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  • 101.
    Amos, Gideon Jojo
    Halmstad University, School of Business, Innovation and Sustainability, 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

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  • 102.
    Amos, Gideon Jojo
    et al.
    Halmstad University, School of Business, Innovation and Sustainability, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Awuah, Gabriel
    Halmstad University, School of Business, Innovation and Sustainability, Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    In search of competitiveness through innovation-driven corporate social responsibility (CSR) initiatives in Multinational Enterprises (MNEs) subsidiaries2014Conference paper (Refereed)
  • 103.
    Amos, Gideon Jojo
    et al.
    Halmstad University, School of Business, Innovation and Sustainability, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Baffour Awuah, Gabriel
    Halmstad University, School of Business, Innovation and Sustainability, 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

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  • 104.
    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.

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  • 105.
    Anderek, Johan
    et al.
    Halmstad University.
    Andersson, Fredrik
    Halmstad University.
    Vad ska jag bli när jag blir stor?: En studie om vad som motiverade kadetter att söka officersprogrammet.2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The development in recent years' in our vicinity places new demands on the Swedish Armed Forces. The national defence is once again in focus and for the first time in a very long time the Swedish Armed Forces is facing a readmission and growth. Over the next ten years retirements among officers will be of significant size. At the same time the Swedish Armed Forces have had a hard time filling the positions at the Officers' Programme the last few years.

    The purpose of the study is to gain an understanding of the motives that existed for applying for the Officers' Programme.

    The study is conducted with an inductive approach, a qualitative method and inspired by Grounded Theory. The empirical data is obtained through interviews with first-year cadets at the Officers' Programme.

    During the coding process of the empirical data four main categories emerged which give an understanding of what was behind and motivated the cadets to apply for the Officers' Programme. These four main categories are Personal Ambition, Social Inclusion, Potential Development and External Influence.

    The conclusions in the study are that the cadets' motives and underlying factors for applying for the Officers' Programme are that an individual with great Personal Ambition senses that Social Inclusion as well as Potential Development are fulfilled in the Swedish Armed Forces. In this process, External Influence acts as a catalyst and drives them to apply to the Officers' Programme.

    The cadets express a desire to perform. They also express a desire to be part of a larger group and work for the best of the group. Furthermore, they express a desire to defend the Swedish freedom, our values and our democracy. In addition, the cadets express their appreciation of benefits such as sports in working hours, getting a paid academic education and the opportunity to make a career. They also have a need to get feedback on their work and emphasize the importance of the personal experience.

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  • 106.
    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.

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  • 107.
    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)
  • 108.
    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).

  • 109.
    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
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    Grön Marknadsföring - En fallstudie om företags attityder och det bakomliggande samhällsansvaret
  • 110.
    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.

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  • 111.
    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
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  • 112.
    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.

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  • 113.
    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.

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  • 114.
    Andersson, Björn
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Seger, Henrik
    Halmstad University, School of Business, Innovation and Sustainability.
    Cybersoldater under frammarsch: Är vi på rätt väg?2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose - Just like society in general, the Swedish Armed Forces are increasingly digitizing their operations. It increases capability but increases the risks of cyberattacks. As one of several measures, the Swedish Armed Forces therefore introduced the Cyber Soldier personnel category. The purpose of this study is to investigate how the introduction of cyber soldiers has been handled within the Swedish Armed Forces' organization and in what way it has affected cyber defence capability.

    Design/methodology/approach - The study was conducted as a qualitative interview study where respondents from different organizational levels gave their views on the cyber soldier introduction. This by following the cyber soldier role from a life cycle perspective from the planning stage through the education and on to the career.

    Findings - The findings of the study shows that the strategy for building up cyber defence and the role of cyber soldiers are not sufficiently well communicated within the Armed Forces. The study shows that there is a need for a life cycle perspective for cyber soldiers' competence development that extends beyond conscription, which can be seen as a paradigm shift for how the Armed Forces normally train and handle war-deployed personnel.

