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  • 51.
    Andersson, Matilda
    et al.
    Kristianstad University, School of Health and Society.
    Grahn, Cindy
    Kristianstad University, School of Health and Society.
    Har aktiv fondförvaltning något värde?: en kvantitativ studie om aktivitetsgraden i aktivt förvaltade fonder2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For decades, the problem of portfolio management has been discussed, specifically the comparisons between the opposite poles ‘active’ and ‘passive’ management. Previous research has shown that passive management is preferred over active management, predominantly because of the expensive management fees, as well as proponents assuming an efficient market. The subject area is a well- explored area yet, highly relevant. Previous research has not highlighted the trading frequency in actively managed funds and an implication for further analysis within this area was given.

    The purpose of this paper is to analyze whether the frequency of trade in actively managed funds may explain the risk-adjusted return, taking into account the management fees. A deductive approach will be applied to the development of existing theory. Based on the thesis purpose, a quantitative method was applied. As well as analyzing the information assigned by the mutual fund companies’ fund reports for conducting tests at different time periods.

    Results of the thesis are based on 81 actively managed funds, indicating that it is not possible to reveal that, a higher frequency of trade will lead to a higher risk-adjusted return. Likewise, a higher management fee is not justified by the level of activity. The outcomes of the analysis are depicted through tables to provide a visualization of the statistical and analytical questions explored. Suggestions for future research include; consideration of what the fund companies define as requirements that will be classified as actively managed funds.

    Based on the above notions the frequency of trade is a new approach to the evaluation of active management. Investors are presumed to have a known interest in what stimulates high management fees and how the money invested will be managed. With respect to the conclusion of this study; the level of the frequency in trade does not add any value.

  • 52.
    Andersson, Mikaela
    et al.
    Kristianstad University, School of Health and Society.
    Landhager, Elin
    Kristianstad University, School of Health and Society.
    "Keep the spirit": cultural differences after an acquisition process2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Mergers and acquisitions have received much attention through the years due to the waves of modernity it has implicated. Three crucial aspects that can shape a merger or an acquisition are culture, leadership and human resource management. These aspects are studied and analyzed in a Swedish company that has been involved in an acquisition process with a French company. 

    The purpose of this dissertation is to explore the role of culture, leadership and human resource management in an acquisition process between a French/Swedish company. An abductive research approach is adopted for the research since a mixture between inductive and deductive research approach is used. The method chosen was semi-structured interviews, which was fulfilled with the management team in the chosen company as well as with a consultant. 

    The findings of the study are that the three aspects have an impact on the acquisition process where culture is the most central. The culture had a significant impact on the acquisition process and affected the leadership and the human resource management within the company as well. In the company studied, the human resource management was lacking and found that communication is crucial during an acquisition process. 

    The limitations are that only one company is studied and the aspects are limited to culture, leadership and human resource management. The original value of the study can give a clearer picture on how the three aspects affect each other and the total acquisition process. Suggestions for further research include analyzing additional processes and cultures, not only the ones chosen in this dissertation.

  • 53.
    Andersson, Nina
    et al.
    Kristianstad University, School of Health and Society.
    Börjesson, Emma
    Kristianstad University, School of Health and Society.
    Hållbarhetsredovisning- För Vem?: centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies’ sustainability regarding social and environmental issues when it comes to choosing a company to invest in. Sustainability has been an issue that companies today need to consider in their strategies, and several companies today develop a sustainability report on the side of their annual report. The intent with this report is to show stakeholders that they handle non financial issues such as environmental issues, social rights and business ethics but also what they do and do not do regarding the surrounding environment. How and to what extent they do this is the company’s choice. Since non government owned companies in Sweden do not need to develop a report, it is a free option. Even so, sustainability reporting is a common strategy and complement for companies today.

    The aim for this study is to study the possible effect that central stakeholders hold on companies’ sustainability reports. We also study what companies and stakeholders think about sustainability development and what the expression stands for. This study was undertaken through a literature-study with relevant theories and an empirical study on five non government owned companies that have a sustainability report available on the internet. We have also interviewed four stakeholders, whom according to the companies we interviewed are the most central. By this we receive stakeholder’s perspectives and opinions.

    Our study showed that stakeholders have an impact on the overall sustainability-work but not much impact on the sustainability report. Stakeholders that claimed they had effect on the report were the shareholders and NGO: s. Among other findings was that both stakeholders and companies supported the dialogue and relationship between each other as the main strategy for enhancing sustainability. However the dialogue and relationship did not seem as relevant in the actual creation of a sustainability report. To what extent the report is used by stakeholders and its actual purpose is therefore an aspect we are analyzing.

    Implications of this study show that stakeholders have little impact on sustainability reports and it is stakeholders with most power that have an impact; however, companies agree that stakeholders have impact on the overall sustainability development. Demands from stakeholders are then discussed through dialogues and cooperation. Limitations of this study could be that we focused on stakeholders that companies found most central, maybe we missed some perspectives from other stakeholders. We used telephone and email interviews and that could be a limitation. We could have missed some face to face expressions and opinions that are hard to catch over telephone and e-mail. The main value of this paper is that we interview both companies and central stakeholders and the possible impact they have on sustainability reports. By this we get a wide range of perspectives from both parts, which we have not found in article and theories before.

  • 54.
    Andersson, Sabina
    et al.
    Kristianstad University, School of Health and Society.
    Eriksen, Selma
    Kristianstad University, School of Health and Society.
    Att vara eller inte vara hållbara?: En eventstudie om effekten av ny hållbarhetsinformation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Företag engagerar sig allt mer i hållbarhetsfrågor, men då kostnaderna för hållbart arbete ofta är höga är det viktigt att det hållbara arbetet genererar någon form av vinst till företaget. Då största delen av privat sparande i Sverige sker i fonder, kapitalförsäkring eller investeringssparkonto är det därför intressant att undersöka om hållbarhetsinformation genererar en prispåverkan på hållbarhetsfonder.

    Syftet med denna uppsats är att undersöka huruvida hållbarhetsinformation är viktig för investerare vid val av fonder. Med utgångspunkt i en eventstudie undersöks effekten av hållbarhetsinformation på fonders avkastningar, vilka jämförs med avkastningar i MSCI World Index, genom hypotesprövningar. För att testa hypoteserna studerades totalt 75 hållbarhetsrankade fonder i ett eventfönster på fem dagar, samt bara för eventdagen.

    Resultaten av hypotesprövningarna tyder på att ny hållbarhetsinformation värderas negativt av investerare för såväl hela eventfönstret som för dagen då informationspubliceringen ägde rum, vilket är i linje med viss tidigare forskning. Dock begränsas resultatet till bara en av de tre delar som utför studiens underlag för hållbarhetsinformation. Då studien utgår från en ny hållbarhetsranking kan det tänkas att marknaden behöver en längre period, som undersökts i denna studie, för att värdera hållbarhetsinformationen.

    Implikationen av slutsatsen för företag kan vara att det i dagsläget inte finns ekonomiska incitament, genom ökat marknadsvärde, för företag att arbeta mer hållbart. För marknaden kan resultaten innebära att ökad hållbarhetsinformation på marknaden troligen inte bidrar till ökning av investeringar i hållbarhetsfonder.  Vidare studier krävs för att avgöra vilka slags åtgärder som behövs vidtas för att nå en mer hållbar fondmarknad. 

