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  • 101.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Social Responsibility in the Context of Multinational Enterprises: Exploring Perceptions and Expectations of Local Employees of Subsidiaries in a Developing-Country2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 5, p. 96-109Article in journal (Refereed)
    Abstract [en]

    Purpose: This paper seeks to explore perceptions of local employees regarding MNE subsidiaries’ attitudes in relation to local customs, values, and belief systems prevalent in the settings in which they operate. Design/methodology/approach: A qualitative research design was used as the methodological grounding for the study. In-depth, semi-structured interviews were conducted in Ghana with a total of 20 participants (16 males and 4 females). Interviews were audio-taped, with permission of the participants. A convenience sampling method was used, and all 20 participants were recruited via initial personal visits by the researcher and subsequent follow-up visits and phone call. Interviews were transcribed via thematic analysis. The views of participants were organized into four major themes: relevance of CSR (business ethics) to local employees; local employees’ attitude towards firms’ (un)ethical behaviour; educating managers and employees of foreign-owned companies; and attractiveness of company and ability to draw resources. Findings: Our interpretive research in the Ghanaian context suggests that most of the participants appreciate the salient role of cooperation between companies and traditional authorities in identifying and resolving potential tension that could evolve out of non-compliance with local socio-cultural values and belief systems. In respect to this, the findings from the present study reinforce the insights of Kjonstad and Willmott (1995) that reliance on rule-based approaches to business ethics is deficient, as it has been found to be ineffective or at best, less ‘empowering’ when it comes to influencing organizations in their ethical behaviour. The findings further suggest that inadequate information about local customs, values and belief systems, partly explains the seeming ‘irresponsible’ posture of foreign-owned companies towards aspects of local socio-cultural values and belief systems. Thus, as scanty information is available to the companies and their managers, few are able to either integrate them into their core CSR practices and/or encourage employees to uphold them in their processes. Research limitations/implications: Findings are based on a single-country investigation. This limitation, combined with a relatively small sample size (20 participants, across firms that belong to 6 industry-groupings), may have implications that the results might not be readily generalizable. Moreover, as the present study employed an interpretive methodological approach, the findings could have been impacted by self-evaluation (i.e., self-narratives from participants), resulting in socio-cultural preferences and response biases, on the part of the participants. Practical implications: Although results of this study is based on single-country (Ghana) study, given similarities in socio-cultural characteristics across developing-countries, this study is likely to have wider relevance and applicability in developing-countries, as a whole. Originality/value: The present study explored relatively unexplored ground by investigating the perceptions of local employees regarding MNE subsidiaries’ attitudes in relation to local customs, values, and belief systems, prevalent in the settings in which companies operate. Most importantly, these initial attempts at exploring the perceptions of local employees regarding MNE subsidiaries’ attitudes in relation to local customs, values, and belief systems, can hopefully be further explored and validated through future research directed at this topic. © www.iiste.org

  • 102.
    Amos, Gideon Jojo
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Awuah, Gabriel
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    In search of competitiveness through innovation-driven corporate social responsibility (CSR) initiatives in Multinational Enterprises (MNEs) subsidiaries2014Conference paper (Refereed)
  • 103.
    Amos, Gideon Jojo
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Baffour Awuah, Gabriel
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    In search of competitiveness through innovation-driven CSR initiatives in Multinational Enterprise subsidiaries in developing countries2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 2, p. 161-173Article in journal (Refereed)
    Abstract [en]

    Purpose – The objective of the present study is to investigate opportunities for integrating innovation and CSR in the context of firms’ activities. This is explored by investigating the extent to which innovation may complement CSR activities of MNE subsidiaries in developing-countries.

    Method/approach – This paper employs literature study to describe how innovation complements CSR in the search for competitiveness at the level of the firm. In doing so, the competitiveness of firms, which is often driven by the demands for responsible behaviour and innovativeness, is derived from studying the extant literature. By drawing from multiple theoretical lenses (i.e., legitimacy theory, stakeholder theory, CSR literature, firms’ reputation, and innovativeness), we aim at evaluating their collective impact on firms’ competitiveness.

    Findings - The model suggests that firm’s contextual capabilities (e.g. legitimacy, innovation, and stakeholders) can define its CSR activities (e.g. CSR ethical, CSR social, and CSR environmental). The cumulative effects of these, define firm’s reputation, which eventually, produces firm’s own competitiveness. The study has argued that there is more to firms’ stakeholders than ordinary resources required in furtherance of firms’ economic objectives. It therefore follows that stakeholders’ potential to constitute a pool of resources and capabilities that the firm can blend with to realize its strategic objectives ought to be stressed. Consequently, markets and for that matter firms, are subject to CSR and innovation demands through, for example, more socially responsible productive behaviour. This requires that MNE subsidiaries in developing-countries connect different strategies towards improving their own competitiveness. This may be accomplished through, re-packaging CSR into bundles of interrelated activities, collaborating with stakeholders to jointly create and deliver social and economic values, and integrating CSR into productive activities that may lead to bundles of products to suit local market conditions.

    © www.iiste.org

  • 104.
    Anand, Anagha
    Halmstad University, School of Business, Engineering and Science.
    Preparing for the Next Big Wave of Disruption: A Case Study in Auto Industry2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem

    The year 1886 is regarded the birth year of the modern automobile. Since then, there have been many innovations that have seen the surface and some that have had an influential effect in changing the paradigm itself. One of the major disruptions the world is talking about currently is in the transport industry, with ‘autonomous vehicles’ (often referred to as self- driving or driverless cars). The automobile industry has embarked upon a period of significant innovation and change. It is extremely important to understand what exactly this change means for the auto industry, the customers and the society and be prepared for this next big wave of a change.

    Purpose

    The main purpose of this paper is to increase the understanding of how the fundamental changes of driver replacement system has an effect on the auto industry (the auto business and customers)

    Research Question

    “How technological advances have led to business model changes in the auto industry” “How Advanced driver assistance system technology has an effect on the business model change in the auto industry”

    Research design/ methodology

    A multi qualitative method with inductive approach is used. To analyse the auto industry data is collected and supported by narrative inquiry strategy with in-depth interviews, and secondary document sources. Since the data is analysed over a period of time, a longitudinal time horizon is chosen. The philosophy governing this thesis is that of pragmatism with an awareness that interpretation is involved.

    Conclusion

    Since the 1970’s most of the innovations since then have been incremental. The beginning of technological diffusion from Information and Communications Technology industry from the 1990’s has resulted in some radical/ revolutionary technological innovations. There have been only two innovations, Internal Combustion Engines and Mass production that has had a significant change in the way business is seen and done. The other technological innovations have contributed to the change in either one side of the business model canvas or none. The current trend of Advanced Driver Assistance System technology is focused on replacing the driver and electric engines replacing Internal combustion engines , a pattern is that is seen from the history where horses were replaced by engines. The use of self-driving cars and electric engines would create a new paradigm in the auto industry.

    Research limitations implications

    The cause-effect relation between business model and technological change is not analysed. The research is analysed with the principle that a technological change would lead to a business model change. Non-technological innovations that has resulted in a business model change is not discussed. Contribution of technological innovations to change in revenue model is not discussed in detail.

  • 105.
    Ananthu, Ottakuttiyankel Saji
    Halmstad University, School of Business, Engineering and Science.
    Small Scale Biogas Production by using Food Waste- Examples from three Restaurants  2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Global warming is the one of the most dangerous threats that the entire world is facing today. The emission of greenhouse gases is increasing the impact of global warming. In such a situation, reduction of GHG emissions and finding an alternative source of energy is more and more important. The production of biogas from food wastes is considered as a suitable way for the reduction of GHGs emission. The production of this type of renewable energy is very popular in Asian countries, especially in countries like India and China. Biogas production never creates any harmful effects to the environment but at the same time it also produces byproducts that are not harmful for the environment.  This study tries to investigate the possibility for the production of biogas from food wastes in restaurants under Swedish conditions. In order to do so, three different models of biogas plants in three different restaurants were used as a case study. The results showed that biogas production from food waste in restaurants are practically possible in Sweden and it can be used as an alternative source of cooking fuel with many benefits both economically and environmentally. Temperature problems in Sweden during winter season can be avoided by using pre-heating technique.

     

  • 106.
    Anckar, Marcus
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Lundström, Marcus
    Halmstad University, School of Business, Engineering and Science.
    Investeringsbeslut i fastighetsutveckling: En studie om vilka faktorer som styr bygg- & fastighetsbolagens investeringsbeslut gällande deras fastighetsutveckling2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem description: The Swedish housing situation is a complex matter. For the last couple

    of years the construction rate has been high, but the housing shortage continues to be a

    problem. A lot of people can’t afford the homes that are built. The market has been in favor

    for real estate developers for a few years now. They’ve been able to develop expensive

    projects which they’ve easily been able to sell. As the economy changes more and more

    people will face difficulties in financing the expensive homes on the housing market.

