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  • 251.
    Björkman, Emil
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Skytt, Magnus
    Halmstad University, School of Business and Engineering (SET).
    Affärssystemets roll i bankers kreditbedömningar: En studie om hur relationsfaktorer påverkar affärssystemets roll vid kreditbedömares beslutsfattning och riskhantering2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Credit assessments is a risky process for banks, if a bank makes an incorrect credit assessments, they will not only decrease their own profitability it may also affect the whole community financially. Banks base their credit assessments on both financial and non-financial information, they are also able to use Enterprise Resource Planning (ERP) systems to support their decision making. ERP systems have the ability to retrieve financial information, manage information, and generate new information that can be used as a basis for decisions. The purpose of this study is to describe the ERP systems role in the credit assessment and how relational factors impact the ERP system's role in credit assessments. The study has a qualitative approach consisting of seven interviews with bank officials, these officials work with credit assessment for both corporate and private customers. These seven bank officials work in different banks, with different work descriptions and have different experience of credit assessments. This study shows that the ERP system's role in a credit assessment is different depending on if it is a corporate customer or a private customer and also that the relationship factors affect the ERP systems role in credit assessments. We recommend that a future study compares the ERP systems role with the outcomes of credit assessments were successful or unsuccessful credit decisions.

  • 252. Björkman, Helena
    et al.
    Lunde Wetterström, Alexandra
    Arbetsmotivation i teori och praktik: En studie om belöningssystem inom bankverksamheter2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to describe and explain how the reward system works and which factors can generate work motivation within one bank, and also to compare and explain resemblances and differences that may exist between two different banks. The object of study is Länsförsäkringar Halland Private Bank, and the comparison object is Nordea.

    Theoretical Framework: The theoretical framework mainly consists of: Reward System, Motivation, Principal-Agent Problem and Work Motivation and the Reward System at Nordea. Some of the presented theories are Locke and Latham’s Goal-Setting Theory, Doran’s SMART Criteria, Herzberg’s Two-Factor Theory, McGregor’s Theory X & Y, Sappington’s PrincipalAgent Theory, Bergström and Lindberg’s study regarding work motivation at Nordea.

    Results: The main motivational factors at LF Halland Private Bank are rise in salary, rewarding work and good social environment. The mainly preferred rewards are rise in salary, positive feedback and increased responsibility. Monetary rewards are preferred over nonmonetary rewards, although a combination of the two is required. The level of work motivation is relatively high among the employees.

    Conclusions: 

    • The reward system at LF Halland Private Bank cannot be seen as flawed as the work motivation is relatively high, but it cannot be seen as ideally as the reward system is not the main cause of work motivation.
    • There is no apparent Principal-Agent Problem.
    • The reward system at Nordea is considered to have a higher impact on the employee’s work motivation than the reward system at LF Halland Private Bank.

    Keywords: Work Motivation, Reward Systems, Theories of Motivation, Motivation and Hygiene Factors, Rewards, Principal-Agent Problem, Agency Cost.

  • 253.
    Björkqvist, Niklas
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Jersenius, Hannes
    Halmstad University, School of Business and Engineering (SET).
    Den externa redovisningens påverkan på kostnaden för lånat kapital i svenska privata mindre företag: Har den någon betydelse?2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Small firms are important for economic growth and the creation of new job opportunities.Loans are an important source of financing for these firms, but due to information asymmetryand relatively higher operational costs, small firms’ access to debt capital at a competitiveprice have been shown to be problematic. Firms’ financial reports can be used to lowerinformation asymmetry between the firm and its creditors and therefore reduce this problem.Prior studies have found that accounting quality, perceived audit quality and audit outcomeare parts of the financial report which can affect firms’ cost of debt. Swedish private smallfirms has not been studied in this field of research and the purpose of this study is therefore toexamine how these firms’ cost of debt is affected by accounting quality, perceived auditquality and audit outcome. With a sample of 395 randomly selected firms a regressionanalysis is used to answer the study’s research question. How does the financial report affectSwedish private small firms’ cost of debt? The result show that accounting quality and auditoutcome are parts of the financial report that can affect firms’ cost of debt, while nosignificant difference in cost of debt could be found due to differences in perceived auditquality. Swedish private small firms with low accounting quality have lower cost of debt andthose that receive a modified auditor report have higher costs. This result has both practicaland theoretical implications. The result suggests that firms, to some extent, can lower theircost of debt by lowering their accounting quality through manipulating their financial reports.To creditors, the result can be viewed as a warning signal to not blindly trust in the accuracyof the numbers that are presented. Theoretically this study contributes with a result from theSwedish context, a result that in some ways differ from those of studies done in othercontexts.

  • 254.
    Blanjean, Boris
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Thöne, Claudius
    Halmstad University, School of Business, Engineering and Science.
    The internationalization of SMEs in declining industries - cases from the watch industry2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    It is possible for firms to survive within declining industries. However, growth through internationalization within this stage of an industry’s life-cycle has not been sufficiently explored in the past. As SMEs supposedly face many barriers during this process, the purpose of this thesis is to research the internationalization of SMEs within declining industries, with a focus on finding what is the biggest challenge to their internationalization. A multiple-case study and semi-structured interviews were used to explore internationalization in a declining industry, the watch industry. A theoretical framework was built and compared to both the primary and the secondary data collected throughout this study. The analysis shows that finding the right distributor is the biggest challenge throughout SMEs’ internationalization. It also finds trade shows related to declining industries not to be effective promotion tools for firms from this industry. Finally, this thesis finds smartwatches not to be perceived as a threat by traditional watch brands, due to the different values associated to these products.

  • 255. Blixt, Johanna
    et al.
    Svensson, Caroline
    Betydelsen av fastighetsmäklares kommunikativa färdigheter för bostadssäljarnas förtroende2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem formulation: ”What significance does the real estate agents communicative skills, to gain the confidence of home sellers during the sales process?

     

    Purpose: The purpose of this paper is to create a theoretical framework on the importance of real estate agents communication skills for home sellers confidence. The theoretical framework is expected to explain the interaction between real estate agents and home sellers to create an understanding of the real estate agents communicative skills but also home seller trust and the link between them.

     

    Theoretical  framework: The theoretical framework aims to describe the sales process seven steps according to Moncrief & Marshall (2005). It also describes the parties that are relevant to the sales process based on our issue. Then the communicative skills and confidence sets of meaning and significance is explained. This culminates in an analysis which we assumed when we made the analysis.

     

    Methodology: To examine our issue, we have chosen to do a qualitative study in the form of interviews. We interviewed two home sellers and two real estate agents about communication skills and confidence. We also examine these concepts using secondary data in the form of scientific articles and books.

     

    Analysis: The analysis in this paper is divided into two sections. One part is focusing om house sellers and the other part is focusing om the real estate agents we interviewed. In this analysis the sales process and its seven steps is the starting point. We have also tried to include our key words in this analysis, especially communication skills and confidence.

     

    Conclutions: Based on previous research, empirical data and the analysis. This study show that the real estate agents communicative skills are important for the confidence of home sellers during the sales process. The communicative skill that proved to be most significant to confidence building was the communicative ability the ability to listen.

  • 256.
    Blom, Annica
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Sandquist, Amanda
    Halmstad University, School of Business and Engineering (SET).
    Energieffektiva kunder: genom informativ fastighetsförvaltning: Kostnadseffektiv Individuell Mätning och Debitering2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 257.
    Blomberg, Björn
    et al.
    Halmstad University.
    Anders, Henningsson
    Halmstad University.
    GRÅZONSPROBLEMATIK: Krigets nya nyans?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization has created mutual dependencies that contribute to major vulnerabilities in society. Now we face new threats partly because of vulnerabilities that we ourselves have created. We see that the threats to our country are more extensive than in several years and they have adopted new forms in several areas. Influencing operations, foreign intelligence gathering, and control of critical infrastructure are some examples that pose a threat to the parts of society that are worth protecting. The gap between the threats and our security measures is great and it is constantly growing. Threat scenario within the grey zone and its related problems are diffuse, complex and spans over large parts of society, making the distinction between peace and war unclear.

