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  • 51.
    Altmann, Peter
    et al.
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Rundquist, Jonas
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Florén, Henrik
    Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Sustained innovativeness and human resource management2011In: Research on Technology, Innovation and Marketing Management 2009-2011: Introducing the Research Area of Innovation Science / [ed] Sven-Åke Hörte, Halmstad: Högskolan i Halmstad , 2011, p. 21-35Chapter in book (Other academic)
    Abstract [en]

    Innovation is paramount to success. Over time firms must maintain their ability to innovate in order to maintain their competitive edge. In this paper we explore the role human resource management has in nurturing and enhancing the innovative capability of the firm. To explore HRM activities, functions and processes that enhance or impede innovativeness we conducted a literature review. Following this review, 10 propositions have been made that link HRM to both incremental and radical innovativeness respectively. Our results include suggestions for empirical studies to validate our propositions as well as some managerial implications.

  • 52.
    Amal, Mohamed
    et al.
    FURB, Blumenau, Brazil.
    Awuah, Gabriel
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Raboch, Henrique
    FURB, Blumeanau, Brazil.
    Andersson, Svante
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Differences and similarities of the internationalization processes of multinational companies from developed and emerging countries2013In: European Business Review, ISSN 0955-534X, E-ISSN 1758-7107, Vol. 25, no 5, p. 411-428Article in journal (Refereed)
    Abstract [en]

    Purpose: This paper aims, by a direct comparison, to address the differences and similarities of the internationalization processes of multinational companies both from developed and emerging countries.

    Design/methodology/approach: This study employed qualitative approach, using an integrated model of internationalization process. Multiple case studies, with two companies with significant involvement in foreign markets and originating in countries with different levels of development, were carried out.

    Findings: The results reveal that the case companies show some differences with regards to their use of ownership advantages to facilitate their internationalization. On the other hand, learning and experience of internationalization, coupled with the use of networks, have been factors that have influenced the pace and the pattern of the case companies' internationalization. An integrated model, which includes variables related to networks and learning/experience, may contribute to the understanding of the case of multinational companies from emerging economies.

    Originality/value: Although the research field of emerging multinationals has been growing lately, very few attempts have been made in the sense of directly comparing the internationalization process of firms from both developed and emerging countries. The authors proposed an integrated analytical model that draws on insights from the eclectic paradigm and the Uppsala internationalization model. © Emerald Group Publishing Limited.

  • 53.
    Amal, Mohamed
    et al.
    Blumenau Regional University, Santa Catarina, Brazil.
    Raboch, Henrique
    Halmstad University, School of Business, Engineering and Science. Blumenau Regional University, Santa Catarina, Brazil.
    Tomio, Bruno Thiago
    Blumenau Regional University, Santa Catarina, Brazil.
    Strategies and determinants of Foreign Direct Investment (FDI) from developing countries: Case study of Latin America2009In: Latin American Business Review, ISSN 1097-8526, Vol. 10, no 2-3, p. 73-94Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to assess the importance of economic and institutional factors for outward Foreign Direct Investment (FDI) from Multinational Enterprises (MNEs) originating in the developing countries. The estimate drawn up through a panel data model for three countries in Latin America shows that these outflows are directly influenced by economic factors, such as gross-domestic product (GDP) growth and rising foreign exchange rates. Moreover, FDI is positively correlated with institutional variables such as globalization and education as well as with inward FDI stocks in their respective countries of origin. © Taylor & Francis Group, LLC.

  • 54.
    Amara, Yasmina
    et al.
    Blekinge Inst Technol, Dept Management, Karlskrona, Sweden.
    Solberg Søilen, Klaus
    Blekinge Inst Technol, Dept Management, Karlskrona, Sweden.
    Jenster, Per
    Nijmegen School of Management, Netherlands.
    Vriens, Dirk
    Nijmegen School of Management, Netherlands.
    Evaluating Business Intelligence Software: Testing the SSAV Model2009In: ECIS 2009: Third European Competitive Intelligence Symposium / [ed] Hoppe, M, Solberg-Soilen, K, Hamrefors, S, Västerås/Eskilstuna: Mälardalens Universitet , 2009, p. 238-251Conference paper (Refereed)
    Abstract [en]

    Choosing the right Business Intelligence (BI) software is critical to increasing productivity and effectiveness in organizations today. At the same time it is a very elaborating and complex process to choose the right software due to the fact that a large number of BI products exist on the market, which are quite different and updated frequently. The objective of this study is to develop and test a model for the evaluation of BI Software. The findings of the study revealed that it is difficult to declare what is the most competitive BI software as what is good for one user might not be good for another depending on their different business needs. Having said that the study initiated a new classification of BI Software vendors depending on the degree to which they comply with the functions in the Competitive Intelligence (CI) cycle. The software tested was divided into five categories: Fully complete, Complete, Semi Complete, Incomplete and Insubstantial. We conclude that the SSAV (Solberg Soilen, Amara, Vriens) Model Together with some proposed non technological variables and a classification developed can be used as a user's selection tool for deciding which BI Software to purchase.

  • 55. Amara, Yasmina
    et al.
    Solberg Søilen, Klaus
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Vriens, Dirk
    Radboud University Nijmegen, Netherlands.
    Using the SSAV model to evaluate Business Intelligence Software2012In: Journal of Intelligence Studies in Business, ISSN 2001-015X, E-ISSN 2001-015X, Vol. 2, no 3, p. 29-40Article in journal (Refereed)
    Abstract [en]

    Choosing the right Business Intelligence (BI) software is critical to increasing productivity and effectiveness in organizations today. At the same time it is a very elaborating and complex process to choose the right software due to the fact that a large number of BI products exist on the market, which are quite different and updated frequently. The objective of this study is to develop and test a model for the evaluation of BI Software. The findings of the study revealed that it is difficult to declare what is the most competitive BI software as what is good for one user might not be good for another depending on their different business needs. Having said that the study initiated a new classification of BI Software vendors depending on the degree to which they comply with the functions in the Competitive Intelligence (CI) cycle. The software tested was divided into five categories: Fully complete, Complete, Semi Complete, Incomplete and Insubstantial. We conclude that the SSAV (Solberg Søilen, Amara, Vriens) Model Together with some proposed non technological variables and a classification developed can be used as a user's selection tool for deciding which BI Software to purchase.