    Research question: Which factors control investment decisions for construction and real

    estate companies regarding their real estate development?

    Purpose: The primary purpose of the study is to identify and describe how privately-owned

    real estate and construction companies manage investment decision, and the factors, choices

    and priorities in which the investment decision is based on.

    The study aims to analyse empirical data with existing theories to widen the understanding of

    how construction and real estate companies make their investment decisions and their choice

    of path in their real estate development.

    Limitation: The study does not incorporate businesses outside of Sweden, nor does it

    incorporate any other fields within real estate, such as management or agencies, than real

    estate development.

    Methodology: The study is qualitative to gain deeper knowledge and information in the area,

    and interviews were conducted with six of the largest construction and real estate companies

    in Sweden.

    Conclusion: There are several factors behind the investment decision made by real estate

    developers, and the impact they have on the housing market. Economic cycles have made it

    profitable for real estate developers to invest in new developments, which has led to increased

    housing prices. The local councils have had an increased impact in the development process,

    resulting in difficulties keeping the costs down. There has also been an overbalance in

    developing new projects instead of existing real estates, because the market for new projects

    is more lucrative. Private real estate companies are primarily interested in generating as much

    profit as possible, leading to them investing mostly in condominium apartments.

  • 107.
    Anderberg, Cecilia
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Cabanettes, Frederic
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Dimkovski, Zlate
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Ohlsson, Robert
    Rosen, Bengt-Göran
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Combined SEM and Stylus Profiling Sensoring for Improved Cylinder Liner Honing2006In: Proceedings of Austrib 06 - International Tribology Conference, Brisbane: Queensland University of Technology , 2006, p. 6-Conference paper (Refereed)
    Abstract [en]

    The demands on decreased environmental impact from vehicles are resulting in a strong push for decreased engine oil and fuel consumption.

    Recent engine tests have shown a promising reduction in oil consumption when using cylinder liners with a smoother finish than the current plateau honing.

    One approach to produce smoother liner surfaces is to replace SiC ceramic honing stones with diamond tools. However, even though the diamond honing process results in higher productivity, improved quality control is needed to monitor the degree of cold worked material - “blechmantel” (German), and the resulting risk of increased wear and scuffing.

    A number of petrol and diesel engine cylinder liners have been mapped to be able to verify the quality and consequences, in terms of wear and function, of the honing process. A new mapping method, combining SEM images and quantitative image analysis with traditional 2D profilometry has been developed and tested in this study. The surface mapping method developed was employed before and after the test to study effect of running-in wear on the surface, features characterized with the SEM- and the 2D profilometer.

    The results show that combining SEM- and profilometric methods gives a good picture of the effects of varying the cylinder liner pressure and roughness. The core roughness decreases more for diesel liners than for petrol liners.. A probable cause is that the more severe diesel high pressure run-in conditions are able to effectively “truncate” the plateaux and remove residing plastically deformed un-cut honing residues while the less severe petrol liner conditions do not manage to remove the blechmantel and irregularities to an important extent.

  • 108.
    Anderberg, Cecilia
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Cabanettes, Frederic
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Dimkovski, Zlate
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Ohlsson, Robert
    Volvo Power Train Corp., Volvo Group, Göteborg, Sweden.
    Rosén, Bengt-Göran
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Cylinder Liners and Consequences of Improved Honing2006Conference paper (Refereed)
    Abstract [en]

    The demands on decreased environmental impact from vehicles are resulting in a strong push for decreased engine oil and fuel consumption. Engine oil and fuel consumption are to a great extent controlled by the topography of the cylinder liner surface.

    Recent engine tests have shown a promising reduction in oil consumption when using cylinder liners with a smoother finish than the current plateau honing.

    One approach to produce smoother liner surfaces is to replace SiC ceramic honing stones with diamond tools. However, event though the diamond honing process results in higher productivity, improved demands of quality control is needed to monitor the degree of cold worked material - “blechmantel” (German), and the resulting risk of increased wear and scuffing.

    A number of petrol and diesel engine cylinder liners have been mapped to be able to verify the quality and consequences, in terms of wear and function, of the honing process. A new mapping method, combining SEM images and quantitative image analysis with traditional 2D profilometry has been developed and tested in this study. The liners where tested in a reciprocating rig of 8 mm stroke and with a frequency of 10 Hz, simulating the top-dead center conditions in a running engine.

    The tests where carried out in high- and low pressure conditions with smooth respectively rough liner roughnesses against PVD coated piston rings. The developed surface mapping method was employed before and after the test to study effect of running-in wear on the surface, features characterized with the SEM- and the 2D profilometer.

    The results show that combining SEM- and profilometric methods gives a good picture of the effects of varying the cylinder liner pressure and roughness. The core roughness decrease more for diesel liners than for petrol liners. In average (rough and smooth liners) the diesel core roughness decrease 265% while the petrol liners average on a 60% decrease. Blechmantel- and Irregularities ratio show a high sensitivity to varying conditions and decrease 1180% to 100% for the diesel liners while the parameters increase between 106% to 18% for all the petrol liners. A probable cause is the more severe diesel high pressure run-in conditions are able to effectively “truncate” the plateaux and remove residing plastically deformed un-cut honing residues while the less severe petrol liner conditions not manage to remove the blechmantel and irregularities in an important extent.

  • 109.
    Anderberg, Cecilia
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Cabanettes, Frederic
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Dimkovski, Zlate
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Rosén, Bengt-Göran
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Liner Surface Improvements for Low Friction Piston Ring Packs2009In: Society of Tribologists and Lubrication Engineers annual meeting & exhibition 2009: Lake Buena Vista, Florida, USA, 17 - 21 May 2009, Red Hook, NY: Curran Associates, Inc., 2009, p. 455-459Conference paper (Refereed)
  • 110.
    Anderberg, Cecilia
    et al.
    Halmstad University, School of Business, Engineering and Science, Mechanical Engineering and Industrial Design (MTEK). Getinge Sterilization AG, Getinge, Sweden.
    Dimkovski, Zlate
    Halmstad University, School of Business, Engineering and Science, Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Rosén, Bengt - Göran
    Halmstad University, School of Business, Engineering and Science, Mechanical Engineering and Industrial Design (MTEK).
    Liner surface improvements for low friction piston ring packs2014In: Surface Topography : Metrology and Properties, ISSN 2051-672X, Vol. 2, no 1, article id 014009Article in journal (Refereed)
    Abstract [en]

    The development of engine components in the automotive industry is governed by several constraints such as environmental legislation and customer expectations. About a half of the frictional losses in an internal combustion engine come from the interactions between the piston assembly and cylinder liner surface. The tribological considerations in the contact between the piston ring and cylinder liner have attracted much attention over the past few decades. Many non-conventional cylinder liner finishes have been, and are being, developed with the aim to reduce friction losses and oil consumption, but the effects of the surface finish on piston ring pack performance is not well understood. One way of reducing friction in the cylinder system is to reduce the tangential load from the piston ring pack, focusing on the oil control ring. However, the side-effect of this is a disappointingly increased oil consumption. In this study a number of different cylinder liner surface specifications were developed and implemented in test engines with the aim of maintaining the level for oil consumption when decreasing the tangential load for the piston ring pack. To improve our understanding of the result, the same surfaces were evaluated in elastic and elasto-plastic rough contact and hydrodynamic flow simulation models. It is shown that oil consumption is strongly related to surface texture on the cylinder liners and at lower speeds (900–1200 rpm), a 'rougher surface' with a high core (e.g. Sk) and valley roughness (e.g. Svk) results in higher oil consumption. At the medium speed range (1200–3600 rpm), oil consumption continues to dominate for the 'rough' surfaces but with a visible influence of a lower oil consumption for a decreased roughness within the 'rough' surface group. 'Smooth' surfaces with a 'smooth' core (Sk), irrespective of the valley component (Svk), show similar oil consumption. For engine speeds above 3600 rpms, an increase in plateau roughness results in higher oil consumption. Throughout the study, standard roughness parameters were computed to compare with the results from engine testing and simulation. Future work will be directed to continuous optimization between oil consumption and friction. Improving the understanding of the functional cylinder system surfaces' ability to form oil films in the cylinder system opens up opportunities, not only in reducing the tangential load of piston ring packs but also in optimizing oil viscosity in order to reduce friction.

