hkr.sePublications
Change search
Refine search result
45678910 301 - 350 of 701
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 301.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Reichard, Christoph
    Tyskland.
    Ruggiero, Pasquale
    Italien.
    Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities2016In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 581-606Article in journal (Refereed)
    Abstract [en]

    This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.

  • 302.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society.
    Soverchia, Michela
    University of Macerata.
    European Commission adoption of IPSAS to reform financial reporting2011In: Abacus. A Journal of Accounting and Business Studies, ISSN 0001-3072, E-ISSN 1467-6281, Vol. 47, no 4, p. 525-552Article in journal (Refereed)
    Abstract [en]

    The article offers an overview of the modernization of the European Commission (EC) accounting system. It represents an integral part of an overall rationalization of the EC organizational, administrative and financial dimensions which has been carried out over the last decade. The reformed accounting system is a dual one: it is based both on cash accounting, to manage budget appropriations, and on accrual accounting, to draw up the financial statements. Seventeen accounting rules, which draw upon International Public Sector Accounting Standards (IPSAS) and are based on accrual accounting, were issued by the EC and are the foundation of this reformed system. Drawing on semi-structured interviews with Commission officials, this article tracks the key turning points, trajectories and outcomes of events within the implementation stage of this part of the EC accounting reform with a focus on the consolidation of annual accounts. The compilation of the consolidated financial statement (CFS) has become more complex. The original European Union (EU) organizational structure (Parliament, Council, Commission, Court of Justice and Court of Auditors) has broadened with the addition of agencies that were created during the early 1990s. Since 2005, these agencies have been included in the CFS of the EU, compiled according to IPSASs 6, 7 and 8. This article examines how the EU consolidation process has evolved over time and the drivers behind the reformed accounting systems and in particular the new consolidation approach, which is a result of the combination of the Continental and Anglo-Saxon governmental accounting approaches.

  • 303. Grossi, Giuseppe
    et al.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA2007Report (Other academic)
    Abstract [en]

    Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.

  • 304.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Thomasson, Anna
    Lunds universitet.
    Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port2015In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 81, no 3, p. 604-620Article in journal (Refereed)
    Abstract [en]

    Previous research on hybrid organizations has drawn attention to the accountability gap that is believed to emerge when the provision of public services is transferred to a hybrid organization. In this article we take our point of departure in that research and use a case study method to explore whether this gap can be bridged by existing corporate governance systems or if governance systems specially tailored to hybrid forms need to be developed. The result of the study shows that the process is equally important as the system in place. That is, it is not only the actual system but also how the system is implemented and used that affects the ability to bridge the accountability gap.Points for practitioners This article provides insight into how the hybrid form alters the relationship between citizens, elected politicians and organizations performing public services and, consequently, how the ability to secure accountability in public services changes. The results presented in the article provide politicians and managers in the public sector with knowledge regarding how, by focusing on organizational processes, relationships between stakeholders and performance evaluation can work with improving accountability in hybrid organizations. Further, the article stresses the need for performance evaluation to encompass not only financial aspects, but also the societal values of the public services performed by the hybrid organization.

  • 305. Grossi, Guiseppe
    et al.
    Tagesson, Torbjörn
    Kristianstad University, School of Health and Society.
    Consolidated financial reports in local governments: a comparative analysis of IPSASB and SCMA2008In: Jorge, S. (ed.), Implementing reforms in public sector accounting, Coimbra: Impresa da Universidade de Coimbra , 2008, p. 337-349Chapter in book (Other academic)
  • 306.
    Grönlund, Marcus
    Kristianstad University, School of Health and Society.
    Bokslutsrapporten – ett substitut eller komplement till revisionsberättelsen?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor’s report as a proof of quality of the accounting and the financial reporting. The purpose of the thesis is to explain how lenders perceive bokslutsrapporten as a substitute for the auditor’s report. Previous research shows that lenders benefit from audit and that the auditor’s opinion in the auditor’s report affects the credit assessment. The purpose includes to explain how lenders perceive the change of bokslutsrapporten as a basis for credit assessment.

    I have chosen to use a qualitative research approach and a case study design. To collect data I have conducted semi-structured interviews with four lenders in four different banks. The results show that credit assessment is an overall assessment and that it is about the individual assessor’s working method, both in terms of external information and internal information requested and how it is valued. Crucial for a credit to be granted is if there is repayment ability. If there is no repayment ability there is no way to get a credit, no matter how good the collateral is.

     Credit assessment can be explained by contract theory and agency theory and audit has a value as assurance and to reduce the information asymmetri in the credit assessment. Crucial to the importance of an authorized accountant and bokslutsrapporten in the credit assessment will be about confidence and credibility and how it will affect the information asymmetri in relation to an auditor and the audit report. It may also well be a question of independence in the relationship, ie. a authorized accountant is unlike an auditor not independent. A very interesting position that could affect the choice of audit or not. Bokslutsrapporten is of all to asses in the current situation a complement to the audit report.

  • 307.
    Grönvall, Emma
    et al.
    Kristianstad University, School of Health and Society.
    Törnblad, Sandra
    Kristianstad University, School of Health and Society.
    CSR i ett kommunalt bostadsbolag - Hur ser det ut?: en kvalitativ studie med MKB som modell2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a growing interest to work with CSR among today’s companies and nowadays stakeholders expect companies to work with environmental and social issues. As CSR has become widely used, it has spread to municipal companies. Municipal housing companies work with CSR is a relatively unexplored field and only a few studies show how CSR is perceived by its stakeholders. Municipal housing companies provide homes for the local community, and is therefore an important part of society.The purpose of this study is to gain an understanding of a municipal housing company’s use of CSR and also how it is perceived internally and externally.MKB was selected as the study object due to the fact that they are one of the largest municipal housing companies in Sweden who works with CSR. The study is based on a qualitative approach and is conducted through interviews. The respondents consisted of employees at various levels within the company and external cooperation partners as well as tenants. In all, 11 semi-structured interviews and 7 shorter and structured interviews were conducted.The respondents’ answers combined with Institutional theory, Stakeholder theory and Legitimacy theory, shows that the perceived image of CSR differs between the respondents. The differences mainly depend on lack of communication and lack of interest as well as language barriers from the tenants’ point of view.The study contributes to an understanding of how a municipal housing company works with CSR. In addition, it may be an inspiration for other companies work with CSR.

  • 308.
    Gudjonsdottir, Elly
    et al.
    Kristianstad University, School of Health and Society.
    Jusubova, Albina
    Kristianstad University, School of Health and Society.
    CSR's effect on brand image2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate CSR’s effect on brand image in order to increase the understanding of CSR as a marketing tool, within the service industry. The research questions of the study are “How does a service-based company’s involvement in CSR as a marketing strategy affect the brand image? And how do the different CSR dimensions affect the brand image?”

    This study has a positive and deductive approach with a cross sectional design. The quantitative method chosen was a questionnaire, more precisely.  More specifically, a self-completion survey was conducted on a sample of 73 hotel guests living in a CSR friendly hotel in Malmo, Sweden.

  • 309.
    Gudmundsson, Oskar
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Leteus, Joel
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Challenging coopetitive branding alliances: a study on how coopetitive branding affects consumers’ brand image2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increased competitive intensity in several global markets has encouraged firms which traditionally compete, to also collaborate with each other, that is coopetitive branding alliances. Coopetitive branding has, to the best of our knowledge, not been researched from a consumer perspective.Does this mean that consumers remain unaffected when two competitors all of a sudden also collaborate?The purpose of this thesis is to explore how consumers’ brand images can be affected by firms’coopetitive branding strategies. With support from existing alliance literature and an empirical studycomprised of four focus groups, an abductive research approach is adopted.The findings indicate four distinct parameters, which can influence an alliance’s outcome, from theperspective of a consumer’s positive or negative brand image - which is a vital component in consumer-based brand equity. The contradictory nature of simultaneous competition and collaborationmakes coopetitive branding more or less desirable, from a consumer perspective, under differentcircumstances, which need to be acknowledged and managed by the partnering firms. A suggestionfor future research is to examine a wider consumer segment and not only students, to validate thetransferability of our findings.The results contribute to the strategic alliances theory, since existing research has not examinedthe consumer perspective and brand image in relation to coopetitive branding alliances. The resultscan also provide managerial guidelines for firms that wish to understand what elements of a coopetitive branding alliance creates value with consumers.

