hkr.sePublications
Change search
Refine search result
123456 151 - 200 of 281
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 151.
    Hoda, Feride
    et al.
    Kristianstad University, Faculty of Business.
    Öksüz, Benyamin
    Kristianstad University, Faculty of Business.
    Be careful who you trust: En kvantitativ studie om integritetsrisk och dess bakomliggande faktorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Rapid development in technology due to digitalization has altered a myriad of people’s lives, as it provides the customers an opportunity to perform banking activities online. As a result of digital transition from traditional banking to online banking, fraud has occurred more frequently. Owing to this, banking customers have become skeptical about online banking and are more aware of its impact on their integrity.

    The purpose of this study is to examine trust, service quality and technology-acceptance in regard to the perceived integrity risk. Contrary to previous research, this study has constructed a research model built on trust, service quality and technology-acceptance, factors that have been perceived as having an impact on the integrity risk in conjunction with online banking. Utilizing the research model, three hypotheses have been created to further explore the research area.

    A positivistic research philosophy and a deductive research approach was implemented in this study. Furthermore, a quantitative research method in the form of questionnaires was used to gather and collect empirical data.

    The results, based on 101 respondents, show that trust and technology-acceptance have an impact on the integrity risk, however it also shows that service quality does not have an impact on the integrity risk.

  • 152.
    Hofmann, Anna Theresa
    Kristianstad University, Faculty of Business.
    Design for change: Generation Y consumers' perception of sustainability in the fast fashion industry2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research Questions: What knowledge do Generation Y consumers’ have about sustainability in the fast fashion industry?” and “How do the factors of the attitude-behavior gap influence the Generation Y consumers in their decision making for fast fashion clothes?”      

    Problem Formulation: Sustainability as a topic has regained great attention over the last couple of years. Generation Y consumers’ demand for more sustainable actions, especially in fast fashion, puts increasing pressure on the industry. As the biggest consumer cohort, it is important for fast fashion companies to meet their needs and demands for more sustainable actions to stay competitive.

    Purpose: The purpose of this thesis is to explore the perception of sustainability of Generation Y consumers’ in the fast fashion industry by looking at eight factors that influence the attitude-behavior gap, namely Price Sensitivity, Ethical Obligation, Lack of Information, Subjective Norm, Quality, Inertia, Cynicism and Guilt. Additionally, the previous knowledge about sustainability in the fast fashion industry of this generation will be investigated by using the triple-bottom line approach of economic, environmental and social aspects.

    Methodology: This thesis utilized a qualitative methodology by conducting semi-structured interviews. The research consists of 6 participants from the Generation Y. The interviews were performed personally face-to-face.

    Findings/Conclusions: The findings indicate that the factors of the attitude-behavior gap still influence Generation Y consumers’ in their purchase decisions for fast fashion brands. They are more hesitant to invest in acquiring clothes from fast fashion retailers, as they see them as violating to the society and the environment. Therefore, Generation Y consumers would rather purchase sustainable clothes from sustainable companies that are behaving and producing their clothes in a right, sustainable and ethical way. Hence, their attitude indicates to be similar to their potential purchasing behavior. Furthermore, Generation Y consumers’ hold a broad, detailed knowledge about sustainability of all three parts of the triple bottom line.

  • 153.
    Horn, Johanna
    et al.
    Kristianstad University, Faculty of Business.
    Nilsson, Lina
    Kristianstad University, Faculty of Business.
    Lagstadgad granskning av hållbarhetsrapporter: Hur skapar revisorn komfort i granskningsprocessen?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the Swedish Parliament, in the year of 2016, a decision was made to amend the law, which forces large companies to submit sustainability reports and forces the company's auditor to review the report. The new area that auditors are faced with, to assure sustainability reports according to law, is an undeveloped area where auditors have little experience. An auditor can never review all information presented by the companies in their reports, and therefore the auditor can first be considered ready with the audit when he or she feels comfortable. A state of comfort is based on the individual's sense of when he or she is finished with his review.

     

    The purpose of this study is to contribute with an increased understanding of what makes auditors comfortable in their assurance of sustainability reports. To fulfill the purpose, we have chosen to do a qualitative study, in the form of interviews and a document study, which is based on an abductive analysis strategy. As a starting point, we chose chose to use Carrington and Catasús (2007) study of audit as comfort as well as the concepts: the audit profession and the assurance process.

     

    The result of this study shows, among other things, that auditors largely achieve comfort in reviewing sustainability reports by collaborating and taking the help of their colleagues or sustainability specialists. The auditors generally have internal documents to follow, which means that they clearly know when they can feel comfortable with their review. The number of auditors performing this type of review is limited and therefore there is a need for more research when the auditors have collected more experience in the area of statutory assurance of sustainability reports

  • 154.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    Från plan till handling: en analys av jämställdhets- och mångfaldsaspekter vid lektorstillsättningar2015In: Ledarutvecklingsprogramför kvinnor och män vid Lunds universitet 2013-2014: erfarenheter från ettgenusintegrerat ledarskapsprogram / [ed] K Widén & I Lövkrona, Lund: Lunds universitet , 2015, p. 47-61Chapter in book (Other academic)
    Abstract [sv]

    Den här rapporten analyserar bedömningsprocessen och bedömningskriterier i tillsättningsärenden av universitetslektorer vid Ekonomihögskolan vid Lunds universitet med särskilt fokus på sju tillsättningsärenden av universitetslektorer vid den Företagsekonomiska institutionen. Rapporten gör en genomgång av regelverket och lokala föreskrifter kring tillsättningar av universitetslektorer samt hur man på myndighetsnivå och på fakultetsnivå arbetar med jämställdhets- och mångfaldsperspektivet i tillsättningsprocesser. Syftet med rapporten är att identifiera förbättringsområden i rekryteringsprocessen ur ett jämställdhets- och mångfaldsperspektiv. Min slutsats är att fakulteten har identifierat märkbara brister i jämställdhet och mångfald bland de anställda och att man utifrån detta satt sig för att arbeta med aktiva jämställdhetsmål och aktiv rekrytering, men att man trots märkbara brister ändå vidmakthåller meritokratiska bedömningskriterier i bedömningsprocessen och att akademins formuleringar kring strävan att uppnå jämställdhet och mångfald inte har fått något nämnvärt genomslag i bedömningskriterierna.Stäng

  • 155.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Selected papers from the 6th NRWC Conference 20182019In: International Review of Retail Distribution & Consumer Research, ISSN 0959-3969, E-ISSN 1466-4402, Vol. 29, no 3, p. 241-242Article in journal (Other academic)
    Abstract [en]