     

    Our overview of the situation becomes unclear and a vacuum which hinders decision making is created and our resources remain untapped. We believe that prioritizing resources takes place according to an outdated approach. The deeply rooted binary mindset creates legal locks and helps create the previously mentioned vacuum.

     

    Our results also show that disturbances in society put the trust in the social contract at stake, this means we can lead to the defense will and our democracy being adversely affected. The paradox is that when society is subjected to severe stress it is close taking to extreme measures, methods that restrict the individual's rights and in the long term might also threaten our democracy.

     

    One of our most prominent conclusions is that we should focus more on our own vulnerabilities and less on the threat. Building a larger army alone will not solve the problem. Together, we must build a more robust society in order to be able to meet the gray zone problem in a completely different way than today. It will cost time, efficiency and money. The question is just what price is our society willing to pay?

     

    Another important conclusion is that several new empirical reference points moved us into a new peacetime normal position. A normal mode we say is a new nuance of conventional war. In conventional wars there are the laws of war and international law to rely on, however, these laws do not cover this new nuance of the war. The new nuance challenges our old structures, where international law and the laws of war become completely ineffective. If the phenomenon is seen for what it really is, we will be better equipped to meet it. We believe that the gray zone problem is part of the war and should not be interpreted as anything else. The gray zone problem is the new nuance of the war, where a democracy like Sweden initially beats in a disadvantage and is challenged to the utmost.

  • 258.
    Blomberg, Camilla
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Josephson, Jenni
    Halmstad University, School of Business and Engineering (SET).
    Frivillig revision för nystartade företag: En kvantitativ undersökning om vad som påverkar ett nystartat aktiebolag att frivilligt välja att ha revisor.2011Independent thesis Basic level (degree of Bachelor), 5 credits / 7,5 HE creditsStudent thesis
  • 259.
    Blomby, Mattias
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Forsberg, Magnus
    Halmstad University, School of Business, Engineering and Science.
    Miljöcertifierade kommersiella byggnader: Undersökning av ekonomisk ansvarsfördelning mellan hyresgäst och fastighetsägare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity’s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry’s environmental impact.

    Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide. This results in the tenants lesser approval of higher rents which often is the outcome of the property owners environmental investments in the building. The following effect means that energy improvements in the real estate sector is slowed and the environment suffers. To get a deeper understanding of this phenomenon we have with this study chosen to examine how Swedish property owners and tenants reason about advantages and disadvantages with certified commercial buildings as well as around economic responsibility for investments in these.

    In order to create favorable conditions to provide clarity in our problem we choose a qualitative method with open individual interviews so that we in depth could examine how our respondents were thinking about the subject. The study is based on theory of how the Swedish commercial rental model looks like today followed by the difficulties it might cause, the principal/agent-problem. Furthermore, theory of how green buildings affect property owners and tenants on different levels is presented. By analyzing the theory with the empirical data obtained through interviews, we have come to the following conclusion:

    Transparency of incentives reduces the principal/agent-problem. By having a clear dialogue between property owners and tenants regarding the incentives to own and rent a green building the suspicion that is closely associated with the principal/agent-problem is reduced which results in more favorable development with environmental investments in the building. Individually custom made green leases is a first step toward sharing financial responsibilities. When the incentives are clear, a distribution of environmental investment costs can be made between the two parties so that each one gets involved which is the purpose of Green Leases. Now that the tenant have a deeper understanding and knowledge about the benefits of green buildings, certification becomes easier. Funding may influence investment decisions. New possibilities have become available to property owners who want to certificate their property portfolio. Green bonds, which first was issued in Sweden in 2013 by Vasakronan, has increased intensely lately and opens up new ways for corporations in the real estate business to finance environmental investings.

  • 260.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Entrepreneurs and their involvement in producing accounting2005In: Proceedings of the 28th European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2005Conference paper (Refereed)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent. Infact, literature in entrepreneurship says that the role of accounting is only about the past and therefore not of interest for entrepreneurs in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of producing the annual report. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report was prepared. If the entrepreneur was involved, the purpose was also to explain and the entrepreneurs involvement in the process. In purpose to find entrepreneurs the owner-managers of five small growing companies were asked to participate in semi-structured interviews during which their involvement to produce accounting where discussed. The respondents were also presented the adjustments, the final step in the recording process, and the annual report, in order to assess their involvement and to focus on how the entrepreneurs as producers of annual reports reflect and act in relation to other actors and to the process on the reporting. The study found that the entrepreneurs were certainly involved in producing certain accounting in the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study.

  • 261.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Entrepreneurs as accountants - the year -end procedures in Gazelle firms2009In: Proceedings of the 32nd European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2009Conference paper (Refereed)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in the entrepreneurial process.

    This paper reports the results of one empirical study. The study aimed to explore how and why entrepreneurs in successful fast growing firms, i.e. Gazelle firms, participate in the year end procedures. In order to find entrepreneurs a survey was sent to a sample of 257 managers of Gazelle firms and to a control group of 227 managers in not growing firms. The responding rate was more than 50% from both groups. Entrepreneurs in Gazelle firms produce formal financial accounting information and the spent more time compared with managers in not growing firms in this process. Further, the results indicate that that there is a negative relationship between the size and the firm and participation in the year-end procedures.

  • 262.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörer som redovisare: Bokslutsprocessen i Gasellföretag2011Book (Other (popular science, discussion, etc.))
  • 263.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörer som redovisare: bokslutsprocessen i Gasellföretag2008Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in the entrepreneurial process.

    This dissertation reports the results of two empirical studies. The first study is a qualitative pilot study of five entrepreneurs in fast growing firms and their participation in the year-end procedure. The respondents were presented the adjustments in the final step of the recording process and the annual report in order to assess their participation and to focus on how the entrepreneurs as producers of accounting reflect and act in relation to other actors and to the process of reporting. The pilot study found that the entrepreneurs were certainly involved in use and produce of certain accounting in the year-end procedures. The second study is based on the result from the pilot study and on agency theory the study aimed to describe and explain how and why entrepreneurs in successful fast growing firms, i.e. Gazelle firms, compared with a control group of managers in not growing firms, are participating in the year-end procedures. Also, the study aimed to analyse differences between entrepreneurs´ participation and other managers´ participation in this process. The study focused on the activities in the year-end procedures concerned with the values of R&D, stock and work-in-progress and accounts receivables. In order to find entrepreneurs the survey was sent to a sample of 257 managers of Gazelle firms and to a sample of 227 managers in not growing firms. Also, the annual report from the firms where the respondents where involved were collected. This data was also included in the study. The responding rate was 50% from both groups. The most notable finding is, in contradiction to literature on entrepreneurship, that entrepreneurs in Gazelle firms use and produce formal financial accounting information. Entrepreneurs in Gazelle firms spend more time and they are also involved in discussions with more actors compared with managers in not growing firms. Further, the results indicate that entrepreneurs in Gazelle firms will participate to a larger extent when the profitability in the firm decreases compared to managers in not growing firms. Finally, the dissertation gives insight in the role of formal financial accounting in the context of entrepreneurship, a research area we know little about.

  • 264.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörers delaktighet i att producera redovisning2004Licentiate thesis, monograph (Other academic)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent.  Infact, literature in entrepreneurship says that the role of accounting is only about the past and therefore not of interest for the entrepreneur in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of financial reporting. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report were prepared. If the entrepreneurs were involved, the purpose was also to explain why the entrepreneurs were involved in the process. In purpose to find entrepreneurs the owner-managers of five small growing companies were asked to participate in semi-structured interviews during which their involvement to produce accounting where discussed. The respondents were also presented the adjustments, the final step in the recording process, and the annual report, in order to assess their involvement and to focus on how the entrepreneurs as producers of annual reports reflect and act in relation to other actors and to the process on the reporting.