  • 310.
    Gullberg, David
    et al.
    Kristianstad University, School of Health and Society.
    Tornstad, Ulrica
    Kristianstad University, School of Health and Society.
    Granskning av hållbarhetsredovisning: hur påverkas revisorns bedömningar av de standarder och riktlinjer som används i granskningsprocessen?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Sweden, discussions concerning "audit" of environmental and sustainability reports have existed since the mid-1990s. Specialist Auditor Lars-Olle Larsson believes that demand for certified sustainability reports will increase as the demands of organizations such as Global Reporting Initiative (GRI), United Nations (UN), and Amnesty International intensify. In other words, attention has been directed at both the social responsibility of the corporations as well as the individual auditor and the auditor profession.

    There is a current research debate based on structure and judgement. This debate will be the starting point of our paper. As standards and guidelines are part of a structured work process, we have chosen to look closely at their influence on the auditor's subjective judgement. Our main objective is to create an understanding of how auditors perceive that their judgements can be affected in a variety of ways by regulations, guidelines, and standards used in auditing sustainability reports.

    To gain a deeper understanding of the research topic, we have chosen to apply a qualitative research approach. Our focus will be the auditor's subjective judgements, and as subjectivity is difficult to quantify, a qualitative approach better suits our purpose. Our method of collecting data will be by conducting phone interviews with respondents based in Stockholm who specialize in sustainability.

    The empirical material suggests that even if our respondents aim for a high degree of structure in their work with sustainability reports, it is to achieve a sense of comfort as opposed to exclude their own subjective judgements. Structure facilitates inspection, and improves the quality of sustainability reports, but the fact that subjective judgement is underlying the auditors' work cannot be ignored.

  • 311.
    Gustafson, Jesper
    et al.
    Kristianstad University, School of Health and Society.
    Möller, David
    Kristianstad University, School of Health and Society.
    Redovisning utav kreditförluster: subjektiva bedömningar för en rättvisande bild?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To protect the financial stability, assessments of the risk and threats to the financial system are carried out continuously. Also, the financial system’s resilience against these risks and threats is reviewed. To prevent creation of new bank crisis new regulation are implemented continuously. Among these, a new accounting model is implemented for the accounting of credit losses - Expected loss model. This accounting model gives rise to an increase in the use of assessments in the accounting of credit losses. This makes it interesting to try explaining bank office workers and auditors’ perceptions regarding subjective judgments and their impact on a true and fair view in accounting of credit losses.

    The application of an abductive view in the study made it possible to switch between empirical and theoretical reflections to be used in the creation of the hypothesis. An investigation of bank office workers and auditors’ perceptions regarding the extent to which subjective judgments impacts a true and fair view in accounting of credit losses was carried out through a questionnaire. The questionnaire was handed to bankers who in their daily work are in contact with loss provision and to all certified public accountants that are members of FAR. The result was then statistically processed in order to test the hypotheses which have been created from the study’s theoretical framework.

    This study has statistically made it possible to show that there is a difference in perceptions between bank office workers and auditors’ regarding how subjective judgments reflect a true and fair value of the bank’s credit quality. Therefore it is possible in accordance with the study’s hypothesis to prove that bank office workers to a greater extent believe that subjective judgments lead to a more true and fair value in accounting for credit losses. Since assessments with high probability change in consistence with current market conditions and accounting standards, it is believed that the study fills a knowledge gap in the field.

  • 312.
    Gustafsson, David
    et al.
    Kristianstad University, Faculty of Business.
    Sigurdson, Patrik
    Kristianstad University, Faculty of Business.
    Implementeringen av IFRS 16: En kvalitativ studie som granskar företagens beslutsfattande vid implementeringen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De internationella redovisningsstandarderna, utgivna av IASB, är väsentliga för regleringen av redovisning. För att förbättra användbarheten och jämförbarheten bland företagen, måste dessa standarder revideras. Den senaste standarden som revideras är den som behandlar företagens leasing, nämligen IAS 17 som ersätts av IFRS 16. Det är ett nytt regelverk som fundamentalt förändrar hur företagen ska redovisa sin leasing. I samband med implementeringen av IFRS 16 måste nämligen företagen som redovisar enligt IFRS ta upp sin leasing som en tillgång i balansräkningen. Tidigare forskning på området har bland annat kommit till slutsatsen att företagens nyckeltal i hög utsträckning kommer att förändras. Vår uppsats har fokuserat på hur företagen förbereder sig för IFRS 16 samt också på att analysera hur företagen resonerar vid deras beslutsfattande vid implementeringen. Det är en studie som antagit en kvalitativ forskningsansats. Primärdata består av intervjuer med företag medan sekundärdata består av granskning av företagens årsredovisningar samt dokument från IASB och hemsidorna för the big four. För att besvara studiens frågeställningar har författarna dels använt sig av en implementeringsmodell som är hämtad från PwC, dels en teoretisk referensram som behandlar två olika beslutsteorier. Studiens resultat visar att företag i hög utsträckning följer de rekommendationer som ges ut av ledande revisionsbyråer och företagen i studien har således följt implementeringsmodellen. Studien har också kommit till slutsatsen att det är möjligt att förklara företagens beslutsfattande om beslutsteorierna bryts ner till deras beståndsdelar. Studien fann att företag resonerar snarlikt när beslut rörande implementeringen av IFRS 16 tas.

  • 313.
    Gustafsson, Emma
    et al.
    Kristianstad University, School of Health and Society.
    Johansson, Jennie
    Kristianstad University, School of Health and Society.
    Corporate Social Responsibility: en kvalitativ studie om hur CSR integreras i företags beslutsfattande2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During these past years the phenomena CSR has become highly topical to companies, stakeholders as well as common society. It has been determined that development of CSR affects companies decision making. However, there are two sides to this. While some researchers claim that CSR affect the decision making, some also mean that CSR’s influence to decision making is not very strong.

    Our purpose with this study is to investigate, analyze and increase the comprehension of how CSR affect decision making among companies. The group that will be observed in the study is ICA- Gruppen. Using an abductive method we compare an earlier theory and our empirical collected material to find patterns and understanding of reality.

    In order to attain a deeper understanding of how CSR affect decisions, through the study’s qualitative method, five semi structured interviews was made with different ICA retailers. The interviews were conducted with help of an interview template which we based on our theoretical references. In conclusion, empirical material was analyzed to selected terms.

    Our conclusion of the study shows that mainly five factors determine how CSR will be integrated in decisions where the decision size has a crucial aspect. These factor are observed in the study. Future research proposals would be to understand how the decision size affect CSR.

    Our contribution with this study is to provide increased understanding of how decision makers, in this case ICA retailers, take CSR into account. We think the results could be implemented in other trades and organizations, however certain factors must be taken into account.

  • 314.
    Gustafsson, Pauline
    et al.
    Kristianstad University, School of Health and Society.
    Topolovec, Caroline
    Kristianstad University, School of Health and Society.
    Ägarstruktur: Hur påverkar det företags hållbarhetsredovisning?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Svenska företag har visat sig vara bland de bästa i världen på hållbarhetsredovisning. Tidigare studier har försökt hitta förklaringsfaktorer för att definiera vilka faktorer som ökar den mängd hållbarhetsupplysningar företag rapporterar frivilligt. Ägarstrukturens påverkan på hållbarhetsredovisning är ett relativt outforskat område och ska därför förklaras i den här studien.

     

    Syfte: Syftet med uppsatsen är att genom en kvantitativ metod förklara hur ägarstrukturer påverkar hållbarhetsredovisning hos Large-Cap- och Mid-Cap företag noterade på Nasdaq OMX Stockholm.

