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  • 301.
    Bergstedt, Eric
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Pettersson, Louise
    Halmstad University, School of Business, Engineering and Science.
    Svenska bankers kreditgivning till företag i Kina: En jämförelse mellan kreditgivning till svenska företag i utlandet och inhemska företag2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The lending process is considered as important for both banks as well as businesses. There are many variables that must be taken into account by the banks in the lending process for businesses. Many companies choose to go abroad to establish operations and many of these companies are in need of funding. Bank funding is one solution. A curiosity for how bank lending is made to companies abroad began to grow. Research in this area was limited, which made us wonder what’s taken into consideration when granting loans to companies abroad compared to domestic companies. With this in mind the following question arose; How is Swedish banks' lending process done to companies abroad compared to companies in Sweden?

    To answer this question the lending process has been described and explained, and by identifying five assessment criterias. These criterias are as follows; accounting, the business itself, assets, owners and management, business concept. These five assessment criterias along with research on risks regarding internationalization identified several factors that should be considered in the lending process to companies abroad. These factors are the company's previous experience in other international markets, the company's network in the country, the country risk and transfer risk. These five assessment criterias, together with the four factors were the starting point of this study but also the pillars in both the theoretical framework and analysis model, but also in the qualitative study. The qualitative study was carried out by eight interviews with lenders at Swedish banks in two different markets; Sweden and China. The conclusion that emerged from the study is that the lending process differs between companies abroad and domestic companies. The main differences identified were within the following credit steps; credit application, credit assessment and decisions and credit terms. The biggest difference identified in the study is that these three steps are done in cooperation between the Bank abroad and a credit manager in the domestic market. In the credit assessment this study could identify factors considered when granting loans to companies abroad but which are not taken into account in lending to domestic companies. The factors identified were those that could be identified by the theory, experience in international markets, networks in the country, the country risk and transfer risk. From these discoveries we devised a model that is practical useful both for banks and companies. This model can help banks identify the factors that should be assessed in the lending process to companies abroad and to reduce the bank's credit risk. This model can also help companies to gain an understanding of their own lending process to the bank and also provide the company with a scope for preparation. 

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  • 302.
    Bergström, Axel
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Malmsten, Johan
    Halmstad University, School of Business and Engineering (SET).
    Låt oss underhålla kunderna tillsammans!: Hur företag kan utnyttja partnership i sitt arbete medexperience marketing.2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Låt oss underhålla kunderna tillsammans! – Hur företag kan utnyttja partnerships i sittarbete med experience marketing

    Författare: Axel Bergström och Johan Malmsten

    Handledare: Christine Tidåsen

    Nivå: Kandidatuppsats, Marknadsföring 15 hp. VT 2011

    Nyckelord: Experience marketing, partnership, upplevelsemarknadsföring, brand advocate

    Problemformulering: Hur kan företag utnyttja partnership för att få ut mer av sitt arbete medexperience marketing?

    Syfte: Syftet med uppsatsen var att förtydliga hur partnership kan utnyttjas i företags arbetemed experience marketing. Analysen kom fram till hur experience marketing kan utnyttjas påett mer fördelaktigt sätt med hjälp av partnership. Vi belyste vad som krävs för att lyckas medexperience marketing och vilka krav som ställs för att skapa ett framgångsrikt partnership.

    Metod: En kvalitativ forskningsansats med ett deduktivt tillvägagångssätt användes. Sexintervjuer gjordes med personer med erfarenhet ifrån arbete inom experience marketing ochpartnership.

    Teoretiskt perspektiv: Tidigare forskning inom experience marketing och partnershippresenterades. Efter detta redogjordes det sedan för hur de här två ämnena samverkar.

    Empiriskt perspektiv: Den insamlade primärdatan ifrån de sex intervjupersonernapresterades.

    Slutsats: Studien visade att ett företag med hjälp av partnership kan förstärka sitt arbete inomexperience marketing. Genom tydliga emotionella kopplingar till sina kunder i samverkanmed skapandet av unika kunderbjudanden blir kunderna mer än bara konsumenter, de blirbrand advocates. Oberoende av bransch eller storlek kan företag förbättra sitt arbete medexperience marketing genom att tillämpa partnerships.

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  • 303.
    Bergström, Beatrice
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Svenhag, Lina
    Halmstad University, School of Business and Engineering (SET).
    Hur väljer företag rätt celebritet?: En studie om företags tillvägagångssätt för att lyckas med celebrity endorsement2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title:                                   How do companies choose the right celebrity? – A study of how companies proceed to succeed with celebrity endorsement.

    Purpose:                            Our purpose is to describe and gain a better understanding of how the companies’ process of choosing a celebrity endorser looks and how this choice affects their brand.

    Theoretical framework:   The theory part of the thesis begins with an explanation of brands and brand equity. This section is concluded with the presentation of celebrity endorsement.  

