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  • 201.
    Aliu, Labinot
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Perona Mendoza, Gianfranco
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strävan efter marknadsandelar: - En studie om hur Svenska appföretag internationaliserar sig på nya marknader.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den svenska app- industrin befinner sig i ett skede där flera framgångsrika appföretagutvecklas. Det flesta av appföretagen klassar sig som born globals även fast de intealltid innehar marknadsandelar utanför Sverige men där deras tekniska grund tillåter deatt ha en global marknadsnärvaro. Men att göra dess marknadsnärvaro till enmarknadsandel är en process som kräver mycket mer än att bara kalla sig för bornglobal. Entreprenörer måste fylla en stor roll när det kommer till att skapa dessamarknadsandelar, där entreprenören även måste ta viktiga beslut i bland annat valet avinvesterare eller riskkapitalister, vilket kan bidra till att öka chansen för appföretagenatt bli framgångsrika globalt.Den teoretiska referensramen som används för att komma underfund med problemethar huvudsakligen varit, born global teorin, Nätverksperspektivet och InternationelltEntreprenörskaps teori. Där man även kan hitta underrubriker under några teorier.I analysen har vi analyserar vår teoretiska referensram med det empiriska insamladedata för att tillsammans kunna få en slutgiltig analys genom att kombinera teorin,empirin och våra egna tankar.Vi har kunnat dra slutsatsen att det är viktigt för Svenska appföretag att knyta till siginvesterare och riskkapitalister med kunskap och nätverk för att kunna lyckasinternationellt. Men där även relationen med investerarna är otroligt viktig för attkomma åt dessa nätverk och resurser.

  • 202.
    Aliyar, Shirin
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Mutambala, Clara
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Consumers' online purchase intention in cosmetic products2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: E-commerce is an evolving market; the number of retailers and the growth in online shopping has built up a competitive market. It is therefore essential for companies to continuously develop their online activity to remain and attract new customers. To do so, companies need to create value for the customers and meet their demands: therefore it is of great importance for companies to understand consumers’ buying behavior, and moreover investigate in which factors are related to the consumers’ online purchase intention.

     

    Purpose: The purpose is to explain the relationship between trust, perceived risk, shopping enjoyment, site design quality and online purchase intention.

     

    Hypotheses: The authors of this study set up the following hypotheses:

    H1+: Trust is positively related to consumers’ online purchase intention.

    H2-: Perceived risk is negatively related to consumers’ online purchase intention.

    H3: Shopping enjoyment is related to consumers’ online purchase intention.

    H4+: Site design quality is positively related to consumers’ online purchase intention.

    Methodology: Survey study.

    Conclusion: Hypothesis 1 was supported in this study. Hypothesis 2 was not supported in this study. Hypothesis 3 was supported in this study. Hypothesis 4 was supported in this study. 

  • 203.
    Alku, Jeton
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target Costing i produktutvecklingsprocessen: En studie på Volvo Construction Equipment i Braås2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The product development process has recently come to be seen as a strategic activity that is critical to its survival since the product's performance and costs are largely fixed before production begins. Target Costing originates from Toyota in Japan and is a method of strategic cost management that has emerged for the early control costs. The method is used to integrate cost management in the product development process in concert with customer requirements and the company's own profit requirements.

    Purpose: The study aims to describe and analyze how target costing is used in the product development process at Volvo Construction Equipment in Braås to give knowledge to new potential users. The study also aims to analyze Target Costing process at Volvo CE to identify development opportunities. A secondary purpose is to provide suggestions for improvement.

    Methodology: Data were collected through unstructured and semi-structured interviews, direct observation, and documentation where interviews were the main source of information.

    Conclusion: Target Costing is used as a cost-reduction program at Volvo CE in their product development process in order to remain competitive and meet price pressure from competitors. Target Costing is not used in accordance with the characteristics because their objectives of cost-reduction represent the cost gap and is their starting point.

  • 204.
    Al-kuwaity, Samar
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Klara färdiga Investera: En studie om investeringsprocessen i riskkapitalbolag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel:                                      Klara färdiga Investera

    Författare:                            Samar Al-kuwaity

    Handledare:                          Thomas Karlsson 

    Nivå:                                      C – uppsats 15 hp, HT 2010

    Nyckelord:                            Samarbete, Varumärke, Relationer och Marknadsföring

    Problemformulering:           Hur ser investeringsprocessen ut i svenska riskkapitalbolag vid investering i tillväxtföretag och vilka problem kan påverka investeringsprocessen?

    Syfte:                                     Syftet med denna studie är att utifrån ett riskkapitalbolags

                                                  perspektiv beskriva hur investeringsprocessen går till vid

                                                  investering i ett tillväxtföretag.

     

    Metod:                                   Jag har använt mig utav en kvalitativ forskningsmetod och intervjuat Håkan Nelson VD för Malmöhus Invest AB samt en anonym respondent från ALMI Företagspartner AB.

     

    Teoretiskt & Empirsikt

    perspektiv:                            Jag kommer att börja med att presentera vad investeringsprocessen innebär för att sedan gå djupare in på varje steg i investeringsprocessen. Därefter kommer jag att komplettera teorin med hjälp av mn empiriska data som jag fått genom mina intervjuer.

     

    Slutsats:                                 Jag har kommit fram till under min studie att riskkapitalbolagen genom går sex olika steg i investeringsprocessen. Dock går man inte lika djupt in på varje steg. Det kan uppstå problem under investeringsprocessen. För att lösa dessa problem bör riskkapitalbolagen vara kritiska vid bedömning av informationen de får av entreprenören samt ha inflytande i verksamheten. Detta inflytande kan innebära att de sitter med i styrelsen.

  • 205.
    Allebert, Jessica
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Ivarsson, Karolina
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Magnusson, Caroline
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Ökade kostnader orsakade av IFRS: - en studie om ökade kostnader för redovisning och revision vid implementering av IFRS2006Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Under flera år har det förts diskussioner inom EU om att harmonisera och förbättra reglerna av finansiell redovisning för noterade företag inom unionen. Det har även funnits en strävan att närma sig de redovisningsnormer som tillämpas internationellt, framförallt IAS. År 2002 introducerade EU den största förändringen i Europa på 30 år gällande finansiell redovisning. De antog en ny redovisningsreglering som går ut på att alla EU-listade företag skall följa IFRS i deras finansiella rapporter. Dessa standarder har börjat gälla från och med den 1 januari år 2005.

    Syfte: Syftet med denna uppsats är att undersöka om normförändring, såsom implementeringen av IFRS, leder till ökade kostnader för redovisning och revision för svenska börsnoterade företag samt undersöka varför dessa kostnader ökar.