    The study found that the entrepreneurs were certainly involved in producing the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study. The entrepreneurs where involved in the process when certain values of the assets were established and they wrote the directors annual report.

    The study concludes that it appears to be important for entrepreneurs in small growing firms to discuss and produce accounting together with other actors, primarily the accountant, to improve their understanding and to identify how the audience of the annual reports may read and interpret the annual reports.

  • 265.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Gasellentreprenörer och delaktighet i bokslutsprocessen - vad skiljer dem från andra företagsledare?2007Conference paper (Other academic)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in exploiting opportunities. In contrast, recent studies in accounting and the context of entrepreneurship reveal that entrepreneurs use and construct accounting information with diverse characteristics.

     

    This paper reports the preliminary results of a survey and archival study. The study aimed to describe and explain how successful entrepreneurs and other managers are participating in the year-end procedures. Also, the study aimed to analyse differences between successful entrepreneurs´ participation and other manager’s participation in this process. The study focused on the activities in the year-end procedures concerned with the values of R&D, stock and work-in-progress and accounts receivables. In order to find successful entrepreneurs the survey was send to a sample of 257 managers of profitable, continuously growing companies. In order to find other managers, who not where successfully entrepreneurial, the survey was send to a sample of 227 managers in not growing companies. Also, the annual report from the companies where the respondents where involved in was collected. This data was also included in the study. The responding rate was about 50% from both groups. The most notable finding is, in contradiction to literature on entrepreneurship, that successful entrepreneurs use financial accounting information. Further, a preliminary result shows that successful entrepreneurs participate more than other managers in producing financial accounting. Ownership structure, degree of growth and individual motives related to stakeholders seems to be some factors that influence the degree of participation.

  • 266.
    Blomkvist, Marita
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    The demand for external accounting services by small and medium siced firms (SMEs) in Sweden - the role of fast growth2010In: Proceedings of the 33rd European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2010Conference paper (Refereed)
    Abstract [en]

    In order to stimulate growth economy, discussions about how to simplicity accounting regulation for SMEs have been highlighted during the past decades.

    From previous research we know that the demand for accounting and advisory service vary with size. Also, the quality of advice from accountants plays an important role besides accounting service. However, some firms find accounting as a burden and in an entrepreneurial context external accounting seems not to be useful.

    The question in this study is whether fast growing SMEs demand more external accounting service compared to stable firms. Fast growing firms in this study is defined as firms who just have doubled turnover during the last three years and at the end of this period have more than 10 employees and less than 250 employees. The empirical data is based of information from a survey answered by 131 managers of fast growing firms and 98 managers of stable firms Sweden. Also archival data from the annual report is included.

    The findings give support to the hypothesis that fast growing SMEs demand more external accounting service when it comes to preparation of annual account and annual report. The result shows no differences between the two groups when demand of external book keeping service is analysed.

  • 267.
    Blomkvist, Marita
    et al.
    University of Gothenburg, Gothenburg, Sweden.
    Johansson, Jeaneth
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). Luleå University of Technology, Luleå, Sweden.
    Malmström, Malin
    Luleå University of Technology, Luleå, Sweden.
    Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions2016In: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, no 3-4, p. 209-229Article in journal (Refereed)
    Abstract [en]

    Managers’ use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management’s acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms’ management control systems. Copyright © 2016 Inderscience Enterprises Ltd.

  • 268.
    Blomkvist, Marita
    et al.
    University of Gothenburg, Gothenburg, Sweden.
    Johansson, Jeaneth
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Rodgers, Waymond
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). University of Texas el Paso, El Paso, Texas, United States.
    Examining Entrepreneurs' Knowledge Based View of the Firm: lnfluencing financial information in innovative activities2018Conference paper (Refereed)
    Abstract [en]

    This study focuses on knowledge management and entrepreneurs’ perceptions in terms of knowledge sharing, the use of financial statement information and how these impact on their strategic business judgments and decision choices in innovative SME firms. Using a strategic decision making process model we test our assumptions regarding entrepreneurs´ knowledge routines implemented by non-Gazelle companies in strategic business decision. Combining survey data and financial data from a unique archival database we test our propositions on Swedish SMEs. The results of the structural equation analysis implied that non-Gazelle companies are propelled primarily by non-financial information captured by the expertise of managers and investors. Traditional financial information does not include entrepreneurs´ decision making however, the results indicate that entrepreneurs risk awareness is reported as a part of the frame why entrepreneurs´ make decisions.

  • 269.
    Blomkvist, Marita
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Paananen, Mari
    Business School University of Exeter, Exeter, United Kingdom.
    The Cost of Debt Implications of Information Environment Choices Among Privately Owned Swedish Small and Mid-Sized Companies2013Conference paper (Refereed)
    Abstract [en]

    We investigate improvements of the information environment and cost of debt implications. Capturing choices of accounting standards, auditor quality, and board size reflecting improvements of the information environment we find that the need of financing triggers an improvement, the most common actions are to switch to more qualified accountants and add board members. Improvements of the environment result in a reduction of cost of debt. Tests show that increasing audit quality decrease cost of debt. This is relevant to the discussion on accounting regulation for private firms among U.S. and European policy-makers showing that stakeholders do not demand valuation-oriented accounting.

  • 270.
    Blommegård Håkansson, Camille
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Aldorsson, Veronica
    Halmstad University, School of Business and Engineering (SET).
    Kundernas förtroende för Private Banking: Nordeas uppfattning av värdeskapande för kunden i form av riskhantering2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Private Banking is a banking service for wealthy individuals and companies that aims to provide help with the management of their capital but also other services such as help with declarations. Today large banks are fighting to regain their customers’ trust after the financial crisis of 2008 and the focus on risk management has become increasingly important. Customers have become more sensitive to risks and consequently banks are trying to adapt to this and create value in the risk management process. In this value creation the aim is to have a good relationship to the customer, which in turn can generate into increasing market share.

    Our problem formulation therefore becomes the following in the thesis: ”In what way could the Swedish large bank Nordea increase their market share within Private Banking through risk management?” 

    The purpose with our thesis is to get a deeper insight in how Nordea is working with risk management and how it affects their market shares. To get this understanding we have done a qualitative study in terms of a case study on the Senior Private Banking Manager in Nordea. The choice of Nordea is based on the fact that they won prize for best provider of Private Banking services in the Nordic together with being the largest financial group in the Nordic. In the thesis we have used an abductive approach to get the understanding between our theory and empirics.

    The conclusion of this thesis is that communication of risks is one of the most important parts in the risk management to be able to increase market shares together with being able to do a correct risk and customer profiling. If this is done in the right way, Nordea as a large bank and financial group, could create trust and value for the customer that can result in customer satisfaction. The agency theory that among other things is regulated by fixed salary results in that the advisor thinks about the customer needs in first place and therefore results in an effective risk management work. Our contribution with this thesis is that we have shown that the way Nordea is working with the risk management is value creating for the customer and is contributing to an increase in their market shares. 

  • 271.
    Bogaards, Marlene
    et al.
    Department of Marketing Management, University of Johannesburg, Johannesburg, South Africa.
    Mpinganjira, Mercy
    Department of Marketing Management, University of Johannesburg, Johannesburg, South Africa.
    Svensson, Göran
    Oslo School of Management, Oslo, Norway.
    Mysen, Tore
    Oslo School of Management, Oslo, Norway.
    A Framework of Conscientious Corporate Brand – A South African Validation2012In: Corporate Governance : The International Journal of Effective Board Performance, ISSN 1472-0701, E-ISSN 1758-6054, Vol. 12, no 5, p. 675-685Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to validate previous research in ethical branding by testing a conceptual framework on corporate branding using "the conscientious dimension".