    Method:                             This thesis is a qualitative study with a deductive approach where three semi structured interviews have been done. Our case studies all use celebrity endorsement and have great knowledge in the field. 

    Empirical framework:     In this part the material gathered in the interviews with the three case studies are presented.    

    Conclusion:                       The study concludes that companies have to do thorough research about the brand and the celebrity in order to make the right choice and to make sure the use of celebrity endorsement will be successful.

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    Celebrity endorsement
  • 304.
    Bergstén, Amanda
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Olsson, Cecilia
    Halmstad University, School of Business and Engineering (SET).
    Cause-related marketing - a worthwhile cause?: A quantitative study among Swedish Generation Y2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to contribute with knowledge of the preferences and attitudes among Swedish Generation Y in terms of cause-related marketing. The study aims to find out what this generation prefers in cause-related marketing efforts, focusing on causes and type of support. Furthermore, as a result of Generation Y’s presence on social media it will also examine their attitudes and preferences regarding cause-related marketing on these media platforms. With this thesis the main purpose is to contribute with insights and guidance for Swedish companies wanting to perform cause-related marketing initiatives towards Swedish Generation Y.

    Frame of references: The frame of references begins with a presentation of consumer behaviour and the power that consumers possess in today’s society. The second section presents corporate social responsibility before moving on to cause-related marketing, profoundly exploring the different aspects of this kind of marketing and presenting existing theories regarding Generation Y’s view on cause-related marketing. The chapter is concluded with a presentation of social media.

    Methodology: A deductive and quantitative approach has been used for the thesis as this was found appropriate for the purpose. An online questionnaire has been conducted in order to reach a large number of respondents.

    Empirical framework: The empirical framework presents the results of the online questionnaire.

    Conclusion: The survey concludes that Swedish Generation Y responds to causes related to humans, e.g., health and well-being, education and social matters, and that they want to see long-term commitment from companies. Moreover, when performing CRM-initiatives information is a key for companies in order to attract and appeal to Swedish Generation Y.

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    Cause-related marketing - a worthwhile cause? A quantitative study among Swedish Generation Y
  • 305. Berisha, Dorentina
    et al.
    Olsson, Caroline
    How companies react towards unethical statements on social media: effects on brand image2015Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
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  • 306.
    Berjat, Estelle
    Halmstad University, School of Business, Engineering and Science.
    How to improve customer satisfaction in luxury hotel industry2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
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  • 307. Bernat Llaneras, Aina
    et al.
    Amengual Tomàs, Mar
    Break the seasonality through the Social Media: The case of Mallorca2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 308.
    Berntsson, Amanda
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Karlsson, Jenny
    Halmstad University, School of Business, Engineering and Science.
    Användning av styrsystem i skolan: en kvalitativ studie om styrsystemens påverkan på lärares arbetsbelastning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The use of management control systems in school - a qualitative study on the influence of control systems on teachers workload

    Authors: Amanda Berntsson and Jenny Karlsson

    Thesis supervisor: Eva Berggren

    Level: Bachelor thesis 15 HP in Business Economics, Management, VT 2018

    Background: By the year of 2035 it will be a lack of 79 000 teachers in Sweden. Simultaneously approximately half of the teachers in Sweden are always or often stressed at work and have to work leisure because the work time is insufficient. These statistics show that there is a practical problem and therefore this study aims to investigate if this problem can be linked to the management control system in municipal upper secondary schools.

    Problem: Previous studies have focused on management control affect on student results and not on its impact on teachers workload. A study conducted in healthcare has shown a connection between doctors fatigue and the occurrence of unnecessary and unreasonable task assignments. Therefore, it is interesting to analyze if there is a similar connection within the school system.

    Problem formulation: Which management control systems do the principal use at municipal upper secondary schools and how does it affect the teachers workload?

    Purpose: The purpose is to describe which management control systems principals at municipal upper secondary schools use. Furthermore, the purpose is to identify how the different control systems affect teachers workload.

    Theoretical framework: The theoretical framework contains management control systems and we chose to apply Merchant and Van der Stede’s division, which consists of result control, action control, personnel control and cultural control. Furthermore, negative consequences of the application of the various control systems are presented.

    Methodology: The thesis are based on a qualitative method with abductive approach. Interviews has been conducted with six respondents, four principals and two teachers. All of them are active in two municipal upper secondary schools.

    Empirical findings: Primary data for the six respondents are presented in each of the four management control systems and finally negative consequences of management control systems is presented.

    Analysis: In this chapter, empirics compared to the theoretical framework are analyzed each control system individually.