    Metod: Vi har utgått från befintlig teori vilket medfört att vi har en deduktiv ansats. Utifrån teorin har vi utformat hypoteser som är förenklingar och generaliseringar av verkligheten. Det empiriska materialet har vi samlat in genom telefonintervjuer och från årsredovisningar. Informationen har sedan statistiskt bearbetats samt analyserats för att kunna förkasta våra hypoteser eller ej. Detta har sedermera mynnat ut i våra slutsatser.

    Slutsatser: Studien visar att normförändring, så som implementering av IFRS, skapar ökade kostnader för redovisning och revision för svenska börsnoterade företag. Faktorerna vi anser påverkar dessa kostnader vid normförändring är behovet av ökade revisions- och konsulttjänster samt utbildning.

    Förslag till fortsatt forskning: Forskning angående om börsnoterade företag tvingats avnotera sig på grund av IFRS skulle vara intressant att fullfölja. Även forskning som belyser om nyttan med IFRS verkligen överstiger kostnaderna som uppkommit, är intressant att undersöka.

  • 206.
    Allenbäck, Elias
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Hedström, Fredrik
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lindkvist, Sofia
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Hur påverkar regeringen företagens internationella konkurrensfördelar?: En studie av den svenska miljöteknikbranschen2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden’s next cash cow in export.

    Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.

    The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market. This is primarily done through implementations of various policies and incentives.

    The purpose of this thesis is to analyze the government’s efforts in promoting the Swedish cleantech industry. In order to give recommendations on which improvements that can be made, two perspectives will be used when analyzing the government’s efforts, the firm approach and the theoretical approach.

  • 207.
    Allerth, Erik
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Lorentzson, Carl
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Sinnesmarknadsföring i livsmedelsbutik: Ett experiment i samarbete med ICA Group2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Context: In cooperation with ICA, we chose to investigate how much the auditory and visual stimuli in combination affects consumer behavior in grocery store. There are few studies in the area, which gives good practical and theoretical implications.

    Research question: How much influenced consumers' purchasing, movement and inspection behavior during exposure to auditory and visual stimuli in the fruit and vegetable department of a grocery store?

    Purpose: The purpose of this paper is to describe and analyze how much the auditory and visual stimuli affect consumer behavior in the grocery store. We do this through a quantitative experiment of our partner’s fruit and vegetable section, where we observe customer behavior in stores. The paper will result in a number of recommendations for the use of auditory and visual stimuli for our partner ICA.

    Method: We conducted a quantitative study that began in a deductive approach. We conducted an experiment in which we manipulated the auditory and visual stimuli. Observation and manipulation checks formed the basis of our empirical data collection.

    Conclusion: We got two of the four hypotheses accepted where inspection and purchasing hypotheses had a significance level of 95% or over. ICA can therefore use auditory and visual stimuli to influence customers to more inspections and more purchases in stores.

  • 208.
    Allevang Svensson, Elin
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Petersson, Johanna
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    En resa mot självinsikt: Om UGL och ledarskapsutveckling i Kalmar kommun2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna studies syfte var att öka förståelsen för hur ledarskapsutbildningar kan leda till

    utveckling hos de som går utbildningarna. Vi kontaktade Kalmar kommun för att ges

    möjlighet att studera kommunens utvecklingsinsatser för ledare. Utifrån Kalmar

    kommuns ledarutvecklingsstrategi valde vi sedan att gå vidare med att titta på endast en

    av deras ledarskapsutbildningar, Utveckling av Grupp och Ledare, UGL. Denna

    utbildning syftar till att öka deltagarnas reflektionsförmåga samt självinsikt. Vi träffade

    12 stycken ledare inom Kalmar kommun som hade gått utbildningen UGL och

    intervjuade dessa om deras upplevelser av utbildningen samt vilka konsekvenser

    lärdomarna av denna utbildning hade i deras arbete som ledare. Resultatet visade att

    utbildningen både gav deltagarna självinsikt samt presenterade redskap för reflektion

    som ledarna kunde ta med sig i sitt arbete. Resultatet visade däremot att deltagarna inte

    använde sig av dessa redskap i sitt arbete i den utsträckning som antogs önskvärt.

    Vidare visade resultatet att det i framtiden kommer krävas ytterligare insatser både från

    Kalmar kommun och Försvarshögskolan för att tillvarata och utveckla de kunskaper

    som UGL gav.

  • 209.
    Allgurin, Adam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Filip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Exploring Machine Learning for Supplier Selection: A case study at Bufab Sweden AB2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Course: Degree project in Logistics, the Business Administration and Economics Programme

    Authors: Adam Allgurin and Filip Karlsson

    Supervisor: Hana Hulthén

    Examiner: Helena Forslund

    Title: Exploring Machine Learning for Supplier Selection – A case study at Bufab Sweden AB

     

    Background: One of the most important parts of purchasing management is the selection of suppliers due to suppliers’ ability to greatly affect the performance of the supply chain. Selecting the right supplier(s) can be a complex process where there can be many number of variables, both quantitative and qualitative, to consider. One of the methods for assisting companies’ supplier selection process is artificial intelligence (AI) where machines can be trained by decision-makers or historical data to make predictions and recommendations. One technology within AI that might change procurement is Machine Learning.

     

    Purpose: The purpose is that this study is going to be a first step for Bufab towards an implementation of Machine Learning (ML). The study aims to provide a framework for the variables needed to create a ML algorithm for supplier selection and how the identified variables can be ranked. The study also aims to provide a list of benefits and challenges with ML, in general and for supplier selection.

     

    Methodology: This is a qualitative case study of the supplier selection process in Bufab Sweden AB. The theoretical chapter is based mainly on current literature from both articles and books. The empirical data collected is done by unstructured and semi-structured interviews and data received from Bufab. There have been six respondents in this study, both internal and external from Bufab.

     

    Findings: The study identified 26 variables that are important for supplier selection and that can be used for a ML algorithm. These variables have been ranked based on theory and empirical data, in order to determine their importance. There are several benefits and challenges with ML, one benefit is that ML can handle standard and repetitive work while a challenge is that employees tend to get nervous about losing their job. A full table can be found in the conclusion. A framework for the first step in implementing ML for Bufab have been created, this includes three steps. Step one: Identify relevant data (variables), step two: prepare the data and step three: consider ML algorithms.