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  • 115.
    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
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    The more we get to people to talk to us, the more we get to know about them
  • 116.
    Andersson, Christopher
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Olsen, Viktor
    Halmstad University, School of Business, Innovation and Sustainability.
    Hur arbetar banker med hållbarhetvid kreditgivning till fastighetsbolag: En studie som omfattar både banker ochfastighetsbolags perspektiv2022Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question: How do banks work within their relationship with real estate companies with sustainability in their lending process?

    Purpose: The purpose of the study is to describe and create a greater understanding of how banks in their relationship with real estate companies work with sustainability in their lending process. To gain a greater understanding we also intend to see this from the real estate companies' perspective. In addition to this, we want to get an idea of whether the parties have different view on the relationship in practice.

    Methodology: This study has been carried out with a qualitative research method and we have used an abductive research approach. The empirical survey is based on semi-structured interviews with nine interviewees. The literature study was carried out by collecting theories from previous research studies and from course literature. The analysis model that has been used in the study is based on our own constructed analysis model and a qualitative content analysis using the Gioia method.

    Conclusion: The results of this study show that banks, through a long-term relationship characterized by openness and trust between the parties, are the main means of promoting sustainable development. The banks also strive to see a constant development process in the real estate companies' work with sustainability. Furthermore, banks do not try to influence the real estate companies' organizational decision-making when granting credit, nor do they have any clear sustainability requirements for the real estate companies. In addition, banks do not use capital costs as an incentive to guide real estate companies' work with sustainability. When lending, it is the environmental aspect of the ESG that weighs most heavily in the banks' assessment. The banks' sustainability framework for assessing and influencing the real estate companies' sustainability work is currently still superficial and relatively undeveloped.

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  • 117.
    Andersson, Christopher
    et al.
    Halmstad University.
    Olsen, Viktor
    Halmstad University.
    Hållbarhetsarbetet inom allmännyttiga och privata fastighetsbolag2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 118.
    Andersson, Conny
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Jörgensen, Victoria
    Halmstad University, School of Business, Engineering and Science.
    Beslutsfattande vid övergången till multikanal företag: En kvalitativ studie om resonemanget inför beslutet att anskaffa e-handel2020Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Omvärlden förändras allt snabbare på grund av den ökade globaliseringen som råder, detta har lett till att organisationer ofta verkar på dynamiska och instabila marknader. Företag behöver därför alltmer anpassa sig efter utvecklingen som sker, vilket innebär att de ställs inför komplexa och omfattande beslut som är avgörande för dess fortsatta existens. För små företag kan övergången till att bli ett multikanal företag, det vill säga att anskaffa e-handel, vara ett komplext beslut med den kunskap som finns inom företaget. Syftet med denna studie är därför att undersöka och få förståelse för hur små företag inom detaljhandeln med inriktning på klädeshandeln, resonerade inför beslutet att övergå till att bli ett multikanal företag.

    I denna studie har en induktiv ansats använts då inriktningen är att tolka respondenternas svar för att på så sätt skapa en förståelse för hur resonemanget inför beslutet har förts. Genom att kvalitativa intervjuer har genomförts med ägare, delägare och e-handelsansvariga, vilket är de personer som har varit insatta och delaktiga i beslutet anses den insamlade empirin relevant för studien. Vid utformningen av intervjuguiden har studiens syfte och teoretiska referensram varit utgångspunkten, med denna utgångspunkt säkerställdes att alla aspekter i resonemanget framkommit av intervjuerna. Med anledning av den flexibilitet och öppenhet som följer med semistrukturerade intervjuer har därför insamling av primärdata utförts på detta sätt. Vidare har det möjliggjort att följdfrågor har kunnat ställas och genom detta har nyansskillnader och olika aspekter kunnat uppmärksammas.

    Resultatet av studien visar på att resonemanget som förts inför beslutet att anskaffa e-handel påverkas av kontexten som företaget befunnit sig i vid den tidpunkten då beslutet fattades. De responderande företagen som var tidiga med att anskaffa e-handel påvisar en mer begränsat rationell karaktär än de som var sena, dock har det slutgiltiga beslutet att anskaffa e-handel varit begränsat rationellt då intuitionen har spelat en avgörande roll. De som tidigt fattade beslutet att anskaffa e-handel påvisar även att en resursbaserad syn har använts till skillnad från de som var sena med beslutet som påvisar en marknadsbaserad syn.