     

     

    Metod: Ämnet har testats utifrån skapandet av hypoteser och empiriska observationer. En innehållsanalys har gjorts genom granskning av 173 företags års- och hållbarhetsredovisningar, noterade på Nasdaq OMX Stockholm. Hållbarhetsredovisningen har studerat dels utifrån det ekonomiska perspektivet och dels utifrån det miljö och samhällsmässiga perspektivet.

     

    Resultat/slutsats: Utifrån vår analys av de olika ägarstrukturerna och deras påverkan på hållbarhetsredovisning har slutsatsen blivit att det inte finns något större samband mellan de två.

     

    Bidrag/framtida forskning: Ägarstrukturens förklaringsgrad visade sig vara låg då få signifikanta samband fanns mellan ägarstrukturer och hur de redovisar hållbarhet. Framtida forskningsförslag är att genom en kvalitativ och kvantitativ metod jämföra skillnader gällande hållbarhet som företag redovisar och deras faktiska hållbarhetsaktivitet.

  • 315.
    Gustavsson, Maria
    et al.
    Kristianstad University, School of Health and Society.
    Zigon, Sabina
    Kristianstad University, School of Health and Society.
    Melin, Eva
    Kristianstad University, School of Health and Society.
    Direktiv om granskning i svenska statliga bolag: en lukrativ eller destruktiv upplevelse?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    "… development that meets the needs of the present world without compromising the ability of future generations to meet their own needs".

    The above quote is how The Brundtland Report defines sustainable development. It is all about the importance of companies implementing and balancing economic, social and environmental dimensions. Lately these fields of responsibility have become a more and more important function for businesses as well as in society. In Sweden, governmentally owned companies are under the obligation to report their consideration of the above mentioned fields of responsibility. Furthermore the obligation also includes ensuring the quality of the sustainability report.

    The purpose of this thesis is to describe and explain advantages companies perceive with the governmental obligation. In addition to this, the thesis intends to describe whether companies with an audit engagement review are able to emphasize advantages to a greater extent than companies with a review engagement. By means of qualitative and quantitative inquiry we explain whether perceived advantages can be placed on a level with those incentives various theories consider to drive companies into reporting sustainability or not.

    Results of the study indicate that the review assignment results in perceived advantages irrespective of which review engagement that have been used. Any significant differences were however not able to state; neither between perceived advantages or advantageous because of applied review assignment. However we did find significant differences when it comes to businesses yearly turnover and its impact when deciding whether to begin sustainability reporting or not. We also found that companies that have used the sustainability report for a longer time, before the governmentally obligation, were able to bring out more effective processes as an advantage to a greater extent than companies that quite recently started reporting sustainability.

  • 316.
    Gyllengahm, Niclas
    et al.
    Kristianstad University, School of Health and Society.
    Ödlund, Erik
    Kristianstad University, School of Health and Society.
    Hur ser revisorerna på revisionsbyråernas affärsstrategi år 2011?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Audit obligation abolition has led to that 72 percent of the Swedish limited companies do not need statutory audit. This means that audit firms have had to adapt their business strategy to meet the current market and customer needs. Historically the profession was heavily regulated by their own restrictions on how to respond to clients and competitors. The entire audit profession has now had to adapt in order to become more open to changes.

    The purpose of this paper is to describe and analyze how auditors view the audit firms’ business strategy after the abolition of the audit obligation. We have used an abductive research approach and a qualitative method, involving four interviews with auditors from the five largest auditing firms in Sweden, we supplemented this with a documentary study of the firms’ websites and annual reports.

    According to the interviewed auditors the audit firms’ business strategy in 2011 still includes auditing. But today it is even more focused on consulting, accounting, sales, and to a greater extent than in previous years the firms market themselves to new and potential customers. These strategic changes began before 2011, but escalated after the audit obligation abolition.

    The study contributes to a greater understanding and knowledge of the business strategies for the five largest auditing firms in Sweden in 2011, after the abolition of the audit obligation. The survey results are interesting for the accounting profession and auditors, but also for students intending to become auditors.

  • 317.
    Gårdemyr, Alexander
    et al.
    Kristianstad University, School of Health and Society.
    Kiholm, Mads
    Kristianstad University, School of Health and Society.
    The strategic use of rhetorical proofs in transformational advertising: A case study about SAS’ ‘We Are Travelers’2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Whether classifying an advertisement as informational, transformational or a mix of both comes down to the message strategy and for it to be successful it essentially needs to be persuasive. In order to persuade consumers one must turn to rhetorical theory (Phillips & McQuarrie, 2004). Surprisingly, there are few empirical studies about the use of the three persuasive proofs; ethos, pathos and logos, within advertising. Therefore, the authors believe that a better understanding of how transformational advertising can be stimulated through the strategic use of the three rhetorical proofs is worth pursuing. The empirical setting was a single case study built around the first ‘We Are Travelers’ (WAT) commercial made for SAS by the three advertising agencies: Åkestam Holst, &Co and Los & Co. In Stage 1 of the analysis the likelihood of transformational advertisement was assessed, in Stage 2 the WAT-commercial was analysed by means of a systematic content analysis and in Stage 3 eight expert interviews were conducted. The findings show that pathos dominated the advertisement, ethos was only used subtly and logos could not be seen by the audience at all. Logos, however, played a crucial element ‘behind the scenes’ and worked in synergy with ethos and pathos, which demonstrate what Aristotle (2014) calls the most efficient communication. The authors can thus conclude that the WATcommercial is classified as high transformational/low informational and the success of the WAT-commercial adds empirical evidence that indicate a commercial appealing to pathos can out-perform more rational-based campaigns (Binet & Field, 2007).

  • 318.
    Göransson, Susanne
    et al.
    Kristianstad University, Department of Business Administration.
    Jönsson, Angelica
    Kristianstad University, Department of Business Administration.
    Persson, Michaela
    Kristianstad University, Department of Business Administration.
    Extreme business-models in the clothing industry - a case study of H&M and ZARA2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    In the clothing industry firms compete successfully by applying different business-models. H&M and ZARA are two extremes in the clothing industry. H&M’s business-model mainly focuses on outsourcing and ZARA’s business-model mainly focuses on in-house production. The problem is that the existing theories alone cannot explain why two firms competing in the same environment under the same conditions choose different business-models.

    The purpose of this dissertation is to further expand the idea of why the two clothing firms H&M and ZARA chose different business-models.

    Our set of Complementarities for H&M and ZARA are based on the information derived from studying theories, the EU clothing industry and the two firms. Finally, Complementarities were analysed by conducting interviews.

    Our Complementarities partly explain why H&M and ZARA chose different business-models. However, our analysis is applicable for H&M and ZARA since the Complementarities are based on characteristics found in these two firms. The value of Complementarities can be used by other firms if they find their specific characteristics.

  • 319.
    Haagen, Linda
    Kristianstad University College, School of Health and Society.
    Balanserat styrkort i sjukvården2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: To examine how the balanced scorecard is used in the control of some hospital units.

    Methodology: This essay uses a qualitative research method.

    Theoretical perspective: The theoretical perspective consists of a model made by Kaplan and Nortons base model of the Balanced Scorecard and Aidemark.

    Empirical foundation: The empirical study consists of information collected from persons in leading position in one of the hospitals in Region Skåne.

    Conclusions: The hospital was chosen because the hospital management claimed that the Balanced Score Card (BSC) was introduced in several of the wards. The kidney medical unit was chosen after inquiry and the eye unit was chosen by the financial director. However, the BSC is not implemented in the kidney medical unit or the eye unit as the hospital management was assured.