  • 111.
    Anderberg, Cecilia
    et al.
    Volvo Cars Corporation, Gothenburg, Sweden.
    Dimkovski, Zlate
    Halmstad University, School of Business, Engineering and Science, The Rydberg Laboratory for Applied Sciences (RLAS).
    Rosén, Bengt Göran
    Halmstad University, School of Business, Engineering and Science, The Rydberg Laboratory for Applied Sciences (RLAS).
    Thomas, Tom R.
    Halmstad University, School of Business, Engineering and Science, The Rydberg Laboratory for Applied Sciences (RLAS).
    Low friction and emission cylinder liner surfaces and the influence of surface topography and scale2019In: Tribology International, ISSN 0301-679X, E-ISSN 1879-2464, Vol. 133, p. 224-229Article in journal (Refereed)
    Abstract [en]

    A low friction piston ring pack, with tangential load halved, was tested in engines with four different cylinder liner finishes. Oil consumption, oil temperature and liner surface temperature were monitored at different load and speed levels, under similar test conditions. The two smoother surfaces generally kept lower oil consumption compared to the two rougher ones. Results were correlated using an area-fractal analysis. The relative area of the surface was calculated at different scales and the result was compared with the level of oil consumption for the different liner surfaces at different engine speeds. It was found that oil consumption was strongly correlated with scale for areas of above 1000 μm2 and below 20 μm2.  © 2018

  • 112.
    Anderberg, Cecilia
    et al.
    Volvo Cars Corporation, Gothenburg, Sweden.
    Johansson, Staffan
    Volvo Technology, Gothenburg, Sweden.
    Nilsson, Per H.M
    Volvo Technology, Gothenburg, Sweden.
    Ohlsson, Robert
    Volvo Powertrain, Gothenburg, Sweden.
    Rosén, Bengt Göran
    Halmstad University, School of Business, Engineering and Science, The Rydberg Laboratory for Applied Sciences (RLAS).
    Wear Resistance of Smooth Automotive Cylinder Liner Surfaces2005In: Conference Proceedings: World Tribology Congress, Washington, D.C., 2005, p. 603-604, article id WTC2005-64281Conference paper (Refereed)
    Abstract [en]

    Demands for decreased environmental impact from vehicles are resulting in a strong push for decreased engine oil, fuel consumption and weight. New machining and coating technologies have offered ways to attack these problems. Engine oil and fuel consumption are to a great extent controlled by the topography of the cylinder liner surface and it is therefore important to optimise this surface. Recent engine tests have shown a reduction in oil consumption when using cylinder liners with a smoother finish than that given by the current plateau honing. However, engine manufacturers are hesitant to introduce smoother liner surfaces because of fears of severe wear and scuffing. There is also the possibility that smoother liner surfaces may be more sensitive to the choice of piston ring finishes. This paper therefore seeks to investigate the functional performance and resistance to wear of these smooth cylinder liners and the mating top ring surfaces. Copyright © 2005 by ASME

  • 113.
    Anderberg, Cecilia
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Pawlus, P.
    Rzeszow University of Technology, Poland.
    Rosén, Bengt-Göran
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Functional Surfaces.
    Thomas, T. R.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK).
    Alternative descriptions of roughness for cylinder liner production2009In: Journal of Materials Processing Technology, ISSN 0924-0136, E-ISSN 1873-4774, Vol. 209, no 4, p. 1936-1942Article in journal (Refereed)
    Abstract [en]

    The roughness of stratified surfaces such as cylinder liners, produced by plateau honing, is functionally important in their tribology but is notoriously difficult to characterise. An issue in manufacturing quality control related to their tribological function is the comparative ability of various roughness characterisation systems. In this paper the Rk family of parameters is compared with the Rq family as regards stability and discrimination. When coefficients of variation of the two parameter families are compared as a measure of stability, CVs of individual parameters vary between 8% and 20% but do not seem to indicate a clear advantage to either family. When the correlation of parameters within and between the two groups is computed as a measure of relative discriminative ability, many parameters are found to be highly correlated, to the point where values of Rpk and Rpq are effectively indistinguishable. The relative robustness of the parameters is also established by simulation of surface or measurement artefacts: outlying peaks and valleys, high-frequency noise, changes in stylus or skid radius, changes in high-pass filter and in assessment length. Outlying peaks cause a large increase in Rpk, while outlying valleys have little effect. The Rq parameters are more sensitive to high-frequency noise than the Rk parameters. Increasing the stylus radius reduced the valley parameters, while adding a 25 mm radius skid increased Rk and Rpq by as much as 15%. Increasing the short-wavelength cut-off from 2.5 m to 8 m reduced most parameters, particularly the peak parameters, while replacing the robust Gaussian filter used throughout by a valley-suppression filter had little effect. Finally reducing the assessment length from 17 mm to 4 mm decreased the values of many parameters by up to 11%. Increasing plateau honing time decreased plateau roughness, while increasing pressure during coarse honing increased valley roughness, but these changes could not be correlated with roughness parameters. This suggests that the optimum parameter set has not yet been found. 2008 Elsevier B.V. All rights reserved.

  • 114.
    Andersdotter, Katarina
    Halmstad University, School of Business, Engineering and Science.
    Tempo50: En temporär mästerskapsbassäng2018Independent thesis Basic level (university diploma), 15 credits / 22,5 HE creditsStudent thesis
  • 115.
    Andersen, Emelie
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Ecology and Environmental Science.
    Aeshna viridis distribution and habitat choices in South and Central Sweden and the possibility to use a database as a tool in monitoring a threatened species2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aeshna viridis, a dragonfly generally considered to be a specialist as it in most cases choosesStratiotes aloides as its habitat, have suffered badly from habitat loss and fragmentationsthroughout Europe under the last century as the human demand of land use have grown. It´sthereby considered near threatened on EU red list and is included in the Habitat Directive.This means that it is protected by EU law as all EU Member States is committed to protect,monitor and report back to EU the status of the species. Several European countries havedesigned protection plans for S. aloides to improve the preservation of A. viridis. My study inSouth and Central Sweden shows that the strong connection between A. viridis and S. aloidesmay not be consistent all over the distribution range of A. viridis, as my survey showed thatlarvae occur among other water plants when S. aloides is not present. Another aim in thisstudy was to evaluate the possibility to use occurrence data on A. viridis and S. aloides fromthe Species Observations System to monitor A. viridis distribution and dispersal. My studyimplies uncertainties of how well the datasets reflects reality and more research is necessarybefore clarifying if datasets could be a possible tool in conservation management of A. viridis.

  • 116.
    Andersen, Emelie
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Nilsson, Bertil
    Halmstad University, School of Information Technology, Halmstad Embedded and Intelligent Systems Research (EIS), MPE-lab.
    Sahlén, Göran
    Halmstad University, School of Business, Engineering and Science, Biological and Environmental Systems (BLESS).
    Survival possibilities of the dragonfly Aeshna viridis (Insecta, Odonata) in southern Sweden predicted from dispersal possibilities2016In: Journal of Insect Conservation, ISSN 1366-638X, E-ISSN 1572-9753, Vol. 20, no 2, p. 179-188Article in journal (Refereed)
    Abstract [en]

    We use public records from 1980 to 2014 to analyse survival of the EU Annex IV species Aeshna viridis in Sweden, a dragonfly strongly associated with the plant Stratiotes aloides. We clustered localities with S. aloides based on assumed dispersal abilities of A. viridis, using a dispersing radius of 2–100 km, calculating the proportion of sites with S. aloides that A. viridis is able to reach. If mean dispersal capability is high (40 km or above) 92.6 % or more of the localities are connected. For a good disperser, the probability of long-time survival is good. We further analysed the species richness of other Odonata and aquatic plants at 98 localities from the dataset. A. viridis co-occurred with more Odonata in the presence of S. aloides and running water but not in lakes. S. aloides sites had a higher number of other aquatic plants. Area had no impact on the occurrence of the species. For the present situation we surveyed 32 localities with known occurrence of the species. Only half of the sites for S. aloides contained any specimens while A. viridis occurred in the same number of sites. The species co-occurred in only 8 of 32 sites. In four sites A. viridis larvae appeared among Menyanthes trifoliata, Phragmites australis, Potamogeton natans and Sphagnum spp., indicating that at high latitudes A. viridis breeds among other species. Indirect monitoring based only on S. aloides would underestimate the number of populations of the dragonfly. © 2016 Springer International Publishing Switzerland

  • 117.
    Andersen, Linn
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Widell, Hanna
    Halmstad University, School of Business, Engineering and Science.
    En villaleverantörs möjlighet till etablering i Finland: analys av för- och nackdelar2015Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The construction market has, as a result of the crisis in Europe been uncertain in recent years. During the year 2013, the construction will be stabilized, in particular Finland. The geographical proximity between Sweden and Finland and similarities in cultures and climates makes Finland a coveted market for many Swedish companies.

    Differences in national regulations and guidelines, which are produced by the authorities in different countries, are examples of barriers that may hamper the process, including for Swedish villa suppliers, to establish themselves on the Finnish market. It may be useful when facing a new export drive, to look up what similarities and differences there are between the countries building codes, to prevent mistakes and unnecessary costs to the project work.

