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  • 201. Davidsson, Johanna
    et al.
    Wallin, Sara
    Kristianstad University, School of Health and Society.
    Sharing is caring: A case study of co-creation on Facebook2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increasing usage of social networking sites, such as Facebook has changed the way that corporations and customer interact with each other. New ways of customer-corporation interactions evolve constantly, enabling customers to participate and co-create value with the corporations. An organisation that has taken this a step further is Skånetrafiken, which uses Facebook as a channel for its customer service. This thesis focuses in the interactions that occur between Skånetrafiken and its customers, which in this case takes place on Facebook.

     

    The purpose of this thesis is to explore the what, how and why customer and corporation interaction occur on Skånetrafiken's Facebook page. In order to approach the phenomenon of co-creation, we conducted a case study as a research design and strategy. Data collection methods we used were observations on Skånetrafiken’s Facebook page, an interview and a focus group discussion.  

     

    The findings indicate that there must be an engagement for the co-creation process to begin and that the co-creation process is continuous rather than a fixed model. It further turned out that different types of interactions occur, not only customer-to-corporation, but also customer-to-customer and customer-to-employee interactions.

    The limitations of the study imply that the findings cannot be generalised on all organisations since only one organisation have been examined. This thesis further gives a practical implication by presenting an applicable framework for co-creation on Facebook. Additionally, few if any have previously studied phenomenon of co-creation on Facebook, which contributes to the original value of the thesis.

  • 202.
    Debeljak, Sara
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Isabella
    Kristianstad University, School of Health and Society.
    Do sustainable personalities exist?: A study examining the link between recruiters' personalities and the communication of sustainability2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The world that we live in today is neither fair nor sustainable. Since the acknowledgements of theseissues have changed increased in recent years, the preferred attributes in the job seeking process havechanged. Previous research has recognized a positive relationship between the incorporation of thethree components of sustainability into the activity of attracting employees and the amount of attractedemployees. Therefore, one could question why not all companies communicate their sustainabilityengagement to potential employees. Research within this area is scarce, but some researchers state thatthe managers’ personalities can have an effect on the sustainability communication. Therefore, thepurpose of this dissertation is to examine the relationship between the recruitment manager’spersonality and the level of sustainability communication in the process of attracting employees. This study uses a cross-sectional research design, with a positivistic philosophy and a deductive approach.A quantitative questionnaire was sent out to recruiters, with respondents selected using a systematicrandom sampling method. The limitations of this study is that the sample was restricted, it was limitedto a Swedish context and the results could not be explained only examined.This study indicates that no sustainable personalities seem to exist. However, the major contributionof this dissertation is that it display the ignorance of the UN2030 Sustainable Development Goals. Weconclude that this could partly explain the lack of significant relationships between the five personalitytraits and the level of communication of the three components of sustainability.

  • 203.
    Delic, Anel
    et al.
    Kristianstad University, School of Health and Society.
    Razarian, David
    Kristianstad University, School of Health and Society.
    SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering: analys av de bakomliggande resonemangen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to increase understanding of the financial choices made by SMEs and the choice of capital budgeting techniques. Furthermore, to see if the choice of financing have an influence on the choice of capital budgeting technique. This is important since SMEs contribute to employment in the society and the financial choice and use of capital budgeting techniques could be crucial to their contribution. To capture in-depth understanding, this thesis have used a qualitative approach and interviewed seven manufacturing SMEs located in Sweden. The main findings are the following, (1) SMEs mainly use reinvested capital and avoid financing if possible from financial institutions. Furthermore, (2) less sophisticated capital budgeting techniques was used regardless of financial choice. However, (3) when SMEs suffer from liquidity problems they express to feel financial pressure from financial institutions. Which leads to SMEs putting a payback period on the investment to satisfy the demands from financial institutions. This thesis concludes with guidelines for future research. 

  • 204.
    Diep, Lisa
    et al.
    Kristianstad University, School of Health and Society.
    Stedt, Amanda
    Kristianstad University, School of Health and Society.
    In HOs we trust: how crises affect brand image and trustworthiness in humanitarian organizations2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the past five years the Red Cross has been involved in two different internal crises. All of them can be related to trustworthiness and brand image. Why would someone keep donating money to an organization that has been involved in fraud and suspicion of corruption?

    The purpose of this dissertation is to explore how non-governmental (NGO) and non-profit (NPO) organizations rebuild their brand image and trustworthiness after a crisis. We will look at the problem from both the organization’s and the public’s point of view. The dissertation is based on theories about brand image, trustworthiness and crisis management. For the theoretical framework a model was created from these different theories. This study is conducted as a qualitative case study with a realistic philosophy.

    The findings and analysis shows that the Red Cross has an elaborated crisis management with a good base that can be adapted to suit each situation. However, there are some miscommunications between the organization and the public. Therefore, we suggest three improvements that can be made: communicate directly to the public, investigate immediately when suspicions occur, communicate the internal functions to the public. The first conclusion is that their form of reactive crisis management is that they have a weak pre-emptive crisis management, which consists of diffuse guidelines. After the crisis, these guidelines are adapted to the crisis. The second conclusion is that the organizations brand image and trustworthiness was affected negatively directly after the crisis occurred. However, today both the brand image and the trustworthiness have become stronger than before the crisis. Recommendation for future research is that it can be conducted in another area and include the behavior aspects of the respondents. In addition, the crisis communication team could be investigated.

  • 205.
    Diep, Lisa
    et al.
    Kristianstad University, School of Health and Society.
    Stedt, Amanda
    Kristianstad University, School of Health and Society.
    Internal branding: Within a Swedish non-profit organization2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aid sector has receive a lot of attention the recent years whereas the public has recognized the societal situation in developing countries. As many people has become more generous with their donations, an increasing number of non-profit organizations (NPO) has emerged which has created a competitive environment in the non-profit sector. As a result, many NPOs has started to adapt business-like qualities such as implementing a marketing strategy and building a brand.

    The purpose of this study was to explore how NPO manage their internal brand and if it is in accordance to for-profit literature; it will be explored from both the management perspective as well as from employees’ perspective. This dissertation is based on literature about internal branding in the for-profit sector. For the theoretical framework a postulated model describing the relationship between employees’ skills and knowledge, brand attitude, and brand performance was presented emerging from the theoretical framework.

    The findings indicate that the studied NPO, IM, is becoming more business-like concerning internal branding, though more in the managements than amongst the employees. Hence, a NPO specific modified theoretical framework is desired, depicting internal branding. Two surprising findings are the influence of external brand communication on employees’ brand attitude and brand performance, and that brand leadership emerged as a precursor to the other factors influencing employees’ skills and knowledge concerning the internal brand.

  • 206.
    Diep, Lisa
    et al.
    Kristianstad University, School of Health and Society.
    Stedt, Amanda
    Kristianstad University, School of Health and Society.
    Internal branding: Within a Swedish non-profit organization2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aid sector has received a lot of attention the recent years whereas the public has recognized the societal situation in developing countries. As many people has become more generous with their donations, an increasing number of non-profit organizations (NPO) has emerged which has created a competitive environment in the non-profit sector. As a result, many NPOs has started to adapt business-like qualities such as implementing a marketing strategy and building a brand.

    The purpose of this study was to explore how NPOs manage their internal brand and if it is in accordance to for-profit literature; it will be explored from both the management perspective as well as from employees’ perspective. This dissertation is based on literature about internal branding in the for-profit sector. Emerging from the theoretical framework, a postulated model describing the relationship between employees' skills and knowledge, brand attitude, and brand performance was presented.

    The findings indicate that the studied NPO, Individuell Människohjälp, is becoming more business-like concerning internal branding, though more in the management than amongst the employees. Hence, a NPO specific modified theoretical framework is desired, depicting internal branding. Two surprising findings are the influence of external brand communication on employees' brand attitude and brand performance, and that brand leadership emerged as a precursor to the other factors influencing employees' skills and knowledge concerning the internal brand.

  • 207.
    Ding, Linyang
    et al.
    Kristianstad University, School of Health and Society.
    Hu, Fengqi
    Kristianstad University, School of Health and Society.
    Pang, Min
    Kristianstad University, School of Health and Society.
    Luxury Market: a study of purchasing intentions for luxury goods in China2013Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Purpose/aim

    Culture, lifestyle and economy are the three factors that influence the purchasing intentions for luxury goods. The aim of our dissertation is investigating if the importance of the factors will be changed or not, with the changing generations in China.

    Design/methodology/approach

    In this dissertation, we use questionnaire to collect data, and then use mathematics and statistics to test our hypotheses.

    Findings

    The results show that the importance of the factors could be changed, with the changing generations in Beijing and Qingdao. In contrast, the importance of the factors could not be changed, with the changing generations in Ningbo. So, we cannot establish in China, the importance of the three factors could be changed or not, with the changing generations.

    Originality/value

    In this dissertation, our original ideas are the different generations and the factors which effective influence the Chinese consumer´s purchasing intentions of luxury goods. We collected data in different cities in China to figure out if there is any connection between the three factors and three generations. The risk of the research is the sample size, we will have errors in that respondents.