    Conclusion: The study has led to the following four conclusions:- Schools use of control systems is different- More focus on personnel control instead of results control will reduce teachers workload- The positive consequences of a schools culture will reduce teachers workload- Teacher's workload increases as a result of a lack of communication regarding the documentation 

    Keywords: Management control, management control system, management, workload, school system

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  • 309.
    Berta, Krulj, Timmy, Igor
    Halmstad University, School of Business and Engineering (SET).
    Ålderns påverkan på användningen av mobila betalningar- En kvantitativ studie.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: The age impact on the usage of mobile payments – A qualitative study.

    Authors: Timmy Berta och Igor Krulj

    Supervisor: Klaus Solberg Soilen

    Examiner: Ulf Ågerup

    University: Halmstad University, Sweden

    Level: Bachelor thesis, Strategic Marketing (15 hp), springterm 2013

    Keywords: Mobile payment, future payments, cash, age impact on mobile payments, mobile services, internet payments, smartphone services, e-commerce, mobile security.

                                        

    Problem formulation

    How does consumer’s age affect the usage of mobile payment services?

    How is the use of mobile payment depending on consumer’s knowledge based on their age?

    Has consumers a different view on the safety of mobile payment services based on their age?

     

    Purpose

    The purpose of this paper, based on the theoretical framework and a quantitative study, is to measure how consumer age affects the use of mobile payment services. Further, we investigate and analyze if the perceived security is vital to the use of mobile payment services, and if consumers are willing to switch to mobile payment services based on their age. Finally, we will get a result that the reader can see how the distribution of consumer usage presents depending on age.

     

    Theoretical framework

    Presents different theories for understanding mobile communications development, and the various means of payments available. Theories of factors based on safety, simplicity and use are presented with a focus on mobile payments. Finally, we present theories which are considered crucial for the use of a new technology.All theory is based on an age perspective.

     

    Methodology

    We have decided to make a quantitative study. The data collection consists of 380 respondents from urban Halmstad who participated in our survey, together with previously impaired theories and information.

     

    Empirical study

    The empirical data presents responses from the survey with charts and crosstabs.

     

    Conclusion

    There is a relationship between the use of mobile payment services and age. The higher the age of the consumer are the fewer are using mobile payment services. Older people have a desire to start using mobile payments services, but their knowledge of the mobile's features limits the usage. The majority of respondents believe that their lives had been more convenient if they could transfer money and pay for purchases via their mobile phone. If a market trusted mobile payment services existed based from a security stand of view, then consumers are willing to start using this service.

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  • 310. Bertel, Nicholas
    et al.
    Tornesjö, Niklas
    DET MODERNA KRIGET2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract: The objective with this thesis is to create a deeper understanding of Hybrid Warfare and through that support the Swedish Armed Forces with encompassing their perspective. The thesis is based on a hermeneutic paradigm, an inductive approach and a qualitative method, which is inspired by Grounded Theory. The data collection in this study has been conducted through semi-structured qualitative interviews of key personnel and decision makers at the Swedish Armed Forces Headquarter. We have used the two theories “Modern Warfare in War and Peace” and “Social Movement Approach” in order to obtain scientifically proof for our result. The main conclusion of this study is that Hybrid Warfare is the modern war. It is an epithet that is used to explain the characteristics in the type of Modern Warfare that we currently are facing. The other conclusions in this study is that Hybrid Warfare is a “national all of government comprehensive concept”, and a proactive concept that requires a tailor fitted approach. Hybrid Warfare is a comprehensive approach based on a Total War strategy that is used in order to achieve a state actors political aims and objectives. However it is a long-term tailor fit “all of government” concept and not a military concept. This concept is based on a proactive approach, which includes a long-term shaping of the environment, distort the situation awareness and peoples perception locally in the conflict area and globally on the world arena. The purpose with the shaping of the environment is to create legitimacy for their activities in a way that reduces the risk for sanctions and international involvement. Hybrid Warfare includes the use of social movements in order to affect and in-stabilize a state. By using social movements state actors can deny their involvement in the conflict. Hybrid Warfare is also hybrid in its nature and is based on a asymmetric approach where state and non-state resources are used in a way that manipulate the boundary between peace and war in a way makes conventional military power become obsolete. We have as an outcome of this study developed a tentative theory of Hybrid Warfare. In comparison to Hybrid War, Hybrid Threats is a latent targeting method that is used within the frames of a hybrid approach