  • 56.
    AMIMEUR, Rachel
    et al.
    Halmstad University, School of Business and Engineering (SET).
    NOCERAS MULET, Caterina
    Halmstad University, School of Business and Engineering (SET).
    Consumer's behavior and trust in E-commerce2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Consumer’s behavior and trust in E-commerce.

    Authors: AMIMEUR Rachel and NOCERAS MULET Caterina

    Supervisor: LJUNGQUIST Urban

    Level: Bachelor Thesis in Business and Administration, Marketing

    Key words: E-commerce, consumer’s behavior, buying behavior, Trust, pure players…

    Purpose: The purpose is to explore how people working in E-commerce can encourage customers purchase decision on internet by improving customer trust during the purchase.

    Frame of references: First of all, we give a definition of consumer behavior following by characteristics affecting it and a description of different king of buying behavior. Then, we describe the buyer decision making process for a known product or an innovation. We bring some knowledge about trust in E-commerce. Finally, we present our conceptual framework.

    Method: First, we explain the methodological approach and then the research design. After this, we explain which research method we took and why. Finally, we explain the writing of our survey.

    Conclusion: Trust in E-commerce can be brought through for elements: product quality, payment security system, E-customer relation management, website quality and time of delivery.

  • 57.
    Amoi, David
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Ekery, Sofie
    Halmstad University, School of Business, Engineering and Science.
    Byrårotationens påverkan på förhandlingen och relationen: En kvalitativ studie om hur byrårotationen påverkar revisorns agerande2019Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [sv]

    Sedan 2000-talet har det skett ett antal redovisningsskandaler vilket fortsätter ske runt om i världen, även Sverige har drabbats i en mindre utsträckning. Det har medfört att revisorns oberoende och revisionskvalitén stundtals ifrågasatts. Genom åren har det därför debatterats om att förbättra revisionskvalitén genom att öka revisorns oberoende för att ge ett bättre skydd för intressenterna. Som en följd av detta utvecklade EU kommissionen revisionspaketet 2014 som är ett förslag för bolag. Detta för att öka oberoendet samt revisionskvalitén och för att återställa förtroendet för revisionen. Sverige accepterade direktivet 2016 och revisionspaketet trädde då ikraft. Revisionspaketet har olika krav bland annat att bolag av allmänt intresse bara får ha en revisionsbyrå i tio år med en möjlighet till ytterligare tio år om vissa krav uppfylls. Detta har bidragit till följande uppsats som har till syfte att skapa förståelse om hur revisorerna kommer agera när det tionde året inträffar och när revisorerna är medvetna om att klienten kommer lämna byrån. Uppsatsen har till syfte att beskriva och analysera hur förhandlingar sker samt skapa förståelse kring hur relationen utvecklas och bibehålls genom utbytesteorin. Därför har uppsatsen som avsikt att besvara forskningsfrågan: Hur kan det obligatoriska byrårotationskravet påverka förhandlingen och relationen mellan revisorn och klienten?  För att besvara forskningsfrågan och uppfylla uppsatsens syfte är studien baserad på en kvalitativ forskningsmetod. Den insamling av data som gjorts består av 12 intervjuer, som både varit besöksintervjuer och telefonintervjuer med revisorer som arbetar med bolag av allmänt intresse samt den sekundärdata som finns tillgänglig från tidigare studier. Studien visar att bolag av allmänt intresse inte kommer påverkas av den obligatoriska byrårotationen när det gäller förhandlingen mellan revisorn och klienten. Vidare visar studien att den obligatoriska byrårotationen inte heller kommer ha någon påverkan på relationen.

  • 58.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Corporate social responsibility in the mining industry: an exploration of host-communities' perceptions and expectations in a developing-country2018In: Corporate Governance : The International Journal of Effective Board Performance, ISSN 1472-0701, E-ISSN 1758-6054, Vol. 18, no 6, p. 1177-1195Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to explore how and what drives corporate social responsibility (CSR) in host communities of mining companies in developing countries.

    Design/methodology/approach

    To address this knowledge gap, this paper used Ghana as a test case and conducted 24 in-depth interviews with participants drawn from mining host communities.

    Findings

    The paper discovered that while CSR is broadly understood and encompasses six thematic categories in the mining host communities, there are emphases on philanthropic and environmental responsibilities. Contrary to the evidence found in other studies, this paper discovered that CSR rhetoric plays a more positive/significant role than so far explored in CSR research, as it incentivizes the host communities to push for the fulfilment of their CSR expectations and/or CSR initiatives proposed by mining companies.

    Research limitations/implications

    Quantitative studies are needed to strengthen the findings from the present paper.

    Practical implications

    Because developing countries share similar socio-economic and geo-political realities, the findings of this paper may be applicable not only for CSR advocates, but also for policy-makers in developing countries.

    Originality/value

    The paper provides new inputs from a developing country perspective to the current debate about the CSR performance of the extractive industry. © 2018, Emerald Publishing Limited.

  • 59.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Corporate Social Responsibility, Innovation and Leadership: Exploring the Compatible Territories2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 2, p. 149-160Article in journal (Refereed)
    Abstract [en]

    Purpose – The objective of this study is to provide insights into the role of leadership in promoting creativity and innovation at the level of the firm, and how these may translate into improving firms’ own context of competitiveness in their respective markets through CSR initiatives.

