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  • 101.
    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.

  • 102.
    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.

  • 103.
    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)
  • 104.
    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).

  • 105.
    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.

  • 106.
    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.

  • 107.
    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.

  • 108.
    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.

  • 109.
    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
  • 110.
    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.

  • 111.
    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. 

  • 112.
    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
  • 113.
    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.

  • 114.
    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.

  • 115.
    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.

  • 116.
    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

  • 117.
    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.

  • 118.
    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.

  • 119.
    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.

  • 120.
    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.

  • 121.
    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.

  • 122.
    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. 

  • 123.
    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
  • 124.
    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
  • 125.
    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.

  • 126.
    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.

  • 127.
    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.

  • 128.
    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.

  • 129.
    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?

  • 130.
    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.

  • 131.
    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.

  • 132.
    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. 

  • 133.
    Andersson, Sara
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Bengtsson, Julia
    Halmstad University, School of Business, Engineering and Science.
    Nystartade företag och rådgivning: finns det samband mellan efterfrågan på rådgivning och företagsledarens kunskaper, intressenter och bransch?2015Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [sv]

    Nystartade företag är viktiga för Sveriges ekonomiska tillväxt. I tidigare studier diskuteras att företagsledare i nystartade och små företag ofta saknar kunskap om redovisning och behöver rätt verktyg för att lyckas. Fram till november 2010 fanns revisionsplikt för alla bolag i Sverige där en revisor granskar ett bolags räkenskaper för att kvalitetssäkra att redovisningen inte innehåller några väsentliga fel. Sedan revisionspliktens avskaffande är det fler företag som väljer bort revisorn vilket har skapat möjligheter för yrkesgruppen redovisningskonsulter i Sverige. En redovisningskonsult kan anlitas för upprättandet av de finansiella rapporterna och har större möjligheter att ge företag rådgivning inom en mängd områden. Med redovisningskonsultens växande roll tillsammans med nystartade företags viktiga bidrag syftar denna studie till att kartlägga vilka rådgivningstjänster ett nystartat företag efterfrågar från sin redovisningskonsult. Vidare syftar studien även till att analysera om det föreligger samband mellan den rådgivning ett nystartat företag efterfrågar från sin redovisningskonsult och företagsledarens kunskaper, intressenter och bransch. I den enkätundersökning som genomförts med nystartade företag kunde resultatet inte påvisa några statistiskt säkerställda samband. Däremot kunde en sammanställning av de vanligaste rådgivningstjänsterna för nystartade företag tas fram. Detta bidrar till att redovisningskonsulter kan fokusera på dessa områden i kontakten med nystartade företag och således ge dem större möjlighet till att lyckas och därmed bidra till ökad ekonomisk tillväxt i Sverige.  

  • 134.
    Andersson, Sara
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Carlsson, Nora
    Halmstad University, School of Business, Engineering and Science.
    Riskhantering vid kreditbedömning för kommersiella fastigheter: En studie inom banksktorn2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A bank loan is the primary source to meet the capital needs to finance an investment for a company. A credit is always associated with a risk and banks main risks are associated to their credit. In recent years, credit losses have increased for some of the Swedish banks. According to “Finansinspektionen” (Swedish financial inspection), a large part of the credit losses consists of loans for commercial real estate. There are three types of risks associated with granting loans: credit risk, liquidity risk and market risk. It is important that creditors identify the risks associated to the credit in order for the bank to avoid credit losses in the future.

    The purpose of our study is to find out how Sweden's major banks are working with risk management when credit rating a customer and revaluating risk during the operating credit period. We also examined how banks appraise a property to be mortgaged. This study is based on a qualitative methodology where we have used a semi-structured interview when interviewing representatives from each of the four major banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank.

    The results shows that banks identify and manage the risks and uncertainties associated with granting loans by working on the basis of guidelines and policies. However, there are no guidelines for how the soft factors must be analysed when credit rating, even though they are very important to the banks. When appraising commercial real estate in connection to credit rating the banks use multiple valuation methods to ensure the value of the property. The study also shows that banks are working similar because of the fact that they are highly regulated and supervised.

    Keywords: appraising real estate, credit loss, credit grant, risk management.