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  • 311.
    Bertilsson, Pontus
    Halmstad University, School of Business and Engineering (SET).
    Kalkylering: En aktionsstudie om hur ledningen i ett företag kan använda kalkyleringen för att validera beslut.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Det finns en rad olika skrivna vetenskapliga artiklar om vad kalkylering är. Men hur används kalkyleringen utav ledningen i ett företag? Används kalkyleringen som ett styrverktyg? Syftet med studien har varit att beskriva och analysera hur kalkyleringsarbetet och utformningen av kalkyleringen påverkar styrningen av ett företag. Jag har därför utformat följande frågeställning: Hur påverkar kalkyleringen och framtagandet utav fördelningsnycklar styrandet utav verksamheten? Jag har valt att undersöka mitt syfte och min frågeställning genom en aktionsstudie på Ardagh Glas i Limmared. Jag valde att göra en aktionsstudie eftersom jag ville få en helhetsbild av hur ett företag kan använda kalkyleringen för att validera sina strategiska beslut. Jag har valt en kvalitativ studie med en abduktiv ansats där jag växlade mellan att gå från empiri till teori och från teori till empiri. I min teoretiska referensram har jag beskrivit de grundläggande begreppen ABC-kalkylering, ABM-styrning, aktivitet, kostnadsdrivare och kapitalets kretslopp. Min empiriska studie omfattade en egen genomgång av Ardaghs kalkylsystem, fyra personliga intervjuer som kompletterades med en enkätundersökning för att guida mig i mitt arbete med att utveckla nya fördelningsnycklar . Resultatet blev att poängtera hur viktigt det är att företag som använder sig av ABC-kalkyleringen har en uppbyggd förståelse om kalkyleringen för att kunna få en bra grundplåt att basera sina strategiska beslut med hjälp av den. Sedan har jag dessutom lämnat förslag om nya fördelningsnycklar för att därigenom få en mer rättvis kostnadsbild i Ardaghs produktkatalog.

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    Kalkylering
  • 312. Beshay, Khader
    The influence of joint venture strategy on employees´ commitment in international companies2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
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  • 313.
    Bhatt, Punita
    et al.
    Open University Business School, Milton Keynes, Buckinghamshire, United Kingdom.
    Sanchez Preciado, Deycy Janeth
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI). CREPIC, University of Cauca, Popayán, Colombia.
    Claes, Björn
    Open University Business School, Milton Keynes, Buckinghamshire, United Kingdom.
    Social Capital in Community-Based Enterprises: Case Study of Apropesca and Corseda, Colombia2014Conference paper (Refereed)
    Abstract [en]

    This paper aims to explore how social capital facilitates the process of social innovation in community-based enterprises. We draw insights from two case studies of APROPESCA and CORSEDA in the El Cauca region of Colombia that engage local rural communities in trout fishing and silk production respectively. We draw upon qualitative responses collected through multiple methods including semi-structured interviews with organisational and external informants, workshops engaging local communities and participant observations.

    Findings of our study illustrate that where social capital of local communities and institutions involved were not developed, government interventions failed to ensure the sustainability of the CBE.  In contrast, when strong social capital was developed and maintained through active participation of community members the CBE’s viability and economic success were ensured. Our findings have implications for development initiatives aiming to empower local communities and bring about sustainable development.

  • 314.
    Bienkowska, Susann
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Churchill, Malin
    Corporate Social Responsibility, a Necessary Charity?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    Corporate Social Responsibility, a Necessary Charity?
  • 315.
    Billström, Anders
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN). Nord University, Business School, Bodø, Norway.
    The Role of Social Network Actors in the Formation of University Spin-Offs: Case Studies of External and Inventor Entrepreneurs in Sweden2017In: The World Scientific Reference on Entrepreneurship, Volume 4: Process Approach to Academic Entrepreneurship – Evidence from the Globe / [ed] Siegel, D., Fini, R. & Grimaldi, R., World Scientific, 2017, p. 81-104Chapter in book (Refereed)
    Abstract [en]

    In recent decades, policy makers and researchers have taken an increased interest in university spin-offs. Entrepreneurship research provides limited knowledge of the role of the social network actors of external entrepreneurs in the formation process of university spin-offs. External entrepreneurs, who come from outside the university, are likely to use other network actors than academic researchers. This may influence the subsequent development of the firm. The purpose is to develop a conceptual framework for the role of social network actors in the formation of university spin-offs managed by external and inventor entrepreneurs. Literature of social networking, university spin-off formation and external and inventor entrepreneurs guide this study. This study employs a case study design that contains three external and three inventor entrepreneurs of Swedish university spin-offs. The results demonstrate that business actors, support actors and technology actors influence the firm formation process. The study also shows that external entrepreneurs have strong ties (direct access) to business actors while inventor entrepreneurs have weak ties (indirect access) to business actors via the university incubator. University incubators are less important for external entrepreneurs than inventor entrepreneurs because of their strong ties to business actors. The chapter provides implications for researchers and policy makers. © 2017 by World Scientific Publishing Co. Pte. Ltd. All rights reserved.