  • 55.
    Andersson, Sandra
    et al.
    Kristianstad University, School of Health and Society.
    Mehmeti, Vahide
    Kristianstad University, School of Health and Society.
    Hur påverkas kravprofilen av revisionsbyråernas storlek?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The aim of this study is to explain how audit firm size affects the recruitment profile.

    Methodology: To obtain results for the empirical analysis, a positivistic view, deductive approach and a quantitative method was applied.

    Theoretical perspective: The study has used previous theory related to the subject. The theory chapter contains information about requirement profile and firm size.

    Empirical foundation: Study's empirical material is based on a survey conducted on the firm’s personnel and recruiting managers. The answers of the survey were consolidated using the statistical program SPSS.

    Conclusion: The analysis showed that there are no differences in requirement profiles between large and small firms.

  • 56.
    Andersson, Tim
    et al.
    Kristianstad University, School of Health and Society.
    Najdovska, Snezana
    Kristianstad University, School of Health and Society.
    Hur resonerar klienten?: Klient–revisor relationen utifrån ett klientperspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Klientrelationer kategoriseras på olika sätt då det är en indikator på vilka egenskaper som eftersöks i relationen. Genom att förstå av vilken typ av relation som eftersöks blir det således starkt kopplat till en framgångsrik relation. Klient-revisor relationen skiljer sig från en vanlig köpar-säljar relation då relationen är begränsad av lagar och regler. Vilken typ av relation som skapas är ett strategiskt val från klientens sida. Således är det intressant att se relationen ur ett klientperspektiv då relationen tidigare främst studerats ur ett revisorsperspektiv.

    Syftet med denna uppsats är att skapa förståelse för hur klienter resonerar kring sin relation till revisorer. För att kunna besvara syftet har en kvalitativ studie med en abduktiv ansats gjorts. Studien bygger på tio semistrukturerade intervjuer med klienter som verkar i bolag av varierande storlek; små bolag, medelstora bolag och koncerner.

    Teorin kategoriserar klient-revisor relationen som främst en relationsbaserad relation. En relationsbaserad relation bygger på tre centrala delar; kommunikation, samarbete och tillit. Vår empiri tyder på att dessa tre centrala delar är viktiga i relationen, men beroende på vilken typ av bolag klienten verkar i förs olika resonemang kring relationen. Klienterna trycker på vikten av att revisorn förstår klientens verksamhet och kan anpassa sig efter klients behov. Således upplevs kommunikationen och samarbetet fungera bättre samt att det skapas ett mervärde i relationen. Tilliten är starkt kopplat till revisorns profession och beskrivs som en förutsättning för relationen.

    Studien bidrar med en ny dimension av klient-revisor relationen där klienten är i fokus. Att förstå klientens perspektiv ger revisorer möjligheter att utveckla en bra relation då byggandet och underhållandet av klientrelationer är centralt för revisorer. Ett förslag till vidare forskning är att genomföra samma studie fast med klienter inom samma storlek på bolag för att få en mer koncentrerad bild av hur klienterna resonerar.

  • 57.
    Andréasson, Emmeli
    et al.
    Linnéuniversitetet.
    Collin, Sven-Olof Yrjö
    Linnéuniversitetet.
    Rang, Marie
    Linnéuniversitetet.
    Uppdragsbrevet – en papperstiger2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208Article in journal (Other (popular science, discussion, etc.))
  • 58.
    Anna, Lööf
    et al.
    Kristianstad University, School of Health and Society.
    Malin, Persson
    Kristianstad University, School of Health and Society.
    Finns det en mikrobolagseffekt?: En kvantitativ studie på den svenska aktiemarknaden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A good insight in the economic market leads to a favorable position from which we can maximize the profits of our investments. Is it possible to make such investments with regards only to the size of the companies we are considering? Numerous studies have been made on the small firm effect as an anomaly of the capital market. The effect supposedly tells us that, given the same period of time, small companies generates a higher percentage return than large companies. This contradicts the Efficient-market hypothesis, and the purpose of this research is to analyze whether this could be true, or not. The research study is made with regards to micro-size companies in the Swedish capital market during the years 2005-2014, thus, this is an extreme version of the small firm effect. A quantitative statistical analysis is used to measure the average return of three different stock portfolios; Large Cap, Small Cap and Aktietorget. Three different hypothesis are tested and the results analyzed with the help of statistical T-tests in SPSS are used. The results of the study is that there is no solid statistical proof that there is a difference in profit between the three different markets during the time period. Nor could an effect be seen during any smaller time period within the given time frame.

  • 59.
    Annell, Jonas
    et al.
    Kristianstad University, School of Health and Society.
    Terman, Felix
    Kristianstad University, School of Health and Society.
    Finding the CSR Sweet Spot: Establishing a Measurement for the Consumer Demand for CSR2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concept of CSR is increasingly important in society, and firms are expected to be profitable while ethical. Deciding how to best engage in CSR activities can be difficult, but using a supply-and-demand framework can help firms to maximize their CSR activities. However, the demand for CSR has been proven difficult to measure, but can perhaps be established when dividing the demand into different components. The purpose of this study is therefore to investigate how consumer awareness, attitude, and buying behavior, in relation to CSR, affect each other; to establish a measurement for consumer demand for CSR. To find an answer, an explanatory and a deductive research approach was used and consumers were surveyed in a quantitative study to establish a measurement for the consumer demand for CSR. This study provides both managerial and theoretical implications to the field of CSR. The theoretical implication lies in contributing empirical evidence into the discussion of supply-and-demand for CSR. Practically, this study informs managers, in the fast fashion industry, that consumer attitude can be used as a measurement when establishing the consumer demand for CSR. It is suggested for future research that it would be interesting to use other control variables to further elaborate on the findings of this study.

  • 60.
    Annell, Jonas
    et al.
    Kristianstad University, School of Health and Society.
    Terman, Felix
    Kristianstad University, School of Health and Society.
    What does it take to make them stay?: how place satisfaction relates to willingness to stay of the creative class2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish students in smaller university host cities leave in favor of more attractive places after having completed their studies. Failing to retain newly graduated students is a problem for university host cities as educated people are associated with the group referred to as the creative class. Members of the creative class are drivers of regional economic growth, and have historically proven to be important for creating and developing the well-being of cities. Different place attributes have been found to affect place satisfaction and consequently willingness to stay; while place attachment, more specifically social bonds, has been found to be important for the creative class when choosing a place to reside. The purpose of this study is therefore to explain how place satisfaction, moderated by place attachment, relates to the willingness to stay of the creative class. The study used a quantitative research approach by surveying students at Kristianstad University, where the validated Customer Satisfaction Index (CSI) was used to measure place satisfaction; resulting in a total of 306 responses. The result demonstrates that there is a strong positive relationship between place satisfaction and willingness to stay of the creative class, but also that the relationship is positively moderated by place attachment. The theoretical implications are that urbanity and diversity are the least important place attributes for the creative class. The managerial implications for Kristianstad are that the city needs to promote or develop its cost-efficiency and job situation to make creative people more willing to stay.

