Entrepreneurship is in full-swing across the globe and it is widely regarded as a sustainable solution to long-unresolved economic issues like unemployment and poverty. Immigration is also a growing reality and the immigrating individuals can contribute to the new societies either by settling for a job or launching a business as an entrepreneur and in turn creating more jobs. However, social constraints are a key hurdle in the way of immigrant entrepreneurs. This paper aims to not only understand the social constraints faced by immigrant entrepreneurs but also provide a set of guidelines on how to overcome these social constraints. A qualitative research study focused on immigrant entrepreneurs in Sweden was designed around this purpose and was conducted in two cities of Sweden. Entrepreneurs in the study were from diverse nationalities of origin and business sectors. Key social constraints identified through the study are cultural differences, differences in business practices, and language – all acting as a wall for foreign entrepreneurs. Networking – both business and social – is regarded as the main solution to overcome these barriers and the weight for this lies equally on state, entrepreneurship industry, and the immigrant entrepreneurs. Immigrant entrepreneurs can overcome the social constraints by also researching their business area in detail as well as marketing themselves and their businesses especially by establishing a strong and trustable social media profile. Government needs to recognize the diversity of immigrant entrepreneurship communities and create tailor-made social interaction programs for different nationalities, educational backgrounds, and business sectors. It can also project positive image of successful immigrant entrepreneurs not only to inspire other immigrant entrepreneurs but also to increase trust regarding immigrant entrepreneurs among native population. Another important step by government could be early orientation for immigrant entrepreneurs to Swedish business market. Entrepreneurship advisory industry needs to understand immigrant entrepreneurs better and organize more multi-cultural events to lower the barriers between native and immigrant communities.

Abstract 

Master's thesis, Master of Science in Business and Economics - Controller, Linnaeus University School of Business, Växjö, spring semester 2023. 

Title: Does one plus one really equals two? 

A qualitative case study on how a private organization handles management control tensions after an acquisition. 

Background & problem

Acquisitions have become a popular approach to achieve fast and high growth. Nevertheless, it has been shown that the majority of acquisitions fail due to the difficulty of integrating the structural, cultural and strategic differences of the companies. To address these differences, it is crucial to design a management control system that considers the systems of the acquiring and acquired firms. However, existing research has not shed light on how firms should construct their control systems following a completed acquisition. The lack of interaction between the two firms eventually led to internal conflicts, also known as management control tensions. 

Purpose

The purpose of this study is to examine an organization's management control system both during and after a business acquisition. Particular attention has been given to identify and illustrate the tensions that have arisen in management control and to investigate the underlying reasons for their emergence. Finally, the investigation also aims to find and explain how these tensions in management control are handled within a private organization. 

Method

The research has investigated a private organization that carries out corporate acquisitions. The starting point for this investigation has been through a qualitative research approach with semi-structured interviews, where a case study with an explanatory character has been applied. The empirical collection has been obtained from both the acquiring and acquired companies' employees. In addition, internal documents and annual reports have been used to complement the empirical material of the study. 

Conclusion

The study identified five management tensions that have arisen after acquisitions; "Power to employees vs Formal structures", "Old systems vs New systems", "Old monitoring procedures vs New monitoring procedures," "Old benefits vs New benefits", "Old identity vs New identity". The emergence of these management control tensions is explained on the basis that there are contrasts in the management control systems of the acquiring and acquired company. Moreover, it is because the acquired employees had expectations that were not met after the acquisition. In addition, institutional logics have been another contributing factor, with one logic weakening the other. How these five management control tensions have been tackled depends on the circumstances and is thus context dependent. 

Keywords: Mergers and acquisitions, integration process, formal controls, informal controls, institutional logics, management control tensions 

Background: Circular economy is a topic that has received increasing attention amongcompanies and organizations in order to increase sustainability and counteract lack ofresources. The circular economy has no definition that is widely accepted even though it iswidely used around the world. However, there is something in common between the differentdefinitions, which is that the circular economy flows like a cycle where the products andresources do not lose value and are discarded just as quickly. The concept can be seen as animproved waste management and a business model that offers a sustainable economy.Previous studies show many different definitions of the term. At company level, it is thus stillunclear what is considered circular economy. Businesses that work with circular economyneed to adapt their financial management according to previous studies. How circularcompanies manage their operations is a topic that has not yet been investigated. Previousstudies claim that you work with circular economy as it generates economic benefits whileothers believe that it is about legitimacy. Some argue that it is more costly with circulareconomy in companies. It is therefore still not entirely clear why companies work withcircular economy.Porpuse: The purpose of the thesis is to gain an understanding of what circular economymeans according to companies, how circular companies manage and why they work withcircular economy.

Method: A qualitative interview study has been conducted in 14 different companies thatwork with circular economy.

Conclusion: The view of circular economy is thus different in different companies, but youcan still see similarities in how companies work with circular economy. The business's focusareas in the value chain can be different depending on the industry, size, product, and materialoffering. Circular businesses combine different strategies in order to work with circularity.Circular companies have a financial management that can be related to Malmi and Brown's(2008) manage and control package. However circular businesses management is based oncircular economy. All parts of the package such as vision, strategy, and goals have to beadapted to circular economy. The management within circular companies also needs to consider the time perspective. Managing in circular companies requires that you have a long-term mindset. In most companies, the big reason for working with the circular economy is profitability. However, it can be seen that other factors can also be important, such as lawsand environmental requirements. Another reason for circular economy is pressure fromvarious stakeholders and companies' personal interest in the environment.

Keywords: Circular economy, Cradle to Cradle, the 3R principle, financial management,control packages, formal financial management, the stakeholder model, legitimacy,contingency theory.

Forskningsfråga: Hur påverkas den mänskliga hållbarheten för fastighetsmäklare av resultatbaserade löneformer?  

Problem och syfte: Fastighetsmäklare är ett yrke som till stor del arbetar med resultatbaserade löner. Resultatbaserade löner kan argumenteras bidra med både positiva och negativa effekter för medarbetare. En negativ effekt som det argumenteras för är medarbetarnas välmående och att personalomsättning anses vara hög inom fastighetsmäklarbranschen. Vi ställer oss därför frågan hur den resultatbaserade lönen påverkar fastighetsmäklares välmående. Mänskligt välmående kan även ses som en del av social hållbarhet, men då social hållbarheten innefattar fler faktorer har vi i studien avgränsat det till tre faktorer som argumenteras vara viktiga för välmående på arbetsplatser. Faktorerna benämns tillsammans som mänsklig hållbarhet. Syftet med studien är att undersöka hur den resultatbaserade lönen påverkar anställdas välmående och den mänskliga hållbarheten.

Metod: Studien är en jämförande studie som utgår från en deduktiv ansats. Vi har samlat in kvalitativ data med inslag av kvantitativa data genom åtta intervjuer med fastighetsmäklare som har två olika resultatbaserade löneformer, som består av öppna frågor samt attitydfrågor.  