    This special issue of the International Review of Retail, Distribution and Consumer Research brings together six selected papers presented at the 6th Nordic Retail and Wholesale Conference (NRWC) held in Reykjavik in November 2018 and hosted by the Icelandic Centre for Retail Studies and the Institute of Economic Studies, University of Iceland, with organizational support from the Centre for Retail Research at Lund University, Sweden. The conference was financially supported by the Hakon Swenson Foundation and the Swedish Retail and Wholesale Council. The aim of the NRWC is to create a forum where Nordic researchers can exchange experiences, promote scientific development and inspire or initiate new research. Although the aim of the conference is to gather researchers from the Nordic countries, NRWC 2018 also attracted a number of participants from countries outside the Nordics. In total, the conference attracted around 100 researchers and practitioners. Prior to the main conference, a doctoral colloquium was held that attracted 18 doctoral students from the Nordic countries. Around 20 full papers were submitted for evaluation before the conference and 16 full papers were presented at the conference after a double-blind review process. For the special issue, and based on the outcome from the review process, the authors of six full papers were invited to submit revised manuscripts. The papers selected for this special issue concern many different aspects of retailing and retail management – representing the broad scope of the field in terms of both research topics and research methods. The article by Olsson, Bantigan Paredes, Johansson, Olander and Ritzén focuses on the organizational climate for innovation and creativity in Swedish retail organizations. The paper notes that innovation and innovativeness in retailing is an understudied topic and presents a comprehensive empirical study, based on a mixed-method approach. The study contributes insights into the conditions for retail innovation and finds that retail organizations are still struggling to incorporate innovation on the strategic level. The next two articles reflect, in their respective ways, the increasing digitalization of retail and the growth of e-commerce. In the second article, Ortlinghaus, Zielke and Dobbelstein focus on the impact of risk perceptions on the attitude toward various types of multichannel practices. The study contributes to the field by providing normative advice on how to improve consumer’s attitudes toward selected multichannel technologies by influencing their perceptions of different risk dimensions. This paper was awarded best paper at the 6th Nordic Retail and Wholesale Conference by the Hakon Swenson Foundation and the Swedish Retail and Wholesale Council for its practical relevance. In the third paper, Kolesova and Singh aim to shed light on how grocery retail should depict products online. The main finding in this paper is that visually complex images, i.e. images with many products instead of one, have a negative effect onTHE INTERNATIONAL REVIEW OF RETAIL, DISTRIBUTION AND CONSUMER RESEARCH 2019, VOL. 29, NO. 3, 241–242 https://doi.org/10.1080/09593969.2019.1598468© 2019 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.affective and cognitive states, resulting in decreased behavioral intentions in the online context. The next two articles reflect the pivotal role of distribution and logistics in retailing. In the fourth paper, Vukalenko, Shams, Hellström and Hjort seek to uncover the role of last mile delivery in online retailing and present a paper that bridges the fields of retail marketing and retail logistics. The findings support the assertion that last mile delivery experience mediates the relationship between customer’s perception of the online shopping experience and customer satisfaction. In the fifth paper, Haag, Sallnäs and Sandberg present a multiple case study that focuses on how supply-chain-oriented capabilities facilitate in the internationalization processes of retail operations. This paper is based on an empirical study of three Swedish retail companies and introduces a framework of three supply-chain-oriented capabilities present in the internationalization process: leadership, integration and learning. In the sixth and final paper of this special issue, Söderlund focuses on loyalty programs and how labeling customers as ‘members’ can influence the customers’ sense of belonging and satisfaction. The paper, constructed by two connected studies, finds that customers visiting a store as members of a loyalty program responded with higher levels of a sense of belonging and higher levels of customer satisfaction than non-members, even if there were no particular belonging-related benefits. All in their own respective ways, the papers in this special issue reflect the ongoing changes in the retail landscape. In the age of online retailing, retailers need to adjust to a changing customer journey, and we need to better understand the conditions of the online environment. As new business models and new retail actors emerge, the traditional retail model needs to adapt. Traditional retail needs to find new innovative ways to stay relevant and to provide a customer experience that creates a competitive edge. The dynamic and insightful discussions at the 6th NRWC gives me a good reason to be hopeful that the Nordic landscape of retail research will continue to grow and produce research that is relevant for both practice and fellow retail research colleagues. The next NRWC conference will be held at the beginning of 2020 hosted by Umeå School of Business, Economics and Statistics, Sweden.

  • 156.
    Håkansson, Robin
    et al.
    Kristianstad University, Faculty of Business.
    Isaksson, Pontus
    Kristianstad University, Faculty of Business.
    Digitaliseringens påverkan på riskbedömning: en studie i försäkringsbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe and analyze how the risk assessment for insurers has been affected by digitization, with a focus on asymmetric information. 

    With the policyholder's increased opportunities to compare and underwrite insurance on the internet, we highlight from the insurer's perspective the problem of minimizing asymmetric information when contact with the customer is automated. Digitization does not only cause problems for insurers because of automation, but also provides opportunities for collecting and analyzing more data. The survey is of a qualitative approach and the collection of empirical data has been carried out with the help of five interviews with people in the Swedish insurance industry. 

    The study shows that digitization has in some cases, and in some cases not, affected Swedish insurers. Digitization opens up new opportunities for common people to commit insurance fraud, while at the same time reducing the insurers' asymmetric information against customers. Furthermore, the analysis indicates that the assessment process has not been affected by digitization but that the assessment itself has changed. Digitization places higher demands on the investigation and examination of claims notifications, despite constraining control mechanisms that minimize the asymmetric information.

  • 157.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    House prices and unemployment: an empirical analysis of causality2019In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 12, no 1, p. 148-164Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper aims to examine whether there exists a long-run causal relationship between house prices and unemployment rates for eight major European countries.

    Design/methodology/approach

    The bootstrap panel Granger causality approach that accounts for cross-sectional dependence, slope heterogeneity and structural breaks is used to detect the direction of causality.

    Findings

    The empirical findings for the overall panel support the presence of unidirectional causality running from house prices to unemployment.

    Practical implications

    The findings are not only important for households but also for policymakers concerned with economic and financial stability.

    Originality/value

    There are only a limited number of studies that have investigated the direct link between house prices and employment or unemployment. Given the increased importance of labor market variables, particularly the choice of the unemployment rate as a key indicator in designing forward guidance and the increased financial stability concerns regarding house price dynamics, it is important to better understand the causal linkages between house prices and unemployment rates. To the best of the author’s knowledge, this paper is the first to apply the bootstrap panel Granger causality approach to examine the relationship between house prices and unemployment rates.

  • 158.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Innovations and renewables in the Nordic countries: a panel causality approach2018In: Technology in society, ISSN 0160-791X, E-ISSN 1879-3274, Vol. 54, p. 87-92Article in journal (Refereed)
    Abstract [en]

    Most studies on the relationship between technological innovations and renewable energy consumption have focused on the role of technological innovations in the link between energy consumption and economic growth, with no deep analysis of direct causality between renewable energy and technological innovation. This study examines the direct causal relationship between technological innovation and renewables in the four Nordic countries by using the bootstrap panel Granger causality approach that accounts for both cross-sectional dependence and slope heterogeneity across countries. The results show a unidirectional causality running from technological innovations to renewable energy in Denmark and Norway, and a unidirectional causality running from renewables to innovations in Sweden and Finland. The main reasons of the divergent results could be energy mix, role of nuclear energy, the different economic structures, and role of policies. The policy implications are that technological innovations play an effective role in renewable energy consumption and renewable energy itself spurs innovations. Thus, speeding up the transition to renewable energy requires investment in technological innovations.

  • 159.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    On the causality between energy efficiency and technological innovations: limitations and implications2019In: International Journal of Green Energy, ISSN 1543-5075, E-ISSN 1543-5083, Vol. 16, no 15, p. 1665-1675Article in journal (Refereed)
    Abstract [en]

    Although evidence of technological efficiency effect on decreasing energy intensity is documented in a number of studies, there has been a very few detailed investigations of the causality between the variables. Thus, this paper examines the causal relationship between energy efficiency and technological innovations in nine EU countries during 1980-2013. Using the bootstrap panel Granger causality approach, the study finds evidence of a bidirectional causality in Germany, unidirectional causality running from technological innovations to energy efficiency in Denmark, Sweden, France and Austria, and from energy efficiency to technological innovation in Belgium. No causality at any direction is found in the Netherlands, the UK, and Italy. The lack of causality maybe due to a "rebound" effect", reducing the energy savings from the efficiency improvement. To achieve the global goal of energy intensity, the policy implication of our results suggests that enhancing technological innovations and energy efficiency must be accompanied by taxation and regulations or followed by alternative energy sources such as solar or wind energy generated power in achieving optimal climate benefits.