  • 118.
    Andersen, Niklas
    et al.
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Ismail, Zahir
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Solel från ljudbarriär: längs Annetorpsvägen i Hyllie, Malmö2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.

    The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers. Along distance A, a PVNB with a total capacity of 19 kWp is expected to generate 18 000 kWh per year assuming realistic shadowing, which equals 6% losses compared to production without shadows. The PVNB along distance B with installed capacity of 37 kWp has no considerable problems with shadowing and is expected to generate 37 500 kWh per year. This gives a total production of 56 500 kWh per year.

    The combined investment costs (excluding costs for the actual noise barrier) for both power plants are assumed to be approximately one million SEK. Expected economical outcome is a negative capital value after 25 years, although a change of critical factors such as investment aid, investment cost, electricity prices and cost of capital may result in a more positive outcome. Production losses from shadowing and dirt seem to have a minimal effect on the outcome

    Despite uncertainty in the economical outcome, realizing the project would have several other positive effects such as reduction of carbon dioxide emissions and a positive impact on the public view of renewable energy.

  • 119.
    Anderson, Helén
    et al.
    Linnéuniversitetet, Växjö, Sverige.
    Danilovic, Mike
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI).
    Interaktiv innovation genom intervention2013In: Det mogna tjänstesamhällets förnyelse – affärsmodeller, organisering och affärsrelationer / [ed] Andersson, P., Axelsson, B., & Rosenqvist, C., Lund: Studentlitteratur AB, 2013, 1, p. 275-285Chapter in book (Refereed)
  • 120.
    Anderson, Helén
    et al.
    Linnaeus University, Växjö, Sweden.
    Danilovic, Mike
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI).
    Chernetska, Diana
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI). University of Bremen, Bremen, Germany.
    Oskarsson, Steinthor
    Ramböll AB, Gothenburg, Sweden.
    Innovation Through Interactions for Bathroom Suppliers2016In: Extending The Business Network Approach: New Territories, New Technologies, New Terms / [ed] Peter Thilenius, Cecilia Pahlberg & Virpi Havila, Basingstoke: Palgrave Macmillan , 2016, p. 159-176Chapter in book (Other academic)
    Abstract [en]

    Companies often build an innovation strategy that is mostly reliant on internal knowledge and resources. This can lead to failure to meet customer needs (von Hippel 1986). By interacting with customers, companies can obtain crucial information and have the opportunity to involve customers in innovation and product development processes (Füller and Matzler 2007; Hadjikhani and Bengtson 2004; Laursen 2011; von Hippel 2009).

  • 121.
    Andersson, Andreas
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Hultman, Kim
    Halmstad University, School of Business, Engineering and Science.
    Revisorns oberoende: En kvalitativ studie om hur olika faktorer kan påverka revisorns oberoende2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revisorns oberoende är en viktig förutsättning för en opartisk, självständig och objektiv revision. Trots att revisorns oberoende beskrivs som hörnstenen för att uppfylla revisionens funktion har det uppdagats i flera stora konkurser att revisorer brustit i sitt ansvar att oberoende och kritiskt granska företaget. Under 2016 införs ny reglering som begränsar revisorns uppdragslängd, vilka konsulttjänster denne får göra samt att sanktionsavgifter införs. Litteraturstudien som genomförts inför uppsatsen har funnit att teorin är motstridig huruvida utvalda faktorer kan påverka revisorns oberoende.

    Syftet med denna uppsats är att beskriva, förklara och utveckla en modell för hur utvalda faktorer påverkar revisorns oberoende, samt undersöka revisorers attityd till hur ny reglering kommer att påverka revisorers oberoende. Genom en kvalitativ studie har sex revisorer från stora och mindre revisionsbyråer intervjuats där svaren analyserats mot befintlig teori i ämnet. Faktorerna konsulttjänster, klientens betydelse, klientens anknytning och revisorns uppdragslängd har identifierats som faktorer som ger upphov till ett antal olika hot; konsulttjänster kan ge upphov till självgranskningshot och egenintressehot, klientens betydelse kan ge upphov till ett egenintressehot, klientens anknytning kan ge upphov till vänskaps- och skrämselhot samt revisorns uppdragslängd kan ge upphov till vänskapshot. Vidare finner studien att revisorer är positiva till den nya regleringen om byrårotation och minskade konsulttjänster men de ställer sig skeptiska till införandet av sanktionsavgifterna som anses orimliga.

  • 122.
    Andersson, Andreas
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK).
    Larsson, Linus
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK).
    Förbättrad manövrering av lastvagn2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis has been made on behalf of, and in cooperation with Getinge Sterilization. The purpose of this project has been to develop a solution that makes trolleys of the SMART-trolley series more maneuverable when users are now experiencing them as difficult to maneuver. The handle and the trolleys wheel configuration were identified as the main factors influencing the trolleys maneuverability. Efforts were therefore set up to develop a new handle and a new wheel configuration that solves the maneuvering problem. Along with Getinge a specification of requirements and requests for the new solution was made.

    Initially principle solutions as simple sketches, on possible solutions solving the problem were developed. This was made without taking into account of anyrequirements or requests. Principle solutions are then evaluated against the requirements where the solutions who do not meet the requirements were screened away.

    Handle solutions that made it from the evaluation were presented to Getinge, who selected one of the solutions to develop a prototype from. Therefore, no further evaluations of the handle solutions were made. The selected handle solution underwent primary design process and further develops to best meet requirementsand to be manufacturable in a bending machine. A prototype of the final solution was manufactured.

    Principle solutions for wheel configurations underwent further evaluation, this time against the requests. Wheel configuration solutions that made it from the last evaluation, test prototypes were made and a user test was carried out to obtain a final solution. The result of this thesis is a trolley with an extra wheel pair and a new smaller handle to satisfy the projects purpose.

  • 123.
    Andersson, Camilla
    et al.
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Biomechanics and Biomedicine.
    Törnqvist, Lena
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Biomechanics and Biomedicine.
    Effekten av plyometrisk träning i starten för unga elitsimmare2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous studies on power have shown the relevance for athletic performance. Furthermore, there are several studies in plyometric training that demonstrate improvement in elasticity in sprint performance. However, few studies have been made on plyometric training for swimmers. We find it startling that no further studies have been made according to the positive effects that have been shown in swim performance. 

     

    The aim of this study was to investigate if the swimmer can increase in power output by performing plyometric training for eight weeks in link with regular exercise. In this study we used a test group of seven male and three female elite junior swimmers from Laxen, Halmstad.

     

    The tests conducted were 1RM squat, long jump, squat jump and the time between start and slide phase. We analyzed data with Dartfish. The training program was carried out twice a week for eight weeks to increase power output. The exercises were one leg bounding, truck jump, countermovement jump with medicine ball and vertical jump with weight.

     

    The improvements were significant in three of four tests. Mean pre-test of 1RM was 86.7 kg (± 16.8) and post-study had average increased to 95 kg (± 10.8). The results showed a significant difference (p = 0.05). Mean pre-test on the squat jump was 36.4 inches (± 5.5) and post-test had average increased to 41.8 cm (± 6.3). The results showed a significant difference (p = 0.001). Mean pre-test on the long jump was 2.42 meters (± 22.5) and post-test had average increased to 2.64 m (± 23.3). The results showed a significant difference (p = 0.001). The swim start showed no significant difference but the time was reduced by 9.2 percent. The greatest difference was in squat jump, which had an increase of 20 percent.

     

    The conclusion was that the swimmers gained a greater force after the training period. The tests in 1RM, squat jump and long jump had a significant difference. The swimmers had an increase in performance at the start of 9,2 percent. Although it was not a significant difference in the start, each percent increase in elite swimming is important.

  • 124.
    Andersson, Christoffer
    Halmstad University, School of Business, Engineering and Science.
    Golf swing rotational max power correlation to clubhead speed, ball speed and carry distance in young elite golf players.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In ballistic sports like golf power production in rotational movement play a major role for performance. To hit the ball far, high clubhead speed is crucial in golf and rotational power (medicine ball throws) have shown to have a good correlation to clubhead speed. A lower golf handicap has also shown to correlate well with higher clubhead speed. Few sport specific power tests have been executed and training and testing sport specific are associated with high performance in a sport. Aim: The aim of this study was to examine the correlation between three parameters (power, velocity and force) measured in a golf specific rotational test and clubhead speed (CHS), ball speed (BS) and carry distance (CD) on young elite golfers. Methods: Twenty-six golfers, 16 men and 10 women, completed the study. Two tests were performed on separate occasion; one golf performance test using Trackman launch monitor and one golf specific rotational test in 1080 Quantum. CHS, BS and CD were collected in the golf performance test and max power, force and velocity in the golf specific rotational test. To study the relationship between the selected variables, spearman’s correlations coefficient (rs) was used and analyzed the total group, and in men and women separately. Results: Excellent correlation was found between max power and CHS (r=0.9, p<0.00). Good correlation was found between force and CHS (r=0.8, p<0.00). Moderate correlations were found between force and BS and force and CD and max power and CD (r=0.7, p<0.00). Poor correlations were found between velocity and CHS, BS and CD (r=0.3, p>0.50). Conclusion: This study showed that strong correlations seem to exist between power production in a golf specific rotation test and Golf performance in young elite golfers. Even force also seems to have an impact on golf performance while velocity showed little to no correlation to golf performance.

