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  • 51.
    Agerström, Jens
    et al.
    Linnaeus University, Faculty of Health and Life Sciences, Department of Psychology.
    Carlsson, Rickard
    Lund University, Sweden.
    Why does height matter in hiring?2013Report (Other academic)
    Abstract [en]

    Although previous research has established that physical height matters in hiring contexts, it is less clear through which channels height exerts its effect. The current research examines several potential components of the height premium: warmth, competence, job competency for a leadership position, physical health, and attractiveness. We made target individuals taller or shorter by digitally manipulating photographs, and attached these to job applications that were evaluated by real recruiters. The results show that in the context of hiring a project leader, the height premium consists of increased perceptions of the candidate's general competence, job competency, and health, whereas warmth and attractiveness seem to matter less.

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  • 52.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Social Sciences, Department of Political Science.
    Jonnergård, Karin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Ekonomihögskolan, Lund Universitet.
    Bilden av revisorn: Förändringar i beskrivningen av professionen 1989-20112013Report (Other academic)
    Abstract [sv]

    Hur revisorerna ser på sig själva och sin profession har förändrats över tiden. I denna rapport utgår vi från den bild som professionen har gett av sig själva i tidskriften Balans från 1989-2011. Vi följer hur synen på professionella normer, kunskapsbas, yrkesroller, avgränsningar mot andra professioner, organisering av den professionella föreningen, självreglering och hur man ser på andra parters påverkan på professionen. Våra resultat pekar på en ökad kommersialisering av professionen där revision allt mer ses som en produkt bland andra konsultprodukter. I stort har utvecklingen av bilden av revisorn följt utvecklingen av verksamheten inom de stora revisionsföretagen. Samtidigt har makten över utvecklingen avrevisionsprocess och professionella normer allt mer lyfts från nationell till internationell nivå och inflytandet över utvecklingen sker via komplexa nätverk av personer, organisationer och företag. Det kan därför vara dags att omdefiniera vad som är profession inom revisionsbranschen.

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  • 53.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Humanities and Social Sciences, School of Social Sciences.
    Jonnergård, Karin
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    From profession to product: Commodication of the Swedish audit profession 1989-20102012Conference paper (Refereed)
    Abstract [en]

    During the last three decades auditing has increasing been viewed as a commercial activities. The Big4 accounting firms are some of the largest consultant firms in the world, highly profitable and with increasing market shares. Tasks that earlier has been defined as professional services has increasingly became commoditized and marketed as other goods.

    From the perspective of theory on profession the process of developing professional knowledge into marketable goods and it influence on the legitimacy of the profession is important issues.

     

    This paper presents a study of how the professional association of Swedish auditors has presented this development and attempted to legitimacy it in the eyes of the profession and the general public in the association’s magazine between the years of 1989-2010. Building on Abbotts (1991) discussion on different forms of expertise knowledge and Suddaby and Greenwood (2001) discussion of commodification and commercialization of professional knowledge we discern four areas utilized by the Swedish audit profession for presenting and legitimizing commodification of the audit function: (1) attributes connected to the professional role of an auditors increasingly become depersonalized (2) the knowledge of the auditing processes become externalized and standardized in different audit standards (32) the development of so-called Multidisciplinary Practices implies an increasing product range in audit firms implying a less salient role for auditing within these firma (4) a transferring of this commodification from the large accounting firms to smaller audit firms through a translation of the professional association of “auditing” into a number different services (product differentiation). The contribution of the paper is to describe and theorize how a commodification of a profession is diffused and how commercial and professional forces co-operation in such transformation of the audit profession

  • 54.
    Agevall, Lena
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Social Sciences. Statsvetenskap.
    Jonnergård, Karin
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Management by documents - a risk of de-professionalizing?2007In: In tension between Organization and Profession: Professionals in Nordic Public Service, Nordic Academic Presss, Lund , 2007, p. 33-56Chapter in book (Other (popular science, discussion, etc.))
    Abstract [en]

    If we have to document our professional action, will we then only perform the actions that we are supposed to document? This question reflects the content of this chapter. The chapter includes a frame of reference for studying control of professionals in organizations and illustration on different types of professional controls.

  • 55.
    Agevall, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Social Sciences.
    A Science of Unique Events2009In: The Protestant Ethic and the Spirit of Capitalism, W.W. Norton & Company, New York , 2009, p. 155-179Chapter in book (Other academic)
  • 56.
    Agevall, Ola
    Linnaeus University, Faculty of Humanities and Social Sciences, School of Social Sciences.
    Schumpeter's invitation: Sociology and the entrepreneur of economic theory2010In: From Linnaeus to the future: Letters from afar / [ed] Sven E O Hort, Växjö: Linnaeus University Press, 2010, p. 13-23Chapter in book (Other academic)
  • 57.
    Agevall, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Social Sciences.
    Varför homo economicus inte är girig2001In: Vår tids ekonomism: En kritik av nationalekonomin, Boréa, Umeå , 2001, p. 57-80Chapter in book (Other (popular science, discussion, etc.))
  • 58.
    Aggerstam, Ida
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Josefin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrning i all ära: En studie om strategi och ekonomistyrning i snabbväxande tjänsteföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis (2FE24E), Civilekonomprogrammet, controller

    Title:​ Control in all respects - ​A study of strategy and management control in fast-growing service companies

    Authors:​ Ida Aggerstam & Josefin Johansson

    Examiner:​ Elin Funck

    Supervisor:​ Lise-Lotte Kans

    Institution:​ School of Business and Economics at Linnaeus University in Växjö

    Background and problem:​ Fast-growing companies account for a large part of the overall growth in the economy and are of major importance for the country's economy. As growth increases in companies, a more formalized management control is required. Some companies have a pronounced strategy while others' strategies are reflected in the organization's actions. Some researchers argue that fast-growing companies should use formal management control while other researchers argue that they should use informal management control.

    Purpose: ​The purpose of the study is to gain a deeper understanding of strategy and management control in fast-growing service companies. The essay contributes to highlight similarities and differences in fast-growing companies strategy and management control. Focus in management control is on formal- and informal management control.

    Method:​ A qualitative comparative multivariate study with semi-structured interviews forms the basis for empirical material. In the study, three companies have been interviewed that meet criteria for being fast-growing service companies.

    Conclusion: ​A fast-growing service company's strategy may be pronounced and designed by management along with employees or may be reflected by the organization's actions. The formal management of fast-growing service companies is important for the organization's structure, division of responsibilities, planning and control while their informal management is important for employee motivation, satisfaction with duties and the organization's personal leadership style.