     

    Key words: supplier selection, machine learning, supplier selection variables, supplier selection with machine learning

  • 210.
    Allmér, Hans
    Linnaeus University, School of Business and Economics, Department of Marketing.
    E-servicescape is Plausible2014In: IRIS Selected Papers of the Information Systems Research Seminar in Scandinavia: Issue nr 5 (2014) / [ed] Jacob Nørbjerg, Jan Pries-Heje, Harald Holone, IRIS Association , 2014Chapter in book (Refereed)
    Abstract [en]

    Customers have over the years been used to buying products and services in shops or by ordering over the phone. By the end of the last century shopping over the Internet was added as a new important channel for commerce. As a result, it has become more and more important for organizations to attract customers and their site on the Internet; the interface, is one part of this. In the discourse of marketing there is a field named servicescape and a related field named e-servicescape. For the providers of information systems the different views of service, servicescape and e-servicescape can be confusing. Hence it has to be considered   interesting if the intention is to build not only reliable and trustable systems but also information systems that are in accordance with what the e-servicescape user needs and demands. The question raised in this paper is whether there is a need for further research on the relation and connection between the terms servicescape and e-servicescape. To determine if e-servicescape is fully possible, plausible or not possible in comparison with servicescape the Conceptual model of servicescape by Harris and Ezeh (2008, p. 393) is used. 

  • 211.
    Allmér, Hans
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Marknadsföring i företag: Låtsaskunder2013In: Marknadsföring: Teori, strategi och praktik, Harlow, England: Pearson Education Academic Publisher, 2013, p. 343-343Chapter in book (Other academic)
  • 212.
    Allmér, Hans
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Marknadsföring i företag: Mystery Shopping2013In: Marknadsföring: Teori, strategi och praktik, Harlow, England: Pearson Education Academic Publisher, 2013, p. 338-338Chapter in book (Other academic)
  • 213.
    Allmér, Hans
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Mystery shopping2011In: Principles of Marketing: Swedish edition, Harlow, England: Pearson Education Academic Publisher, 2011, p. 350-351Chapter in book (Other academic)
  • 214.
    Allmér, Hans
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Phantom shoppers2011In: Principles of Marketing: Swedish Edition, Harlow, England: Pearson Education Academic Publisher, 2011, p. 360-Chapter in book (Other academic)
  • 215.
    Allmér, Hans
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Marcusson, Leif
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Altruistic young elderly in Sweden: a pilot study2018In: International Journal of Business and Management Invention (IJBMI), ISSN 2319-801X, Vol. 7, no 5, p. 66-79Article in journal (Refereed)
    Abstract [en]

    Making it easier for Swedish young elderly (60-75 years) to live a rewarding life after retirement is an increasingly important issue in society. One way to achieve this is to give them a sense of purpose by helping other seniors, and to achieve that requires support systems. When developing an information system (IS) there is a need to know about the thoughts, demands and needs they (both those providing and receiving support) have about wellbeing and about use of IS. When designing IS and its interactive e-servicescape it is essential to identify consumer behavioural factors about wellbeing and the feeling of being needed. To do this, a pilot study with a survey was carried out and workshops conducted with a focus group. The conclusions are that expectancy, motivation, context, reward, and trust are the five key elements. These elements can be seen as a model for feeling needed when providing support to others and they also can provide important input to building an IS with its e-servicescape.

  • 216.
    Alm, Fanny
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Dickèr, Amanda
    Linnaeus University, School of Business and Economics, Department of Marketing.
    En magisk garderob: Storytelling i klädbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemformulering:

    På vilka sätt kan storytelling förstärkas genom

    sinnesmarknadsföring i provrum?

    Syfte:

    Uppsatsens syfte är att genom ett kundperspektiv identifiera hur storytelling

    förmedlas genom syn- och ljudsinnet i Monkis provrum och utifrån detta analysera på

    vilka sätt storytelling kan förstärkas.

    Metod:

    Uppsatsen har baserats på en kvalitativ studie som kommit att anta en

    abduktiv ansats. Den empiriska insamlingen har vi gjort med semistrukturerade

    intervjuer, där vi har intervjuat det valda företaget, enskilda kunder samt fokusgrupper

    för att få ett djup kring det ämnet snarare än en bredd.

    Slutsats:

    Vår analys visar på att storytelling kan förstärkas med hjälp av olika fysiska

    attribut i ett provrum som förmedlas genom synsinnet, exempelvis speglar och

    information. Storytelling kan även utvecklas via ljudsinnet genom röster och jinglar.

  • 217.
    Alm, Linus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rylander, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Framtagande av standardsortiment, ekonomiska produktionskvantiteter och beställningspunkter: En fallstudie hos Spinova AB 2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund - Bernstein et al. (2011) menar att kunder vill ha breda sortiment men att detta leder till problem för det tillverkande företaget. Större utbud attraherar fler kunder, speciellt på en konkurrensutsatt marknad men samtidigt som detta ger positiva effekter medför det även en mer komplex produktion. Ett större sortiment tenderar att minska efterfrågan på individuella produkter och företaget förlorar möjligheten med skalfördelar då stora produktionsbatcher i detta fall medför stor lagerhållning. En metod för att göra produktionen av dessa artiklar mer kostnadseffektiv är att använda ett standardsortiment.

    Syfte - Syftet med studien är att ta fram ett standardsortiment och sedan identifiera de ekonomiska produktionskvantiteterna för det framtagna standardsortimentet. Vidare är syftet att belysa vilka beställningspunkter och säkerhetslager Spinova ska använda för standardsortimentet.

    Metod - Uppsatsen har ett positivistiskt synsätt och författarna har använt sig av en deduktiv ansats vid framtagning av ett standardsortiment för fallföretaget Spinova. För att besvara syftet med studien har författarna benchmarkat mot konkurrenter, tagit fram ett standardsortiment samt räknat ut de ekonomiska produktionskvantiteterna, säkerhetslager och beställningspunkter. Metoderna som använts för att göra detta har varit beräkningar, semi- strukturerade intervjuer samt observationer.

    Slutsatser – Författarna har tagit fram ett standardsortiment som inkluderar 590 artiklar. För dessa artiklar har produktionskvantiteter tagits fram genom beräkningar av ekonomiska produktionskvantiteter och utfallets rimlighet i förhållande till kapitalbindning och lagerhållning. Till sist har författarna utifrån olika servicegrader gett förslag på vilka säkerhetslagernivåer och beställningspunkter det framtagna standardsortimentet ska ha.

  • 218.
    Alm, Lisa
    et al.
    University of Kalmar, Baltic Business School.
    Sundin, Malin
    University of Kalmar, Baltic Business School.
    Investeringskalkylering: Ur två perspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanlagt inter­vjuades tre banker och fyra företag. Dessa företag är Be-Ge, Elajo, Saft och Scania och bankerna är Handelsbanken, Nordea samt Swedbank. Företagen är samtliga verksamma i Oskarshamn och bankerna i Kalmar, detta är inget vi ansåg vara en belastning för uppsatsen då vi tidigt gjorde antagandet att bankernas förfarande inte varierade nämnvärt som en följd av dess geografiska läge, vilket även bekräftades under empiriinsamlingen.