  • 125.
    Andersson, Christoffer
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK).
    Maric, Bojan
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK).
    Konstruktion av efterbehandlare2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 126.
    Andersson, Emelie
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Kärrbrand, Heléne
    Halmstad University, School of Business, Engineering and Science.
    Värdering av humankapital inom bemanningsföretag: - samt vad som ger konsulter motivation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In year 1993 employment agencies became legal in Sweden and during the past 20 years the employment industry has been an increasing industry with large intangible assets. The intangible asset can be defined as human capital with the individual’s knowledge and mentality and is considered an important element to the success of companies. When a investor doesn’t know the impact of the investment in human capital problems can accur. The problems can decline or be eliminated if the company would value the human capital as a major investment. By motivating and seeing the employees as stakeholders that need to be cherished and satisfied, the company can find the way to success. This set the ground for this paper’s purpose which is to describe and explain how employees at the studied employment agencies value their human capital and what the interviewed advisors get motivation from at their employment with an agency. Interviews with employment agencies and advisors together with theoretical framework answers the paper´s purpose. The conclusion is that none of the studied employment agencies actively value their human capital. Also, there is no general theory of which qualities or competence the studied employment agencies want. Instead, the right personality of the candidate shall match the client's assignment. The interviewed advisors get headmost motivation from internal elements which can be seen as responsibility, fun assignments and developement.

  • 127.
    Andersson, Evelina
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS).
    The 2-dimensional biomechanical modeling of the loads on the spine (L5-L1) during a “Back Walkover” maneuver in gymnastics2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Injuries in the female gymnast are common and it is important to understand the biomechanical factors responsible for injury. The Back Walkover maneuver requires one of the greatest amounts of lumbar hyperextension compared to other common gymnastic maneuvers. During the Back Walkover large lateral and vertical impact forces follows on the spine. The spine and muscles around the spine have to absorb generally large forces; therefore the loads on the back and certainly on the lower back are of significant interest. Additionally, it takes a lot of strength and a vast range of motion to perform gymnastic maneuvers such as The Back Walkover. It is of interest to study mechanical loads on a female gymnast since they show higher occurrences of stress-related pathologies of the lumbar spine.

    Therefore the purpose of this project was to examine the loads on the spine during the gymnastic maneuver Back Walkover. Tests on a single female gymnast were made at the sports engineering lab at the University of Adelaide in Australia. Using the 3D-camera system; Optitrack Motion Capture System and Kistler Force Plate, positional data for two dimensions, X-direction (anterior-posterior) and Z-direction (vertical), and ground force were received. Data received were progressed into a graph, diagrams and biomechanical calculations where forces for the vertebrae L1 were calculated in vertical and horizontal direction. The received forces were compared to vertical and horizontal forces in L1 during standing position. Together with developed videos this assisted to model the loads of the spine (L1) during the gymnastic maneuver the “Back Walkover”. The study has led to a deeper knowledge for the community about the risks for female gymnasts and has widened the experience of the project participant, as the project aimed. 

  • 128.
    Andersson, Filip
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Kaspersson, Tobias
    Halmstad University, School of Business, Engineering and Science.
    Energikartläggning av lokaler och system tillhörande Oscar Hanson VVS: Kartläggning av energifördelningen i kontorslokalerna.2018Independent thesis Basic level (university diploma), 180 HE creditsStudent thesis
  • 129.
    Andersson, Gustav
    et al.
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Ericsson, Emil
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Dark Ages Interferometer (DALI) Deployment Rover: Energy System2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The cosmic “Dark Ages” is the cosmic era between the epochs of recombination of cosmic microwave background and the formation of the first stars. The only signal from this epoch is from neutral hydrogen, which could represent one of the richest data sets in cosmology. In order to extract this data, NASA/JPL has proposed a rover mission to the farside of the moon to deploy several radio arrays. Here the arrays would gather data undisturbed by human interference. This thesis examines the possibility of using photovoltaic and electric batteries as an energy solution for a rover on the moon. The requirement for such a system to survive on the moon is discussed in a literature study. A proof of concept simulation using a Simulink model has also been done. The thesis concludes that a rover can deploy the radio array using solar energy. It would be able to hibernate through the night using radioisotope heating. It would need to wait for its batteries to charge before each night.

  • 130.
    Andersson, Harald
    Halmstad University, School of Business, Engineering and Science.
    Ekologisk dagvattenhantering i städer: Med utgångspunkt i förtätningsprojektet vid Flygaregatan i Halmstad2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As cities grow and become denser the hard surfaces, where water cannot be infiltrated through the ground, increases. Rain fall is also expected to increase, due to climate change, and the combination of both scenarios will most likely lead to greater risks of flooding, as large volumes of stormwater runoff must be handled by limited underground pipes. Urban stormwater is, added to that, often polluted and affects the quality of streams and lakes close to cities. A solution to the problems might be to integrate sustainable urban drainage systems (SUDS) that handle stormwater by the same principles as in nature, where green areas, ponds and open ditches both purifies and slows down the urban runoff.

    By mapping the specific conditions within the ongoing development project at Flygaregatan in Halmstad, which has been used as an example site, the possibilities of SUDS have been investigated. The purpose of the study is to see what parts of SUDS that are possible to use in cities and to come up with a suggestion of how such a system could be integrated within Flygaregatan.

    The study is based upon a review of literature, interviews, calculations and study visits. Due to the complex nature of urban stormwater some assumptions and simplifications have although been necessary.

    The results show that SUDS can reduce the pollution in urban stormwater to acceptable levels and, added to that, delay the runoff which decreases the risks of flooding. From the perspectives at Flygaregatan it should be possible to integrate SUDS within the site and considering the many positive effects of SUDS it is then suggested that such systems should also be used in similar construction projects in the future.

  • 131.
    Andersson, Joakim
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Engström, Tim
    Halmstad University, School of Business, Engineering and Science.
    Digitalisering och automatisering av revisionen: Hur kan den påverka samt hanteras av branschen?2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the current economic environment, companies tend to use IT systems to a greater extent in order to document and process business transactions. Digitalization is seen as a driving force to the most basic and long-term changes in society and Digital in real-time is seen as an important trend over the next 10-20 years for the auditing and accounting profession. How digitalization will affect the audit in the Swedish context is a relatively unexplored area and the purpose of this study is to analyze the audit industry's continued digitalization and development towards a more automated process and to develop concepts of this change. By applying a qualitative study based on personal interviews with software developers and authorized auditors and an interview with Dan Brännström, General Secretary of FAR, we have answered the study's research question: How does the ongoing digitalization and automation within auditing appear and how can it affect and be handled by the industry? The result shows that the ongoing digitalization and automation can increase the quality of the audit since the audit can be conducted more efficiently, comprehensive and with an improved accuracy. By taking advantage of the technology, auditing is experiencing a shift toward using more data analysis and move towards an analytical review of the company's entire population of transactions. This development can change the role of the auditor. The auditor can, with the help of technology, create a more comprehensive picture of the business and help the company with difficult issues at a corporate strategic level. IT knowledge and analytical skills are seen as key competences for the auditor in the future. More complex work tasks tend to create a greater demand for qualified personnel in auditing firms, while the need for less qualified personnel will decrease due to automation of simple tasks. The shift in competencies creates a gap between the universities’ programs and the increasingly digital and automated audit process. The curriculum needs to be redesigned and should include more IT and data analysis to ensure that aspiring auditors possess the knowledge required when entering the industry.