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  • 59.
    Agrell, Per J.
    et al.
    Catholic University of Louvain, Belgium.
    Mattsson, Pontus
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    Månsson, Jonas
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    Impacts on efficiency of merging the Swedish district courts2020In: Annals of Operations Research, ISSN 0254-5330, E-ISSN 1572-9338, Vol. 288, p. 653-679Article in journal (Refereed)
    Abstract [en]

    Judicial courts form a stringent example of public services using partially sticky inputs and outputs with heterogeneous quality. Notwithstanding, governments internationally are striving to improve the efficiency of and diminish the budget spent on court systems. Frontier methods such as data envelopment analysis are sometimes used in investigations of structural changes in the form of mergers. This essay reviews the methods used to evaluate the ex post efficiency of horizontal mergers. Identification of impacts is difficult. Therefore, three analytical frameworks are applied: (1) a technical efficiency comparison over time, (2) a metafrontier approach among mergers and non-mergers, and (3) a conditional difference-in-differences approach where non-merged twins of the actual mergers are identified by matching. In addition, both time heterogeneity and sources of efficiency change are examined ex post. The method is applied to evaluate the impact on efficiency of merging the Swedish district courts from 95 to 48 between 2000 and 2009. Whereas the stated ambition for the mergers was to improve efficiency, no structured ex post analysis has been done. Swedish courts are shown to improve efficiency from merging. In addition to the particular application, this work may inform a more general discussion on public service efficiency measurement under structural changes, and their limits and potential.

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  • 60.
    Agrell, Sofia
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Svensson, Paulina
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Vem bestämmer vem du är?: Identitetsregleringens påverkan på anställdas identitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Författare: Sofia Agrell och Paulina Svensson

    Handledare: Kjell Arvidsson

    Examinator: Hans Wessblad                                                

    Kurs: Företagsekonomi III - organisation, examensarbete (kandidat) 15 hp, 2FE78E

     

    Titel: Vem bestämmer vem du är?

     

    Problemformulering: Hur används identitetsreglering för att påverka anställdas identitet?

     

    Syfte: Uppsatsens syfte är att identifiera vilka aspekter av identitetsreglering som används inom organisationer genom att ta reda på vilka medel som används för att påverka de anställdas identitet.

     

    Metod: Studien har en deduktiv ansats med en kvalitativ datainsamling. Vid insamlingen av empiriskt material genomfördes semi-strukturerade intervjuer. Studien baseras på nio hypoteser som bygger på teoretisk insamlat material  och som sedan provats mot empirin.

     

    Slutsats: Studien har verifierat de nio olika hypoteserna kring hur identitetsreglering sker inom organisationer men också att användandet av de olika hypoteserna sker på olika nivåer. Studien visade att vissa hypoteser används mer än andra. Genom samhörighet och socialisation regleras identiteten hos den anställde lättare. Även värderingar och utbildningar visade sig vara ett effektivt medel för att påverka individens föreställningar och leda individen mot organisationens mål. Social identitet och grupper har en betydande roll för hur individer identifierar sig och studien påvisade att reglera anställda genom att delegera dem till en enhetlig grupp. Studien har även visat att en centralstyrd organisation kan forma de anställda lättare genom att använda tydliga regler som medel.

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  • 61.
    Ahl, Helene
    et al.
    Jönköping university, Sweden.
    Berglund, Karin
    Stockholm University, Sweden.
    Pettersson, Katarina
    Swedish University of Agricultural Sciences, Swecden.
    Sköld, Birgitta
    Linköping University, Sweden.
    Tillmar, Malin
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linköpings universitet.
    Entrepreneurship in rural areas: The role of women?2017In: Paper presented at: 31st RENT Conference, Lund, 16-17 NOV 2017, European Institute for Advanced Studies in Management , 2017, p. 1-20Conference paper (Refereed)
  • 62.
    Ahl, Helene
    et al.
    Jönköping University.
    Berglund, Karin
    Stockholm University.
    Pettersson, Katarina
    Swedish University of Agricultural Sciences.
    Tillmar, Malin
    Linköping University.
    Can governments support both women and entrepreneurship?2014In: Diana International Research Conference 2014: Stockholm, June 15-17 2014, 2014Conference paper (Refereed)
    Abstract [en]

    Feminism in Sweden as well as in the other Scandinavian countries was largely formulated as state feminism. The women’s movement has cooperated with feminists in the state, resulting in societies that count as the most gender equal in the world. The Scandinavian countries are consistently ranked in the top position on international gender equality indices. The state has provided a large publicly financed welfare sector that both employs many women, and makes it possible to combine work and family through family friendly policies. The last decade has seen a political change influenced by neoliberal thought, in which politicians hand over welfare state responsibilities to the market, and instead encourage entrepreneurship, not least among women. The Swedish government has since 20 years back programs and policies to promote women’s entrepreneurship. The Swedish state has during the same period shrunk the public sector and privatized many operations in services and care, which traditionally employ many women. Instead, women are encouraged to start businesses in former public sectors. Empirical studies suggest however, that all of the increase of women’s entrepreneurship in these sectors is within low-paid, micro service businesses, typically child minding.

    Traditional state feminism has also changed character. Instead of public regulations, market solutions are advocated. In this paper we ask how to theorize this change from a feminist theory perspective; we ask what the implications for feminist action are, and we ask what consequences for women’s position in society are. We use research literature and policy texts as our empirical material and conduct a critical literature analysis. We conclude that the entrepreneurship discourse challenges, and possibly weakens state feminism and feminist action as we have known it in the Scandinavian countries, but may also offer new forms of feminist resistance, on market terms. 

  • 63.
    Ahl, Helene
    et al.
    Jönköping University.
    Berglund, Karin
    Stockholm University.
    Pettersson, Katarina
    Swedish University of Agricultural Sciences.
    Tillmar, Malin
    Linköping University.
    Entrepreneurship for Equality?2013In: The International Helix conference 2013, Linköping, Sweden, June, 2013Conference paper (Refereed)
  • 64.
    Ahl, Helene
    et al.
    Jönköping University.
    Berglund, Karin
    Stockholm University.
    Pettersson, Katarina
    Swedish University of Agricultural Sciences.
    Tillmar, Malin
    Linköping University.
    From feminism to FemiInc.ism: On the uneasy relationship between feminism, entrepreneurship and the Nordic welfare state.2016In: The International Entrepreneurship and Management Journal, ISSN 1554-7191, E-ISSN 1555-1938, Vol. 12, no 2, p. 369-392Article in journal (Refereed)
    Abstract [en]

    Feminism in the Nordic countries was primarily formulated in terms of ‘state feminism’. The women’s movement cooperated with feminist government officials and politicians, resulting in societies that can be considered to be the most gender-equal societies in the world. Historically, the state provided for a large publicly-financed welfare sector which made it possible for many women to combine work and family through the state’s implementation of family-friendly policies, while simultaneously providing employment opportunities for many women. However, since the financial crisis of the 1990s, there has been a political change influenced by neo-liberal thought, in which politicians have handed over the welfare state’s responsibilities to the market, and, instead, the politicians have encouraged entrepreneurship, not least among women. Further to this development, there has been a change in emphasis from entrepreneurship (understood as starting and running a business) to entrepreneurialism which, in addition to a belief in the efficacy of market forces, also contains a social dimension where individuals are supposed to be flexible and exercise choice. In this article, we ask whether this entails a change in the feminist project in the Nordic countries, and if so, what the likely consequences are for this project, both in practice and in research. In order to answer this question, we reviewed existing Nordic research on women’s entrepreneurship and examined how this body of work conceptualizes entrepreneurship, gender, the state, and equality. We also considered whether any trends could be identified. We relate our findings to recent changes in government policy and conclude that the current discourse on entrepreneurship challenges, and possibly weakens, state feminism, but we also conclude that this discourse may also provide space for new forms of feminist action, in market terms. We coin the term FemInc.ism to denote feminist action through enterprise and we discuss a number of important challenges that research on this phenomenon is faced with.