  • 61.
    Appelqvist, August
    et al.
    Kristianstad University, School of Health and Society.
    Ollesson, André
    Kristianstad University, School of Health and Society.
    Should I stay or should I go?: A study exploring how service influence e-loyalty2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Being an e-retailer within the Swedish fashion e-commerce industry while the biggest change in relationship marketing since the industrial revolution takes place, e-loyalty can be claimed to be more crucial than ever before. The ability influencing customer being loyal is claimed to be harder within e-commerce compared to traditional physical stores and also claimed to be more expensive. With this presented, knowing what influences e-loyalty can be a decisive advantage.

    Previous research has been conducted and showed as stated, customer trust and satisfaction have a positive relationship to customer loyalty and profitability of organizations. But in order to achieve a higher level of e-loyalty, this study aims to develop an understanding of how service can influence e-loyalty.

    Based on the theoretical framework in addition with the conducted informal discussion with practitioners within the studied industry, a conceptual model has been created. To test this model, a questionnaire was created and answered by 95 students at Kristianstad University. Through this, the collected data was evaluate and brought the conclusion that some factors previous literature has identified can be questioned. Therefore, more extensive research can be necessary in order to better understand the scientific gaps in the field.

    As the results indicate a variation within the control variable shopping frequency, we suggest that future research focuses on evaluating this variable further. With better understanding the different potential customers, a higher level of e-loyalty can be achieved.

  • 62.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Culasso, Francesca
    Italien.
    Truant, Elisa
    Italien.
    Competing logics in the expansion of public service corporations2016In: Utilities Policy, ISSN 0957-1787, E-ISSN 1878-4356, Vol. 40, p. 125-133Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.

  • 63.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society.
    Di Pietra, Roberto
    Department of Business and Social Studies, University of Siena.
    Exploring the receptivity to accounting regulation change: what information is being disclosed in Italian Management's Reports2012Report (Other academic)
    Abstract [en]

    This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.

  • 64.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Di Pietra, Roberto
    University of Siena.
    IASB ED management commentary versus European regulation: the impact on Management’s Reports of companies listed on Italian stock exchange2014In: Accounting and regulation: new insights on governance, markets and institutions / [ed] Roberto Di Pietra, Stuart McLeay, Joshua Ronen, New York: Springer-Verlag New York, 2014, p. 291-309Chapter in book (Refereed)
    Abstract [en]

    This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.

  • 65.
    Argento, Daniela
    et al.
    Department of Business and Social Studies, University of Siena.
    Grossi, Giuseppe
    Department of Business and Social Studies, University of Siena.
    Tagesson, Torbjörn
    Halmstad University.
    Collin, Sven-Olof
    Kristianstad University, School of Health and Society.
    The "externalisation" of local public service delivery: experience in Italy and Sweden2010In: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, no 1, p. 41-56Article in journal (Refereed)
    Abstract [en]

    In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.

  • 66.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Vollenweider, Petra
    Kristianstad University, School of Health and Society.
    Explaining the consolidation of financial statementsin the Swiss Federal Government2012In: Yearbook of Swiss Administrative Sciences 2012, Winterthur: Swiss Society of Administrative Sciences SSAS , 2012, p. 11-22Chapter in book (Refereed)
    Abstract [en]

    The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

  • 67.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och Arbetsliv. Kristianstad Univ, Ctr Business Studies, Kristianstad, Sweden..
    Peda, Peeter
    Finland.
    Interactions fostering trust and contract combinations in local public services provision2015In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 28, no 4-5, p. 335-351Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore the relationship between trust and contract in the context of externalized local public services provision. Design/methodology/approach - A multi-theoretical framework is used to analyse different combinations of control mechanisms (i.e. trust and contract) with reference to three cases of externalized water service provision in Estonia consisting of inter-organizational relationships between local governments and water companies with different ownership structures (public, private and mixed public-private). Findings - The relationship between trust and contract, which can either be substitutes or complements, or eventually erode each other, is contingent upon the capacity of interacting individuals (and related organizations) to keep interests aligned in water services provision. Originality/value - The relationship between trust and contract is analysed by considering the interactions between key actors within the underlying governance setting.

  • 68.
    Asfedai Larsson, Joel
    et al.
    Kristianstad University, School of Health and Society.
    Falk, Emil
    Kristianstad University, School of Health and Society.
    Nu mår man?: en kvalitativ studie om tidspress och välmående2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research shows that many academics experience a high level of workload and time pressure at work, which could lead to a work life conflict. Time pressure and well-being are current topics, which is evidenced in the daily press.  Previous research indicates a knowledge gap regarding research about work life balance, and its effect on the well-being of individuals. Thus, the purpose of this study is to explore how accountants experience time pressure, from a well-being perspective.

    In order to fullfil the purpose of the study, a qualitative method was chosen. Time pressure has been explored from three perspectives: time deadline pressure, time budget pressure, and workload. The term well-being includes life satisfaction, job satisfaction, and work life balance. This study is based on empirical material gathered from eight accountants settled in southern Sweden. To increase reliability of the study, empirical data have been collected through a method triangulation consisting of interviews, observations and documentary research.

    The result of this study shows that occurrence of time pressure in the accounting profession is dependent on documentation requirements, constant interruptions and the expectations of the client. Despite time pressure and workload, the accountants are pleased with their profession. However, situations occur when time pressure is prevailing, which negatively impacts accountants’ well-being. The extent of time pressure and workload that accountants feel comfortable with depends on personal characteristics.

    The findings show that personal characteristics are crucial regarding how the accountant experience time pressure. Depending on personal characteristics, if time pressure is prevailing it instantly leads to an imbalance between work and life, which results in decreased well-being for accountants.

     

  • 69.
    Auinger Brodin, Ellinor
    et al.
    Kristianstad University, Faculty of Business.
    Borgström, Olivia
    Kristianstad University, Faculty of Business.
    Användaracceptans till digitala betalningsmedel: En empirisk studie om fysiska butikers acceptans till nya digitala betalningsmedel2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den traditionella detaljhandel har utsatts för en ökad konkurrens från e-handelsföretag och måste idag kunna erbjuda liknande förutsättningar för att behålla sina kunder. Idag är digitala betalningsmedel en allt mer förekommande betalningsmetod i affärer. Modehandeln är idag en av de växande branscherna där digitala betalningsmedel tar mer och mer plats. Tidigare forskning har studerat hur kundacceptansen är gentemot digitala betalningsmedel. Men det finns en bristfällighet i tidigare studier ur ett företagsperspektiv. Därav har denna studie valt att studera vilka faktorer som påverkar användaracceptansen till digitala betalningsmedel ur ett företagsperspektiv. Men även om butikers användaracceptans till ny teknologi och digitala betalningsmedel basers på samma faktorer som för konsumenterna. Studien är begränsad till att enbart studera fysiska butiker på två köpcenter. Studien har använda sig av två modeller som har varit centrala inom tidigare forskning. Den första modellen är Technology acceptance model är har varit en central modell vid analys av kundacceptans av ny teknologi. Den andra modellen är Technology-Organization-Environment och har varit central vid studier angående hur acceptansen av ny teknologi är ur ett företagsperspektiv. För att kunna besvara problemformuleringen har först en kartläggning utförts, av vilka digitala betalningsmedel som finns på marknaden. Intervjuer på de två utvalda köpcentrena, Emporia och Nova lund, har även utförts. Intervjufrågorna som har ställts är baserade på den egenskapade modellen i uppsatsen. Slutligen har uppsatsen kommit fram till att den egenskapade modellen är applicerbar. Variablerna bestämmelser ovanifrån, användarvänlighet och befintlig teknik är de avgörande faktorerna vid företags användaracceptans till digitala betalningsmedel. 