  • 208.
    Drevelius, Markus
    et al.
    Kristianstad University, School of Health and Society.
    Larsson, Jim
    Kristianstad University, School of Health and Society.
    Kompetensskillnader vid kreditbedömning: En studie av kompetensens påverkan på kreditbedömning av SME2017Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [sv]

    En anledning till att det kan vara problematiskt att få lån beror på finanskrisen 2008 där bankernas misslyckande i sina kreditbedömningar var avgörande. Komplexiteten i kreditbedömningsprocessen skapar agentproblem, informationsasymmetri och moral hazard. I tidigare forskning menar de att kreditgivarens kompetens påverkar lånebesluten. Kreditgivaren använder sig av olika riskbedömningsmetoder, där hård, mjuk och frivillig information används för att kartlägga SME:s återbetalningsförmåga. Forskning menar att SME:s kompetens inom företagsledning, affärsprojekt osv. är indikationer på SME:s återbetalningsförmåga. Det som saknas inom forskning är hur skillnader i kompetens mellan kreditgivare och kredittagare påverkar kreditbedömningen. Syftet med studien är att kartlägga kompetensskillnaderna mellan kreditgivare och kredittagare, samt dess betydelse vid en kreditbedömning. För att uppfylla syftet har studien utgått från en deduktiv ansats. En modell har skapats baserad på tidigare litteratur, där information, risk, kompetens och kompetensskillnader, behandlas. Modellen har utvärderats empiriskt genom intervjuer med kreditgivare(banker) och kredittagare(SME). Resultaten pekar på att kompetensskillnader har en påverkan på kreditbedömningen. Slutsatserna är att kreditgivare handlar utifrån en världsbild, medan kredittagare handlar utifrån en annan. Utifrån kontexten har parterna skapat olika kompetenser, d.v.s. parterna tolkar information utifrån sina respektive kontexter. Genom detta skapas agentproblem osv, som påverkar kreditbedömningen. Studien bidrar med ny kunskap till ett forskningsområde som är mycket utforskat och ifrågasätter incitamenten som den främsta förklaringsfaktorn i agentteorin. Implikationer och begränsningar som studien omfattas av är att två av tre företag inte hade hög skuldsättningsgrad samt att vi har intervjuat två oberoende parter, i en process där parterna är beroende, med anledning av banksekretessen.

  • 209.
    Dromberg, Camilla
    et al.
    Kristianstad University College, School of Health and Society.
    Rosander, Monica
    Kristianstad University College, School of Health and Society.
    Uppfattningar om riktlinjer och bedömningar vid granskning av hållbarhetsredovisning2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Intresset för att redovisa hållbarhetsinformation har ökat kraftigt sedan 1990-talet. Denna redovisning fick till att börja med följa med som en bilaga till den årliga finansiella redovisningen. När det sedan blev allt vanligare med denna sorts redovisning, och redogörelserna dessutom tenderade att öka i omfattning, började man separera det som man idag kallar för hållbarhetsredovisning från den finansiella redovisningen. Trots att det fortfarande är en relativt liten andel företag som upprättar hållbarhetsredovisningar runt om i världen, så har det blivit en vanlig standard bland många stora internationella företag. Granskning av hållbarhetsredovisning är ett relativt nytt fenomen och det är endast en handfull svenska företag som låter granska sina hållbarhetsredovisningar. Då de riktlinjer som finns för revisorer är relativt kortfattade och eftersom informationen i hållbarhetsredovisningar till stor del är mjuk, rikhaltig och framtidsinriktad till sin karaktär så är den förhållandevis svår att granska och bedöma. Syftet med arbetet är därför att skapa förståelse för hur tillvägagångssättet vid granskningar av hållbarhetsredovisningar kan se ut och vilka professionella bedömningar som kan behöva göras. Vi har använt oss av en kvalitativ metod där vi intervjuat fem personer från de fyra största internationella revisionsbyråerna som ingår i ”The Big Four”. Vi har sedan analyserat svaren från intervjuerna med hjälp av litteraturen om riktlinjer kontra bedömningar och gjort jämförelser med finansiell revision. Vår slutsats av arbetet är att granskningen av hållbarhetsredovisningar är ganska lik finansiell revision i flera avseenden både när det gäller vilka bedömningar som revisorn kan behöva göra och när det gäller tillvägagångssättet vid granskningen. Revisorn granskar mer hård information, dels för att denna är lättare att mäta, dokumentera och kontrollera än mjuk information, men också för att man på så sätt kan uppnå en mer tillförlitlig granskning då revisorn kan erhålla mer konkreta revisionsbevis. Det förefaller som om den etablerade revisionsmetoden och inriktningen för finansiell revision överförs till andra områden, både till granskning av eventuell ekonomisk brottslighet och till granskning av hållbarhetsredovisning. 

  • 210.
    Durak, Ines
    et al.
    Kristianstad University, School of Health and Society.
    Kaya, Burak
    Kristianstad University, School of Health and Society.
    Islamiskt bankväsende: en kvalitativ studie om internationaliseringsprocessen för islamiska banker2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The first official Islamic bank was established in 1975. The characteristic of an Islamic bank is that the bank is based on an interest free system. The interest free system is a requirement for an Islamic bank. The Islamic bank system is based on Sharia laws which are laws that are followed by Muslims and it is based on the text from the Quran. The Islamic Banks had a rapid expansion between 1993 and 2003, the expansion was about 23 percent and since 2003 have the expansion been about 20 percent. Today are there more than 300 Islamic bank offices in approximately 75 countries with a total asset about 250 billion dollars. The recent expansion of those Islamic banks has made it interesting for us to study the internationalization process for these banks.

    The purpose of the survey is to reconnoiter the factors that escalate internationalization process of Islamic banks.

    The survey approach is qualitative method by interviews. The interviews were reciprocated by five bank officers from five different Islamic banks. Three of the bank officers responded the questions by mail, while two of the bank officers responded the interview by telephone.

    The study shows that Islamic banks have serious opportunities for internationalization.

    A number of elements accelerate the internationalization process of Islamic banks. The elements that accelerate the internationalization process of Islamic banks are networks, knowledge, diversity, history, population.

  • 211.
    Edlund, Johan
    et al.
    Kristianstad University, School of Health and Society.
    Eriksson, Robin
    Kristianstad University, School of Health and Society.
    Revisionspliktens påverkan: hur förklarar små företags organisatoriska faktorer överensstämmelsen mellan förväntningar på och utfall av revisionspliktens avskaffande?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Sweden, the government appointed on Sept. 7, 2006 an investigation to review the regulatory reform for small Swedish companies. The investigation showed that a large number of small business costs could be traced to the auditing process. The regulation of voluntary audit was introduced on Nov. 1, 2010. The goal was to make it easier, cheaper and more profitable to run a business. The regulation has now been in force for businesses in two years and thus it becomes relevant to do a study on how small Swedish companies are affected by the change.

    The purpose of this study is to explain how the abolition of the statutory audit affected small Swedish companies, this will be done by comparing the expectations of the abolition complies with the outcomes and explain how different organizational factors influenced the outcomes.

    We have chosen to use a quantitative method because we want to perform a broad study to make comparisons and draw general conclusions. The comparisons are between the expectations that existed before the abolition of the statutory audit and the actual outcomes. The study was conducted with an online study with 68 respondents supplemented by a document study.

    The conclusion of the study is that the organizational factors don´t influence company perceptions of the expectations that were on the voluntary audit. Furthermore, we have been able to show that audit is not perceived to be of value to small Swedish companies.

  • 212.
    Edlund, Johan
    et al.
    Kristianstad University, School of Health and Society.
    Eriksson, Robin
    Kristianstad University, School of Health and Society.
    Revisorns roll i familjeföretaget: företagarnas perspektiv2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn’t have a specific role or contributed added value to the firm, and that the strategy didn’t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance. The correlations in our findings support the agency theory, thus its agency problems and information asymmetry between shareholders and the board of directors.

  • 213.
    Edvinsson, Gunilla
    et al.
    Kristianstad University, School of Health and Society.
    Östlund, Fanny
    Kristianstad University, School of Health and Society.
    Hur påverkar konkurrensutsättning kommunens ekonomi- och verksamhetsstyrning?: en studie av hur tillämpning av valfrihetssystem påverkar effektivitet inom kommunal hemtjänst2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With a growing elderly population the age structure of the Swedish society is expected to change. Consequently, the need for service and elderly care has increased and municipalities are faced with the challenge with providing for the needs of elderly people based on better utilization of resources. The new law about freedom of choice system (LOV) allows for competition in the home help sector. Can competition according to LOV lead to an increased utilization of resources and greater efficiency in the municipal home care business? The aim of this paper is, therefore, to explain how the competition in the home care sector, according to freedom of choice, affects municipal efficiency. We also aim to explain how management control in the municipality affects the efficiency of the introduction of the choice system.This study has a positivist research philosophy, a deductive research approach, an explanatory purpose and a quantitative method. Although the freedom of choice system is a relatively unexplored area, the hypotheses are based on previous research on competitive conditions in primary care. The foundation of the study is two theoretical models used to demonstrate different contexts. Therefore, the construction of the hypotheses was based on the existing research on the effects of exposure the business in public sector to competition.The empirical study is based on a comprehensive survey made on the 82 municipalities with freedom of choice system running. The conclusion is that competition of home care activities according to LOV leads to increased efficiency. In the same way performance-based compensation leads to increased efficiency. In addition a clearer and more successful management control leads to increased efficiency when introducing the freedom of choice system.