  • 65.
    Ahl, Helene
    et al.
    Jönköping University.
    Berglund, Karin
    Stockholm University.
    Pettersson, Katarina
    Swedish University of Agricultural Sciences.
    Tillmar, Malin
    Linköping University.
    Is institutional support for women’s entrepreneurship feminist?2014In: Gender, Work & Organization: Abstracts 1-376, John Wiley & Sons, 2014, p. 142-142Conference paper (Refereed)
    Abstract [en]

    Feminism in Sweden as well as in the other Scandinavian countries was largely formulated as state feminism. The women's movement has cooperated with feminists in the state, resulting in societies that count as the most gender equal in the world. The Scandinavian countries are consistently ranked in the top position on international gender equality indices. The state has provided a large publicly financed welfare sector that both employs many women, and makes it possible to combine work and family through family friendly policies. The last decade has seen a politica l change influenced by neoliberal thought, in which politicians hand over welfare state responsibilities to the market, and instead encourage entrepreneurship, not least among women. The Swedish government has since 20 years back programs and policies to promote women's entrepreneurship. The Swedish state has during the same period shrunk the pub lic sector and privatized many operations in services and care, which traditionally employ many women. Instead, women are encouraged to start businesses in former public sectors. Empirica l studies suggest however, that all of the increase of women 's entrepreneurs hip in these sectors is within low-paid, micro service businesses, typically child minding.

    Traditional state feminism has also changed character. Instead of public regulations, market solutions are advocated. In this paper we ask how to theorize this change from a feminist theory perspective; we ask what the implications for feminist action are, and we ask what consequences for women's position in society are. We use research literature and policy texts as our empirical material and conduct a critical literature analysis. We conclude that the entrepreneurship discourse challenges, and possibly weakens state feminism and feminist action as we have known it in the Scandinavian countries, but may also offer new forms of feminist resistance, on market terms.

  • 66.
    Ahl, Helene
    et al.
    Jönköping University.
    Berglund, Karin
    Stockholm university.
    Pettersson, Katarina
    Nordregio, Stockholm.
    Tillmar, Malin
    Linköping university.
    Will business ownership support gender equality?2012Conference paper (Refereed)
    Abstract [en]

    Current Swedish as well as international policy advocates an increase inwomen’s business ownership. The reasons center around economic growth:women start businesses at a lower rate than men, and are therefore seen asan untapped resource in stagnant economies. Busienss ownership is advo-cated as a viable alternative to unemployment. Women’s business owner-ship is further seen as instrumental in the neo-liberal transformation of thepublic sector, with privatization of former public commitments in educa-tion and care. In developing countries the arguments center around pov-erty alleviation – help to self-help is advocated. Feminist arguments suchas equal distribution of power and influence among men and women arelargely absent, and a discussion of the allocation of unpaid, domestic workbetween men and women is also absent. The discussion on entrepreneur-ship and the discussion on feminism seem to live side by side, with littleexchange between them. Neither feminist theory, nor extant entrepreneur-ship theory adequately account for feminist agency and activism within aglobalized market economy, in which discourses of entrepreneurship, in-novation and economic growth take precedence. Doing so would implychallenges of and developments of concepts like enterprise, gender, growth,competition, agency, feminist activism and gender equality. In this paperwe seek to bridge and combine feminist and entrepreneurship theories innew ways. We suggest a feminist theoretical understanding of current dis-courses, practices and policies regarding entrepreneurship and women’sentrepreneurship.

  • 67.
    Ahl, Matilda
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Ett trovärdigt budskap?: En studie om påverkan på Generation Y vid branded content2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: In the beginning of September 2017, Instagram introduced an advertising policy that clearly distinguishes between advertising and influencers own opinions. As a result of the branded content advertisement it should be clear to users of the social network that the content of the influencer’s message is influenced by a business partner and that value exchange has taken place. The risk is therefore that influencers lose the credibility that is an important part of the conviction and influence of the consumer.

    Purpose: The purpose of this study is to understand how the consumer experiences that he or she in influenced by messages conveyed by branded content by influencer marketing at Instagram.

    Research question: How does the consumer perceive that he or she is affected by messages conveyed by branded content by influencer marketing at Instagram?

    Literature review: Word-of-mouth, celebrity endorsement, influencer marketing, Generation Y, reference group, self-concept, trust and the Ohanian Model of Source Credibility.

    Method: Primary data has been collected by conducting unstructured interviews with five respondents.

    Findings: This study found that messages conveyed through branded content overall were believed to lose credibility and thus also the potential for consumer impact. Therefore, in order for the consumer to be affected by that type of message, a credible message conveyed by a credible source is required, as previous research proved important for consumer conviction.

  • 68.
    Ahl, Matilda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur förändras organisationskulturen av en ledarförändring?: En fallstudie av en liten organisation 2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: The organizational culture is one of five control types in the organization's Management Control System. This means that the organization's leader is able to exercise control over the employees' behavior and decision-making through the organizational culture to enable the organization's goals to be achieved. From a theoretical perspective, however, organizational culture is an area that still lacks consensus despite a considerable amount of previous research, which, among other things, emerges from its inability to map changes in organizational culture. In order for the leader of the organization to be able to exercise control of the employees' behavior in a desired direction with the help of the organization's culture, the ability to influence and change the same when the prevailing organizational culture is dysfunctional is required. One way of implementing such a change is considered to be a change of leader, despite the opposite perceptions that exist in the previous research regarding the leader's ability to influence and change the organization's culture.

     

    Purpose: The purpose of the study is to describe how the organizational culture changes with a leadership change. Thus, the leader's opportunity to change the organizational culture is also treated.

     

    Research question: How does the organizational culture change from a leadership change?

     

    Literature review: Culture, organizational culture, leadership, the leader's possibility to change organizational culture and the Competing Values Framework.

     

    Method: Primary data has been collected through the Organizational Culture Assessment Instrument, which is an instrument that measures the key dimensions of the organizational culture. This instrument was answered by five respondents.

     

    Findings: This case study found that the leadership change that took place in the specific organization resulted in a change in the culture of the organization. Before the leadership change, the organizational culture was characterized by several types of culture, which means that the respondents then experienced an ambiguity regarding the organization's culture. However, as a result of the change of leader, this indistinctness was reduced, which meant that the change of leader led to a homogenization of the organizational culture. The change of leader thus resulted in a more dominant market culture.

  • 69.
    Ahlander, Carina
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Pereyra, Nathalie
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ett transportföretags hållbarhetsredovisning- sett ur ett intressentperspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 70.
    Ahlbeck, Jenny
    University of Kalmar, Baltic Business School.
    Virtuella rese-communities: deras roll ur ett relationsorienterat marknadsperspektiv2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Bakgrund/Problem: Hur kan ett rese-community gynna ett företags långsiktiga relation till sina kunder?

    Syftet med uppsatsen är att analysera och skapa förståelse för vilken roll och funktion rese-communities spelar ur ett relations-orienterat marknadsföringsperspektiv.