  • 70.
    Avdic, Nasiha
    et al.
    Kristianstad University, School of Health and Society.
    Badran, Israa
    Kristianstad University, School of Health and Society.
    How do consumers perceive online advertising?: a cross cultural comparison between Sweden and China2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this dissertation is to investigate cultural differences in consumer perception of online advertising. As the Internet grows it has become important for companies to adjust website design to cultural differences in online advertising. Internet users are more comfortable with website design related to their own culture. There have been a limited number of previous investigation regarding website design and our study aims to fill this gap.

    Schwartz cultural values are used to investigate cultural differences on a micro level. Our study aims to compare Sweden and China based on cultural values. The two countries were chosen because of the cultural differences. Schwartz cultural values have been selected since Schwartz investigates cultural differences on an individual level.

    The result of the dissertation indicates that there are other factors than colour text and image that influence consumers’ perception of the website design. One of the challenges in the dissertation was to connect the conceptual model to the collected data from the focus group interviews. However, some of the Schwartz’s cultural values could be captured where the participants were motivated by the culture in the responses. The result of the study can be used for companies and their website design in connection to Swedish and Chinese culture. The investigation gave us more understanding regarding the area of online advertising in connection to website design. 

  • 71.
    Avdijaj, Egzona
    et al.
    Kristianstad University, School of Health and Society.
    Jacobson, Emelie
    Kristianstad University, School of Health and Society.
    Hur påverkar kvalitetskontroller revisorers arbetsrutiner?2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved. One of the key elements of a quality control is feedback and suggestions for improving the next audit. This seems to be appreciated by all auditors and an important tool to help the auditors evolve in the profession. The majority of the auditors believe that mandatory education is one of the most important steps into keeping themselves updated on new standards. To summarize the result of the study we conclude that quality controls can affect the audit practice, but this comes to expression in different ways depending on the auditors experiences of quality control and what agency the auditor work in.     

  • 72.
    Aweidah, Nasim
    et al.
    Kristianstad University, School of Health and Society.
    Pagels, Veronica
    Kristianstad University, School of Health and Society.
    What makes generation Y jump: en kvantitativ studie av hur den nya generationen bankanställda motiveras av monetära och icke-monetära incitament2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.

    The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.

    This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development. Their motivation is also affected to some degree by freedom to control their own time. This study even indicates that bank employees from generation Y primarily appreciate the following incentives along with the previously stated: Continuous training, career plan, discount on loans and pay increases

    The respondents in this study were mainly employees of banks where monetary incentives were not used to any great extent. This can be seen as a limitation as well as the fact that the respondents where solely employed within Swedish banks. Given this, there is a scope for further studies of generation Y within the banking sector.

    Research regarding which incentives bank employees from generation Y are motivated by, has so far been absent. This dissertation may be of value for banks that want to be at ease that they are doing everything to keep their employees highly motivated. 

  • 73.
    Axgart, Robert
    et al.
    Kristianstad University, School of Health and Society.
    Hellman, Adam
    Kristianstad University, School of Health and Society.
    Redovisningsval: en studie om faktorer som påverkar bostadsrättsföreningars val av regelverk2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly.The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations.The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed.By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.

  • 74.
    Axgart, Robert
    et al.
    Kristianstad University, School of Health and Society.
    Hellman, Adam
    Kristianstad University, School of Health and Society.
    Redovisningsval: en studie om faktorer som påverkar valet och dess konsekvenser2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly.

    The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations.

    The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed.

    By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.

  • 75.
    Bachiller, Patricia
    et al.
    University of Zaragoza.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Great expectations but poor results: financial and social performance of the Toscana Energia merger2012In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 32, no 1, p. 69-74Article in journal (Refereed)
    Abstract [en]

    This article investigates the importance of mergers in the public sector , analysing the case of T oscana Energia—a gas supplier in Italy. T oscana Energia was formed by merging three entities. There was no improvement in financial performance after the merger. Realistic merger benefits include competitive gains and, in this case, a better deal for consumers. P oliticians under pressure to merge should insist on the public sector being the majority owner in utilities. The best merger outcomes are of smaller municipal enterprises.

  • 76.
    Backesten, Joel
    et al.
    Kristianstad University, School of Health and Society.
    Legetth, Jacob
    Kristianstad University, School of Health and Society.
    Vad är skillnaden mellan finansiella instrument ur en investerares perspektiv?: en kvantitativ studie om skillnader mellan olika finansiella instrument emitterade av samma bolag.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this dissertation is to enhance investor’s understanding about the differences between various financial securities that are issued by the same company.

    Introduction: The development of the financial markets has created an increased range of financial securities. Same companies have also issued various financial securities, which means that the investors face the dilemma of choosing between the options. Previous researches disagree on how these various securities differ from each other, because their results have shown to be dependent on the location of investigation.

    Method: Previous studies have been used as the basis for the formulation of this study’s hypothesis, which means that it has a deductive character. The purpose of the study requires large amounts of data to be analyzed, which entails that a quantitative method has been used. The study has analyzed Swedish companies that have issued at least two different securities. By creating various portfolios that contain each security class we have been able to analyze the differences and to answer our research question.

    Conclusion: The result shows that there are some differences between various financial securities issued by the same company. This means that investor must carefully evaluate their options before implementing an investment, since the risk is greater for securities with superior voting power.

     Key Words: Risk, return, risk-adjusted return, financial securities, investors

  • 77.
    Baeza, Julia
    et al.
    Kristianstad University, School of Health and Society.
    Ånmo, Caroline
    Kristianstad University, School of Health and Society.
    Brand origin: how does it impact brand awareness and brand image2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As globalization influences today’s world markets, many brands are becoming international and global. When a brand is in an international market it creates an opportunity for perceived brand origin to influence the consumers. Brand origin effect refers to the different ways that the perceived origin of a brand influences the consumers, for example, the consumer brand equity or purchase behaviour. The purpose of this dissertation is to investigate brand origins effect on brand image and brand awareness. There has been research on this in the past; however, only few of them have focused on emerging markets. Therefore, we will investigate the brand origin effect in emerging markets. The study is performed in Ecuador, and the data is collected through structured interviews within the target population. The dissertation was done in collaboration with the Swedish company Husqvarna. Therefore, it was the brand awareness and image of Husqvarna in particular that was studied. The results of this dissertation indicate that there are relationships between the variables brand origin, brand image and brand awareness. First of all, there were indications that consumers in emerging markets prefer brands from developed countries. The second relationship that the results indicate is that a more positive image of perceived brand origin means a more positive image of brand image. The last relationship is that a more positive image of perceived brand origin, leads to a higher sense of brand awareness. However, it is necessary to mention that none of these relationships could be proven to be significant through statistical testing. As a result of this, this dissertation provides a good foundation for future research where the relationships should be further studied.