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  • 119.
    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.

  • 120.
    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.

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    Employee retention or company performance - The implied contribution of internal marketing activities
  • 121.
    Andersson, Erik
    Halmstad University, School of Business, Engineering and Science.
    Digitalisering i banksektorn och dess påverkan på olika generationer2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att undersöka digitaliseringen inom banksektorn och hur den minskade fysiska kontakten uppfattas av svenska bankkunder. Vidare syftar studien till att undersöka hur detta skiljer sig mellan generationer och hur digitaliseringen påverkar kundnöjdhet och kundlojalitet, både generellt och mellan olika generationer. Denna studie är avgränsad till att jämföra följande fyra generationer i Sverige: Baby Boomers (födda 1945–1964) Generation X (födda 1965–1979) Generation Y (födda 1980–1994) och Generation Z (födda 1995–2009)

    Teoretisk referensram: Den teoretiska referensramen innefattar fyra huvudsakliga delar: Digitalisering – Minskad fysisk kontakt, Kundnöjdhet – Upplevelse av tjänsten, Kundlojalitet och Generationsteori. Teorin beskriver digitaliserings utveckling i Sverige där vi ser en kraftig ökning av digitala tjänster inom banksegmentet och att fler och fler banker stänger kontor. Vigår igenom vanliga teorier inom kundnöjdhet och kundlojalitet och beskriver sedan typiska kännetecken hos de fyra generationsgrupper som skall studeras.

    Metod: Studien använder en kvantitativ forskningsmetod med en enkätundersökning som underlag för framarbetat resultat. Enkäten bestod av 22 frågor och 144 svar samlades in från respondenter från fyra olika generationer. Svaren analyserades sedan med deskriptiv analys.

    Resultat och slutsats: Undersökningens resultat visar att de flesta kunder använder bankens digitala tjänster regelbundet och är överlag nöjda med sin bank och bankens digitala tjänster. Flera respondenter betonar dock vikten av fysiska möten för vissa specifika tjänster. Vilka dessa tjänster är varierar mellan generationerna. Baby Boomers och Generation Y är de minst nöjda kundgrupperna medan Generation Z och Generation X är de mest nöjda. Det är svårt att dra slutsatser gällande hur digitaliseringen påverkar kundnöjdhet och kundlojalitet men resultatet visar att det finns skillnader mellan hur olika kunder och generationer upplever den distansering som sker i bankbranschen. Därför är det viktigt att banker följer upp hur olika generationer ser på digitaliseringen för att skapa förståelse för hur man kan bemöta olika kundgrupper på bästa sätt.

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  • 122.
    Andersson, Erik
    et al.
    Halmstad University.
    Björk, Joakim
    Halmstad University.
    Professionens värdering av officerens yrkesutövning: En explorativ studie om vad officeren värderar vid bedömning av sin underställda officers prestation.2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studiens syfte är att förstå vad officeren värderar vid bedömning av sin underställda officers prestation i sin yrkesutövning.Studien är genomförd med en induktiv ansats och kvalitativ metod. Empirin har inhämtats genom respondentintervjuer med de officerare som har erfarenhet av att värdera sina underställda officerares prestation, kompanicheferna. Även plutoncheferna som blivit värderade har intervjuats som fokusgrupper.Resultatet av empirin visar att officeren värderar fyra konceptuella teman: 1) Vad en officer är eller bör vara 2) vad plutonchefen gör 3) externa faktorer och 4) chefens helhetsbild. Värderingen förmedlas till plutonchefen enligt de fastställda processer och styrmedel som organisationen har som en bedömning av dennes prestation.Detta kan förstås utifrån de grundläggande kriterier som utgör en profession. Tillsammans med officersprofessionens militära expertis som är sprunget ur det samhälleliga behovet av organisering och ledning av väpnad strid.Studiens övergripande slutsats är att officerens yrkesutövning utsätts för en särkoppling mellan officersprofessionens konfliktlogik, vilken omfattar organisering och ledning av väpnad strid, och samverkanslogik, som präglar fredstid, vardag och produktion av förband. Särkopplingen ses också i officerens övning som chef över sin pluton, som i grunden är en simulerad verklighet. Simuleringen medför att den verkliga konsekvensen av officerens fattade beslut aldrig blir känd. Det är således svårt att värdera en prestation i konfliktlogisk mening. Särkopplingen påverkar värderingen då officeren enbart blir värderad för sin förmåga i samverkanslogisk mening och inte den militära expertis som utgör konfliktlogiken. Detta kan medföra att officersprofessionen urvattnas och avprofessionaliseras.