    Method/approach – This paper employs literature study, which is descriptive in nature, to explore the relationships between leadership, creativity/innovation, and CSR. We sought to describe the relationships between the three concepts: leadership, creativity/innovation, and CSR, as practically as possible. In employing exploratory research strategy, we draw insights from extant literature, drawn from the management sciences to describe leadership, creativity/innovation and CSR in organizations. In doing so, we explore, by arguing, how leadership can stimulate creativity/innovation in employees and how firm-level innovation-directed activities can connect to CSR activities.

    Findings - The model suggests that leaders can stimulate employees’ creativity/innovative behaviour and this in turn may influence the rate at which innovation manifest in the products and processes of the organization. These, in turn, may be closely related to the CSR initiatives that the organization pursues. The study has argued that for creativity/innovation to be embedded in the organization’s product and processes, leadership of organization remains a key factor in terms of either enabling or inhibiting individual employees’ innovative behaviour. Leadership of organizations and individual employees’ innovative behaviour appear to influence the nature of CSR initiatives that is undertaken and may contribute in defining organization’s own competitiveness. Organization’s CSR initiatives can connect with efforts at improving its own competitiveness through, leadership of organization and stakeholder partnerships.

    © www.iiste.org

  • 60.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    (Investigating) MNCs' CSR-related behaviour and impacts in institutionally and culturally distant markets: African developing-countries in focus2018Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The overall purpose of this thesis is to explore why and how institutional distance and contextual differences influence MNCs’ CSR-related behavior in African developing-countries. In order to achieve the purpose stated above, the thesis seeks to answer the overarching research question: How do institutional distance and contextual differences influence MNCs’ CSR-related behavior in African developing countries? To answer the research question this thesis employed an interpretive methodological approach in order to increase my understanding of the CSR phenomenon in a specific contextual environment characterized by different institutional distance through different theoretical and empirical perspectives (Guba and Lincoln, 1994; Lincoln and Guba, 2000). The thesis consists of two qualitative case studies, a systematic literature review, a conceptual paper focused on analyzing distance and MNC foreign subsidiaries’ CSR-related behaviour, and a longitudinal content analysis of annual CSR reports.

    The thesis found that the most prevalent CSR themes addressed in journal articles focused on developing-countries have been social issues, followed by environmental issues as a distant second, with ethics-related issues receiving the least attention. The findings further indicate that CSR rhetoric plays a more positive and significant role than so far explored in CSR research, as it incentivises the host-communities to push for the fulfilment of their CSR expectations or CSR initiatives proposed by the mining companies. Soft’ regulations to which members of industry associations voluntarily adhere mitigate the absence of enforcement of more stringent hard regulations by the state for companies. In doing business in distant or different institutional contexts, institutional duality of MNC subsidiaries renders business activities complex and even conflicting when it comes to seeking internal and external legitimacy. This finding and the proposed model extend Hillman and Wan’s (2005) argument of the existence of ‘institutional duality’ of MNC subsidiaries. The 60-item disclosure index is in itself a contribution to research as it provides a measure of ‘disclosure quality’ in relation to the disclosures of CSR-related performance information and CSR-related governance information.

    The main theoretical contribution of the thesis is that CSR expectations in developing-countries are distinct and may be more important to know how these empirical realities are taken into account when firms with their origin in developed-countries internationalize and enter markets in developing-countries. Second, an extended model is proposed which illustrates the roles of organizational fields, institutional pressures, legitimating environments, and legitimating strategies for MNC subsidiaries’ voluntary disclosure of CSR performance information. The overall contribution of the thesis is that it deepens our understanding of the CSR phenomenon, and of the role of host-communities and MNC subsidiaries’ managers from the context of developing-countries.

    © Gideon Jojo Amos

  • 61.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL). University of Education, Winneba, Ghana.
    Multinational Enterprises and Distance: Exploring Opportunities and Challenges involved in Practicing CSR in Host-Countries2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 4, p. 80-97Article in journal (Refereed)
    Abstract [en]

    This study explores how multinational enterprises (MNEs) should implement corporate social responsibility (CSR) to build external legitimacy, especially in subsidiaries operating in host-countries, where the effects of distance is felt most by MNE foreign subsidiaries. For long, international business (IB) research has analysed the effects of distance on MNEs’ expansion to host-countries, while a parallel strand of work in economic geography investigates the dimensions of proximity and how they influence firms’ knowledge development, especially in the varying host-countries they operate. Despite the noticeable relatedness and complementarities, these two bodies of literature have so far poorly interacted. Moreover, despite increased strategic motivation for corporate social responsibility (CSR) practices, we still lack understanding of the effects of distance on MNEs’ CSR behaviour in host-countries. The present study addresses this limitation by analysing and integrating the extant literature on how MNEs can, through their CSR behaviour in host-countries, cope with and mitigate the effects of distance. It provides perspectives on what may constitute appropriate CSR strategies in varying host-countries’ institutional environments (i.e., what CSR strategies might be appropriate for MNEs to adopt in a more proximate/less distant and less proximate/more distant institutional contexts and their implications for the effects of distance). Based on an analysis of the extant literature, the present study discusses patterns of complementarities across distance and proximity, and draws attention to avenues for future research that, in a more effective way, interact the two strands of literature, thereby setting the ground for empirical testing of a conceptual framework proposed by this study.

  • 62.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Social Responsibility in the Context of Multinational Enterprises: Exploring Perceptions and Expectations of Local Employees of Subsidiaries in a Developing-Country2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 5, p. 96-109Article in journal (Refereed)
    Abstract [en]

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

  • 63.
    Amos, Gideon Jojo
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Baffour Awuah, Gabriel
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    In search of competitiveness through innovation-driven CSR initiatives in Multinational Enterprise subsidiaries in developing countries2017In: Journal of Developing Country Studies, ISSN 2224-607X, E-ISSN 2225-0565, Vol. 7, no 2, p. 161-173Article in journal (Refereed)
    Abstract [en]

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

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

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

    © www.iiste.org

  • 64.
    Anckar, Marcus
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Lundström, Marcus
    Halmstad University, School of Business, Engineering and Science.
    Investeringsbeslut i fastighetsutveckling: En studie om vilka faktorer som styr bygg- & fastighetsbolagens investeringsbeslut gällande deras fastighetsutveckling2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

    estate companies regarding their real estate development?