  • 78.
    Bajgora, Ardiana
    et al.
    Kristianstad University, School of Health and Society.
    Bogren, Hanna
    Kristianstad University, School of Health and Society.
    Vilka kunskaper, färdigheter och andra förmågor anses vara relevanta för revisorsassistenter?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revision är ett professionsyrke och med det menas yrken som baseras på vetenskaplig kunskap och vetenskaplig forskning. Advokater, präster och läkare är exempel på sådana professioner. Till exempel behöver en läkare studera kroppens anatomi för att kunna utöva sitt yrke och därmed säger man att läkaryrkets kunskapsbas är tydlig, det vill säga, man vet vad en läkare bör kunna. Vi började fundera på: hur ser denna kunskapsbas ut för revisorsyrket? Litteraturen visar att revisorns kunskapsbas är otydlig och detta bidrog till att vi ville försöka ta reda på vad man bör kunna som revisor.

    Vi valde att koncentrera oss på revisorsassistenter som endast har arbetat ett par år eftersom vi ansåg att de skulle kunna ge oss de mest relevanta svaren då de har arbetat ett tag samtidigt som det inte är så länge sedan de utbildade sig och därmed borde de kunna tala om för oss vilka kunskaper som de tyckte har varit till stor nytta när de kom ut i arbetslivet. Därför lyder vår uppsats frågeställning: "Vilka kunskaper, färdigheter och andra förmågor är relevanta för revisorsassistenter?

    För att erhålla vårt empiriska material har vi, efter att studerat fyra sekundära material, gjort sex stycken telefonintervjuer. Målpopulationen blev revisorsassistenter från de större revisions- och redovisningsbyråerna i Sverige.

    Att inte veta exakt vad det är för slags utbildning och kunskaper som bör läras ut inför revisorsyrket har vi kommit fram till är en bidragande faktor till varför dagens högskolor- och universitets ekonomprogram som riktar sig till blivande revisorer är ganska generella. Att revisionsprofessionen är otydlig leder till en ovisshet om vad som bör läras ut, vilket i sin tur bidrar till att ekonomstudenter istället lär sig lite om mycket. Vi har kommit fram till att detta inte måste ses som en nackdel eller något negativt utan tvärt om. Vi tror snarare att det är en fördel att man som studerande lär sig lite av varje inom ekonomiområdet och att man senare ges möjlighet att genomgå en internutbildning då man kommer ut i arbetslivet och att man på så vis kan specialisera sig till sin arbetsplats inom ett eller flera områden.

  • 79.
    Balachandran, Chanchal
    et al.
    Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Wennberg, Karl
    Linköping University.
    Diversity in New Venture Boards2017Conference paper (Other academic)
  • 80. Balachandran, Chanchal
    et al.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Wennberg, Karl
    Turnover in new venture boards2019Conference paper (Refereed)
  • 81.
    Balachandran, Chanchal
    et al.
    Linköping University.
    Wennberg, Karl
    Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS).
    National culture diversity in new venture board: the role of founder's relational demography2019In: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443X, Vol. 13, p. 410-434Article in journal (Refereed)
  • 82.
    Bastawy, Duaa
    et al.
    Kristianstad University, School of Health and Society.
    Perez Avalos, Denly Beatriz
    Kristianstad University, School of Health and Society.
    CSR in aid organizations: facing scandals and criticism2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility (CSR) is a term that is developing and becoming more relevantover the years. The increased demand among consumers is driving organizations to be moresocially responsible and involved in environmental and social issues. Moreover, since aidorganizations implement CSR in their everyday work, this study will include how aidorganizations use CSR to achieve their social mission. What is more relevant for this study ishow scandals and critique are faced in aid organizations and how CSR can be used in order toregain a respectful position. Therefore, the research question for this dissertation is “How canCSR be used when facing scandals and critique in aid organizations?”

    In order to answer our question, a qualitative method will be conducted. Interviews with fourdifferent aid organizations will be used as the method of our data collection, in order todiscover different aspects of working with CSR.

    The results of our research is that critique occurs, since the social attitude among individualsis changing. The difficulty of separating aid organizations from each other is a fact, whichindicates an inefficient knowledge and awareness among society. A scandal that occurs in oneaid organization, affects the other aid organizations trustworthiness within the same market.Moreover, the brand suffers and CSR is therefore used when rebranding and wining backsocieties trust.

  • 83.
    Beekwilder, Sam
    et al.
    Kristianstad University, Faculty of Business.
    Endlich, Jacobus Johannes
    Kristianstad University, Faculty of Business.
    Participative Leadership and Employee Innovative Behaviour: Moderated by pro-active and risk-taking work climate2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Innovation is crucial for the long-term survival of MNEs. Especially, in small nations like the Netherlands, innovation is important to be competitive in the international market. The innovative capacity of MNEs dependents on each employee’s ability to act in an innovative type of way, which makes it essential to enhance employee innovative behaviour. A participative leadership style is one way of enhancing employee innovative behaviour. This relationship could be strengthened by different work climates. This thesis investigates a pro-active and risk-taking work climate because those climates have similar characteristics as a participative leadership style.

    The purpose of this thesis is to explain the relationship between participative leadership and employee innovative behaviour, and how this relationship is contingent on a risk-taking and pro-active work climate in the context of Dutch MNEs. The research is done through a quantitative method by sending a survey to five Dutch MNEs, active in different branches.

    The results show a positive significant relationship between participative leadership and employee innovative behaviour, and a positive significant moderating effect of a pro-active work climate on this relationship. Besides, only when certain departments are selected, a positive significant moderating effect of a risk-taking work climate is found.

    This thesis contributes to the literature by showing a positive significant direct effect of participative leadership on employee innovative behaviour. Moreover, this thesis investigated a pro-active and risk- taking work climate as moderating variables on this relationship which has not been done before.

  • 84.
    Behrami, Erduan
    et al.
    Kristianstad University, School of Health and Society.
    Deric, Vladimir
    Kristianstad University, School of Health and Society.
    E-consumption: Website features' influence on the purchasing decision2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the past two decades, as internet has spread across the world, bringing people and businesses closer, e-commerce has been on a rapid expansion. To be a part of the expanding market, businesses have put a lot of effort to understand consumer behavior online, and to adapt. E-commerce differs drastically from traditional stores in the way that consumers are able to browse commercial web shops in search for the desired product, without outside influence. To understand how customers behave when purchasing a product, the Dewey model, customer buying process, is used. This process consists of five steps, which are: need recognition, information retrieval, information evaluation, buying decision and evaluation. However, within e-commerce, the web shops are the only platform where the business have the opportunity to affect the customers, as there are no salespersons to affect customers’ decisions as in traditional stores. As the web shop is platform for communication within e-commerce, it increases the importance for businesses to understand how their visitors react to features on their web shops. Visual features of websites, such as color and layout, can be crucial when a potential customer makes a purchase.