  • 214.
    Ekdahl, Pauline
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Magnusson, Charlotte
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Revisionsbyråernas etiska koder, levande eller döda dokument?: en kvalitativ fallstudie om hur etiska koder används för att säkerställa revisorns oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Historically, a number of scandals have been noted where auditors have been dependent on their clients. Although external actions such as legislation and regulation have evolved over time, the recurring problem of independence indicates that further actions may be needed. We have therefore chosen to look at the problem by focusing on the internal actions of the audit firms. The purpose of the study is, therefore, to understand how leading audit firms work with ethical codes as a control tool to ensure the auditor independence. To be able to understand the work, we look at how ethical codes are implemented in organizations and how they are used in the daily work.

     

    Based on a management control perspective, a qualitative case study has been executed. Semi-structured interviews have been used as a method to collect data. In total, six employees from two of the leading audit firms have been interviewed. With an abductive approach, the theoretical framework has been underlying, while the analysis still allowed new angles.

     

    The conclusions of this study are that audit firms incorporate the external rules into their internal codes of ethics and that the codes are implemented in organizations through the management control systems culture, action and personnel control. The ethical codes are implemented in the daily work and become a part of the organizational culture, integrated into systems and processes and guide the recruitment process. Audit firms thereby ensure the auditor independence by using ethical codes as a part of the control systems.

  • 215.
    Ekelund, Christer
    Department of Markerting, Copenhagen Business School.
    Developing marketing strategy from customer portfolio: a model for understanding and measurement of the underlying motives for the customer's or potential customer's behaviour in building customer loyalty1999Report (Other academic)
  • 216.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    Evaluate different market strategies from customer portfolio1999Conference paper (Other academic)
  • 217.
    Ekelund, Christer
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Franchisor-franchisee relationships: an interaction approach2014In: World Journal of Management, ISSN 1836-070X, Vol. 5, no 1, p. 76-92Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to examine franchise relationships by using an interaction approach which involves several exchanges or actor bonds between a franchisor and franchisee. The study is based on a web survey directed towards franchisees in Sweden. A total of 191 survey responses were obtained from a wide range of industries, representing a 16.2% response rate. A Pearson Correlation test was performed for the hypotheses. Results demonstrate a significant correlation on the impact which adaptations have on commitment in franchise relationships. Furthermore, information exchange is positively related to enhanced franchise outlet performance. The paper contributes to filling the gap within franchise relationship literature by applying an interaction approach in contrast to prior economic theories in this field of study.

  • 218.
    Ekelund, Christer
    Kristianstad University College, Department of Business Administration.
    How to govern relationships and established commitments: a study of standardized products in mature industrial markets2002Doctoral thesis, monograph (Other academic)
  • 219.
    Ekelund, Christer
    et al.
    Kristianstad University College, Department of Business Administration.
    Parker, Peter
    Kristianstad University College, Department of Business Administration.
    Customer structure and the development of small firms2004Conference paper (Other academic)
  • 220.
    Ekelund, Christer
    et al.
    Kristianstad University College.
    Parker, Peter
    Kristianstad University College.
    Tillväxt i ”Snabbväxande Företag”: utvärdering av ett utvecklings- och utbildningsprogram för skånska snabbväxande företag: program 12006Report (Other academic)
    Abstract [sv]

    Undersökningen omfattar effekter av lärande och kompetensutbildning hos 8 deltagande företag och dess anställda.

    Det nu aktuella ”snabbväxarprogrammet” beskrivs på region Skånes hemsida ”Genom specifikt fokus på just de utmaningar som snabb tillväxt medför, är syftet med programmet att ge deltagande företagsledare insikter och verktyg såväl som individuell coachning inriktat på att fortsätta växa såväl snabbt som lönsamt”.

    De huvudfrågor som vi utredare ställde var:

    1. Ger deltagande i programmet insikter och verktyg till det enskilda företaget för fortsatt snabb och lönsam tillväxt.

    2. Vilka är den mätbara effekt, cirka 6 månader efter avslutat program, i termer av resultat som kan härledas till deltagandet i programmet.

    De fanns fyra frågor som respondenterna uppfattade som problem för fortsatt tillväxt Svårigheter att rekrytera nyckelpersoner. Marknaden stagnerar under de närmaste åren. Flaskhalsar i produktion och leveranser. Organisationen hänger inte med. Efter att deltagarna deltagit i programmet hade deras attityd till frågorna förändrats så att de nu inte ansågs utgöra ett lika stort hinder. Den slutsats man kan med dra av detta är att deltagarna genom programmet har erhållit ökande insikter och verktyg för fortsatt snabb och lönsam tillväxt. Detta framgår av att deltagarna tydligt uttalar att tillväxtbarometer tillsammans med seminarieserien har inneburit:

    • Ökad delaktighet och insikt i organisationerna. Det vill säga att ledning och medarbetare strävar mera mot gemensamma mål.

    • Reflektion över tillväxtens fällor som ger insikt i hur företagen bättre kan hantera dessa beslutssituationer

    • Vi kom på att det vi gjort var rätt men nu ser vi det tydligare

    • Kan man identifiera sina svagheter och göra något åt det blir man stark.

    Detta utgör ett koncentrat på vad som deltagarna berättat under intervjuerna som tydligt ger uttryck för att detta är processer som är orsakade av programmet. Några av deltagarna gav uttryck för att det man lärt var sådant man visserligen kände till men att programmet hade skyndat på processen.

    Att kunna intervjua deltagarna cirka sex till åtta månader efter avslutat utbildningsprogram har varit en viktig del för utvärderingen. Under intervjuerna försökte vi att få fram förändringar som var orsakade av deltagandet i programmet och försökte isolera dessa effekter från externa faktorer. Det visade sig att de flesta förändringar som skett var organisatoriska som till exempel:

    • Skapande av en ny ledningsorganisation

    • Ökat ansvar till medarbetarna

    • Nyrekrytering av 1-2 säljare

    • Nyanställning av 6 personer i år

    Slutsatsen är att programmet har haft effekter som tydligt gynnat regional utveckling genom nyanställningar där programmet haft en positiv effekt. Resultaten påtagliga men varierar naturligtvis mycket från företag till företag.

  • 221.
    Ekelund, Christer
    et al.
    Kristianstad University College.
    Parker, Peter
    Kristianstad University College.
    Tillväxt i Snabbväxande Företag: utvärdering av kriterier och drivkrafter för skånska snabbväxande företag: program 22007Report (Other academic)
    Abstract [sv]

    Rapporten är en sammanställning av ett program som handlar om lärande och kompetensutveckling hos 9 deltagande företag och dess anställda.

    Det nu aktuella ”snabbväxarprogrammet” beskrivs på Region Skånes hemsida: ”Genom specifikt fokus på just de utmaningar som snabb tillväxt medför, är syftet med programmet att ge deltagande företagsledare insikter och verktyg såväl som individuell coachning inriktat på att fortsätta växa såväl snabbt som lönsamt.”

    Som oberoende utvärderare av programmet ställde vi oss två huvudfrågor:

    1. Ger deltagande i programmet insikter och verktyg till det enskilda företaget för fortsatt snabb och lönsam tillväxt?

    2. Vilken är den mätbara effekten, cirka 8-10 månader efter avslutat program, i termer av resultat som kan härledas till deltagandet i programmet?

    Det var fyra frågor som deltagarna huvudsakligen uppfattade som problem för fortsatt tillväxt i starten av programmet: Ledningsgruppen är inte sampratade. Flaskhalsar i försäljningen. Flaskhalsar i produktion och leveranser. Organisationen hänger inte med.

    Via en enkät tillfrågades deltagarna om sin inställning till frågeställningarna efter man deltagit i den analys som ALMI genomfört samt de sex seminarierna. Två av frågeställningar kring hinder för tillväxt hade förändrats i den meningen att deltagarna upplevede att hindrens betydelse hade minskat efter genomfört seminarieprogram. De två andra frågeställningarna visade inte på att deltagarnas uppfattning hade förändrats mätt i medelvärde före och efter.

    Deltagarna gavs också möjlighet att i öppna svarsalternativ besvara frågeställningarna. Läser man de öppna svarsalternativen framkommer att man på alla fyra frågeställningarna blivit mer uppmärksam på att förändringar inom organisationerna inte skett inom alla områden. Deltagarna hänför förändringen till seminarieserien och att seminariedeltagarna fått en bättre förståelse för hur tillväxthinder kan bemötas.

    Cirka åtta månader efter avslutat program intervjuades företagen igen, vilket har varit en viktig del för utvärderingen. Under intervjuerna försökte vi att få fram förändringar som var orsakade av deltagandet i programmet och isolera dessa effekter från externa faktorer. Det visade sig att de flesta förändringar som skett var organisatoriska, till exempel:

    Skapande av en ny ledningsorganisation

    Ökat ansvar till medarbetarna

    Nyrekrytering av produktionschef

    Bildande av nya koncernbolag

    Nya delägare

    Slutsatsen är att programmet har haft en positiv effekt på företagens sätt att förhålla sig till problem och på det sätt man hanterar dem. Resultaten är påtagliga, men varierar naturligtvis mycket från företag till företag.