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

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

    and priorities in which the investment decision is based on.

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

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

    of path in their real estate development.

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

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

    estate development.

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

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

    in Sweden.

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

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

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

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

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

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

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

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

  • 65.
    Andersen, Evelina
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Selsmark, Anna
    Halmstad University, School of Business and Engineering (SET).
    Produktplaceringens effekter på svenska konsumenter: en fallstudie av TV-serien Solsidan.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

                                              Sammanfattning

    Titel:

    Produktplaceringens effekter på svenska konsumenter: en fallstudie av TV-serien Solsidan.

    Författare:

    Evelina Andersen och Anna Selsmark

    Handledare:

    Klaus Solberg Søilen

    Nivå:

    Kandidatuppsats, Marknadsföring 15 Hp, VT 2013.

    Nyckelord:

    Produktplacering, varumärke

    Problemformuleringar:

    (1) Hur uppmärksamma är svenskar gällande produktplacering i serien Solsidan? (2) På vilket/vilka sätt påverkas svenskar av produktplacering i serien Solsidan? (3) Hur påverkas svenskars attityder gentemot de produktplacerade varumärkena i serien solsidan? (4) Är produktplacering en effektiv metod i svenska serien Solsidan gentemot svenskar? (5) Hur uppfattar svenskarna produktplaceringen i serien Solsidan?

    Syfte:

    Syftet med denna uppsats är att undersöka effektiviteten av produktplacering i svensk television samt hur medvetna de svenska tittarna är gällande produktplacering.

    Metod:

    Vid besvarandet av våra problemformuleringar har vi använt oss utav en kvantitativ undersökningsmetod med ett induktivt tillvägagångssätt. Visning av serien solsidan som efterföljts enkätundersökningar om avsnittet som visats.

    Teoretiskt perspektiv:

    Tidigare produktplaceringsforskning redogörs i olika delar rörande typer, etik och varumärkesimage.

    Empiriskt perspektiv:

    Primärdata presenteras för de 153 respondenterna som det genomförts visningar med.

    Analys:

    I kapitlet ställs empirin mot redan befintlig teori och analyseras.

    Slutsats:

    Konstaterade slutsatser, reflektioner och framtida forskning.

  • 66.
    Anderson, Helén
    et al.
    Linnéuniversitetet, Växjö, Sverige.
    Danilovic, Mike
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI).
    Interaktiv innovation genom intervention2013In: Det mogna tjänstesamhällets förnyelse – affärsmodeller, organisering och affärsrelationer / [ed] Andersson, P., Axelsson, B., & Rosenqvist, C., Lund: Studentlitteratur AB, 2013, 1, p. 275-285Chapter in book (Refereed)
  • 67.
    Anderson, Helén
    et al.
    Linnaeus University, Växjö, Sweden.
    Danilovic, Mike
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI).
    Chernetska, Diana
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Business Model Innovation (BMI). University of Bremen, Bremen, Germany.
    Oskarsson, Steinthor
    Ramböll AB, Gothenburg, Sweden.
    Innovation Through Interactions for Bathroom Suppliers2016In: Extending The Business Network Approach: New Territories, New Technologies, New Terms / [ed] Peter Thilenius, Cecilia Pahlberg & Virpi Havila, Basingstoke: Palgrave Macmillan , 2016, p. 159-176Chapter in book (Other academic)
    Abstract [en]

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

  • 68.
    Andersson, Albert
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Backman, Antonia
    Halmstad University, School of Business and Engineering (SET).
    Grön Marknadsföring - En fallstudie om företags attityder och det bakomliggande samhällsansvaret2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 69.
    Andersson, Andreas
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Hultman, Kim
    Halmstad University, School of Business, Engineering and Science.
    Revisorns oberoende: En kvalitativ studie om hur olika faktorer kan påverka revisorns oberoende2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

  • 70.
    Andersson, Anna
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Åstrandh, Emmy
    Halmstad University, School of Business and Engineering (SET).
    Revisionsbyråernas tjänsteutveckling - med anledning av förändringarna i revisionsplikten2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 71.
    Andersson, Annika
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Persson, Annika
    Halmstad University, School of Business and Engineering (SET).
    Hållbarhetsredovisning i försäkringsbolag: En jämförelse mellan fyra försäkringsbolag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Idag är det modernt att arbeta mot en hållbar utveckling. För att nå en hållbar utveckling krävs det att företagen tar sitt ansvar och agerar på ett långsiktigt hållbart sätt. Företagens ansvar är uppdelat i tre olika områden: miljö, socialt och ekonomiskt och för att nå en hållbar utveckling ska dessa balanseras på ett optimalt sätt. Företag kan visa att de tar sitt ansvar för de tre områdena genom att upprätta hållbarhetsredovisningar, där de redovisar sitt förhållningssätt till hållbar utveckling genom att redogöra olika resultat och aktiviteter. Det har visat sig att det idag förväntas att företag tar sitt ansvar och genom att de hållbarhetsredovisar har många företag bland annat upplevt legitimitet och större trovärdighet från samhället. Det har dock visat sig att branschen har betydelse för hur mycket hållbarhetsrelaterad information företag väljer att redovisa. Den bransch som redovisar minst hållbarhetsrelaterad information är den finansiella branschen och i denna bransch utmärker sig försäkringsbolag med att vara de företag som redovisar minst information. Det har också visat sig att informationen som försäkringsbolagen väljer att lyfta fram varierar mellan försäkringsbolagen.