    Denna undersöknings uppläggning baseras helt på det problem som definierats samt det syfte i vilket undersökningen bedrivs. I denna uppsats har jag valt att använda mig av såväl en deskriptiv som explorativ undersökningsstrategi. Jag har också använt mig av en kombination av deduktiv och induktiv ansats, då jag anser att undersökningen präglas av en abduktivt ansats. Det metodologiska tillvägagångssättet har varit kvalitativt. Den insamlade empirin insamlades genom djupgående intervjuer med 7 specialister från olika företag som uppmärksammat fördelarna med driften av resecommunities. Intervjuerna präglades av mitt val av en kvalitativ metodval jag hela tiden eftersträvade en närhet till mina respondenter.

    Då denna uppsats är av kvalitativ art och undersökningens syfte snarare är att analysera och skapa förståelse än att komma fram till några absoluta sanningar tillåts jag inte göra några generaliseringar. Jag har dock valt att ändå försöka presentera några uppmärksammade mönster och egna tankar kring ämnet; resecommunities. De analyser jag gör presenteras i empiri och analys kapitlet där den insamlade empirin presenteras i anslutning till kommentarer från de teoretiska referensramarna. De begrepp jag har valt att fokusera på är de som uppkom vid min problemdiskussion, mina delproblem som berör begreppen; värde, lojalitet, engagemang och varumärke. De intressanta tendenser och mönster som jag kommit fram till presenteras i mitt avslutande kapitel; slutsats & diskussioner där jag även framför mina egna tankar och åsikter kring undersökningen och ämnet; rese-communities.

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  • 71.
    Ahlberg, Caroline
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Bengtsson, Anna
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Val av revisor: - en enkätstudie angående vilka faktorer som har betydelse för svenska små företag vid val av revisor2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: I Sverige råder lagstadgad revisionsplikt för samtliga aktiebolag. En auktoriserad eller godkänd revisor ska granska bolagets årsredovisning, bokföring och förvaltning. För närvarande pågår dock en debatt om hur revisionsplikten ska avskaffas för små företag.

    Syfte: Studiens syfte är att förklara vilka faktorer som har betydelse för svenska små företag vid val av revisor.

    Avgränsningar: Vår studie inriktas på svenska aktiebolag som har mellan 10 och 49 anställda.

    Metod: Vi har valt att genomföra en enkätstudie som riktar sig till VD:ar eller ekonomichefer på 100 slumpmässigt utvalda företag. Våra empiriska data har behandlats statistiskt i statistikprogrammen Minitab och SPSS.

    Slutsatser: Vi har kunnat påvisa fyra faktorer som har betydelse för svenska små företag vid val av revisor, vilka överensstämmer med vad tidigare forskning har visat för börsnoterade företag. Faktorerna utgörs av: revisionskvalitet, tillhandahållande av ytterligare tjänster, specifik branschkännedom och geografisk närhet. Därutöver har vi kommit fram till att svenska små företag även finner de två faktorerna rekommendationer från personligt nätverk och revisionsbyråns internationella representation betydelsefulla.

    Förslag till fortsatt forskning: Vi rekommenderar att fortsatt forskning inriktas på vilka faktorer som har betydelse för mikroföretag alternativt medelstora företag vid val av revisor. Ytterligare ett förslag på fortsatt forskning är att replikerande studier genomförs i små företag efter revisionspliktens avskaffande för dessa företag.

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  • 72.
    Ahlberg, Gotrik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Albin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ullah, Antor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kapitalstruktur och lönsamhet: En studie av svensk elektronikindustri2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Forskning kring kapitalstrukturens betydelse för företagens lönsamhet är splittrad då olika studier visar på olika samband. Detta beror på att det är många andra faktorer utöver kapitalstrukturen som påverkar lönsamheten, likväl som det förekommer faktorer som påverkar kapitalstrukturen i sig. Dessa faktorer är i många fall dolda och manifesteras istället i resultatet, och dessa skiljer sig åt mellan branscher, länder och andra företagsspecifika särdrag.

    Svensk elektronikindustri är den del av svensk industri som uppvisat störst tillväxt de senaste två decennierna samtidigt som den utgör en viktig del av svenskt näringsliv. Det faktum att tidigare forskning är blandad i kombination med att det saknas studier som enbart fokuserar på denna bransch i detta land uppstod ett intresse av att fastställa förhållandet mellan kapitalstruktur och lönsamhet för denna bransch. Kunskap om detta kan vara till hjälp för ägare och chefer i företag inom denna bransch när de ska fatta beslut som rör kapitalstruktur.

    Syfte

    Syftet med denna uppsats är att fastställa hur lönsamheten förhåller sig till kapitalstrukturen inom svensk elektronikindustri.

    Metod

    Uppsatsen använder sig av linjär regressionsanalys för att undersöka sambandet mellan kapitalstruktur och lönsamhet. De beroende variablerna som använts i regressionsanalysen har varit två olika lönsamhetsmått: avkastning på totalt kapital, ROA, och avkastning på eget kapital, ROE. De oberoende variablerna har utgjorts av tre olika skuldsättningsmått: kortfristig, långfristig respektive total skuldsättning. Som kontrollvariabler har omsättning och balansomslutning använts.

     

    Slutsats

    Empirin visar ett negativt förhållande mellan kortfristig, långfristig respektive total skuldsättning och lönsamhet när det mäts som ROA. När ROE används som lönsamhetsmått visade sig analysmodellen vara dåligt anpassad till att hantera datan, därmed gick det ej att dra några fullständiga slutsatser kring förhållandet mellan ROE och skuldsättning.

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  • 73.
    Ahlberg, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The board in family firms: exploring tasks, functions and arenas2014Conference paper (Other academic)
  • 74.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nepotism – the Essence of Family Business2013In: Ownership, Governance, and Value in Family Firms, 2013, p. 94-Conference paper (Other academic)
  • 75.
    Ahlberg, Jenny
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lazarevska, Aleksandra
    Audit firm adaption to expected deregulation of statutory auditing: The Swedish case2010Conference paper (Refereed)
    Abstract [en]

    In 2008 there was an expectation that the statutory audit would be abolished in Sweden within a few years. We surveyed audit firms in April 2009 in order to observe their strategic actions when facing this expected major deregulation of their market. We found that the firms appeared to be rather slow in strategic change, one reason being the presence of a strong profession; another, more speculative, reason being their belief in their strong auditing product and brand name; and a third reason being their present client base who needed to satisfy their major stakeholders, such as the state and the banks, through the audit. The agents of change, if any, appeared to be the audit chain firm and the firm partners.

  • 76.
    Ahlberg, Jenny
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Jonnergård, Karin
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The success story of transparency within EU and accounting: a conceptual analysis2012In: Paper presented at EAA 2012, 35th Annual Cogress, Ljubljana, Slovenia, May 9-11, 2012 / [ed] Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren, Faculty of Economics, University of Ljubljana , 2012Conference paper (Refereed)
  • 77.
    Ahlberg, Jenny
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Jonnergård, Karin
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The success story of transparency within EU and accounting: a conceptual analysis2012In: Paper presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012, 2012Conference paper (Refereed)
    Abstract [en]

    Transparency is a concept that has gained in popularity during the last twenty years. Today it is used to describe given or demanded information from public organizations as well as private corporations or from different entities within an organization. Two features of the concept are striking; its rapid growth in popularity and its extensive use in different areas. In accounting the concept appears either to replace the concept of openness or to pool desirable attributes of corporate information to the market. In EU the concept has been used to support arguments for reforms of both EU’s political processes and regulations of the welfare sector as well as of the corporate sector. In this paper we review the research regarding the definition, origin and use of the concept, with focus on financial and accounting literature and literature on the EU. Our aim is to detect which features of the concept of transparency that has contributed to its growth and applicability. In this paper we argue that transparency has become so popular due to its adaptableness to different contexts, as well as that it is supported by either cognitive, normative or regulative logics connected to the concept or by political, functional or social pressures that decrease earlier practices and at the same time gives space for the augmented use of the concept of transparency. To support our arguments we take our point of departure from the Scandinavian institutional theory and its approach to translations of concepts and reforms.