    The purpose of this study is to see how several visual features affect the purchasing behavior throughout Dewey’s model, customer buying process.The findings and analysis shows that some features are valued higher from each other, some are dependent on each other, and some are being taken for granted. First impression, product information and purchase methods, are among the crucial moments throughout the buying process. Our test conducted shows that the different features have different impact throughout the buying process.

  • 85.
    Behrami, Faton
    et al.
    Kristianstad University, School of Health and Society.
    Jonasson, Mikael
    Kristianstad University, School of Health and Society.
    Kundlojalitet: en studie om vilken påverkan de demografiska aspekterna har på kundens lojalitet mot sin bank.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Sweden today almost all people are connected to a bank in some way. It can range from loans, savings, shares, etc. They have a current account where salaries, student aid etc. is paid. Due to the large selection of banks, it has become more important for banks to be competitive in their services to their customers so they don’t change bank. This has led to that more and more banks are trying to get their customers to be more loyal to the bank by being more competitive. Loyalty is the result of several interrelated factors such as customer satisfaction and service. This leads to the purpose of this study to investigate if the demographic aspects have any influence on loyalty.

    Through a questionnaire survey, this study examined whether there is an influence of the demographic aspects on loyalty. The questionnaire consisted of questions based on previous research. It was distributed to people in Kristianstad on three different locations. Overall response rate to the questionnaires distributed gave us a participation of 110 respondents. The results were then statistically processed in order to test if there is a significant difference in loyalty within the various demographic aspects.

    According to this study, we could not find any differences in the demographic aspects. However, we were able to find small differences in the mean values ​​between the different groups in the demographic aspects

  • 86.
    Beijner, Magdalena
    et al.
    Kristianstad University, Faculty of Business.
    Wahldén, Johan
    Kristianstad University, Faculty of Business.
    Hur hanteras stressen som tidspress medför?: en kvalitativ studie inriktad på strategier för att hantera stress inom revisionskontexten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research shows that time pressure exists in auditing, which has shown to be a major source of stress. Research indicates that stress could lead to harmful consequences on the well-being, and with effective strategies these consequences can be reduced. There seems to exist a research gap concerning strategies to handle stress in auditing, both in an individual- and organizational perspective. The aim of this study is therefore to obtain an understanding of how auditors and audit firms handle stress from time pressure, in terms of strategies aiming to foster the well-being.

    To fulfill the aim a qualitative research method has been used, through interviews with auditors, audit assistants and HR-workers. The subject has been studied through literature in the following perspectives: time pressure in auditing, time pressure in relation to stress, the impact of stress on well-being and strategies to handle stress.

    The result of the study shows that auditors and audit assistants use strategies that both tackles the emotions from stress and the source of the stress. The identified strategies on the individual level are: planning & prioritizing, help & support, boundary setting, recovery and attitude. It appears that the work of the audit firms to handle stress is of importance, and the identified strategies are: cutting peaks, mentorship & close leadership, external support and flexibility.

    The conclusion of the study shows that auditors, audit assistants and auditing firms strategies is of great importance to reduce negative effects of stress and thereby foster the well-being.

  • 87.
    Bekirovski, Emir
    et al.
    Kristianstad University, School of Health and Society.
    Belkadi, Zinedine
    Kristianstad University, School of Health and Society.
    Hur organisatoriska, individuella och klient faktorer påverkar revisorns granskning och bedömning av klientens risker och osäkerheter?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accountants maintain an important function as an independent biased observer of corporate information that is governed by laws and regulations. The auditor's main task can be described to serve as a link between the accountable and the stakeholders. By using auditing, the liable client’s information disclosure obtains a greater credibility to the stakeholders linked to the information. Auditors' approach to implementing this quality can vary and has been widely debated. One feature is that the auditors have been part of the problem as a result of crises and crashes because they might had discovered the error and reported this in turn could have been the prevention of incidents. An audit may therefore look different depending on who does the work. We have therefore chosen in this paper to study how auditors examine and evaluate their clients' risks and uncertainties.

    The focus of the work is on how auditors examine and evaluate their client’s uncertainties which include the audit process, risk assessments and their structure. Our study aims to describe and analyze how audit may vary depending on organizational and individual factors as well as the clients. Based on six auditors perception and performance of the audit. The study is based on an empirical study in the form of six qualitative interviews

    The empirical data indicates that auditors examine and assess clients' risks and uncertainties in a similar manner. However, there may be minor differences of detail from individual to individual. Finally, we could clearly see that the client has a great influence on the approach that auditors review and assess clients’ risks and uncertainties.

  • 88.
    Bekirovski, Emir
    et al.
    Kristianstad University, School of Health and Society.
    Belkadi, Zinedine
    Kristianstad University, School of Health and Society.
    Vad påverkar svenska börsnoterade företags upplysningsmängd vid rapportering av icke-finansiell information2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att identifiera hur olika faktorer påverkar icke-finansiella upplysningar som tillhandahålls av svenska börsnoterade företag i deras externa icke-finansiella rapporter. Studien kombinerar inslag från olika redovisningsteorier, tidigare litteratur samt vetenskapliga artiklar med fokus på icke-finansiell rapportering. En kvantitativ metod har använts för att undersöka mängden upplysningar genom en innehållsanalys. Vid uttagning av data och skapande av statistik har Spearman's rho korrelationsmatris och multipel regression analys använts. Totalt har 51 externa ickefinansiella rapporter undersökts. Resultatet av studien visar en koppling mellan mängden av ickefinansiell information och företagens storlek, sektor, CSR-initiativ samt om en extern part certifierat deras icke-finansiella rapport

  • 89.
    Bektasevic, Amina
    et al.
    Kristianstad University, School of Health and Society.
    Metaj, Shqiponja
    Kristianstad University, School of Health and Society.
    Räntefritt sparande: en kvalitativ studie som berör svenska bankers förhållningssätt till räntefritt sparande2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The demand for interest-free banking services has increased in Sweden. This is mostly due to an increased number of immigrants that practices religious principles in their everyday lives. This has also resulted in more individuals choosing to avoid large loans and savings when it goes against their religion. One example is when individuals want to buy a house and, instead of investing by taking large loans from banks they are turning to friends and relatives.

    One of the most significant factors to why conventional banks don’t develop interest- free savings options is because of legal inferences. Historically, the traditional system of banking has existed for a very long time, resulting in an effective regulatory and supervisory body. Even if there are banks that concider the development of interest-free savings, a greater demand would be required for it to come about.

    The purpose of this thesis is to investigate how conventional banks relate to interest- free savings and the surroundings both in terms of how other banks and financial players, influence the banks. An abductive approach has been used along with hermeneutics as well as a qualitative method. The choice has landed on this to get a deeper understanding of an area that is not well explored. In order to fill the important gaps in the literature and to fill the purpose of this study, six interviews were performed.

    Findings from the study shows that banks have different ways of offering customers interest- free savings. However, they do not have a turnkey product without designing trough customer needs. While this study shows that banks are affected greatly by what other banks are developing and changing, it also affected by new regulations and laws from financial participants as FSA. The biggest impact on banks is that the work has been limited much more than it was before, which has led more employees working differently to be able to achieve the objectives they have.