    Syftet med uppsatsen är att undersöka de valda företagens iordning­ställande av kalkyler som under­lag för investeringar. Även att undersöka de större bankernas genomgång och an­vändande av kalkylerna som underlag för kredit­beslut. Samt att se hur finanskrisen har på­verkat in­vesterings­bedömningar i företagen så väl som hos bankerna.

    Vi har valt att arbeta utifrån en huvudfråga samt fyra forskningsfrågor. Dessa syftar till att ge upp­­satsen en klar struktur samt tillsammans svara på uppsatsens syfte. Den huvudfråga vi har arbetat efter lyder;

    Vilka kalkyler arbetas fram på företagen och vilka av dessa är väsentliga för att få lån godkänt för investeringen?

    Utifrån dessa, sammanlagt, fem frågor, empirin samt litteraturen har vi kommit fram till följande slutsatser.

    Det som fram­kommit är bland annat att företagen inte använder de mer avancerade kalkylerings­metoderna, de aktuella företagen använder sig av pay-back metoden samt gör en kassa­flödes­analys. Från bankerna har återbetalningsförmågan poängterats och någon specifik kalkyl har inte framhållits som mest användbar för beslutsfattande. Att det nu råder en stor finans­kris har inte påverkat bankerna, åtminstone inte dess kreditbedömningar, dock har företagen påverkats i olika grad.

  • 219.
    Almasri, Abdullah
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    A New Approach for testing Periodicity2011In: Communications in Statistics - Theory and Methods, ISSN 0361-0926, E-ISSN 1532-415X, Vol. 40, no 7, p. 1196-1217Article in journal (Refereed)
    Abstract [en]

    This paper describes testing for periodicity in the presence of FD processes. We

    propose two approaches for testing the periodicity based on Fisher’s test. The first

    one is performed using the periodogram which has been divided into different parts.

    The second one is based on the discrete wavelet transform. Properties of the tests are

    illustrated by means of Monte Carlo simulations.

  • 220.
    Almasri, Abdullah
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Tests for Trend: a Simulation Study2010In: Communications in statistics. Simulation and computation, ISSN 0361-0918, E-ISSN 1532-4141, Vol. 39, no 3, p. 598-611Article in journal (Refereed)
    Abstract [en]

    In this study, we use the wavelet analysis to construct a test statistic to test for the existence of a trend in the series. We also propose a new approach for testing the presence of trend based on the periodogram of the data. Since we are also interested in the presence of a long-memory process among the data, we study the properties of our test statistics under different degrees of dependency. We compare the results when using the band periodogram test and the wavelet test with results obtained by applying the ordinary least squares (OLS) method under the same conditions.

  • 221.
    Almasri, Abdullah
    et al.
    Karlstad University.
    Locking, Håkan
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    Forecasting risk premium using wavelet transform2015In: Festschrift in honor of Professor Ghazi Shukur on the occasion of his 60th birthday / [ed] Thomas Holgersson, Linnaeus University Press, 2015, 1, p. 1-7Chapter in book (Other academic)
  • 222.
    Almasri, Abdullah
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Locking, Håkan
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Shukur, Ghazi
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Wavelet Based Forecasting Approach, with Application2009In: 2009 International Conference on Financial Theory and Engineering / [ed] Patrick Kellenberger, 2009Conference paper (Refereed)
    Abstract [en]

    In this paper we outline a framework for forecasting using maximal overlap discrete wavelet transform (MODWT) based multiresoulution analysis (MRA). This framework has been applied for forecasting the tourism arrival series from Denmark to Norway. We compare forecasted values obtained from modeling the data in the time domain with the forecasted values from the wavelet domain using the traditional Box-Jenkins methodology. In both cases, diagnostic tests have been conducted to insure the specification of the model. The results have shown that the wavelet based forecasts outperforms the traditional Box-Jenkins approach in term of forecasts accuracy.

  • 223.
    Almasri, Abdullah
    et al.
    Karlstad University.
    Månsson, Kristofer
    Jönköping University.
    Sjölander, Pär
    Jönköping University.
    Shukur, Ghazi
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics. Jönköping University.
    A wavelet-based panel unit-root test in the presence of an unknown structural break and cross-sectional dependency, with an application of purchasing power parity theory in developing countries2017In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 49, no 21, p. 2096-2105Article in journal (Refereed)
    Abstract [en]

    This article introduces two different non-parametric wavelet-based panel unit-root tests in the presence of unknown structural breaks and cross-sectional dependencies in the data. These tests are compared with a previously suggested non-parametric wavelet test, the parameteric Im-Pesaran and Shin (IPS) testand a Wald type of test. The results from the Monte Carlo simulations clearly show that the new wavelet-ratio tests are superior to the traditional tests both interms of size and power in panel unit-root tests because of its robustness to cross-section dependency and structural breaks. Based on an empirical Central American panel application, we can, in contrast to previous research (where bias due to structural breaks is simply disregarded), find strong, clear-cut support for purchasing power parity (PPP) in this developing region.

  • 224.
    Almgren, Daniel
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ek, Peter
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Göransson, Oliver
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The Relationship Between Internal Branding and Affective Commitment2012Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Service firms increasingly need to rely on other attributes than traditional quality and performance of their service employees to become and stay truly competitive. Strong brands are essential for differentiation in today's marketplace and it becomes naturally important to align the customer contact employees with the company brand to ensure consistency in all communication externally. For a service firm employee to fully enact the brand and display on brand behavior outwards it is pivotal to make them truly committed to the brand and organization. Internal branding processes have been shown to be an enabler of employee commitment to the organizational brand. While internal branding is stated to have a connection to commitment, the concept as such is according to Meyer & Allen (1991) constituted by three dimensions, normative, affective and continuance commitment. The bulk of the existing research has so far focused on internal branding and commitment as a single construct and not these dimensions. Much of this research is in addition limited to a few service sectors.The aim of this study was to determine the components of internal branding in order to clarify the relationship between internal branding and brand commitment of customer contact employees. The empirical investigation was conducted in the retail sector from the perspective of the customer contact employee by the use of a self-completion questionnaire measuring the affective commitment of the employees and the presence of the internal branding activities. The conceptual model for the study shows hypothesized positive relationships between the four internal branding activities and affective commitment. However, while all internal branding activities were significantly present, only three of these were found to have a significant positive relationship to affective commitment, excluding internal communication.The conclusions of this study gives managers of customer contact employee’s insights about how to enable affective commitment through the use of internal branding. Our results show that brand oriented training, recruitment and leadership all have a significant impact on affective commitment of customer contact employees. Although they had similar Beta values, brand oriented leadership showed a slightly higher predicting power indicating that leadership can play a greater role regarding the affective commitment of customer contact employees.