    Design/methodology/approach: This article tests a framework for conscientious corporate brands (CCBs) by investigating environmental and climate change issues as well as internal and external corporate codes of ethics as CCB dimensions. The empirical context is based upon South African business-to-business relationships.

    Findings: The findings indicate that four distinctive conscientious corporate brand dimensions exist.

    Research limitations/implications: This current study contributes to the better understanding of and more knowledge on conscientious corporate brand values. Opportunities for future research are provided as the study has explored new aspects of corporate branding.

    Practical implications: This study offers managerial implications particularly for practitioners located in emerging markets such as South Africa.

    Originality/value: This study validates the multidimensional nature of CCBs. © Emerald Group Publishing Limited.

  • 272.
    Bogren, Tom
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Gamhed, Martin
    Halmstad University, School of Business and Engineering (SET).
    Intern varumärkesutveckling stavas lean: – En fallstudie hos den Nya Zeeländska mediebyrån Carat2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I alla sorters affärer är det viktigt att skapa ett mervärde till kunden och detta kan uppnås på flera olika sätt. Lean är en filosofi vars mål är att förbättra företagets prestationer genom flera olika verktyg. Vår uppdelning av lean har skett i tre begrepp; 5S, Just – In- Time och Total – Quality – Management. I kort handlar dessa begrepp om att minimera slöseri, förkorta ledtider och ett förbättrat kvalitetsarbete.Varumärket är ett annat sätt att skapa mervärde till kunden. Ett starkt varumärke ska helst ses som en långsiktig strategi och utdelningen kan komma först efter några år. Utvecklingen av ett starkt varumärke sker internt och den interna varumärkesutvecklingens syfte är att bygga upp, vårda och utveckla ett starkt varumärke.Båda dessa begrepp, lean och intern varumärkesutveckling, talar om att skapa mervärde till kunden. Vi anser att forskning kan vara berättigad om hur lean påverkar den interna varumärkesutvecklingen då vi inte har hittat någon tidigare sådan gjord forskning. Det är enligt oss ett gap som behöver fyllas, speciellt när vi forskar kring ämnet lean på servicemarknaden, där det finns mindre gjord forskning än på produktionsmarknaden.Problemformuleringen blir därför: Hur kan lean påverka den interna varumärkesutvecklingen i serviceföretag?Metoden vi använt oss av i denna uppsats är av kvalitativt slag och vi har gjort semistrukturerade intervjuer med fyra chefer på mediebyrån Carat i Auckland, Nya Zeeland. Varför vi valde att göra en fallstudie var på grund av att vårt forskningsområde inte var så utforskat, och vi tyckte det var bättre att testa vår modell på ett företag först för att se hur lean påverkar den interna varumärkesutvecklingen. Vi ställde frågor om lean och intern varumärkesutveckling var för sig och analyserade sedan svaren vi fick in.Slutsatsen av vår uppsats är att lean kan påverka den interna varumärkesutvecklingen i serviceföretag på åtta olika sätt. Dessa kan ni läsa mer om under slutsatser i denna uppsats, samt se vår modell som beskriver kopplingarna mellan fenomenen.

  • 273.
    Bohlin, Sofia
    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).
    Inha, Eini
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Book review: Tools and concepts for strategic decision making on Market Intelligence2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
  • 274.
    Bohlin, Sofia
    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).
    Inha, Eini
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Market Intelligence: A literature review2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The aim of this paper is to provide insights of market intelligence and answer to the question “What is market intelligence?” by reviewing existing literature of market intelligence. This study also aims to investigate the connection between market intelligence and Game theory, which is believed by the authors to create the foundation for market intelligence studies. The search of relevant material for this literature review was conducted by using the databases of Halmstad University and Google Scholar. Due to the lack of literature on market intelligence as an overall theory, also other literature, such as books, were utilized besides the articles. This study recognizes six theoretical connections based on the reviewed literature and Game theory. Also, a general definition of market intelligence was recognized as a result of the literature review.

  • 275.
    Bohlin, Sofia
    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).
    Inha, Eini
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Motivation as success factor for Entrepreneurs in rural areas of Sweden.: Case: Fotfavoriten AB, Nipsoft AB & Mickes Måleri i Ådalen AB2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The aim of this paper is to answer to a research question: “How does the entrepreneur’s motivation affect the success of the company in rural areas?” The theoretical framework conducted for this study discusses rural entrepreneurship and motivation as a success factor. Relevant material for this study is gathered by utilizing the databases of Halmstad university and Google Scholar. A case study approach is used and academic literature on the topic is reviewed. Different motivational factors of entrepreneurs in rural areas were identified based on this study. Further studies in this field is encouraged to strengthen this topic and/or provide with other aspects missing in this research due to limitations.

  • 276.
    Bohlin, Sofia
    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).
    Inha, Eini
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Review Article: Development of innovation products by using Kano model2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
    Abstract [en]

    The aim of this review is to provide insights to the usage of Kano-model and innovation product development, and at the same time, answer to the research question “How customer needs can be identified by using Kano-model for innovation product development?” The research is conducted by reviewing existing literature on Kano- model and innovation product development (IPD). The relevant literature used for this research is conducted by utilizing the databases of Halmstad University and Google Scholar. A model for customer needs identification by using Kano model for Innovation Product Development (IPD) was constructed based on the reviewed theories. In addition, a general recognition for the term of IPD was acknowledged.

  • 277.
    Bollue, Sebastien
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Wackerbarth, Johannes
    Halmstad University, School of Business, Engineering and Science.
    Understand Complexity or Keep Fishing in the Dark: Generating Revenues as an International New Venture in the German Medtech Industry2016Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [en]

    International new ventures operate on international level at, or shortly after, their inception. However, many fail to generate revenues due to market complexity and lacking adaptation of the business model to the market. For outsiders, foreign markets are often difficult to understand, which is especially the case in highly regulated markets. The purpose of the study is to examine the role of market complexity in the internationalization process of an international new venture, and how to overcome such complexity to generate revenues through business model innovation. A single case study and qualitative interviewing has been used to examine market complexity in a particularly difficult market, the German medtech industry. A theoretical framework displaying the research assumption was created; that by understanding the complexity in a market, the entrepreneur can adapt the business model appropriately and generate revenues. To create an understanding of a complexity in the market, two theoretical models were constructed with different dimensions. The study shows that particular dimensions of market complexity were perceived more relevant than others. In this study, experience in the targeted market and knowledge of the local language were identified as the most important factors in overcoming market complexity. Further complexity factors were also identified, yet these may be greatly related to specific sectors and differ between industries, products, customers, and countries. Subsequently, a revised model for market complexity dimensions was constructed. This study focuses on the business model dimension of revenue streams. However, other dimensions of business model should also be considered in the internationalization process of INVs. It can be concluded that difficult markets can be made more understandable through analyzing the complexity dimensions, and revenues can be generated through business model innovation.

  • 278.
    Bonat, Fredrik
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Lindh, Olof
    Halmstad University, School of Business and Engineering (SET).
    The UK Chemical Manufacturing Industry and the Euro2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In a questionnaire survey of the UK chemical manufacturing industry, this report investigates the views of these companies on economic and monetary integration of Europe. More specifically, the question of whether or not these companies would like to see a UK membership of the European Economic and Monetary Union (EMU) is asked, following a more thorough questioning aimed at examining the underlying reasoning behind their viewpoints.

    The findings show a two-to-one majority on the side of a positive stance towards a UK participation in this final stage of integration of the European marketplace, and support theory in its belief that strong incentives for such a view include removal of exchange rate uncertainty, and elimination of transaction costs.