  • 132.
    Andersson, Johnn
    et al.
    Chalmers University of Technology, Division of Environmental Systems Analysis Department of Energy and Environment, Gothenburg, Sweden.
    Perez Vico, Eugenia
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). Lund University, Lund, Sweden.
    Hammar, Linus
    Chalmers University of Technology, Gothenburg, Sweden.
    The critical role of informed political direction for advancing technology: The case of Swedish marine energy2017In: Energy Policy, ISSN 0301-4215, E-ISSN 1873-6777, Vol. 101, p. 52-64Article in journal (Refereed)
    Abstract [en]

    Marine energy technologies can contribute to meeting sustainability challenges, but they are still immature and dependent on public support. This paper employs the Technological Innovation Systems (TIS) framework to analyze the development and diffusion of Swedish marine energy up until 2014. While there were promising device developers, relevant industrial capabilities, and world-class research, the system suffered from weaknesses in several important innovation processes. Finally, the analysis identifies the lack of informed political direction as a critical blocking factor and highlights its connection to domestic market potential. © 2016 Elsevier Ltd

  • 133.
    Andersson, Jonna
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Heberlein, Filippa
    Halmstad University, School of Business, Engineering and Science.
    Revisionsplikt & Skattefel i Sverige: Hur resonerar intressenter på den Sociopolitiska arenan?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Mandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies.

    The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena.

    The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.

  • 134.
    Andersson, Josefine
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Hassleberg, Sebastian
    Halmstad University, School of Business, Engineering and Science.
    Erfarenheter av budgetavskaffande: En studie baserad på två fallstudier i budgetlösa företag 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Budgeten som styrmedel har kritiserats under lång tid. Kritiker till budgeten har påtalat budgets brister och felaktigheter, andra menar att kritikerna har lämnats alltför mycket tid i rampljuset och hävdar istället att budgeten är lika användbar som problematisk. Det finns mycket befintlig forskning kring budgeten, men forskningen är dock något begränsad vad gäller erfarenheter av budgetavskaffanden. Syftet med denna uppsats är att beskriva erfarenheter av budgetavskaffanden samt förstå varför dessa erfarenheter uppstår. Således kommer denna uppsats fylla en mindre del av tomrummet på området. Uppsatsens genomförande utgörs av tre intervjuer, vilka är genomförda på två budgetlösa företag. Teorier kring ekonomistyrning i budgetens närvaro, förändringsprocessen vid budgetavskaffandet samt budgetens funktioner utgör hörnstenarna i den teoretiska referensramen. Referensramens innehåll har verifierats mot den begränsade forskningen på området, för att bekräfta relevansen av innehållet. Resultatet visar att initiativet till ett budgetavskaffande grundas i ett missnöje kring budgeten. Under avskaffandet uppstår inga större svårigheter eller utmaningar, varken mänskliga eller tekniska. Resultatet visar även att de företag som avskaffar sin budget skapar en djupare förståelse för sin ekonomistyrning, vilken också blir mer decentraliserad. Ett budgetavskaffande främjar dessutom kommunikationen inom det egna företaget.

  • 135.
    Andersson Josefsson, Nina
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Sjörén, Jessika
    Halmstad University, School of Business, Engineering and Science.
    Intäktsredovisning: En jämförande studie mellan RFR 2/IFRS 15 och K32018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Revenue recognition is an essential part of accounting theory and is used for determining financial performance. It is also a meaningful measure for stakeholders that use revenue recognition to estimate companies’ financial performance. In 2002 the IASB started a project to develop a new international revenue recognition standard. The reason for this was to increase the comparability across companies and countries as well as develop a more consistent framework for revenue recognition. Unlisted Swedish companies which classifies as larger companies should apply the Swedish regulation K3, but they also have the opportunity to practise the international IFRS regulation by applying the Swedish recommendation RFR 2.

    The purpose of this study is to examine possible differences that may arise between the revenue recognition of RFR 2/IFRS 15 and K3 regarding income tax, dividends and financial ratios. The study will also show which regulation is most beneficial from a stakeholder perspective. The stakeholders referred to are the users of the financial statements in IASB’s conceptual framework. In order to achieve the purpose of this study, three hypothetical examples have been designed based on three different industries that are expected to be the most affected of the new revenue recognition standard. The hypothetical examples have then been analyzed based on the application of RFR 2/IFRS 15 and K3. The method for this study is an abductive character and within the frames of qualitative research.

    The findings of this study indicate that differences appear between RFR 2/IFRS 15 and K3. The hypothetical examples show that differences occur in the timing and allocation of revenue recognition which have an effect on income tax, dividends and financial ratios. Even though differences occur it is difficult to conclude which regulation is the most beneficial from a stakeholder perspective, based on these hypothetical examples and elements. However, considering RFR 2/IFRS 15 being more comprehensive and detailed than K3, RFR 2/IFRS 15 may be considered more beneficial to stakeholders as it provides stakeholders with more useful and extensive information.

  • 136.
    Andersson, Julia
    Halmstad University, School of Business, Engineering and Science.
    Does clearcutting as a method for forestry impact the aquatic life in lakes nearby?2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Clearcutting is the most common method for forestry in Sweden. However research shows that this type of intense management can have a negative impact on biological biodiversity as it interferes with an area’s natural characteristics. Previous studies have mainly focused on biological effects on land. In this study dragonflies were used as biological indicators to investigate the impact of clearcutting in aquatic environments. The result from this study indicate that the use of clearcutting as a method for forestry can, with a certain postponement in time, negatively affect the species diversity of Odonata, and thus also the aquatic biodiversity in lakes in the immediate surroundings of a clearcut area, although it is still unclear exactly how and by which mechanisms. It is also uncertain if the effects are only temporarily, or long-term. If Sweden is to reach the environmental goal of Flourishing Lakes and Streams, it is essential to adopt further safety measures when conducting clearcutting near waters to avoid negative impact on the aquatic biological diversity.

  • 137.
    Andersson, Julia
    et al.
    Halmstad University, School of Business, Engineering and Science, Biological and Environmental Systems (BLESS), Environmental Science.
    Nielsen, Denise
    Halmstad University, School of Business, Engineering and Science, Biological and Environmental Systems (BLESS), Environmental Science.
    En studie av eutrofierande näringsämnen i tre biflöden till Suseån: - Falkenbergs kommun, Halland2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Enligt ett av de 16 miljökvalitetsmålen, Ingen övergödning, ska halterna av eutrofierande ämnen inte ha någon negativ effekt på människors hälsa, den biologiska mångfalden eller vår möjlighet till ett hållbart brukande av mark och vatten. En stor bidragande orsak till den rådande övergödningsproblematiken i svenska vatten är läckage av främst näringsämnena kväve och fosfor från agrara och urbana källor.

    Hallands kustkommuner har sedan länge problem med övergödning och behovet för åtgärd är stort. Länet är särskilt utsatt för näringsläckage, delvis på grund av att en stor del av åkermarken utgörs av genomsläppliga jordar, vilka underlättar för vattnets framkomlighet och transport av näringsämnen, men även för att vattendrag har rätats ut av människan och för att naturliga våtmarker har tagits bort.

    I Halland rinner Suseån som är den femte största ån i länet. Problematiken i den övre regionen av dess avrinningsområde handlar främst om försurning, medan det i det nedre området främst handlar om övergödning och fysisk förändring av vattendragen.

    Vattenprovtagning utfördes i Suseån, samt i tre biflöden i den nedre delen av avrinningsområdet, vilken till stor del domineras av jordbruksmarker. De utvalda vattendragen var Käringasjöbäcken, Boarpsbäcken och Årstadbäcken.

    Resultatet av vattenprovtagningarna uppvisade överlag förhöjda halter av näringsämnen i alla biflöden till Suseån. De högsta halterna av både totalkväve och totalfosfor uppmättes i Boarpsbäcken och Årstadbäcken, vilka således har det största åtgärdsbehovet.

  • 138.
    Andersson, Malin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Nilsson, Patrik
    Halmstad University, School of Business, Engineering and Science.
    Reala optioner: Vad påverkar tillämpningen i privata fastighetsbolag?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The real estate market in Sweden in the current situation is found to be very attractive, which in return is influenced by number of elements such as interest rates, market conditions, etc. Real estate investments result in relatively large amounts, that is why investors like to be relatively sure regarding their investments, or at least that they are knowing to get their investment back in case of a sale. Real options are a complement to the calculation real estate companies does. Real options are used to take alternative solutions in regard, and also to contribute alternative values to the investment, which is mainly used if an investments outcome is not as desired. As a result to this complement to the calculation we wished to study the following: What can influence the application of real options in a real estate investing decision in private real estate companies?

    This study was done with a deductive method, and because of that a theoretical reference frame were formed, and afterwords investigate if the theoretical facts agreed with reality. To be able to compare the theoretical parts and the empirical parts, it was important that the empirical part was relevant to our subject. For the empirical fact to be as relevant as possible, this study was performed with a qualitative approach, and therefor four private real estate companies were interviewed, two bigger and two smaller. The real estate companies interviewed are active in the southern parts of Sweden.

    This study results in four conclusions drawn on the basis of the four interviewed real estate companies, regarding what can influence the application of real options in a investment decision. Three of the real estate companies finds that the risks with commercial real estates, and the external factors which influence market conditions affect their application of alternative solutions regarding their investments. All four of the real estate companies find that new incoming information and the experience, which the decision maker holds, affects application of real options. Thus, real estate companies must be able to know when and what alternative solutions to apply. 