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  • 123. Andersson, Filip
    et al.
    Andersson, Johan
    To sell, or not to sell: En kvalitativ studie om motiven bakom till varför, eller varför inte, ägarfamiljen i ett familjeföretag väljer att sälja till en extern aktör2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During 2021, mergers and acquisitions (also known as M&A) experienced record-breaking numbers. In line with there being an array of M&As having been realized, there also exist various and multiple reasons for the company owners to go through with the process - or to decline the offer. As such, the motives and reasoning steering the owner’s decision regarding offers from external actors constitute a fascinating research area. Thus, out of interest of the aforementioned, the aim of this study is to provide a deeper understanding of the motives driving the decision-making of family-owned business owners in times of external offers being put on the table. Undertaking this endeavor, the frameworks of Socioemotional Wealth Theory (SEW) and Agency Theory (Economic-Rational) constitute key theoretical concepts. More specifically, we ask: how does the family who owns the business value an external offer - and why do they reason the way they do? Conducting semi structured interviews with four owners of small family companies located in Småland, this thesis provides insights and interpretations generated by a qualitative research design and abductive data collection. The conclusion drawn is that motives differ greatly. More specifically, the evaluation of external offers is generally impacted by values and priorities associated with SEW. However, in connection to suboptimal change-of-generation possibilities, the economic-rational reasoning receives greater attention. Thus, recognizing the importance of change-of-generation, future research should explore this factor more extensively. 

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  • 124.
    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.

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  • 125.
    Andersson, Frida
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Öman, Albert
    Halmstad University, School of Business, Innovation and Sustainability.
    Möjliggörande och begränsande verksamhetsstyrningens samspel med motivation.: En kvalitativ studie om små och medelstora företags verksamhetsstyrning.2024Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Enabling and coercive control ́s interaction with motivation. Subject: Bachelor's thesis in business administration, 15 credits. 

    Purpose: Examine how employees in small and medium-sized enterprises perceive enabling and/or coercive control, and how these control systems interact with motivation. 

    Study question: How do employees' perceptions of enabling and coercive control interact with their motivation in small and medium-sized enterprises? 

    Method: Initially, the research gap that forms the basis of the study is identified, followed by the formulation of the study question. The question is answered through collection and analysis of empirical data from six semi-structured interviews. 

    Conclusion: The result of this study shows that the management control within a company is neither fully enabling nor coercive, rather the characteristics interact with each other. The choice of control greatly depends on the size and industry of the company. The study also shows that the characteristics of management control affect motivation, where enabling control predominates. 

    Keywords: Management control, enabling control, coercive control, Levers of Control, motivation, small- and medium-sized enterprises. 

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  • 126.
    Andersson, Gustav
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Karlsson, Gustav
    Halmstad University, School of Business, Innovation and Sustainability.
    Varför väljer små aktiebolag frivillig revision?: En kvalitativ studie med företag och revisorers perspektiv på frivillig revision2022Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2010 Sweden abolished the mandatory audit for small limited companies. The threshold now stands at 3 million kr in turnover, 1,5 million kr in balance sheet total and 3 employees. For companies who do not exceed two of these limits in two consecutive years, the audit is now voluntary. Despite this, many companies choose to do voluntary audit. 

    The purpose of the study is to understand and explain why small limited companies choose to do voluntary audit. By analyzing the perspectives from both companies and auditors, the study aims to contribute with deeper understanding of the reasons behind the decision to do voluntary audit. The study uses a qualitative method with semi-structured interviews. 7 companies and 3 auditors have been interviewed. 

    Conclusions of the study indicates that small companies are heterogeneous and that there are many things that can explain the decision to do a voluntary audit. The study finds future growth, external ownership, influence of stakeholders, reliable financial reports, traits of the business leader and advice from the auditor to be things that can influence the decision to do a voluntary audit. However, stakeholders and advice from the auditor have a smaller influence on the decision to do a voluntary audit than we thought. 