  • 320.
    Hadžimešić, Merima
    et al.
    Kristianstad University, School of Health and Society.
    Žužo, Minela
    Kristianstad University, School of Health and Society.
    International alliances as drivers of corporate entrepreneurship2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, the global competition is increasing more than ever. It is necessary for firms to engage in international alliances to sustain competitive advantage on the global market. When firms engage in alliances they get the availability to share each other’s resources. In addition, firms form international alliances when their resources are complementary to each other. When firms have resources that complement each other, it is easier to achieve corporate entrepreneurship. Corporate entrepreneurship is a beneficial method for a firm to renew and revitalize itself and improve its performance. The gap addressed in this study is which resource characteristics in international alliances stimulate corporate entrepreneurship. Hence, this is the purpose of this research. The investigation in the research paper is based on literature on related research fields.

    The research approach that is used is a combination of a deductive and abductive approach. Further, a qualitative research method, two interviews, is used. The first interview was with PwC, a face-to-face interview, and the second interview was with Ericsson, a telephone interview. This study investigates alliances the companies are and have been engaged in. As a conclusion of this research not all resource characteristics stimulated corporate entrepreneurship as we expected. However, some resource characteristics proved to be stimulating corporate entrepreneurship, which were not expected.

    The analysis and conclusion may be of value both theoretically and practically. Theoretically, the gap in the research field is filled. Practically, it helps the firms to know how to consider their resources.

  • 321.
    Hagberg, Johanna
    et al.
    Kristianstad University, School of Health and Society.
    Magnusson, Jonas
    Kristianstad University, School of Health and Society.
    Risk i fastighetsbolag: - en kvantitativ studie av kommunala och privata fastighetsbolag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Compared to other industries, real estate markets have historically low return on total assets, instead they use a leverage strategy to create a more efficient ratio on return on equity. There are many risk variables associated with real estate and several ways for real estate firms to differentiate themselves from the unsystematic risk. The municipal property firms have a funding source Kommuninvest, only turning to public utilities and not private actors.

    The purpose of this paper is to analyze the historical risk and return generated by municipal and private property firms. The method is quantitative, combined with a deductive theory, which has an explanatory approach.

    Based on theory we have formulated three hypotheses to explore and see if we can find indicators of how differences between municipal and private property is. To conduct the survey, the thesis has a quantitative method and statistical tests to analyze the outcomes.

    The results indicate that there is a significant difference in two of the hypotheses between municipal and private property. How the survey is conducted is described in the empirical method. From the results determined, the intention shows that there is more to explore, and new suggestions for further research have been suggested.

  • 322.
    Hagberg, Johanna
    et al.
    Kristianstad University, School of Health and Society.
    Resteljica, Marigona
    Kristianstad University, School of Health and Society.
    SME financial aid opportunities: The role of Bank investment evaluations from a real options lens: a qualitative study on how banks evaluate investment opportunities based on a real option approach2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to explore how banks evaluate investment decisions towards SMEs, through a real option approach. After analyzing 9 interviews with business advisors from four different banks, illustrations show that banks indeed use a real option way of thinking, without being aware of it as well as put more weight in certain factors namely the repayment ability. Moreover, the relationship factor shows an interesting relevance during investment evaluation towards SMEs, as better relationships lead to lower demands on factors of evaluation. In brief, the study contributes to the theory of real options as well as of practical essentiality to banks and SMEs.

  • 323.
    Hagbyhn, Ulrika
    et al.
    Kristianstad University, School of Health and Society.
    Norlin, Renée
    Kristianstad University, School of Health and Society.
    Internredovisningens finansiella termer som kommunikationsverktyg: ett språk i sig2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The aim with this study is to explore the way the financial terms within Management Accounting are designed as a way of communicating and how it is applied by organizational members to support their operational business. By drawing on specific meetings the study intends to explore how the financial terms within Management Accounting are represented and taken into consideration within an organization.

    Theoretical Approach: This report is based on existing literature within the field of communication and "the language of business" which then have been considered in relation to Genre Theory (Miller, 1984) and a semiotic-based communication model (Pärl, 2011).

    Conclusions: The study has indicated that when designing organizational communication processes, the design is influenced by existing Management Accounting and Control Systems. Important aspects to consider are timing, channel of communication and message. These aspects can be said to answer the questions of when, where and what. Finally, the outcome of this report also indicates that individual preferences, answering the question of how are important aspects to consider since the study indicates strong connection between individuals and the way addressing the financial terms of Accounting, in other words, designing a unique "the language of business".

  • 324.
    Haglund, Ida
    et al.
    Kristianstad University, School of Health and Society.
    Karlsson, Martina
    Kristianstad University, School of Health and Society.
    Hur kommunicerar banker om hållbarhet?: en innehållsanalys av CSR- och hållbarhetsrapporter av svenska banker2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concepts sustainability and CSR, Corporate Social Responsibility, is seen both as a wayfor a business to take social responsibility to society while minimizing the risks of unexpectedevents. Banks' role in contributing to sustainable development is significant because of itsintermediary role in the economy. Banks have a major impact on economic development inthe world. Therefore, it is considered important as reported in banks' CSR and sustainabilityreports to find out what is important in the banking sector.

    The purpose of this study is to investigate how the Swedish bank sector enlightensinformation on the concepts CSR and sustainability. Examination of the bank sector'sfinancial statements and separate CSR and sustainability reports have been done to examinehow sustainability is produced and how the communication is done about the concepts ofCSR and sustainability.

    The results of the study show that sustainability is described and communicated in a similarway in the banks CSR and sustainability reports. Much of the optional information presentedin the reports highlighted as very positive. It is also expressed that the trust created by havinga relationship to the environment and to the relationship and the trust will be long term. It is apart of communication that describes how banks express the concept of sustainable business.

    We chose to analyze banks' CSR and sustainability reports. Suggestions for further researchmight be to turn the study starting from the bank to the readers to examine whether banks'CSR and sustainability reports satisfy readers' demands and expectations. A comparisonmight be between what banks consider is sustainability and what readers think issustainability.

  • 325.
    Hai, Qu
    et al.
    Kristianstad University, School of Health and Society.
    PiaoYi, Sun
    Kristianstad University, School of Health and Society.
    Xiang, Li
    Kristianstad University, School of Health and Society.
    Waste disposal and renewable resources2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose/aim: The purpose of this dissertation is to find out the effect of waste disposal on environment and to explore the effect of renewable resources on economy. We use some data to test and verify the existence of effects.

    Design/methodology/approach: We use our questionnaires to collect data, and analyze the data in statistical tests. We use case studies to find examples to verify the significance of waste classification and renewable resources as well as the problems in main cities of China.

    Findings: The analysis shows that we need to focus on waste classification education, if we want to apply it in real life. The best way to use renewable resource more widely is to aquire government support. If we can carry out waste classification better, we can make use of more renewable resources.

    Originality/value: The value of this paper is that we prove that using waste classification and renewable resource can increase economic growth rate and protect the environment. It is also important because economic growth brings about the reduction of environment quality. When the environment quality decreases, the economic level will also decrease.

     

  • 326.
    Hajric, Amina
    et al.
    Kristianstad University, School of Health and Society.
    Larsson, Kajsa
    Kristianstad University, School of Health and Society.
    Utvärdering av CAPM och Fama & French-trefaktormodellen: en studie på den svenska marknaden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Investors and companies can choose between multiple pricing models to predict the price of shares. With the known one factor model CAPM, researchers have developed a model that consider more than just the market factor. This resulted in the creation of the Fama & French three factor model (FF3), which also includes the size factor SMB and the value factor HML.

    The purpose of the study is to evaluate two pricing models, CAPM and FF3, to assess their performance when evaluating expected returns. Previous research often deal with international markets and model performance of portfolios. We study selected individual Swedish shares for January 2011 to December 2015 by replicating previous research by Bartholdy & Peare (2005). Selected companies are analysed by regressions for the models to be able to evaluate these separately, and to see if FF3 has a higher degree of explanation than CAPM for individual Swedish shares.

    The result of the study shows that both CAPM and FF3 are applicable for selected individual Swedish shares. There is a difference in the adjusted degree of explanation between the models but it is marginal. In conclusion, the study contributes with the knowledge that CAPM and FF3 can be applied to individual Swedish shares, but there is no major difference in the choice of these two models.