    Additionally, and also in accordance with the collected theoretical framework, larger companies, and companies with high levels of exports, are found to have a greater desire for a UK EMU membership.

    Findings in contrast with theory include that of a lack of correlation between high levels of imports and a desire for integration, as well as a lack of belief in increased inflow of foreign investment as a prospective benefit of membership in the questioned population.

    Correlations found between the main question and the removal of exchange rate uncertainty and elimination of transaction costs were very strong, but positive statistical determination for the absence of chance in creating the associations could not be made, due to the small scale of the survey, creating response alternatives with less than five accumulated responses

  • 279.
    Bonat, Ida
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Mellåker, Emelie
    Halmstad University, School of Business, Engineering and Science.
    Delaktighet och förtroende i partneringprojekt: – En fallstudie som belyser underentreprenörernas roll2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem:                      What role do sub-contractors have in a partnering project?

    Purpose:                       The purpose of the case study is to describe, explain and understand the sub-contractor’s role in a partnering project. The study will complement existing partnering research that is one-dimensional.

    Method:                       The study had an abductive approach and was based on a literature study, which collected secondary data and created the theoretical framework, and a qualitative case study, where semi-structured interviews collected primary data and created the empirical chapter. The empirical study is based on interviews with six respondents, all participants in the same project, three sub-contractors, one main contractor and one project manager. To ensure that the empirical study answered the issue and is relevant in relation to the theoretical framework, an operationalization scheme was used in the development of the interview guide. The interviews were transcribed, commented, categorized and coded. The empirical study was built around the themes presented in the theoretical framework. The analysis was done by systematically testing the empirical material against the theories. The study has limited generalization possibilities since it only highlights one project but the study is not meant for generalization.

    Conclusion:                  The case study complements existing knowledge through the factors participation and trust where the sub-contractors role is explained, described and understood in the Swedish construction industry. Organisations and individuals who want to understand the role of the sub-contractor in a partnering project can use the case study. It can also be used in a more general meaning to raise knowledge about partnering. The study shows that formal means are not as crucial as earlier research states; instead the informal means are the important ones.

  • 280.
    Borghede, Mikael
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Johlbring, Pontus
    Halmstad University, School of Business, Engineering and Science.
    Styrelsens funktion i små- och medelstora företag: Kontrollerande, hjälpande eller obetydlig?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 281.
    Borodji, Jessica
    Halmstad University, School of Business, Engineering and Science.
    Stakeholders influence on CSR activities in a financially successful craft brewery: A case study of Oppigårds Bryggeri AB2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 282.
    Borodji, Jessica
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Rizzoll, Verena
    Halmstad University, School of Business and Engineering (SET).
    Mikrobryggeriernas framgång i Sverige: Om tillväxt i mikrobryggerier2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vi påbörjar uppsatsen med att introducera en bakgrund till mikrobryggeriernas uppkomst och en problemdiskussion kring tillväxt i mikrobryggerier.

    Problemformuleringen som ska besvaras lyder:

    Hur använder sig tre mikrobryggerier av tillväxtstrategi för att öka tillväxten i företaget och varför kan tillväxten öka?

    De företag som har medverkat i studien är Oppigårds Bryggeri AB, Båstad Öl HB och Dugges Ale- & Porterbryggeri AB. Dessa företag ger en inblick i hur och varför mikrobryggerierna har växt.

    För att besvara den del av vår problemformulering som behandlar hur tillväxt uppkommer presenteras en tillväxtmatris med fyra olika tillväxtstrategier; marknadspenetration, produktutveckling, marknadsutveckling och diversifiering. För att besvara varför tillväxt uppstår presenterar vi också tre påverkande faktorer för tillväxt i mindre företag; ägarens, markadens och investeringars påverkan på tillväxt.

    Enligt denna studie kan vi utläsa att ingen enskild tillväxtstrategi har medfört tillväxt i de mikrobryggerier som har medverkat i studien. Däremot sticker produktutveckling ut, precis som marknaden bland de påverkande faktorerna. Ingen påverkande faktor för tillväxt i mindre företag kan däremot ensam ställas till svars för tillväxt i mikrobryggerierna.

  • 283.
    Bramstång, Mattias
    et al.
    Halmstad University.
    Hiller, Mattias
    Halmstad University.
    Därför gick vi vidare: En kvalitativ studie som söker klarhet och förståelse varför kontinuerligt anställda soldater vid Luftvärnsregementet lämnar yrket.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    At a time when the Swedish Armed Forces struggle with high soldier turnover, the Air Defense Regiment in Halmstad is facing a re-arming of historical proportions such as new air defense systems and an expanded organization to meet the current security policy situation in the Baltic Sea Region. In this development, the continuously employed soldier is an important factor in ensuring that the air defense units are able to fulfill their assigned tasks. In order to understand more deeply and find clarity why the continuously employed soldiers choose to leave, a qualitative research method, imbued with an inductive approach, was used. Through interviews with formerly employed soldiers empirics that stand on their own were collected. With an analysis method inspired by Grounded Theory, the emotional tension diagram was created that explains why the individual chooses to leave. In the discussion, the results of the research were mainly linked to Herzberg's two-factor theory, but the result was also seen from a generation perspective. For the young generation Z, personalization through personal development together with leadership is of major importance why the soldiers are determined to leave their employment. The varied and challenging activities of the Swedish Armed Forces contribute to a strong sense of community that affects the soldier's motivation to stay longer in one´s employment. The soldier is also influenced by basic needs in one´s choice to leave or stay at the unit such as employment conditions, salary and geographical location.

  • 284.
    Brandelius, Tom
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Olsson, Daniel
    Halmstad University, School of Business, Engineering and Science.
    Professionell identitet: En studie i chefskap bland första linjens chefer med utgångspunkt i Försvarsmakten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Första linjens chefer utövar det direkta ledarskapet och verkställer organisationers beslut,

    inriktningar och visioner. Hur denne ser på ledarskap kan vara avgörande för framgång eller

    misslyckande. Genom en fallstudie med utgångspunkt i Försvarsmakten har denna studie

    undersökt hur officerare och specialistofficerare med koppling till första linjens chef ser på

    chefskap. Dessa två officerskategorier har olika bakgrunder avseende utbildning och

    erfarenhet då officeren ofta tjänstgör som första linjens chef omedelbart efter officersexamen

    och specialistofficeren bemannar samma typ av tjänst först efter många års tjänstgöring inom

    organisationen. En liknelse kan göras med en intern befordran respektive externt rekryterad

    chef där specialistofficeren ofta befordras inom förbandet och officeren påbörjar en

    anställning efter examen.

    Studien har med intervjuer som grund skapat ett underlag för hur båda officerskategorierna ur

    ledarskapssynpunkt ser på områdena Yrkesrollen, Chefen, Individen och Ledaren.

    Jämförelse mellan kategorierna är kontrollerade mot befintlig forskning och vi har funnit att

    första linjens chef är en central befattning i alla organisationer som ställer höga krav på

    individen. Som ”människan i mitten” måste denna hantera komplexa situationer som

    innefattar både uppgifter och personal genom att utöva chefskap och ledarskap.

    Vi har funnit att den övergripande skillnaden mellan en chef som blivit internt befordrad och

    externt rekryterad är mindre än förväntat med hänsyn till de olikheter i form av rekrytering,

    utbildning och erfarenhet som finns mellan de båda officerskategorierna. Vi ser dock att

    kategorierna har olika styrkor och svagheter som vi tycker är viktiga att belysa. De internt

    befordrade har sannolikt en fördel i mer kunskap, erfarenheter och skapade relationer inom

    aktuell organisation. Utmaningarna är att balansera relation med chefskap och att undvika att

    fastna i invanda mönster. De externt rekryterade har en närhet till chefskapet, de har (i

    fallstudiens kontext) större förståelse och perspektiv på helheten samt ett väl utvecklat kritiskt

    förhållningssätt som grundas i naturlig reflektion. Utmaningar ligger i att finna balans mellan

    chefskap och ledarskap. Då det ofta föreligger brister i detaljkunskaper vad gäller

    verksamheten ser vi dessutom en utmaning i att utnyttja underställdas fackkompetens utan att

    det egna ”medförda” perspektivet förringas.