    En annan slutsats som går att dra är att programmet inte inneburit att det skapats ett nätverk av de deltagande företagen. Detta var exakt lika som i föregående program. Orsaken till detta tror vi är tidsbrist. Företagen har inte tid att lägga resurser på att upprätthålla kontakter som inte omedelbart ger positiva effekter.

    Coachningen har några av företagen inte utnyttjat som det var tänkt. Orsaken till detta har oftast berott på de enskilda företagen.

  • 222.
    Ekelund, Christer
    et al.
    Kristianstad University College.
    Parker, Peter
    Kristianstad University College.
    Tillväxt i Snabbväxande Företag: utvärdering av kriterier och drivkrafter för skånska snabbväxande företag: program 32007Report (Other academic)
    Abstract [sv]

    Rapporten är nummer tre i en serie av fyra utvärderingar, i en programserie om lärande och kompetensutveckling. I detta program deltog elva företag och dess anställda.

    Det nu aktuella ”snabbväxarprogrammet” beskrivs på Region Skånes hemsida enligt följande: ”Genom specifikt fokus på just de utmaningar som snabb tillväxt medför, är syftet med programmet att ge deltagande företagsledare insikter och verktyg såväl som individuell coachning inriktat på att fortsätta växa såväl snabbt som lönsamt”.

    De huvudfrågor som vi utredare ställde var:

    1. Ger deltagande i programmet insikter och verktyg till det enskilda företaget för fortsatt snabb och lönsam tillväxt?

    2. Vilken är den mätbara effekt, cirka 10-12 månader efter avslutat program, i termer av resultat som kan härledas till deltagandet i programmet?

    På frågan om programmet givit insikter och verktyg för fortsatt snabb och lönsam tillväxt, kan utvärderingen inte ge ett entydigt svar. De medverkande har i intervjuer sagt att programmet satt fart på tankar och reflektioner kring tillväxt, vilket kan tolkas så att programmet givit insikter och verktyg för snabb tillväxt.

    Den mätbara effekten av programmet är svårare att besvara eftersom här återfinns mest förändrade attityder i form av information och kommunikation inom företagen. Att kunna intervjua deltagarna cirka tio till tolv månader efter avslutat utbildningsprogram har varit en viktig del för utvärderingen. Under intervjuerna försökte vi att få fram förändringar som var orsakade av deltagandet i programmet och försökte isolera dessa effekter från externa faktorer. Det visade sig att förekomna förändringar i huvudsak var organisatoriska.

    Sammansättningen av deltagande företag har i P3 varit något olik de tidigare två genomförda programmen. I P3 fanns det ett revisorsföretag, ett bageriföretag, två entreprenadföretag, två programvaruföretag, ett behandlingsföretag, ett konsultföretag och ett säkerhetsföretag. I våra intervjuer har vi kunnat se att man har tyckt att branschspridningen kanske var väl stor. En annan slutsats som går att dra, är att programmet inte inneburit att det skapats ett nätverk av de deltagande företagen. Det är en exakt likhet med föregående program. Orsaken till detta tror vi är tidsbrist. Företagen har inte tid att lägga resurser på att upprätthålla kontakter som inte omedelbart ger positiva effekter.

    Coachning (handledning) har några av företagen inte utnyttjat som det var tänkt. Orsaker till detta har oftast berott på de enskilda företagen.

  • 223.
    Ekelund, Christer
    et al.
    Kristianstad University College.
    Parker, Peter
    Kristianstad University College.
    Tillväxt i Snabbväxande Företag: utvärdering av kriterier och drivkrafter för skånska snabbväxande företag: program 42007Report (Other academic)
    Abstract [sv]

    Rapporten är den sista i en serie av fyra utvärderingar i en programserie om lärande och kompetensutveckling. I detta program deltog sju företag och dess anställda.

    Det nu aktuella ”snabbväxarprogrammet” beskrivs på Region Skånes hemsida: ”Genom specifikt fokus på just de utmaningar som snabb tillväxt medför, är syftet med programmet att ge deltagande företagsledare insikter och verktyg såväl som individuell coachning inriktat på att fortsätta växa såväl snabbt som lönsamt.”

    De huvudfrågor som vi utredare ställde oss var:

    1. Ger deltagande i programmet insikter och verktyg till det enskilda företaget för fortsatt snabb och lönsam tillväxt?

    2. Vilken är den mätbara effekten, cirka 10-12 månader efter avslutat program, i termer av resultat som kan härledas till deltagandet i programmet?

    På frågan om programmet gett insikter och verktyg för fortsatt snabb och lönsam tillväxt kan utvärderingen inte ge ett entydigt svar. De medverkande har i intervjuer sagt att programmet satt fart på tankar och reflektioner kring tillväxt, vilket kan tolkas som att programmet gett insikter och verktyg för snabb tillväxt.

    Den mätbara effekten av programmet är svårare att besvara eftersom här mest återfinns förändrade attityder i form av information och kommunikation inom företagen. Att kunna intervjua deltagarna cirka 10 till 12 månader efter avslutat utbildningsprogram har varit en viktig del för utvärderingen. Under intervjuerna försökte vi att få fram förändringar som var orsakade av deltagandet i programmet och försökte isolera dessa effekter från externa faktorer. Det visade sig att de förändringar som skett i huvudsak var organisatoriska.

    Sammansättningen av deltagande företag har i P4 varit något olik de tidigare tre genomförda programmen. I våra intervjuer har vi kunnat se att man har tyckt att branschspridningen kanske varit väl stor. En annan slutsats som går att dra, är att programmet inte inneburit att det skapats ett nätverk av de deltagande företagen. Detta är exakt lika som föregående program. Orsaken till detta tror vi är tidsbrist. Företagen har inte tid att lägga resurser på att upprätthålla kontakter som inte omedelbart ger positiva effekter.

    Coachningen har några av företagen inte utnyttjat som det var tänkt. Orsaken till detta har oftast berott på de enskilda företagen.

  • 224.
    Ekstrand, Joakim
    Kristianstad University College, Department of Business Administration.
    Fiskets ekonomiska betydelse för Simrishamns kommun2007Report (Other academic)
  • 225.
    Ekström, Lizette
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Daniel
    Kristianstad University, School of Health and Society.
    Becoming comfortable with audit quality: A quantitative study of the relationship between ethical climates and auditors’ comfort2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is no generally accepted way of measuring audit quality and prior research has shown that measurements used have produced conflicting results. Since auditors are those who carry out and sign off audits, they are the ones that know best how to assess and improve audit quality. Auditors assess the quality of their work in terms of how comfortable they are and the comfort of auditors is affected by the ethical climate in the audit firm. Thus, ethical climates are deemed important determinants for auditors’ perceived audit quality.

    The purpose of this study is consequently to explain how ethical climates in audit firms affect audit quality, using the comfort of auditors as proxy. The study aims at offering a new and fresh perspective of audit quality from practitioners’ point of view and providing the research field of audit quality with a better type of measurement.

    Audit quality was conceptualized through extracting a theoretical model based on the theory of ethical climate and comfort theory. Four hypotheses were derived from the model and tested on Swedish authorized auditors using a self-administered questionnaire as data collection method.  In this respect, the study adopts a quantitative research design with a deductive approach.

    The findings suggest that there is a positive significant relationship between the ethical climate in audit firms and the comfort of auditors. Overall, this study has proven the importance of having a strong ethical climate as a means to make the auditors feel comfortable and subsequently to enhance the perceived audit quality of auditors.

    One limitation of this study is that only Swedish authorized auditors have been studied. Hence, the findings may not be generalized and applicable on authorized auditors in other countries. In addition, the result may have turned out differently if the study would have included non-authorized auditors as well.

    The original value of the study is a new conceptualization of audit quality measured by the relationship between ethical climates and auditors’ comfort.

  • 226.
    El-Chami, Dana
    et al.
    Kristianstad University, School of Health and Society.
    Eleftheriou, Aris
    Kristianstad University, School of Health and Society.
    Hur resonerar auktoriserade revisorer kring incitament?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Incitament är ett verktyg för att motivera anställda till att prestera. Revisionsbyråer lägger upp incitament för att motivera revisorerna till att öka revisionsprestationen för att uppnå organisationens mål och bidra till byråns framgång. Det finns två typer av incitament, monetära och icke-monetära.

    Det finns mycket forskning som nämner att incitament är något positivt som är till för motivation, vilket leder till bättre prestation. Samtidigt finns det en del forskning om att incitament kan leda till negativa effekter genom exempelvis psykologisk börda. För att få en annan infallsvinkel på detta ämne har syftet med denna studie varit att skapa förståelse för hur auktoriserade revisorer i stora revisionsbyråer resonerar kring incitament.