  • 78.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Komulainen, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Crowdsourcing: We are smarter than me?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: I och med den tilltagande teknologiska utvecklingen och globaliseringen ställs dagens företag ständigt inför nya utmaningar. För att handskas med detta måste företag arbeta för att skapa innovationer på ett sätt som de inte gjort tidigare. Det handlar om att släppa sargen ochvåga göra saker påett nytt sätt! Ett sätt för dematt göra detta är att tillämpa synsättet som kallas “Open Innovation”, alltså att man tar hjälp av intressenter utanför företaget för att bli mer innovativa. Crowdsourcing är en del av open innovation ochinnebär bland annat attföretagtar hjälp av ”folkmassan”för att skapa nya idéereller lösa problem. Intresset för open innovation och crowdsourcing ökar allt mer men trots detta har det inte skrivits så mycket i ämnet. Vi ville skriva om ämnet för att öka förståelsen för hur det används i företag, vilka som använder det och vilka utmaningar det leder till. Syfte: Syftet med denna uppsats är att beskriva hur crowdsourcing används i företag som vill använda det som ett verktyg för att skapa nya idéer.Vi vill även beskriva varför företag använder sig av det, så att företag som inte använder det ännu kan få en idé om vad det kan bidra till. Vi kommer sedan identifiera vilka utmaningar detta leder till i företags verksamhetsstyrning och slutligen ta framen rekommendation på hur företagen kan utforma sin verksamhetsstyrning på bästa sätt för att hantera utmaningarna. Metod:Vi har i uppsatsen använt oss av en kvalitativ metod, tillsammans med en abduktiv förklaringsmodell då dessa passade vårt ämne bäst.Vår empirihar vi främst samlat in genom intervjuer med företag i olika branscher.Resultat, slutsatser:De slutsatser vi kom fram till var att företag främst använder sig av open innovation och crowdsourcing till följd av förändringar i omvärlden som lett till behov att finna nya sätt att innovera. Vi kom även fram till att crowdsourcing & open innovation leder till olika utmaningar för företag, bland annat att få med sig de anställda i de nya processerna.

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  • 79.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “Bad Governance” of family firms: limitations of “good governance” discourse exemplified by governance practices of family firms2014Conference paper (Other academic)
  • 80.
    Ahlberg, Milton
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Sönegård, John
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Servicelandskap i Dagligvaruhandeln.: Image, lojalitet och relationer.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The purpose of this study is to clarify and analyze the servicescapes impact on brand image and customer loyalty among general dealers. The research question that we have used in the study is what characterizes the connection between the servicescape and the possibility to maintain and strengthen the customer relation among general dealers. The study is based on a qualitative approach and we have conducted eight interviews with experts and special advisers within the field. We have chosen to focus our study on the fact the market for general dealers have changed and the demands from the customers are severed throughout the years. The servicescape consists of the physical surroundings where the service is produced, examples of factors that influence the servicescape is the employees and the customers. The results that we present in this study focus on the ability to deliver good quality to the customer and the knowledge that the employees present to the customer. Other results are the importance of the service encounters including the customers and the employees. The last two chapters in the study are the analysis and the conclusions, which revolve around the results that we have presented, for a elaborated picture of the results we recommend these two chapters.

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    fulltext
  • 81.
    Ahlgren, Christoffer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella idrottsföreningars ekonomistyrning: En flerfallsstudie om styrverktyg2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process. Methodology: This report is based on a multi case study of four non-profit sport associations in Kronoberg region, Sweden. By a qualitative study and semi-structure interviews we have collected the empirical materials. We have interviewed the president and the treasurer of each sport association. Results and conclusions: All of our chosen sport associations have defined goals, mostly sport related, for their organization but most of them are missing a strategy to achieve these goals. Budget is the most important management control tool and all of the sport associations are practicing some kind of follow up for their budgets. The associations are using non-financial measurement like game results but have a lack of financial measurements. Keywords: Non-profit sport association, management control systems, strategic planning, budget, performance measurement

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  • 82.
    Ahlgren, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grabo, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjögren, Olivia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    COSO:s ramverk - Att vara eller att icke vara?: En studie av svenska medelstora företags kontrollaktiviteter utifrån COSO:s ramverk för intern kontroll2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och Problemdiskussion: De senaste årens företagsskandaler har bidragit till ökade krav på företags interna kontroll. När intern kontroll beskrivs används nästan alltid COSO:s ramverk som referenspunkt. Detta tog studien till en början utgångspunkt i och tanken var då att kartlägga i vilken utsträckning detta ramverk var utbrett bland svenska medelstora företag, men framförallt vad detta kunde bero på. Resultatet av studien visade att företag inte har implementerat ramverket, varpå nya frågeställningar dök upp kring vad som då kan förklara att kontrollaktiviteterna ser ut som de gör bland dessa företag.

    Syfte: Syftet med studien har varit att utreda om företag använder sig av de kontrollaktiviteter som också är omnämnda i COSO:s ramverk, trots att ramverket inte är implementerat, och vad det beror på att företag använder sig av lika eller olika aktiviteter. Studien syftar då till att undersöka om de organisatoriska faktorerna kan förklara vilka kontrollaktiviteter som används, eller om den motsägande institutionella teorin ger en bättre förklaring.

    Teori: Den teoretiska delen av studien innehåller en bakgrund om kontrollaktiviteter och intern kontroll, contingency teorin och institutionell teori. Delar av dessa teorier operationaliseras till hypoteser.

    Metod: En kvantitativ studie genomfördes genom en enkätundersökning, underbyggd av teoretiska referenspunkter som studien hade i den inledande fasen. Ett antal hypoteser testades genom deskriptiva analyser, men främst genom bivariata analyser för att studera eventuella samband.

    Resultat och Slutsats: COSO:s ramverk är inte utbrett bland svenska medelstora företag men kontrollaktiviteterna som ingår i ramverket används i väldigt stor utsträckning. Oavsett om dessa kontrollaktiviteter kommer från COSO:s ramverk eller om de existerat sedan tidigare, tyder resultatet av studien på att dessa ii institutionaliserats bland svenska medelstora företag. Studiens hypoteser, som ponerade att organisatoriska faktorer kan förklara vilka kontrollaktiviteter företag har, förkastades till stor del.

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    COSO:s ramverk
  • 83.
    Ahlgren, Louise
    et al.
    University of Kalmar, Baltic Business School.
    Lukacs, Stefan
    University of Kalmar, Baltic Business School.
    Risberg, Olivia
    University of Kalmar, Baltic Business School.
    Regioner utan gränser: En studie om hur mindre svenska tjänsteföretag drar nytta av sin region för att locka en internationell kundkrets2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen var att beskriva hur mindre tjänsteföretag drar nytta av sin region för att locka internationella gäster. Analysera hur de använder sig av platsmarknadsföring och samverkan samt ge rekommendationer till liknande företag.