  • 225.
    Almheden, Malin
    et al.
    University of Kalmar, Baltic Business School.
    Lindgren, Anna
    University of Kalmar, Baltic Business School.
    Olofsson, Maria
    University of Kalmar, Baltic Business School.
    Under vilka förutsättningar kan BSC vara ett hjälpmedel för styrning i nätverk?2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Problem: Nätverkande företag är i stort behov av en effektiv verksamhetsstyrning. Eftersom nätverkande organisationer består av flera företag som agerar som en har de svårt att räcka till, skapa nöjda medlemmar samt utveckla något som ger positiv respons hos finansiärerna. Problemet inom nätverkande företag är att kunna få alla medlemsföretag aktiva och engagerade. Detta innebär att samarbetet behöver utvecklas och ett verktyg som får in de olika aspekterna är av nytta.

    Syfte: Syftet med uppsatsen är att undersöka under vilka förutsättningar ett balanserat styrkort kan implementeras i nätverkande organisationer. Tanken är att se till vilka perspektiv som kan vara i fokus när det gäller nätverkande organisationers styrbarhet samt eventuella motsättningar.

    Avgränsningar: Våra avgränsningar är främst att uppmärksamma nätverksorganisationers styrbarhet samt att endast utgå ifrån BSC som styrmedel. Vi kommer att se till effektiviteten som BSC kan tillföra nätverksföretagsverksamheten och de nätverksorganisationer vi kommer att kontakta är PUCK, Tunga Fordon och Aluminiumriket. Vi kommer även att stämma av våra intervjusvar med en referensperson som är insatt i ämnet, vid namn Bodil Anjar, som tidigare varit verksam vid Sustainable Sweden Southeast (SSSE) och i dagsläget arbetar som konsult för småföretag.

    Metod: Denna uppsats bygger på kvalitativ forskning ur ett abduktivt perspektiv. Uppsatsen bygger till stora delar på information som vi fått i och med intervjuer, som ställs i jämförelse med redan befintlig teori.

    Resultat: Vi har kommit fram till att ett anpassat BSC kan implementeras och användas i nätverkande organisationer. Problem som uppkommit i och med uppsatsen handlar bland annat om att få alla medarbetare i medlemsföretagen insatta i nätverket och dess betydelse för företaget. Vi har även kommit fram till vidare forskning kring ämnet.

  • 226.
    Almquist, Matilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Brandt, Camilla
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Rekrytering 2.0: - En fara för arbetssökandes personliga integritet?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines how recruiters use social media during their recruitment process. The paper focuses on the staffing industry and will further examine how recruiters are handling jobseekers personal privacy when they are using social media in a recruitment process. The paper are trying to understand the meaning of what personal integrity means and how or if recruiters show consideration to this in a recruitment process when they are using social media as a recruitment tool.

     

    Our result demonstrates that, today recruiters use social media daily to conduct background checks on job applicants. There are no clear instructions and rules on how recruiters should handle background checks through social media. Recruiters believe that job seekers are responsible for the information contained on the their social media. Recruiters do not see anything wrong with their actions when they choose to do background checks on job applicants through social media. If we look at the factors that violates an individual's privacy, can we conclude that recruits approach could be classified as a violation of jobseekers' personal integrity. 

  • 227.
    Almqvist, Charlotte
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Cehlin Magnusson, Michaela
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Rosenback Fromell, Patrik
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    "Om vi kan möta kraven från omvärlden, har vi en framgångssaga.": - En fallstudie om hur omvärldsförändringar kan påverka strategisk och strukturell passform inom en offentlig organisation.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: This study aims to increase the understanding of how a public organization’s strategy and structure can be influenced and adapted with cause of larger changes in the environment. The purpose of the study is also to increase the understanding of which opportunities and contrains an organization within the public sector has to adapt organizational structure and strategy, at a substantial environmental change. The study also aims to test existing theory linked to structure - strategy - business environment as well as the importance of fit between strategy and structure.

    Method: As a research design, a case study has been applied on one organization within the public sector in Sweden. A deductive approach has constituted the relationship between selected theory and collected data. The study was conducted using a qualitative method where semi-structured interviews have been used as data collection method. 

    Conclusion: Organizations within the public sector have the ability to influence and adapt their strategy and structure, and hence, its internal fit along the changes in their environment. Public organizations do not phrase their objectives themselves and cannot decide the domains, in which they will operate. However, public organizations can prepossess their adaptation towards the environment, through their fit between strategy and structure. 

  • 228.
    Almqvist, Emelie
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Dahlesson, Charlotte
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lagergren, Victor
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Liten mot Stor: - En studie om press i affärsrelationer2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Liten mot Stor: En studie om press i affärsrelationer

    Ämne: Företagsekonomi III – ledning och utveckling i handelsföretag, 30 hp

    Författare: Emelie Almqvist, Charlotte Dahlesson och Victor Lagergren

    Handledare: Christine Tidåsen

     

    Bakgrund: Inköpsorganisationer har funnits länge och växer sig allt större på dagens marknader, därmed har de en stark position som har allt fler konkurrensfördelar gentemot andra aktörer. Detta bidrar till att inköpsorganisationerna erhåller makt i affärsrelationen till deras leverantörer, genom fördelaktiga avtal samt högre krav. Detta medför att leverantören producerar allt större volymer och anpassar sig efter den större aktörens behov.

    Syfte: Syftet med denna uppsats är att undersöka om press kan uppstå mellan svenska, något mindre leverantörer och stora inköpsorganisationer. Vidare ämnar vi undersöka om det uppstår någon form av beroendeställning samt hur hanterar de etik och makt i relationen.

    Metod: Vi har analyserat hur pressen av en större inköpsorganisation upplevs av leverantörer genom att genomföra en kvalitativ studie. I studien har vi intervjuat två stora aktörer på den svenska detaljhandelsmarknaden, en för sällanköpsvaror och en för dagligvaruhandeln, och två leverantörer till respektive företag.

    Slutsats: Den beroendeställning som vi ursprungligen befarat uppkomma och varit verklig i många fall hos respondenterna, uppstår till stor del av att inköpsföretagen utnyttjat sin storlek för att nå olika leverantörer. Studien har skildrat att pressen mellan leverantör och inköpsorganisation är naturlig på en fri, konkurrenssatt marknad. Det råder skilda uppfattningar hur pressen upplevs mellan företagen och vi antar att med ärligare kommunikation och rimlig maktbalans där strävan efter överlevnad är gemensam kan förbättra hur pressen upplevs i relationen. Vår slutsats är att leverantörer upplever att de är pressade från inköpsorganisationerna, men att inköpsorganisationerna själva inte anser att de ställer för höga krav.