    I denna studie utgår vi från en kvalitativ undersökning som bygger på en abduktiv ansats eftersom att vi vill skapa förståelse kring vår forskningsfråga. För att komma fram till hur auktoriserade revisorer i stora byråer resonerar kring incitament har vi genomfört intervjuer med tre av de fyra Big 4 byråerna. Vi har genomfört åtta intervjuer, genom dels face to face intervjuer, dels telefonintervjuer.

    Studien visar att revisorer anser att incitament är något som är positivt och driver revisorerna till att prestera. Resultatet av denna studie har även visat att revisorerna anser att de icke-monetära incitamenten är viktigare än de monetära incitamenten. Något som upplevs negativt med incitament är att det skapar ett själviskt beteende då man lägger mer fokus på incitamentrelaterade uppdrag och minskar fokus på övriga uppdrag. Detta drabbar kontoret då målen inte blir lika bra uppnådda. Studien visade även att auktoriserade revisorer som har mer erfarenhet och mer ansvar tenderar att ta de icke-monetära incitamenten för givna än vad mindre erfarna auktoriserade revisorer gör.

  • 227.
    El-Chami, Mustafa
    et al.
    Kristianstad University, School of Health and Society.
    Svardh, Oscar
    Kristianstad University, School of Health and Society.
    Nedskrivning av goodwill: hur påverkas goodwillnedskrivning av de individuella och ekonomiska faktorerna samt hur nivån på styrelsekontroll betingar dessa relationer?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att förklara hur nedskrivning av goodwill påverkas utifrån de individuella och ekonomiska faktorerna samt hur nivån på styrelsekontroll påverkar dessa faktorers utfall. Studien kommer att utgå utifrån Agentteorin och Positiv redovisningsteori. Studiens hypoteser formas med hänsyn till de individuella och ekonomiska faktorerna samt styrelsekontroll. Studien är av en kvantitativ metod med en deduktiv ansats. Insamling av data till berörda företag har skett med hjälp av företagets årsredovisningar och sedan har dessa sammanställts. Studiens analys har tillämpats med hjälp av statistikprogrammet SPSS. Statistiska tabeller som Pearsons bivariata korrelationstest och logistisk regressionsmodell har tillämpats för att hitta samband mellan beroende, oberoende samt modererande variablerna. Slutsatsen visar att en variabel är signifikant. Variabeln utbildning uppnår signifikans i förhållande till nedskrivning av goodwill. Slutsatser kring denna variabel kommer tas, dock kan det inte tas kring övriga variabler då de inte är signifikanta.

  • 228.
    Eliasson-Olsson, Jennie
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Kiiskinen, Perttu
    Kristianstad University, School of Health and Society.
    Kunskap vs. Professionalism: Hur utvecklas revisorns kunskaper genom karriären?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Existing literature has highlighted that an auditor has an important role in the market oriented society. The objective of audit is to create stability on the financial markets, as the auditor has the function of an impartial controller of the information that companies disclose to their stakeholders. Some studies argue that, to be able to perform this mission, auditors need knowledge in several areas during their career. Within the profession there are well established titles such as assistant, senior, manager and partner. However, despite the fact that these titles are so well established, there are no studies on how knowledge is developed and evolved through the career and how knowledge differs between the various titles. Thus, the purpose of this dissertation is to explore how knowledge is developed through the different stages in an auditors’ career. In our attempt to explore the development of knowledge, we have first developed a theoretical framework suggesting that auditors’ knowledge evolves from a theoretical knowledge towards professionalism which is defined as a skill. Subsequently, we have conducted a qualitative study based on ten interviews with auditors who have extensive work experience. The extensive work experience allows the respondents to reflect on their own knowledge, and how the knowledge has evolved through their career. The empirical evidence shows that theoretical knowledge is an important part of an auditor’s knowledge all the way through the career but it is constantly evolving, through education, due to the changes in the environment. These findings, combined with the growing responsibility in the daily work, implies that an auditor has to constantly increase the theoretical knowledge base. Already in the beginning of the career, professionalism is an important skill, but the higher in the hierarchy an auditor gets professionalism is seen as more and more important skill. This paper sheds light on how knowledge evolves through an auditor’s career and therefore it gives a contribution to students as it gives them a picture of the professions demands. Another contribution is to the education system as this paper allows tertiary education to be formed so it better meets the demands from the audit companies.

  • 229.
    Elledil, Hanna
    et al.
    Kristianstad University, School of Health and Society.
    Abbas, Sara
    Kristianstad University, School of Health and Society.
    Den orena revisionsberättelsens påverkan på det reviderade företaget2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since stakeholders proved to use the auditor’s report for decision-making, reactions to the qualified audit opinion implya negative result for the firm. Thus, we investigated how the audited firm’s organizational outcomes are influenced by the qualified audit opinion. Furthermore, the study aims to explain how the measure taken limits the effect of the qualified audit opinion.Based on previous research and theory, we created our own hypothesis. The hypothesis saysthat the qualified audit opinionaffectsorganizational outcomes and that these effects can be limited by the measures taken. To realize the purpose, we conducted a document study. We investigated 4220 firms in Skåne to find firms with qualified audit opinions. Furthermore, the first survey contributed 333 firms that brought in our survey. The results reflect the entire population of firms in Sweden. The results were statistically processed in order to test the developed hypothesis. The study has demonstrated that the firm’s survival, solvency,turnover and number ofemployees are affected by a qualified audit opinion. Furthermore, the results show that a qualified audit opinionleads more qualified audit opinions than unqualified audit opinions the following years. The study shows a very weak indication that measure taken limits the effect of the qualified audit opinion.

  • 230.
    Elledil, Hanna
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Emelie
    Kristianstad University, School of Health and Society.
    Revisorers uppfattningar om ett strukturellt arbetssätt2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to describe and analyze experienced auditors'

    perception of a structural working approach in the form of checklists for both experienced and

    less experienced auditors.

    Methodology: The study is based on a quantitative method in the form of a questionnaire sent

    to all Swedish approved auditors. The response rate was 4.8 percent. The responses were

    analyzed by Pearson correlation matrix, multiple linear regression and t-test.

    Findings: The results showed a general positivity to checklist use, however, the auditors are

    even more in favor of the less experienced auditors to use checklists.

    Theoretical perspectives: We apply theory of professions, structure and judgement at the

    auditors with diverse experience.

  • 231.
    Elm, Nellie
    et al.
    Kristianstad University, Faculty of Business.
    Jankowiak, Weronika
    Kristianstad University, Faculty of Business.
    Skattekultur på en grå marknad: En studie av skatteattityder i byggbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Tax evasion is a questionable behavior in the construction industry and there are several signs that the actors in the industry have a tax avoidance behavior. This is seen in the publications of building council's publications and in the Tax Agency's investigations. Previous research shows that there are occupational groups with differences in culture where asymmetry occurs. This is termed subculture. There are various factors that negatively affect individuals' tax behavior and tax morale. However, it is also claimed that many still choose to do the right thing. Attitudes show the individual's approach to something. The aim of this study is to find support for the existence of a subculture in the construction industry with the examination of attitudes. The study has an abductive approach and examines attitudes in the construction industry to taxation, authorities, legislation, competitors' actions and to the construction industry's tax morale. The survey of attitudes has been conducted by interviewing four business owners. Interviews were supplemented with surveys that were sent out to several different companies in the construction industry. Results show that there are indications that there is a pattern in the respondents that indicates that there is a subculture in the construction industry. In this pattern, the players are mainly characterized by high awareness of prevailing tax fraud, which thus contributes to their having no choice and then chooses to break norms. The study examines a small number of actors that form only part of the entire population in the construction industry. Thus, the results should be reinforced with more extensive research.

  • 232.
    El-madhoun, Youssef
    et al.
    Kristianstad University, Faculty of Business.
    Larsson, Johan
    Kristianstad University, Faculty of Business.
    Revisionsbyråers strategiska val: en kvalitativ studie om revisionsbyråers strategival och de faktorer som påverkar dessa2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom åren har revisionsbyråer i Sverige tillämpat samma strategi, en strategi som fokuserat på att erbjuda ett diversifierat tjänsteutbud. Detta har inneburit att revisionsbranschens aktörer blivit väldigt lika gällande struktur och affärsområden. Likheterna mellan olika revisionsbyråerna beror på att revisionsbranschen är tydligt reglerad i lag, normer och praxis. I början av 2018 skedde det i branschen en förändring följt utav en till i slutet av 2018. Två av Big Four bolagen, PwC och KPMG, valde att avyttra sin redovisningsverksamhet och specialisera sig inom revision. Syftet med denna studie är att skapa förståelse för vad som påverkar revisionsbyråers strategival. För att skapa denna förståelse undersöker denna studie vilka faktorer som påverkat strategivalet. 

    Denna studie har genomförts genom att tillämpa en kvalitativ metod. Semistrukturerade intervjuer har använts som datainsamlingsmetod. För att undersöka revisionsbyråers strategival och inte bara förändringen, har fyra ledande revisionsbyråer intervjuats, varav två byråer som genomfört en strategisk förändring och två som behållit samma strategi. Med en abduktiv forskningsansats har en teoretisk referensram legat som grund för studien. 