  • 135.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    A Network Approach to Marketing Management2002In: Journal of Enterprising Culture, ISSN 0218-4958, Vol. 10, no 3, p. 209-223Article in journal (Refereed)
    Abstract [en]

    This article is an argument in favour of the importance of having different perspectives for different situations in marketing. Since the 1990s, relationship marketing has become an accepted stream in marketing research. However, this type of marketing consists of many different perspectives. Here, the network approach is covered. Its origin and its divergence from the mainstream marketing mix approach are discussed. It is concluded that Swedish culture and context influenced the development of the network approach. However, the network view is not pertinent to all marketing situations in Sweden and the approach is also useful outside of the Swedish context. Finally, it is argued that marketing research should benefit from many different perspectives and approaches that could be applicable to different marketing situations.

  • 136.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Born Globals – Early Internationalizing Firms2006In: Marketing: Broadening the Horizons / [ed] Stefan Lagrosen & Göran Svensson, Lund: Studentlitteratur, 2006, p. 235-254Chapter in book (Refereed)
    Abstract [en]

    The aim of this book is to provide a wider perspective of the marketing field, particularly at a time when the field of marketing is expanding and developing in new and different directions. Unlike the more traditional literature, this book affords a deeper insight into the new marketing avenues of services marketing, business-to-business marketing and relationship marketing. Several other relevant marketing-related areas are also presented.

    An international team of distinguished authors contribute their expertise, which provides a comprehensive overview of recent marketing developments. (Från förlaget)

  • 137.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Decision-making in born globals - effectuation or causation?2011Conference paper (Refereed)
    Abstract [en]

    Purpose

    The purpose of this study is to enhance the understanding of a born global firm’s early internationalization process and the entrepreneur’s decisions regarding internationalization by using effectuation theory.

    Design/methodology/approach

    An explorative case study is used to explore if effectuation theory is a fruitful alternative perspective compared with the dominant paradigm (causation), which is primarily used in earlier studies on born globals.

    Findings

    The study shows how a born global company could enter many markets in short time, by co-operating with local network partners. The founders’ prior knowledge and networks were important to understand the rapid international expansion. Effectuation theory focuses on the entrepreneurs’ ability to create opportunities together with network partners and is a useful tool to understand the development in the born global firm.

    Research limitations/implications

    The study shows that effectuation theory holds promise for developing the international entrepreneurship area. Future research is recommended to focus not only on the entrepreneur’s competencies but also on the entrepreneur’s behaviour, including during the time before they started the firm.

    Practical implications

    Decision-makers in the early development of born global firms are recommended to use his/her own and his/her company’s resources and network. Also advantage should be taken of opportunities when they are recognized or created, instead of focusing on traditional planning activities.

    Originality/value

    There are few studies which have used effectuation theory as a basis for understanding the early development of a born global firm.

  • 138.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Det växande företaget2001Book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Vad utmärker det växande företaget? Vilken betydelse har entreprenören för det växande företaget? Dessa och många andra frågor besvaras i denna bok.

    Vad utmärker det växande företaget? Varför växer vissa företag medan andra stagnerar eller rent av minskar i storlek? Vilken betydelse har entreprenören för det växande företaget? Agerar växande företag på ett sätt som skiljer dem från andra företag? Använder växande företag speciella strategier och organisationsformer? I vilka miljöer växer företag? Ovanstående frågor – och många andra – besvaras i den här boken.

    Den vänder sig till studenter, praktiker och beslutsfattare som är intresserade av att fördjupa sina kunskaper om växande företag och hur de fungerar. Boken bygger på författarens forskning om svenska snabbväxande företag, och de teoretiska diskussionerna illustreras med exempel från svenska företag.

  • 139.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Early Internationalizing Firms and the Decision to Internationalize: Causation or effectuation2007Conference paper (Refereed)
  • 140.
    Andersson, Svante
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Entrepreneurs’ influence on firms’ international behavior2007In: The global enterprise: Entrepreneurship and value creation, New York: International Business Press, cop. , 2007, p. 109-136Chapter in book (Refereed)
  • 141.
    Andersson, Svante
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    High-growth firms in the Swedish ERP industry2003In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 10, no 2, p. 180-193Article in journal (Refereed)
    Abstract [en]

    This paper analyses growth patterns in three high-growth Swedish firms (Intentia, IBS, and in the enterprise resource planning (ERP) industry. A multi-theoretical framework is developed and used to analyse the firms' growth. It is concluded that growth is a complex phenomenon that has to be viewed from different theoretical angles to be understood. It is shown that entrepreneurs' intentions, international growth strategies, organic organisations, industry structure and networks, and national cultures are all factors that influence firms' growth.

