaningar och möjligheter). Studierna1 avser även att bidra gränsöverskridande inspiration samt vara ett underlag för planering och utveckling av kommande centrumutvecklande aktiviteter såväl inom som utanför projektets regi.Undersökningen visar att besökare framför allt kommer till Lysekil för att koppla av och är nöjda med sitt besök i Lysekil samt med service och utbud, stadsmiljö och faciliteter. En stor majoritet av besökarna har besökt Lysekil innan och anger att de kommer att besöka Lysekil igen. Av de besökare är det 88% som sannolikt kommer rekommendera andra ett besök i Lysekil. Ungefär hälften av besökarna bor mer än 10 mil från Lysekil.De permanent boende i Lysekil är också nöjda med utbudet av restauranger, kvalitén på både maten och servicen. De boende var också nöjda med servicen i butikerna men ställde sig neutrala till utbudet av butiker. Det största missnöjet bland de permanent boende i Lysekil finns kring parkeringssituationen.Studien är i stort samstämmig med den besökar- och boendeundersökning som genomfördes 2016.Ett stort antal förbättringsförslag ges av respondenterna och finns redovisade i rapporten. Dessa förslag är allt från konkreta till visionära.Det är vår rekommendation att denna rapport ihop med rapporten från undersökningen 2016 (se Högskolan Västs Rapport 2) delges och diskuteras med de aktörer och nätverk som finns i Lysekil i arbetet i att ta fram nya centrumutvecklande aktiviteter.

  • 98.
    Arvemo, Tobias
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Bernhard, Iréne
    University West, School of Business, Economics and IT, Division of Media and Design.
    Lundh Snis, Ulrika
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Torsein, Ellinor
    University West, School of Business, Economics and IT, Division of Business Administration.
    Besökar- och boendestudie i Lysekil sommaren 20172018Report (Other academic)
    Abstract [sv]

    Denna studie designades och analyserades av Högskolan Väst 2016-2017. Undersökningen kompletterar den besökar- och boendestudie som Högskolan Väst tidigare genomförde inom projektet i Lysekil under sensommaren 2016 (se Högskolan Väst Rapport 2 Urban Platsinnovation Besökar- och boendestudie i Lysekil sensommaren 2017). Denna studie genomfördes under tiden 26 maj - 11 augusti 2017 med 363 svarande respondenter, varav 165 var besökare och 198 permanent boende i Lysekil. Syftet med studien var att öka kunskapen om både besökares och boendes uppfattningar om Lysekil. Högskolan Väst har även genomfört en intervjustudie med centrumaktörer i Lysekil under 2017 (se Högskolan Väst Rapport 4 Urban Platsinnovation Att utveckla Lysekils centrum tillsammans - utmaningar och möjligheter). Studierna1 avser även att bidra gränsöverskridande inspiration samt vara ett underlag för planering och utveckling av kommande centrumutvecklande aktiviteter såväl inom som utanför projektets regi. Undersökningen visar att besökare framför allt kommer till Lysekil för att koppla av och är nöjda med sitt besök i Lysekil samt med service och utbud, stadsmiljö och faciliteter. En stor majoritet av besökarna har besökt Lysekil innan och anger att de kommer att besöka Lysekil igen. Av de besökare är det 88% som sannolikt kommer rekommendera andra ett besök i Lysekil. Ungefär hälften av besökarna bor mer än 10 mil från Lysekil. De permanent boende i Lysekil är också nöjda med utbudet av restauranger, kvalitén på både maten och servicen. De boende var också nöjda med servicen i butikerna men ställde sig neutrala till utbudet av butiker. Det största missnöjet bland de permanent boende i Lysekil finns kring parkeringssituationen. Studien är i stort samstämmig med den besökar- och boendeundersökning som genomfördes 2016. Ett stort antal förbättringsförslag ges av respondenterna och finns redovisade i rapporten. Dessa förslag är allt från konkreta till visionära. Det är vår rekommendation att denna rapport ihop med rapporten från undersökningen 2016 (se Högskolan Västs Rapport 2) delges och diskuteras med de aktörer och nätverk som finns i Lysekil i arbetet i att ta fram nya centrumutvecklande aktiviteter

  • 99.
    Arvemo, Tobias
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Bernhard, Iréne
    University West, School of Business, Economics and IT, Division of Media and Design.
    Lundh Snis, Ulrika
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Torsein, Ellinor
    University West, School of Business, Economics and IT, Division of Business Administration.
    von Friedrichs, Yvonne
    University West, School of Business, Economics and IT, Division of Business Administration.
    Besökar- och boendestudie i Lysekil sensommaren 20162016Report (Other academic)
    Abstract [sv]