     

  • 90.
    Belić, Sandra
    et al.
    Kristianstad University, School of Health and Society.
    Jönsson, Emelie
    Kristianstad University, School of Health and Society.
    Guerrilla marketing: and its effects on consumer behavior2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As consumers are getting better at avoiding the traditional marketing campaigns companies are using, it has become crucial for companies to differentiate their marketing. One way of doing this is to use guerrilla marketing, a marketing type more extreme, innovative and attention capturing than traditional marketing.

    The purpose of this thesis is to explore how the use of guerrilla marketing affects consumer behavior in terms of brand attitude, brand image and purchase intention. Moreover, the effect on Word-of-Mouth will be explored, as this is a crucial implication if the guerrilla campaign is to be perceived as successful.

    Based on marketing theories and consumer behavior theories, an experiment is conducted through a focus group seminar, to determine if guerrilla marketing campaigns are perceived as being more creative and credible than traditional marketing campaigns. Furthermore, these determinants are used as instruments to study the effect on brand attitude, brand image and purchase intention. The study is exploratory and the chosen method is a qualitative data collection.

    The findings indicate that guerrilla marketing campaigns affect all consumer behavior elements, studied in our thesis, more than their equivalent traditional marketing campaigns. Suggestions for further research include studying if there is a cultural difference in how guerrilla marketing is perceived.

     

    This thesis may be useful in increasing companies’ understanding of the concept of guerrilla marketing and how this can be used in a successful way.

  • 91.
    Bengtsson, Emelie
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tunér, Sofia
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mervärdet av revisorn ur ett klientperspektiv: hur uppfattar klienten sin relationstyp med revisorn?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.

     

    The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.

     

    The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.

     

    The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.  

  • 92.
    Bengtsson, Sophie
    et al.
    Kristianstad University, School of Health and Society.
    Ingmarsdotter, Olivia
    Kristianstad University, School of Health and Society.
    Varför byter revisorer byrå och hur upplever de den processen?: En kvalitativ studie2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For many years, the auditing industry has exhibited a high employee turnover which causes losses in form of recruitment costs and temporary decline in financial turnover. Previous research has explored why auditors leave the organization regardless of whether the auditors have left the organization for another auditing firm, another industry or have completely left the working life.

     

    The purpose of the thesis is to explore the process connected to an auditor’s firm switch, which includes both the reasons for the switch and the experiences of the switch. Accordingly, the research question of the thesis is: Why do auditors switch firm and how do they experience the process? The theoretical contribution of the thesis is a deeper understanding of why auditors choose to switch firms. It also indicates how a firm switch can affect the auditors’ socialization and professional identity. Another contribution is knowledge of how a firm switch can affect and be affected by the relationship between the auditor and the client.      

     

    The thesis consists of two parts. The first part, which treats why auditors switch firm, is being explored with help from turnover literature that concerns the auditing industry and organization theories. The second part of the thesis, which aims to explore auditors emotional experience connected to the firm switch, is partly inductive. Socialization theory and literature concerning professional identity and client relations have been used as a starting point. A qualitative data collection, with interviews, has been used to explore these aspects.

     

    The conclusions of the thesis are that the reason for auditors to switch firms can be to achieve the variety that a firm switch provides. Other auditors are looking for or want to avoid some firm specific traits. The experiences of the firm switch differs depending of what type of firm the auditors leaves and enters. The auditors also experience the firm switch process differently. There is an even stronger differentiation in experiences between the auditors that have switched between Big 4 and Non-Big 4 firms and the ones that have switched to the same type of firm that they previously worked at. 

  • 93. Berg, Joel
    et al.
    Bremberg, Julia
    Internrevisionens roll: En studie om hur internrevisionen samverkar med företagsledningen och externrevision2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Internrevisionen påverkar interna och externa intressenter till företaget. Två intressenter som bland annat påverkas är företagsledningen och externrevisionen. För att internrevisionen ska ge önskad effekt är det viktigt att den håller sig objektiv gentemot företaget. Därför är det viktigt att internrevisionen inte påverkas av företagsledningens mål och incitament. Internrevision av hög kvalité kan bidra till externrevisionen, eftersom externrevisionen kan använda sig av internrevisionens arbete vid granskningen av företaget. Detta väcker vårt intresse för att utforska hur internrevisionen samverkar med företagsledningen och externrevision, samt vad internrevisionens roll är i företaget.

    Syftet med studien är att utifrån internrevisionens och företagsledningens perspektiv utforska hur internrevisionen samverkar med företagsledningen och externrevision. Genom att studera hur de samverkar kan en förståelse för internrevisionens roll i företaget skapas.

    Studien har en deduktiv ansats med inslag av induktion. Med utgångspunkt från tidigare forskning kring internrevisionens roll, samt intressent- och agentteorin, har olika faktorer som påverkar internrevisionens samverkan med företagsledningen och externrevision identifierats. För att skapa förståelse kring faktorerna utförs en kvalitativ studie baserad på semi-strukturerade intervjuer.

    Slutsatsen av studien är att internrevisorn och företagsledningen arbetar nära varandra och kommunicerar kontinuerligt. De strävar efter att arbeta mot samma mål för att tillsammans förbättra företagets verksamhet. Internrevisionens samverkan med externrevisionen visar att de har mest kontakt när den externa revisionen utförs, men att externrevisionen använder sig av internrevisionens arbete. Slutsatsen visar också att internrevisionens roll innebär att hålla företaget inom ramarna för interna och juridiska krav, samt att internrevisionen bidrar till en effektiv verksamhet.

  • 94.
    Bergman, Tove
    et al.
    Kristianstad University, School of Health and Society.
    Jönsson, Anette
    Kristianstad University, School of Health and Society.
    Hur ägare i mikroföretag använder informationskällor: egenskaper och erfarenheter2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Micro firms are different from small and larger companies. The owner is a central part of the micro firm and often the sole decision maker. This implicates that the owner as an individual affect the decisions made through the company. Being objective and rational is discussed in behavioral theory, where it is highlighted that for an individual it is very hard to entirely overlook from himself. In other words it is the personal characteristics and experiences of the owner that affects how the company makes decisions. This leads us to the purpose of the dissertation which is to explain how personal characteristics and experiences of the owner manager in micro firms affect use of information sources when making investment decisions.

    The purpose is answered using a positivistic approach. A quantitative research method was used to take advantage of the short amount of time given. Through a quantitative research approach the possibility to get at big sample was higher. This resulted in a web-based questionnaire that could be analyzed statistically.

    The result based from the collected data showed that the personal characteristics and experiences of the owner manager in micro firms do not explain the number of used information sources. Nor does it explain which sources of information the owner managers use depending on what personal characteristics and experiences they have. However, it shows that owner managers in micro firms is flexible, innovative, need to have control and are willing to take risk. This finding could be used in future research. The model presented in this dissertation is not rejected; future research could make a contribution by testing it again.