  • 316.
    Billström, Anders
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). Lund University, Lund, Sweden.
    Gabrielsson, Jonas
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). Lund University, Lund, Sweden.
    Politis, Diamanto
    Lund University, Lund, Sweden.
    Entrepreneurial Networks in University Spin-offs – An Analysis of the External Entrepreneur Model2014In: Entrepreneurship, People and Organisations: Frontiers in European Entrepreneurship Research / [ed] Robert Blackburn, Frédéric Delmar, Alain Fayolle & Friederike Walter, Cheltenham: Edward Elgar Publishing, 2014, p. 136-154Chapter in book (Refereed)
    Abstract [en]

    In the study we examine whether external entrepreneurs show differences compared with inventor entrepreneurs in the way they interact and network with others in the start-up process, and – if so – how these differences become manifested in their venturing efforts. The study uses a case study design of four university spin-offs across different industries and development stages originating from a Swedish technical university. In general, our findings emphasize the critical role of incubators for supporting the commercialization and diffusion of technology as they bridge structural holes between research oriented and commercial networks. However, we also find evidence that the external entrepreneur model contains network elements that on the whole makes it more effective in the venturing process. As such, the external entrepreneur model seems to be a highly potent technology transfer mechanism with potential to orchestrate efforts to commercialize public research for the benefit of industry and broader society.

  • 317.
    Billström, Anders
    et al.
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Svensson, Göran
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Satisfaction: Antecedents and postcedents in Swedish Business relationships2009Conference paper (Refereed)
  • 318.
    Billström, Anders
    et al.
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Svensson, Göran
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Mysen, Tore
    Oslo School of Management, Norway.
    Rindell, Anne
    Hanken School of Economics, Finland.
    Satisfaction as a mediator of Swedish Business Relationships2010Conference paper (Refereed)
  • 319.
    Birgersson, Johan
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Larsson, Linus
    Halmstad University, School of Business, Engineering and Science.
    Ledarskap och Personligt Varumärke: En kvalitativ studie om hur det personliga varumärket påverkar ledarskapet inom banksektorn2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ever since the concept of the personal brand had been coined, observations and surveys of it have become more interesting since it has been proven to have positive effects for leadership and the organization. Since bank employees are responsible for doing business directly to thebank's customers, they are considered to be the organization's most important resource. It is this freedom and independence that puts high demands on clarity on the leadership within the banking sector. Since previous studies have shown that a leader's personal brand can contribute to this clarity of the leadership, we decided to do a study with an abductive approach, with the problem formulation: How does the personal brand affect the leadership within the banking sector?

    The study aims at investigating how the personal brand affects the leadership within the banking sector, viewed from the perspective of leaders and employees. It was done through a qualitative study where we focused on identify the basics about the personal brand and how it shows in the leadership. We chose to use Kapferer's model - Brand Identity Prism (2008) as an analysis model throughout the study. Our theoretical reference frame has been derived from scientific articles and literature. The empirical data consisted eight personal interviews in total, where six of them were with employees and two of them were with leaders. The interviews were conducted with a semi-structured interview guide. The conclusion of our study showed that the personal brand affects leadership through trust, clarity and communication. Therefore, it should be of outmost importance for a leader to become aware of it. Our hope is that individuals will use the studys’ result on how the personal brand affects leadership.

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  • 320.
    Birgersson, Mari
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Petersson, Lovisa
    Halmstad University, School of Business and Engineering (SET).
    Humankapital vid förvärv: Hur påverkar humankapitalet en företagsvärdering av kunskapsföretag?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att skapa förståelse för om och hur humankapital påverkar värderingen av kunskapsföretag vid företagsförvärv. Vidare vill vi undersöka vilka faktorer som styr humankapitalets värde.

    Vår teoretiska referensram grundar sig i teori om kunskapsföretag, förvärv och värdering. Vi tittar även närmare på Due Diligence och Human Resource Due Diligence som är två typer av företagsbesiktningar. Vi har valt att skapa förståelse för ämnet genom de systemorienterade teorierna.

    Vi har valt att utgå från en deduktiv ansats i vår uppsats. Vi har valt en kvalitativ undersökningsmetod där vi genomfört fyra semistrukturerade intervjuer med revisorer från revisionsbyråerna Revisionskonsulterna J Hägglund, PwC, EY och Akridi.

    Empirin har samlats in genom tre besöksintervjuer och en telefonintervju. Informationen vi samlat in via intervjuerna beskriver revisorernas syn på humankapitalets påverkan på ett företagsförvärv av kunskapsföretag.

    Analysen bygger på jämförelser mellan teori och empiri och jämförelser mellan empiri och empiri.

    Slutsatserna grundar sig i den analys som vi gjort mellan teori och empiri. Vi har kommit fram till att humankapital påverkar värderingen av kunskapsföretag vid företagsförvärv. Påverkan sker indirekt genom risken som finns i humankapitalet. Humankapitalets påverkan på den totala värderingen är i slutändan en subjektiv bedömning av värderaren eftersom det saknas metoder för att värdera humankapital. 