  • 139.
    Andersson, Marcus
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Erro, Ossian
    Halmstad University, School of Business, Engineering and Science.
    BIM-modeller som bygghandling: Spårning av problem med BIM-modeller som bygghandling gentemot traditionella ritningar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 140.
    Andersson, Marcus
    et al.
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Tillämpad konstruktion (Digitala verktyg).
    Jönsson, Simon
    Halmstad University, School of Business and Engineering (SET), Mechanical Engineering and Industrial Design (MTEK), Tillämpad konstruktion (Digitala verktyg).
    Konstruktion av kolfiberarmerad motorcykelram2013Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
  • 141.
    Andersson, Martin
    et al.
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Åhlund, Anton
    Halmstad University, School of Business and Engineering (SET), Biological and Environmental Systems (BLESS), Energiteknik.
    Solenergiutveckling i Halland2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Idag ökar antalet solenergianläggningar stort i Sverige, framförallt inom solelen. Samtidigt finns det inte någon långsiktig hållbar metod för att statistikföra solenergin. Det finns heller ingen regionsspecifik statistik, något som många svenska län och kommuner är intresserade av. Med bakgrund till detta behandlar arbetet frågor om solenergins utveckling med utgångspunkt för Hallands län, där fokus ligger på statistikinsamling.

    För att få en god uppfattning om utbyggnaden av solenergi i länet görs en statistiksammanställning av regionens solenergi. Samtidigt läggs förslag på framtida statistikmetoder för att bättre kunna följa solenergins utveckling i framtiden, regionalt såväl som nationellt. En jämförelse med andra län samt Tyskland och Danmark görs för att fånga upp idéer.

    Jämförelsen visar att Tyskland och Danmark idag har mer utvecklade metoder för statistikinsamling av solel medan de likt Sverige, har begränsad solvärmestatistik.

    Även en lönsamhetsberäkning för en mindre privat solcellsanläggning gjordes. Det visade sig vara lönsamt om anläggningen får skattereduktion eller investeringsstöd. Utan ekonomisk hjälp är lönsamheten lägre, även om utsikterna kan ändras beroende på elprisutvecklingen.

    Resultatet av den regionala statistiksammanställningen visar att Halland i början av år 2014 hade 1,6 GWh i årlig energiomvandling för solel respektive 7,3 GWh för solvärme. I länet finns 5,3 W/capita nätansluten solel jämfört med Sveriges 4,2 W/capita, vilket innebär att Halland har 21 % mer installerad effekt än Sverige i genomsnitt.

    De lämpligaste källorna för insamling av solenergistatistik är energibolag och installatörer där en kombination av dessa två källor ger en stor säkerhet och hög täckningsgrad. Finns bara resurser är detta det bästa alternativet. Rapportering går från dagens manuella metod till ett automatiserat system. En viktig ändring blir att rapportering av lokalisering införs vilket medför att regional statistik enkelt kan sammanställas.

  • 142.
    Andersson, Matilda
    Halmstad University, School of Business, Engineering and Science.
    Analysis of Changes in Running Technique Between a Shod and Barefoot Running Condition.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Lately, barefoot running has become popular and there is a debate on the pros and cons of barefoot running with regards to running injuries. Many factors are causing injuries and one of the factors discussed is the fact that we run in shoes. When we run in shoes the biomechanics of the running technique may and therefore be a possible cause to injury. Aim: The aim of the study was to assess how the foot strike pattern, angle of the knee and ankle joint at time of initial contact, as well as the step length changes between a shod and barefoot running condition in habitually shod runners when running in a pace equivalent to their running pace over ten kilometers. Method: Twenty-seven healthy runners (18 male, 9 female) were included in the study. The study took place at the fitness center of Halmstad University. Subjects ran on a treadmill, in an individual pace equivalent to their running pace over ten km, both in a shod and barefoot running condition. Two-dimensional analysis of the sagittal plane kinematics of the knee joint, ankle joint and foot position to horizontal, foot strike pattern and step length was done. Participants ran for ten minutes with shoes and for five minutes barefoot. Running technique was videotaped using an Iphone 6 camera and landmarks were marked with white tape to ease the analysis. Results: Changes in foot strike pattern was observed. When running barefoot 63% of the subjects adopted a non-heel strike pattern compared to 18.5% when shod (p=0.001). Knee flexion was increased at IC for the barefoot condition, with 164°±6 relative knee angle compared to 167°±6 when shod (p=0.001). Ankle angle at IC did not show a statistical significant difference between conditions (p=0.657). When barefoot the angle was 117°±8 compared to 115°±8 when shod. Foot angle to horizontal showed a flatter foot placement at IC with a less dorsiflexed foot for the barefoot condition (-4°±8) compared to shod (-12°±8), (p=0.001). Step length was decreased for the barefoot condition (0.82m ±0.15)   compared to shod (0.85m ±0.13), (p=0.008). Conclusion: Results are consistent with previous findings that barefoot running in some cases change the running technique with a flatter foot placement, an increased knee flexion at IC and a decreased step length. However, caution must be taken when habitually shod runners transition to barefoot running in regards to the biomechanical changes that may occur. To benefit from barefoot running a non-heel strike pattern is required. Further, the running technique may be the more important factor, regardless of wearing shoes or not.

  • 143.
    Andersson, Matteus
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Rydén, Martin
    Halmstad University, School of Business, Engineering and Science.
    WiseNavigator: Navigationssystem för robotgräsklippare2019Independent thesis Basic level (university diploma), 15 credits / 22,5 HE creditsStudent thesis
  • 144.
    Andersson, Niclas
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    BIM Adoption in University Teaching Programs: The Swedish Case2013In: Proceedings of CITA BIM Gathering Conference 14-15 November 2013 / [ed] Dr. Allan Hore, Barry McAuley, Dr. Roger West, Dublin: The Construction IT Alliance , 2013, p. 163-168Conference paper (Refereed)
    Abstract [en]

    Implementation of BIM in the construction industry relies on sufficient knowledge and skills about BIM in order to gain momentum and success. Thorough understanding of the possibilities as well as challenges related to the application of BIM constitutes essential drivers for the adoption of BIM among all the industry actors throughout the construction process. Thus, there is a need for supply of knowledge and skills about BIM and its implications on the organisation, communication, management, business models etc. in construction. Accordingly, universities play an important role as a knowledge and skills supplier that helps to provide the necessary conditions for the implementation of BIM in the construction industry. This study investigates how the curricula of engineering and architectural teaching programs at Swedish universities and university colleges have responded to the apparent and increasing demand for BIM competences in industry. The study relies on a survey of 10 universities and 8 university colleges that provide engineering and architectural teaching programs at a master’s and/or a bachelor’s level. The findings show that bachelor’s engineering programs at university colleges generally have adopted BIM into the curricula to a somewhat larger extent compared to engineering programs at a master’s level. The BIM-adoption in architectural programs is, however, significantly limited. Further, the degree of BIM-adoption differs significantly between the respective teaching programs. Only few universities have adopted BIM as an integrated subject in courses that deal with general construction related issues. The predominant approach is to implement BIM-subjects as discrete teaching modules, i.e. stand-alone courses, rather than as a cross disciplinary aspect implemented in a number of the existing courses. Besides, a considerate mismatch is identified between the technical characteristics of the BIM curricula at universities and the process-oriented approach to BIM represented by the industry. Thus, the universities would benefit from a closer collaboration with the industry in BIM-related matters and they need to take on a strategic approach to BIM at an overall university or program level in order to avoid isolated BIM initiatives at a single course level.

  • 145.
    Andersson, Niklas
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Kimström, Jason
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    ON THE ACQUISITION OF KNOWLEDGE AMONG ECO-INNOVATION FIRMS: THE INFLUENCE OF EXTERNAL SOURCES2014Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study was conducted to explore the external sources of knowledge that are present around the eco-innovation firms. Our study has focused on eco-innovations with the aim  to find sustainable solutions, leading the reduction in greenhouse gases, on the extraction of renewable energy sources, since studies have indicated a link between the industrialization and the impact on the climate. 

    The purpose formulated for this study was to explore the external sources of knowledge that are present around the eco-innovation firms. By conducting this exploratory study we will contribute to existing research by adding empirical evidence to identifying what the external sources of knowledge are and further explore what kind of knowledge eco-innovation firms gain from these external sources. The participating companies in the study was chosen since they represent Swedish firms in the development of eco-innovations with the goal to minimize the environmental impact. 

    We conducted the thesis with a qualitative approach and the empirical data was gathered from four different companies in the field of wave and tidal power. The four interviews were executed through telephone interviews with both the researches acting as interviewers. The respondents were either the CEO of the company or a board member, since these persons were most likely to possess the relevant information for this study. 