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  • 127.
    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
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  • 128.
    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.

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    Investering i solceller
  • 129.
    Andersson, Jenny
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Torbjörnsson, Felicia
    Halmstad University, School of Business, Engineering and Science.
    Kundlojalitet och förtroende beträffande bankverksamhetens digitalisering: Med utgångspunkt i ett företagsperspektiv2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att beskriva hur digitaliseringen av bankverksamheten har påverkat företagskundernas kundlojalitet och förtroende. Syftet är också att analysera och skapa förståelse kring hur bankerna arbetar för att upprätthålla företagskundernas kundlojalitet och förtroende till följd av bankernas digitalisering. Målet är att utveckla en modell över bankernas förtroendearbete kopplat till digitaliseringen.

    Metod: Arbetet har sin grund i den deduktiva ansatsen då utgångspunkten ligger i den tidigare forskning som finns inom det valda området. Arbetet är en fallstudie och det valdes en kvalitativ metod för att samla in det empiriska materialet, som sedan resulterade i en semistrukturerad intervjuguide (se bilaga 1). Det genomfördes sex stycken intervjuer med representanter för olika banker, som sedan användes för att skapa empirikapitlet. Därefter gjordes en empirisk analys av det insamlade materialet och till sist gjordes en teoretisk analys som testades mot referensramen för att se huruvida bankernas arbete med kundlojalitet och förtroende har påverkats av digitaliseringen.

    Slutsats: Genom arbetet kunde flertalet slutsatser dras; några som stärkte det som förväntades innan och några som överraskade. En av två de viktigaste slutsatserna som drogs var att digitaliseringen av bankverksamheten inte har påverkat företagskundernas kundlojalitet och förtroende på ett märkbart sätt. Den andra slutsatsen som kunde dras var hur viktigt det är för bankerna att träffa och överträffa företagskundernas förväntningar samt att vårda relationerna för att skapa ett varaktigt förtroende mellan företagskund och bank.

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  • 130. 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.

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  • 131.
    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. 

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  • 132.
    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.

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  • 133.
    Andersson, Johan
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Gharaie, Amirhossein
    Halmstad University, School of Business, Innovation and Sustainability.
    It is Time to Become Data-driven, but How: Depicting a Development Process Model2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The business model (BM) is an essential part of firms and it needs to be innovated continuously to allow firms to stay or become competitive. The process of business model innovation (BMI) unfolds incrementally by re-designing or developing new activities in order to provide value propositions (VP). With increasing availability of data, pressure on BMI to orchestrate their activities towards putting data as a key resource and develop data-driven business models (DDBM) is growing.

    Problematization: The DDBM provides valuable possibilities by utilizing data to optimize current businesses and create new VPs. However, the development process of DDBMs is outlined as challenging and scarcely reviewed.

    Purpose: This study aims to explore how a data-driven business model development process looks. More specifically, we adopted this research question: What are the phases and activities of a DDBM development process, and what characterizes this process?

    Method: This is a qualitative study in which the empirical data was collected through 9 semi-structured interviews where the respondents were divided among three different initiatives.

    Empirical Findings: This study enriches the existing literature of BMI in general and data-driven business model innovation in particular. Concretely, this study contributes to the process perspective of DDBM development. It helps to unpack the complexity of data engagement in business model development and provides a visual process model as an artefact that shows the anatomy of the process. Additionally, this study resonates with value logics manifestation through the states of artefacts, activities, and cognitions.

    Conclusions: This study concludes that the DDBM development process is structured with two phases as low data-related and high data-related activities, inheriting seven sub-phases consisting of different activities. Also, this study identified four underlying characteristics of the DDBM development process comprising value co-creation, iterative experiment, ethical and regulatory risk, and adaptable strategy.

    Future research: Further work is needed to explain the anatomy and structure of the DDBM development process in different contexts to uncover if it captures various complexities of data and increases its generalizability. Furthermore, more research is required to differentiate between different business models and consequently customizing the development process for each type. Future research can also further explore the value co-creation in developing DDBM. In this direction, it would be interesting to consider connecting the field of open innovation to the field of DDBM and, specifically, its role in the DDBMs development process. Another promising avenue for future research would be to go beyond the focus on merely improving the VP to maximize the data monetization, and instead focus on the interplay and role that data has on sustainability. 

