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  • 101.
    Collin, Sven-Olof
    Kristianstad University College, Department of Business Administration.
    The board's functional emphasis: a contingency approach2008In: Corporate Ownership & Control, ISSN 1727-9232, Vol. 6, no 2, p. 73-88Article in journal (Refereed)
    Abstract [en]

    We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.

  • 102.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Why is there no relationship between ownership concentration and performance in Sweden?2002Report (Other academic)
    Abstract [en]

    Ever since Adam Smith there has been a contention that dispersed ownership in a joint stock company is accompanied by low firm performance. This belief has reached its theoretical hights in agency theory. The aim of the paper is to show that mthe contention has to be developed in order to be more attuned with empirical data. It will be argued 1.) That the influence of ownership structure upon performance is mediated through mechanisms inside the firm, the strategy being the most prominent; 2.) That performance has to be divided into profit and risk, and into firm performance, using accounting data, and market performance, using share market performance data; 3.) That the ownership structure is not exclusively a factor that influences the firm, but that the firm and its strategy influence the ownership structure through attracting certain shareholders and repulse others; 4.) That ownership structure is but one mechanism of several corporate governance mechanisms and that performance is ultimately influenced by the mix of the mechanisms; and 5.) Those institutional differences, such as culture, traditions, legislation and history, influence the opportunity set of corporate governance structures and therefore the relative importance of ownership structures in influencing the performance of the firm. A data set from Sweden and from the hard years of 1990 is used in order to empirically support the statements.

  • 103.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Jonnergård, Karin
    Växjö University.
    Qvick, Pernilla
    Kristianstad University, Department of Business Administration.
    Silferberg, Betina
    Kristianstad University, Department of Business Administration.
    Zabit, Sevdia
    Gendered career rein: a gender analysis of the certification process of auditors in Sweden2006Report (Other academic)
    Abstract [en]

    The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.

  • 104.
    Collin, Sven-Olof
    et al.
    Kristianstad University College, Department of Business Administration.
    Jonnergård, Karin
    Växjö University.
    Qvick, Pernilla
    Kristianstad University College, Department of Business Administration.
    Silfverberg, Betina
    Kristianstad University College, Department of Business Administration.
    Zabit, Sevdia
    Kristianstad University College, Department of Business Administration.
    Gendered career rein: a gender analysis of the certification process of auditors in Sweden2007In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 11, no 1, p. 17-39Article in journal (Refereed)
    Abstract [en]

    It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the 'glass ceiling' within organizations, but also the gendered 'career rein' on individuals.

  • 105.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, School of Health and Society.
    Conflict resolution as a board's functional emphasis: empirical evidence in non-for profit riding schools2005Report (Other academic)
    Abstract [en]

    Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

  • 106.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Corporate governance and corporate entrepreneurship in public associations: the case of the riding school2003Report (Other academic)
    Abstract [en]

    A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and  development. An empirical  analysis  of  a  public  association  with  both public and  private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development  of  the  firm.  On  the  other  hand,  the  emphasis  of  the  control function of the board creates a strong management position, which could imply a dynamic development. Thus, our  main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.

  • 107.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Democracy and private property: governance of a three party public private partnership2006Report (Other academic)
    Abstract [en]

    The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.

  • 108.
    Collin, Sven-Olof
    et al.
    Kristianstad University College, Department of Business Administration.
    Smith, Elin
    Kristianstad University College, Department of Business Administration.
    Democracy and private property: governance of a three-party public-private partnership2008In: Public Organization Review, ISSN 1566-7170, E-ISSN 1573-7098, Vol. 8, no 1, p. 53-68Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the study of efficient governance of public– private partnerships (PPPs) through an inductive comparative case study of three riding schools in Sweden. Each school is a three-party PPP between a private firm, a democratic nonprofit association, and a municipality. The results indicate that efficient PPPs mixing private, collective, and communal interests can be established through an adaptive governance strategy. The private firm can shield the democratic association from market influence through adapting to market conditions; the municipality can create a governance strategy; and the democratic association can focus on providing riding services and fostering democratic governance.

  • 109.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Disciplining and enabling action: corporate governance influencing corporate entrepreneurship2003Report (Other academic)
    Abstract [en]

    Corporate governance has been inclined to focus on the disciplining aspect of governance  mechanisms  on  listed  corporations.  We  claim  that  a  theory  of corporate governance has to consider the enabling aspects of the mechanisms, and has  to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance   and   corporate   entrepreneurship   in   two   types   of   corporate governance  structures,  the  company  and  the  public  non-profit  association. Theoretically it is showed that different governance mechanisms influence risk behaviour  and  strategic  opportunism  differently,  indicating  that  governance mechanisms    have    the    capacity    to    restrain    and    stimulate   corporate entrepreneurship.

  • 110.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Dressaging the riding school manager: corporate entrepreneurship through governance of managers in non-profit associations2004Report (Other academic)
    Abstract [en]

    A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to   explain  the   entrepreneurial  propensity  of   democratic  member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for  managerial labour and the methods used in order to develop the manager of the organisation.

  • 111.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Strategy/structure and organisational development in riding schools: a model relating corporate governance and corporate entrepreneurship in the frame of property rights2004Report (Other academic)
    Abstract [en]

    Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.

  • 112.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    The relationship between grade and university prestige2007Report (Other academic)
    Abstract [en]

    The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.

  • 113.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Window of entrepreneurship: explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools2003Report (Other academic)
    Abstract [en]

    The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.

  • 114.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Andersson, Anette
    Kristianstad University, Department of Business Administration.
    Cato, Josefine
    Kristianstad University, Department of Business Administration.
    Hansson, Karin
    Kristianstad University, Department of Business Administration.
    Explaining  the choice of accounting standards in municipal corporations2004Report (Other academic)
    Abstract [en]

    Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   forces  of  coercive,  mimetic  and  normative  pressures  presented  by  the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The  conclusion is that municipal corporations tend to be subject to institutional influence  by  accepting the practice of their auditing firm and by using specific standards order  to legitimise themselves when they have reached a certain size. Additionally,  they  tend  to  act  according  to  PAT  predictions  by  using  those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.