  • 160.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The demand for cinema in Sweden: an application of proportional odds model2018In: Journal of Arts, Management, Law and Society, ISSN 1063-2921, E-ISSN 1930-7799, Vol. 48, no 5, p. 351-361Article in journal (Refereed)
    Abstract [en]

    This article examines the determinants of demand for cinema using a randomly drawn sample of the movie-going population in Sweden. A proportional odds model is applied to capture the natural ordering of dependent variables and any inherent nonlinearities. The findings show that individual demand for cinema depends on gender, age, educational attainment, income, marital status, critical reviews, word of mouth, and willingness to pay. The fact that cinema demand is correlated with economic and socio- demographic variables has important implications for theoretical and empirical research in cultural economics and human decision-making processes.

  • 161.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Wagner on government spending and national income: a new look at an old relationship2019In: Journal of Policy Modeling, ISSN 0161-8938, E-ISSN 1873-8060, Vol. 41, no 4, p. 636-646Article in journal (Refereed)
    Abstract [en]

    The validity of "augmented" Wagner's Law is evaluated using a sample of twelve OECD countries over the period of 1995-2015. The bootstrap panel Granger causality approach is utilized to detect the direction of causality between government spending and GDP, focusing on cross-sectional dependence, slope heterogeneity, and structural breaks. The results show a causal relationship in favor of Wagner's Law in seven countries, thus GDP is long-run forcing to government expenditures and that the causality runs from the former to the latter variable. The policy implication of the findings is that the upholding of Wagner's Law in the presence of aging population growth and increasing demand for welfare services may force policy makers to raise taxes or it leads to excessive borrowing which might affect sustainability of public finances. (C) 2019 The Society for Policy Modeling. Published by Elsevier Inc. All rights reserved.

  • 162.
    Jalal, Bokan
    et al.
    Kristianstad University, Faculty of Business.
    Selaci, Antigona
    Kristianstad University, Faculty of Business.
    Kommunalt hållbarhetsarbete: hur engageras intressenter i kommunalt hållbarhetsarbete?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To work sustainably today is of great need at various levels of society, especially at local level. Municipalities work with the economic-, environmental- and social dimensions of sustainability in order to achieve sustainable urban development. Since urban development aims at creating good living standards for city residents, it is important that residents are involved in the sustainability work executed by municipalities. An important part of sustainability is to create effective interactions among the municipality’s stakeholders that create the conditions for knowledge sharing and integration, leading to a better society. Furthermore, municipalities need to integrate people with varying ethical, religious and socio-economic backgrounds in the sustainable city. The purpose of the study is to investigate the complexity of engaging stakeholders in the municipal sustainability work with urban development.

    Since the study aims at giving a detailed description of the study problem area, a descriptive research strategy was chosen. The study is based on an abductive approach and the research method is qualitative. Empirical data has been gathered through semi-structured interviews with five respondents from two municipalities and through content analysis of information disclosed in municipal websites and annual reports.

    The study’s conclusions are that cooperation between municipalities and their stakeholders is necessary to develop a sustainable city. The results also indicate that the evaluation of the social aspect of sustainability is an important component that still needs to be developed. Measuring social sustainability is a condition to achieve impactful results with sustainability work. Lastly, the study clearly shows that municipalities’ communication with residents needs to be constantly developed based on the needs of residents to facilitate an effective information exchange.

  • 163.
    Jansson, Frida
    et al.
    Kristianstad University, Faculty of Business.
    Haitham Rashid, Rabee
    Kristianstad University, Faculty of Business.
    Den teknologiska förändringen i revisionsbranschen: En kvalitativ studie om kontexten för den teknologiska förändringen från 1950 talet fram till idag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Technical development is often described as fast and some researchers argue that some jobs may be replaced by machines in line with the increased automation. Technical development in the audit industry is no exception to the technological development in its entirety and has significantly changed the audit industry over the years. There has been research on the impact of technological development on auditors' work. On the other hand, there has not been research on how the technological development of audit firms is perceived in the auditing industry. It's not uncommon for articles to write how fast technological advances are going right now, or how big changes are happening right now, but is that really true for the auditing industry? Such a reason for perception and the preparation of change can be studied within the organization theory. This study will use the institutional theory to understand and analyze the technological change as described in articles from audit papers. The purpose of this study is to contribute to the understanding of the context of the technological change's impact on the audit industry in Sweden from a historical perspective, with emphasis on how technical development has been developed in two key industry newspapers. Since articles have provided empirical evidence for this study, a qualitative content analysis has been used as a research strategy. This strategy has been applied because it allows you to draw conclusions based on the content of the articles. The study has come to the conclusion that the technological changes tended to be described as fast during almost every year of the survey. The technological change also tends to be presented as something positive.

  • 164.
    Jeppsson, Johannes
    et al.
    Kristianstad University, Faculty of Business.
    Nilsson, Alexander
    Kristianstad University, Faculty of Business.
    Lönsamt att vara hållbar?: en eventstudie om ESG-nyheters påverkan på företags avkastning2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is a common term in media and aims to take care of your own needs without compromising for future generations. ESG (environmental, social and governance) origins from CSR and SRI and is an important term in capital markets because of a new EU-directive was introduced in 2017.

     

    The aim of this event study is to determine if the release of ESG-news have a significant impact on stock returns on companies listed on OMX30. This study includes news that were released from the year 2010 to April 2019 on the Swedish market OMX30. To test the hypothesis of this study, 199 news were selected, and the abnormal return was calculated on the event day.

     

    The result of the hypothesis testing shows that only the environmental pillar shows a significant positive connection with return, while the social- and governance pillar does not. This study concludes that investors react strongly to negative ESG-news, and less positive to positive ESG-news. It can also be concluded that environmental news are what investors care most about.

     

    Limitations of this study is that the selection of news was considered relatively small compared to earlier studies. If companies want to satisfy their stakeholders, extra focus should be addressed to these areas. The implication of this study is that investor care more about the environmental pillar then the other two pillars.

  • 165.
    Johanna, Sylvander
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Lindberg, Rebecca
    Kristianstad University.
    Strategic stakeholder management and its effects on non-financial performance in non-profit organizations – a study on Swedish golf clubs2016Conference paper (Refereed)
  • 166.
    Johannesson, John
    et al.
    Kristianstad University, Faculty of Business.
    Svensson, Jacob
    Kristianstad University, Faculty of Business.
    Piotroski som investeringsstrategi: Test och utveckling av F_SCORE2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper uses a fundamental investment strategy model developed by Piotroski (2000), called F_SCORE. The model uses accounting-based ratios applied for portfolios of high book-to-market firms. The aim of the study is to test the model for the US stock market during the years 1998-2015, as well as to develop it. The first test uses the original model during the specified time period. The next step is to develop the model by using correlations between each of the signals and future returns that Piotroski (2000) has proven to exist. The test showed that the F_SCORE outperforms the market during the time period. In the developed model the return can be increased even further. The result shows that the market adjusted return can be increased by an average of 24.7 % annually. The developed model thereby generates a better market adjusted return than Piotroski's original model.