    Studiens slutsatser är att revisionsbyråer påverkas av samma externa och interna faktorer. De externa faktorerna som identifierats är digitalisering samt lagar och regler. De interna faktorerna som identifierats är humana resurser och ägare. Den faktor som haft störst påverkan på strategi och orsakat att flera strategier tillkommit är digitalisering. Trots att alla revisionsbyråer påverkas av samma faktorer tyder denna studie på att revisionsbyråer påverkas olika. Beroende på den individuella kundtypen styrs valet av strategi, valet mellan specialiseringsstrategi eller diversifieringsstrategi.

  • 233.
    Elsheikh, Esam
    Kristianstad University, Faculty of Business.
    Management Control Systems & Performance Measurement Systems in Hybrid Organizations: The case of The Swedish Municipal Housing Corporations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Municipal housing companies (MHCs) can be seen as hybrid organizations, operating under multiple institutional logics that are likely in tension with each other. Measuring the performance of hybrid organizations is a much harder exercise than measuring the performance of pure public or pure private entities. There is a lack of research in this area. To fill this gab van Helden and Reichard’s (2016a) proposed a framework that assigns typical characteristics to PMS in hybrids. The authors call for empirics to test the framework. Accordingly, the first purpose of the thesis is to test the hypotheses of this framework in practice, using a case study approach of two MHCs, MKB AB and LKF AB. The second purpose is to shed light on challenges, conflicts and even propose solutions for MCS/PMS. The thesis ended up by proposing a conceptual model for MCS/PMS that aims to reconcile conflicting goals and logics. The model integrates strategic management control tools (BSC and ERP) to support strategy implementation and formulation as well as to reconcile the different interests of the various stakeholders.

  • 234.
    Elvstrand, Linda
    et al.
    Kristianstad University, School of Health and Society.
    Falk, Pernilla
    Kristianstad University, School of Health and Society.
    Ekonomisk kris i Damallsvenskan: en studie om en ideell förening i kris2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Många idrottsföreningar befinner sig idag i ekonomisk kris och detta problem uppstår på grund av många olika faktorer. Vi har studerat en specifik klubb i Damallsvenskan som i nuläget befinner sig i en ekonomisk kris och läget är allvarligt. Därför har vi valt att studera vilka bakomliggande faktorer som påverkat den ideella föreningens situation och vad de kan göra för att inte hamna i liknande situationen igen. Vi har även valt att studera ledningens agerande av problemet då deras inverkan har stor betydelse. För att få fram vår slutsats har vi gjort personliga intervjuer med personer som är insatta i föreningens verksamhet och därmed fått ett kvalitativt resultat. Grundat på våra respondenters svar kom vi fram till att sponsringen är en oerhört viktig del för idrottsförningars ekonomi. En annan faktor som har stor betydelse för klubbens överlevnad är att intresset från publiken måste bestå oavsett det sportsliga resultatet. Den största anledningen till att den Damallsvenska klubben har ett underskott är att löneutvecklingen har stigit kraftigt de senaste åren. Då klubben gick upp i Damallsvenskan var de tvungna att börja betala ut lön till spelare och tränare för att kunna vara konkurrenskraftiga i serien, detta gjorde att lönekostnaderna ökade markant. Vi har även kommit fram till att ledningens arbete hade kunnat vara bättre då kommunikationen har varit bristfällig. För att föreningen inte ska hamna i en liknande situation igen arbetar klubben redan idag med att förbättra deras verksamhet genom att bli mer effektiva. Föreningen har tillsatt olika grupper för områden som till exempel marknadsföring, sponsring och publikarrangemang. Den ideella föreningen bör även göra en bättre budgetplanering än vad de gjort tidigare eftersom de fått göra om budgeten med jämna mellanrum. För att idrottsföreningen ska kunna fortsätta på elitnivå krävs det att deras ekonomi är stabil och hållbar.

  • 235.
    Emsfors, Erling
    et al.
    Kristianstad University, Department of Business Administration.
    Nilsson, Göran
    Kristianstad University, Department of Business Administration.
    Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag2001Report (Other academic)
    Abstract [en]

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

  • 236.
    Enderle, Isabelle
    et al.
    Kristianstad University, School of Health and Society.
    Olofsson, Anna
    Kristianstad University, School of Health and Society.
    Nyckeln till framgång: framgångsrik implementering av ett nytt affärssystem2017Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    During the 21st century was enterprise resource planning systems one of the most innovative IT-systems. Companies chose to implement business systems to gain competitive advantages and become leading in their industry. A lot of implementations have failed in the beginning, mainly because of the unfamiliarity to work with computers. IT is constantly changing and therefore business systems change at a fast rate. Previous studies mainly focus on which factors affect the implementation process. A research gap that was identified are which steps an implementation process contain and what factors affect each step.

     

    The purpose of this paper is to establish a horizontal model with implementation steps and identify which critical success- and failure factors affect each step. A positivistic research philosophy has been used in this study to test the designed Enderle-Olofsson-model. The Enderle-Olofsson-model is based on previous scientific articles and comprises five steps with identified influential factors. Previous literature reveals that Swedish culture is very feminine embossed. Since the respondents come from different countries which we hope it will generate information about this aspect. The data collecting method consist of eight semi-structured interviews and data from a respondent.

     

    The conclusion is that the Enderle-Olofsson-model is partly accepted. The final model consists of six steps instead of the original five. Based on the information from the interviews a difference in culture was confirmed in line with Hofstede’s culture dimension theory. The fact that culture is always present is shown in the new model as an underlying cloud.

  • 237.
    Eneberg, Matilda
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Scortea, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Brand new Image: a case study of engagement on Instagram during Melodifestivalen in Kristianstad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Place branding is complex, and marketers need to find new ways in order of place branding. This thesis concerns communication on social media during an event, and its influence of place brand image. Place brand image is a very wide and complex concept. Therefore, this thesis focuses on three place attributes, namely, people, place, and pulse.

     

    The research purpose is to explore engagement on social media and how that may influence a place brand image. The thesis focuses on visual content in frame of Instagram feeds during an event. The context of this thesis is a case study of Melodifestivalen in Kristianstad. Through a qualitative research approach, Instagram posts were selected and analysed. Moreover, two focus groups were conducted to gain an additional perspective of how the participants perceptions of the city image communicated on Instagram and how the selected Instagram posts may contribute to the image of Kristianstad.

     

    Findings reveal that a city gains attention during an event to promote the city. By using an event as a marketing tool influence a place brand image to a favourable place by representing a allured city centre. Furthermore, the findings reveal that content created during an event is beneficial for a city.  This thesis adds insights to the field of event marketing being used as place branding. The main contribution of this thesis is understanding that an event can successfully be used as a marketing tool to influence a place brand image by stimulating engagement on Social media. 

  • 238.
    Engdahl, Ebba
    et al.
    Kristianstad University, Faculty of Business.
    van der Bilt, Jacqueline
    Kristianstad University, Faculty of Business.
    Kommunal revision: Den outforskade relationen mellan förtroendevalda och externa revisorer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The municipal audit system in Sweden consists of political appointed and external auditors that together audit the municipality's accounts and management. The municipal council elects politically appointed auditors, which are assisted by external auditors in order to fulfill their assignment according to the Swedish municipal law. The majority of the municipalities acquire external auditors from PwC, KPMG or EY. The relationship between the political and the external auditors is unexplored and the purpose of this thesis is to investigate the relationship between the political and the external auditors, and examine how the cooperation works and to whom the audit system creates value for. 

    Three political auditors and four external auditors from three municipalities were interviewed. Based on the empirical material, three aspects of the relationship have been identified: the origin of the relation, the relationship's configuration and the relationship's final output. The relationship begins when the municipality selects an external audit firm. The relationship's configuration is influenced by five elements: reliance, competence, independence, earlier work performance and trust. The political auditors experience a high level of confidence in the work made by the external auditors, as the external auditors construct the audit reports on behalf of the political auditors. Competence, independence and earlier work performance have an impact on the extent of reliance and trust is of great importance for an effective collaboration. The output of the relationship is an audit report that is intended to be of value for both the council and the public. 

  • 239.
    Ennen, Sebastian
    et al.
    Kristianstad University, Faculty of Business.
    Bacetic, Milan
    Kristianstad University, Faculty of Business.
    IFRS 16 i Hotellbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The international accounting standards board´s (IASB) former accounting standard, IAS 17 was replaced by IFRS 16 on the first of January 2019. The main reason for the implementation of IFRS 16 is because IASB wants organizations to include all their leasing contracts on their balance sheets. This means that operational leasing contracts will be treated in the same way as financial leasing contracts. Prior research has shown that IFRS 16 will have a big impact on the hotel industry. However, research has not gone any deeper than that since IFRS 16 is a relatively new accounting standard. Our research seeks to examine the subject on a deeper level, to fill the research gap. The purpose of this paper is to examine and understand how accounting processes and financial reports are affected by IFRS 16 in the hotel industry. The empirical data has been analyzed through institutional theory, more specifically coercive isomorphism and legitimacy theory.

     

    The research study adopts a qualitative approach and the empirical data was obtained through semi-structured interviews from three different listed hotel companies. Documents from practitioners, IASB and internal documents from the interviewees have also been used in this study.