Slutsats: Studiens slutsats visar på att den resultatbaserade lönen inte har någon negativ påverkan på motivation och trivsel för välmående och den mänskliga hållbarheten. Den tredje faktorn hälsa visades däremot påverkas negativt för båda löneformerna. Men där skillnader för respektive löneform framkom.  

Abstract

Industry 4.0 signifies the latest phase of industrialization, focusing on digitalization, automation, and data exchange, utilizing different technologies to increase productivity and competitiveness. This work aims to identify and analyze the use of Industry 4.0 technologies in the procurement process to improve efficiency. The research questions focus on which technologies are used and their role in improving efficiency, limited to the procurement process within supply chain management, using a structured literature review as a method.

The use of IoT, CPS, Big Data Analytics, Blockchain, and Cloud Services automates procurement activities. IoT is used for real-time monitoring and automated inventory replenishment. CPS coordinates both digital and physical components in order to improve traceability and decision-making. Big Data Analytics forecasts demand as well as evaluates supplier performance. Blockchain ensures transparent and secure transactions with the help of smart contracts. Cloud Services manage real-time data and improve communication and collaboration in the supply chain. These technologies play a central role in effectiveness for the procurement process where manual inventories decrease, supplier negotiations become more efficient and demand forecasts, traceability, and decision-making improve. This, in turn, increases transparency, ensures transactions, and facilitates strategic decisions, leading to improved efficiency, resource management, and competitiveness.

Purpose 

The purpose of the work is to compile information on Industry 4.0 technologies using a systematic literature review to identify the use of technologies in the purchasing process and analyze what role these technologies play in improving efficiency.

Methodology 

A systematic literature review was conducted to gather relevant data which in turn was used to analyze and answer the research questions.

Purpose - Traditional firms within mature markets are challenged, as they have to rely a lot on adaptation of new technologies in order to keep their service sales among consumers and survive in a highly competitive globalized environment. One of the examples of a mature industry is the hotel industry, in which sustainability is a vital necessity, however implementation efforts are slow. Nowadays, a business shift is occurring from traditional to disruptive innovation models. One such model is that of the sharing economy. The aim of this thesis therefore targets the finding of the understanding and reaction, by analyzing and describing actions, of traditional hotel firms for sustaining their business in times when sharing economy firms become increasingly influential on the traditional business.

Design/methodology/approach - An abductive approach was followed throughout the thesis spanning a qualitative data analysis of the empirical base of the study, which consisted of six semi- structured interviews of traditional hotel firms that were chosen through theoretical sampling. The multiple and holistic case study setup is a means of explaining response strategies in the hotel industry.

Findings - The findings are that while some are aware of the growing impact of sharing economy on the mature industry, few firms have concrete strategies to sustain their own business in the light of the upcoming challenges. Moreover, the interviewed firms have lost large percentages of their traditional direct sales channels, making it essential to sell increasingly through online channels and third party providers such as online travel agencies. This adds to the challenge that the service offerings of sharing economy firms and established firms are becoming more comparable to each other, making it easier for the customer to compare directly which choice is preferable. The empirical data suggests that this is of relevance for both the leisure and business segment of travelers. However, there were also positive effects found, that the sharing economy is an opportunity for traditional firms to learn and for travel destinations to be boosted through increased supply and variety.

Research limitations/implications - The chosen case study setup is a means of explaining responses from the hotel industry due to the sharing economy. However, there is an indication that a similar phenomenon can occur in a different mature industry, such as the taxi industry with Uber or the financial industry with Bitcoin. Moreover, this case had hotel firms operating on a 3-star level or higher, which imposes potential limitations for the applicability. However, for the research implications this thesis includes a model that contains theoretical description of a practical phenomenon within a shifting context.

Practical implications - Traditional businesses must find new ways to highlight their unique values, core competences and what most significantly distinguishes their offering, for example beyond being an accommodation provider, in order to develop a sustainable business that can withstand the challenges in the 21st century. It is recommended for firms to assess their position in the market, their customers and competitors to decide on which strategy is best suited, as it may vary with every firm. Analogous, it is not recommended to rest on previous successes.

Originality/value - Increasing influence of the sharing economy forces traditional firms to respond with their own strategic countermeasures. However, the response of traditional firms to the impact of sharing economy firms is not well described and has empirically been insufficient. In this way, the thesis contributes to the existing research on the sharing economy and its impact by studying the consequences for and responses of firms in a mature industry. Therefore, it addressed challenges in theory all well as in practice for the affected businesses. The finding and combination of response strategies in this thesis presents a valuable contribution to academia and practical implications for the mature industries.

Title: Development and improvement of the purchasing process for transports. A case study at Wexiödisk Ab in Växjö. 

Background: An increasing number of companies choose not to perform transportation on their own and instead collaborate with third-party logistics companies. The purchasing process for transports is the process that ensures that the transport services for thecustomers are purchased. Wexiödisk experiences some problems regarding the purchasing process for transports in the form of lack of knowledge about the process’s activities, problems with standardization and feels that it is done in an old-fashioned way. This leads to waste, problems with delegation and inefficiency. An increased degree of outsourcing often leads to increased cost savings, but it is difficult to capture how costs change from managing the process internally to being managed by a third party.

Purpose: The purpose of this study is to identify non-value creating activities that currently occurs in the purchasing process for transports by mapping the process, with the intention of developing and proposing improvement work. The purpose is also to identify and investigate how costs change and what factors may affect them in a potential outsourcing of the purchasing process for transports in SME, and to develop a cost model for identifying these costs.

Method: This study is a one-case study using qualitative methods. Relevant data for the study were collected using un- and semi-structured interviews and as well as on-site observations. First, the process maps were created for the process for each market with theaim to create knowledge about the process’s activities and identifying non-value-creating activities. Subsequently, improvement proposals were identified to reduce waste. At the end, possible outsourcing of the process is analyzed and cost changes that can occur.

Conclusions: The purchasing process for transport at Wexiödisk is characterized by anumber of manual work steps and short comings in the information flow that leads to waste, especially in the form of overworking. There are more non-value-creating activities regarding the process for the foreign market than the Swedish one. Improvement proposals that have been identified and can reduce waste are in form of digitalization and development of existing business systems and increased integration. Even increased standardization. Even increased standardization of the process can have positive effects on the process and a tool to achieve it is 5S. Several costs were identified by managing the process internally, especially indirect costs. The highest cost is personnel costs for the transport manager. Costs that may be incurred in outsourcing of the process were categorized into five categories, namely contract-related costs, transaction costs, entertainment and service costs, risk costs and hidden costs. These costs depend on various factors and the size may be greater or lower depending on different conditions.

Background: Companies have lately been engaging their business activities onto social mediaand its platforms. They are taking advantage of the opportunities provided by social media and they are starting to realize the importance of content marketing.

Problem Discussion: Content marketing has been researched previously research. However, the research regarding B2B content marketing and the differences between B2B and B2C content is still rather limited. The question lingers whether the same principles apply to firms working with B2B as well. Moreover, a clear framework or guide regarding the way that content should be created does not yet exist – a guide including the aspects may be taken into account when creating content and implementing content marketing.