  • 327.
    Hallberg, Angelica
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Sofie
    Kristianstad University, School of Health and Society.
    Kulturens betydelse för hållbarhetsredovisning: jämförelse mellan Nordens länder2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: There are some differences in sustainability reporting between countries when it comes to regulation, applying GRI:s (Global Reporting Initiatives) guiding principles, stakeholders´ power to influence and so on. These differences can appear from different reasons but in this graduate paper we will investigate if these differences can be explained by cultural factors.

    Purpose: The purpose of this paper is to describe and explain to which extent the culture has any impact on how the Nordic countries choose to regulate the sustainability reporting and how the companies apply GRI:s guiding principles. But also if the stakeholders´ power to affect companies to do a sustainability report can have its explanation in the culture.

    Method: The gathered data is mainly qualitative but has been complemented with quantitative data. The gathering has been done through literature research, telephone interviews and an e-mail contact. In the telephone interviews we used a question form although the interviewee was allowed to answer the questions in his or her own words. The interviewee have been chosen on the basis of Fredrik Ljungdahls business network within PwC (PricewaterhouseCoopers).            

    Result: There are a weak cultural explanation to how the Nordic countries choose to regulate the sustainability reporting, apply GRI:s guiding principles and which power the stakeholders´ have to influence the companies to do a sustainability report. The degree of statutory control can explain the differences in regulation while there are no cultural explanation to the application of GRI:s guiding principles. The degree of powerdistance can finally explain the stakeholders´ power to influence the companies to do a sustainability report.

  • 328.
    Hallgren, Felix
    et al.
    Kristianstad University.
    Svensson, Eric
    Kristianstad University.
    Kundlojalitet – En skadeskjuten bankforms räddning: En kvantitativ studie kring olika faktorers påverkan på traditionella bankkunders kundlojalitet.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 329.
    Hallgren, Gustaf
    et al.
    Kristianstad University, School of Health and Society.
    Levsha, Olga
    Kristianstad University, School of Health and Society.
     Redovisning av koncernbidrag i noterade aktiebolag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Group contributions are transactions with the aim to redistribute losses evenly within a corporate group by transferring profits and thereby decreasing the total amount of tax to be paid. In Sweden, accounting for group contributions is not directly regulated, but has been left to practice and recommendations, that in turn have proven to be in disagreement whether group contributions should be accounted for in the income statement or in the balance sheet. Since 2005, all listed companies, in accordance with European Union law, shall produce their consolidated financial statements according to the guidelines set forth by the International Accounting Standards Board. This study showed how the transition to accounting according to the rules of the IASB has affected the listed companies in their accounting of group contributions by examining if the IASB have any clear rules for how group contributions shall be accounted for, which category in the financial statements they can be assigned to, if there is no standard or if they according to the IASB should be left out of the financial statements altogether.

    The purpose was to survey what historical development the regulation of accounting for group contributions have gone through, what practice there is and how it relates to Swedish and international rules. Furthermore, an attempt was made to produce more knowledge about how group contributions should be accounted for, if a standard was lacking.

    The method of the study was a mixed methods research, where the qualitative study consisted of a comprehensive interpretation of secondary data. The empirical material had quantitative attributes, since it was a presentation of the financial statements by the companies from the Large Cap list of the Nasdaq OMX Nordic Stockholm market. The purpose of the empirical study was to present the practice and was therefore not a statistical study.

    The conclusion was that group contributions should be accounted directly towards equity in the giving as well as the receiving company. This was motivated by the fact that it is a transaction between a company and its owners and that it is hard to define and thereby acknowledge it as a revenue or cost in accordance with fundamental theories of accounting. This way of accounting for the transaction is not in violation of either the conceptual framework of the IASB or Swedish norms.

  • 330.
    Hamed, Abber
    et al.
    Kristianstad University, School of Health and Society.
    Keblawi, Amal
    Kristianstad University, School of Health and Society.
    Was it your choice?: a study about ethnic entrepreneurs in Möllevången2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurship among immigrants is steadily increasing in Europe and is playing an increasingly important role in the social and economic structure of European cities. In Malmö, Möllevången the ethnic businesses are continuingly thriving in the Swedish society. They fill a versatile and in many ways unique feature. They also fill gaps in the market; help to give new life to downturn urban areas, offering new products and services. But the questions are, are these immigrants forced to become entrepreneurs or have they chosen to be? What factors lie behind? How did they start their business in the beginning? To answer these questions, a qualitative method was used, where the semi- structured interviews with 5 respondents from different backgrounds were recorded, such as Iraq, Iran, Palestine, Poland and Serbia. The analysis and conclusion of this study showed that ethnic entrepreneurs both chose and were forced to enter self-employment. The five respondents mentioned several factors that had motivated them to self-employ, which are language barriers, discrimination, traditions, low wages, education and to be your own boss. The respondents did not follow theories used in this study about how entrepreneurs start their own business, but instead followed other stages that we call “Stages of starting your own for ethnic entrepreneurs”.

  • 331.
    Hammarlund, Tim
    et al.
    Kristianstad University, Faculty of Business.
    Sjunnesson, Viktor
    Kristianstad University, Faculty of Business.
    Where do we draw the line?: how far different cultures are willing to adopt the concept of the sharing economy2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the recent decades a new type of economic system based on collaborative consumption has increased in popularity. The new cost competitive model challenges the traditional business model that has fueled the hyper consumption, which the 20th century is known for. This research focuses on how national cultures impact the development of this new economic system, in order to understand how much people of different cultures are willing to share. A conceptual model was created to try to understand cultural influence on sharing. Hofstede’s cultural dimensions have been used to measure and compare the empirical data, that was collected through five focus groups representing four different countries: Sweden, France, China and United States. Out of the six cultural dimensions, it was found that the indulgence dimension together with power distance might influence people’s willingness to share. Indulgence was also found to explain socialization as a motivational factor together with power distance and long-term orientation. In conclusion, four different sharing sectors were analyzed, and it was found that transportation and clothing was considered shareable, disregarding national culture. Accommodation might be dependent on national culture since the focus groups that were supposed to be indulgent showed resistance to share, while the restraint groups showed a greater willingness. Technology was not considered shareable by any group. Furthermore, three motivational factors, that might be depend on national culture, was identified. These are environment, socialization and technology. An additional four motivational factors were identified, but these might be independent of national culture. These four are personal, economical, trust/safety and convenience. Lastly, additional findings showed that similar genders have similar willingness to share across cultures which makes it a topic of interest for future research. 

  • 332.
    Hansson, Elin
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Caroline
    Kristianstad University, School of Health and Society.
    Komponentavskrivning inom kommuner: en studie om hantering och effekter av komponentavskrivning inom kommunal redovisning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Component depreciation is a current and important topic because it is a relatively new recommendation. Furthermore, the undoubtedly additional administrative burden, which will follow as consequence of the component depreciation, will mainly be financed by taxpayers' money.

    The purpose of the study is to understand how accounting managers in municipalities handled the implementation process of component depreciation, and also to illustrate the impact of the depreciation method brought on the true and fair view. In order to reach the aim, the theoretical framework includes current and relevant theories and concepts to component depreciation. The chosen method was semi-structured interviews in eight municipalities in the Swedish county in Skåne.

    The results show that several factors affect how municipalities choose to implement the depreciation method, which means that no approach of any municipality is exactly similar to another. The main influencing factors are the interpretation of space available in that municipalities in Sweden who have principles-based accounting.

    The study also shows that the component depreciation leads to a more true and fair view of the municipality's financial position. However, indications appeared suggesting that the comparability deteriorates because each municipality implement and use component depreciation differently. This results in a heterogeneous municipal accounting, leading to that the requirement of comparability is not met. The requirement of comparability is one of the qualitative characteristics as the Council for Municipal Accounting describes in its framework.

    The study contributes to a better understanding of why there are differences and similarities in the implementation process and the consequences component depreciation brings. The study also increases the understanding of which discussion are of interest in component depreciation in the municipal sector.