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  • 134.
    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.

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  • 135.
    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.

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  • 136.
    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.

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  • 137.
    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.

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  • 138.
    Andersson, Kajsa
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Flysjö, Timothy
    Halmstad University, School of Business, Engineering and Science.
    Beslutsunderlagets påverkan på lönsamheten: En studie av beslutsunderlagets effekt på avkastningen vid förvärv av hyresbostäder2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to understand how the process, frameworks and routines in a property investment affect a real estate company’s profitability, as well as if the processes follow the framework developed by Roberts & Henneberry's (2007).

    The research question "What does the real estate company's investment process have for the effect on the profitability of investment in rental housing?" gets tackled through an abductive approach where theory from previous research was mixed with empirical data from 8 semistructured interviews with real estate companies.

    The result of the study was that there is no clear link between a company's investment process and its profitability. Instead, it was the size of the company that was the driving factor in corporate profitability, as smaller real estate companies rarely have a formal investment process and are sometimes welcome to deviate from their profitability requirements to invest in properties with a certain geographical location. There was also no proof that the companies had worse returns than if they would’ve followed Roberts & Henneberry's 8-step investment process model. Instead, it turned out for several companies, there is a market advantage in being able to act quickly and without having to follow a formal investment process when acquiring real estate.

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  • 139.
    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?

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  • 140.
    Andersson, Linnéa
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Aldén, Julia
    Halmstad University, School of Business, Innovation and Sustainability.
    Entreprenörskap: Entreprenörers finansiella kompetens och drivande av företag2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to depict experienced entrepreneurs' financial literacy and gain an understanding of how effectuation and causation interact with their way of running companies. To achieve this, the empirical material will be based on interviews with entrepreneurs who have run companies for at least ten years. 

    The study has been based on an abductive research and on a qualitative research method. To answer the question “How do entrepreneurs, who have been active for at least ten years and run SMEs, perceive their financial literacy and how can their behavior be linked to effectuation and causation?” and thus fulfill the purpose of this study, previous research has been collected within the subject and presented under the theoretical framework. Furthermore, semi-structured interviews were conducted on questions based on the theoretical framework. The respondents are six entrepreneurs who have run companies for at least ten years. 

    The result of the study shows that the level of the financial literacy does not affect if the entrepreneurs consider effectuation or causation in the running of their company. However, it is noticed that financial education can have an impact on the logic that the entrepreneurs apply. It turns out that regardless of the logic the entrepreneurs use, there are several working paths to the same goal, a successful company. 

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  • 141.
    Andersson, Ludvig
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Björklund, Rasmus
    Halmstad University, School of Business, Innovation and Sustainability.
    Svenska aktiebolags redovisning av lojalitetsprogram och IFRS 15 inverkan på redovisningen2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The prevalence of loyalty programs used to attract and keep customers loyal to the company by making return purchases has increased in the marketing strategy used by more and more companies. It is in the nature of a wide variety of loyalty programs to offer consumers benefits in the future causing a liability for the offering business. According to IFRS 15 loyalty programs should be evaluated and presented in the company's financial statements to their fair value of financial commitment to its customers.

    Purpose: This study's purpose is to describe how and to what extent Swedish companies, that is required to use IFRS 15 in their accounting, reports on their loyalty programs in the annual report. In addition, the purpose is also to analyze and understand why Swedish companies report as they do and to analyze how the new accounting standard IFRS 15 has affected companies ́ yearly reports.

    Method: With detailed analysis of 14 company’s annual reports; 2 owned by the Swedishgovernment, 10 public trade companies and 2 former traded companies, and further detailed interviews with 4 out of these companies this study has obtained a wide understanding of how loyalty programs are disclosed in financial reports in a Swedish context. This study uses a qualitative method.

    Theoretical framework: This study bases its theoretical reference from the stakeholder theory, financial disclosure theory and Swedish regulations, this study explores IFRS 15 and loyalty programmes and the disclosure requirement in this accounting standard.