  • 229.
    Almqvist, Peter
    et al.
    University of Kalmar, Baltic Business School.
    Iu, Marco
    University of Kalmar, Baltic Business School.
    Persson, Andreas
    University of Kalmar, Baltic Business School.
    Är kalkyleringssystemet tillförlitligt?: En fallstudieliknande undersökning av ett tillverkande företag2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att kritiskt granska uppdragsgivarens kalkyleringssystem, för att komma fram till om kalkyleringssystemet är tillförlitligt och därefter ge rekommendationer på hur kalkyleringssystemet kan förbättras.

    I metodkapitlet motiverar vi vårt tillvägagångssätt. Vi anser att ett deduktivt förhållningssätt lämpar sig bäst för vår undersökning och vi använder oss av en kvalitativ undersökningsmetod. Intervjuerna som vi har haft har varit av semistrukturerad och ostrukturerad karaktär.

    I teorikapitlet förklarar vi bland annat vad kalkyler är och vad de används till. Därefter presenterar vi de vanligaste traditionella kalkylmetoderna. Vi använder kritiken som riktas mot de traditionella kalkyleringsmetoderna för att kunna analysera eventuella brister på uppdragsgivarens kalkyleringssystem.

    Empirin består av det datamaterial vi har samlat på oss under intervjuerna hos uppdragsgivaren. Här får läsaren förståelse för uppdragsgivarens verksamhet samt hur deras kalkyleringssystem fungerar. Vidare redogör vi för vilka förutsättningar som råder i uppdragsgivarens bransch och vilka problem uppdragsgivaren har.

    Slutsats, analys och rekommendationer: I slutsatsen sammanfattar vi de viktigaste resultaten vi har kommit fram till i vår analys. I vår analys påstår vi att uppdragsgivarens kalkyleringssystem inte är tillförlitligt. Den största orsaken till vårt påstående är att kalkyleringssystemet i stor utsträckning använder sig av tid som fördelningsnyckel. Faktum är att uppdragsgivaren är osäker på om tidsåtgången för de olika operationerna verkligen stämmer. Uppdragsgivaren är orolig för att detta kan ge upphov till en felaktig kostnadsfördelning. Vi ger även rekommendationer till vad uppdragsgivaren borde göra för att öka tilliten till deras kalkyleringssystem.

    Förslag till fortsatt forskning: Vi avslutar uppsatsen med tre stycken förslag till vidare forskning:

    • Förse uppdragsgivaren med en produkt- och kundlönsamhetsanalys.

    • Har liknande tillverkningsföretag samma problem när det gäller kostnadskontroll?

    • Framtagande av en optimal konkurrensstrategi åt uppdragsgivaren.

  • 230.
    Almqvist, Roland
    et al.
    Stockholm university.
    Holmgren Caicedo, Mikael
    Stockholm university.
    Johanson, Ulf
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 231.
    Almqvist, Roland
    et al.
    Stockholm university.
    Mårtensson, Maria
    Mälardalen university.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 232.
    Almqvist, Roland
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Johanson, Ulf
    Mälardalens högskola.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 233.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Technology, Department of Mechanical Engineering.
    Determination of potential failure initiation time using cumulative sum chart2016In: IFAC-PapersOnLine / [ed] Christos Emmanouilidis, Benoît Iung, Marco Macchi and François Pérès, Elsevier, 2016, Vol. 49:28, p. 43-48Conference paper (Refereed)
    Abstract [en]

    Hard competition forces companies to reduce uncertainty in production planning through, e.g. reducing the probability of failures. In this paper, more accurate data analysis through reducing randomness in vibration measurements is introduced. Quality control tool Cumulative Sum (Cusum) Chart is adapted for monitoring variation in vibration level to determine the time of potential failure initiation. The result confirms the possibility of reducing false alarms arise due to randomness in vibration signals. The major conclusion; applying Cusum chart it is possible to determine the time of initiation of a potential failure for follow up its progression and accurate planning of maintenance.

  • 234.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Technology, Department of Mechanical Engineering.
    Just-in time and dynamic maintenance (JIT-Maint) for turbine, generator, gearbox and sawmills: case stories2015In: 28º COMADEM + X CORENDE 2015 / [ed] Marta Clelia Ruch, Asociación Argentina de Ensayos no Destructivos y Estructurales, AAENDE , 2015Conference paper (Refereed)
    Abstract [en]

    Profitable production demands continuously improved maintenance decision accuracy to reduce unplanned stoppages, prolong components/machines  life length and maintain production continuity. When CM, e.g. vibration level or oil temperature, value exceeds a warning level, it demands a clear understanding of what happened and how it will develop to avoid failures. It demands also reliable information, e.g. probability of failure, residual  life and when is the most profitable time for maintenance. Companies strive to reduce production cost through reducing non-value adding times, e.g. failures, for offering customers lower prices and generating additional competitive advantages. In this paper, a new tool (Prediction of Vibration and oil temperature, PreVib) for predicting the condition of a turbine, generator and gearbox is introduced,  discussed and tested. The solution offers a unique opportunity to achieve just in time dynamic and cost-effective maintenance by selecting the most profitable time for maintenance. PreVib is tested in a power plant. The major results: Failures can appreciably be reduced thanks the high precision of prediction ( + 90%), i.e. a negligible difference from the real measurement: PreVib does not demand extensive or additional data, and not replace available maintenance systems. The major conclusion is that applying PreVib, it is possible to reduce failures appreciably, prolong life length of components/equipment and perform profitable maintenance

  • 235.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Science and Engineering, School of Engineering.
    Maintenance Impact on Company Competitiveness and Profit2012In: Asset Management: the State of the Art in Europe from a Life Cycle Perspective / [ed] Telli van der Lei, Paulien Herder, Ype Wijnia, Dordrecht Heidelberg London New York: Springer Science+Business Media B.V., 2012, 1, p. 115-143Chapter in book (Refereed)
    Abstract [en]

    This chapter discusses the role of maintenance in relation to company profit. It discusses how the internal effectiveness, and creation and improvement of company competitiveness may be improved with better maintenance practices. In order to achieve better competitiveness, a conceptual model for integrating the operative and strategic level of operation is developed that is able to identify, quantify and eliminate losses in company profit.

  • 236.
    Alnelind, Jennifer
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Alvén, Cecilia
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Design leadership skills: Questioning the difference between design leadership and generic leadership in SME manufacturing organisations2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study was to describe and develop what set of skills a design leader require and if these differentiate them from the generic leader in SME organisations.

    Theory: The themes and concepts we have based the research on is first and foremost design leadership and skills. We have utilised studies by for example: Miller and Moultrie (2013), Joziasse (2011), Turner (2013) and Mumford et al. (2007) in order to develop an extensive theoretical framework.  