    Through the interviews it was indicated that the theory and practice do not go hand in hand when it comes to component depreciation. It is suggested that future research will illustrate and clarify if there is an existing gap between the theoretical goal with component depreciation and what is practically achievable. 

  • 333.
    Hansson Noreke, Helena
    et al.
    Kristianstad University, School of Health and Society.
    Wirödal, Jonathan
    Kristianstad University, School of Health and Society.
    Managers' communication: how cultural intelligence affects communication2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the world becomes more global and companies become internationalized there is a growing urge for companies to work more efficiently. A problem that might rise when people from different cultures work together, is the risk for misunderstandings when managers communicate with people from other cultures. For that reason, managers of internationalized companies need to be culturally intelligent to avoid misunderstandings. Hence, our aim with this dissertation is to see how managers’ Cultural Intelligence (CQ) affects their Communication.

    In order to see how managers’ Cultural Intelligence affects their Communication we used a quantitative study (survey), where Swedish managers from international companies were target population. In the end though, we found no relation between CQ and managers communication skills. The number of responses from the survey was too small to in order to make any general conclusions.

    The dissertation may however have some contribution and value for Swedish managers. For companies in general, the dissertation can give some indications that they should consider employees’ CQ and not only managers’ CQ. Communication however, is one of the most prominent factors when it comes to social interaction. Therefore, companies today should consider, when hiring, the new employees’ ability to adapt into new environments.

  • 334.
    Hansson, Pontus
    et al.
    Kristianstad University College, School of Health and Society.
    Tell, Christoffer
    Kristianstad University College, School of Health and Society.
    Plastals konkurs: ur fabriken i Simrishamns perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Finanskrisen som utbröt i slutet av sommaren år 2008 har orsakat kris för många företag. Bilindustrin som redan hade en överkapacitet drabbades hårt då nybilsförsäljningen sjönk drastiskt. Plastalkoncernen som var en stor underleverantörerna till den europeiska bilindustrin blev försatta i konkurs den 5 mars år 2009.

    Syftet med uppsatsen var att förstå vad som händer i ett tillverkningsföretag som går i konkurs och som sedan nybildas. Uppsatsen är skriven ur Plastals fabrik i Simrishamn perspektiv. Undersökningen har genomförts på plats på Plastals fabrik i Simrishamn där både operativ och ledande personal har intervjuats.

    Slutsatsen av den här uppsatsen är att en konkurs berör alla företagets intressenter. Ofta behandlas bara personal och de som har fodringar hos det kursade företaget. Hos fabriken vi undersökte var det framförallt kundernas beroende av fabrikens produktion som omöjliggjorde en nedläggning till följd av konkursen. Anställningstryggheten i Sverige gjorde besparingarna till följd av varsel mycket långsammare än orderminskningen. Vid nybildningen gjorde turordningsreglerna för återanställning att det blev en skev åldersfördelning som kan vara till nackdel för fabriken i framtiden. Utan anställningstrygghet kan effekten bli ökad effektivitet och minskad sjukfrånvaro.

  • 335.
    Hasanovic, Dennis
    et al.
    Kristianstad University, School of Health and Society.
    Ristevski, Daniel
    Kristianstad University, School of Health and Society.
    Hur skiljer sig investeringsbeteendet mellan Generation X och Generation Y?: en kvantitativ studie om skillnaderna mellan Generationerna X och Y vid investeringsbeslut2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Knowing how we as individuals should act and how individuals actually behave, have always puzzled scientists. While generation comes and goes, it is always a question of how these generations look and react to things, and in our case, investment behavior.

    Previous studies have demonstrated how Generation X (1965-1979) and Generation Y (1980-1995) should act, when these generations have different characteristics in their behavior. It has also been researched a lot about the cognitive characteristics of an individual that affect investment behavior.

    The purpose of this paper is to explain if there is any difference between the different generations, and if so, what it might be due. To implement this essay has a positivist research philosophy chosen, together with a deductive approach and a quantitative method.

    The essay could indicate that in the whole there was no significant difference between the different generations at the hearing of the different behavioral patterns. However, it was various factors that differed between the generations as income level, education level and strategy in the selection of investment. Furthermore, one could suggest what factors influenced investment behavior, where time preference could explain, capital and strategic planning could partly explain investment behavior.

    The limitation of this thesis was that the respondents were randomly selected and sampled for a short period of time, in places where knowledge and interest in financial investments varied. The survey study could thus be incomprehensible to the respondents and the answers misleading as a result. However, research on generational differences is very limited to date; therefore this paper can act as a basis for further research in the same area, when because of this essay, you know which areas have been analyzed.

  • 336.
    Hau, Kabing
    et al.
    Kristianstad University, Faculty of Business.
    Truong, Jenny
    Kristianstad University, Faculty of Business.
    Internrevisionen vid förebyggandet mot penningtvätt i banker2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the recent period, several notorious scandals about money laundering crimes or suspicions of money laundering in the banking sector have occurred in large banks operating in Sweden. Regulations on what a bank must do to prevent money laundering have become stricter over the past ten years. Money laundering or suspicion of money laundering are one of the biggest risks banks can face. A bank has an internal audit function that creates security and a balanced picture of how well processes and routines work for both the board and management. An audit carried out by the internal audit function is part of the framework for risk management in a bank. However, it is considered a challenge for the internal audit function to detect money laundering because perpetrators actively bring illegal money into the system and hide the verification chain to avoid prosecution.

     

    The purpose of the study is to create an understanding of how the internal audit process prevents money laundering in banks that have activities in Sweden with the help of three organizational factors. The study has a qualitative approach where semi-structured interviews were conducted. Furthermore, the study found indications that the three organizational factors are of great importance in the prevention of money laundering in the large banks operating in Sweden. However, the study has made great delimitations; hence, further research is needed.

  • 337.
    Hecktor, David
    et al.
    Kristianstad University College, School of Health and Society.
    Håkansson, Andreas
    Kristianstad University College, School of Health and Society.
    The first business transaction: a five stage process of how to attract the customer2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a request from our supervisor, the authors were introduced to Company XY which is standing on the verge of becoming a market player. After discussion, the authors came up with the idea of how to enable the first business transaction which became the research of this study.

    The purpose of this dissertation is to explore and explain how a business with no previous business transactions completed could enter a market where the competition, assumedly, are tough due to few competitors fighting for the same customers and enable customers to purchase. To be able to conduct an in-depth analysis, the research is made with a qualitative approach. Due to the amount of previous research the deductive approach is adopted.

    The theoretical review ended up in the creation of the Five Stage Process which contains five stages of how to establish a relationship and in the end enable the first business transaction. To be able to determine the relevance of the process six propositions were created.

    Interviews were made at the dental school of Malmö University and at the dental hygienist school at Kristianstad University. The finding from the empirical study indicates that the theoretical assumption of the Five Stage Process might be a relevant way to describe how a company without any previous business transactions completed and with few market connections enables their first business transaction.

  • 338.
    Heimdahl, Sofie
    Kristianstad University, School of Health and Society.
    Staging Systems thinking according to the Vanguard Method: influences, interpretations and individualeffects within a municipality2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inom den offentliga sektorn i Sverige används idag på bred front olika Leanmetoder som bygger på Toyota Production System (TPS). Vanguardmetoden är en metod som bygger på TPS samt Systems thinking och sägs vara mer anpassad till offentlig- och tjänstesektorn än Lean. Vid litteratursökning av forskning om Lean respektive Systems thinking med koppling till TPS framträder få deskriptiva studier där personalens tolkningar och agerande sätts i fokus när förändringsprocesserna iscensätts. Syftet med studien är därför att bidra med förståelse för vad som händer i en offentlig organisation, på individsnivå när specifikt Vanguardmetoden och dess kännetecken av Systems thinking införlivas. Syftet är att lyfta fram vad som händer hos individen vid iscensättning av Vanguardmetoden och hur effektsambanden ser ut på individnivå vid en förändring genom arbete med metoden.