Purpose: The purpose of this study is to understand and describe how companies deal with the content creation process, within content marketing through social media.

Research Question: How do companies handle content creation for content marketing through social media?

Methodology: This thesis has taken a qualitative and abductive approach on the study. It hasbeen based on a multiple-case study, where semi-structured interviews took place with sevenfirms working with content marketing and content creation - in a B2B context.

Conclusion: All seven firms have a uniform understanding of content marketing, aligned withprevious research. The study concludes that there are similarities between the ways that companies handle content marketing. Furthermore, the study concludes that there are general traits that needs to always be taken into consideration when creating content s.a. long term planning, providing value to the customer, well thought out message and choosing the right channels for content distribution.

International migration has had a steady growth over the last decades and the integration of immigrants into the labour market is a challenge for many countries. Previous literature has found that immigrants, especially non-European immigrants, are disadvantaged in the labour market, and that the size of this disadvantage differs between male and female immigrants. One potential explanation for non-European immigrants’ labour market disadvantage is discrimination, which can be expressed through negative attitudes towards immigrants. Using individual data from the European Social Survey, this paper investigates whether there is a relation between negative attitudes towards immigrants and the employment gap between non-European immigrants and natives in Sweden, and whether this relation differs by gender. The results, however not statistically significant, indicate that there is a negative relation between negative attitudes towards immigrants and the immigrant-native employment gap. Moreover, the female immigrant-native employment gap is found to be more negatively affected by negative attitudes towards immigrants. 

Title: How is a trend valued? Inventory accounting in the clothing industry.

Background: Inventory is one of the major asset items in the balance sheet for clothing companies. It is therefore important that the valuation of it becomes fair and provides accurate information to the company's stakeholders. As trends today are moving faster, companies' inventories are subjected to greater obsolescence than before, making it harder to value. This means that companies in their pursuit of legitimate inventory accounting need to relate to their social context. This will be the basis for the study's problem and purpose, which therefore aims to identify the social factors that underlie inventory reporting in clothing companies.

Purpose: The study intends to provide an understanding of how the social context shapes the accounting of inventories in the clothing industry. The purpose is to supplement the knowledge of how clothing companies responds to the challenges and uncertainties in inventory accounting.

Method: Based on existing literature, a social context has been drawn up, to which companies need to relate its inventory report. The thesis then consists of a qualitative interview study with companies in the clothing industry. The purpose of the interviews is also to identify additional factors that may affect how companies inventory accounting shapes.

Results / Conclusions: The results of the survey shows that companies today are aware of the problems with fast-paced trends, but that's nothing they take into major account in their inventory accounting. It also appears that the inventory valuation in the industry today is standardized.

Syfte: Syftet med denna uppsats är att identifiera och analysera faktorer som påverkar utformningen av belöningssystem i hotellbranschen. Vidare syftar uppsatsen till att jämföra ledares och medarbetares perspektiv för att undersöka hur belöningssystemen bidrar till målkongruens.  

Metod: Studien har genomförts med en abduktiv ansats och kvalitativ metod. Genom semi- strukturerade intervjuer har data samlats in från fyra hotell i Kalmar. Data har analyserats tillsammans med teorier för att uppfylla studiens syfte och besvara dess forskningsfrågor.

Slutsatser: Ledarna spelar in på utformningen av belöningssystemet genom att belöna dem som de själva anser tillför något utöver det vanliga. Deras syn på rättvisa påverkar hur de delar ut belöningar och om man fokuserar på grupp eller individ. Ekonomiska förutsättningar styr belöningarnas storlek och budgetuppfyllelse leder till ytterligare belöningar. Att ingå i en hotellkedja bidrar med att kunna erbjuda belöningar som karriär- och utvecklingsmöjligheter men att inte tillhöra någon kedja ger däremot en större flexibilitet vid val av belöningar. En mix av individuella och gruppbaserade samt finansiella och icke-finansiella belöningar är att föredra för att uppnå målkongruens i en bransch som förutsätter samarbete. Kan man mäta prestationer på ett sätt som upplevs rättvist av medarbetare undkommer man svårigheterna med utdelning av individuella belöningar. Stämmer utdelade belöningar överens med medarbetares belöningspreferenser ökas graden av målkongruens. Finansiella belöningar kan kompensera bristande karriärmöjligheter. Icke-finansiella belöningar kan väga upp för avsaknaden av finansiella belöningar. Genom de studerade belöningssystemens utformning lyckas företagsledare på olika sätt skapa målkongruens.

Globalization and technological developments have made it possible to engage in virtual work modes. Globalization also enabled an enormous spread of the ongoing pandemic of covid-19. A situation that forced previously co-located teams to become virtual teams. This required an adaption for leaders to lead in an environment that differs vastly from traditional ones.We conducted a multiple case study with an abductive approach and qualitative method in which 10 semi-structured interviews were held with practitioners across 3 business cases that were experiencing a transition into a virtual work mode.The findings suggest that the work relations between leaders and followers change in several ways when previously co-located teams become virtual teams. This entails new challenges and a shift in the use of leadership styles as well as follower behavior.

Background: As a company it is more important than ever to consider the environmental sustainability aspect within the whole supply chain and all the stakeholders. Studies show that people's concerns about environmental sustainability increases and will continue to grow in the future. The wet dyeing process is the part of the textile production that consists of liquor and contains three main steps which are pretreatment, coloration and finishing. This process is presented as the most water, energy and chemicals consuming process within the textile industry and because of that, it is important to investigate it to be able to improve the environmental sustainability. 

Purpose: The purpose of the thesis is to increase the understanding of IKEA’s suppliers' current usage of water, energy and chemicals within the wet dyeing process. Followed by an identification of opportunities for improvements in the wet dyeing process, aiming to become more environmentally sustainable. 

Method: Through interviews with two suppliers, information regarding IKEA’s current wet dyeing processes will be collected. After that, data from relevant theoretical sources will be collected to analyze possible improvements of methods and colorants that can be relevant for IKEA as well as other companies within the textile industry to implement. 

Conclusion: For research question 1, the researchers reach the conclusion that IKEA’s supplier number one has a more environmentally sustainable wet dyeing process compared to the second supplier.. A conclusion is nevertheless drawn that improvements within both suppliers wet dyeing processes should be considered to become more environmentally sustainable. For research question 2, the researchers come to the conclusion that Spray dyeing is the best alternative method to implement for improving environmental sustainability within the wet dyeing process. The researchers also recommend companies to actively become a part of the development of bacterial colorants, the future of coloration. 