  • 167.
    Johansson, Elin
    et al.
    Kristianstad University, Faculty of Business.
    Strid, Julia
    Kristianstad University, Faculty of Business.
    Digitala förutsättningar efter Googles mobile-first index: En kvalitativ studie av relationen mellan SEO och användbarhet för mobila enheter.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This is a qualitative study of the relationship between search engine optimization (SEO) and usability in web development for mobile devices. The aim of the study was to examine Google's algorithm update Mobile-First Index (MFI) and its impact on web development with the goal of gaining high positions for websites in Google's indexing. In previous research, results were found on the relationship between SEO and usability on computers, where the intent was to determine what was most important of the two. Related research also discusses how opinions about SEO differ between experts and end users, as well as the importance of different SEO parameters in indexing. Scientific basis was not available for MFI, due to the modernity of the update. Therefore, interviews with five experts in the field of SEO were conducted in this study. There, SEO and usability were discussed along with the growing use of mobile devices and the update that Google is now implementing to its algorithm, which has been summarized in eighteen parameters to use as web development support. Their perceptions about the area show that the difference between SEO and usability is considerably reduced today than before. It is no longer about usability versus SEO, but SEO has changed to work with usability as well. In this conclusion, it is therefore possible to argue that usability is more important than SEO, especially in mobile situations. Updates such as MFI will not have a major impact on design methods and web development if websites are mobile-friendly, hence positions in Google's indexing should not be affected. The experts instead see greater opportunities for web development today, as the more technical web also offers more opportunities, which contribute to a growing digital market. 

  • 168.
    Johansson, Frida
    et al.
    Kristianstad University, Faculty of Business.
    Johansson, Hanna
    Kristianstad University, Faculty of Business.
    Träna bort stressen: Fysisk aktivitets inverkan på revisorers arbetsrelaterade stress2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has shown that time pressure and workload, which in this study are referred to as pressure factors, are common reasons for work-related stress for auditors. Research has also shown that prolonged stress is a growing public health issue that may lead to severe consequences if not addressed. As far as we are aware, there has yet to be any research conducted in regard to the association between pressure factors and work-related stress and how it is affected by physical activity

     

    The aim of this study is to explain how the association between pressure factors and work-related stress is affected by physical activity. To achieve this aim, we have used literature covering time pressure, workload, work-related stress and physical activity. Three hypotheses have been constructed using previous research. To test the hypotheses a web-based survey was used, aimed specifically toward employed auditors.

     

    Our study shows that time pressure and workload are explanatory factors to work related stress for auditors. However, the result does not point to physical activity having a moderating effect on the positive relation between pressure factors and work-related stress. The results do however show that physical activity directly connected to the work-related stress has a mitigating effect.

     

    The most important contribution of the study is to give an increased insight to the

    auditing profession that the relation between pressure factors and work-related stress is indeed common which could help auditing firms to focus on finding solutions to reduce work-related stress. Our study also adds knowledge to society as a whole, that stress is a growing public health issue and that physical activity has a wide variety of positive health benefits and may be used to decrease work-related stress.

  • 169.
    Johansson Moberg, Marcus
    et al.
    Kristianstad University, Faculty of Business.
    Karlsson, Tilda
    Kristianstad University, Faculty of Business.
    Consumer experience: An exploratory study of why consumers chose to buy groceries online2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Traditional grocery shopping has been the only option for Swedish consumers to purchase groceries for a long time. However, the relatively new format, online grocery shopping is rapidly growing in popularity. Hence, consumers are presented with a completely new grocery shopping experience which has different advantages and disadvantages. The purpose of this thesis is to explore which advantages and disadvantages consumers experience with offline, and online grocery shopping to answer the question why consumers chose to buy groceries online. A conceptual model has been developed based on earlier research on grocery shopping, consumer experience and the four dimensions of the marketing mix; product, place, price and promotion. Qualitative data has been collected from two focus groups and five semi-structured interviews to explore what advantages and disadvantages consumers experience connected to offline and online grocery shopping and to understand why consumers chose to buy groceries online. All respondents shared most of the experienced advantages of online grocery shopping. The main reasons why consumers chose to purchase groceries online was to save both time and effort. Moreover, consumers experienced that they saved money due to less spontaneous purchases and fewer shopping trips per week. Online grocery shopping is growing in popularity. Hence, this thesis gives insights relevant to practitioners and academics on why consumers experience a desire to purchase groceries online. The findings of this thesis could help online grocery retailers to respond more efficiently to consumers’ needs and preferences.

  • 170.
    Johansson, Ulf
    et al.
    Lund University.
    Koch, Christian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Varga, Nora
    Belgium.
    Zhao, Fengge
    Duffy Agency.
    Country of ownership change in the premium segment: consequences for brand image2018In: Journal of Product & Brand Management, ISSN 1061-0421, Vol. 27, no 7, p. 871-883Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to explore how the ownership transfer from a highly industrialised country to less industrialised countries influences consumers’ brand perceptions. Design/methodology/approach – Three acquisition cases of premium car brands (Jaguar, Land Rover and Volvo) are investigated using qualitative data from online brand communities. Findings – When country of ownership (COOW) for brands changes, it leads to different effects on consumers’ brand perception. Consumers are disoriented as to which cue to apply when evaluating the brand. They also see that brand values, and how these are communicated, are in conflict, as are sustainability images. Research limitations/implications – This paper focuses on the perspective of brand community members in Europe and the USA and studies only the car industry and acquisitions by two countries (China and India) using data from the time of ownership transfers. The authors discuss theoretical implications and suggest further research to gain more insights and address limitations. Practical implications – Following a transfer of ownership, communication campaigns are required for addressing the original brand’s heritage and promoting the new brand owner’s image. Managers need to take advantage of loyal brand fans by turning them into brand ambassadors, spreading information to convince consumers that are more sceptical. Originality/value – This study fills the knowledge gap regarding change of COOW to developing countries as new owners, and its consequences for consumer perception. The authors also introduce an innovative type of data collection through brand communities, which is less commonly used in international marketing research.

  • 171.
    Jusufovska, Sevgi
    et al.
    Kristianstad University, Faculty of Business.
    Krasniqi, Albana
    Kristianstad University, Faculty of Business.
    Strategiorientering och finansiella bootstrappingmetoder i småföretag: en kvantitativ studie om småföretagares strategiorientering och dess påverkan på val av finansiella bootstrappingmetoder2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This bachelor thesis aims to explore how strategy orientations influence the choice of financial bootstrapping methods among small firms. Small firms represent 96 percent of all Swedish operating companies and thus represent a significant role in the society. This because they contribute to welfare, since four out of five jobs are created by Swedish small firms. Despite their significant role in the society, they are faced with financial barriers that lead to small firms ending up in a so called financial gap. To get out of the financial gap, small firms are forced to find alternative financing methods. The alternative financing methods are called financial bootstrapping methods, which have become crucial for the survival of small firms. The strategy orientation in small firms is considered to affect the choise of financial bootstrapping methods. Thus, the study covers small business strategy orientation which has been identified based on Miles and Snow’s typology.

    A quantitative research approach with a positivist research philosophy has been the bases of the study which enables the result to be generalized. The survey included 84 Swedish small firms that contributed to the results of this study. Finally, the results of this study are that prospectors are positively related to the use of the owner-related and minimizing bootstrapping methods. While defenders are positively related to the use of the relationship-oriented bootstrapping method.

  • 172.
    Jönsson, Hanna
    et al.
    Kristianstad University, Faculty of Business.
    Lindberget, Sara
    Kristianstad University, Faculty of Business.
    Karriärkvinnan: att vara kvinna och chef i mansdominerade branscher2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med vår uppsats är att beskriva, förstå och försöka förklara de erfarenheter och upplevelser som kvinnliga chefer har. Den valda frågeställningen lyder: “Hur uppfattar kvinnliga chefer sig själva i förhållande till sitt chefskap och sin egen väg dit?”. De avgränsningar som gjorts är att de kvinnliga cheferna arbetar i mansdominerade branscher inom den privata sektorn, eftersom det finns andra regler vad beträffar anställning inom den offentliga sektorn. Tidigare forskning behandlar ämnet kvinnligt chefskap, där begrepp som kultur och identitet tas upp, som sedan fortsätter hålla relevans för hela uppsatsen. Vi valde att använda oss av en kvalitativ metod med intervjuer på mellan 30-60 minuter, där de kvinnliga cheferna fick berätta om sin väg till och upplevelser av chefskapet i mansdominerade branscher. Analysen av materialet skedde sedan genom en blandning mellan en narrativ och en tematisk analys, där teman och subteman för berättelserna valdes ut. I resultatet framkom att kvinnorna mött motstånd från både kvinnor och män, vilket kan kopplas till den kultur som finns både i företag och samhället i stort. Det framgick även att det skedde en identitetskonflikt mellan kvinnan som mamma och kvinnan som chef och att det kunde uppfattas som ett hinder för avancemang. Efter tolkning av tidigare forskning och vårt resultat kan vi dra slutsatsen att det finns en tendens att kvinnor själva blir sitt eget hinder, på grund av socialiseringen i samhället, vilket medför till bibehållande av “glastaket”.

  • 173.
    Jönsson, Josefin
    et al.
    Kristianstad University, Faculty of Business. Kvinna.
    Lahger, Linda
    Kristianstad University, Faculty of Business.
    Förtroendet för revisorer: En kvantitativ studie om faktorer som påverkar stora företags förtroende för revisorer2018Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit industry is not any industry; it is crucial to all business activities. However, the trust of the auditors has been questioned following the noted corporate scandals which revealed financial crime and accounting fraud. Since the scandals affected large companies the most, and that large companies have auditing obligations, it is important to investigate how the trust of auditors appears in this group. The purpose of the study is therefore to explore factors that affect large firm's trust in auditors. The study is however limited to only investigate this nationally. Based on previous research, it can be assumed that the auditor's competence, independence, confidentiality and laws and norms affect the large companies’ trust. The four factors constitute the study's independent variables and thus the developed model. To empirically test the model, a web-based survey has been conducted, resulting in 78 answers. All independent variables proved to be positively significant, which means that there is a statistically positive connection between each independent variable and the dependent variable trust. The conclusion of the study is therefor that large companies have greater trust for an auditor who has good competence, acts independently, maintains the confidentiality and follow laws and norms of the audit industry. Since we investigated factors that affect large firm's trust, it would be interesting to read a comparative analysis of factors affecting the trust of small, medium and large companies. Another interesting study would be to investigate how the auditor agencies market to reach both existing and potential clients.

  • 174.
    Kaiser, Michelle
    et al.
    Kristianstad University, Faculty of Business.
    Regjepaj, Albulena
    Kristianstad University, Faculty of Business.
    Impact of Employer Branding on Employee Commitment and Satisfaction: Moderated by Generation X and Y2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Current talent scarcity and a highly competitive labour market make employee retention essential for companies to achieve business success and growth. In order to maintain a competitive and stable workforce, organisations have adopted employer branding as a strategic tool for employee retention. A strong employer brand is characterized by social, economic, reputation, development and diversity value. Considering the dynamic and constantly changing nature of an organisation’s workforce, literature reveals that generational differences in values, preferences and demands concerning the workplace can occur. These differences can lead to different levels of employee commitment and satisfaction. The purpose of this dissertation is to explain how employer branding impact employee commitment and satisfaction. Further, this thesis aims to discover how these relationships are moderated by Generation X and Generation Y.This dissertation was conducted through a quantitative approach and with a deductive reasoning. A survey was distributed among employees in two German companies operating in the medical engineering sector. A total of 255 responses constituted the sample of this research. The findings show a direct effect of social, economic, reputation, development and diversity value, on employee commitment. In addition, social, economic, reputation and development value were found to influence employee satisfaction. Regarding the moderating effect, Generation X and Y did not appear to influence the majority of these direct relationships. However, generation was found to have a direct effect on employee commitment and satisfaction. Hence, this dissertation adds original value by providing new insights and meaningful contributions to the theory of employer branding and generational cohorts.

  • 175.
    Karlsson Lalander, Ida
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Designa för välmående: en meta-analys över anställdas engagemang genom sociotekniska system2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    All people are own individuals and our individual differences affect how we experience a sociotechnical system. There is a problematic situation among systems where they cannot live up to the expectations of organizations. From a wellbeing perspective it implies that the systems do not fulfill our fundamental psychological needs which are competence, autonomy and relatedness. There are some finished sociotechnical systems whose purpose are to contribute to increased wellbeing among employees in organizations. The issue regarding finished sociotechnical systems is that it cannot adopt to organizations needs the same way a new sociotechnical system could. Also, there is another problematic situation with processes of design among new sociotechnical systems where not enough consideration is taken to the social and technical context as a unit because there is a disconnection between methods regarding socio technical systems. When systems are not designed with enough consideration to wellbeing among employees it can cause stress related to work. This examination has taken the perspectives of informatics, psychology and Human Resources to counteract this problem. Criterias have been formulated from the results of the literature search to be applied to finished sociotechnical systems. Two of the finished sociotechnical systems fulfilled most of the criterias but a problem was still highlighted since not enough consideration have been taken to personal meetings and individual differences. The result of the discussion ends up in design principles which build a ground for further research and opportunities of development among sociotechnical systems in relationship to wellbeing among employees in organizations.

  • 176.
    Karlsson, Lina
    et al.
    Kristianstad University, Faculty of Business.
    Svensson, Sofie
    Kristianstad University, Faculty of Business.
    Revisorsassistenters benägenhet att lämna branschen: En kvantitativ studie angående uppfattningar om den professionella verksamheten och uppfattningar om affärsverksamheten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Personalomsättningen i revisionsbranschen är ett aktuellt ämne och ses som ett problem i branschen. Revisionsbranschen utvecklas och går från att vara en klassisk profession till att bli mer affärsinriktad och lönsamhet blir allt viktigare. Tidigare forskning kom fram till att uppfattningar påverkar valet att lämna branschen. Syftet med studien är därmed att utforska om revisorsassistentens benägenhet att lämna branschen påverkas av uppfattningar om den professionella verksamheten och uppfattningar om affärsverksamheten.

    Studien har en kvantitativ ansats och en webbaserad enkät med olika påståenden om revisorsassistentens uppfattningar har använts. Enkäten är baserad på professionsteori och tidigare forskning om business och karriärbyten och den skickades till revisorsassistenter på svenska revisionsbyråer. Variabler som studerats är uppfattningar, upplevelser, förväntningar, kön, ålder, erfarenhet i branschen, byråtillhörighet, storleken på det kontor revisorsassistenten arbetar på och om du arbetar eller har arbetat i branschen.

    Studien kom fram till att det finns ett positivt signifikant samband mellan uppfattningar om affärsverksamheten och karriärbyten. Vidare fann studien en indikation på ett negativt samband mellan uppfattningar om den professionella verksamheten och karriärbyten. Studien fann även en indikation på ett positivt samband mellan kontorsstorlek och karriärbyte. Det fanns även ett positivt signifikant samband mellan erfarenhet och karriärbyte samt mellan ålder och karriärbyte. Uppfattningar har visat sig påverka även i andra studier men uppfattningar om affärsverksamheten är ett relativt outforskat ämne och vidare studier behövs

  • 177.
    Karlsson, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Falk, Wilma
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kvinnors och mäns karriärmöjligheter i redovisningsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Equality between women and men at senior positions is a well-discussed topic. Previously research on the subject has been done in the audit industry, but not in the same extent in the accounting industry. The purpose of the essay is to investigate and compare women´s and men´s career opportunities in the accounting industry. This study adopts deductive reasoning and employs a quantitative analysis. To satisfy the purpose, data has been collected through a survey sent to women and men at accounting industries. An interview has also been conducted to get background information about the accounting industry. The study is based on the theory; Social Role Theory. The theoretical framework presents the following factors that can affect woman’s and men´s career opportunities; risk, network, family and homosocialization/Queen Bee Syndrome. The factors have led to eight hypotheses and been the basis for the questions in the survey. The hypotheses were tested in a regression analysis where career opportunities represented the dependent variable. The result showed that four of the eight hypotheses had a significant relationship. Our essay showed that network and Queen Bee Syndrome had a significant relationship with career opportunities, while risk and network become significant in men´s tests. The study has thus concluded that there are some differences between the career opportunities of women and men, but not in the same extent in the accounting industry as the former research. 

  • 178.
    Keifer, Emma
    Kristianstad University, Faculty of Business.
    Revisorns skyldighet att dokumentera: revisorers uppfattningar om faktorer som medför att revisionsdokumentationen brister2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the years, several company scandals have occurred, which have been linked to flaws in the revision process of the companies. In order to avoid similar scandals, increased requirements for law and standard in terms of revision have been introduced. With the help of regular quality controls done by both FAR & RN among others, the audit will maintain high quality and shortcomings is believed to be detected earlier. Previous research shows that audit documentation is often lacking when RN is conducting quality controls. The purpose of this paper is to investigate auditors’ perceptions of factors, which may cause the audit documentation to fail. In order to fulfill the purpose of the paper, interviews have been conducted with ten auditors working at various audit firms in Skåne. The theoretical frame of reference the paper is based on, considers previous research within the audit process, audit documentation and information concerning laws, standards and good audit ethics, which auditing is about. The conclusion of this study finds that auditors perceive a number of factors that may result in the audit documentation to fail. These primary factors are standardization, auditor's professionalism and professionalism limits. As a proposal for future research, it may be of interest to determine how many assignments or companies are optimal for an auditor to revise per year as regards to the time aspect in relation to the documentation requirements.

  • 179.
    Kindbom, Hannah
    et al.
    Kristianstad University, Faculty of Business.
    Storm, Sara
    Kristianstad University, Faculty of Business.
    “Det är en brist på kontroll som gör en otrygg...”: En studie om att förebygga trakasserier och öka tryggheten för användare som registrerar sig som kvinna på plattformar för nätdejting.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Media reports that women are exposed to harassment on platforms for online dating and surveys show that women to a greater extent experience harassment on platforms for online dating, more often are sexually harassed online and in a higher extent are upset when being harassed. The purpose of the study is to investigate what functions women believe can affect security and prevent harassment such as stalking and sexual harassment on platforms for online dating. In previous studies there are clear indications that women experience harassment on platforms on online dating and some of these studies resulted in design proposals. It is not clear whether users have been involved in the process of producing these proposals. With inspiration from participative design, where users and designers learn from each other, we wanted to involve female users to explore what they believe affects security and what functions they need in order to create security and prevent harassment.Through interviews and focus groups with women between the age 18-36, we discussed problems, functions, scenarios and solutions. We have been able to identify some elements which affect safety. The result shows, among other things, that some functions that are present in several platforms do not contribute to creating safety. We present findings that we believe can affect safety; trust, integrity and control, third-party verification and transparency. We also present design recommendations for designers and developers of platforms for online dating, which can contribute to increase safety and could prevent harassment on platforms for online dating.

  • 180.
    Kobaslic, Bojan
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Musonda, Lilian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The perfect job: a study of the relationship between employer branding and person organization fit2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This research thesis has researched about how employer branding and its relationship to person - organization fit. It focuses on personality traits of applicants and how it can impact their attractiveness of the organization advertised in job adverts.

    The purpose of this research thesis is to explain what relationship employer branding via job advertisements has when it comes to establishing P - O fit. In this case between future business students and organizations. The thesis had a deductive approach a cross - sectional research design was applied. A quantitative research method (logistic regression) was used and came from primary data.

    The research findings show that employer branding has a positive relationship to creating attractiveness of firms and also has an impact upon person-organization fit. Our findings also indicated that personality characteristics is hard to categorize in order to see what specifically in employer value proposition can attract a specific employee preference.

    The limitations were the number of respondents, a larger sample unit could have impacted the results more. Also, using a qualitative method in terms of semiotics could give a more detailed output on respondents’ personality traits.

    The original value of the research thesis is that it focused specifically on business students and to what degree employer value proposition is related to person-organization fit.

  • 181. Koplin, Martin
    et al.
    Siegert, Stephan
    Eirund, Helmut
    Ruzin, Irena
    Nedelkovski, Igor
    Johansson, Michael
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Callesen, Jörgen
    Geiger, Christian
    Culén, Alma Leora
    Coughlin, Katie
    Wroblewska, Marta
    Salo, Kari
    Druzetic, Ivana
    The people's smart sculpture PS2: best practice study 2014-20182018Report (Other academic)
  • 182.
    Kovacevic, Adnan
    et al.
    Kristianstad University, Faculty of Business.
    Nilsson, Jesper
    Kristianstad University, Faculty of Business.
    Ekonomistudenters bild av revisorn: En kvantitativ studie om hur bilden påverkar intentionen att bli revisor2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The stereotypical image of the auditor is a relevant topic to the auditor industry. The statement is based upon the struggles accounting firms has had with not being able to recruit the most suitable candidates. The aim of this study is to examine if business students image of the auditor have an effect on their intention to apply for the auditor profession. In addition, the study aim to investigate what effect the students identification to the auditor profession have on the relation between business students image of the auditor and their intention to apply of the auditor profession, since its has been shown that accounting firms are trying to create an image of the auditor which students can identify with. This resulted in the following research question: How does business students image of the auditor affect their intention to apply for the auditor profession?

    In order to achieve the purpose of this study and also be able to answer the research question a quantitative study was performed by using a web based questionnaire. The Questionnaire was sent out to university attending business students across Sweden, which generated in 130 answered questionnaires. 

    The results indicates that the students image of the auditor with characteristics extrovert, open to new experiences and sale characteristics increases their intention to become auditor.   

    Additionally, students identification with the auditor profession is considered to have an negative effect on the relation between business students image of the auditor and their intention to apply of the audit profession.

  • 183.
    Kristensson, Lovisa
    et al.
    Kristianstad University, Faculty of Business.
    Carlsson, Cajsa
    Kristianstad University, Faculty of Business.
    Hållbarhetsrapporteringen inom svensk dagligvaruhandel: hur engageras intressenter2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is based on companies taking social, environmental and financial responsibility. With the help of a sustainability report, companies communicate their sustainability work and the results of it. The users of the sustainability reports are the company's stakeholders, which affect and are affected by the company's operations. In order for the company to know which issues stakeholders consider important, the company needs to engage its stakeholders. Stakeholder engagement is the process used by companies to engage relevant stakeholders in the sustainability work and to select which issues are essential to include in the sustainability report. This study focuses on grocery retailers and their stakeholder engagement.

    The purpose of this study is to investigate how grocery retailers in Sweden engage their stakeholders in the sustainability reports by using the three principles inclusivity, materiality and responsiveness and comparing how the engagement has changed during the recent years. To fulfil the purpose a quantitative approach has been chosen in the form of content analysis of sustainability reports.

    The results of the study show that the grocery retailers are generally clear about which stakeholders are included and which issues are considered essential by the stakeholders. However, they are not as transparent about how the stakeholder engagement itself looks. The study also shows that the methods that are mainly used are one-way and two-way.