    Metodval för studien är kvalitativ med inriktning på observationer och intervjuer med en hermeneutisk ansats för att tolka det empiriska materialet. Författaren använde sig av etnografisk metod med fokus på "Shadowing" under tio veckor i sex olika verksamheter förlagda till en kommun i Sverige.

    Resultaten visar att påverkan på individen till en början består mycket av osäkerhet kring arbetsmetoden. Efter iscensättning i en verksamhet ökar dock engagemanget inom den verksamheten för att, med hjälp av metoden, nå kvalitetshöjningar. Det visade sig viktigt att kunna uppvisa konkreta resultat, bevis, för att metoden fungerade i den egna verksamheten. Själva iscensättningen hade således stor betydelse för personalens tolkningar av metoden. En annan slutsats av studien är att engagerade och framför allt delaktiga ledare är av stor vikt. Saknas detta blir genomförandet svårt, tar väsentligt längre tid, minskar de positiva individeffekterna och kostar organisationen mer resurser.

  • 339.
    Hellsten, Anna
    et al.
    Kristianstad University, School of Health and Society.
    Henningsson, Helena
    Kristianstad University, School of Health and Society.
    Rättssäkerhet inom skatteprocessen2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.

    There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.

    The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority’s documented directions within the tax assessment.

    Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute. It concerns power division, auditing activities, turnaround time and procedures together with the possibilities to demand compensation and legal aid in ongoing proceedings.

  • 340.
    Hellsten, Anna
    et al.
    Kristianstad University College, School of Health and Society.
    Henningsson, Helena
    Kristianstad University College, School of Health and Society.
    Nilsson, Maria
    Kristianstad University College, School of Health and Society.
    Kvalité och kontroll inom revisionsbranschen: spelar det egentligen någon roll?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected. The main purpose of the interviews was to find out what auditors perceive as good quality in the auditing profession and to clarify the performed procedure concerning internal quality control. The respondents’ experiences and reflections are compiled in an empirical analysis where similarities and differences are described. To simplify the picture the auditing profession is put in relation to everyday situations where Lisa makes everyday purchases where quality, trust and control have a great significance for the choice she is about to make. The result is based on the respondents’ perceptions and the theory we used. The paper result in a position that quality is hard to define and that the easiest way to define it is to conform to current regulations. Another result is that the quality control is necessary to demonstrate confidence to stakeholders and that an audit failure is when the auditor fails to comply with his/her planning.

  • 341.
    Henriksson, Clara
    et al.
    Kristianstad University, Faculty of Business.
    Kubiak, Karolina
    Kristianstad University, Faculty of Business.
    The unknown brand of the Swedish Armed Forces: a case study of how the SAF's brand image coheres to its brand identity and how it might influence its employer attractiveness2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is based on the case of the Swedish Armed Forces (SAF) since the organization has struggled with its recruitment and brand building. The purpose of the study is to approach the coherence between brand image and brand identity through an employer branding perspective. More specifically, it aims to explore how this interplay might influence the employer attractiveness of an organization. The research is based on a qualitative case study. Furthermore, previous research regarding brand identity, brand image and employer branding constitutes the basis of the developed conceptual model. The empirical material was gathered through semi-structured interviews with current SAF employees and semi-structured focus groups with potential employees. Findings indicate the brand image did not cohere with the brand identity and that the potential employees had a more negative perception of the employer. However, the potential employees’ who had relatives who work for the SAF had a positive attitude towards the organization and perceived the workplace as more attractive. This study has contributed with an additional perspective on employer branding since there is little research within the field. 

  • 342.
    Henriksson, Johan
    et al.
    Kristianstad University, School of Health and Society.
    Kjäll, Alexander
    Kristianstad University, School of Health and Society.
    Att redovisa eller Att inte redovisa, det är frågan!: en undersökning av hur intressentanalyser redovisas inom hållbarhetsredovisning2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The traditional environmental reporting has past. Sustainability Reporting is further something that is becoming more and more prevalent in the society. Today, various frameworks and guidelines for sustainability reporting appear and are being used by Swedish companies and organizations.

    Stakeholder analysis is a major part of sustainability reporting and the various frameworks advocates what the sustainability report should contain of. If the companies are to follow a specific framework they will get guidelines on what the stakeholder analysis should include but not how it should be presented.

    The aim of this study is to describe and explain how companies, which are represented in the PricewaterhouseCoopers report (2009), present the stakeholder analysis in their sustainability reports. The essay is based on auditing of all the companies’ sustainability reports, to determine how the companies report their stakeholder analysis. To our help we have the developed analytical model. To complement this study, seven intervires were preformed which are of interest in this study.

    The result of the study shows that the interviwed comapnies all follow the framework of GRI, in the determination of what the stakeholder analysis should include.guidelines in different ways. The companies present the guidelines in marixes, tables and some in linear form. The study also shows that experience and knowledge of sustainability reporting is very important in understanding how companies report their stakeholder analysis. It was clear that there is a difference in how public companies compared to the state-owned companies report their stakeholder analysis. Public companies tend to report more of the GRI guidelines of stakeholder analysis in their sustainability reports, but there were also differences in how they present their stakeholder analysis. The study showed that the public companies presented the stakeholder analysis more clearly then the state-owned companies.

  • 343.
    Herlin, Filip
    et al.
    Kristianstad University, School of Health and Society.
    Åkesson, Anton
    Kristianstad University, School of Health and Society.
    Hur resonerar marknaden?: en kvantitativ studie om aktiemarknadens prissättning vid publicering av insynshandel2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Insider trading is a common occurrence in the Swedish stock market. In 2015, 9 996 transactions were carried out of different types. According to previous research, something that to many sounds like an unlawful act has proven to be healthy for market efficiency.

    Earlier literature describes the importance of the insider’s position for the ability to generate excess return. Various positions have access to different information while positions are being appointed according to the individual's competence. These are factors that are believed to affect the individual's investment decisions. The literature also discusses differences between men and women's ability to achieve excess returns. It is believed that women and men have different working methods, which affect the ability to maintain and utilize information.

    The purpose of this thesis is examining market pricing when publishing insider trades. The study is based on the Swedish stock market to provide a better understanding of how the market values the insider position and gender.

    An event study is being conducted to study a possible reaction to the market. In order to interpret and analyze the results of the event study, various hypothesis tests and a multiple regression are performed. The authors’ approach is deductive and the study has been based on a bigger amount of quantitative data that has then been tested against the theory.

    The results show no significant differences in the market response when men and women’s insider trades are being published. The study finds similar results for the insider’s position. The conclusion is that the Swedish stock market does not value the insider’s position or gender in conjunction with insider trading. The study also finds no significant correlation between accumulated abnormal returns and insiders’ gender and position. Thus, the essay's two hypotheses are rejected. 

  • 344.
    Hermansson, Daniel
    et al.
    Linnéuniversitetet.
    Hjalmarsson, Rikard
    Linnéuniversitetet.
    Collin, Sven-Olof Yrjö
    Linnéuniversitetet.
    Oberoendehotet är överdrivet2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 7, p. 43-44Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Det finns anledning att ifrågasätta det instinktiva motståndet mot marknadsföring av revisionstjänster. Det skriver studenterna Daniel Hermansson och Rikard Hjalmarsson samt deras handledare Sven-Olof Yrjö Collin, vid Linnéuniversitetet. Affärsmannaskap är i sig inte ett avgörande hot mot revisionskvaliteten, menar de.