     

    Syftet med uppsatsen är att beskriva och analysera hur svenska försäkringsbolag redovisar sitt hållbarhetsarbete och få en förståelse för varför de upprättar hållbarhetsredovisningar. Studien har utgått från följande problemformulering: Hur redovisar svenska försäkringsbolag sitt hållbarhetsarbete och varför upprättar de hållbarhetsredovisningar? Under studiens gång har vi använt oss av en kvalitativ ansats med en abduktiv strategi, vilket vi ansåg passade bra för vår studie, då vi utgått från tidigare teorier men även till viss del från empiriskt material. Insamlandet av information har bland annat skett genom en dokumentundersökning, där vi jämfört fyra försäkringsbolags hållbarhetsredovisningar, för att hitta skillnader och likheter i hur de redovisar sitt hållbarhetsarbete. Vi har även samlat in information till vår studie genom telefonintervjuer med respondenterna från respektive försäkringsbolag. När vi formulerade frågorna till försäkringsbolagen utgick vi från både teorier och tidigare forskning, men även till viss del från dokumentundersökningen för att vi skulle kunna få en förståelse för varför försäkringsbolagen upprättar hållbarhetsredovisningar.

     

    Resultatet i studien visar på att innehållet hållbarhetsredovisningarna varierar mellan försäkringsbolagen med att de till exempel lägger olika stort fokus på de tre områdena miljö, socialt och ekonomiskt, omfattningen i form av antalet sidor varierar och de redovisar transparent information i olika utsträckning. Resultatet tyder också på att erfarenhet av att upprätta hållbarhetsredovisningar har betydelse för vilken information försäkringsbolagen väljer att lyfta fram och GRI:s riktlinjer har stor inverkan på redovisningen. Försäkringsbolagen upplever förväntningar om att de ska visa att de tar sitt ansvar, men upplever inte att det finns några förväntningar om vad de ska redovisa. Slutligen verkar trenden vara den största anledningen till varför försäkringsbolagen börjat upprätta hållbarhetsredovisningarna.

  • 72.
    Andersson, Barbro
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Örnborg, Beatrice
    Halmstad University, School of Business and Engineering (SET).
    Hassanova Sürer, Nejla
    Halmstad University, School of Business and Engineering (SET).
    Vad, hur och varför?: - Om mått och mätning i fyra små tillverkande företag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem

    A general problem is that the research based on small and medium sized enterprises is very small, in terms of financial and performance measurements.

    Purpose

    The purpose is to describe and analyze which measurements of results are used in four small manufacturing corporations. We want to describe and analyze how the dimensions are measured, how the information is communicated about them, for what purpose they are used and if the dimensions are linked to a goal of the corporation. The essay aims to create a greater understanding of how small businesses measure their performance and achievements in their business.

    Method

    With an abductive and hermeneutic approach was empirical and theoretical data collected. Through a qualitative study and visiting interviews with four small manufacturing corporations we have been given the opportunity to describe how they use measurements in their business. The theory framework was then used to make a deeper understanding for the empirical data.

    Conclusion

    The measures that small businesses use have to be chosen according to the needs of each and every company in order to fit because a lot of elements have influence on the choice of measure. Depending on corporate goals the measuring get different purposes and in this way the measures connect to the goals. We do see that small businesses have needs for explicit routines when it comes to measuring, and the communication is mainly made through formal channels. The matter of control seems to be a general purpose in order to create prerequisites for the other purposes which are learning, rewarding and mobilization.

    Suggestions for future research

    Because small and medium sized enterprises are diverse and non- homogenous it would have been interesting if a study of a larger population was made. We believe that a quantitative study in the subject of measures and measurement in small businesses would provide a broader picture.

  • 73.
    Andersson, Charlotte
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Johansson, Hanna
    Halmstad University, School of Business and Engineering (SET).
    The more we get people to talk to us, the more we get to know about them: En studie om hur företag tar tillvara på kundinformation ur sociala medier2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 74.
    Andersson, Emelie
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Kärrbrand, Heléne
    Halmstad University, School of Business, Engineering and Science.
    Värdering av humankapital inom bemanningsföretag: - samt vad som ger konsulter motivation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 75.
    Andersson, Emelie
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Mårtensson, Elin
    Halmstad University, School of Business and Engineering (SET).
    Employee retention or company performance-The implied contribution of internal marketing activities2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to map the activities used for satisfying employee’s needs in an engineering company and with the support of theory concretize their contribution to employee retention and company performance.

  • 76.
    Andersson, Frida
    et al.
    Halmstad University.
    Bladh, Frida
    Halmstad University.
    Irlands konkurrensfördelar: En kvalitativ studie om den irländska modellens faktorer och dess betydelse för etablerade amerikanska multinationella företag i Galway, Irland2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Multinationella företag och utländska direktinvesteringar blev ett nytt fenomen efter slutet på andra världskriget. En revolutionerande globalisering började ta form där företag ökade sina marknadsandelar genom investering och flytt till nya marknader. Denna globalisering kom inte att ske på Irland förrän på mitten av 1960-talet. Innan dess var landet slutet och nästan varken någon export eller import skedde. Idag har Irland blivit ett av de mest framgångsrika länderna i världen med att locka till sig utländska direktinvesteringar och multinationella företag. Ett land som har investerat mer än något annat land i Irland är USA som har investerat miljarder av dollar. Irlands framgångssaga har blivit positivt omtalat världen över och den största anledningen är den främjande strategi som Irlands regering satsade på för utländska direktinvesteringar och multinationella företag under 1960-talet. Med denna uppsats vill vi, författarna, undersöka och förstå vad som gjorde Irland så berömt, och vad det var som bidrog till Irlands framgångsrika strategi med att locka till sig utländska företag. Vi har fokuserat på Michael Porters berömda Diamantmodell för att kunna granska Irlands konkurrensfördelar. Den Irländska modellen som är erkänd världen över omfattas av fem faktorer; dessa är låg bolagsskatt, utbildad och erfaren arbetskraft, språk och kultur, geografiskt läge och statliga bidrag. Vi bestämde oss för att tillämpa dessa fem faktorer på fyra amerikanska multinationella företag i Galway, Irland. Syftet med vår uppsats är att se om det finns en av dessa fem faktorer som är mer betydelsefull än de andra, och har betydelsen av faktorerna ändrats under de år som företagen varit verksamma på Irland. Genom att använda oss av en kvalitativ studie med en abduktiv ansats svarar vi på vår fråga: ”Har den irländska modellens faktorer samma betydelse idag som när företagen flyttade till Galway, Irland?” Vi kom fram till att utbildad och erfaren arbetskraft var den faktor som var mest betydelsefull för alla företagen både när de etablerades i Galway och idag. Men vi kan se en förändring där den låga bolagsskatten har kommit att bli väsentligt mycket mer betydligare än när företagen flyttade hit, och att just denna faktor i framtiden kommer antagligen att vara den mest betydelsefulla.