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  • 321.
    Birkedal, Micaela
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Meister, Gabrielle
    Halmstad University, School of Business and Engineering (SET).
    Brand loyalty towards cell phones: A study of Generation Y in Sweden2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to find if the Swedish Generation Y is more brand loyal to cell phones compared to other consumerelectronic, and to find out if some set factors of loyalty affects Generation Y's loyalty more than other. 

    The conclusion of this thesis is that Generation Y is more loyal to their cell phone brand compared to other consumer electronics, and that the set factors presented are affecting their brand loyalty to different extent.

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    Bachelor Thesis Birkedal Meister
  • 322.
    Bissdorf, Julia
    Halmstad University.
    Success Factors of the Product Relaunch: The Influence of the Advertising Strategy on the Success of Product Relaunch Campaigns2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: The product relaunch, in terms of the recycling of an existing product lifecycle, is a common marketing tool within the consumer goods industry. Cases like the reintroductionof Mondelēz Oreo cookie and the promotion of the facelift of the PorscheCayenne are examples how relaunch campaigns can successfully introduce existingproducts in a modified version and increase their sales and brand recall drastically.Advantages like lower flop risks, and lower research and development costs make thisalternative quite attractive when it comes to the decision between the introduction ofinnovations and revitalization of existing products.Method: In order to identify promising advertisement strategies, four potential successfactors has been stated, based on existing marketing communication models: media usage,message credibility, message appeal and scheduling pattern. Related to them, a survey wasconducted which asked the respondents to choose the applied alternatives within the fourdecision areas and indicate to which extent the set success goals were achieved. The surveycould give hints, which strategy alternatives are associated with the achievement of thecampaigns goals by using the correlation analysis. Furthermore, the frequency distributionwas used to identify handling patterns in practice.Results: The results of the survey, which was executed as self-completing questionnaire,revealed that two of the assumed success factors, namely media strategy and credibilitysource, indeed show a correlation to the perceived achievement of success goals. For thethird aspect, the decision about the message appeal, a clear usage pattern could beidentified in the non-durable goods industry. Finally, the two advertisement schedulingpatterns showed no correlation to the perceived success and there was also no preferredalternative identifiable in the durable and non-durable goods industry.Implications: Based on the study results it is to summarize that the usage of TV and onlineadvertisement, as well as POS material appears particularly appropriate for the durablegoods industry, whereas the application of Magazine advertisement showed a positiverelation to the perceived success of relaunch campaigns for non-durable goods. Regardingthe creation of awareness and trustworthiness, the link to the brand and or manufacturername seems more promising than the one to the previous product version, particularly forthe durable goods industry. Finally, the application of an emotional argumentation wasused by 80% of the non-durable goods firms, whereas the relaunch of durable goods wasequally communicated with emotional and informational messages.

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  • 323.
    Bjermqvist, Martin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Harder, Anette
    Halmstad University, School of Business, Engineering and Science.
    Hur revisionspliktens avskaffande uppfyllt småföretags, revisorers och myndigheters förväntningar: En kvalitativ studie om reformens utfall2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Föreliggande studie grundar sig på Riksdagens beslut år 2010, att genom en reform avskaffa revisionsplikten för småföretag. Målet med revisionspliktens avskaffande var att minska småföretagens kostnader och administration, men även att förbättra konkurrenssituationen och tillväxtmöjligheterna.

    Det har gått drygt sju år sedan reformen trädde i kraft i Sverige och Riksrevisionen rekommenderade nyligen att återinföra revisionsplikten. En rekommendation som startade en debatt hos olika branschorganisationer och indikerade att det tycks råda stor oenighet om vilka förväntningar som avskaffandet förde med sig för småföretag, revisorer och berörda myndigheter samt hur dessa förväntningar har uppfyllts. Därmed bedömde vi att detta gap är av nationellt intresse för att närmare undersöka hur reformen för revisionspliktens avskaffande i mindre aktiebolag har uppfyllt förväntningarna från småföretag, revisorer och berörda myndigheter.

    Detta har vi gjort genom att beskriva, analysera och skapa förståelse för hur reformen har påverkat småföretag, revisionsbyråer och myndigheterna Skatteverket, Bolagsverket och Ekobrottsmyndigheten. Studien har anammat en kvalitativ metod där det empiriska underlaget består av intervjuer med tio personer som på olika sätt påverkats av reformen. Dessa personer har valts utifrån tre urvalskategorier: myndigheter (Skatteverket, Bolagsverket och Ekobrottsmyndigheten), revisionsbyråer samt branschorganisationer (FAR och Svenskt Näringsliv).