  • 142.
    Andersson, Svante
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    How do entrepreneurs create international new ventures – cognition and action2014In: Abstract proceedings: 17th MIE conference @ Research Center for International Competitiveness UAI, Santiago, Chile, September 2-5, 2014, 2014, p. 16-16Conference paper (Refereed)
    Abstract [en]

    This paper continues with a discussion on earlier research on entrepreneurs in international new ventures. It can be concluded that research that has shown that the entrepreneur is an important factor to understand the inception and development of INVs. It can also be concluded that the research, so far, has came up to somewhat different conclusions and focused on different aspects on how entrepreneurs influence firm’s international behaviour. Following the above discussion earlier research on entrepreneurs and firm’s international development is discussed next in this paper. It is concluded that the entrepreneur’s cognition and action is instrumental to understand firm’s international development. To build international ventures the entrepreneurs need to adapt to different context and build an organization that can continue to grow internationally. A global mind-set is important to see and act on international opportunities. The paper concludes with some practical implications.

  • 143.
    Andersson, Svante
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    International Entrepreneurship and the Theory of Effectuation2010In: Entrepreneurship and the creation of small firms: empirical studies of new ventures / [ed] Carin Holmquist and Johan Wiklund, Cheltenham: Edward Elgar Publishing, 2010, p. 179-196Chapter in book (Refereed)
  • 144.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    International entrepreneurship, born globals and the theory of effectuation2011In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 18, no 3, p. 627-643Article in journal (Refereed)
    Abstract [en]

    Purpose

    – The purpose of this study is to enhance the understanding of a born global firm’s early

    internationalization process and the entrepreneur’s decisions regarding internationalization by using

    effectuation theory.

    Design/methodology/approach

    – An explorative case study is used to explore whether

    effectuation theory is a fruitful alternative perspective compared with the dominant paradigm

    (causation), which is primarily used in earlier studies on born globals.

    Findings

    – The study shows how a born global company could enter many markets in a short time,

    by co-operating with local network partners. The founders’ prior knowledge and networks were

    important to understand the rapid international expansion. Effectuation theory focuses on the

    entrepreneurs’ ability to create opportunities together with network partners and is a useful tool to

    understand the development in the born global firm.

    Research limitations/implications

    – The study shows that effectuation theory holds promise for

    developing the international entrepreneurship area. Future research is recommended to focus not only

    on the entrepreneur’s competencies, but also on the entrepreneur’s behavior, including during the time

    before they started the firm.

    Practical implications

    – Decision-makers in the early development of born global firms are

    recommended to use his/her own and his/her company’s resources and network. Also advantage

    should be taken of opportunities when they are recognized or created, instead of focusing on

    traditional planning activities.

    Originality/value

    – There are few studies that have used effectuation theory as a basis for

    understanding the early development of a born global firm.

     

  • 145.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    International Growth Strategies in Consumer and Business-to-Business Markets in Manufacturing and Service Sectors2006In: Journal of Euromarketing, ISSN 1049-6483, E-ISSN 1528-6967, Vol. 15, no 4, p. 35-56Article in journal (Refereed)
    Abstract [en]

    Internationalization of the firm traditionally has been examined using theoretical frameworks that do not focus on the firm's marketing context. In this paper, it is argued that international growth strategies are different for firms in different marketing contexts. Different international growth strategies for manufacturing and service companies in consumer and business-to-business market are studied. Using case studies, the study identifies different barriers in different marketing contexts and identifies different international growth strategies. The study shows that various internationalization theories are appropriate in different marketing contexts.

  • 146.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    International growth strategies in different marketing contexts2011In: International Growth of Small and Medium Enterprises / [ed] Niina Nummela, New York: Routledge, 2011, p. 97-114Chapter in book (Refereed)
  • 147.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    International Strategies in firms dominated by marketing and technical entrepreneurs2003In: Proceedings of the 1st Conference on International Entrepreneurship in a European Context, Madrid: Instituto de Empresa , 2003Conference paper (Refereed)
  • 148.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Internationalisering av snabbväxande företag2001In: Tillväxtföretagen i Sverige / [ed] Per Davidsson, Frédéric Delmar, Johan Wiklund, Stockholm: SNS förlag, 2001, p. 294-330Chapter in book (Other (popular science, discussion, etc.))
  • 149.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Internationalization as a Consequence of Entrepreneurial Acting1998Conference paper (Refereed)
  • 150.
    Andersson, Svante
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Internationalization in consumer and business to business markets in manufacturing and service sectors2005In: CIMAR 2005, 2005Conference paper (Refereed)
1234567 101 - 150 of 2961
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