    Findings: The international accounting standard IFRS 15 clashes to some extent with Swedish accounting principles, which means that Swedish limited companies, for various reasons, choose not to provide more information about the loyalty program than they do. Among other things, companies have listened to auditors' guidelines on what needs to be reported, with reference to Swedish accounting principles, and also to some extent created their own practice when they choose to report equally to their competitors.

    From the majority of surveyed companies' financial reports, it is not possible for stakeholders to deduce how valuation took place, nor what risks the loyalty program may entail.

    The study has shown that the more extensive and complex loyalty program the company uses, the more assessments and assumptions in valuation that can be difficult to get accurate. By presenting a valuation model, companies could reduce the information gap between company management and the company's stakeholders, thus also reducing risks.The debt linked to the loyalty program can amount to large sums in relation to the company's results. At the same time, more and more companies are choosing to use loyalty programs and those companies that are already using loyalty programs expect them to grow. This means that the reporting of loyalty programs and the information companies choose to provide about these is becoming increasingly important.

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  • 142.
    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.

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  • 143.
    Andersson, Magnus
    et al.
    RISE Research Institutes of Sweden, Gothenburg, Sweden.
    Lindlöf, Ludvig
    Halmstad University, School of Business, Innovation and Sustainability.
    Your purpose or mine? Perspectives on data in innovation ecosystems2023In: International Journal of Technology Management, ISSN 0267-5730, E-ISSN 1741-5276, Vol. 91, no 3/4, p. 219-238Article in journal (Refereed)
    Abstract [en]

    Innovation in ecosystems becomes increasingly attractive for incumbents as the technical complexity increases and complementarities play an increasingly important role for global competition. Digital platforms are becoming one of the primary means to that end, where incumbents can gain scale effects and reap the benefits of the creative crowd while maintaining ownership of the core product. But a lion’s share of these platforms hinges on the accessibility of data, and the view of the value of this data differs among actors in the system. This paper accounts for a case study of two type actors in an innovation ecosystem: the core actor (OEM) and the peripheral actor (third party service provider). From interviews with representatives of these actors, we find that their perspectives on the data and its usefulness outside its intended context differ. We label the perspectives purposive and multi-contextual; we formulate their descriptions and outline managerial implications. We argue that these differing perspectives are at the crux of establishing innovation capabilities in ecosystems based on digital platforms. Copyright © 2023 Inderscience Enterprises Ltd.

  • 144.
    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. 

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  • 145.
    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

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  • 146.
    Andersson, Marcus
    et al.
    Halmstad University, School of Business, Innovation and Sustainability.
    Hasselberg, Fredrik
    Halmstad University, School of Business, Innovation and Sustainability.
    Pergite!: Drivkraft som skapar utveckling2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Med anledning av de senaste årens omvärldsutveckling genomgår Försvarsmakten en tillväxt i kontrast mot 1990 och 2000-talets stora neddragningar. Försvarsmakten transformeras återigen mot ett nationellt försvar samtidigt som ett annalkande NATO-medlemskap står vid dörren.De demokratiska ramverken styr Försvarsmakten och hur de skall hantera sin verksamhet. Försvarsmakten har i sin tur delegerat ansvaret till de förband som fungerar som utbildningsplattformar, samtidigt som de vidmakthåller och utbildar krigsförband.Vid Livregementets husarer, K 3, återfinns två av Försvarsmaktens krigsförband, Jägarbataljon och Underrättelsebataljon. Dessa två utgör en del av lätta rörliga förband som finns inom Försvarsmakten vilka med kort varsel kan sättas in i insatser nationellt som internationellt. Regementet K 3 har en lång historia av att uppträda i mindre enheter där uppdragstaktik är en av huvudbultarna i krigföringen.Studiens omfattning syftar till att skapa förståelse kring utvecklingen av dessa två krigsförband vid K 3.Studien är genomförd som en kvalitativ, induktiv undersökning med intervjupersoner som har en bakgrund som chefer vid de två krigsförbanden, Jägarbataljon och Underrättelsebataljon, vid K 3.De övergripande teman som identifierats i studien är Drivkraft, Lärande, Ledning & Styrning. Studien placerar inte dessa teman i någon form utav hierarkisk ordning utan de syftar till att skapa förståelse för utvecklingen.Slutsatserna visar på att personalen vid förbanden har en stark kultur av att vilja utveckla sin verksamhet. Vidare beskrivs en stor brist på resurser som riskerar att påverka en utveckling vid förbanden.

