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  • 301.
    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.

  • 302.
    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.

  • 303.
    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)
  • 304.
    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)
  • 305.
    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.

  • 306.
    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. 

  • 307.
    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.

  • 308.
    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.

  • 309.
    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.

  • 310.
    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.

  • 311.
    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.

  • 312.
    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)
  • 313.
    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.

  • 314.
    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)
  • 315.
    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
  • 316.
    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.

  • 317. 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.

  • 318.
    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.

  • 319.
    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.

  • 320.
    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.

  • 321. 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.

  • 322.
    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
  • 323.
    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.

  • 324.
    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
  • 325.
    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.

  • 326.
    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.

  • 327.
    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.

  • 328.
    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.))
  • 329.
    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.

  • 330.
    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.

  • 331.
    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.

  • 332.
    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.

  • 333.
    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.

  • 334.
    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.

  • 335.
    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
    Brunel University, London, United Kingdom.
    The cost of debt implications of financial reporting quality among privately owned Swedish SMEs2012Conference paper (Refereed)
    Abstract [en]

    Using a unique database and manually collected data we analyse and document accounting choices made by Swedish SMEs between 2005 and 2008. We find that given an option to report under Swedish GAAP or a translation of IFRS (SFASC/IFRS), only 5 firms out of 1,500 opted to do so. Further analysis of choices of picking individual standards of SFASC/IFRS shows no significant difference across Gazelles and Non-Gazelles. Among firms that select individual SFASC/IFRS standards most opt to use the percentage-of-completion method for long-term contracts. We also investigate differences in quality of financial reporting across Gazelles and Non-Gazelles and find that the financial reporting quality is consistently higher among Gazelles compared to Non-Gazelles. Test of cost of debt implications show that creditors find Gazelles’ financial reporting more useful to assess the credit risk resulting in lower cost of debt for this group of firms. Thus, SMEs seem to have little incentive to switch to SFASC/IFRS, which may be an indication of their attitude to future adoption of IFRS for SMEs as well. Furthermore, the results suggest that SMEs with an incentive to produce high quality financial reporting to raise capital, Gazelles, are able to do so using Swedish GAAP. These findings raise the question whether the IFRS for SMEs project is worthwhile.

  • 336.
    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.

  • 337.
    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
    University of Exeter, Exeter, United Kingdom.
    The impact of managers´participating in the year-end accounting process on accounting quality and cost of debt among Swedish privately owned Gazelles2014Conference paper (Refereed)
    Abstract [en]

    Using a combination of survey data and unique archival databases we investigate the impact of managers´ participation in the year-end accounting process on the quality of financial reporting and cost of debt among Swedish privately owned Gazelles (rapidly growing firms) compared to Non-Gazelles. We find that managers of Gazelles are more prone to participate in the year-end accounting process compared to Non-Gazelles. Further, we find weak evidence that Gazelles produce higher quality financial reports (in terms of conservatism). Further, our results indicate that Gazelles experience lower cost of debt, though this is not statistically significant. We also find that private firms manage earnings to a greater extent the smaller they are and that the cost of debt systematically decreases with size for groups of firms.

  • 338.
    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. 

  • 339.
    BODUROGLOU, IVAN
    et al.
    Halmstad University, School of Business, Engineering and Science.
    CARON, CLEMENTINE
    Halmstad University, School of Business, Engineering and Science.
    Culture and Marketing of French drugs consumption2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 340.
    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.

  • 341.
    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.

  • 342.
    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
  • 343.
    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.

  • 344.
    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.

  • 345.
    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.

  • 346.
    Bolle, Quentin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    VAN DE POELE, MARTIN
    Halmstad University, School of Business, Engineering and Science.
    Assessment of Business model in the service industry on a global process perspective2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Service marketing is something new, and a lot of companies are working on answering the demand as best they can. Consumption behaviour implies a lot of changes in every market, and companies have to deal with all these changes. Companies must be able to adapt their strategy to be competitive. This has implications for the different models they use to adapt. Furthermore, there is a big difference between the theory and the practice. There are a lot of variables that must be taken into consideration in order to develop the best strategy and to offer the best service possible. During this research, the authors have used a qualitative case study with an abductive approach to develop a theoretical model based on the theory and the practice. Through interviews, the authors have discovered the importance of following the "flow". Companies need to be always be updated by developing a CRM. But also the variable technology that plays an important role in offering a certain product or service. Moreover, the industry is growing very fast, and companies must be able to change all the time and develop new product to be real competitors. So this investigation provides a model that varies from market to market with an explanation of how to develop a certain strategy based on all the information you can gather.

  • 347.
    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.

  • 348.
    Bolmstedt Svanqvist, Alma
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Carlén, Malin
    Halmstad University, School of Business, Engineering and Science.
    Visual merchandising of organic versus non-organic products in supermarkets: A study of Coop, Willys and ICA2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Visual merchandising of organic versus non-organic products in supermarkets

    Authors: Alma Bolmstedt Svanqvist & Malin Carlén

    Supervisor: Mikael Hilmersson

    Examiner: Thomas Helgesson

    Level: Bachelor thesis - Marketing

    Keywords: Visual merchandising, Supermarkets, Groceries, Organic food.

    Research question: ”How and why do supermarkets distinguish and implement the presentation and visual merchandising of organic food from non-organic food?”

    Purpose: The purpose of this research is to provide new theoretical contribution of how the major food chains are working with visual merchandising and specifically how they differentiate organic products from non-organic products. This is to increase understanding of the specific topic for future research as well as for established and new companies that enter the organic food market.

    Methodology: This study is based on a combining research approach, which includes both a deductive and an inductive approach to answer the developed research question.Frame of references: Previously research regarding theories of consumer behaviour, Visual merchandising, Sensory marketing and visual elements and visual merchandising techniques are presented.

    Empirical findings: Primary data was collected and presented from three Swedish supermarkets.

    Analysis: The analysis compares the collected empirical data with the theoretical framework.

    Conclusion: The findings shows that the supermarkets studied in some areas distinguish between organic and non-organic products when planning the product presentation. However, the empirical result does confirm that those supermarkets do invest in organic products and that they are trying to increase the sales. A conclusion can also be made that much effort are invested in the planning process of visual merchandising.

  • 349.
    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

  • 350.
    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.

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