  • 95.
    Berisha, Adelina
    et al.
    Kristianstad University, Faculty of Business.
    Berisha, Kaltrina
    Kristianstad University, Faculty of Business.
    Valet av kapitalbudgeteringstekniker: en kvalitativ studie av svenska stora företag med legitimitet som en bakomliggande faktor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien syftar till att få en djupare förståelse över hur investeringsmålet påverkar valet av kapitalbudgeteringstekniker i svenska stora företag med legitimitet som en bakomliggande faktor. Vidare är syftet med studien således att undersöka om legitimitet kan vara en avgörande faktor vid valet av kapitalbudgeteringstekniker. I avsikt att besvara syftet med denna studie har 5 respondenter som är delaktiga i investeringsbeslut intervjuats i 5 stora svenska företag. Resultatet visar att valet av kapitalbudgeteringstekniker varierar beroende på investeringsmålet. Vidare visar studien att legitimitet har en stor effekt på beslutsfattarnas val av kapitalbudgetringstekniker. 

  • 96.
    Berisha, Donjeta
    et al.
    Kristianstad University, School of Health and Society.
    Nordenberg, Johanna
    Kristianstad University.
    Förklarar finansiella företagsegenskaper kapitalstrukturen i små svenska företag?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to use theoretical approaches and previous research related to capital structure to show if the three selected firm characteristics explain the capital structure of small unlisted Swedish firms. The theories that are tested are primarily Pecking-order theory and the Trade-off theory. A quantitative approach has been used in our thesis where six hypotheses are formed according to the theoretical approaches. The thesis has a positivistic research philosophy and a deductive approach.

    The analysis is based on both simple and multiple regression analyzes that were calculated from the material obtained in the annual reports of the 220 selected firms. All of the selected firms were randomly chosen from a list of small businesses that are not listed on any exchange list. The results indicate that the theoretical approaches developed to describe the choice of capital structure of large firms do not explain the same for Swedish small businesses. However, there are relationships that support the theoretical approaches and hypotheses, but the coefficient of determination for the explanatory firm characteristics related to small firms leverage indicate that the correlation is weak. The study provides a snapshot of the relationship between leverage and the selected explanatory firm characteristics: asset structure, profitability and growth, based on firms´ annual reports for the year 2011. 

  • 97.
    Bertilsson, Maria
    et al.
    Kristianstad University, School of Health and Society.
    Ho, Michael
    Kristianstad University, School of Health and Society.
    How may I help you?: a study of salespoeple behavior influencing customer satisfaction of service2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Through the years customer orientation is an area of marketing that has received much attention. One of the key aspects of customer orientation is the “ability of the salespeople to help their customers”. There has been research on how salesperson’s behavior influences customer orientation. However, previous research has been conducted on the business unit level. At the moment there is no research done on how a salesperson’s individual behavior affects a company’s overall customer orientation. Therefore, this dissertation will try to fill the research gap on how salesperson’s individual behavior affects overall customer orientation.The study is performed on the three major electronic retail stores in the Swedish market. Twelve types of behaviors were selected and were tested with the mystery shopper method and observations of customers in the stores. Two other behaviors of salespeople were discovered. The results show that many of the behaviors described in theories do apply to salesperson’s individual behavior. However, there are some behaviors that are more common than others. The conclusion is that even though there are some common salespeople behaviors, it is very individual how salespeople behave towards customers.

  • 98.
    Bertilsson, Maria
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Björn
    Kristianstad University, School of Health and Society.
    How to create loyal visitors in hotel businesses2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this research paper is to provide an understanding for organizational factors effect on Customer Relationship Management (CRM) in the hotel business and then investigate CRM activities effect on loyalty among business travelers. An analysis of 163 questionnaires gathered from hotels in Sweden resulted in two main findings. (1) Organizational factors such as: size, strategy, and maturity of information system affect CRM activities where the development of a customer loyalty strategy affects CRM activities the most. (2) CRM activities as: bonus cards, service customization, free-gifts, and convenient check in/check outs affect loyalty where service customization affects loyalty the most. Hence, different organizational preferences and certain CRM activities are preferable as hotels strive to create loyalty among business travelers.

  • 99.
    Biltmo, Caroline
    et al.
    Kristianstad University, Faculty of Business.
    Petersson, Ebba
    Kristianstad University, Faculty of Business.
    Vad gör revisionsbyråer åt den höga personalomsättningen bland revisorsassistenter?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the auditing industry, many auditing firms face the challenge of retaining their auditing assistants. Previous research focuses heavily on the perspective of the auditors 'assistants and has asked what factors are behind the auditors' choice in seeking opportunities outside the auditing industry.  Since earlier research has been focused from the audit assistant perspective, the audit firms and their work on how to handle this challenge, has received little attention. It would therefore be interesting to examining how the audit firms perceive and handle the high staff turnover among auditing assistants. To fulfill the study purpose, a qualitative research method has been used, in the form of semi-structured interviews with auditors stated to be familiar with the audit assistants' rotation at the auditing firm. The interviews were conducted with auditing firms in Kristianstad and the surrounding area. The subject has been studied from literature in the following perspective: personnel turnover among employees, effects of staff turnover, management method Up or Out and motivation factors. The results of this study show that a majority of the participating firms did not find themselves having problems with high staff turnover among their auditors' assistants. The opinions were the same whether the audit firm belonged to the “Big 4” or represented a small auditing firm. This study shows that the participating audit firms handle the high staff turnover among auditor assistants through measures such as training, physical and mental support, varying tasks and participation in personal activities to try to get the auditor assistants to feel a potential for professional development, getting acknowledgement, and thus are willing to stay on Office. The study concluded that the size of the participating firms, whether the firm belongs to the “Big 4” or not, does not tend to have any impact on how the audit firms perceives or manages the high staff turnover among auditor assistants. 

  • 100.
    Bindere, Daina
    et al.
    Kristianstad University College, School of Health and Society.
    Engkvist, Ingela
    Kristianstad University College, School of Health and Society.
    En standard för en ny redovisningsprofession?2008Student thesis
    Abstract [sv]

    Den 1 juli 2008 gav FAR SRS ut en ny standard för svenska redovisningskonsulter. Detta föregicks av att man inom FAR SRS startat upp en redovisningssektion och såg behovet av en standard för redovisningskonsulter. Syftet med studien är att beskriva hur redovisningskonsulter upplever användandet av Reko i sin yrkesutövning och om de anser att den leder yrket mot en profession. Vår studie baseras på professionsteori där man med hjälp av vissa kriterier kan se vad som kännetecknar en profession. Professioner har utvecklats och kan uppstå när något händer i omvärlden. Det sker förändringar inom redovisningsprofessionen och det finns en möjlighet för redovisningskonsulterna att etablera sig som en profession. Vi valde att göra en totalstudie på alla redovisningskonsulter anslutna inom FAR SRS genom att skicka ut en enkät via e-post. Enkätens utformning baseras på en kvantitativ studie. Svarsfrekvensen blev 55,8% vilket får anses vara ett bra resultat som gör att vi kan säkerställa studien. Materialet har statistiskt analyserats med hjälp av ställda hypoteser som vi antingen förkastat eller inte förkastat. Studien visar att redovisningskonsulter upplever användandet av Reko som positivt och att de anser att Reko leder till en profession. Vidare visar studien att auktoriserade redovisningskonsulter är mer positiva än icke auktoriserade redovisningskonsulter. Redovisningskonsulternas uppfattningar skiljer sig inte nämnbart oavsett om man jobbar på revisionsbyråer eller redovisningsbyråer.

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