  • 77.
    Andersson, Helen
    et al.
    Halmstad University.
    Karlsson, Linda
    Halmstad University.
    Andersson, Caroline
    Halmstad University.
    Män + E-handel = Sant?: En studie om hur modeföretag boostar sin e-handel2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 78.
    Andersson, Ida
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Larsson, Emma
    Halmstad University, School of Business and Engineering (SET).
    Investering i Solceller: - En blygsam utveckling i Sverige2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Solen är grunden till allt liv på jorden. Idag finns det teknik som kan utvinna energi ur solen och genom solceller kan el produceras. I Sverige finns mycket förnybar energi med en betydande andel från vattenkraft. Idag finns 24 MW installerad solcellseffekt. Det saknas tydliga mål för utbyggnad av solceller i Sverige. Tyskland försöker minska sitt beroende av fossil energi och har tagit beslut om att avveckla all kärnkraft. Tyskland har tydliga och ambitiösa mål för förnybar energi och solceller. Idag finns det 33 GW installerad solcellseffekt vilket motsvarar ungefär fem procent av Tysklands totala elproduktion.

    Den här studiens forskningsfråga är Vilka förutsättningar påverkar solcellsinvesteringar i Sverige i förhållande till Tyskland? Syftet med den här studien är att försöka få en förståelse av den svenska marknadens förutsättningar i förhållande till Tyskland inom begreppet solcellsinvesteringar. Syftet är att försöka beskriva varför solcellsinvesteringar inte har fått en större genomslagskraft i Sverige och vilka förutsättningar som kan vara avgörande i framtiden.

    Det här är en kvalitativ studie som innefattar två empiriska block. Vi har varit i Tyskland för att samla in empiri till det första blocket som består av respondenter på den tyska marknaden. Det andra blocket av empirin består av respondenter på den svenska marknaden.

    I Sverige är elpriset lågt i förhållande till Tyskland. I Tyskland finns ett stöd för solceller i form av inmatningstariffer. Det innebär att den som investerar erhåller en viss ersättning per inmatad kilowattimme el i 20 år. Det har varit ett effektivt sätt att introducera solceller på marknaden. I Sverige finns ett investeringsstöd där 35 procent av grundinvesteringen erhålls.

    I den här studien sätts fyra olika investeringar i relation till varandra. För bedömning används återbetalningsmetoden och känslighetsanalys. Bedömningen fokuserar på osäkerheten i olika antaganden och vilka förutsättningar som påverkar investeringar.

    Sverige har en blygsam utveckling av solceller. Tyskland har haft en stark utveckling och påverkat marknaden för solceller. Det är olika förutsättningarna som påverkar en investering. Genom att beskriva dess känslighet har en slutsats blivit att elpris och stödsystem är viktiga förutsättningar för investeringar i solceller. I framtiden väntas ett beslut om nettodebitering i Sverige vilket antas gynna solcellsutvecklingen.

  • 79. Andersson, Jessica
    et al.
    Hansson, Sofia
    Prestationsmätning i den offentliga sektorn: En uppsats om kvalitetsmätning i Göteborgs stad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to describe how quality-work is conducted in the public sector and whether the structure of the performance measurement gives a fair picture of the quality. In addition, investigate whether the measurement itself can affect the quality of the work an organization perform. The study has been conducted in Gothenburg, focusing on aid-based interventions provided by the home service. 

    Theoretical framework: The theoretical framework first deals with quality, how it’s defined and how quality development can be conducted. Then performance measurement is described in terms of why and how it is used, how performance measurements can be evaluated and performance measures.

    Results and conclusions: Quality in the elderly care in the city of Gothenburg is described by the Social Services Act. Quality is measured by care recipients responding to two different surveys; a nationwide survey sent by the National Board of Health and one that is designed by the City of Gothenburg and performed by care administrators. Results from the National Board of Health’s survey are part of the basis for the measures contained in the Quality Report 

    o   The City of Gothenburg has relevant performance measures that provide a nuanced description of the quality, but the measures are many which complicates the possibility of a comprehensive picture.

    o   The National Board of Health’s survey consists of questions that are clear and relevant and has large number of respondents, which makes the measurement reliable.

    o   The City of Gothenburg’s own survey consists of questions that are unclear, difficult and, in some cases, impossible to answer. The survey is an unprioritized work task among the care administrators, leading to a small          statistical basis and not reliable results.

    o   A large amount of resources is spent on performance measurement, which can have a negative effect on quality. In particular, if the measurement is poorly designed and takes time from other tasks.