  • 115.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Vagnoni, Emidia
    Università degli Studi di Ferrara, Dpt. di Economia, Istituzioni e Territorio.
    Governance of volunteers in municipalities: institutional differences and similarities between Italy and Sweden2001Report (Other academic)
    Abstract [en]

    The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.

  • 116.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University College, Department of Business Administration.
    Smith, Elin
    Kristianstad University College, Department of Business Administration.
    Window of entrepreneurship: explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools2007In: International Journal of Entrepreneurship and Small Business, ISSN 1476-1297, E-ISSN 1741-8054, Vol. 4, no 2, p. 122-137Article in journal (Refereed)
    Abstract [en]

    The concept of window of entrepreneurship is used in order to explore the relationship between corporate governance and corporate entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action. We find indications of the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been indicated that corporate entrepreneurship is a propensity that can be triggered and terminated.

  • 117.
    Corvellec, Hervé
    Kristianstad University, Department of Business Administration.
    Narratives of organisational performances2002Report (Other academic)
    Abstract [en]

    Whereas management theory and practice tend to adopt an objectifying perspective and regard an organisation's performances literally as what the organisation achieves, I introduce in this paper a distinction between organisational life and the various accounts that are made of this life or its impacts on the organisation's environment. Reminding the reader that what is achieved within an organisation is, with rare exception, accessible to our understanding only through accounts that are made of these achievements, I suggest that it would be more correct to approach an organisation's performances as accounts rather than as objectified acts or results. Having redefined an organisation's performances as accounts, I then explore the structural qualities of performance accounts. I emphasise that they are narratives of achievements and that they are specific enough to constitute a genre. Turning thereafter toward the societal role of performance narratives as a genre, I introduce the conclusive argument of the paper. Taken together, the millions of performance narratives that management produces and consumes daily constitute a vast narrative fresco aimed at reassuring us that late modernity actually manages fulfil its promises of progress. Performance narratives, far from being politically neutral, keep the modernist dream afloat and contribute in a decisive manner to maintain the social order that is attached to it.

  • 118.
    Corvellec, Hervé
    Kristianstad University, Department of Business Administration.
    På tal om Tredje spåret vid Riddarholmen2002Book (Other academic)
  • 119.
    Corvellec, Hervé
    et al.
    Lunds universitet.
    Holmberg, Leif
    Kristianstad University, Department of Business Administration.
    Organisationers vardag: sett underifrån2004Book (Other academic)
    Abstract [sv]

    Denna bok bygger på berättelser från vardagen ute i olika organisationer. Berättelserna är skrivna av unga människor och speglar deras kontakter med arbetslivet i dagens Sverige. Varje kapitel inleds med en översikt av modeller och begrepp med anknytning till kapitlets tema. Sedan följer ett antal berättelser och efter varje berättelse ger författarna en kort kommentar.

  • 120.
    Csaki, Daniel
    et al.
    Kristianstad University College, Department of Business Administration.
    Rudolfsson, Anreas
    Kristianstad University College, Department of Business Administration.
    "Interna logistiklösningar för Äppelriket"2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Problemen som föranlett detta examensarbete är en önskan hos Äppelriket att ge förslag på interna logistiklösningar med hänsyn till de krav som ställs av omgivningen. ICA och COOP ställer krav på deras leverantörer att de ska genomgå en BRC-certifiering och få den godkänd.

    Förändringar av befintliga processer måste därför ske inom Äppelriket. De problemområden som behandlas i uppsatsen är att truckverksamheten måste elimineras i sorteringshallen samt paketerarnas ergonomiska arbetsvillkor måste förbättras. Dessa problem rör sig i sorteringshallen, vilket är vår avgränsning i denna uppsats.

    Syftet med uppsatsen är vi ska visa på tänkbara interna logistiklösningar för hur den befintliga truckverksamheten i sorteringshallen kan ersättas, vilka konsekvenser det kan tänkas få och hur man kan fästa avseende vid tekniska, ekonomiska och sociala aspekter i denna förändring.

    Vi har gjort en enkätundersökning för att ta del av arbetarnas åsikter om problemen. Eftersom flera förändringar måste göras inne i sorteringshallen har vi observerat flödet ett antal gånger för att se vilka möjligheter till förändringar som finns. Vi har även gjort diverse mätningar för att göra våra förslag så realistiska som möjligt.

    Dinestor-maskinen, förpackningsmaskinen och paketerarna är beroende av en truck. När trucken försvinner måste därför lösningar finnas på hur man ska ersätta truckens arbete. Vi har kommit fram till att det finns interna logistiklösningar som vi har lyft fram i uppsatsen. Förslagen bygger på att man kan ersätta den interna transporten med att installera ett transportsystem. Utifrån transportsystemet har vi beskrivit fyra förslag på hur detta kan installeras i sorteringshallen. Med transportsystemet anser vi även den ergonomiska situationen för paketerarna kan förbättras, då de slipper böj-, lyft- och förflyttingsmomentet av fruktfyllda plastlådor.

    När det gäller Dinestor-maskinen har vi kommit på två lösningar på hur den kan flyttas till ett område med en truckverksamhet. Antingen kan en avskärmning i sorteringshallen byggas eller att flytta ut den till intilliggande Hall A. Förpackningsmaskinen, som ligger intill väggen för färdigvarulagret, anser vi vara det minst bekymmersamma problemet. Vi kom nämligen fram till att man helt enkelt kan vända inmatningsplatsen, så att den hamnar i färdigvarulagret istället.

    Vidare lyfte vi fram, analyserade och beskrev våra förslag om hur dessa skulle kunna implementeras på Äppelriket.

  • 121.
    Dahl, Mikael
    et al.
    Kristianstad University College, Department of Business Administration.
    Olsson, Johan
    Kristianstad University College, Department of Business Administration.
    Sörsjö, Erik
    Kristianstad University College, Department of Business Administration.
    Nedskrivning av goodwill - en skyldighet eller möjlighet?Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group’s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group’s opportunistic behaviour decides which accounting method to use. The data that was collected was composed by secondary data in the form of the companies’ annual reports. The analytical tests were executed by using the Chi-square test. The test results of our part-hypothesis shows that three of them had significant connections. The connections shows that depreciation of goodwill is carried out in a large extent when following situations occur; negative result, down turn in stock price and in connection with a change of Managing Director. The results of our part-hypothesis demonstrate that other factors than the existing legislation affect the decision of depreciation of goodwill. How can this be explained? According to us, one reason can be that the management group has the possibility to make decisions with their own interest in mind, due to the “grey zone” that in our opinion exists in the current set of rules.

    The dissertation is written in Swedish.

  • 122.
    Dahlgren, Ann
    et al.
    Kristianstad University College, Department of Business Administration.
    Theorin, Josefin
    Kristianstad University College, Department of Business Administration.
    Wahlman, Cecilia
    Kristianstad University College, Department of Business Administration.
    Förebyggande av ekonomisk brottslighet med hjälp av interna kontroller 2008Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Vår slutsats är att ekonomisk brottslighet som begås av anställda, det vill säga individuell yrkesbaserad brottslighet, inte förebyggs med hjälp av interna kontroller, definierade av COSO.

    Syftet med vår uppsats är att förklara hur företag, med hjälp av den interna kontrollen förebygger individuell yrkesbaserad brottslighet.

    De visade sig att 40 % av de tillfrågade respondenterna varit utsatta för individuell yrkesbaserad brottslighet.

    Uppsatsen baseras på surveymetoden och undersökningen genomfördes med enkäter. Vi har valt tre teorier som grund för vår undersökning vilka är; situationell brottsprevention, rutinaktivitetsteorin och agentteorin. Utifrån dessa teorier och COSO-modellen vill vi förklara hur förebyggande åtgärder kan förhindra individuell yrkesbaserad brottslighet. Vidare formulerades hypoteser som vi avser att testa.

    Urvalet vi använder oss av är bedömningsurval. Sveriges tre största näringslivsområden valdes ut som respondentgrupp. Inom respektive område valdes företag med fler än 500 anställda.

    Analysen genomfördes med Pearsons chitvå-tester, oberoende t-tester, regressionsanalyser och reliabilitetsanalys.

  • 123.
    Dahlqvist, Ann
    et al.
    Kristianstad University College, Department of Business Administration.
    Nackovski, Daniel
    Kristianstad University College, Department of Business Administration.
    Gustavsson, Jenny
    Kristianstad University College, Department of Business Administration.
    The Cultural Clashes of International Business -a Study of the Swedish and Polish Cooperation2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Trade between Swedish and Polish companies is constantly growing, which is why there is an increasing need for a universal strategy for Swedish business people on how to cope with the cultural differences of business. The aim of this dissertation is therefore to establish a strategy that might help Swedish business people when involving in relationships with Polish business people.

    We have chosen to use the findings of three recognised researchers and combine their theories into a wider definition of the term business culture. Further, the definition was tested on a group of respondents in order to test its applicability in reality. This resulted in several modified cultural differences of business, which we concluded in a strategy on how to cope best with the existing differences.

  • 124.
    Dahlqvist, Sabina
    et al.
    Kristianstad University College, Department of Business Administration.
    Feher, Lydia
    Kristianstad University College, Department of Business Administration.
    Invisible quality in frozen vegetables - A study to indicate which factors influence brand loyaltyIndependent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    This dissertation is written within the marketing area. From the beginning we wanted the whole dissertation to be about invisible quality, but the time and the amount written about the subject was too little, so we decided to write the dissertation around brand loyalty and factors that may influence. The factors are price, country of origin, invisible quality and experienced knowledge.

    One of the main problems is to find out how important invisible quality is for brand loyalty and the active choice of brand in frozen vegetables for the consumers. And the other problem is which factors will influence brand loyalty.

    The dissertation is written from a deductive point of view which means that we have proceeded from existing theories and developed a model that has brand loyalty as the core and the four factors that may influence brand loyalty. The purpose of the model is to research if the factors influence brand loyalty.

    The primary data have been collected through a research we made with one hundred end-consumers. We interviewed the respondents at the frozen food-counter in three big supermarkets, Domus, Willy’s and Maxi, in Kristianstad. We wanted to research their attitudes and behaviours towards frozen vegetables.

    This study shows that consumers do not have knowledge about the concept invisible quality but know what the factor invisible quality contains. The factor invisible quality means for example nutrition, cultivation process and pesticide. The companies need to find a way to communicate the invisible quality factor to end-consumers and not the concept. We could not indicate any association between brand loyalty and the four factors.

  • 125.
    Dahlén, Jenny
    et al.
    Kristianstad University College, Department of Business Administration.
    Mandersson, Victor
    Kristianstad University College, Department of Business Administration.
    Why are Chines Companies attracted by the Showroom Concept? - Culture´s Impact on Choice of Entry Mode2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    As the world is becoming increasingly interconnected, companies from all over the world begin to internationalize their operations. Many researchers suggest that the world is becoming more homogenous. Consequently, one would think that companies’ internationalization processes would be similar to each other. However, there are some evident differences between the internationalization patterns of different countries. Recently, there has been a huge surge of Chinese foreign investments and operations. This has led to a rather new phenomenon, which has spread to many Western nations. Thousands of Chinese companies simultaneously enter new markets, enabled by so-called ‘showrooms’. Despite minimal previous international experience, Chinese companies engage in relatively high-commitment entry modes from the start. No equivalent patterns or entry modes exist in Western countries. Therefore, the question emerges; is the variance of entry mode choices and internationalization processes culturally dependent? However, existing literature about the impact of culture on choice of entry mode is scarce. Furthermore, none of the previous research has dealt with the use of the showroom, or any other export entry mode. As a result, we decided it was necessary to explore the subject further. In our research, we identified a new variable, which has never before been used to explain the cultural impact of entry mode choice.

    This variable was then tested by distributing a questionnaire via e-mail to the target group - Chinese companies using showrooms as their international expansion strategy. More specifically, we concentrated on those who operate showrooms in the United Arab Emirates. Moreover, our identified variable was recognised and supported by the participants of our sample.

  • 126.
    Danullis, Mareike
    et al.
    Kristianstad University College, Department of Business Administration.
    Dehling, Simone
    Kristianstad University College, Department of Business Administration.
    Diversity Management - A New ParadigmIndependent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    This paper explores and analyses the development of Diversity Management and workforce diversity (in terms of ethnic background) in Swedish large-sized enterprises. Primarily, this paper aims to make the concept of Diversity Management well-known and useful in the managerial practices. The theoretical framework discussion is based on a literature review about culture, diverse workforce and Diversity Management. It includes positive and negative influences of Diversity Management and the theoretical implementation process in general. The authors of this dissertation chose a survey via e-mail questionnaires addressed to 235 companies in Sweden. The results were analysed in details combined with the research questions and the literature as well as with propositions and conjectures of the authors of this paper. The paper concludes with the criticism and authors’ reflections

  • 127.
    Darfelt, Sandra
    et al.
    Kristianstad University College, Department of Business Administration.
    Mendel, Anna
    Kristianstad University College, Department of Business Administration.
    Institutionellt ägande - ägaransvar eller ägarinflytande2005Independent thesis Advanced level (degree of Magister)Student thesis
    Abstract [sv]

    Institutionellt ägande – Ägaransvar eller ägarinflytande? Det institutionella ägandet har ökat dramatiskt under de senaste åren, vilket i Sverige lett till många debatter då institutionella ägare inte anses utöva vad som benämns ”ägaransvar”, det vill säga utöva aktivt ägande. Då det finns olika sätt att definiera ”ägaransvar” och ägaraktiviteter saknas det teorier som kan förklara vad ägare gör när de äger. Av särskilt intresse är fondbolagen, då de förvaltar en betydande andel av svenska folkets sparmedel. Syftet med denna uppsats var att genom teori och empiri förstå hur fondbolagen utövar sitt ägande och utifrån det skapa en teori som förklarar varför de agerar som de gör. För att göra detta antog vi en induktiv, teorigenererande, ansats med inslag av Grundad Teori. Vi hade dock en viss förförståelse, en referensram, för hur fondbolagen utövar sitt ägande. Denna referensram utgörs av en av oss framtagen aktivitetsbarometer som visar vilka ägaraktiviteter som finns. Vårt urvalsunderlag var svenska fondbolag och vårt val av fondbolag skedde utifrån principerna om teoretisk avsikt och relevans.

    Vår analys resulterade i en reviderad aktivitetsbarometer och tre faktorer som förklarar varför fondbolag äger som de gör; nytta överstiger kostnad, möjlighet att påverka och legitimitet. Utifrån aktivitetsbarometern och dessa tre kategorier utformade vi sedan hypoteser som kan förklara varför fondbolagen äger som de gör.

    Vi har med vår studie definierat begreppet ägaraktivitet och ”ägaransvar”, varför vi vill hävda att debattens oro för det ökande institutionella ägandet, vad gäller fondbolag, är obefogad.

  • 128.
    Darfelt, Sandra
    et al.
    Kristianstad University College, Department of Business Administration.
    Mendel, Anna
    Kristianstad University College, Department of Business Administration.
    Nilsson, Frida
    Kristianstad University College, Department of Business Administration.
    Varför varierar förvaltningsrevisionens omfattning?2005Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Förvaltningsrevisionen är en mycket viktig del av revisionen, men förbisedd i forskningen. Vi vill med vår kandidatuppsats uppmärksamma förvaltningsrevisionen och vilka förhållanden i företaget som kan påverka förvaltningsrevisionens omfattning.

    De riktlinjer som gäller idag är utarbetade av FAR:s revisionskommitté och anger att förvaltningsrevisionens omfattning varierar från företag till företag som en följd av skillnader i förutsättningar och revisorns ambitioner och kompetens. Syftet med uppsatsen är att förklara vilka faktorer i företaget som påverkar förvaltningsrevisionens omfattning. Med hjälp av en egen teori vill vi förklara vilka faktorer i företaget som påverkar förvaltningsrevisionens omfattning, hur de påverkar och varför de påverkar.

    En revisor måste alltid iaktta god revisionssed, vilket innebär att revisorn alltid minst måste granska det som FAR angivit i RS. Om detta ses som förvaltningsrevisionens minimum kan dess maximum sägas vara när nyttan inte längre överstiger dess kostnad. Utöver detta minimum är det de olika faktorerna i företaget som avgör förvaltningsrevisionens faktiska omfattning.

    Vi har tagit fram två olika modeller som vi testade statistiskt med i en multipel regressionsanalys. Med hjälp av modellen förvaltningsrevisionens omfattning i timmar kan 33,1 procent av variationen förklaras och modellen förvaltningsrevisionens omfattning i förhållande till räkenskapsrevisionen kan förklara en vari

  • 129.
    Dehlin, Kristoffer
    et al.
    Kristianstad University College, Department of Business Administration.
    Odsvik, Tobias
    Kristianstad University College, Department of Business Administration.
    Vasic, Ivan
    Kristianstad University College, Department of Business Administration.
    Kommunens dilemma kring pesionsåtagandet 2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    På senare år har diskussionen om välfärdens villkor blivit alltmer uppmärksammad. Det har bland annat handlat om vilka institutioner som egentligen skapar välfärd. Därför har den offentliga sektorn varit ett uppmärksammat föremål för debatt. Under 1990-talet har de ekonomiska förutsättningarna för den offentliga sektorn försämrats och förväntningar har ställts på effektivisering och förbättring . Nya tillvägagångssätt för organisation, ekonomistyrning, redovisning och finansiell bedömning har införts inom skilda delar av den offentliga sektorn för att hantera ett växande omvandlingstryck .

    Den offentliga sektorn ställs nu också inför en befolkningsförändring. Vi kommer inom några år att se en stadig ökning av antalet äldre. Detta kommer att bli ett problem när antalet personer som skall försörjas av den arbetsföra delen av befolkningen blir allt fler.

    Tillväxten i ekonomin kommer också sannolikt att hämmas av det begränsade arbetskraftsutbudet. Detta ger ett lågt skatteunderlag och därmed mindre offentliga intäkter samtidigt som offentliga sektorn kommer att stå inför ökade krav på sjukvård och omsorg.

  • 130.
    Dervillée, Fabrice
    et al.
    Kristianstad University College, Department of Business Administration.
    Rieche, Maik
    Kristianstad University College, Department of Business Administration.
    Zieske, Aaron
    Kristianstad University College, Department of Business Administration.
    Internationalization and Foreign Market Entry Mode Choice - An Alternative Approach: The Kristianstad 3° Model.Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    The suggested theory is based upon many vital concepts of prior models, especially that of the Uppsala model because of its use of a Stages approach. What separates the proposed model and that of Uppsala is the divergence from the concept of incremental movement through Stages. Instead, Stages are reached on a conditional basis, which allows for free movement between Stages based on certain factor conditions. The model was founded on an interaction between the degree of a firm's ability, and the degree of a firm's motivation, which in turn depicted a certain level of commitment as regards forein entry mode choice. Propositions were created to test the validity of the factors, as well as for testing how strategy also plays a role in entry mode choice. As this study was deductive, after the theory was developed with the help of existing literature, empirical testing was then able to take place on a sample of consumer product companies. Transaction Cost Analysis, the Eclectic Paradigm, and the Network theory was also instrumental in the development of this theory; therefore the paper includes an extensive literature review prior to the disussion of the theory. The results of empirical testing are then included, as well as an in depth analysis of those resuls. The analysis contains a detailed description of the findings from each specific proposition, and ends with a discussion of the combined results. Finally, the conclusions are presented to summarize the results, and to offer thoughts on practical implications as well as suggestions for further research.

  • 131.
    Djurfelter, Helena
    et al.
    Kristianstad University College, Department of Business Administration.
    Laudon, Jesper
    Kristianstad University College, Department of Business Administration.
    Olsson, Karolina
    Kristianstad University College, Department of Business Administration.
    Företags förberedelser inför revisorns besökIndependent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good. This indicates that there is a risk of auditors becoming influenced by the companies they audit.

    The dissertation is written in Swedish.

  • 132.
    Dolinska, Nina
    et al.
    Kristianstad University College, Department of Business Administration.
    Hrlovic, Dzenita
    Kristianstad University College, Department of Business Administration.
    Swane, Katarina
    Kristianstad University College, Department of Business Administration.
    The Staffing Policies of Swedish Companies at their Chinese Production Units2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Increasing production costs and high pressure from the consumers are leading Swedish companies towards an expansion to China. Since more and more companies are moving their production, we found it interesting to study the problems they might encounter while employing personnel.

    The purpose of this dissertation is to analyse what staffing policies companies choose and variables that influence the decision at Swedish production plants in China. Ethnocentric, polycentric and geocentric policies were the three analysed staffing policies.

    To be able to achieve our goal and to see if our hypotheses were right, a case study was most appropriate for our research. By analysing a few Swedish companies, the necessary data were gathered. This information showed that our hypotheses were accurate since the companies used the polycentric staffing policy and considered the variables: language, laws and regulations and cultural differences to be important.

  • 133.
    Dragicevic, Maja
    et al.
    Kristianstad University College, Department of Business Administration.
    Lavesson, Therése
    Kristianstad University College, Department of Business Administration.
    Savic, Negra
    Kristianstad University College, Department of Business Administration.
    REVISORNS AGERANDE VID MISSTANKE OM EKONOMISKA BROTT - Benägenheten att faktiskt anmäla 2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Den första januari 1999 infördes en ny lag i Sverige angående revisorernas anmälningsskyldighet. Revisorerna var rädda att förlora sin självidentitet och relationen till klienten, då lagen förutsatte att de agerar så fort de misstänker brott. Syftet med undersökningen var att se hur revisorerna egentligen agerade då de misstänkte att brott förelåg. Vidare studerades olika faktorer som ansågs ha en påverkan på hur revisorerna agerade vid misstanke om brott. Faktorerna kön, ålder, erfarenhet, etikutbildning och storlek på byrå testades mot revisorernas anmälningsbenägenhet. Detta för att se om det föreligger några skillnader i revisorernas anmälningsbenägenhet. Det visade sig att det förelåg ett starkt samband mellan graden av misstanke och benägenheten att anmäla ekonomiska brott, vilket innebär att revisorer anmäler brott då det misstänker. Däremot fanns det inga samband mellan revisorernas anmälningsbenägenhet vid misstanke om brott och de olika faktorer som tidigare nämnts. Att det inte föreligger några skillnader, innebär att revisorer i allmänhet följer lagen och anmäler vid misstanke om brott.

  • 134.
    Duggal Sharma, Annika
    et al.
    Kristianstad University College, Department of Business Administration.
    Schischke, Sandra
    Kristianstad University College, Department of Business Administration.
    Könens komparativa fördelar i revisionsprocessen 2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    En revisor måste inom sitt yrke uppfylla flera olika funktioner. I revisionsprocessen ingår flera moment där det kan tänkas att olika egenskaper behövs, på samma sätt som det är bevisat att män och kvinnor har olika egenskaper. Vårt syfte med denna uppsats är därmed att undersöka om könens komparativa egenskaper är olika betydelsefulla i revisionsprocessens olika moment.