    Vi har använt oss utav en abduktiv ansats samt ett kvalitativt forskningsangreppssätt. De organisationer som vi studerat och intervjuat är Mundekulla, Astrid Lindgrens Värld, Hotell Ronja samt Regionförbundet.

    Vi har använt oss av källor som kan hjälpa oss skapa en teoretisk syntes kring våra delfrågor inom ämnena: Tjänsteföretagens internationalisering och marknadsföring, Hur regioner och företag samverkar samt Hur regioner arbetar med platsmarknadsföring.

    Vi har kommit fram till att regional samverkan är av stor vikt när ett mindre tjänsteföretag ska locka en internationell kundkrets. Samverkan sker på olika nivåer.

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  • 84.
    Ahlgren, Sanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bjerhag, Agnes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om sambandet mellan informationsasymmetri och revisionskostnad: Har den nya revisionsberättelsen någon inverkan på sambandet?2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The aim of audit is to independently review and reduce the information asymmetry that exists between the owners and management of the firm. A new law about the content of the audit report was implemented 2016 with the purpose of reducing the information gap on the market. Our study is based on whether or not the amount of information asymmetry affects the audit fee and if the purpose of the new law has been reached.

    Purpose: The purpose of the study is to explain the relationship between information asymmetry and audit fee in Swedish companies listed on the stock exchange market. A comparison between the years of 2015 and 2016 is made to investigate if the new requirements on the audit report have any affection on the information asymmetry, audit fee and the relationship in between.

    Method: The study has a deductive research approach with the base of agency theory to deduce hypotheses. The sample in the quantitative research methodology consists of Swedish companies listed on small-, mid- and largecap 2015 and 2016.

    Conclusions: The result of the study concludes that there is a negative relationship between information asymmetry and audit fees. It can also be concluded that the new audit report does not contribute to a reduction of information asymmetry nor an increased audit fee.

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  • 85.
    Ahlgrimm, Michael
    University of Kalmar, Baltic Business School.
    External Knowledge Acquisition And Transfer From Innovation Clusters To Central R&D Unit: The Mediating Role Of R&D Listening Posts As Technological Gatekeepers2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Over the last few decades, the industrialized world in general and the automobile industry in particular was hit by immense changes which strongly influence the management of R&D. Trends such as globalization and sharp competition on worldwide open markets, increasing product complexity in order to meet the customers’ desires for more variety and individualization, technology fusion and cross industry innovations, high level of technological and competitive uncertainty, increasing pressure to reduce R&D budgets, and shorter time to market and reduced innovation cycles in consequence of rising competition, force companies to source external knowledge and to bring in and exploit outside-in innovations instead of reinventing them their selves. In the same way, the Open Innovation concept highlights the need for organizations to open up their innovation processes. As a consequence, many R&D organizations are being transformed in order to meet the upcoming challenges and established technological listening posts to source external knowledge in centers of technological excellence and innovation.

    This study focus on the knowledge acquisition, transformation and transfer from innovation cluster to central R&D, and examines the roles and typologies of technological gatekeepers. Based on a sound literature review and in-depth qualitative study of the case company BMW, this thesis explores how technological listening posts can take the mediating role of technology gatekeepers and how different mechanisms and typologies for gatekeeping can be deployed for optimal transformation and transfer of external knowledge into internal innovation.

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  • 86.
    Ahlin, Christofer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ahl, Gustaf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Räntenivåns påverkan på agentkostnaden 2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Big and complex organizations usually separate the ownership and control. This

    separation is most common when organizations grow too big and complex for a single owner to

    handle. In such case, they hire a management team, responsible for managing the organizations

    day to day operations. The separation of ownership and control brings a problem into the

    corporate governance. The management team doesn’t always act in the interest of the owner.

    This behavior refers to the agency problem and brings agency costs to the organization. A lot of

    studies have focused on agency problem, agency costs and how these costs in the best way can

    be reduced by mechanisms. The central mechanism for this thesis, the capital substitution

    mechanism, reduces agency costs by the organizations interest expenses. Thus it doesn’t take

    into account the interest rate of the economy, set by the central bank.

    Purpose: The purpose of this thesis is to examine whether the interest rate of the economy

    affects the mechanisms power to reduce agency costs.

    Method: The thesis utilizes a deductive research method grounded in existing theory in agency

    problem, agency costs, debt ratios and efficiency. The thesis utilizes a quantitative approach and

    data of American companies to fulfill its purpose. To estimate the agency cost, this thesis

    employs two different proxys for measuring agency costs.

    Results: The results from this study can’t draw and conclusions about whether the interest rate

    of the economy affects the capital substitution mechanisms power to reduce agency costs.

    However it shows that the management team got bigger opportunities to engage in agency cost

    related activities when interest rates are low compared to a high interest rate environment

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    Räntenivåns påverkan på agentkostnaden
  • 87.
    Ahlqvist, Staffan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mattsson, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate Social Responsibility, en indikator på investeringsnivån och utdelningskvoten?: En empirisk studie om påverkan av CSR på den svenska och amerikanska marknaden2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Master Thesis in Business Administration, School of Business and Economics, Linnaeus University, 2017.

    Authors: Staffan Ahlqvist and Jesper Mattsson

    Supervisor: Christopher von Koch

    Co-examiner: Timurs Umans

    Keywords: CSR, ESG, investment level, payout ratio

     

    Title: Corporate Social Responsibility, an indicator of the investment level and payout ratio? An empirical study of the effect of CSR on the Swedish and American market

     

    Background: Corporate Social Responsibility (CSR) is and has been a well-considered subject with several theoretical approaches. CSR is difficult to define and how it affects company performance is and has been well debated. CSR has become increasingly important for investors, which makes it more interesting to investigate its impact. Different views and institutional differences are expected to explain the relationships and differences that may exist between the Swedish and US markets regarding CSR's impact on investments and the payout ratio.

     

    Purpose: The purpose of this study is to investigate whether there is a link between the CSR-level, investments and payout ratio. As well as investigating whether there is a difference between the US and Swedish markets regarding the same relationships.

     

    Method: The study follows a quantitative method where three hypotheses, one of which is divided into two partial hypotheses, are deduced. The hypotheses consist of ESG-ratings as the independent variable and eight other control variables that are expected to affect the dependent variables. The empirical material consists of 62 unique companies from the Stockholm Stock Exchange and 579 unique companies from the New York Stock Exchange with data for the period 2010-2015. The relationships are investigated and analyzed by multiple regressions.

     

    Conclusion: The study shows contradictory results regarding the impact of the CSR-level on the investment level and the payout ratio. The study finds that in Sweden that has an institutional environment with a civil law-system, high degree of concentrated ownership and where the stakeholder theory is dominant, CSR has a positive impact on investments and the payout ratio. The study also finds that in an institutional environment where a common law-system exists, with a more diverse ownership and the shareholder perspective is dominant, there is no correlation between CSR and investment, and there is a negative relationship between CSR and the payout ratio. In addition to this, the study also finds support for that CSR affect Swedish companies more than American companies.