  • 345.
    Hermansson, Elisabeth
    et al.
    Kristianstad University College, School of Health and Society.
    Na, Jia
    Kristianstad University College, School of Health and Society.
    How does a company communicate through storytelling?: a study of the storytelling techniques used in two companies2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Storytelling, an important part of human communication, is being increasingly used by companies to communicate their values and build trust and connection with employees and customers. A good story can create emotions and feelings among the audience, can simplify and transmit complex messages. In contrast to the conventional informative and lecture-style of communication, which are likely to evoke counter arguments; storytelling is more likely to inspire people to take independent actions. However, storytelling is not flawless. There are downfalls to storytelling, such as stories told from a single point of view, which companies need to be aware of when using this technique. The purpose of this study is to explore how storytelling is used in two companies internally and externally, and by doing so, to enable a deeper understanding of the storytelling concept and explore the subject further. The results show that giving different factors, such as target audiences, the company that uses storytelling internally, considers the authenticity of the stories to be of great importance. This view does not apply to the company that uses storytelling externally. On the other hand, the latter company’s external and internal core message or values go hand in hand to a great extend. In contrast, the former company uses different values to its customers compared to the ones it uses to communicate with its employees. The contribution of this thesis can be found in the model of different dimensions of storytelling, presented in the theoretical framework. These dimensions enable a deeper understanding of storytelling as well as facilitates as a guide when exploring the subject, both externally and internally. Students wanting to research the area as well as companies wanting to use storytelling as a marketing or communication tool can benefit from using the dimensions of storytelling derived from this thesis.

  • 346.
    Hermansson, Robin
    et al.
    Kristianstad University, Faculty of Business.
    Lindell, Simon
    Kristianstad University, Faculty of Business.
    Införandet av MiFID II: En förändrad framtid för finansinstituten?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial advisors has a responsibility to cater customers needs, but are at the same time controlled through corporate governance to benefit their employer, which has caused troubles regarding opportunism. MiFID II intends to regulate opportunism through more documentation and regulations on commission. The purpose of this study is therefore to investigate how governance within financial institutes is affected by regulations implemented through MiFID II.

    Since there is a lack of theories and research within the field, the study uses an explorative approach. To achieve the purpose of the study a qualitative research method was used, where data was collected through interviews with eight respondents from different financial institutes. Furthermore, how corporate governance was affected by MiFID II was examined by using theories on knowledge asymmetry, agent theory, management control systems and reward systems.

    The results of the study indicate that the opportunistic management has declined due to the removal of monetary rewards and salestargets, which entails more focus on customer satisfaction. The results also show that regulations on commission has caused changes in payment methods, which isn’t necessarily a positive aspect for customers.

    The conclusions of the study show that the financial institutes has replaced management by objectives with action controls containing less liberty and more standardization, which reduces opportunism. However, the increasing knowledge asymmetry is problematic since it prevents opportunistic management from being completely removed. Another vital consequence of the increased documentation through MiFID II is fewer counselling meetings, which causes several institutes to shift focus towards wealthier customers.

  • 347.
    Hermansson, Viktoria
    et al.
    Kristianstad University, School of Health and Society.
    Svensson, Anna
    Kristianstad University, School of Health and Society.
    Hållbarhetsredovisning: hur användbar är den (egentligen)?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det blir allt vanligare att organisationer ger ut en hållbarhetsredovisning, men då upprättandet av en hållbarhetsredovisning är relativt kostsamt är det därför viktigt att hållbarhetsredovisningen faktiskt blir användbar. Men vad är det egentligen som gör att en hållbarhetsredovisning uppfattas som användbar?

    Syftet med denna studie är att utifrån ekonomstudenters erfarenheter och moraliska värderingar förklara vad det är som gör att en hållbarhetsredovisning uppfattas som användbar. Genom en kombination av begrepp från Global Reporting Initiative och International Financial Reporting Standards har en modell utvecklats för att förklara vad det är som gör att en hållbarhetsredovisning uppfattas som användbar. Vidare analyseras ekonomstudenternas moraliska värderingar genom att dela in ekonomstudenterna i etiska profiler. För att testa modellen empiriskt har en webbenkät skickats ut till ekonomstudenter på tre lärosäten, som totalt genererade 96 fullständiga svar.

    Resultatet av studien påvisar att användbarhet till viss del påverkas av etisk profil, årskurs och ålder. Utifrån detta kan det konstateras att användbarhet även kan förklaras av andra faktorer än de oberoende variabler som testats i studien. Studien har bidragit till att nyansera uppfattningen av användbarhet genom att ta hänsyn till att ekonomstudenterna har olika moraliska värderingar och på så vis även olika syn på användbarhet.

    Genom en bättre förståelse för vad det är som gör att en hållbarhetsredovisning uppfattas som användbar skulle både organisationens externa och interna intressenter få mer nytta av hållbarhetsredovisningen. Då denna studie endast identifierat en liten del av de faktorer som påverkar uppfattningen av användbarhet, skulle det kunna tänkas att vidare forskning behövs för att kunna identifiera fler faktorer som påverkar användbarheten.

  • 348.
    Hillerkrans, Anna
    et al.
    Kristianstad University, School of Health and Society.
    Vingren, Theres
    Kristianstad University, School of Health and Society.
    Varumärkesvärdering: en studie om psykologiska egenskapers inverkan på en varumärkesvärdering.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to describe the relationship of the auditor’s underlying psychological characteristics’ effect on the valuation of a brand.

    Methodology: This study applied a positivist concept of science with a quantitative research approach.

    Theory: The theoretical chapter is based on theories of psychological factors. The psychological factors in the essay is based on a five factor-model and risk preference.

    Empirical foundation: The empirical data used in this study was collected by a use of a model company and a supplemental questionnaire.

    Conclusions: The study in this paper has shown that no connection exists between the auditor's psychological characteristics, and his valuation of a brand. This affects both factors in fivefactor-theory and risk preference. A possible connection between the variable agreeableness and the value of the brand exists, but the significance was not present for the entire model, therefore it is not statistically ensured.

  • 349.
    Hisenaj, Flaka
    et al.
    Kristianstad University, School of Health and Society.
    Al-Mahmoud, Reham
    Kristianstad University, School of Health and Society.
    Karriärmöjligheter i revisionsbranschen: en studie om revisorsassistenters uppfattningar kring etnicitetens påverkan på karriären2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    People with foreign backgrounds are underrepresented in senior positions throughout the Swedish labor market. It is argued that in order to successfully achieve higher positions in organizations you should have Swedish-born parents. There have also been studies showing that minority groups in a society or within an organization are at high risk of facing career obstacles. The uneven distribution of labor is especially apparent in the Swedish auditing profession where the percentage of certified public auditors with a foreign background is approximately 3%. This aroused the interest to investigate how the auditor assistants, who are in the beginning of their career, perceive that ethnicity affects the opportunities for career development.  The survey was based on a number of theories and concepts to get an underlying understanding of the studied area. The concepts underlying the study include diversity, ethnicity and identity. Based on these concepts the empirical material has been collected through a qualitative approach in the form of semi-structured interviews. The study shows that most auditors assistants do not believe that ethnicity has an impact on career opportunities. Instead the own ambitions and driving force are lifted as crucial to how far you succeed in the industry. It is however implied, in different ways, that obstacles may occur because of the ethnic background. By categorizing to "we" and "the others", by putting obstacles for oneself and by the expectations that customers have of a certain type of auditor barriers for the ethnic minority are formed.

  • 350.
    Hisenaj, Laura
    et al.
    Kristianstad University, School of Health and Society.
    Meshekrani, Arrita
    Kristianstad University, School of Health and Society.
    Hur påverkar kön och position lojalitet?: En kvantitativ studie om lojalitet hos individen i den svenska revisionsbranschen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Loyalty is a well-considered and well-researched subject in today's society. Today, the term is described as complex and there is no socially accepted definition. In organizations, loyalty is considered to be an important factor for the economic outcome, therefore it was considered relevant and interesting to study loyalty in Swedish organizations, and more specifically in the Swedish audit industry.

    The study is based on a number of previous theories that introduce loyalty to the organization and loyalty to ones own professional growth. Thus, in the patriarchal and hierarchical audit industry, sex and position have been investigated as influencing factors for the loyalty types presented. With two factors of influence, the connection was investigated with a quantitative method in the form of surveys.

    The investigation showed that, despite the structure of the industry, it is the individual's characteristics that affect loyalty in organizational contexts. Sex and position were thus shown to have no significance for loyalty.

45678910 301 - 350 of 701
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf