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  • 151.
    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.

  • 152.
    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.

  • 153.
    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.

  • 154.
    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.

  • 155.
    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”.

  • 156.
    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.

  • 157.
    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.

  • 158.
    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.

  • 159.
    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

  • 160.
    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. 

  • 161.
    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.

  • 162.
    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.

  • 163.
    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.

  • 164. 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)
  • 165.
    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.

  • 166.
    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.

  • 167.
    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)
  • 168.
    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)
  • 169.
    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.

  • 170.
    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.

  • 171.
    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.

  • 172.
    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.

  • 173.
    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.

  • 174.
    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.

  • 175.
    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.

  • 176.
    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. 

  • 177.
    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

  • 178.
    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.

  • 179.
    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)
  • 180.
    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)
  • 181.
    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.

  • 182.
    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.

  • 183.
    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.

  • 184.
    Lomryd, Amanda
    et al.
    Kristianstad University, Faculty of Business.
    Kronvall, Nora
    Kristianstad University, Faculty of Business.
    Vilken komplexitet upplever revisorn vid revidering av mindre komplicerade företag i Sverige?: ur ett International Standards of Auditing (ISA) perspektiv.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.

     

    The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complexity within the auditing industry is still very diffuse and unidentified. Though many of the smaller companies choose to be audited, regulations like ISA are too large for this type of company. We are using interviews to achieve the aim of the study and the legitimacy theory and stakeholder theory to explain complexity. In order to identify where in the process the complexity is perceived, we are basing the research on the audit process.

     

    The result of the study shows that it is challenging to define complexity when conducting an ISA based audit on less complex entities. Although, the results show that complexity exists, or at times, ‘ill-fit’, with ISA for these entities. Thus this thesis finds that there is an increasing demand amongst auditors for a new standard for these entities. The study attempts to contribute with an explanation of complexity, and our expectations are that future research will continue exploring this area.

  • 185.
    Madejska, Annika
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Alexander
    Kristianstad University, Faculty of Business.
    Menu anchor interactors in mobile website contexts: The perceived usability of menu navigation on three different types of websites2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2018, there were 3.6 billion mobile internet users worldwide, which shows that digital designers have to tackle navigational patterns and menu anchor interactors for smartphone-sized screens early in their projects. As user satisfaction is crucial for the success of a website, and as successful navigation through a menu system is imperative to user satisfaction, the menu system is a key component in the UI. This study concerned three types of menu anchor interactors in smartphone UIs (Transient, Top persistent, and Navigation hub), on three website types (Single service, Brand, and Service directory). The goal was to investigate what influence the website type has on the user’s preferences of menu anchor itneractors.

    The theoretical base is previous research on menu systems in graphical UIs. The study was done by a questionnaire where the participants were presented images of three different menu anchor interactors on three different website types, and asked to score the assumed helpfulness of the menu anchor interactor from one to seven on a Likert scale. In addition, they were asked to clarify their scoring in a qualitative response.

    The key findings are that users prefer menu anchor interactors that display several navigation links, and that there are indications that the Top persistent menu anchor interactor works best on the Service directory website type, while Single service and Brand website types seem to benefit from a Navigation hub. However, the results also show the importance of studying UI components in their full UI context, as the whole UI affects the perceived usability of the menu anchor interactor.

  • 186.
    Maine, Joshua
    et al.
    Kristianstad University, Faculty of Business.
    Svensson, Oskar
    Kristianstad University, Faculty of Business.
    Does an Ambidextrous Use of Sustainability Resources Lead to Sustainability Performance?: a Survey on Swedish Municipal Housing Organisations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An increasing pressure is found on public sector organisations both to be efficient and innovative. Recently ambidexterity has found its ground in the public sector showing significant impact on firm performance. Combined with the increasing pressure from society for conducting sustainable business, we aimed at investigating how structural ambidexterity in regard to sustainability relates to sustainability performance, and how this relationship is moderated by centralisation and connectedness. A quantitative method has been used where the Swedish municipal housing organisations were surveyed. 141 different municipal housing organisations participated in the survey. A content analysis was also done with the help of the TBL to measure the organisations sustainability performance. The results from the dissertation showed that ambidextrous sustainability leads to sustainability performance. No moderating effect from centralisation and connectedness was found on the relationship between ambidextrous sustainability and sustainability performance. This dissertation sets the ground for a new concept of ambidextrous sustainability. Furthermore, contributing to strategic public management as well as further expanding on the stakeholder approach and the moderating effect of stakeholders. The dissertation also contributes methodologically by measuring sustainability performance with the TBL through a content analysis as well as how to measure ambidextrous sustainability.

  • 187.
    Maine, Joshua
    et al.
    Kristianstad University, Faculty of Business.
    Svensson, Oskar
    Kristianstad University, Faculty of Business.
    Qualitative study I: what makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 21-40Article in journal (Other academic)
  • 188. Mattei, Georgia
    et al.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Actorhood of the European Court of Auditors: visual analysis2019Conference paper (Refereed)
  • 189.
    Mattisson, Andreas
    et al.
    Kristianstad University, Faculty of Business.
    Lu, Kwok
    Kristianstad University, Faculty of Business.
    Tillhandahållande av olika rådgivningstjänster i revisorns föränderliga yrkesroll: en kvalitativ studie av revisorers uppfattningar på små och medelstora revisionsbyråer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit rules adopted by the EU strongly limit the auditors’ ability to provide non-audit services (NAS) to audit clients of public interest. Auditors in small and medium-sized audit firms are not affected by those rules. Therefore, it is interesting to study how they handle which services to provide and how it affects the auditor's role.

     

    The purpose of the study is to investigate how auditors of small and medium-sized audit firms manage various advisory services and the related threat to independence in the role of consultant. Consequently, the study also seeks to gain an understanding of how the auditors perceive the issue of having to shift between the role as auditor and the increasingly imminent role as consultant. The study is based on qualitative research, in order to understand and interpret the auditor's experiences, which is why interviews were conducted with six auditors.

     

    The main conclusions of the study are that the auditors have difficulty defining which services are audit-related and which are less audit-related. The auditor must provide advice to maintain the audit. Advisory services can therefore be regarded as an integral part of the auditor's services. The auditor is forced to shift between the roles of auditor and consultant, as a result of the clients’ high expectations for advisory services. This is in contradiction with the audit's other stakeholders’ expectations for the companies to be checked through an independent examination. However, the respondents still consider themselves to be auditors even in the performance of consulting services.

  • 190.
    Mensah, Florence
    et al.
    Kristianstad University, Faculty of Business.
    Osman, Thaha
    Kristianstad University, Faculty of Business.
    Communicating through social media to regain stakeholders trust during crises: A case study about H&M2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Crisis management is the process by which an organisation deals with a disruptive and unexpected event that threatens to harm the organisation or its stakeholders. Fast fashion retailers have been highly affected by crisis spread through social media, which could be seen as a result of the increasing usage of social media.

    This thesis is concerned with crisis management and crisis communication examining Coombs Situational Crisis Communication Theory. Trust repair in regards to social media is further investigated and incorporated with Coombs SCCT model. The purpose of the study is to gain an insight into how trust repair works when dealing with crises, in the context of social media. A qualitative study was utilised with an abductive approach to research the purpose. The context of this paper is a case study involving H&M, the second biggest fast fashion retail company, that managed to miss the mark by publishing an ad that provoked many people all over social media. Social media platforms, namely Facebook, Twitter and Instagram, were observed and a social media feed was collected and later analysed to shed light on the trust repair process. A focus groups was also formed to gain complementary data to strengthen the findings.

    The findings add insight to the field of crisis management, as well as the concepts trust repair and social media, which have not been researched together in relation to crisis management and crisis communication before. Findings showed that H&M used different approaches in dealing with the crisis, some corresponding with the SCCT model to regain trust from their stakeholders.

  • 191.
    Mensah, Francis
    et al.
    Kristianstad University, Faculty of Business.
    Tran, Frank
    Kristianstad University, Faculty of Business.
    Do students even care?: En kvantitativ studie om penningtvättsskandalers påverkan på studenter som bankkunder2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the increased development of the digitalization, a new generation has emerged. Generation Y as the cohort is named, includes people born from the mid-1980s to the early 2000s. The generation has a significant role in the understanding and development of the society, as they are seen to be the future customers. During the years of 2018-2019, multiple Swedish banks had been guilty to money laundering which did not only threatened the system within the financial sector, but did also influence the public’s view of banks. Previously conducted research has shown that actions taken by banks affects the customer’s loyalty, trust and image. However, there exist an empirical gap regarding the study of the Generation Y’s attitude towards the occurrence of money laundering scandals.

     

    This thesis aimed to study how money laundering scandals affects Generation Y, with a focus on Swedish students. A quantitative questionnaire was conducted with a deductive approach and positivistic research philosophy to examine the purpose of this study.

     

    The findings of the study were based on 82 respondents and showed the student’s loyalty, trust and bank image are affected depending on their bank’s involvement. Results showed that students who did not belong to a participating bank, had a stronger loyalty, trust and more positive image of their bank, in relation to the customers in a bank involved in a scandal.

  • 192.
    Mijatovic, Maria
    et al.
    Kristianstad University, Faculty of Business.
    Zubic, Jasna
    Kristianstad University, Faculty of Business.
    Stakeholder influence on brand identity co-creation in startups2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis was exploring stakeholder influence on brand identity co-creation in startups, by answering the research question: "How do stakeholders influence brand identity co-creation in startups?". To answer this question, a multiple case study was conducted, consisting of interviews with six B2C (business-to-customer) startups. Furthermore, the startups studied are all tenants of incubators. This context is of interest, since incubators have been suggested to provide extensive resources and knowledge for startups struggling with their businesses' establishment. To analyze the data from the case studies, mainly the Corporate Brand Identity Matrix (Urde, 2013) was used, which helps to provide an overview of how different elements of brand identity are co-created with stakeholders in startups. In addition, to study this subject requires an overview and discussion of brand management research, stakeholder theory and co-creation litertature. 

    The findings show that several of the brand identity elements are co-created with stakeholders in startups. The stakeholders identified in co-creation are several, mainly cusomers, financiers, producers, designers and programmers. Furthermore, an interesting correlation between startups' orientations and co-creation, was discovered. The startups with a mainly market-oriented approach to branding are co-creating the brand identity elements to a much further extent, than brand-oriented startups. Finally, incubators are revealed as co-creators of several of the brand identity elements in startups, but the study also provides further insightsd into their important role in supporting the startups and facilitating networking opportunities. 

  • 193.
    Miskovic, Ivana
    Kristianstad University, Faculty of Business.
    Revisorers skyldighet att dokumentera: faktorer som medför att brister uppstår i revisionsdokumentationen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the years there have been several corporate scandals, which have been linked to shortcomings in the auditing. In order to avoid similar scandals in the future, increased requirements for law and standards have been introduced. With the help of regular quality controls, the audit should maintain high quality and shortcomings should be discovered earlier. Previous research shows that it is often in the audit documentation that deficiencies occur.The purpose of this paper is to identify factors that cause shortcomings in the audit documentation. In order to fulfil the purpose of the paper, interviews have been conducted with ten auditors from various audit firms in Skåne. The theoretical framework is based on a model that shows my understanding of how different factors affect the audit documentation.The conclusion of the study shows that the auditor's perceptions of the regulation, the auditor’s professional role and the audit firm structure are factors that may cause shortcomings in the audit documentation, which can often be related to the lack of time in the process of auditing. The moment in the audit process regarding assessments of essential information may cause shortcomings in the audit documentation. This is because auditors can interpret and assess differently, which reflects what information each auditor considers to be essential information to include in the audit documentation. This in turn can lead to the fact that all auditors do not include what law and standard require.As a proposal for future research, a study should be made in order to determine how many assignments are optimal for an auditor to audit per year, with regards to the time aspect in relation to the documentation requirements.

  • 194.
    Mohammadi, Ali
    et al.
    Royal Institute of Technology.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Wennberg, Karl
    Linköping University.
    Board’s human and social capital and performance in entrepreneurial ventures2016Conference paper (Refereed)
  • 195.
    Morina, Flora
    et al.
    Kristianstad University, Faculty of Business.
    Svanberg, Hanna
    Kristianstad University, Faculty of Business.
    Hur arbetar svenska Big Four med nya standarder? - Införandet av IFRS 9: Redovisningsspecialisters och revisorers perspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research in this field has focused on how countries and companies perceived the implementation of IFRS. The majority of previous research has focused on developing countries with a focus on the auditor's opinion. However, as far as we know, less research has been done on how audit firms work with IFRS based on accounting specialists’ and auditors’ perspective. With previous research in mind, we have found a research gap.

     

    The purpose of this thesis is to study how Swedish Big Four work with new standards, with a focus on accounting specialists’ and auditors' opinion, with IFRS 9 as an example. We also want to examine the importance of accounting specialists' knowledge and expertise and how this is transferred further in the firm, to auditors and clients. 

    This study has a qualitative approach where interviews and document analysis have been used to reach the accounting specialists and auditors' perspective. By applying professionalism theory, we have analyzed our empirical data to reach our conclusions. 

    The results of this study show that both roles are important and crucial in the work with new standards. The professionals possess high knowledge and expertise that are used in different ways. We have found that transfer of knowledge is a big part for audit firms in the work with new standards, since the understanding of a new standard is created through internal support functions. Our data also shows that the studied audit firms work with good internal support functions to facilitate understanding of IFRS 9 which is considered a complex standard.

  • 196.
    Moser, Fabian
    et al.
    Kristianstad University, Faculty of Business.
    Shabanaj, Valieta
    Kristianstad University, Faculty of Business.
    The Effect of Board Diversity on Corporate Performance: the Case of Swedish State-Owned Enterprises as Hybrid Organizations2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines how board diversity and characteristics of directors affect the financial and non-financial performance of Swedish state-owned enterprises (SOEs). SOEs are characterized by state ownership, goal complexity, governmental funding and control and are therefore typical examples of hybrid organizations that purse both commercial and political logics. The board of directors (BODs) of SOEs as representatives of the shareholder serve as corporate governance mechanism to control and monitor the organization to achieve financial and non-financial targets. Further, the boards should compose of directors with the appropriate competence and experience as well as integrity and ethical values to govern the challenges for hybrid organizations.Therefore, information of the BODs on Swedish SOEs are conducted regarding their educational background, professional experience, multiple appointments, tenure, gender diversity and age diversity, as well as the amount of state representatives. Financial performance was measured by using Return on Assets and Return on Equity, while non-financial performance was measured as the fulfillment of non-financial goals and the amount of reported and disclosed GRI standards. Our eight research hypothesizes are all based on prior research on corporate governance concerning board diversity and firm performance in both private as well as public organizations. Moreover, institutional logics and upper echelons theory are used to explain the effects of the diversity characteristics on corporate performance. All hypothesizes were rejected due to insignificant relationship. Even though a significant relationship was indicated between professional experience of the directors and financial performance, the hypothesis was rejected, since the relationship was the opposite of the expected.One of the reasons for these results can be that institutional logics and competing goals prevent the BODs from focus too strong on either financial or non-financial targets.

  • 197.
    Musonda, Lilian
    et al.
    Kristianstad University, Faculty of Business.
    Kobaslic, Bojan
    Kristianstad University, Faculty of Business.
    Qualitative study II: What makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 41-63Article in journal (Other academic)
  • 198.
    Mårtensson, Patrik
    et al.
    Kristianstad University, Faculty of Business.
    Sjöberg, Henrik
    Kristianstad University, Faculty of Business.
    Smart Beta: en studie om hur smart beta strategier presterar på den svenska börsen  2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The ongoing debate on active and passive fund management never seems to end. There are some pros and cons in each category and scientific theories can argue for both ways. But recently, a new strategy has been introduced, smart beta. Smart beta can be classified as a hybrid between a passive and active strategy. Previous studies have shown good results for smart beta, but in other geographic areas and with larger indexes. In this study, a new type of profitability smart beta is introduced.

     

    The purpose of the study is to examine how smart beta performs on the Swedish market, with starting point in OMXS30. The study has a positivist research philosophy along with a deductive approach and a quantitative method.

     

    The result of the study shows that all smart beta strategies generate a higher return than OMXS30. Three efficiency measures have been used to calculate the risk-adjusted return, and here too, all smart beta strategies demonstrate a higher value. The result is in line with previous studies in the field. The strategy that generated the highest risk-adjusted return was the study's new strategy.

     

    The contribution of this study is to introduce a new strategy, as well as examine the effect of the previous strategies on the Swedish market. The study can be of value to both established actors in the finance industry, but also for individuals. For further research in the area, the time period should be extended and more strategies tested, especially with measures of profitability.

  • 199.
    Nasufovski, Harun
    Kristianstad University, Faculty of Business.
    Gamification och online mathandel: ett förslag för att handla mer frukt och grönt.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Online grocery shopping is an ever-growing service in Sweden, as more people are starting to purchase their food online. Despite this, the Swedes do not eat well since over 51% of the population is overweight or obese, which can lead to serious diseases. The inclusion of fruits and vegetables in the daily diet has proven to be the optimal way to counteract obesity and diseases. Since year 2010, the term gamification has been formed and has meant that game elements have been used in different contexts outside of games. Studies have shown that the implementation of gamification and game elements such as points, badges and leaderboards in various services has had a positive impact on learning, teaching and, above all, motivation. The purpose of the study was to investigate how gamification could motivate people to purchase more fruit and vegetables via an online grocery shopping site. The study was conducted with a high-fidelity prototype containing the game elements badges, leaderboards, avatars, points, levels and feedback and was tested on six participants who had previously purchased food online. The qualitative methods of observation and interview were used to generate the result. The study resulted in the participants experiencing increased motivation to purchase more fruit and vegetables and showed that gamification could also be implemented in online grocery shopping services.

  • 200. Natalizi, D
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bartocci, L
    The role of institutional entrepreneurs within the European EPSAS program: evidence from the Italian case2018Conference paper (Other academic)
    Abstract [en]

    The impasse of European Public Sector Accounting harmonization represents a critical point on the European agenda. By issuing Directive n. 85 in 2011, the European Commission has assumed an active role in the promotion of an international program of Public Sector Accounting harmonization. This paper aims to investigate the dynamics of the “European Public Sector Accounting Standards” (EPSAS) program, run by the Task Force of Eurostat with the goal of setting up and implementing one accounting system to be used by all the European Member States. Through the theoretical lens of institutional entrepreneurship, this study investigates the role, actions and skills of the “change actors” involved in the accounting harmonization process at the intersection between the international and national levels by focusing on the Italian case. The findings reveal the importance of the actions undertaken by the identified institutional entrepreneurs and suggest that a synchronization of strategies is necessary to mobilize national contexts towards the goal of European Public Sector Accounting harmonization.

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