    För att realisera vårt syfte kategoriserade vi, efter en litteraturgenomgång, egenskaper efter kön. För att styrka kategoriseringen utfördes en referensundersökning bland vänner och bekanta. Genom litteraturen kunde vi beskriva revisionsprocessen och efter expertintervjuerna delade vi upp revisionsprocessen i olika delar. Därefter utformade vi en proposition där vi föreslog att könens olika egenskaper kan komma till nytta i olika delmoment av revisionsprocessen. Genom webbenkätundersökningen försökte vi sedan relatera olika egenskaper till olika delar av revisionsprocessen. Godkända och auktoriserade revisorer tillfrågades om vilka egenskaper som krävs under revisionsprocessens olika moment. Då vi bad revisorerna att vara observatörer åt oss, reliabilitetstestade vi resultaten för att kunna avgöra hur trovärdiga observatörer de var.

    Från resultaten kan vi konstatera att könens komparativa egenskaper är olika betydelsefulla i revisionsprocessens moment. I nio av tolv delmoment kan vi statistiskt fastställa att könsspecifika egenskaper är fördelaktiga. Resultaten för resterande tre delprocesser var för osäkra för att kunna fastställa huruvida de väsentligaste egenskaperna är manliga eller kvinnliga. I sex moment är kvinnliga egenskaper mer väsentliga och i de övriga tre manliga.

  • 135.
    Egrenius, Beata
    et al.
    Kristianstad University College, Department of Business Administration.
    Jönsson, Susanne
    Kristianstad University College, Department of Business Administration.
    Linder, Katrine
    Kristianstad University College, Department of Business Administration.
    Kommunal revision - vilka faktorer avgör?2005Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council’s tool to control that the activity operates.

    The local municipal audit will in the beginning of every audit period plan for what they will review. The law demands that the local municipals audit will review all activity every year. This demand can almost seem impossible to do, because the audit doesn’t have enough recourses. It should be important to do some kind of risk-appraisal to get a good basis for focus and planning.

    The purpose with our paper is to try to show which factors influence the choice of review areas. We have used kommunallagen, information from Sveriges Kommuner och Landsting and decision theory to carry out our purpose.

    The paper resulted in eight factors that shows what basis the audits use, to make a decision of what they should research.

    The paper is written in Swedish.

  • 136.
    Eimers, Niels
    et al.
    Kristianstad University College, Department of Business Administration.
    Nouwens, Joris
    Kristianstad University College, Department of Business Administration.
    Toorman, Jan
    Kristianstad University College, Department of Business Administration.
    The Effects of Foreign Direct Investment on Local Companies. Case: The Polish Construction Sector2005Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    The entrance of Poland to the European Union (EU) will attract Multinational Enterprises (MNEs) to the country. These MNEs will invest in Poland and this will have its consequences for the local companies. The purpose of this dissertation is to investigate how these foreign investments will affect the local companies in the construction industry in Poland.

    To describe the influence of Foreign Direct Investment (FDI) to the Polish construction sector we divided the possible effects of FDI in: employment, competition, process innovation and resource-transfer effects.

    To collect primary data, we sent questionnaires and interviewed strategic managers of medium and large construction companies. The results indicate that companies in the construction sector expect to benefit from MNEs. The main problems in the construction sector are currently: a lack of financial resources, insufficient management skills and outdated equipment. The number of jobs in the sector is decreasing and the competition is fierce.

    In the short term, FDI will not be beneficial for all local companies in the sector. Many companies will have to implement new innovations or cooperate with other companies to stay in business. However, in the long term the construction sector will be more efficient and more productive.

    This dissertation contains a model, which has been created through literature, primary and secondary data and shows in detail how FDI will affect and be beneficial for the Polish construction sector.

  • 137.
    Ek, David
    et al.
    Kristianstad University College, Department of Business Administration.
    Månsson, Jenny
    Kristianstad University College, Department of Business Administration.
    Skandia och dess återuppbyggnad - En fallstudie2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Skandia är ett gammalt gediget företag som varit ledande inom sitt område under många år. Under år 2002 drabbades företaget av en skandal som gjorde att det raserades. Efter denna rasering har de lyckats återfå sitt anseende och förtroende genom ett omfattande arbete. Detta var möjligt tack vare att deras grund hölls intakt, det vill säga relationen mellan rådgivarna och kunderna.

    Syftet med uppsatsen är att utvärdera hur Skandia arbetar med att återfå sitt anseende samt resultatet av detta arbete. Vi har studerat deras tillvägagångssätt för att återskapa värdet samt genomfört en undersökning bland allmänheten för att se hur denna har uppfattat Skandias arbete. Teoretiska utgångspunkter för undersökningen är dissonansteorin och Positive Accounting Theory.

    Vi har granskat Skandias årsredovisningar för åren 2002, 2003 och 2004. För att komplettera informationen har kontakt tagits med Skandias lokalkontor i Kristianstad och en intervju genomförts med marknadsområdeschefen. Allmänhetens synpunkter har undersökts genom en enkät som ägde rum i Kristianstad.

    Resultatet av undersökningen visar att Skandias arbete med att återfå sitt anseende har varit omfattande och metodiskt. De har arbetat med att nå ut till allmänheten genom reklam och de har erbjudit sina kunder personlig rådgivning. Undersökningen visar att allmänhetens förtroende för Skandia har ökat sen skandalen tack vare arbetet de lagt ner. Men om det enbart beror på deras återuppbyggnadsarbete kan vi inte fastställa, eftersom det även kan bero på andra faktorer.