    Vi ser att olika förutsättningar för att utveckla sin professionella identitet påverkar hur man tar

    sig an uppgiften som första linjens chef. En möjlig konsekvens av detta är att då ett högt

    karriärstempo kombineras med en hög arbetsbelastning finns risk att det uppstår ”luckor” i

    den professionella identiteten. Ett motsatsförhållande kan uppstå där den professionella

    identiteten sedan länge är utvecklad i ett lugnare karriärstempo och individen reflekterar inte

    över innebörden av sin professionella identitet.

  • 285.
    Bratland, Lotta
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Bjering, Linnéa
    Halmstad University, School of Business, Engineering and Science.
    Räcker det inte bara med pengar?: En studie om ledarens betydelse för medarbetarnas motivation i fastighetsmäklarbranschen.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract Title: Isn’t money enough? A study about the leaders impact on the employees

    motivation in the real estate business.

    Subject: Candidate thesis, 15 hp

    Authors: Linnéa Bjering and Lotta Bratland

    Keywords: Leadership behaviour, motivation, real estate agent

    The main issue: Which significance do the situational leadership behaviours have for the employees motivation, in the real estate agent business?

    Purpose: The purpose with the study is to explain the situational leadership behaviours and its influence on motivation, in the real estate agent business

    Theory: Theories about task- and relationship oriented leadership behaviours have been used together with theory about situational leadership behaviour. Theories about internal and external motivators have been used for the study of motivation.

    Method: The study is deductive and the data have been collected through a case study. It is a qualitative study and a total of nine interviews have given the main data to find the result. The theory is collected from peer-reviewed articles and has been the foundation for the rest of the study.

    Conclusion: The companies that are investigated in the real estate agent business indicate that the leaders use a supporting situational leadership which leads to that the employees get internal motivation.

  • 286.
    Bremer, Christian
    et al.
    Halmstad University.
    Bremer, Linda
    Halmstad University.
    När systemutveckling möter användaren: En fallstudie av Försvarsmaktens materielförsörjningsprocess2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Att föra in nya system innan de har hunnit implementeras i den miljö där de ska användas och innan den som ska använda dem hunnit utbildas är inte unikt, varken för 2000-talet eller för den svenska Försvarsmakten. I denna uppsats har vi undersökt nya materielsystem som anskaffats för att tillföras förband under utbildning till eller under genomförande av skarp insats. Vi har funnit att Försvarsmaktens riktlinjer för systemutveckling och materielförsörjning ger vissa förutsättningar för att implementeringen av system ska bli lyckad. Däremot så bör de ytterligare förtydligas när det gäller materielförsök i den fas när systemen kommer ut till förbanden för att användas. Dessutom bör Försvarsmakten i högre grad vara delaktiga i hela livscykeln av systemets utveckling främst ur användarperspektivet. Det är otydligt vems ansvar det är att se till att materielförsök genomförs och vi har i vår fallstudie upptäckt att denna viktiga process glöms bort till förmån för att snabbt få ut systemen i verksamheten. Detta får konsekvenser när det gäller användandet och underhållet av dessa system och även när det gäller att implementera dem taktiskt i förbanden.

    Vi har funnit att ju mer komplext ett materielsystem är, desto viktigare är det att fullt ut följa framtagna processer. Annars är risken att systemen används fel, med risk för personskador, trasig materiel eller felaktigt taktiskt användande som följd. Att använda den senaste teknologin blir sällan bra om utbildning och kontext saknas.

     

    Nyckelord: Systemutveckling, Försvarsmakten, Livscykelmodeller, Anskaffningsstrategier, Systemsäkerhet, Målsättningsarbete

  • 287.
    Brihs, Julia
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Zandhers, Elvira
    Halmstad University, School of Business, Engineering and Science.
    Lean accounting: En undersökning av lean accounting i Svenska företag inom tillverkningsindustrin 2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a result of globalization and increased competition, the West's interest in lean production as a production system has grown and is the business development practice that is used to the greatest extent in Sweden. After an implementation of lean production, organizations have discovered that the traditional financial control needs to be adjusted because it counteracts leans values. In addition, the traditional financial reports do not highlight the changes that occur as a result of lean production, which could result in a decision to cancel the implementation of lean production. As a result, lean accounting, which is based on lean principles and methods, has been developed in order to support lean production. Despite the advantages of lean accounting the implementation is limited in Sweden according to proponents.

    The survey is based on a qualitative study with an abductive onset. Six respondents consisting of advocates and economists in companies with lean production was interviewed individually. The thesis together with the empirical data has been collected based on a hermeneutic approach, which result in the analysis and conclusion.

    The study shows that the limited implementation of lean depends on the economics department's inadequate participation in the implementation of lean production. As the lack of participation depends on the management's inability to engage and involve the finance department, the company's management may be a reason to the limited implementation of lean accounting. When management involve and encourage the finance departments to participate in the lean implementation, knowledge of lean’s values and principles increase which results in the development of methods and tools. However, there is a general ignorance of the concept of lean accounting, as a result the financial departments are not aware that they apply methods and tools that can be considered lean accounting. A consequence of the misleading perception regarding lean accountings limited implementation is the lack of good examples and lack of interest. 

  • 288.
    Broberg, Andreas
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Göransson, Calle
    Halmstad University, School of Business, Engineering and Science.
    Förhållandet mellan risk och avkastning vid fastighetsinvesteringar: En jämförelse mellan kommersiella fastigheter och bostadsfastigheter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Twice a year, NAI Svefa publishes a report containing statistics on Sweden's real estate market.The report shows that commercial real estate on average has a clearly higher rate of returncompared to residential real estate. Risk and return have a close relationship where investorswho take a higher risk also expect a higher return. This indicates that commercial properties aremore risky to hold compared to residential properties. This paper examines the risks that cancause the difference in the yield requirement between the two property types. Six risks havebeen selected, three of which count as micro risks and three count as macro risks. The microrisks consist of financial risk, liquidity risk and business risk. The macro risks consist of cyclicalrisk, interest rate risk and political risk.The study is qualitative and includes personal interviews with eight respondents from wellestablishedSwedish real estate companies. Data collection has been done through interviewswhere respondents' responses have been compiled and then compared to each other. Theinterviews show that Swedish real estate companies agree with the reasoning between risk andreturn and that risk assessment is an important part of real estate investments.The study's results show that commercial real estate companies value financial, liquidity andbusiness risk higher than real estate companies focused on residential real estate. Interest raterisk and business risk are similarly assessed in both property types. However, the political riskis valued higher by real estate companies focused on residential real estate. The study showsthat all risks are linked, which makes it difficult to identify an individual risk that individuallycontrols the rate of return. However, after the study's implementation, the cyclical risk appearsto be the risk that has the greatest impact on the difference in the yield requirement between thetwo property types.

  • 289. Broberg, Benjamin
    Users’ behavior on Facebook: A study of narcissistic and voyeuristic tendencies2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
  • 290.
    Broberg, Benjamin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Erlandsson, Daniel
    Halmstad University, School of Business, Engineering and Science.
    Beslutsfattande vid förvärv av bostadshyresfastigheter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Beslutsfattande innebär valet mellan två eller flera handlingsalternativ. Den som fattar beslut måste överväga fördelar och nackdelar med de olika handlingsalternativen som beslutsfattare ställs inför. Vid förvärv av hyresfastigheter ställs det stora krav på beslutsfattare eftersom det är en väldigt stor investering och det är många faktorer som påverkar beslutet. Problemet i beslutsfattandet beror dels på att det ställer stora krav på kunskap inom en rad olika aspekter. Det krävs kunskap inom bland annat marknaden på makronivå, fastighetsmarknaden och hyresfastigheters tekniska egenskaper.