  • 80.
    Andersson, Jessica
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Kaplar, Erik
    Halmstad University, School of Business and Engineering (SET).
    Selö, Nathalie
    Halmstad University, School of Business and Engineering (SET).
    Functional or emotional values in B2B?: A study of marketing communication in the B2B healthcare market2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    To create value is a critical task for marketers and companies regardless of industry, and this study is focusing on the highly debated topic regarding functional and emotional values in business-to-business (B2B). Conventionally, emotional values has been perceived as irrelevant to B2B markets due to that business buyers have often been viewed as strictly rational decision makers. Other researchers however, argue that emotional values are essential since these values are the only sustainable ones, and this debate between scholars has created a research gap in the area. Some scholars therefore stress the importance of further research within this topic. This study aims to decrease the existing gap by analysing the customers perception and response of marketing communications in a B2B context by exploring the significance of functional and emotional values as well as what implications this has for B2B firms. This study has been made in collaboration with the Swedish state-of-the-art medical technology company Getinge, and in order to answer our research question and purpose we have conducted a quantitative study within the healthcare market in Turkey. The findings in this study indicate that functional and emotional values are both highly relevant in B2B marketing communication and that emotional values have a significant role when it comes to the perceptions of the customers. 

  • 81.
    Andersson, Joakim
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Engström, Tim
    Halmstad University, School of Business, Engineering and Science.
    Digitalisering och automatisering av revisionen: Hur kan den påverka samt hanteras av branschen?2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 82.
    Andersson, John
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Pålsson, Andreas
    Halmstad University, School of Business and Engineering (SET).
    Fastighetsmäklarens kundmöte med den säljande kunden: - En fallstudie av Mäklarhuset2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Communication, competence, trust and commitment are all important factors forthe real estate agent which affects the customer meeting. The real estate agent will workactively with the variables in order to obtain the knowledge and satisfaction of the sellingcustomer’s wishes. A superficial analysis of needs out of the customer and a personalizedcustomer meeting are factors that affect customer satisfaction in the positive sense. The essayproves that the variables interact and affects the number of satisfied customers within the realestate industry.

  • 83.
    Andersson, Jonna
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Heberlein, Filippa
    Halmstad University, School of Business, Engineering and Science.
    Revisionsplikt & Skattefel i Sverige: Hur resonerar intressenter på den Sociopolitiska arenan?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 84.
    Andersson, Josefine
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Hassleberg, Sebastian
    Halmstad University, School of Business, Engineering and Science.
    Erfarenheter av budgetavskaffande: En studie baserad på två fallstudier i budgetlösa företag 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

  • 85.
    Andersson Josefsson, Nina
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Sjörén, Jessika
    Halmstad University, School of Business, Engineering and Science.
    Intäktsredovisning: En jämförande studie mellan RFR 2/IFRS 15 och K32018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 86.
    Andersson, Linda
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Moberg, Hanna
    Halmstad University, School of Business and Engineering (SET).
    Investeringsbedömning av ett operatörshotell2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With today's rapid IT development and our increased consumption of IT, the load on the computer halls increases, and there is also an increased environmental impact. To measure the energy reduction in data centers, use is made out of PUE. By reconstructing an existing data center and make it more energy efficient, the energy costs will decrease. Will the investment pay back within 5 years and can the investment handle the municipality's investment return? How sensitive will the investment be to different interest rates? Is it economically viable to make todays data center more energy efficient?

  • 87.
    Andersson, Madeleine
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Lovén, Sanna
    Halmstad University, School of Business and Engineering (SET).
    Revisorers syn på marknaden för börsbolagsrevision2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the last decades the structure of the audit market has undergone fundamental changes as a result of the mergers and scandals that have taken place. The number of big audit firms has decreased and the remaining ones dominate even more both nationally and internationally. After the financial crisis in 2008 the European commission has published a green paper on audit policy. Among other things the market concentration is highlighted as a problem. In connection with this we have conducted a study with the following research question: How do auditors at Swedish mid tier audit firms experience the Swedish market for audits of listed companies? The study focuses on four areas, these are: historical background, the Swedish market for audits of listed companies, barriers to entry and measures. To answer the research question we have used a qualitative research method with an abductive approach. The empirical material has been gathered through interviews with auditors at different audit firms, including four personal interviews and one telephone interview. The result of the study shows that auditors at Swedish mid tier audit firms experience the Swedish market for audits of listed companies as concentrated, competitive and desirable. There is a connection between the market concentration and the historical development, the audit firms’ different focus areas and the barriers to entry. Political measures can be adopted for the market concentration but not for internal barriers of entry such as contradictions within the audit firm.

  • 88.
    Andersson, Malin
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Nilsson, Patrik
    Halmstad University, School of Business, Engineering and Science.
    Reala optioner: Vad påverkar tillämpningen i privata fastighetsbolag?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 89.
    Andersson, Marcus
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Falk, Anders
    Halmstad University, School of Business and Engineering (SET).
    Styr uppfattningen om dig själv : En studie i hur chefredaktörer för modemagasin arbetar med sina personliga varumäkesidentiteter2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The theory chapter is based on a model about brand identity, “Brand Identity Prism” (Kapferer, 2008, s.183). This model contains six elements which we have supplemented with theories about personal branding. This because the focus and theory on a person's brand identity is almost non-existent. The purpose of the study is therefore to examine how editors at fashion magazines are working with their brand identity in the personal brand and thereby create an understanding of the identity function. The question our study aims to answer is: "How do editors of fashion magazines work with their brand identity?"

    To meet the objective and to answer the question formulation we have chosen to use a qualitative research method with a semi-structured interview. Interviews are conducted with Charlotta Flinkenberg, Hermine Coyet-Ohlén, Mona Johansson and Per Nilsson. All interviews are presented in chapter four "Empiri" and analyzed in subsequent chapters.

    The analysis of our respondents’ answers generated a modified model of Kapferers' Brand Identity Prism (Kapferer, 2008, s.183). We argue that this modified model shows a more clear picture of each of the factors impact on the personal brand identity.