    Methodology: We have approached this research in a deductive and qualitative manner through a descriptive and somewhat exploratory design. We have conducted six semi-structured interviews with leaders at manufacturing SME organisations in ‘Småland’.

    Conclusion:  Through this research we have established a set of skills that a design leader requires in manufacturing SME organisations. In conclusion we found that the design leader requires well developed generic leadership skills in form of; learn/adapt, speak (convey information), listen (attentive), motivate, inspire, analyse, manage, problem solve, project manage, observe, plan and apprise as well as design specific skills; draw, synthesize, envision-imagine-visualise, edit, design and employ technology. We also identified the difference between the design leader and generic leader, whereby we found a slight difference, even though most generic leaders interviewed utilise aspects of design leadership due to positions interlinking. On top of this we tried to clarify what a design leader really is in these types of organisations, as this was found to be slightly vague in previous literature.  

  • 237.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Target Costing in a Stage-Gate Design System2016In: Asia-Pacific management accounting journal, ISSN 1675-3194, E-ISSN 2364-1177, Vol. 11, no 1, p. 23-58Article in journal (Refereed)
    Abstract [en]

    The importance of new product development is observed in recent research on Dynamic Capabilities and in research focused on Target Costing (TC). Using established concepts from both the Dynamic Capabilities and Target Costing literatures we examine possible path-dependent conflicts in introducing TC into an organization using a traditional western product design approach.

    This study describes how Target Costing (TC) was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. Implementing TC as a separate tool in a Stage-Gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative and multifunctional nature of TC.

    We find that there is conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. As well, we support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system.  We connect their observations with the concept of dynamic capabilities to make our analysis more granular and point more precisely to the aspects of TC that are in conflict with SG-type design processes.

  • 238.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Poland.
    Environmental reporting in Swedish municipalities2016In: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Conference paper (Refereed)
    Abstract [en]

    This study examines environmental performance measurement and reporting in Swedish municipalities. The environmental reporting in municipalities has become increasingly important as the human impact on the environment has increased and public organizations are expected to take responsibility for reducing their environmental impact. The implementation of New Public Management (NPM) ideas in municipalities has led to an increase in the use of different performance measurements. This study confirms that municipalities with a high NPM-maturity show an increased use of environmental performance indicators. Different measures are used for the environmental indicators which affect the comparability of municipalities environmental reporting. The key factor that explains municipalities use of environmental performance indicators is the level of performance measurements in the organization in general. 

  • 239.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Hennings, Carsten
    Tyndale University, Ontario, Canada.
    Greed versus a Multiple Bottom Line2009Other (Other (popular science, discussion, etc.))
  • 240.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Kapitalförsörjning och socialt företagande2015Report (Other academic)
    Abstract [sv]

    Denna studie handlar om kapitalförsörjning för såväl sociala som kommersiella företag inom ramen för ett socialt regionalt innovationssystem. Projektets målsättningar består i att identifiera, analysera och i handling omsätta kunskaper kring hur entreprenörskapets möjligheter kan användas för att initiera och utveckla nya eller existerande verksamheter. En väsentlig utgångspunkt för denna studie är att entreprenörskap i dess olika former, kräver tillgång på kapital och då i klartext såväl finansiellt-, socialt- som kunskapskapital.

    För att skapa ett långsiktigt hållbart lokalt och regionalt samhälle behövs inte bara robusta kommersiella företag. Sådana samhällen byggs också av sociala företag (SF), vilka består av verksamheter som inte primärt drivs för att maximera vinsten, utan snarare använder överskottet till att göra sociala insatser. Under de senaste årtiondena har antalet sociala företag vuxit världen över och dessa företag kännetecknas bl a av hög andel ideella resurser, en kooperativ struktur, och att eventuella överskott stannar kvar i verksamheten.

  • 241.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Social entrepreneuring - structures and processes: a practice-theory approach2014In: Paper presented at the 28th RENT conference: Entrepreneurial endeavours: a profusion of research, policy and practitioner practices, Luxembourg, November 19-21, 2014, EIASM - European Institute for Advanced Studies in Management , 2014Conference paper (Refereed)
    Abstract [en]

    There is an increasing gap between the contemporary academic and political concern for social enterprising and available theoretical and empirical research in the field. In this study we want to contribute to a much needed bridge by, first, outlining a conceptual framework for (social) entrepreneuring based on practice-theory. Second, we generate an in-depth inquiry into the everyday operations of two Swedish social businesses, interconnected in an emerging franchise structure, identifying basic structural and processual features of social entrepreneuring. The proposed structures include the dualities individual/collective as the actor, personal/institutional rules of action and self-identity/social identity. The six identified practices concern social bricolaging, amplified immediacy, dynamic involvement, ambiguous legitimacy, self-enforced heterogeneity and urgency for financial viability.

  • 242.
    Alpenberg, Jan
    et al.
    Lunds universitet.
    Karlsson, Fredrik
    Lunds universitet.
    Arbetsmiljöinvesteringar i mindre företag: - projektering och uppfattade effekter utifrån Arbetslivsfondens satsningar1996Licentiate thesis, monograph (Other academic)
    Abstract [en]

    This thesis deals primarily with the relationship between investments in working environment and the outcome and apprehended effects of these investment activities in small firms. A main concern in this aspect is what effects investments in working environment might have on efficiency in the companies. Another area of focus in this thesis is whether and to what extent external subsidies affect attitudes and investment behaviour, as well as stimulate change and development activities in small firm? The thesis is based on a study of planning and appre­hended effects of investments in working environment whithin the context of the Swedish Workinglife Fund. The Swedish Workinglife Fund was established in 1989 to stimulate investments in areas such as organizational development, competency formation, rehabilitation and physical equipment and machinery in order to improve the working environment in companies and different public organisations. In order to investigate the questions of this study two emprical studies has been conducted. The results from these studies indicate that investments with an ambition to improve the working environment in many cases created opportunities for increased economic efficiency and that projects with a comprehensive approach tends to have the greatest potential. The study also indicates marginal use of formal investment appraisal methods (including pay-back) in the decision process. Finally the results indicate that subsidies tend to fasten (push) the starting point and making each project more comprehensive in terms of size and complexity. 

  • 243.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Karlsson, Fredrik
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Effekter av Arbetslivsfondens satsningar på småföretag1995Book (Other academic)
    Abstract [sv]

    Föreliggande studie är en del av det mycket omfattande utrednings- och utvärderingsarbete som behandlar Arbetslivsfondens (ALF) verksamhet ur olika perspektiv och infallsvinklar och som också initierats av fonden.