    Tidigare studier inom beslutsfattande har delats in i två sidor, den normativa och den deskriptiva (French, 2001). Den normativa beslutsteorin beskriver enligt French (2001) hur beslut borde fattas och den deskriptiva beslutsteorin beskriver hur beslut faktiskt fattas (Simon, 1979). Utifrån den normativa beslutsteorin baserar beslutsfattare beslut på rationella beslutsunderlag för att nyttomaximera. Däremot tillåter den deskriptiva beslutsteorin att beslutsfattare inte alltid agerar fullt rationellt. Simon (1979) argumenterar om att beslutsfattares möjligheter att fatta rationella beslut begränsas eftersom beslutsfattare omvandlar ohanterbara beslutsproblem till hanterbara. Detta genom att beslutsfattare begränsar sökandet av alternativ och således letar efter ett tillfredsställande val istället för det optimala valet. Khatri & Ng (2000) genomförde en studie där det framkom att det intuitiva samspelet påverkar beslutsfattares beslut. Harung (1993) utförde en studie som indikerar att beslutsfattare litar mer på deras erfarenhet desto mer erfarenhet de har. Det är dessa påverkande faktorer av beslutsfattandet som inte har undersökts i någon större grad vid förvärv av hyresfastigheter som denna studie bland annat syftar till att undersöka.

    Syftet med denna studie är att undersöka vad beslutsfattare på privata fastighetsbolag baserar beslut på vid förvärv av hyresfastigheter samt skapa förståelse för vad besluten påverkas av.

    I denna studie har en deduktiv ansats valts vilket innebär att en teoretisk referensram har byggts upp av sekundärdata för att utgöra grunden till insamlingen av primärdata. Sekundärdatan utgörs av vetenskapliga artiklar, litteratur och andra källor som varit relevanta för studien. Vid utformningen av studiens intervjuguide utgick vi från studiens problemformulering och syfte. Genom att utgå från studiens teoretiska referensram och analysmodell kunde vi säkerställa att alla aspekter av vår problemformulering besvarades av respondenterna. Vid insamlingen av primärdata utfördes semistrukturerade intervjuer då det möjliggör en öppenhet och flexibilitet med utrymme för följdfrågor för att vidare fånga upp olika aspekter och nyansskillnader.

    Studien visar att beslutsfattare använder sig av fastställda kriterier som beslut baseras på vid förvärv av hyresfastigheter. För att kunna bedöma om en hyresfastighet uppfyller beslutskriterierna utförs fastighetsanalyser. Besluten påverkas av det intuitiva sambandet mellan erfarenhet, bedömningsförmåga och magkänsla. Studien visar att ju mer erfarenhet beslutsfattare har desto mer litar de på sin magkänsla. Denna magkänsla har visat sig ha en betydande roll vid förvärv av hyresfastigheter. 

  • 291.
    Broberg, Pernilla
    et al.
    Department of Business Administration, School of Economics and Management, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Collin, Sven-Olof
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange2010In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, no 4, p. 351-377Article in journal (Refereed)
    Abstract [en]

    The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.

  • 292.
    Brownlie, Douglas
    et al.
    Department of Marketing, University of Stirling, Stirling, United Kingdom.
    Hewer, Paul
    Department of Marketing, University of Strathclyde, Glasgow, United Kingdom.
    Wagner, Beverly
    Department of Marketing, University of Strathclyde, Glasgow, United Kingdom.
    Svensson, Göran
    Oslo School of Management, Oslo, Norway.
    Management theory and practice: bridging the gap through multidisciplinary lenses2008In: European Business Review, ISSN 0955-534X, E-ISSN 1758-7107, Vol. 20, no 6, p. 461-470Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to introduce the special issue that critically examines topics informing long-standing disputes concering the status of theory and practice in management studies. Contributions explore the character of the imputed relationship between theory and practice. The editorial introduction sets the discussion of topics in the context of institutional change influencing the production, circulation and consumption of knowledge products in the economy of relevance and reputation. It also presents an overview of the papers included in the special issue. The main themes addressed in the papers represent a call for change; a call to radicalize the approaches to understanding ways of knowing; a call to re-evaluate relations with practitioners; and a call to reimagine ways of representing knowledge to various constituencies, including fellow academic practitioners, management practitioners, students, and policy-makers and other opinion-formers. The key message is one of the importance of encouraging broad discussions concerning the direction and impact of flows of knowledge and the various products in which that knowledge is embedded. It calls for a more market-oriented approach to understanding the knowledge economy and the mediating role of various institutional players, including the academy, in the circulation, creation and destruction of knowledge products. That a more-market oriented approach to arrangements for the distribution of research resources in management studies calls for the development of more market-oriented institutions capable of shaping relationships of collaboration, involvement and accountability. Contributions expand the understanding of the problems and opportunities of imputing links to theory and practice.

  • 293.
    Brönmark Riex, Emma
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Karlsson, Elizabeth
    Halmstad University, School of Business and Engineering (SET).
    Lost In Translation: Betydelsen av Kultur utifrån Nationalitet, Lingvistik samt Organisation i Multinationella Team2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team. While analyzing differences between the teams’ efficiency when it comes to satisfaction and performance, we also intended to say something about how organizational culture can affect this.

    This study was made by using a qualitative approach, with focus on a deductive way of doing it. Four different case studies were conducted in order to support this study. A total of seven different respondents where used in this study and their narratives are together with the theoretical framework the basis for this study´s analysis and conclusions.

    This study reveals that perceived efficiency when it comes to satisfaction and performance can be affected by national and linguistic heterogeneity among team members in multinational teams. It also suggests that organizational culture can be used in order to overshadow these differences among team members, and that this in turn affects the perceived efficiency. A straightforward answer regarding nationality, linguistic, and organizational culture´s influence on multinational team´s efficiency, was never given from the case studies. Instead, this seemed to vary from case to case. Two extremes were yet to be found. When nationality and linguistic heterogeneity were easy to observe, low efficiency was perceived in the multinational team. In contrast, when organizational culture was easy to observe, high efficiency was perceived within the multinational team. This suggests that organizational culture can override national and linguistic heterogeneity when it comes to creating high performance and satisfaction among members of multinational teams.

  • 294.
    Brönmark Riex, Emma
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Karlsson, Elizabeth
    Halmstad University, School of Business and Engineering (SET).
    SMEs gaining ground: How employer branding could be used as a strategic tool for competitive advantage2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In a world that is becoming more knowledge-based and where it gets harder to find value-adding employees, employer branding could be used as a way to attract and retain employees, which later can create competitive advantage.

    Research Question: In order to experience competitive advantage, how do SMEs use the strategies and tools of employer branding as a way to attract and retain value-adding employees?

    Purpose: The purpose with this study was to explore how employer branding is used by SMEs as a way to experience competitive advantage.

    Method: A qualitative research method with six case studies of SMEs located in different industries was adopted. Primary data was based on semi-structured interviews with respondents at the different SMEs.

    Theoretical framework: With the basis of the RBV, theories about this and the human capital as a resource as well as a competitive advantage, is presented. This continues with theories about the employer brand, attractive attributes about employers, employer branding strategies, and what the outcomes of employer branding is. 

    Findings and Conclusions: SMEs do not use the strategies and tools of employer branding in the generic way. Instead, much communication is carried out first when the recruitment process starts, with the aim to find employees who could deliver competitive advantage through their fit with the organization. Once onboard, different benefits are provided in order to retain them. Involvement and engagement are the most prominent ones, due to SMEs ability to offer cross-functional management.