  • 147.
    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
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    Motivationsarbete i företag
  • 148.
    Andersson, Mattias
    et al.
    Halmstad University.
    Gummesson, Eric
    Halmstad University.
    Is sharing really caring?: A qualitative study on targeted ads from a consumer perspective2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Is sharing really caring?

    Subject: Bachelor thesis in International Marketing, 15hp

    Authors: Mattias Andersson & Eric Gummesson

    Keywords: consumer behavior, targeted ads, advertising, privacy, consumer intrusiveness

    Problem statement: This study looks to provide clarity about consumers' perception of the intrusiveness of a targeted advertisement and their overall behavior in regard to targeted ads. The authors of this look to find out what different factors play a role in a consumer’s mind when they see a perfectly tailored ad made just for them. Have targeting ads possibly become too specific and intrude on consumer privacy? Could this cause a negative reaction because of the huge amount of data consumers are sharing on the web? In what way does the consumer react or behave?

    Purpose: This study investigates a consumer perspective of targeted advertisement and will provide relevancy of consumers’ behavior regarding targeted ads

    Method: A qualitative approach has been used in order to gain insight of consumers’ behaviors regarding targeted advertisement. This has been achieved via semi-structured interviews which showed great value and provided detailed information on the matter.

    Conclusion: The results have led to an increased understanding of what marketers should take into consideration when targeting consumers with tailored advertisements. A big factor as to whether people are more accepting towards the practice of targeting ads was based on the level of awareness and control over their personal data sharing. The study leans towards seeing customized advertising as a more viable option than personalized advertising based on the intrusiveness and the management of consumers personal data.

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  • 149.
    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.

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  • 150.
    Andersson, Moa
    et al.
    Halmstad University.
    Kvarfordt, Emilia
    Halmstad University.
    Stora företags upprättande och utmaningar vid hållbarhetsrapportering2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I Sverige blev stora företag skyldiga att upprätta hållbarhetsrapporter när EU-direktivet infördes i den nationella lagstiftningen. Den lag som formats utifrån direktivet kan dock anses sakna detaljerad information, vilket öppnar upp för tolkning. Detta kan leda till att företag känner behov av att komplettera lagstiftningen med riktlinjer. Det finns ett flertal olika riktlinjer företag använder och tar stöd i vid upprättandet av hållbarhetsrapporter, där Global Reporting Initiatives riktlinjer är de mest använda. Att företag använder sig av olika riktlinjer leder till en variation bland rapporterna, något som försvårar en potentiell jämförbarhet. En vag lagstiftning och den mängd riktlinjer som finns är två exempel på faktorer som kan bidra till att hållbarhetsrapportering upplevs utmanande. 

    Syftet med denna studie är att beskriva och analysera stora företags utveckling, upprättande och utmaningar kopplat till hållbarhetsrapportering. Studien baseras på tio kvalitativa intervjuer med respondenter som arbetar med hållbarhetsrapporter internt på företag och/eller som hjälper företag externt med hållbarhetsrapportering. Utifrån dessa intervjuer besvaras studiens forskningsfråga: Hur upprättas hållbarhetsrapporter bland stora företag i Sverige och vilka utmaningar kan uppstå vid upprättandet?

    Studiens resultat pekar mot att det finns stora likheter och skillnader i företags upprättande av hållbarhetsrapporter där företag primärt följer nationell lagstiftning i kombination med andra riktlinjer. Resultatet i studien tyder även på att hållbarhetsrapportering inte är helt oproblematiskt. Företag upplever utmaningar i samband med upprättandet, där en del utmaningar är mer återkommande än andra. Slutligen pekar studiens resultat mot att utvecklingen inom detta område kommer att fortlöpa och att EU-taxonomin kan komma att utgöra en väsentlig betydelse för den fortsatta utvecklingen inom hållbarhetsrapportering.

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