  • 138.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    Enkätundersökning rörande programstuderande vid Högskolan Kristianstad: en explorativ studie kring demografi, socioekonomiska faktorer samt attityder2001Report (Other academic)
  • 139.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    Evaluate different market strategies from customer portfolio1999Conference paper (Other academic)
  • 140.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    How to govern relationships and established commitments: a study of standardized products in mature industrial markets2002Doctoral thesis, monograph (Other academic)
  • 141.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    The impact from trust on relationship commitment: a study of standardized products in mature industrial markets2003Conference paper (Other academic)
  • 142.
    Ekelund, Christer
    et al.
    Kristianstad University College, Department of Business Administration.
    Parker, Peter
    Kristianstad University College, Department of Business Administration.
    Customer structure and the development of small firms2004Conference paper (Other academic)
  • 143.
    Ekstrand, Joakim
    Kristianstad University College, Department of Business Administration.
    Fiskets ekonomiska betydelse för Simrishamns kommun2007Report (Other academic)
  • 144.
    Eliasson, Susanne
    et al.
    Kristianstad University College, Department of Business Administration.
    Risberg, Andreas
    Kristianstad University College, Department of Business Administration.
    Ofantliga kostnadsskillnader inom äldrevården2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Kostnaden för särskilt boende per plats var 277 238 i Hörby och 773 110 i Östra Göinge år 2004. Östra Göinge var alltså hela tre gånger dyrare än Hörby. Varför denna ofantliga kostnadsskillnad? Syftet med uppsatsen är att studera vilka faktorer som kan bidra till redovisade kostnadsskillnader mellan kommunerna. Syftet är även att studera om kommunernas redovisade kostnader ger en jämförbar bild.

    För att svara på syftet använde vi en fallstudie som metod. Vi intervjuade områdeschefer, biståndsbedömare och ekonomer i de båda kommunerna.

    För att förstå vad som ligger bakom den enorma kostnadsskillnaden studerade vi inte enbart kostnaderna, utan även hur äldrevården är strukturerad och hur bedömningen för vilka som bor i de särskilda boendena går till i kommunerna. I analysen kopplas empirin samman med den Institutionella teorin, samt normativa teorier i form av lagar, som KL, SoL och Rådet för Kommunal Redovisnings rekommendationer.

  • 145.
    Elofsson, Mattias
    et al.
    Kristianstad University College, Department of Business Administration.
    Salén, Caroline
    Kristianstad University College, Department of Business Administration.
    Is it just culture? Or is relationship marketing in an international financial centre superior to one in a small market with a domestic focus?2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    Relationship marketing is today becoming a more important element for the financial service providers, since competition within the market is increasing due to regulations and globalisation. Due to the fact that competition is increasing customer retention is becoming more and more important for the financial service providers. In order for the financial service providers to keep the customers there has to be a certain degree of trust between the actors in the relationship.

    The purpose with this dissertation is to investigate what causes the differences between strategies of banks in an international financial centre such as Hong Kong, and banks in a smaller market with a domestic focus. Further we wanted to investigate what constitutes a relationship within the financial service industry, and what are the advantages and disadvantages with relationship marketing. In order to answer our research questions we made case studies on Hong Kong and Sweden. Within these case studies we conducted interviews with HSBC, Regan Lam, SEB and Handelsbanken. An additional interview was added in order to identify the differences in culture between Sweden and Hong Kong.

    Our interview questions related to trust and culture and our interviews were conducted by phone. The result of our research was that there are differences between banks’ strategies in an international financial centre and a small market with a domestic focus. However, they all can be explained by cultural and environmental factors.

  • 146.
    Emanuelsson, Frida
    et al.
    Kristianstad University College, Department of Business Administration.
    Åberg, Jenny
    Kristianstad University College, Department of Business Administration.
    Revisorn i rollen som granskare av miljö- och hållbarhetsredovisningar2005Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Ett ökat miljömedvetande från samhället har gjort att förutsättningarna för näringslivet har förändrats och miljöfrågorna har blivit allt viktigare. Vid bedömning av företagen väger intressenterna alltmer in informationen som ges om miljön. Intresset för miljöfrågor har bidragit till att företagens redovisning av miljöinformation blivit betydelsefull. Omfattningen av en miljöredovisning varierar och med anledning av denna variation var syftet med vår undersökning att utvärdera omfattning, innehåll och utveckling av miljöredovisning. Denna utvärdering omfattar svenska börsbolag noterade på A-listan 2004-11-18 och har sin utgångspunkt i Fredrik Ljungdahls doktorsavhandling (1999).

    De teorier vi använde var agentteorin, Positive Accounting Theory, intressent- och legitimitetsteorin. Valet av teorier berodde i första hand på att de kunde ge viss förklaring till miljöredovisningens förekomst.

    För att uppnå vårt syfte fann vi att survey var den bästa metoden för vår undersökning. Den utfördes genom en dokumentstudie där företagens årsredovisningar och separata miljöredovisningar granskades. Granskningen gjordes utifrån ett formulär indelat efter företagsnamn, miljöredovisningssätt, omfattning i antal sidor, företagsspecifika variabler och redovisade miljöinformationskategorier.

    För att kunna ta ställning till våra hypoteser använde vi T-test, linjär regressionsanalys och Mann-Whitney test. Undersökningens resultat visade att det skett en ökning av andelen redovisande företag från år 1996 till år 2003. Företagens omfattning av miljöredovisning i antal sidor hade minskat men antal informationskategorier ökat. Miljömyndigheter var den informationskategori som hade ökat allra mest. Storlek och bransch var de företagsspecifika variabler som påverkade miljöredovisningens omfattning.

  • 147.
    Emsfors, Erling
    et al.
    Kristianstad University, Department of Business Administration.
    Nilsson, Göran
    Kristianstad University, Department of Business Administration.
    Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag2001Report (Other academic)
    Abstract [en]

    Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations?   In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.

  • 148.
    Ericsson, Anna
    et al.
    Kristianstad University College, Department of Business Administration.
    Karlsson, Anette
    Kristianstad University College, Department of Business Administration.
    Olsson, Emma
    Kristianstad University College, Department of Business Administration.
    Har den frivilliga miljöredovisningen en legitimerande effekt på finansanalytikers beslut? 2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syftet med denna uppsats är att förklara om den frivilliga miljöredovisningen påverkar finansanalytikers investeringsbeslut. Vi vill dessutom försöka få klarhet i om en analytikers etiska motiv kan ge en förklaring på vilket sätt de påverkas av den legitimerande miljöinformationen.