  • 295.
    Brönnert, Tilda
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Nilsson, Maria
    Halmstad University, School of Business, Engineering and Science.
    Strategiskt ledarskap: Implementering av hållbarhetsarbete i en organisation2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Since 2016-12-31, big companies in Sweden must report their sustainability work according to Amendment (2016:947) to the Annual Account Act (1995:1554). This makes the sustainability reports easier to compare, and also easier to see which companies that practice sustainability. The amendment will be reflected in the annual reports stating from the fiscal year 2017, which makes it a relevant area of research.

    Except legal requirements, there are also economical and business related incentives which drives companies to report their sustainability work (Prop. 2015/16:193). Hence, companies take action incorporating sustainability work into their strategy and control systems (Zollo et al., 2009). However, there are challenges in developing and implementing such strategies. The lack of empirical studies on how to implement sustainability in an organization lays the foundation of this study and its research question; How is sustainability work practically implemented in an organization?

    The purpose of the study is to create an understanding of the implementation of sustainability work in an organization. Hence, a guide for interviews along with an analytical framework was constructed from institutional theory. They were used in a case study of Axis Communications AB to identify keywords that can be used when implementing sustainability work in an organization.

    The keywords identified was; Business culture, Awareness, Control systems, Goals, and Sustainable economics. Also, the study shows that if norms and routines go along with the formal structure of the organization, when it comes to sustainability work, it is possible for the formal structure and institutional structure to be loosely coupled. However, the implementation process might be smoother if underlying thought and values of the coworkers goes along with those of the organization.

    The result of the study contributes with theoretical knowledge of how sustainability work is implemented to an organization even though the cognitive structure is loosely coupled. The keywords contribute with being practical applicable since they can be used by companies who wants to implement sustainability to their daily work routines. They also ads knowledge which contribute with theoretical implications. The analytical framework that was developed can be used as a foundation for future studies of phenomenon, based on institutional theory.

     

  • 296.
    Bylander, Adam
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Rohdin, Johan
    Halmstad University, School of Business and Engineering (SET).
    Vilka statsfinansiella effekter erhålls vid ökad produktion av förnybar energi?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    This paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.

    Purpose

    The purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: “What are the obtained fiscal effects caused by an increase in biogas production?” we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. 

    Design/Methodology/Approach

    We have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts. We have also chosen to work with a deductive and quantitative approach, as we have earlier studies as a basis of our data collection.               

    Conclusions

    The study has helped to provide insights on how an increase in biogas production would affect the finances of the state in form of a great increase in employment and a reduction in fossil fuel tax revenues. Furthermore, we believe that the study can be used as a foundation for decisions of an increased biogas production. 

    Future research

    After a discussion based on our results we have a number of further research areas: technology exports, reduced cost for environmental effects, the ability to impose a marginal tax on biogas, the potential of charging for waste products and also how foreign actors could affect Sweden’s biogas production and availability.              

  • 297.
    Bylund, Erik
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Kristensson, Johan
    Halmstad University, School of Business and Engineering (SET).
    Leverera Mera: En fallstudie på Volvo Trucks2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title:                                                                              

    Leverera mera – En fallstudie på Volvo Trucks

     

    Authors:                                                 

    Erik Bylund & Johan Kristensson

     

    Advisor:                                                  

    Ulf Aagerup

     

    Level:                                     

    Bachelor thesis, International Marketing (15 ECTS), Spring 2014

     

    Keywords:                                              

    Sponsoring, Leveraging, Ambush Marketing

     

    Problem:                               

    - How do Volvo Trucks make use of leveraging in conjunction with their sponsorships? - How do Volvo Trucks counteract Ambush Marketing in conjunction with their sponsorships?

     

    Purpose:                                

    The purpose of this paper is to explore and describe how an active multinational sponsor in the B2B market make use of leveraging in conjunction with their sponsorship to increase the benefits of their investment. We also want to investigate and describe how they combat Ambush Marketing in conjunction with their sponsorship to protect their investment.

     

    Method:                                 

    The study has a qualitative research method with an inductively approach. Interviews with senior and knowledgeable employees within Volvo Trucks have been conducted to provide answers to the problem.

     

    Frame of reference:             

    The chapter begins with basic theories about sponsorship and then proceed to the description of the terms and leveraging Ambush Marketing.

     

    Empiric:                                

    The empirical data presents the qualitative interviews conducted with respondents at Volvo Trucks.

     

    Analysis:                                

    The analysis compares the collected empirical data in relation to the theories studied in sponsorship, leveraging and ambush marketing.

     

    Conclusion:                           

    Volvo Trucks uses a comprehensive leveraging strategy which through their 360 approach tries to be present at all levels and channels. There is a clear focus on activational leveraging with the intent to build and strengthen customer relationships. Their overall long-term sponsorship strategy to own events and titles sponsorship gives them great influence and enables them to be dominant in their exposure. Although Volvo Trucks themselves claim that their primary strategy against Ambush Marketing is to write detailed contracts, we propose that their overall strategies (including leveraging and longstanding title sponsorship) also provides an important protection.

  • 298.
    Böhlin, Theodor
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Johansson, David
    Halmstad University, School of Business, Engineering and Science.
    Strategi vid börsintroduktioner: - Hur resonerar företagsledningen kring underprissättning?2015Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Abstract

    This study aims to show how the company management reasons when it comes to underpricing IPO´s. In the market climate of today more and more companies are listed on the stock exchange and the business press is constantly reporting about highly increasing stock values. This validates the current interest of the subject and the importance of finding the underlying reasons of the decisions made. Interviews have been conducted with three newly listed companies, who all had a high initial price increase, and with their underwriters. Thanks to the underwriters we have been able to triangulate the empirical data provided by the companies. Therefore we could also put the motives and reasoning’s of the company management into words.

    What the study has shown is that founders have the ambition to develop the company further, rather than to conduct the IPO in order to cash out from the business as suggested in the theories. The choices they make in the form of lock up agreements, pre-IPO call options and rights offerings will signal long-term commitment and market interest regarding the company. This can build an amount of trust towards the investors and the demand for risk compensation in the shape of underpricing will be lowered.

    Committed investors will establish consensus in the market and others will follow in their footsteps, creating an information cascade. As a consequence, IPOs rarely are moderately subscribed but rather very over- or undersubscribed. Small price changes can therefore make the difference between a successful and an unsuccessful IPO. Because of this, the company is forced to underprice in order to create more attractive circumstances even though the market climate is good.

  • 299.
    Börjesson, Elin
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Karlsson, Emma
    Halmstad University, School of Business and Engineering (SET).
    Komponentansatsen: Från harmoniseringsprocessen som bakgrund till uppfattningen om  nyttan och kostnaderna som effekter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.

    Authors: Elin Börjesson & Emma Karlsson

    Tutor: Titti Eliasson

    Key concept: Harmonization, Component approach and Benefit/Cost

    Background: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.

    Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?

    Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective. We also want to get an understanding of the role that the harmonization process has had in the development and introduction of the K3 and the associated component approach.

    Methodology: We conducted a qualitative study in which we interviewed six respondents. We believe that the respondents represent different groups of operators in accounting and all have different knowledge which helps with a broad view of the component approach.

    Results: We have concluded that the harmonization process in part have been a basis for the development and implementation of the component approach. The aim of the component approach has not clearly been communicated out and there are different opinions among actors. The component approach from a benefit-, cost perspective is perceived differently by different actors. Depending on whether the actor has a theoretical or practical approach the benefit and cost aspects is seen variously. A difference in the perception of benefit and cost aspects can be explained by the fact that actors see aspects from different time perspective

  • 300. Börjesson, Robin
    et al.
    Nilsson, Felix
    Ekonomisk planering i svenska elitidrottsföreningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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