    Vår studie visar att framförallt arbetsbördan, men även kostnaderna, inte minskat så mycket som det förväntats. Småföretagen har främst påverkats genom en ökad valfrihet att välja de tjänster som de har bäst nytta av. Samtidigt har många småföretag som etablerats innan reformen valt att behålla revisionen. Reformen har därför haft mindre påverkan på dessa befintliga småföretag än vad som uppfattats tidigare. Småföretagens valfrihet har gjort att revisionsbyråerna anpassat sitt tjänsteutbud efter den förändrade efterfrågan. De har även behövt utveckla sin relation till småföretag, leverera mervärde och arbeta mer aktivt för att bibehålla sina revisionsuppdrag. Nya typer av uppdrag, minskat antal revisorer och ökat antal aktiebolag har resulterat i att revisionsbranschen fortfarande har hög arbetsbelastning. Revisionsbyråerna anser att förväntningarna ändå uppfyllts till det bättre.

    Bolagsverkets och Ekobrottsmyndighetens farhågor har uppfyllts, med försämrad kvalitet på årsredovisningar och redovisning, samt minskat förtroende för aktiebolag. Skatteverkets möjlighet att själva styra sitt behov av kontroll, samt förebyggande och framåtsyftande arbete har gjort att de upplever att reformen uppfyllts till det bättre. Däremot tycks det funnits förväntningar på att andra aktörer skulle möta upp reformen tydligare. Det råder en osäkerhet om vem som bör ansvara för vad, men samtliga respondenter i studien anser att revision i sig gör nytta och har en god funktion. Studien visar att det behöver införas någon form av kontroll i småföretag. Det finns flera tänkbara möjligheter till detta, men det är tydligt att dagens ISA-revision inte passar småföretag.

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  • 324.
    Bjuvstam, Daniel
    Halmstad University, School of Business and Engineering (SET).
    Outsourcing av ekonomifunktioner: En studie om företags tillvägagångssätt före implementeringen2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel: Outsourcing av ekonomifunktioner - En studie om företags tillvägagångssätt före

    implementeringen

    Författare: Daniel Bjuvstam och Tove Johannesson

    Färdigställd: Våren 2014

    Handledare: Jan-Olof Müller

    Bakgrund: Enligt Ax et al. (2009) är ekonomifunktionen en viktig del i ett företag och den

    återspeglar organisationen och utvecklingen i ett företag. Utvecklingen går mot att företag

    outsourcar funktioner som inte endast ligger längst ifrån kärnkompetensen (Krell, 2008).

    Vanligaste förekommande motivet till outsourcing är viljan att reducera kostnader, förbättra

    effektiviteten och att snabba på de processer som inte tillhör verksamhetens kärnkompetens

    och låta leverantörer med högre kompetens, expertis och skalfördelar sköta detta istället

    (Lacity et al., 2011). Alla företag som implementerat outsourcing är inte nöjda och ett allt

    större antal outsourcingkontrakt förnyas inte (Maelah et al., 2010). Barthélemy (2003)

    beskriver även betydelsen av att implementera outsourcing korrekt. Genomförs

    implementeringen inte på rätt sätt kan outsourcing snarare orsaka mer skada än nytta. Det är

    därför viktigt att företagen följer de olika stegen i outsourcingprocessen noggrant (Power et

    al., 2006).

    Syfte: Syftet med studien är att, utifrån ett kundperspektiv, beskriva och analysera hur

    företags tillvägagångssätt kan se ut före implementeringen av outsourcing av hela eller delar

    av ekonomifunktionen. Vi vill även undersöka vilka motiv som ligger till grund för

    outsourcingbeslutet.

    Problemformulering: Vilka motiv föreligger då företag väljer att outsourca hela eller delar

    av ekonomifunktionen, och hur kan företag gå tillväga före outsourcing implementeras?

    Metod: Studien är genomförd utifrån ett kvalitativt angreppssätt. Det empiriska materialet är

    insamlat genom sex intervjuer, en leverantör och fem stycken företag som outsourcar hela

    eller vissa delar av ekonomifunktionen. Respondenterna har varierande arbetsroller och

    arbetserfarenheter.

    Resultat: Gällande motiv till outsourcing förekommer alla motiv som den teoretiska

    referensramen lyfter fram bland respondenternas svar. Vi anser oss finna i denna studie att de

    företag som valt att outsourca flera ekonomifunktioner har fokus på kärnkompetensen som det

    enskilt viktigaste motivet. Vilket även leverantören i studien styrker. Kostnadsbesparingar är

    ett motiv som mer eller mindre framkommer hos de flesta respondenterna Ingen av

    respondenterna nämner dock detta motiv som enskilt avgörande utan det är andra motiv som

    väger tyngre. Vår studie visar att tillvägagångssättet före implementering av outsourcing

    varierar, vilket tyder på att varje outsourcingprojekt är unikt och har sin egen prägel och

    förutsättningar. Gemensamt för fallen är att leverantörsutvärdering och avtalshantering

    genomförs bland samtliga respondenter. Däremot förekommer det delade åsikter bland

    respondenterna angående att strategisk utvärdering bör genomföras innan outsourcing

    implementeras. Vi anser oss finna att endast ett av företagen genomfört en noggrann

    strategisk utvärdering.