    In our study we have found the external sources of knowledge to be of significant importance to the eco-innovation firms. Based on our theoretical framework, we have identified the external assets as suppliers, customers, competitors, governmental actors and research institutions. These external sources have different importance depending on the character of the knowledge that is gained. The external sources showed to contribute with important knowledge in areas of R&D capabilities, technology development, market orientation and regulation. By assessing the external sources of knowledge firms will unlock great potential knowledge that would otherwise be very costly. A conclusion was that as eco-innovation firms acquire knowledge by their external assets in parallel there are signals, unconsciously communicated going out to the external environment. Since our study has shown that academic experience among the founders seemed to have been helping the firms in their contact with governmental actors in order to attract subsidies and in the approval process for test sites, this indicates that what seems to be communicated from within the eco-innovation firms to their external environment is certain legitimacy, credibility and reputation that strengthen the relationship with governmental actors.

    This study was performed as a multiple case study on four different eco-innovation firms working with development of technology to extract energy from renewable energy sources in terms of wave and tidal power. Our choice to only interview one person on each firm, due to a limited time frame and resources, might make it hard to generalize the findings since there is a possibility of biased data. Other limitations that make it hard to draw to much from the results are the fact of focusing on a limited area on eco-innovation in only one country, since regulations play an important role this might differ between different countries.

  • 146.
    Andersson, Oscar
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Livh, Clara
    Halmstad University, School of Business, Engineering and Science.
    Investeringar i energieffektiviseringsåtgärder: En studie om effekten av regionalt energikartläggningsstöd2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Which investments in energy efficiency measures have been done as a result of RegionHallands energy audit checks? In the view of which economical aspects have proposed measures in the energy audits been done? Does the companies experience some kind of barriers regarding the investments and what kind of incentives could possibly stimulate the implementation of energy efficiency measures?

  • 147.
    Andersson, Peter
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Svensson, Adam
    Halmstad University, School of Business, Engineering and Science.
    Nulägesanalys av byggarbetsledares användning av IT-verktyg: Digitala verktyg inom byggproduktion2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Use of computer based construction plan programs were introduced as early as in the 1970’s and have since then been under constant develop. Their functions and durability have during the last twenty years gone from only being used in the projection and office stage to being a useful tool at the actual construction site too.

    This report is a status analysis regarding what thoughts and perspectives younger and newly added generation of construction foremen have on the use, implementation and development of digital tools in the Swedish construction business, and the potential information exchange at the construction sites.

    The report is a compilation of interviews with respondents representing four different established Swedish construction companies. The results of the interviews are compared with available literature, which are results of previous research and pilot projects that have been done the subject.

    It also contains a view of how the communication transpire when problems occur on construction plans and how this is managed by the construction foreman. The approach is currently depending on the nature and significance of the problem, and also how far the companies have come in the development and the commitment from their employees.

    The results show that digital tools and the possibility of efficient information technology is available, but the use of these are less frequent than the respondents expected in their role as a construction foremen.The implement, use of modern working methods and the obtaining of digital tools are for example depending on economic and function barriers. The construction business is also currently in a generation change which bring a younger generation in to the business which have more experience of using information technology and digital tools, that have created a difference to the earlier generations, both in use an knowledge.

  • 148.
    Andersson, Philip
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Thuresson, Daniel
    Halmstad University, School of Business, Engineering and Science.
    Val av revisor i onoterade ägarledda företag: En studie om vilka faktorer som påverkar onoterade ägarledda företags val av revisor2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I den här uppsatsen har vi undersökt hur onoterade ägarledda företag väljer revisor och vad som påverkar valet av revisor i dessa företag. Tidigare forskning har visat att det finns ett forskningsgap inom små bolag och deras val av revisor. Vi har intervjuat sex företag i flera olika branscher. Företagen hade en omsättning på mellan fem och femtio miljoner. I de flesta fall initieras revisorn för företaget med en rekommendation. I nästa steg bokas oftast ett möte med revisorn där främst personkemin mellan företagaren och revisorn bedöms. De studerade företagarna är i majoriteten av fallen nyblivna företagare och vet då inte vad som kan förväntas av revisorn. Valet grundas ofta på rekommendationen tillsammans med utvärderingen av personkemin. Egenskaper som tillgänglighet, proaktivitet och generell kunskap är egenskaper som utvärderas med tiden av företagen. Besitter inte revisorn de efterfrågade egenskaperna finns risken att företagarna väljer att söka efter en ny revisor. Företagarna letar då mer aktivt efter en revisor som besitter egenskaperna. Beroende på interna och externa faktorer kan företagarna även efterfråga oberoende och specifika rådgivningstjänster. Det har identifierats som faktorer som är behovsanpassade till företagen.

  • 149.
    Andersson, Robin
    et al.
    Halmstad University, School of Business, Engineering and Science. 1995.
    Edsinger, Anders
    Halmstad University, School of Business, Engineering and Science.
    Fasadsystem i plåt: Ett system för fasadpaneler som enkelt och snabbt skall kunna monteras.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Rapporten är resultatet av examensarbetet som utförts av Robin Andersson ochAnders Edsinger tillsammans med Weland AB våren 2017, som vill utöka sittvarumärke genom att förbättra sitt system för fasadpaneler. Welandsmaskinpark är en av de största i norden och deras plåtbearbetning i form avgallerdurk, trappor, räcken och gångbryggor är mycket stor.Fasadbeklädnad kan bestå utav trä, glas, sten, plåt och mycket mer, och är ettsätt för att förfina byggnadens utseende. Produkten skall kunna tillverkas i enhelautomatiserad stans- och panelbockningsmaskin som företaget nyssinvesterat i. Företagets vilja att förbättra deras system gavs i form av ett projekttill författarna som genom undersökningar av produktionsmöjligheterna kommitfram till en eventuell lösning på problemet.Inledningsvis undersöktes möjligheterna kring tillverkningen, och eninformationssökning i form av förfrågan och litteratursökning utfördes. Allt dettaför att en djupare förståelse om verktyg och tillverkning.Arbetet utformade en metod som sedan följdes och efter många beslut fanns detett vinnande koncept som utvecklades till en prototyp.Resultatet blev ett strukturerat system som enkelt kan monteras upp påbyggnadsväggen. U-profiler skruvas först på väggen och därefter kan paneler lättklickas på utan att särskilda verktyg behövs - ett smart och effektivt sätt somförbättrar arbetsmiljön kring byggplatsen.

  • 150.
    Andersson, Sandra
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Wennerström, Anneli
    Halmstad University, School of Business, Engineering and Science.
    Skulder – intressenters inställning till förslaget beträffande definition, recognition och derecognition i IASB:s föreställningsram2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    One of the world's main standard-setters in accounting standards is the International Accounting Standards Board. The project to revise the Conceptual Framework is ongoing. The Conceptual Framework sets out the basic concepts for financial reporting. This study will concern proposals regarding the definition, recognition and derecognition of liabilities. Various stakeholders have been given the opportunity to comment on these proposals through Comment Letters (CL) on a previously released Exposure Draft (ED) 2015.

    The purpose of this study is to account for the different interest groups' attitude towards the proposal for the definition, recognition and derecognition of liabilities in the IASBs’ Conceptual Framework. Furthermore, the purpose is to examine the underlying reasons why they have positive or negative attitude to the proposal. Finally, the purpose is to examine whether the need for information differs between the interest groups in terms of definition, recognition and derecognition in the IASBs’ Conceptual Framework.

    The contribution of the study is to contribute to a greater understanding of the subject, as well as to benefit the standard-setters and the future process for standard-setting. This is done by identifying the different stakeholders attitude towards the proposals and why. Since it is important that the interests of stakeholders will be taken into account in order for the Conceptual Framework to be widely accepted, the study's results will be a contribution to the continued development of the Conceptual Framework.

    The study is based on the CL submitted to the International Accounting Standards Board before October 26, 2015, which was the last date to leave a CL on ED 2015. The study has been limited to, include only CL from standard-setters, accounting professionals, banks, companies and academics. The study consists 125 CL. Then a document examination with an inductive approach has been made.

    The result of the study shows that a majority of stakeholders are in favor of the proposals regarding the definition, recognition and derecognition of liabilities. Banks are the only interest group who disagrees with the proposal, which may be because they are worried that the proposal opens up for the opportunity for companies to make an assessment of the accounting method they themselves should choose. However, all stakeholders want more guidance in the Conceptual Framework. Furthermore, it can be concluded that stakeholders wish for a more rule-based Conceptual Framework. Based on the results of the study, it can be noted that the project to revise the Conceptual Framework should continue as there are unclear principles that need clarification.

    This essay is written in Swedish. 

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