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  • 88.
    Ahlrot, Jenny
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Jakobsson, Malin
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Sinnesmarknadsföring: Servicelandskapets konkurrensmedel inom modebranschen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Hur använder klädföretag sinnesmarknadsföring som konkurrens-medel i sitt servicelandskap?

    Syfte

    Studera mer ingående och skapa en förståelse för hur sinnesmark-nadsföring appliceras i servicelandskap hos detaljhandlare i mo-debranschen som ett konkurrensmedel samt hur de kan förmedla en konsumentupplevelse.

    Metod

    Studien bygger på en kvalitativ metodik med deduktiv ansats samt ostrukturerade intervjuer och dolda observationer.

    Slutsats

    Sinnesmarknadsföring kan användas för att särskilja sig gentemot konkurrenterna då användningen av sinnena sker på ett annorlunda och särskiljande sätt. Klädbutikerna behöver ej aktivera alla sin-nena för att förmedla en upplevelse men att en användning av alla sinnena skapar en större konkurrensfördel. Människans fem sinnen synen, känseln, hörseln, lukten och smaken kan användas och ak-tiveras på fler olika sätt i ett servicelandskap för att förmedla något utöver produkterna.

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    Sinnesmarknadsföring
  • 89.
    Ahlström, Veronica
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Edlund Pihlaja, Frida
    Linnaeus University, School of Business and Economics, Department of Marketing.
    From zero to hero: En fallstudie om hur användandet av internt varumärkesbyggande tagit Gekås Ullared till toppen.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte och forskningsfrågor                               

    Syftet är att skapa en förståelse för internt varumärkesbyggande hos företag. Studien avser även att bidra med en insikt om hur den vetskapen kan ge bidrag till positiva kundvärden, för att stärka företagets goda anseende och därmed deras position på marknaden. För att undersöka det kommer vi utföra en fallstudie på företaget Gekås Ullared. Utifrån syftet formulerades två forskningsfrågor:

     

    1. Hur kan ett företag arbeta med internt varumärkesbyggande för att stärka sitt anseende och därmed sin position på marknaden?
    2. Hur kan ett företag med hjälp av internt varumärkesbyggande, skapa positiva kundvärde?                                                       

    Metod                                              

    Studien är en fallstudie över hur företaget Gekås Ullared arbetar med internt varumärkesbyggande. Studien utgår från en kvalitativ intervjumetod med en deduktiv forskningsansats. Vidare har det empiriska materialet samlats in genom sju semistrukturerade djupintervjuer.              

     

    Slutsatser

    Resultatet av studien visar att företag som tillämpar internt varumärkesbyggande, genom att öka förståelsen av vad varumärket står för, ämnar erhålla en mer motiverad och engagerad personalstyrka. Det i sin tur leder till att kunderna i större utsträckning mottar en positiv upplevelse av företagets varumärke. Det resulterar i att företagets goda anseende ökar och därmed stärks även dess position på marknaden.

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  • 90.
    Ahmad, Danial
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Magariños, David
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Green Marketing - The impact on consumer-based brand equity: a quantitative study among the Swedish Generation Y in the fashion clothing industry2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: Recent trends have shown a steady growth regarding environmental concerns along with the pro-environmental attitudes among the consumers, yet a contradicting behaviour is observed in the purchase of environmentally friendly products, giving birth to the phenomena of attitude-behaviour gap. A fair amount of researchers have studied this attitude-behaviour gap over the recent years, investigating this very inconsistency in order to present a solution. This specific study is based on the findings of Davari & Strutton in relation to this attitudebehavior gap, where the researchers presented a simplified model of their study as an effort in overcoming this inconsistency. This specific study is based on the simplified model, where the research unearths the effect of green marketing mix elements on four dimensions of consumerbased brand equity with Swedish Generation Y and clothing fashion industry in perspective.

    Purpose: The purpose of this study is to explain the impact of green marketing mix elements (product, price, place and promotion) on dimensions of consumer-based brand equity (brand loyalty, brand association, brand trust and perceived brand quality).

    Methodology: The research is based on quantitative approach designed in respect with the explanatory purpose. A closed-end online questionnaire was designed as the data collection method, resulting in 127 responses. The results were based on the multiple regression analysis, while the validity was tested against pearson's correlation method and reliability was tested through cronbach’s alpha.

    Conclusion: The study did not measure significant results, where green product stands out as the only element on the green marketing-mix having a positive relationship on one consumerbased brand equity dimension in this case, brand loyalty. Whereas the other elements were concluded as having no significance. Even t

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  • 91.
    Ahmad, Tania
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Berfenfeldt, Philippe
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Kondili-Sturesson, Georgios
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Corporate Social Responsibility and its Implications on Firm Performance: A case study of Emballator Lagan Plast2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility is a widely discussed concept in today’s business, with different perceptions as well as explanations regarding the meaning and impact of the concept. Organizations are becoming more aware of the concept as well as their responsibilities to the society, which in turn results in organizations devoting more resources into CSR related activities. Nowadays, it is significant to establish a proper CSR performance while also having a solid financial foundation in order to reach a long-term sustainable success.

    The purpose of this study is to describe how CSR is connected to firm performance, in terms of market share and market growth. While a growing number of studies have been made regarding investigating CSR and its various dimensions, it is still unclear what the underlying factors that tie the relationship together are. This purpose was tested on a company in southern Sweden; this company Emballator Lagan Plast (ELP) produces plastic packaging solutions for a number of industries. Alongside the literature research, a case study with semi-structured interviews was conducted at ELP in order to collect data needed to answer the purpose and research questions.

    One of the essential findings of the study revealed from the literature, which was also proven in the case study, was that CSR is a fundamental element in an organization and it should be implemented throughout the entire organization to gain maximum effect. Moreover, the findings indicate that CSR has a positive impact on ELP’s performance. Even though the relationship is not direct, it still exists through mediating roles, and it has played an important role in the company’s growth and success.

    Keywords:Corporate social responsibility, firm performance, stakeholders.

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  • 92.
    Ahmadi, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Anvedahl, Alexander
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Johansson, Niklas
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    E-livsmedel 2.0: En kvalitativ studie av livsmedelsbutikers e-handelssatsningar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this day and age we carry out our purchases through different channels. We can shop our clothes and computers in a store or online. Nowadays we can even purchase our groceries through the Internet. The biggest retailer chains within groceries in Sweden have established virtual stores online and are distributing the goods in cities throughout the country. This thesis is dedicated to investigating crucial success factors when going about selling groceries online. Our main research question for this study is “How should a grocery design their business if they want to be successful selling groceries online”. To answer this question we have used a qualitative method when we carried out our empirical research. We conducted interviews with directors and managers of stores who sell groceries online as well as in stores who don’t. The focus of the study has been on those interviews but we have also gathered relevant models and theories from areas like e-commerce. Our findings have shown us that a grocery who wants to be successful with a virtual store needs to have the right size and location. Furthermore we have concluded that a store needs specific equipment as well as a thought out information systems. We hope our findings can work as a blueprint for the store that wants to sell groceries through the Internet.   

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  • 93.
    Ahmadi, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Kågesjö, Robert
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Kreativitet och ledarskap: -På Länssjukhuset i Kalmar2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet är begreppsutvecklande där vi vill öka kunskapen om hur en

    verksamhet som kännetecknas av hierarki och standardisering är kopplat

    till kreativitetsbegreppet. Detta genom att studera ledarskapets och

    kreativitetens betydelse för, och relation till, varandra i en

    professionsbyråkrati.