Titel: Rocket Padel - Rocket Padels order-till-leveransprocess, från inhouse till outsourcing 

Författare: Paulina Abrahamsson, Maja Johannesson, Nellie Reichel 

Handledare: Petra Andersson

Examinator: Hana Hulthén 

Bakgrund: Trenden kring outsourcing är något som pågår än idag och fortsatt visa sig lönsamt för företag. Rocket Padels nuvarande lager saknar den kapacitet som krävs för att kunna hantera de ökade antalet ordrar, som har tillkommit med dess tillväxt på marknaden. Utan tillräckligt med lagerkapacitet och resurser för att lyckas hantera den ökade antalet ordrar, kommer Rocket Padel att begränsa sig själva och bromsa sin tillväxt. Ett samarbete med en tredjepartslogistiker gör det då möjligt att hålla nere, alternativt sänka logistikkostnader i och med de stora kvantiteterna av ordrar dessa företag vanligtvis hanterar. 

Syfte: Studiens syfte är att kartlägga Rocket Padels nuvarande order-till-leveransprocess och dess brister, för att sedan kunna analysera hur tredjepartslogistikern Dreamlogistics ska kunna åtgärda dessa brister. Vidare syftar studien till att identifiera de risker och utmaningar som outsourcing resulterar i, för att slutligen komma med ett lösningsförslag på detta.  

Metod: Studien motsvarar en kvalitativ fallstudie på Rocket Padel. Analysmetodens utformning grundas i ett redan befintligt mönster i jämförelse med ett förväntat mönster. Det förväntade mönstret erhålls genom intervjuerna på Rocket Padel och Dreamlogistics, för att sedan analyseras och se det förväntade mönstret. 

Resultat: Bristsituationer har identifierats i Rocket Padels nuvarande order-till-leveransprocess, såsom: orderbekräftelse till kund i ett för tidigt skede, felplock, lager och kontor i samma lokal, storlek på packmaterial och en förväxling mellan transportbolag. Genom att Rocket Padel kommer att outsourca dess verksamhet till Dreamlogistics, kommer de att kunna åtgärda dessa brister. Som en följd av outsourcingen kommer det dock att kvarstå risker och utmaningar för Rocket Padel del.  

Bakgrund: Trenden kring outsourcing är något som pågår än idag och fortsatt visa sig lönsamt för företag. Rocket Padels nuvarande lager saknar den kapacitet som krävs för att kunna hantera de ökade antalet ordrar, som har tillkommit med dess tillväxt på marknaden. Utan tillräckligt med lagerkapacitet och resurser för att lyckas hantera den ökade antalet ordrar, kommer Rocket Padel att begränsa sig själva och bromsa sin tillväxt. Ett samarbete med en tredjepartslogistiker gör det då möjligt att hålla nere, alternativt sänka logistikkostnader i och med de stora kvantiteterna av ordrar dessa företag vanligtvis hanterar. 

Syfte: Studiens syfte är att kartlägga Rocket Padels nuvarande order-till-leveransprocess och dess brister, för att sedan kunna analysera hur tredjepartslogistikern Dreamlogistics ska kunna åtgärda dessa brister. Vidare syftar studien till att identifiera de risker och utmaningar som outsourcing resulterar i, för att slutligen komma med ett lösningsförslag på detta.  

Metod: Studien motsvarar en kvalitativ fallstudie på Rocket Padel. Analysmetodens utformning grundas i ett redan befintligt mönster i jämförelse med ett förväntat mönster. Det förväntade mönstret erhålls genom intervjuerna på Rocket Padel och Dreamlogistics, för att sedan analyseras och se det förväntade mönstret. 

Resultat: Bristsituationer har identifierats i Rocket Padels nuvarande order-till-leveransprocess, såsom: orderbekräftelse till kund i ett för tidigt skede, felplock, lager och kontor i samma lokal, storlek på packmaterial och en förväxling mellan transportbolag. Genom att Rocket Padel kommer att outsourca dess verksamhet till Dreamlogistics, kommer de att kunna åtgärda dessa brister. Som en följd av outsourcingen kommer det dock att kvarstå risker och utmaningar för Rocket Padel del.  

The question about economic inequality belongs possibly to one of the most controversial questions throughout history. The opinions regarding the pros and cons of economic inequality, but mostly regarding the degree of economic inequality are divided. Initially it was assumed that economic inequality was a precondition for economic growth since it generates investment and is essential for the creation of incentives. New research, however, suggest that growth and economic inequality has a negative relationship, especially when considered in the long run. If so, this is of great importance for economic and political decisions. Moreover, it is considered that a high degree of economic inequality prevents an inclusive political and economic society that could have a setback on the economic growth rate. This paper, taking its starting point in a mixed method, examines the relationship between economic inequality and economic growth.

Background: Electrification has resulted in an increased demand for lithium-ion batteries, which has created increased competitive pressure on the market. To maintain competitiveness and meet stakeholders' expectations, significant investments are required on the part of the company. Micropower Group, which is a leading manufacturer of chargers and lithium-ion batteries, is making a large-scale super capital investment in a new production facility. Considering that sustainability is a current topic, the company has chosen to construct the facility based on a green profile.

Purpose: The purpose of the study is to analyze and describe the early stages of the investment process, as well as when and in what way sustainability becomes decisive in the process, more specifically from initiation to decision. By proceeding from this purpose, other non-financial dimensions that play a role are also highlighted.

Method: The study is a qualitative case study that has conducted semi-structured interviews to collect empirical material. Respondents were selected through both strategic and snowball sampling. The theoretical frame of reference mainly consists of books, and scientific articles from Linnaeus University's databases, such as Google Scholar and OneSearch.

Conclusion: The original motive behind the super capital investment was the aspiration to have a leading position in the market, which required increased capacity. Emotions were central during the investment assessment and the decision was based on strategic considerations and its consistency with the company's long-term growth strategy, structure, culture, and values. Micropower Group integrated sustainability in the early stages of the investment process, mainly during propulsion and partly in decisions, by prioritizing social and environmental benefits and improvements in the work environment for strengthened corporate image, long-term growth, and profitability as well as a competitive advantage.

The invasion of Ukraine has initiated significant challenges and risks for international businesses operating in the region or engaging in trade with Ukraine. The geopolitical tensions and economic instability resulting from the conflict can impact various aspects of international business operations, including supply chains, investments, trade, and reputation management. The purpose of this thesis is to examine wether or not Russia's invasion of Ukraine has triggered a domino effect causing economic turbulence in Europe. Additionally, the authors aim to identify the types of strategies employed by various European small and medium-sized enterprises (SMEs) to manage their international operations in the aftermath of the invasion. This study further intends to explore strategies that can enhance the resilience of businesses and coporate clients during periods of turbulence.

In order to establish a solid foundation of the topic, this research has employed a qualitative strategy. By conducting semi-structured interviews, a wide range of data has been gathered, which have been analyzed in conjunction with the literature review. Through analyzing all gathered data, the outcome of the research illustrates how Russia's invasion of Ukraine has impacted various European small and medium-sized enterprises (SMEs) as well as the strategies employed to manage their international operations.

Finally, the thesis concludes that despite the significant impact of the invasion on various firms, there is evidence that, initially, some companies actually experienced profitability due to the war before the domino effect took hold. Consequently, these firms adjusted their focus, restricting imports or exports to and from Russia and Ukraine. The findings of this study emphasize the importance for firms to employ creativity, decisiveness, and transparency, particularly in managing their public image and understanding customer dynamics.