     Att kontinuerligt utvärdera och samla erfarenheter om arbetsmiljöfrågor samt relaterade områden, för att på så sätt bygga upp en kunskap för nutida och framtida användning i praktiken och som underlag för vidare forskning, var i själva verket en väsentlig del av Arbetslivsfondens uppgifter.

     Detta arbete som syftar till att studera ALF:s effekter i småföretag är en del av det mycket omfattande forsknings- och utredningsarbete som bedrivits vid Centrum för Småföretagsutveckling (CS), vid Ekonomihögskolan i Växjö, sedan tillkomsten 1981.

  • 244.
    Alpenberg, Jan
    et al.
    Lunds universitet.
    Karlsson, Fredrik
    Lunds universitet.
    Investeringar i mindre och medelstora tillverkande företag: drivkrafter, struktur, process och beslut2005Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis deals with investment issues in connection to growth and expansion related decision processes in small and medium-sized manufacturing companies. It focuses primarily on the empirical knowledge about the structure of the companies’ investments, the processes involved, and the investment behavior in this type of company. The Swedish sub-contracting companies and the manufacturing industry in general are facing new structural changes. There is also a clear trend towards fewer, but larger and more skilled, suppliers. These changes implies for instance that small and medium-sized manufacturing companies are facing dramatically increased demands with considerable and growing needs for investments. 

    The development of an empirically grounded framework for investments in small and medium-sized manufacturing companies is an important part of this study’s conceptual contribution. The analysis points out the general importance of projects named super investments. This means large investments with great financial and strategic impact and which significantly affect the companies risk exposure. These projects has also proved to be of significant influential importance on the companies overall investment planning process. 

    The results also shows that changes in the internal and external environments tend to influence the companies’ investments, with respect to both the initiation of new investment projects, the progression of these projects, and the management of and principles for decision-making in the form of analysis and investment logic. In short, the present study contributes with knowledge about the investment process by providing an overall picture of how decisions about investments are made in small and medium-sized manufacturing companies.  The study indicates that it is important to consider both conceptual and more practically oriented conditions related to the work of developing and finding suitable investment routines.

  • 245.
    Alpenberg, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Fredrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Resource allocation and capital investment practice in Swedish local governments – a messy business2018In: Paper presented at the 8th Global Innovation & Knowledge Academy conference, Valencia, Spain, June 25-27, 2018Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to explore capital investment practices in Swedish local governments, outline some critical issues of the resource allocation process and also to reveal the behind rationales used for and influencing decision making of large tangible investment projects. Through a survey to all 290 Swedish local governments, in combination with interviews in two municipalities, the resource allocation process is mapped and analyzed.

    Our results confirm and support the existing literature in the area of capital investment practice in local governments, in terms of the large spread of financial- and non-financial criteria used in the process of evaluating new projects. Additionally, we find support for the fact that local governments which have adopted New Public Management to a larger extent also tend to use more sophisticated capital investment routines and methods. 

    The main contribution with this study is added granularity about capital investment practices in local governments in general and more in depth insights about the tension in use of diverse and conflicting decision rationales. These rationales that exists in the municipalities during the resource allocation process are financial-, operational-, and political. Altogether, the capital investment practice in Swedish local governments reveals a complex and even messy picture.

    In conclusion this research also provides additional insight to some potential inclination effects and consequences of today´s capital investment practice in local governments and agencies.

  • 246.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Karlsson, Fredrik
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Slutrapport Kronoberg 2000: - en kartläggning och analys av kompetensbehovet i Kronobergs län.1999Report (Other academic)
    Abstract [sv]

    Föreliggande studie är en del i det utredningsarbete som EU Programkontor Mål 4 gjort kring Kronobergs län och framtidsförutsättningarna för fortsatt utveckling och expansion.

     Att på ett systematiskt sätt analysera en region och dess förutsättningar skapar en bra grund för beslut som på olika sätt påverkar framtiden. Vi har i detta arbete genomfört en omfattande såväl teoretisk som empirisk studie kring tillväxtförutsättningarna i Kronobergs län.

     Studien syftar explicit till att ”att identifiera relevanta faktorer som på kort och medellång sikt påverkar företagens konkurrenskraft” så att behov av framtida insatser för utbildning och kompetens­utveckling bättre kan preciseras och planeras.

  • 247.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Lundberg, Hans
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Arenainvesteringar i Sverige: rationella processer och samhällelig legitimering i internationell belysning2006In: Svensk Idrottsforskning: Organ för Centrum för Idrottsforskning, ISSN 1103-4629, Vol. 15, no 4, p. 9-11Article in journal (Other academic)
  • 248.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    O'Hara, Norm
    Tyndale University, Ontario, Canada.
    The Peril of Volatile Exchange Rates to Business.2009Other (Other (popular science, discussion, etc.))
  • 249.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, D. Paul
    Brock University, Ontario, Canada.
    An Analysis of Lean Production practice in different countries2009In: Paper presented at the 5th Asia-Pacific Management Accounting Association Annual Forum, Beppu, Japan, October 31-November 2, 2009, 2009Conference paper (Refereed)
    Abstract [en]

    This paper presents a tentative analysis of high-employee-involvement (HEI) production methods based on the main characteristics of practice theory, a type of social theory sketched by Bourdieu (1977), Giddens (1979), late Foucault and others. Our model for HEI methods is based on the Toyota Production System (TPS) or Lean Production (LP) due to the amount of knowledge available about these two systems, and their impact on world-wide production methods. This paper examines specific daily practices found in companies working with Lean/TPS and presents a categorization of the concepts included in the localization of practice.

  • 250.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, D. Paul
    Brock University, Ontario, Canada.
    Culture and the Toyota Production System Archetype: a preliminary assessment2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning : en generationsväxlingsbok tillägnad Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw och Tomas Prenkert / [ed] Karin Jonnergård and Rolf Larsson, Växjö: Växjö University Press , 2009Chapter in book (Other academic)
    Abstract [en]

    This chapter examines how traditional understandings of organizational cultural factors map into our understanding of the Toyota Production System.

    Since the 1980s the business literature has used a number of concepts to understand organizational culture. The bulk of these concepts can be seen to fit into a general rubic comprising three elements: values/assumptions; behavioural norms; rites and rituals. We use this system of categories to review the Toyota Production System Archetype (TPS Archetype) with a general aim of assessing the degree to which the TPS Archetype participates in the broad spectrum of cultural elements comprehended by the 3-element rubric.

    Studies by Ahrens (1996); Bhiami (2003) and Dahlgaard & Dahlgaard-Park (2006) shows that when new tools and management control systems are introduced, they need to be adopted to the existing corporate culture and management practice in order to become successful, and this is a general understanding that is widely shared. Our examination addresses the extent to which the TPS Archetype impounds both awareness of the relation between tools and culture as well as the cultural scope of the TPS Archetype tools.

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