    The results of the study show that culture, with values and core values as key concepts, serve as a base for the work with the personal brand identity.

        Keywords: Personal branding, Brand, Brand Identity, Values, Identity Prism

  • 90.
    Andersson, Marcus
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Holting, Erik
    Halmstad University, School of Business and Engineering (SET).
    Motivationsarbete i företag: Hur kan företags strategier, för att motivera sina anställda, beskrivas?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 91.
    Andersson, Mattias
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Persson, Annika
    Halmstad University, School of Business and Engineering (SET).
    Internation Standards on Auditing: Revisorers upplevelser om revisionskvaliténs förändring efter implementeringen av en ny revisionsstandard2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.

  • 92.
    Andersson, Niklas
    et al.
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Kimström, Jason
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    ON THE ACQUISITION OF KNOWLEDGE AMONG ECO-INNOVATION FIRMS: THE INFLUENCE OF EXTERNAL SOURCES2014Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 93.
    Andersson, Oscar
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Livh, Clara
    Halmstad University, School of Business, Engineering and Science.
    Investeringar i energieffektiviseringsåtgärder: En studie om effekten av regionalt energikartläggningsstöd2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 94.
    Andersson, Philip
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Malinova, Kristiana
    Halmstad University, School of Business and Engineering (SET).
    Promotional Products: A quantitative study about which promotional product are thebest to be used in general and specific industries2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Promotional Products - A quantitative study about which promotional product are thebest to be used in general and specific industries

    Authors: Philip Andersson and Kristiana Malinova

    Supervisor: Jean-Charles Languilaire

    Examiner: Christine Tidåsen

    End seminar: 2012-06-04

    Level: Bachelor Dissertation in Marketing, 15 Swedish credits, Spring 2012

    Key words: promotional products, promotional items, promotional gifts, product advertising,promotion, promotion methods and swag.

    Question:“Which are the best promotional products to be used by companies in general andin specific industries?”

    Purpose: The purpose of this study is to describe and analyze the use and the importance ofpromotional products for companies. What we want to achieve with this study is to find outwhich promotional product is the best in general and in specific industries. We will explorethe power of promotional items and how to achieve the best results when it comes to savingtime and money.

    Theoretical framework: The theoretical framework includes theories regarding whatcompanies need to consider when choosing to use promotional products. The theories whichare used are based to on the four hypotheses which we have chosen to analyze.

    Methodology and Method: This dissertation is a quantitative study with a deductive andextensive approach.

    Empirical framework: The empirical framework present findings and statistics of theresearch.

    Analysis: The four hypotheses are analyzed and critical examined.

    Conclusion: If companies learn how use promotional products they will gain a greatadvantage on the market. The type of the industry is of great importance when it comes tochoosing the right promotional products.

  • 95.
    Andersson, Philip
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Thuresson, Daniel
    Halmstad University, School of Business, Engineering and Science.
    Val av revisor i onoterade ägarledda företag: En studie om vilka faktorer som påverkar onoterade ägarledda företags val av revisor2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

  • 96. Andersson, Pia
    et al.
    Karlström, Klara
    Factors influencing a customer’s loyalty in B2B relationships: A qualitative study of relationship marketing2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Factors influencing a customer’s loyalty in B2B relationships: A qualitative study of relationship marketing

    Authors: Klara Karlström & Pia Andersson

    Advisor: Svante Andersson

    Level: Master thesis in marketing (15 Swedish credits). Spring 2014.

    Keywords: Customer loyalty, Behavior, Relationship marketing, B2B

    Purpose: The purpose of this study is to get a deeper understanding of which factors that influence a customer’s loyalty in the relationship between a supplier and a customer in B2B and how these factors are achieved?

    Frame of Reference: In the following chapter we present theory from previous research related to our research questions and purpose. First, a conceptualization of relationship marketing is outlined followed by theory regarding customer loyalty. Second, the selected factors of relationship marketing that can indicate customer loyalty are presented one by one.

    Methodology: In this chapter all the method choices to fulfill the thesis’ purpose and to answer the research questions are discussed and motivated. The choices for this study are comprehensive approach, qualitative method, a case study with one case company interviewing three informants.

    Empirical Study: In this chapter we present primary data that is collected for our study. It is collected through personal interviews with three informants at Getinge.

    Conclusion: Our conclusion is that satisfaction is more important that the other nine factors and that shared value and bonding are less important then the other factors. How they are achieved depend on the situation, the employee at Getinge and the customer in specific and there are no clear guidelines on how the should be achieved. Although there are no guidelines there are directions and the achievement of the factors are based on Getinge’s core values. The employees of Getinge are using the core values together with their individual common sense to reach the best result of customer loyalty.

  • 97.
    Andersson, Sandra
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Wennerström, Anneli
    Halmstad University, School of Business, Engineering and Science.
    Skulder – intressenters inställning till förslaget beträffande definition, recognition och derecognition i IASB:s föreställningsram2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

    This essay is written in Swedish. 

  • 98.
    Andersson, Sara
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Bengtsson, Julia
    Halmstad University, School of Business, Engineering and Science.
    Nystartade företag och rådgivning: finns det samband mellan efterfrågan på rådgivning och företagsledarens kunskaper, intressenter och bransch?2015Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [sv]

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

  • 99.
    Andersson, Sara
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Carlsson, Nora
    Halmstad University, School of Business, Engineering and Science.
    Riskhantering vid kreditbedömning för kommersiella fastigheter: En studie inom banksktorn2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 100.
    Andersson, Sebastian
    et al.
    Halmstad University, School of Business and Engineering (SET).
    Kokot, Bojan
    Halmstad University, School of Business and Engineering (SET).
    Radic, Aleksandar
    Halmstad University, School of Business and Engineering (SET).
    Fastighetsbranschen bygger på ledarskap: Den coachande ledarstilens effekt på self-efficacy2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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