    Studier som gjorts tyder på att allt fler börsnoterade och större publika onoterade bolag har börjat lämna en mer omfattande miljöinformation i sina årsredovisningar. En del företag försöker påverka intressenternas inställning till företagets verksamhet genom att försköna bl.a. miljöinformationen.

    För att få fram relevant information använde vi oss av ett webbaserat experiment med följdfrågor. Undersökningen har gjorts på finansanalytiker, eftersom de har stort inflytande över aktieägarnas beslut och på så vis kan påverkar företagens fortlevnad. Experimentet består av två företags förvaltningsberättelser, balansräkningar, resultaträkningar och nyckeltal. Med hjälp av dessa ska finansanalytikerna välja vilket företag de vill investera i. Företagens information har utformats för att vara så lika varandra som möjligt. Det ena företagets information är dock preparerad med legitimerande miljöinformation, med syfte att överbygga ett skadeståndsanspråk. Vi utgår från tidigare forskning och befintliga teorier för att skapa insikt i vad analytikerna baserar sin värdering på.

    Vi har i vår analys sett att den legitimerande informationen inte fått den effekt som vi förväntat oss. Vi trodde att vi skulle få se en ökad investeringsvilja på lång sikt i bolag X dvs. det med mycket legitimerande miljöinformation. Istället visade sig utfallet bli så att investeringsviljan var högre i företaget Y dvs. det utan legitimerande information. Även på kort sikt var investeringsviljan högre i företaget Y.

  • 149.
    Eriksson, Margareta
    et al.
    Kristianstad University College, Department of Business Administration.
    Persson, Kristina
    Kristianstad University College, Department of Business Administration.
    Auktoriserad revisor på lika villkor - varför uppnår inte fler av de godkända kvinnliga revisorerna auktorisation?2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Revisorsyrket har traditionellt sett varit ett manligt yrke. På senare år har andelen kvinnor i branschen ökat markant, men fortfarande är det flest män som blir auktoriserade. Bland nyanställda assistenter utgör kvinnor cirka 50 procent men andelen kvinnor minskar ju högre upp i hierarkin man kommer. Andelen godkända kvinnliga revisorer utgör år 2005 32% medan andelen auktoriserade kvinnor är cirka 27%.

    Syftet med vår kandidatuppsats är att undersöka vilka faktorer som är orsaken till att en del av de kvinnliga godkända revisorerna fortsätter att arbeta som godkända revisorer alternativt lämnar yrket innan de blivit auktoriserade.

    Med hjälp av befintliga teorier, framförallt genus- och karriärteorier har vi valt ut faktorer som vi tror kan påverka kvinnors karriärutveckling.

    Den empiriska undersökningen har genomförts med hjälp av webbenkät och telefonsurvey. Vårt urval bestod av 385 individer som var godkända revisorer år 2000. Webbenkäten skickades ut till de verksamma revisorerna och telefonsurvey genomfördes med ett antal före detta revisorer som lämnat branschen. Den totala svarsfrekvensen blev 28%.

    Vår slutsats är att män och kvinnor har lika stora möjligheter att nå auktorisation.

    De faktorer som påverkar auktorisationsbenägenheten är ålder och motivation som dock inte är könsspecifika utan är knutna till individen. Vi fann att de kvinnliga revisorerna känner sig mindre inkluderade i företagskulturen än sina manliga kollegor. Undersökningen pekar också på att kvinnor inte är överrepresenterade bland dem som lämnar yrket och att de som slutar som revisorer går över till att arbeta med redovisning.

  • 150.
    Eriksson, Margareta
    et al.
    Kristianstad University College, Department of Business Administration.
    Persson, Kristina
    Kristianstad University College, Department of Business Administration.
    Syntetiska optioner - en skatterättslig studie2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Bland de olika typerna av optionsprogram till anställda finns en som avviker från de övriga – syntetiska optioner. Syntetiska optioner skiljer sig från de övriga optioner genom att de inte ger innehavaren någon rätt att förvärva aktier utan endast ger en rätt till en kontant slutreglering vid en bestämd framtida tidpunkt.

    Skatteregler som gäller för syntetiska optioner upplevs ofta som komplexa av både anställda och arbetsgivare. Syftet med denna uppsats är därför att utreda beskattningskonsekvenserna för såväl företaget som den anställde.

    Om en syntetisk option utgör ett värdepapper beskattas den anställde för eventuell uppkommen förmån vid förvärvstidpunkten. Värdestegringar som uppkommer därefter beskattas som kapitalinkomst vid nyttjandetidpunkten. Ifall en syntetisk option inte kan anses utgöra ett värdepapper sker beskattning av förmånen den första dagen optionen kan utnyttjas dvs. vid den s.k. kan-dagen. Värdeökningar efter kan-dagen kan bli beskattade i kapital eller tjänst beroende på om optionen då kan betraktas som ett värdepapper eller ej.

    För arbetsgivaren styrs beskattningstidpunkten av optionens löptid. Ifall optionens löptid överstiger ett år sker kapitalbeskattning för mottagen premie då optionen ställs ut. I annat fall sker beskattning då utfallet blir känt.

    Vad gäller företagets avdragsmöjligheter för kostnader som uppstår i samband med fullgörande av förpliktelser är rättsläget osäkert på grund av att det tillkommit ny lagstiftning som ännu inte har prövats. För syntetiska optioner där den underliggande tillgången utgörs av en näringsbetingad andel torde dock ingen avdragsrätt för kapitalförluster föreligga. Om den underliggande tillgången inte utgörs av en näringsbetingad andel bör en kapitalförlust få kvittas mot kapitalvinst på liknande tillgångar.

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