     

    The results of this study show that IFRS 16 affects the accounting system, collection of operational leases, costs, key performance indicators, budgeting process and transparency. Our study has also contributed to fill the research gap that was highlighted in the problematization section above. This was done by reaching new insights about IFRS 16 impact on accounting systems and financial reports in the hotel industry.

  • 240.
    Ergeer, Gustaf
    et al.
    Kristianstad University, Faculty of Business.
    Sigfridsson, Fredrik
    Kristianstad University, Faculty of Business.
    Brand new knowledge: how knowledge-intensive startups use social media to build their corporate brand2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Building a corporate brand is as a crucial resource for the survival of companies. Social media as a tool for branding practices has been emphasized in research about startups. In such research, less focus is on certain groups of startups, such as Knowledge-intensive startups (KI Startups). This is peculiar as such startups differ in societal contributions and how they are constituted. Thus, as social media branding practices might enhance the survival rate, it is important to extend this research about KI startups. 

     

    The purpose of this thesis is to understand how and why KI startups in Sweden use social media to build their corporate brands in regards of four different branding elements.

     

    The thesis has an exploratory and interpretivist philosophy with an abductive approach. A qualitative method was chosen to collect the empirical data. Firstly, a pilot study which contained a questionnaire was sent to a sample of KI startups to attain an initial understanding of the field. Secondly, semi-structured interviews with six KI startups were conducted for a main study.

     

    The findings indicate that the interviewed KI startups use social media to build brand awareness, influence and engage customers, attract new employees, and to build reputation. The findings also indicate that some KI startups use social media to attain a credible and knowledgeable brand perception. 

     

    Our findings may help other KI startups when choosing a social media channel, and what content to post in the brand building process. Suggestions for further research are a similar, but more extensive study in Sweden, or a study in a country that is different to Sweden.

  • 241.
    Ericsson, Therese
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Frida
    Kristianstad University, School of Health and Society.
    Ekonomens handlingsutrymme i familjeföretag: –  en kamp mellan familj och rättesnöre i redovisningsarbetet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The discretion can differ widely among economists and there are both internal and external factors affecting the economists’ discretion. The degree to which discretion is given depends largely on the environment, the organization and the individual.

    Family business involves an emotional interaction between the family members, who may comprise different positions in the company, which affects both family members' professional- and familial relationships. Family businesses are associated with a reluctance to consult external financial expertise in different key economic decisions even if external economists usually reduce the financial risk through their knowledge and experience.

    The purpose of the study is from abroad the family business economist, who does not belong to the family, explore what room for maneuver the economist has regarding accounting work in family businesses. It also aims to highlight the patterns that apply the given maneuver, specified the similarities and the differences between the economists in the family businesses. These purposes have led us to the research question; how do economists in family businesses experience their discretion in their accounting work and what patterns exists in the given maneuver?

    By using an abductive approach, theories such as agent theory, the economist's discretion, the economist's role, family business and decision-making works as a source of inspiration to find causes and trends on how the economist's discretion regarding accounting work in the family business is affected by various factors. In order to gain an understanding of this, a qualitative study was performed based on semi-structured interviews.

    The conclusion of the study is that it proves that all the economists in the current family firms perceive that their discretion is more than enough to be able to manage their accounting data regularly right. In contrast, the economist has not much room for maneuver in terms of its financial business decisions. In order to hold the control close to the family, they leave small space for the economist to contribute their financial experience and knowledge outside accounting work. In some cases there is a struggle between family and regulations when it comes to the economist's discretion in accounting work. The economist chooses to follow company norms as long as she can find an explanation of the moral dilemma she ends up in.

  • 242.
    Ericsson, Therese
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Frida
    Kristianstad University, School of Health and Society.
    Ekonomens handlingsutrymme i familjeföretag: en kamp mellan familj och rättesnöre i redovisningsarbetet?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The discretion can differ widely among economists and there are both internal and external factors affecting the economists’ discretion. The degree to which discretion is given depends largely on the environment, the organization and the individual. Family business involves an emotional interaction between the family members, who may comprise different positions in the company, which affects both family members' professional- and familial relationships. Family businesses are associated with a reluctance to consult external financial expertise in different key economic decisions even if external economists usually reduce the financial risk through their knowledge and experience. The purpose of the study is from abroad the family business economist, who does not belong to the family, explore what room for maneuver the economist has regarding accounting work in family businesses. It also aims to highlight the patterns that apply the given maneuver, specified the similarities and the differences between the economists in the family businesses. These purposes have led us to the research question; how do economists in family businesses experience their discretion in their accounting work and what patterns exists in the given maneuver? By using an abductive approach, theories such as agent theory, the economist's discretion, the economist's role, family business and decision-making works as a source of inspiration to find causes and trends on how the economist's discretion regarding accounting work in the family business is affected by various factors. In order to gain an understanding of this, a qualitative study was performed based on semi-structured interviews. The conclusion of the study is that it proves that all the economists in the current family firms perceive that their discretion is more than enough to be able to manage their accounting data regularly right. In contrast, the economist has not much room for maneuver in terms of its financial business decisions. In order to hold the control close to the family, they leave small space for the economist to contribute their financial experience and knowledge outside accounting work. In some cases there is a struggle between family and regulations when it comes to the economist's discretion in accounting work. The economist chooses to follow company norms as long as she can find an explanation of the moral dilemma she ends up in.

  • 243.
    Eriksson, Annika
    Kristianstad University, School of Health and Society.
    KOMMUNikation: en kvalitativ studie om kommunikationens påverkan på effektiviteten i en omorganisationsprocess i offentlig förvaltning2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bland det viktigaste vid en omorganisation är att kommunikationen fungerar väl. I en offentlig förvaltning finns det två led av ledning där kommunikationen måste fungera. Syftet med denna studie är att ge ökad förståelse för internkommunikationens påverkan på effektiviteten i förändringsprocessen och att visa på viktiga faktorer när det handlar om kommunikation vid omorganisation där det finns två led av ledning. Med effektivitet menas att förändringen genomförs snabbt och smidigt så att medarbetarna och de som verksamheten är till för inte far illa. Studien är en kvalitativ fallstudie med inifrånperspektiv i en kommun där forskaren själv varit aktör.

    Studien utgår från ett tolkande hermeneutiskt synsätt och forskningsstrategin är abduktiv. Studien rör sig kring organisations- och kommunikationsteori ur ett företagsekonomiskt perspektiv tillsammans med Parsons systemteori gällande motivation.

    Studien kommer fram till att det viktiga vid kommunikation vid förändringsprocesser är att få medarbetarna motiverade och positiva samt att det arbetas med medarbetarnas inställning och inte bara det konkreta organisationsträdet. Det är viktigt att förvaltningsledningen också behandlas som medarbetare när det gäller dessa områden. Att låta alla i organisationen vara delaktiga, även de som inte berörs direkt, kan balansera upp mer direkt berördas känslor. När kommunikationsstrategin bestäms är det viktigt att ta hänsyn till vilken organisationsstruktur organisationen befinner sig i och att vara medveten om att alla inte kan hanteras likadant.

  • 244.
    Eriksson, Jennifer
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Henriksson, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Beware. Your good intentions might just come back to haunt you: an exploratory study examining sensitive CSR initiatives’ influence on brand image2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The refugee crisis is a current and wildly debated topic in the Swedish society today. As a result, companies that engage themselves in the topic experience both positive and negative reactions. Theory suggests that CSR initiatives in a western context suffer a greater risk of being interpreted as political. However, research on political CSR’s influence on brand image is scarce.    

     

    The purpose of this thesis is therefore to explore if brand image is influenced differently when companies engage in sensitive issues than with other CSR initiatives. In order to do so, a conceptual framework was developed through an extensive literature review of previous theorization about political CSR and brand image. A qualitative approach were implemented using an exploratory design, applied on an experimental method using online focus groups. 

     

    The findings suggest that when CSR becomes politically sensitive, stakeholders have a hard time to see the purpose of the initiative. They question whether the company is involved because of genuine interest. When an initiative’s genuineness is questioned the positive responses in regards to brand image, weakens. This genuineness is determined by four themes: self-interest, consistency, public celebration and sensitivity. However, the results in this thesis are somewhat inconclusive making it difficult to determine whether there is a difference between sensitive CSR and other CSR. The fictitious cases, however, indicate that there are differences relating to all four themes, however, the real cases cannot verify this.

     

     For future research we suggest three different options. Firstly, to examine the relation between sensitivity and responsibility, quantitatively. Secondly, to conduct a study examining other politically sensitive topics. Lastly, to conduct a similar study in hindsight of the refugee crisis, evaluating the effect involvement in sensitive political CSR has on brand image.