    Metodik: Vi har använt oss av deduktiv ansats och en kvalitativ

    undersökningsmetod. Vi har utfört sex kvalitativa, semi-strukturerade

    intervjuer med olika chefer på Länssjukhuset i Kalmar samt elva stycken

    intervjuer med medarbetare till dessa chefer.

    Resultat: Vi har upptäckt att andra termer tillgives samma innebörd som

    kreativitetsbegreppet på Länssjukhuset i Kalmar. Istället för kreativitet

    används utveckling och förbättringsarbete, något som ständigt är i fokus.

    Ledarskapet försvåras av sin uppgift att skapa ett klimat där idéer från

    medarbetare uppmuntras och tas om hand. Ledarna på Länssjukhuset i

    Kalmar måste bland annat driva ett lyhört och synligt ledarskap för att

    kunna få medarbetarna att vara kreativa. Slutsatsen är att Länssjukhuset

    eftersom de arbetar för att främja kreativitet kan ses som väl så kreativa i

    jämförelse med verksamheter av andra slag, men att de själva inte

    använder dessa begrepp.

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  • 94.
    Ahmadi, Navid
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Baratov, Sherdor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “The Numbers Game”: En studie om effekterna av revisionskommitténs sammansättning och arbetsprocess på resultatmanipulering i svenska börsbolag2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: “The Numbers Game” - A study on the effects of the audit committee's composition and work process on earnings management in Swedish listed companies

     

    Background: The top management team's tendency to engage in earnings management is a well-known problem that has been frequently discussed in the literature. An audit committee is one of the control mechanisms set up to constrain the management's engagement in earnings management. Studies regarding the audit committee's relation to earnings management have focused primarily on the US market, which is characterized by its’ dispersed ownership structure. Few, if any, have studied the Swedish market, which differs from the US market through its’ higher ownership concentration. This therefore gives us a motif to study how the audit committee relates to earnings management in Sweden.

     

    Purpose: The purpose of this study is to investigate how the audit committee's composition and work process affect the occurrence of earnings management in Swedish listed companies.

     

    Method: We applied a deductive approach in which we used the theories Positive accounting theory (PAT), Agency theory, Institutional theory, Stewardship theory, and Critical mass theory and prior empirical studies in order to derive a number of hypothesis concerning the relationship between the audit committee's composition and work process and earnings management. The hypothesis were then tested in a cross-sectional study on companies that were listed on the Stockholm Stock Exchange as of 2017.

     

    Conclusion: The results from the study show that the audit committee's composition and work process do not have any major impact on the occurrence of earnings management in Swedish listed companies. This deviates from previous studies among US companies which show that the audit committee constraints earnings management. One explanation for this may be due to the difference in ownership structure between the countries, which indicates that major part of the monitoring role shifts from the audit committee to the controlling shareholders in Swedish companies. This in turn means that the importance of the audit committee as monitors reduces. Based on the results, we conclude that the audit committee’s composition and work process do not have any major impact on the occurrence of earnings management in Swedish listed companies.

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  • 95.
    Ahmed, Ali
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Are religious people more prosocial?: A quasi-experimental study with madrasah pupils in a rural community in India2009In: Journal for the Scientific Study of Religion, ISSN 0021-8294, E-ISSN 1468-5906, Vol. 48, no 2, p. 368-374Article in journal (Refereed)
    Abstract [en]

    Using quasi-experimental data, this article examines the relationship between religiosity and prosocial behavior. In contrast to previous studies that identify religious people by how often they attend religious services or by their self-reported religiosity, this study compares the behavior of highly devout students who are preparing to enter the clergy to the behavior of other students in a public goods game and in the dictator game. The results show that religious students were significantly more cooperative in the public goods game and significantly more generous in the dictator game than other students.

  • 96.
    Ahmed, Ali
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Can education affect pro-social behavior? Cops, economists and humanists in social dilemmas2008In: International Journal of Social Economics, ISSN 0306-8293, E-ISSN 1758-6712, Vol. 35, no 4, p. 298-307Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to examine whether education and training affect pro-social behavior. Economics students are often accused of being less pro-social. The explanations given are that less pro-social people choose to study economics or that economics studies indoctrinate students to selfish behavior. The paper experimentally tests these postulations.

    Design/methodology/approach – The paper uses the prisoner's dilemma game and stag hunt game to study cooperation across different groups of students.

    Findings – The experiment supports neither of the postulations: economics students would be indoctrinated or less pro-social people choose to study economics. However, the study shows that police cadets, who go through an education where teamwork and cooperation is promoted, become more cooperative and pro-social after their completed education.

    Originality/value – In contrast to earlier studies, this paper does not simply study economics students, but also examines if students in educational programs that promote loyalty and cooperation and encourage teamwork are more pro-social than other students.

  • 97.
    Ahmed, Ali
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Conditional reciprocity in the investment game2011In: The Social science journal (Fort Collins), ISSN 0362-3319, E-ISSN 1873-5355, Vol. 48, no 2, p. 404-408Article in journal (Refereed)
    Abstract [en]

    This paper investigates whether people are conditional reciprocators in an investment game experiment, in the sense that the more they are trusted, the more they reciprocate. The results show that the majority of participants are conditional reciprocators but that they can be classified into three types: (1) exploitative reciprocators who do not reciprocate and exploit trust; (2) egoistic reciprocators who neither exploit nor reward trust; and (3) generous reciprocators who reward trusting behavior.

  • 98.
    Ahmed, Ali
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Natinalekonomi och Statistik.
    Group identity, social distance and intergroup bias2007In: Journal of Economic Psychology, ISSN 0167-4870, E-ISSN 1872-7719, Vol. 28, no 3, p. 324-337Article in journal (Refereed)
    Abstract [en]

    This paper studies how group identity, social distance and intergroup bias may aVect economic decision-making. Two types of experimental groupings are created, and subjects are then paired with either an in-group member or an out-group member in a number of two-person games. The result of this experiment shows that out-group members face a risk of being discriminated against. The cause of the discrimination is not hostility toward out-group members; the discrimination is triggered because of higher expectations or favoritism of in-group members. This type of behavior holds, regardless of the grouping procedure.

  • 99.
    Ahmed, Ali
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Muslim discrimination:: Evidence from two lost letter experiments2010In: Journal of Applied Social Psychology, ISSN 0021-9029, E-ISSN 1559-1816, Vol. 40, no 4, p. 888-898Article in journal (Refereed)
    Abstract [en]

    Since the 9/11 terrorist attacks, there has been considerable concern about whether Muslims living in Western countries are targets of prejudice. A considerable amount of survey-based evidence suggests that Muslims are victims of discrimination. This paper tested this hypothesis. Two lost-letter experiments were conducted to test whether the difference in returned letters would be attributable to whether the addressee was Muslim or Swedish. The results show that Muslims receive far fewer letters than do Swedes. However, this discrimination only appears when the lost letters contain money; in which case, the finder gains by not posting the letter.

  • 100.
    Ahmed, Ali
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Natinalekonomi och Statistik.
    Vad säger ett efternamn? En experimentell studie av etnisk diskriminering2003Report (Other academic)
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