  • 184.
    Kristina, Lindstedt
    et al.
    Kristianstad University, Faculty of Business.
    Veerman, Melissa
    Quantitative study IV: What makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, p. 178-200Article in journal (Other academic)
  • 185.
    Källström, Lisa
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    'A good place to live': rethinking residents' place satisfaction and the role of co-creation2019Doctoral thesis, comprehensive summary (Other academic)
  • 186.
    Källström, Lisa
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    A place to live: a typology of stakeholder co-creation activities2017Conference paper (Refereed)
    Abstract [en]

    Stakeholder co-creation is of key strategic importance and a topical issue within both place marketing and public governance. However, co-creation is a wide concept and there is a need to further the understanding of the roles of stakeholders and the specific activities in co-creation. Inspired by the place marketing field, the context of this study is the place. Thus, a contribution is made to public governance by a change in focus. Furthermore, a model grounded in empirical work is created which helps us to understand different activities that take place in the co-creation of a place to live. Six important activities in place co-creation are identified: handling, enabling, operating, social networking, supporting and representing.

  • 187.
    Källström, Lisa
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Rethinking the branding context for municipalities: from municipal dominance to resident dominance2016In: Scandinavian Journal of Public Administration, ISSN 2001-7405, E-ISSN 2001-7413, Vol. 20, no 2, p. 77-95Article in journal (Refereed)
    Abstract [en]

    The increased global connectivity and mobility of both humans and capital has created competition between municipalities in attracting the resources needed to achieve their developmental goals. A call for papers focusing on reputation and brand management in Scandinavian municipalities has been announced. Today, it is absolutely necessary to be an attractive place and municipality, and brand management can be a tool in both achieving and communicating this. For branding to be effective, it is critical to have a good understanding of the branding context, and this conceptual paper explores the branding context for municipalities by analysing it—firstly, based on a product-oriented paradigm and, secondly, on service-based logics. It is argued that much of current place management and place branding research rests on belief in the product-oriented paradigm and thus focuses largely on the provider. In contrast, using service-based logics as a starting point places value creation at the center and shifts the focus to the resident. This has several theoretical and methodological consequences as well as practical implications for Scandinavian municipalities, and these will be discussed in the paper.

  • 188.
    Källström, Lisa
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ekelund, Christer
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    What can a municipality offer to its residents?: value propositions and interactions in a place context2016In: International Journal of Culture, Tourism and Hospitality Research, ISSN 1750-6182, Vol. 10, no 1, p. 24-37Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore the role of the municipality in the place marketing context and to describe how municipalities work on making their place good to live in. The study rests on abductive reasoning whereby service-based logic forms the study and offers a theoretical framework for how to approach the phenomena.

    Design/methodology/approach – A qualitative study in the form of 20 semi-structured interviews with leading elected officials and civil servants is used to let us understand how two typical municipalities in southern Sweden work on making their municipality a good place for their residents to live in. Content analysis is used to analyze the data.

    Findings – The study reveals how municipalities work on creating opportunities for interactions between themselves and their residents, as well as offers insight into what value propositions the municipalities believe they offer their residents. The current study shows that the geographical location and the natural environment, basic and essential services, accommodations, urban quality, recreation and leisure and ambience constitute important dimensions in the place offering.

    Originality/value – Service-based logic is used as a backdrop to facilitate the analysis in this study, which emphasizes value propositions offered by the municipality and interactions between the municipality and its residents, which increase our understanding of how municipalities work on making their place good to live in. The service-based logic help shed new light on the place marketing context and allows us to understand the context in a new way.

  • 189.
    Källström, Lisa
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hultman, Jens
    Lund University.
    Place satisfaction revisited: residents’ perceptions of “a goodplace to live”2018In: Journal of Place Management and Development, ISSN 1753-8335, E-ISSN 1753-8343, Vol. 12, no 3, p. 274-290Article in journal (Refereed)
    Abstract [en]

    Purpose – Using service-based logic as its theoretical lens, this study aims to approach residents’ place satisfaction in a novel way. The purpose is to explore residents’ perception of the place in which they live and to shed new light on their place satisfaction.

    Design/methodology/approach – The paper is based on explorative qualitative focus group research. Data were collected in two typical municipalities in southern Sweden. The sampling procedure was purposive, resulting in six focus groups, consisting of a total of 33 residents. The empirical material was transcribed and analyzed using a structured content analysis inspired by grounded theory.

    Findings – A model for understanding residents’ perceptions of what constitutes a good place to live is introduced. The model shows that many value propositions are produced in the provider sphere, independent of the user, for example by the municipality or the business sector. Other value propositions are co-created in a joint sphere, meaning that the user is actively involved in the production of these value propositions. The resident then uses different value propositions to create value-in-use in the resident sphere, independent of theprovider, and to co-create value-in-use in the joint sphere.

    Originality/value – The study creates a bridge between the stream of research on place satisfaction andstudies that take stakeholders and co-creation into consideration; it shifts from the prevalent provider perspective on place branding and static place attributes to a focus on the relationship between users and providers.

  • 190.
    Lagergren, Cajsa
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Persson, Emil
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kapitalstrukturens påverkan vid val av kapitalbudgeteringsteknik i stora bolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study intends to explain how the capital structure, consisting of equity, short-term liabilities and long- term liabilities, affects the choice of capital budgeting techniques in large Swedish companies in strategic investments. Through the Trade Off theory and Principal Agent theory, the study's hypotheses were formulated. Empirical was collected true surveys sent to 325 companies listed on Nasdaq OMX Small, Mid and Large Cap, where the response rate was about 19 %. To chart the capital structure, annual reports were obtained to calculate key ratios that measure the various components of the capital structure.

    The result has been analyzed using statistical analyzes, which shows that the capital structure affects the choice of capital budgeting techniques in larger companies. A high proportion of short-term liabilities has a positive association with unsophisticated techniques, while a high proportion of long-term liabilities has no association with neither unsophisticated or sophisticated techniques. Furthermore, it is not shown that high equity has a positive association with sophisticated techniques, but there is a negative association with unsophisticated techniques.

    Previous studies have not broken up the debt structure and mean that a high proportion of debt increases the use of unsophisticated techniques. Studies based on larger companies have not previously demonstrated a link between high leverage and unsophisticated techniques, which makes the division possible. This study has helped to break down the debt structure in short-term liabilities and long-term liabilities.

  • 191.
    Larsson, Anders
    et al.
    Kristianstad University, Faculty of Business.
    Wannehag, Josefine
    Kristianstad University, Faculty of Business.
    Professionell skepticism: Sambandet mellan personlighetsdrag och professionell skepticism med kön som betingande faktor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To be able to apply professional skepticism in day-to-day work is an important attribute for today’s auditors. However, factors that affect the professional skepticism is not investigated in previous research. The question if personality traits affect the professional skepticism in consideration of gender as a moderating factor is an area where we have not found any previous research. To be able to fulfil the purpose a quantitative approach has been applied and the data has been collected through a survey distributed to economy students attending Högskolan Kristianstad and Jönköping International Business School. The study has applied existing measuring instruments to measure the independent variable personality traits and the dependent variable professional skepticism. The survey also explored a few control variables among the respondents. The results from the study indicate that two of the personality traits in the study (conscientiousness and openness) have a positive correlation with professional skepticism. Furthermore, the study found that a part of the personality trait neuroticism, the stress aspect, has a negative correlation with professional skepticism. The study has found no proof that support the belief that gender has a moderating effect on the correlation between personality traits and professional skepticism. The study showed that the control variable mother tongue has a significant correlation with professional skepticism. This is something that future research in the field should examine further.

  • 192.
    Le, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Nilsson, Tina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Är en introvert revisor mer oberoende än en extrovert?: en kvantitativ studie beträffande sambandet mellan revisorers personlighetsdrag och oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The independence of the auditor is since a long time a debated topic. Lack of independence has earlier caused several major corporate scandals and led to the public losing trust in the audit profession. Afterwards, several changes have been made through implementation of various regulations which among other things aim to strengthen the independence. The purpose of this paper is to explain whether there is a relationship between auditors’ personality traits and their ability to remain independent.