Background: The public sector like all other sectors of the economy has been influenced by digitalization. Governments and policy makers are forced to rethink their operational models and business logics. Digitalization offers organizations new ways of creating, delivering and capturing values at the same time new relationships are ensured. However, to leverage these opportunities and to avoid being stagnant, organizations need to rethink their strategies and adapt their operations to suit the digital technologies.

Purpose: This paper aims to understand the digitalization impact on the public organizations’ business models and managing the impact. The identified limited empirics in this context informed the purpose of this study.

Design/methodology/approach: This study was designed as exploratory with a case study carried out. In total four semi-structured interviews were conducted with representatives of a municipality. A combined data and concept driven strategies were used to analyse the data collected to identify how digitalization impact the way the municipality create, deliver and capture value and subsequently how they innovate their business model to adopt to digitalization

Findings: The findings revealed that digitalization is relevant to the municipality and impacts the majority of the business model components of the municipality. Thus, it was identified the municipality engaged in business model innovation to be able to adapt. The strategic agility meta-capabilities appeared to be relevant in managing the changes to the business model components.

In the contemporary knowledge economy, with academia as a major producer and distributor of formal knowledge, process and product innovation – e.g. in form of designing and enacting new curricula – is extremely important. In this spirit, we here report how an internationally recognized master program in entrepreneurship has been developed and put into practice.

An increasing number of education institutions, including many universities and colleges, are offering entrepreneurship education. This development is driven by the hope that more entrepreneurs could be "created" through such efforts, and that these entrepreneurs through their newly founded ventures will contribute to economic growth and job creation. At higher education institutions, the majority of entrepreneurship courses rely on writing business plans as a main pedagogical tool for enhancing the students' entrepreneurial capabilities. In this chapter, the authors argue instead for the need for a pedagogy that focuses on supporting students in crafting an entrepreneurial mindset as the basis for venturing activities. They discuss the potential role of games in such entrepreneurship education and present the example of an entrepreneurship game from the Swedish context, which was developed by a group of young female entrepreneurs. The authors describe the game and discuss their experiences of playing it with a group of novice entrepreneurship and management students at the master's level, and they review the effectiveness of the game in terms of how it supports students in crafting an entrepreneurial mindset. The authors conclude the chapter by outlining how entrepreneurship games could be integrated into a university curriculum and suggest some directions for future research. © 2015, IGI Global. All rights reserved.

An increasing number of education institutions, including many universities and colleges, are offering entrepreneurship education. This development is driven by the hope that more entrepreneurs could be “created” through such efforts, and that these entrepreneurs through their newly founded ventures will contribute to economic growth and job creation. At higher education institutions, the majority of entrepreneurship courses rely on writing business plans as a main pedagogical tool for enhancing the students’ entrepreneurial capabilities. In this chapter, the authors argue instead for the need for a pedagogy that focuses on supporting students in crafting an entrepreneurial mindset as the basis for venturing activities. They discuss the potential role of games in such entrepreneurship education and present the example of an entrepreneurship game from the Swedish context, which was developed by a group of young female entrepreneurs. The authors describe the game and discuss their experiences of playing it with a group of novice entrepreneurship and management students at the master’s level, and they review the effectiveness of the game in terms of how it supports students in crafting an entrepreneurial mindset. The authors conclude the chapter by outlining how entrepreneurship games could be integrated into a university curriculum and suggest some directions for future research.

Departing from the standpoint that internationalisation needs to become a more explicit part of assessing the quality of academic activity (i.e., education, research, and (business) community interaction), we elaborate upon how the intercultural composition of a student cohort could be leveraged as a road to the advancement of entrepreneurship education at the graduate level. We argue that the very heterogeneity of the students with respect to their socio-cultural background and personal experiences offers a rich potential for mutual social learning that reinforces formal education activities. Creating awareness of this collective resource opens up for self-organising processes among the students as they craft an entrepreneurial identity which guides them in their learning throughout the master programme.

With projected economy growth rates of 5.5 percent over 2013 to 2017 (OECD, 2013),countries in South East Asia (SEA) are predicted a robust and resilient economicperspective. Consequently, this is accompanied by increased interest from internationalfirms of all size aiming at market shares. However, market entry appears to be prone todifficulties as high failure and withdrawing rates of foreign companies demonstrate. Thisstudy, therefore, contributes to the understanding of how emerging country markets canbe entered strategically, by evaluating how internal and external conditions can affectmarket entry strategy and how previous internationalization theory can be applied.Vietnam, as an example for a SEA country, comes with high economic growth rates,which have created vast business and growth opportunities for companies of all size andindustries. The case is examined based on a medium sized subsidiary of a Germancompany group, located in neighboring China, currently aiming at market entry inVietnam. As academic literature determines markets as business networks and entryprocess consequently as establishing an adept position built on relationships, it isassumed that entry strategy into Vietnam first of all depends on detecting the expedientanchor points within the complex environment of Vietnam. As, from a resource basedperspective scholars, furthermore, assume competitive advantage to rest in a firm´sparticular set of resources and capabilities, a successful market entry is considered todepend on establishing relationships into this network based on the firms inherentresources. The research was conducted by investigating the company’s resources,capabilities and its entry motives for Vietnam, the impact of the external environment inVietnam as well as appropriate strategies for gaining legitimacy from it. Empirically,findings are based on a qualitative single case study of the case company supported byinterviews with key company personnel and various Vietnam experts. Thorough analysisshowed that the case company’s market entry strategy is heavily impacted by weaknessesin brand management, which appeared to be necessity on customer side for the sale ofhigh involvement products in Vietnam, as well weaknesses in its sales managementconcerning the non-transferability of its current sales staff. External influences, such ashigh impact of the government, complicated retaining of labor; As a result forweaknesses on side of the company and difficulties in the market, a direct entry modewas recommended to the case company.

The purpose of this study is to explore whether tour operators work with CSR within their organizations in Mexico, and describe how they implement it as well as why they work with it. Furthermore, the paper will analyze similarities and differences between the Swedish and Mexican tour operator’s CSR strategies as well as the reasons for this. Lastly, recommendations will be made to the Mexican tour operators on how they can gain knowledge from Swedish tour operators on CSR strategies and the development of these.The theoretical framework contains descriptions of theories on strategy, competitive advantage, the CSR Pyramid, stakeholder theory as well as CSR in the context of developing countries, which are all relevant theories for the issue studied as well as for answering the research questions. The empirical findings that have been collected through interviews with two Swedish, and two Mexican tour operators address the respective tour operator’s work with CSR in Mexico.In the analysis the theoretical framework has been put in relation to the empirical evidence. The analysis consists of how and why CSR activities are implemented in the respective organization. It also addresses the difficulties tour operators from developed countries face when implementing CSR on destinations in developing countries.Lastly, our conclusions show that there are several ways of implementing CSR in developing countries, as well as different views on why taking social responsibility within the tourism industry is important. Moreover, the main reason for this divergence lies in different perspectives, which has also been shown to be a contributing factor to the challenges faced by Swedish tour operators in the context of a developing country.In the end of the thesis recommendations will be made to Mexican firms on how to develop, and implement CSR strategies more successfully as well as recommendations for further research within the field of CSR in developing countries.

Travel is an adventure into a new unexplored culture, different from what surrounds the traveler in the usual life at home. Culture is reflected not only in architecture, food, and literature but also in social relationships. How people react to everything they hear and see is based on the characteristics of their cultures. During travel, there is a clash of multiple cultures in the faces of tourists and tourism workers. The workers are the people presenting their culture to the tourists, but how does culture itself affect the working conditions of these people? The purpose of this study is to investigate the relationship between cultural norms and the working conditions of workers in the tourism industry. To achieve the purpose of this paper, the cases of Sweden and Turkey were used, since their cultures are fundamentally different from each other. The result of this study showed that Turkish culture is largely based on social relationships and not on following regulations, which leads to corruption and disregard for labor laws. On the other hand, Swedish culture is rule-based, and these characteristics have a beneficial influence on the enforcement of labor laws. The information obtained as a result of this work can be used to study and understand how culture affects the state of working conditions and how the relationship between tourists and tourism workers differs depending on their cultural characteristics.

Title: Risk management of cloud-based ERP-systems

Writers: Fredrik Forsberg & Kevin Adamsson

Supervisor: Pia Nylinder

Examiner: Petter Boye

Course: Business administration, Bachelor thesis in finance/accounting

Course code: 2FE75E

Research question: How do companies in the automotive trade industry work with risk management of cloud-based ERP-systems?

Purpose: The purpose of this paper is to examine what risks that the cloud based ERP-systems entail and how companies in the automobile trade work with the risk management.

Method: To fulfill the purpose of this paper we have used the abductive approach. Semi-structured interviews have been conducted in order to retrieve empirical data from eight different respondents who operates in the automobile trade.

Conclusion: We have come to the conclusion that the size of the companies has a major impact on how the risk process and the risk management are done, even if the risks have the same level of priority. Greater financial resources provides more space for the companies to work with the risk management.

Keywords: Cloud based services, Cloud based ERP-system, Risks with the cloud based ERP-systems, Risk management, Risk process.

Title: The user's role in Environmental Performance Measurement- A case study on Växjö municipality

Background: Increased awareness of the environment in society, growing public pressure and more regulations have affected public organisation's efforts in the environmental field. The result of this effort is that environmental performance measurements have been implemented from the private sector so that public organisations can demonstrate improvements and make evaluations of their work on environmental issues. However, researchers argue that collecting information about performance is not enough, the information also needs to be used in the organisation. Therefore it became interesting to study how public sector managers use information from Environmental performance measurements and why the information is used.

Purpose: The purpose of this study is to describe and analyse how managers at Växjö municipality use information from Environmental Performance Measurements and explain why the information is used. In addition, the study aims at providing improvement proposals that support Växjö municipality's work on Environmental Performance Measurement.

Methods: This study is a qualitative case study with Växjö municipality as the case. In collecting data, qualitative interviews have been conducted, but data is also collected through internal documents, such as Växjö municipality's Environmental Program

Results and conclusions: The study's results shows that managers at Växjö municipality mainly use information from Environmental Performance Measurements for internal purposes, although some managers are more likely to use information than others. The study's results also shows that the work on environmental Performance Measurement can be further developed.

Abstract

Title: Reward system and motivation – A multi-case study in the construction industry

Authors: Philip Adamsson, Gabriel Andersson, Johannes Petersson

Examiner: Elin Funck

Supervisor: Natalia Semenova

Background and problem: A reward system is an instrument that is widely used, where management with help of a functional reward system can get a desired behavior from an employee. How a reward system is designed differs between sectors. The construction industry is a sector bordered by conflicts of interest between employers and employees. Is there a match between the employer's intention with reward systems and employee’s perception of the reward system? There are multiple rewards that can provide a desired behavior, but what is it that really motivate employees in the construction industry.

Purpose: The purpose of this study is to describe how the reward system is designed in the construction industry. Furthermore, the purpose of the study is to see if the employer's intentions and the employee's perception of the reward system is consistent. The study also intends to describe why, or why not employees feel that the reward system motivates them.

Methods: We conducted a multi-case study of Svensk Vattenbilningsteknik AB and TECAB Ytskyddsprodukter AB. Both companies are active in the construction industry. Empirical material were obtained through semi-structured interviews. The study had a deductive research approach.

Conclusion: We can conclude that employers should focus on the purpose of their reward system to design a functional system. According to the study, a reward system should contain a combination of financial and non-financial rewards. Finally, a financial bonus should be a part of a construction company´s reward system, because it increases employee motivation and satisfaction.

Bakgrund: Socialt företagande utmärks av entreprenörens förmåga att identifiera samhällsproblem och tillmötesgå de sociala behoven i samhället. Det finns olika definitioner av socialt entreprenörskap, och dessa antyder att de styrande drivkrafterna skiljer sig ifrån de i traditionellt entreprenörskap. De motivationsfaktorer som den sociala entreprenören har skulle kunna återspeglas i hur verksamheten bedrivs och hur organisationens grundtankar förmedlas ut i företaget. Vidare skulle detta kunna ha en påverkan i strävan efter företagets uppsatta mål, vare sig deär socialt, miljömässigt eller ekonomiskt motiverade.

Problemformulering: Vad finns det för drivkrafter hos en social entreprenör samt hur genomsyras det i företaget?Syfte:Syftet med uppsatsen är att genom fallstudie skapa ökad förståelse för den sociala entreprenören samt hur den motivation som finns visar sig iverksamheten.

Metod: För uppsatsen har en kvalitativ ansats valts,och baseras på en fallstudie av ett företag vars verksamhet utgår ifrån socialt entreprenörskap. Data har samlats in via ett abduktivt tillvägagångssätt, genom semi-strukturerade intervjuer, observationer och teoretisk insamling.

Slutsats: Uppsatsen påvisar de drivkrafter som finns hos den sociala entreprenören. Exempelvis att det primära målet är att uppnå en positiv social-och miljömässig påverkan i samhället, snarare än att generera en ekonomisk vinst. Andra drivkrafter är samtidigt att motivera och utbilda personalen inom medvetenhet om hållbarhet, säkerhet och kvalitet.

Global warming issues are a widespread problem around the world and the emissions of greenhouse gases is one of the main contributors. The transport sector emits a significant amount of greenhouse gas emissions; thus, this contributes to global warming. To tackle this challenge the Swedish state introduced in July 2018 a system called bonus-malus system which aims to increase the proportion of eco-friendly cars and in the long run reducing greenhouse gases emissions from the transport sector. This paper examines the tax system within the Bonus-Malus system. Primarily investigating if Malus, tax system, impacted the demand for electric vehicles since it introduced. The study conducted based on a short panel data from Sweden´s 21 counties for the period 2016-2020 and the analysis method applied is a regression analysis. The results of this thesis confirm a strong positive relationship between the share of newly registered battery electric vehicles (BEV) and the Malus, but much weaker influence of the other studied variables. Suggesting that tax system induce on emission seem to be efficient at boost the demand for BEV 

Purpose This study focuses on applicable methods used in the Inventory Management of Fresh Food Products and challenges encountered in their implementation. The area of concentration is the Fresh Food Retailers. Secondly, the challenges encountered in the implementation of fresh food products is also addressed. Methodology The study employs a qualitative research technique with the use of a semi-structured interview for five companies to gather data. Theory The theory section of this study first gives a brief explanation of fresh food retailers’. Secondly, it addresses the keywords of the research questions: Fresh Food Products Inventory Management, highlighting the management of the shelf-life and technological innovations in use in the inventory management of Fresh Food Products. It moves on to address the challenges encountered in the implementation of inventory management systems Empirical This represents the outcome of semi-structured qualitative interviews conducted with five companies. It started with a brief description of the company. Analysis and Discussion The analysis portrays the techniques and models used in the inventory management of shelflife and technological innovations and identification and discussion of implementation challenges or drawback of implementation. Conclusion This addresses my contribution and a futuristic approach to the topic.

It is no longer surprising that attention paid to corporate social responsibility (CSR) has increased lately, which could be due to the fact that firms action have negative or positive impacts on their stakeholders–employees, customers, investors, suppliers and community. It is the board responsibility to ensure firms pay attention to CSR matters, therefore, board composition will relatively play significant role in CSR implementation. However, prior studies have focus on board diversity, female proportion and independent directors and paid very little attention to inside board member and CSR. In order to study inside board member and CSR, the study found it interesting to look at the institutional norms of Swedish because different institutions structure board different and as such would likely influence CSR differently. The study therefore, focus on ownership concentration, employees representative director (ERD),  and CEO presence on board and found out that firm with ownership concentration and also firms having CEO on board have negative relationship with CSR, meanwhile ERD have a positive relationship with social responsibilities.  According to the findings in general board comprises of insiders have negative relationship with overall CSR (economic, governance and environmental concern) meanwhile strictly independent directors (of management, CEO, major shareholders, and firm) and female proportion have significant relationship with CSR.

In this paper we investigate how anonymous exams impact the grades for foreign-named students and if there are differences in this treatment effect against them when considering the gender of the graders. By obtaining data from Stockholm University, we used a difference-in-difference model to estimate our results. Our results show that there was no negative treatment effect against foreign-named students when considering their test scores prior and after the reform of writing exams anonymously. The results are interpreted through the fact that foreign-named students received even lower test scores after the reform, meaning that the foreign-named students did not gain from the reform. Moreover it can be said that these results can be related to “reverse-bias”, which indicates that the grader is more lenient towards foreign-named students.

Further, when estimating the relationship between the gender of the teacher and the treatment effect, our results showed evidence of female graders treating foreign-named students more negatively compared to male graders. This, due to the results which implied that male graders showed a strong positive treatment effect against foreign-named students, but hence a negative treatment against Swedish named students. Moreover the female graders showed a positive treatment effect against Swedish-named students and the contrary against foreign-named students.

Although the topic is trending globally, clear steps forward for female leadership are yet to be made. This is impacted even more by the fact that little empirical research has been conducted to examine the attitudes towards females in managerial positions from different countries' point of view. Therefore, the aim of this research is to get an understanding of the current state of affairs of female leadership in a more global context, with input from both developed and developing countries. Specifically, it explores the similarities and differences of female leadership challenges in Afghanistan and The Netherlands.

To explore challenges experienced by, as well as strategies of, Afghan and Dutch female leaders, a qualitative study was conducted. Ten semi-structured interviews were done in-person and through video calls, consisting of 5 interviews for each country. Ten participants, meeting the criteria of holding a leadership/management position, were chosen through convenience sampling. The results showed significant similarities and differences in female leadership challenges, as well as strategies. 

The unfortunate entanglement of culture in Afghanistan, under Taliban rule, has resulted in the oppression of female leaders. In the Netherlands, female leadership progress appears idealized. Nevertheless, female leaders in both countries share similar strength and strategies to cope with challenges themselves because society seemingly fails to bring change. As the results also show leadership skills specific to female leaders, societies and organizations worldwide should spread awareness and take action in gender equality, unlocking the full potential of female leadership.

Sustainable Development Goal (SDG) 17 highlights the importance that the partnership narrative plays in the implementation of SDGs. However, given the brevity of many development projects, these partnerships are often developed and concluded rapidly, with little attention given to longer-term implications or success. This paper argues that in order to create and develop partnerships that properly address the SDGs, it is imperative that a process perspective is developed that takes into account the range of stakeholders and interests, values, and the power relations between actors prior to and during the project together with a comprehensive understanding of what is success. This requires a full awareness of the project's context and previous interventions, activities, and policies. In order to illustrate the necessity of longitudinal partnerships and perspectives, a case study, a community-based development project in New Delhi, India, is used. The goal of the project has been to ensure that the community is actively involved in the entire process, eventually becoming owners of the interventions so that, when the project and partnership eventually ends, the community continues to benefit. Examples from the project are used to emphasize the importance of long-term planning and partnership driven by context-specificity, implementation processes and policy-awareness.

Purpose - Existing literature on state socialist and communist heritage as a form of tourist consumption predominately focuses on destination contexts, such as the former Soviet countries and the few remaining state communist countries (i.e. China, North Korea and Cuba). As a result, the visitation to places linked to the history of socialism and communism in the so-called western pluralist democracies has often been overlooked and, at most, unacknowledged, especially as most research on "socialist" heritage focuses on sites connected to statist heritage rather than sites connected to socialist movements. The paper aims to discuss these issues. Design/methodology/approach - This paper aims to fill the gap in terms of research focusing on these types of sites, with evidence from a range of countries in Europe and the Americas. It does so by illustrating the presence and engagement with official and non-official communist/socialist heritage at varying levels of commodification. Findings - The paper concludes that not only is there a need to broaden the concept of socialist heritage but that its framing needs to continue to be understood from present day ideological discourses and struggles with respect to the marking of urban heritage tourist locations. Originality/value - This contribution advocates the broadening of the concept of socialist heritage by acknowledging the relevance of "hidden" urban sites related to key socialist thinkers, socialist opposition to fascism, and civil wars in which the socialist movement was involved, while also drawing parallels between the levels of socialist/heritage recognition and use as a commodity in relation to the historical narrative within the studied countries.

This chapter presents a synthesis of the entire edited collection. In doing so, three key themes are developed which emerged from the chapter contributions. These themes are as follows: planning for climate change, second home community responses to climate change, and second home impacts on climate change. These themes are elaborated in the context of the relevant supporting chapters before the argument shifts into a discussion of future directions for second home and climate change research. In particular, the need for more research in the areas of planning and policy, psychological responses of second home owners, and overall resilience is stressed.

This book is the first to address the important interrelationship between second homes and climate change, which has become an increasingly relevant issue for many regions around the world.

Second homes are often a key source of tourist visitation as well as economic benefit for their host communities. The chapters provide an array of international case studies and climate change impacts, including the changing biocultural landscapes in Italy, hazard risks in the mountains of Poland, and the shifting media discussion on second homes and climate change in Finland. Topics covered focus on issues around planning and governance in second home locations, adaptation and mitigation measures implemented by second home owners, and the influence of second home owners’ place attachment in relation to second home impacts. It introduces the overall topic of second homes and climate change while also laying the groundwork for future work in this burgeoning area of research.

This book will be of significant interest to upper-level undergraduates, graduate students, and academics in the fields of geography, tourism, planning, housing studies, regional development, environmental management, and disaster management. It would also be of use for professionals who engage with second home communities, particularly planners, government officials, and environmental officers.

Heritage tourism is a growing segment of the modern tourism industry, and several studies have been undertaken to identify the individuals who participate in this type of tourism. These have indicated that heritage tourists, generally, are middle class, middle age, and well educated. However, despite their iconic role, there has been relatively little attention paid to profile of visitors to World Heritage Sites. This study aims to better understand the demography of this specific tourism segment through the use of survey-based research at three geographically diverse World Heritage Sites: Independence Hall in the USA, Studenica Monastery in Serbia, and the Archaeological Site of Volubilis in Morocco. Through the use of descriptive statistics, several over-arching trends were noted among the three sites. World Heritage Site visitors were found to be very well educated, but they did not have any similarities in relation to age, income, or residence, which contrasts the "general" heritage tourist typology. However, there were several World Heritage specific trends. While this work is a snapshot of the three sites under study and thus is difficult to generalize, it provides the basis for more comprehensive demographic research on visitors to World Heritage Sites.

The UNESCO World Heritage (WH) List is often regarded as a successful tourism brand that motivates site nominations. However, there is relatively little research dealing specifically with WH brand attraction effects, and what does exist shows conflicting results. There is a significant research gap in terms of awareness of the WH brand and its potential impact on visitation, which this study seeks to fill through a comparative analysis of three diverse case studies: Independence Hall, USA; Studenica Monastery, Serbia; and the Archaeological Site of Volubilis, Morocco. Survey data (n = 771) from these three sites were collected and analyzed resulting in three distinct clusters of visitors. One of the clusters does exhibit higher levels of awareness of the WH brand, but members of this group were not motivated by this knowledge when planning their site visit. It is concluded that the WH brand may function as a placebo, and that its importance may be tied more to political interests than economic advancement. Thus, dependency on the WH List for tourism development may potentially be detrimental for locations in the long term. The WH brand's placebo effect could result in long-term problems for both the site and those whose livelihoods depend on tourism.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­‐structured interviews.Research findings: Through the study’s interviews and their results is it possible to see that staffing companies in Växjö is working with trust. The conclusion is that staffing companies is working a lot and similar with competencies and contractual. But it differs how they work with benevolence. It seems that the staffing companies does not work a lot with benevolence and it depends on the recruiter if they want to work withbenevolence and goodwill or not and how they will do it.

Foremost, I would like to thank my tutor, Miralem Helmefalk for the guidance he provided thefew times we met while writing this thesis, also to the examiner, Anders Pehrsson for importantinsights he provided during seminars.

In addition, I would like to thank opposing team for valuable contribution and providingdifferent ideas in discovering errors and also Linnaeus university for providing a suitable andquality environment. Also, to my family, for providing moral and financial support especiallythese past few months while writing this thesis.

Nowadays the companies want to make sure that they have strong resources that can face the rapid changes in the environment. One of the most important resources is human resources. The interest of the companies to have committed employees have been increased because there is a big difference between the performance of committed employees and the rest of the employees. Committed employees perform well in the organization and help the organization to grow and face the competitive environment. Based on this, this research aims to evaluate and study the relationship between organizational commitment and individual performance.To do this one of the Multinational corporation(MNC) is selected, this MNC is the Japanese company Kansai Paint who has one subsidiary in Pakistan. The theoretical model of this study was formulated based on one dependent variable which is the individual performance and three independent variables which are an affective commitment, continuance commitment and normative commitment.The data of the research was collected by questionnaires which sent to 100 employees on Kansai Paint in Pakistan, and SPSS testing was used to analyze the data. The finding of the study exposed that the affective commitment, continuance commitment and normative commitment have a positive impact on the individual performance. At the end of the research, the conclusion of the research was drawn and several of recommendations were developed.

Sammanfattning

Titel: Vad kostar din tröja?

Datum: 2014-01-15

Författare: Diana Adolfsson, Kristin Pettersson, Dennis Sjögren

Nivå: Kandidatuppsats i ekonomistyrning 15 hp

Handledare: Petter Boye

Examinator: Thomas Karlsson

Problem och Syfte: Globalisering har idag medfört att produktion och andra processer inom företag har förlagts i olika länder runt om i världen. Svenska textilföretag gör inköp främst från Asien och oftast ägs inte fabrikerna av företagen utan de har sin produktion placerad hos olika leverantörer. Negativa händelser inom textilindustrin kopplat till arbetsvillkor, miljö och djurskydd har under årens lopp avlöst varandra och högre krav på att företagen ska ta ett större ansvar i etiska och sociala frågor ställdes från olika intressenter. Dock medför antalet leverantörer tillsammans med andra faktorer som kulturella skillnader komplikationer inom uppföljningen av ställda krav. Huvudfokus i studien är att identifiera möjliga verktyg för att styra och kontrollera leverantörerna i etiska frågor. Vidare undersöks vilka svårigheter anställda i företagen upplever med styrningen och kontrollen vilket vi relaterar till intressenters krav värderingar och företagens strävan att leva upp till dessa. Slutligen kommer textilföretagens affärsrelation till leverantörerna undersökas och vad har de för betydelse för styrningsarbetet.

Metod: Undersökningen är av kvalitativ karaktär där en abduktiv ansats tillämpats. Totalt genomfördes sex intervjuer för insamling av primärdata. Fem utgjordes av medelstora och stora företag inom textilbranschen och återstående med en universitetslärare på textilhögskolan i Borås. Ett utav de ledande textilföretagen inom CSR är H&M där insamlad information kommer från deras hemsida vilken ger uttömmande svar angående deras arbete inom området.

Slutsats: Studien har identifierat nio verktyg företagen använder och kan använda sig av i arbetet med att styra och kontrollera leverantörerna i etiska frågor. Upplevda svårigheter angav anställda i företagen vara kulturella skillnader och geografiskt avstånd vilket leder till att intressenters krav och förväntningar blir svåra att leva upp till. Verktygen i studien som framkommit tillsammans med att bygga nära och långsiktiga relationer kan bidra till att skapa en verksamhet som lever upp till intressenters värderingar.