  • 245.
    Eriksson, Kim
    et al.
    Kristianstad University, Faculty of Business.
    Kjellberg, Lovisa
    Kristianstad University, Faculty of Business.
    Investeringars mål och valet av kapitalbudgeteringstekniker: En studie av medelstora företag med humankapital som betingad faktor2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to explore the relationship between the target goal of an investment and the choice of capital budgeting techniques made by decisionmakers in medium-size companies. Furthermore, the decisionmaker’s human capital has been added as a moderating factor to control for its impact on the general relationship between the goal of an investment and the choice of capital budgeting techniques. Based on 51 questionnaires from decisionmakers in medium- size companies, the results show that the choice of capital budgeting techniques varies depending on the target goal of the investment, where shareholders generally chose sophisticated techniques and stakeholders tend to use the unsophisticated techniques. Contrastively, the decisionmaker’s human capital shows no moderating effect. Finally, this study provides an alternative structuring of capital budgeting techniques incongruent with theoretical approaches, one that is more practically oriented and conscientious of the end target of interested parties. 

  • 246.
    Eriksson, Oscar
    et al.
    Kristianstad University, School of Health and Society.
    Pedersen, Henrik
    Kristianstad University, School of Health and Society.
    Manipulation av informationsflöde vid aktieåterköp: studie om bolag noterade på Stockholmsbörsen2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Share repurchases has increased a lot globally recently and since it was legally permitted in Sweden 2000, more companies use share repurchases as a method of distributing cash to their shareholders. Previous research implicates that corporate managers have a lot of control when it comes to publishing news and they can largely control the company's internal newsfeed that is published to the market. Previous studies illustrate that corporate managers trade on this control and strategic publishes information to benefit themselves. Manipulation of news feed when it comes to share repurchases is a largely unexplored area. The few studies that exist have been conducted in the United States.

    The purpose of this paper is to investigate and clarify if and to what extent Swedish corporate managers manipulate the news feed related to share repurchases with the intent to benefit themselves. The study will explain how the Swedish corporate managers consciously change the content and timing of their news related to share repurchases.

    Previous American research shows that corporate managers publish more negative news before a share repurchase with the intention of repurchase shares at a lower price. Following the share repurchase corporate managers published more positive news to push up the stock price again. This paper showed that Swedish company managers published more negative news before a share repurchase and some more positive news after a share repurchase. The result in this paper was not within the significance level and therefore was not the result reliable enough to be statistically significant. The result is interpreted as the Swedish corporate managers do not manipulate their newsfeed related to share repurchase as much as corporate managers in the United States. The reason for this is mainly due to the considerable differences in ownership structure between Sweden and the United States.

    Finally, we discuss suggestions for research in the future where the scientific work in the subject could be developed by extending the survey region to more parts of Europe. This would create a broader picture of how common manipulation related to share repurchase is in different parts of the world.

  • 247.
    Eriksson, Stina
    et al.
    Kristianstad University, Faculty of Business.
    Khroustova, Olga
    Kristianstad University, Faculty of Business.
    Hur ett globalt detaljhandelsföretag framställer sig som ett hållbart företag: Longitudinell diskursanalys av H&M:s hållbarhetsrapporter år 2002 och 20182019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Discourses are societal discussions where social phenomena are being defined. In the context of sustainability reporting it means that discourses shape the image of what people percieve as a sustainable company. Consequently it is important how a global company constructs the image of a sustainable company. Issues of sustainability get increasingly more attention. Sustainability reporting is a tool for companies to communicate their sustainability performance to their stakeholders. Retail companies with production outsourced to developing countries are often held responsible for the actions of their suppliers. The aim of this study is to show the discourses used by a global retail company in the sustainability reports in order to construct the image of a sustainable company, as well as to show how these discourses change over time. The study has a qualitative approach designed as a case study. The empirical material consists of H&M’s sustainability reports covering 2002 and 2018. The method is discourse analysis. The result of the study shows that H&M’s way to construct the image of a sustainable company has changed over time. The most distinct discourse change is the ambition to lead the fashion industry to sustainability and to give a positive contribution to the environmental and socio-economical challenges the planet faces. The study provides knowledge of how H&M constructs the image of a sustainable company over time. Discourses in sustainability reports shape the image of a sustainable company and thereby influence the way people percieve what a sustainable company is. That is why it is important to analyse the discourses the global retail company H&M uses.  

  • 248.
    Eriksson, Sylwia
    et al.
    Kristianstad University College, School of Health and Society.
    Kellgren, Kristoffer
    Kristianstad University College, School of Health and Society.
    Montnémery, Björn
    Kristianstad University College, School of Health and Society.
    Nya bolagskoden - hjälper eller stjälper den?: en granskning ur bolagsledningens, ägarens samt revisorns perspektiv2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     

    De senaste årens företagsskandaler har lett till ökad fokusering på bolagsstyrning. I samband med dessa har investerare ifrågasatt bolagens vilja att tillvarata ägarnas intressen på bekostnad av egenintressen. Även revisorernas oberoende har börjat ifrågasättas efter tvivelaktiga prestationer. En av de åtgärder aktörer på aktiemarknaden har vidtagit för att skapa nytt förtroende för kapitalmarknaden är Svensk kod för bolagsstyrning ("koden"). Vid sidan av den reglerade ABL är den endast rådgivande. Koden har försökt bidra till ökad ägarinsyn, bland annat genom att tillföra bolagen nomineringsorgan i form av valberedningar samt revisionsutskott i syfte att förbättra revisionsarbetet. Dessutom innefattar koden oberoenderegler gällande styrelsen. Frågan är dock om dessa regler fungerar som de är tänkta att fungera. En teori till berörda parters beteenden är agentteorin. Den utgår ifrån att agenten (läs bolagsledningen) styr utefter dess egenintressen på principalens (läs ägarnas) bekostnad. Efter att ha granskat negativa uttalanden kring regler ur koden i artiklar och litteratur har vi sammanställt sex påståenden om problematik kring: (1) Sammansättning och oberoende, (2) insyn i insiderinformation, (3) kompetens i valberedningar, (4) valberedningars ansvarsområde, (5) kostnader inom valberedningsarbete samt (6) oberoende avseende revisor och revisionsutskott. Syftet med uppsatsen är att förklara om dessa påståenden överensstämmer med vad ägare, bolagsledningar samt revisorer anser om dessa. Dessutom vill vi belysa eventuella likheter och olikheter mellan de tre parterna. Vi har använt oss av en kvantitativ metod i form av en webbaserad enkätundersökning. Våra målgrupper har varit Large Cap-bolag, institutionella ägarmedlemmar i Fondbolagens förening samt revisorer från de fyra största revisionsbyråerna. Vår studie har indikerat att: (1) Våra sex påståenden inte ses som problematiska bland ägare, bolag och revisorer. (2) Att bolagskoden generellt sett inte bidrar till ökad problematik kring dessa påståenden. (3) Ju närmare man står bolaget desto mer kritisk är man till dessa påståenden. Det vill säga att ägarna är mest kritiska medan revisorerna är minst kritiska.

     

  • 249.
    Eriksson, Terese
    et al.
    Kristianstad University, Faculty of Business.
    Frohm, Pauline
    Kristianstad University, Faculty of Business.
    More than what meets the eye: an exploratory study of what image attributes influence consumer behaviour on Instagram2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In an era where Instagram is the new dominating social media platform to reach and communicate with consumers, the demands on companies to differentiate their social media content have increased. Executives seem to avoid social media due to absence of how to manage and learn from it. Therefore, additional in-depth knowledge of how to place apparel products in favourable contexts through images could make marketing efforts more efficient on Instagram.

    The path this dissertation follows is qualitative with an abductive approach, since the aim of this dissertation is to create an in-depth understanding of what image attributes influence and motivate consumers on Instagram.

    Primary data have been produced through three semi-structured focus group interviews along with secondary data collected from five apparel brands’ Instagram accounts. This thesis takes its ground in consumer behaviour and theories of visual content, but does not rely on theory alone, as it would have prevented findings of new insights.

    Findings of previous research on how visual content influence consumers reinforced our research study even when displayed in the forum of Instagram. Additionally, the results of this dissertation stress the importance of placing the product in a relevant context, to a visually appealing background and preferably shown on a human being. These findings may be useful as guidance for apparel companies using Instagram as a promotional tool, as well as for companies who are planning to do so.

  • 250.
    Erlandsson, Frida
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Lundberg, Gabriella
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Intellectual capital reporting: An explorative and explanative study of how universities in Sweden report on IC information2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In society, intellectual capital (IC) is considered to be necessary in order to create value in organizations. The interest has expanded from private to public organizations such as universities. However, there is still a relatively small amount of research about IC reporting in universities, despite the importance of IC in universities. Previous research does not either consider different university characteristics, something that can help in the development of a common framework for IC reporting. The purpose with this study is to explore and explain howdifferent universities report on IC information in their annual reports in regard to the characteristics size, maturity, type of institution and governmental dependence. The purpose was reached through a multiple case study of eight Swedish universities and a content analysis. The theoretical model was developed through resource based view, knowledge based view, institutional diversity and signaling theory and suggest that internal and external pressures affects the usage of IC assets, strategies and intentions with IC reporting. The results show that all universities report on IC information, to different extent. Relational capital and human capital was the types of IC reported on the most which can be explained by its close connection to the individual, compared to structural capital. The results did not show differences in the IC reporting regarding the different characteristics. However, a contribution of the thesis was the results regarding the IC reporting being integrated in different sections of the annual report, as a part of both strategies and historical performance. 

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