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  • 325.
    Björk Linder, Elin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Sanborn Knöös, Jessica
    Halmstad University, School of Business, Engineering and Science.
    Jämställdhet i bygg-och fastighetsföretag: En uppsats som undersöker och beskriver hur företag arbetar med rekryteringsprocessen för att främja jämställdhet.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 326.
    Björk, Sarah
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Järnliden, Niklas
    Halmstad University, School of Business and Engineering (SET).
    Hur återförsäljare kan arbeta med sitt varumärke: En fallstudie bland klädåterförsäljare i Halmstad2011Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service. Service, quality and durability have been the main strategies to differentiate them from low-price chains.

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  • 327.
    Björkdahl, Joakim
    et al.
    Chalmers University of Technology, Göteborg, Sweden.
    Holmén, Magnus
    Chalmers University of Technology, Göteborg, Sweden.
    Business model innovation – the challenges ahead2013In: International Journal of Product Development, ISSN 1477-9056, E-ISSN 1741-8178, Vol. 18, no 3/4, p. 213-225Article in journal (Other academic)
  • 328.
    Björkdahl, Joakim
    et al.
    Chalmers University of Technology, Göteborg, Sweden.
    Holmén, Magnus
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Innovation audits by means of formulating problems2016In: R &D Management, ISSN 0033-6807, E-ISSN 1467-9310, Vol. 46, no 5, p. 842-856Article in journal (Refereed)
    Abstract [en]

    Prior innovation audits consist of scorecards that firms use to assess their innovation processes and capabilities. The multifaceted nature of innovation means that this approach does not contextualize the audit for the audited firms. This paper proposes an innovation audit method that identifies and formulates valuable innovation-related problems. It comprises four sequentially dependent modules which follow a structured process that allows the firm’s innovation processes and capabilities to be audited. The audit was developed based on performing innovation audits with five multinational companies in the manufacturing and hygiene sectors, and nine pulp and paper companies. The paper discusses the pros and cons of different innovation audits. We suggest that the innovation audit process may be a means for changing a firm’s strategic innovation orientation, and contribute to the development of innovation capabilities. © 2015 RADMA and John Wiley & Sons Ltd.

  • 329.
    Björkdahl, Joakim
    et al.
    Chalmers University of Technology, Gothenburg, Sweden.
    Holmén, Magnus
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Fallahi, Sara
    Chalmers University of Technology, Gothenburg, Sweden.
    Business model innovation processes: Looking forward and looking backward2016In: Academy of Management Conference, AOM, 2016Conference paper (Refereed)
  • 330.
    Björkman, Angelica
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Lindestam, Elin
    Halmstad University, School of Business and Engineering (SET).
    Lean inom försäkringsbolag: En studie om hur försäkringsbolag som valt att implementera Lean skiljer sig från de som inte gjort det.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 331.
    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.

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    Affärssystemets roll i bankers kreditbedömningar
  • 332. 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.

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  • 333.
    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.

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  • 334.
    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.

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  • 335.
    Blank, Veronica
    et al.
    Ernst & Young AB.
    Collin, Sven-Olof Yrjö
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).
    Broberg, Pernilla
    Lund University.
    Explaining Municipal Audit Costs: Considering the Principal2009Report (Other (popular science, discussion, etc.))
    Abstract [en]

    Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.

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  • 336. 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.

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  • 337.
    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
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  • 338.
    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.

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  • 339.
    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
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    Frivillig revision för nystartade företag
  • 340.
    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.

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    Miljöcertifierade kommersiella byggnader
  • 341.
    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.

  • 342.
    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.

  • 343.
    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.))
  • 344.
    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.

  • 345.
    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.

  • 346.
    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.

  • 347.
    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.

  • 348.
    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).
    Johansson, Jeaneth
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN). Luleå University of Technology, Luleå, Sweden.
    Malmström, Malin
    Luleå University of Technology, Luleå, Sweden.
    Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions2015Conference paper (Refereed)
    Abstract [en]

    Managers’ use of auditors in decision processes are well known in the accounting literature but little is known on managers in innovative firms and their acquisition of accounting knowledge through direct contacts with auditors. We conducted a multiple embedded study of exploratory character based on 19 interviews with managers and auditors connected to six innovative firms. We show that managers in innovative firms apply informal management control in early phases and thus also rely to a high extent on external auditors for such purposes. Management acquisition of accounting knowledge may however stepwise contribute to a more formalized control system as management competence increase. This study suggests that competence based view may be useful for understanding the role of accounting and auditors.

  • 349.
    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.

  • 350.
    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.

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