    En studie av besökare och boende i Lysekil genomfördes med 279 svarande respondenter under tiden 26 juli - 14 september 2016. Syftet med studien var att öka kunskapen om både boendes och besökandes uppfattningar om Lysekil.Studien syftar även till att ge ett bidrag till ett större underlag för och gränsöverskridande inspiration till planering och utveckling av kommande centrumutvecklande aktiviteter såväl inom som utanför projektets regi.151 besökande och 128 permanent boende besvarade undersökningen.Undersökningen visar att de besökande framför allt kommer till Lysekil för att koppla av och är nöjda med sitt besök i Lysekil samt med service och utbud, stadsmiljö och faciliteter. En stor majoritet av besökarna har besökt Lysekil innan och anger att man kommer att besöka Lysekil igen. Av de besökande är det 97% som sannolikt kommer rekommendera andra ett besök i Lysekil. Ungefär hälften av de besökande bor mer än 10 mil från Lysekil.Bland de permanent boende i Lysekil är man också nöjd med utbudet av restauranger, kvalitén på restaurangmaten samt service på restaurang och i butik. Man är också nöjd med stadsmiljön, skyltning/vägvisning, hur lätt det är att ta sig till Lysekil, faciliteter och kvalitén på boende. En majoritet av de tillfrågade är missnöjda med parkeringssituationen i Lysekil. Utbudet av butiker och uteliv har mer utspridda svar.Samtliga respondenter fick tillfälle att ge förslag på vad som kan förbättras i Lysekils centrum. Av 279 respondenter gav 123 besökande och 114 boende i Lysekil förbättringsförslag. Förslagen, som är både konkreta och visionära, rör huvudsakligen följande sju teman; Trivsel och intryck av stadsmiljön, Infrastruktur, parkering mm, Husbilsparkering/ställplatser, Information och Skyltning, Aktiviteter/evenemang, Utbud och Övrigt.Vår rekommendation är att, de nätverk och aktörer som är anslutna till projektet i Lysekil, tar del av och diskuterar studiens resultat inför framtida centrumutvecklande aktiviteter. Vi rekommenderar även att man åtgärdar de förbättringsförslag som går att genomföra på kort sikt och redan nu diskuterar de mer långsiktiga och eventuellt resurstunga förbättringsförslag.

  • 100.
    Arvemo, Tobias
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Bernhard, Iréne
    University West, School of Business, Economics and IT, Division of Media and Design.
    Lundh Snis, Ulrika
    University West, School of Business, Economics and IT, Divison of Informatics.
    Olsson, Anna Karin
    University West, School of Business, Economics and IT, Division of Business Administration.
    Torsein, Ellinor
    University West, School of Business, Economics and IT, Division of Business Administration.
    von Friedrichs, Yvonne
    University West, School of Business, Economics and IT, Division of Business Administration.
    En gränsöverskridande workshop om: Hvordan kan vi bruke undersøkelser til å skape et bedre sentrum?2016Report (Other academic)
    Abstract [sv]

    En gränsöverskridande workshop om Hvordan kan vi bruke undersøkelser til å skape et bedre sentrum? genomfördes den 27 oktober 2016 i Fredrikstad under stormöte 2 i projektet Urban Platsinnovation. Syftet med workshopen var att näringsidkare och kommuner i Sverige och Norge ska knyta kontakter och utbyta erfarenheter. Under workshopen diskuterade de 62 deltagarna undersökningar som beslutsunderlag samt deltagande och samverkan för utveckling av centrum. I anslutning till workshopen redogjordes för tre i projektet genomförda studier. Workshopens genomförande och dokumentation syftar till att ge ett underlag och gränsöverskridande inspiration till planering och utveckling av kommande centrumutvecklande aktiviteter såväl inom som utanför projektets regi.Workshopsdeltagarna får idag information om kunder, besökare och medborgare genom olika spridda kanaler; via kartläggningar, handelsutredningar, nationella näringslivstudier, egna undersökningar via sociala medier, webbstatistik, kommunens kundtjänst, medborgarkontor, medborgardialoger (brukermedvirkning), samtal och personlig kontakt, sociala möten och nätverk, cafédialoger/dialog med organisationer, företag och föreningar, mässor och genom nyheter i dagstidning (avis). Samtliga deltagare menar att studier av det slag som presenterades vid workshopen är mycket viktiga. Presenterade studier är intressanta då de visar på fakta och statistik – vilket inte alltid stämmer med vad man tror eller hört. Faktaunderlag är viktigt för att kunna arbeta framåt. Kritisk och djupare analys, koordinering, samordning och bättre kommunikation kring studier och resultat behövs. Deltagarna framhåller vikten av att dels ha tillgång till ett kvantitativt datamaterial i form av besöksdata som kan kopplas till annan data såsom omsättning, dels till ett kvalitativt material som fokuserar på vem besökaren är, orsaker till besök samt vilka önskemål besökare men även boende har.Det råder en stark vilja till samverkan mellan de olika aktörerna för centrumutvecklingen. I vissa fall och i vissa kommuner fungerar samverkan riktigt bra mellan framför allt kommun och butiksägare. Dock inses vikten av en bredare representativitet i grupperingar för centrumutvecklingen. Nya aktörer välkomnas samt tydliga strategier och roller. Viljan att engagera sig och delta finns, och många ser möjligheten att genom detta projekt få till en hel del bra grundarbete. Bra exempel ges på kanaler och plattformar för informationsspridning och kommunikation och deltagarna ser gärna en fortsatt utveckling av dessa för samverkan och koordinering av olika aktiviteter.

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