    This study tests hypotheses which have been created through existing theory and thus, has a quantitative approach. To examine auditors’ personality traits, the five-factor model of personality traits has been used which consists of five dimensions that explain an individual's fundamental personality traits. To examine the independence, three vignette questions have been used. The vignette questions did not manage to measure the level of independence together and consequently, the study’s results need to be interpreted with caution. 

    The findings of the study indicate that the personality traits neuroticism, openness to new experience and agreeableness might have an impact on the auditors’ ability to maintain the independence. However, the found relationships are weak. Furthermore, no relationships can be found between extraversion, conscientiousness and the independence which suggests that personality traits affect the independence to a very low extent. Lastly, the auditors’ personality traits are a research area that can be further developed.

  • 193.
    Leo, Oscar
    et al.
    Kristianstad University, Faculty of Business.
    Nilsson, Daniel
    Kristianstad University, Faculty of Business.
    Hållbarhetsredovisning: årsredovisningslagens påverkan2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The new regulation that has been introduced requires approximately 1600 Swedish companies to produce a sustainability report of the financial year 2017 with their work surrounding questions like environment, social, personal, human rights as well as corruption. The purpose of this study is to examine and explain how the introduction of sustainability reporting according to the new regulations affect the company’s work with sustainability. To examine the potential differences, we performed a content analysis on the company’s annual reports and sustainability reports. The empirical evidence consists of the data collected from the content analysis of the company’s annual reports and sustainability reports. With the collected empirical evidence an analysis was completed on the differences through the examined years. Previous studies have shown that companies tend to leave out negative information about the company to project a more positive image. With the new regulation companies include negative aspects of their business. 

  • 194.
    Lesniak, Tim
    et al.
    Kristianstad University, Faculty of Business.
    Strandberg, Alexander
    Kristianstad University, Faculty of Business.
    ARCC - Ett förslag för kilskriftens digitala framtid2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to have an understanding of the past archaeologists need to be able to interpret archaeological finds (Why Is Archaeology Important?, 2018). One type of find is cuneiform. Ethical principles has been established to secure the conservation of this kind of find by prohibiting handling that could cause weathering ("Principles of Archaeological Ethics", 2018). Because of this, digital work methods has been established in conjunction with reconstruction of cuneiform in order to eliminate the risk of weathering through touch (Fisseler, Müller & Weichert, 2017). The problem is that this kind of work is found to be frustrating by the archaeologists since this way of work differs from their usual analog work method (Woolley et al., 2017). To solve this problem we have used a concept driven method. The digital concept ARCC has been developed which allows archaeologists to use their usual work method without touching the cuneiform. The concept ARCC is a combination of the technologies: augmented reality, magnetic tracking systems and 3D-printing. This concept is an example of the possibilities that exist regarding a practical and ethical work method regarding reconstruction of cunaiform. ARCC can be further developed to improve the concept, it could also act as an indicator of further possibilities within this area

  • 195.
    Li, Hezun
    et al.
    Kina & USA.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance in entrepreneurial firms: a systematic review and research agenda2018In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913Article in journal (Refereed)
    Abstract [en]

    This systematic review covers the extant literature on corporate governance in entrepreneurial firms. Using a sample of 137 research papers published from pre-1990 through June 2018 in 60 journals, we categorize outlets, research methods (quantitative, qualitative, review, and non-empirical), theoretical perspectives, and research questions, highlighting key patterns. We then summarize the concepts under study in the sample literature, and the geographical sources and model specification ofquantitative empirical studies. The conclusion highlights the quite fragmented nature of the field and the substantial knowledge gaps, and then proposes an actionable agenda for future research in terms of theories, research questions, research settings, and research designs. In particular, we describe the need to explore how corporate governance mechanisms interact with one another and affect firm outcomes, by applying novel theoretical perspectives and methods that could provide a better understanding of entrepreneurial firms’ functioning.

  • 196.
    Li, Hezun
    et al.
    American University.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance of entrepreneurial firms: a systematic review and research agenda2018Conference paper (Refereed)
  • 197.
    Lidén, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Editorial conclusions2018In: Högskolepedagogisk debatt, E-ISSN 2000-9216, no 1, p. 201-207Article in journal (Other academic)
  • 198.
    Liljeström, Oskar
    Kristianstad University, Faculty of Business.
    Efficiency of cryptocurrency exchanges: Risk exposure analysis of identical assets2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The cryptocurrency market is continuously growing but is still a relatively unexplored field within academic research. The ambition with this thesis is to increase existing research on market efficiency of cryptocurrencies, by studying the risk exposure of identical investments between different cryptocurrency exchanges. The study includes four cryptocurrencies and nine different exchanges, the data is tested on a full sample period and two subsample periods. The results reveal significant Sharpe ratio differences for identical investments on selected exchanges, but also improved efficiency between the first and second subsample periods. The study concludes that there are significant market inefficiencies on the cryptocurrency market, but the results also suggests that the market is becoming more efficient over time.

  • 199.
    Lindborg, Victoria
    et al.
    Kristianstad University, Faculty of Business.
    Tukaric, Katarina
    Kristianstad University, Faculty of Business.
    Revisorns oberoende: diskursanalys om hur revisorns oberoende framställs i affärstidskrifter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Auditor independence is a current and relevant topic that has been discussed several times through the years. Scandals have contributed to reduced confidence and changes in the audit world. The purpose of this study is to create an understanding about how auditor independence is portrayed in business magazines by using discourse analysis. The discourse analysis is implemented with support from Fairclough's three-dimensional framework. The analysis is based on 40 articles from the business magazines Tidningen Balans and Dagens Industri, between the years 2014-2018. The identified discourses in this analysis are change, trust and scandals and turbulence. The discourses were analyzed by the text dimension, dimension of discursive practice and dimension of social practice. The text-dimension focuses on the formal characteristics of the text with primary focus on modality and transitivity. The discursive practice dimension is focused on the production and consumption of the text. In this dimension, it is analyzed whether the texts are based on other texts and whether there is a reproduction of the already existing. In the dimension of social practice additional theories are needed to put the empirical data in broader social contexts. This is done by linking the empirical data to theories of the auditor´s independence. In conclusion, to respond to the purpose of the study, the findings of the analysis show that the auditor´s independence is portrayed and discussed with a negative tone as well as following a pattern of repetition.

  • 200.
    Lipic Persson, Sandra
    et al.
    Kristianstad University, Faculty of Business.
    Lundin, Ida
    Kristianstad University, Faculty of Business.
    The Complexity of Communicating Sustainability in a Co-Creative Context: a case study of a co-creative incubator2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis is concerned with the complexity of communicating sustainability in a co-creative context. Sustainability is seen as three dimension, namely economic sustainability, social sustainability and environmental sustainability. This thesis includes all three dimensions in the sustainability communication. The purpose is to investigate how sustainability can be understood and explained in a co-creative incubator. Since the research of sustainability communication within the co-creative literature is relatively undiscovered this thesis makes an attempt to conceptualise the sustainability communication. The context of the study is a single case study of an incubator with a co-creative approach. The research took an abductive approach with the method of a qualitative empirical collection. The empirical data collection consists of semistructured interviews with actors in the co-creative incubator, namely top management, business designers and startups. Findings reveal that the sustainability communication can be understood and explained through a challenge based view. Every startup face different challenges and sustainability is communicated accordingly. However, the communication of economic sustainability is more direct than the other two dimensions. Additionally, the complex communication in the co-creative incubator shed new lights on the concept of trust within co-creation. The intensity of sustainability communication implies to be dependent on trust between incubator and startups. This thesis adds original insights to the field of combining co-creation and incubators, specifically factors that influence the sustainability communication in the co-creative incubator.

123456 151 - 200 of 281
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf