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  • 1.
    Aaboen, Lise
    et al.
    Department of Industrial Economics and Technology Management, Norwegian University of Science and Technology, Trondheim, Norway.
    Laage-Hellman, Jens
    Department of Technology Management and Economics, Chalmers University of Technology, Gothenburg, Sweden.
    Lind, Frida
    Department of Technology Management and Economics, Chalmers University of Technology, Gothenburg, Sweden.
    Öberg, Christina
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Shih, Tommy
    Department of Business Administration, Lund University, Lund, Sweden.
    Exploring the roles of university spin-offs in business networks2016In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 59, p. 157-166Article in journal (Refereed)
    Abstract [en]

    This paper identifies different university spin-off (USO) roles related to resource interaction among business parties. It does so by mapping how USOs become part of business networks in terms of their roles relative to other parties. The theoretical frame of reference focuses on roles and resource interaction based on an industrial network approach to business markets. The empirical research is based onfive cases of USOs representing a variety in terms of technology, degree of newness, sector, and area of application. As a result of the analysis, three different roles are identified: the USO as resource mediator, resource re-combiner and resource renewer. These roles reflect how USOs adapt resources to, or require changes among, business parties' resources. The paper also discusses the main resource interfaces associated with the three roles and related challenges. The paper contributes to previous research through illustrating USOs' roles relative to business parties from a resource interaction point of view, and by pointing to the establishment of new companies in business networks as a way of implementing innovation. Finally, the paper discusses the managerial implications of the research in terms of the USO's need to understand which role to take and how to develop it.

  • 2.
    Aakerlund, Leo
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Sjöberg, Hanna
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    GRI – ett verktyg för företag att fabricera en hållbar verklighet?2023Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In society today, there is a great focus on sustainability and that companies should contribute to sustainable development. One way to do this is through transparency between the company and its stakeholders regarding how they work on these important issues. This is done through sustainability reports that can be designed in different ways, but this study focuses on those that follow the Global Reporting Initiative, which is the dominant framework globally.

     

    Prior research has shown mixed conclusions regarding GRI and its usefulness. In these, both positive and negative aspects of the framework have been highlighted. This study examines what and how high and low ranked businesses based on SBI report to study the usefulness of GRI. In addition, various theories will be used to examine what may be the reasons for the similarities and differences between the groups. This result is also related to prior research that studied sustainability reporting in connection with the selected theories.

     

    The study was conducted as a method where qualitative data was quantified through a quantitative content analysis. The sustainability reports of 32 companies were reviewed based on their GRI-index and data was then statistically tested using Chi-square-tests and a Fisher's exact test. The study shows that there is no significant difference in what the high and low ranked businesses report. This difference applies to the total number of indicators as well as within the different series, economic, environmental and social. Regarding how the companies report, the study shows that the low ranked businesses are more likely to report indicators for which they do not meet the requirements, this result is also statistically significant. The reasons for the similarities and differences that were identified can be discussed in relations to institutional theory, legitimacy theory and stakeholder theory.

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  • 3.
    Aal, Kotaiba Abdul
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Di Pietro, Laura
    Roma Tre University, Rome, Italy.
    Edvardsson, Bo
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Renzi, Maria Francesca
    Roma Tre University, Rome, Italy.
    Guglielmetti Mugion, Roberta
    Roma Tre University, Rome, Italy.
    Innovation in service ecosystems: An empirical study of the integration of values, brands, service systems and experience rooms2016In: Journal of Service Management, ISSN 1757-5818, E-ISSN 1757-5826, Vol. 27, no 4, p. 619-651Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to extend the understanding of innovation in service ecosystems by focussing on the role of values resonance in relation to the integration of brands, service systems and experience rooms.

    Design/methodology/approach – An empirical, explorative case study of an innovative service system is carried out using a narrative approach and presented in the form of a saga.

    Findings – Insights gleaned from the empirical study are used for conceptual developments. Analysis of the empirical case study is presented as four lessons linked to values, brands, service systems and experience rooms.

    Originality/value – The paper extends a conceptual framework of innovative resource integration in service ecosystems. The paper also contributes four propositions to inform theory: values resonance is a basis for service innovation, the innovative integration of brands based on values resonance can foster innovation, the integration of resources across service system boundaries grounded in values resonance can enable innovation and the integration of experience rooms into a coherent servicescape based on values resonance can support novel forms of resource integration and value co-creation efforts in service ecosystems.

    Keywords Service-dominant logic, Brands, Service innovation, Resource integration, Service ecosystem, Values resonance

    Paper type Research paper

  • 4.
    Aas, T. H.
    et al.
    University of Agder, NOR ; NORCE Norwegian Research Centre, NOR.
    Hjemdahl, K. M.
    Norwegian Research Centre, NOR.
    Nordgård, D.
    University of Agder, NOR ; NORCE Norwegian Research Centre, NOR.
    Wästlund, Erik
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Department of Social and Psychological Studies (from 2013).
    Outbound open innovation in tourism: Lessons from an innovation project in Norway2021In: Managing Open Service Innovation / [ed] A-L Mention ; Tor Helge Aas, World Scientific, 2021, p. 167-185Chapter in book (Other academic)
    Abstract [en]

    The concept of open innovation was introduced by Henry Chesbrough in 2003 and refers to firms' use of inflows and outflows of knowledge to improve innovation processes. The concept has received considerable scholarly attention, but most research has focused on how manufacturing firms can manage inflows of knowledge during their product innovation processes. How outflows of knowledge can be managed by service firms during their innovation processes has until now not received the same scholarly attention. In this chapter, we therefore aim to contribute in filling this knowledge gap by observing an innovation project in tourism during its implementation. The findings suggested that tourism firms reveal different types of knowledge to other tourism firms in non-pecuniary outbound open innovation processes. In this case the knowledge was revealed in joint workshops where several firms participated and in bi-lateral meetings between two firms, and sometimes the knowledge was transferred via consultants or researchers that acted as "knowledge mediators". The findings also suggested that tourism firms decided to reveal knowledge to other firms to improve their image, increase the market size and to sharpen up their own business. Implications for management as well as the need for further research are discussed in the chapter.

  • 5.
    Aas, Tor Helge
    et al.
    University of Agder, Norway.
    Hjemdahl, Kirsti
    University of Agder, Norway.
    Högberg, Johan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Nordgård, Daniel
    University of Agder, Norway.
    Olsson Ramberg, Marcus
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Wästlund, Erik
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Contextualizing mobile advertisement using location based services: A field experiment2019Conference paper (Other academic)
  • 6.
    Abadzhiev, Andrey
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Scaling sustainable technology in a traditional industryManuscript (preprint) (Other academic)
  • 7.
    Abadzhiev, Andrey
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Wood We Change?: Business Model Innovation Towards Sustainability Transitions: Studying the Wood Construction Industry2021Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    Innovations based on sustainable technologies have been widely considered as a remedy for addressing societal and environmental problems in many industries. However, the large-scale adoption of such innovations goes beyond technology and requires organizing the business in a way that drive industrial transformations across actors and system layers, such as market structures, institutional frames, consumer behavior, and business values. 

    The aim of this dissertation is to understand how industrial firms organize for system change towards sustainability. The study is a compilation of two papers within the same research context: the development of sustainable technology in the construction industry. The overlapping unit of analysis for both papers is business model innovation. Paper I examines how industry firms combine and complement business models with different innovation types to accelerate sustainable technology. Paper II identifies how a change in the business model and value creation logic that occur on a firm level accelerate sustainable technology and shape the socio-technical system. Together, both papers help paint a more complete picture of the business model role in transitions towards sustainability. The theoretical frame of this dissertation spans several domains: business model, innovation management, and sustainability transitions. Building on a multi-disciplinary premise, the study takes into account the organizational and the systemic parts of the change process by linking the company perspective (business models) to the wider governance of sustainability transitions. 

    The findings underline the importance of business models that combine production efficiency with higher customer engagement and more collective value creation for driving larger-scale transitions toward sustainability. Moreover, business models in combination with different innovation types, such as product, process and positioning, act together and complement each other to achieve high sustainability and business outcomes. 

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  • 8.
    Abadzhiev, Andrey
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Sukhov, Alexandre
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Sihvonen, Antti
    Jyväskylä University, FIN.
    Johnson, Mikael
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Managing the complexity of green innovation2022In: European Journal of Innovation Management, ISSN 1460-1060, E-ISSN 1758-7115, Vol. 25, no 6, p. 850-866Article in journal (Refereed)
    Abstract [en]

    Purpose Green innovation can promote both environmental sustainability and economic growth. However, its development and implementation can be complex due to the need to align innovation activities within and across companies. In this study, the authors examined how this complexity can be managed by analyzing how individual companies combine different innovation activities to develop green innovation, and how companies along the value chain align to implement these innovations. Design/methodology/approach The dataset comprises both interviews and a survey of senior executives from the Swedish wood construction industry. These data were first analyzed by using fuzzy set qualitative comparative analysis (fsQCA) to identify innovation activity configurations at the level of the individual company. The interviews were then analyzed to identify alignment mechanisms enabling the implementation of green innovation along the value chain. Findings At the company level, the authors found three innovation activity configurations with varying levels of complexity: (1) systemic innovation by proactive companies, (2) process innovation by reactive companies and (3) inaction by technology-independent companies. On the value chain level, the authors found three alignment mechanisms that facilitate the implementation of green innovation along the value chain. These mechanisms promote cooperation by increasing efficiency, opening up new market opportunities and increasing the level of servitization. Originality/value This paper analyzes the complexity of green innovation and provides novel insights into how complexity is managed at the level of both the individual company and the value chain.

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  • 9.
    Abdelamir, Ali
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Egerup, Gabriel
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Legitimacy strategies in sustainability reporting: A study of negative disclosure strategies' impact on stakeholders2023Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). Though, negative disclosure may also be released as it could improve transparency, enhance trust, and decrease the risk of green or whitewashing tendencies (Hahn & Lüfs, 2014, Hahn & Reimsbach, 2013). However, when disclosing negative information, it is important for companies to legitimize the negative aspects, as the negative information could otherwise harm the company. As a result of this, different legitimacy strategies are used by companies when disclosing negative information (Hahn et al., 2021). Based on this, this thesis explores and analyses strategies for disclosing negative sustainability information. In particular, the study examines companies within the fast fashion industry, a heavily debated sector in regard to sustainability, which indicates that the companies within the business should try to legitimize themselves. 

     

    To fulfil the purpose of this study the choice was made to conduct a content analysis and semi-structured interviews, where four fast fashion companies’ (H&M, SHEIN, Boohoo and American Eagle) sustainability reports were analysed to identify negative sustainability disclosure and assess how the companies’ tried to legitimize these negative aspects. Later, the disclosure strategies’ impacts on stakeholders were examined through 10 semi-structured interviews with concerned stakeholders. The results show that the companies subject to research did use the strategies corrective action, marginalization, abstraction, and preventive action to legitimize negative sustainability issues. The strategies were often not effective in enhancing legitimacy mainly because of too vague measures, but also because of the disbelief from stakeholders regarding the industry’s will and ability to change. However, the findings also indicated that the negative disclosure could enhance a bit of legitimacy as it signalled transparency and accountability, which is preferred compared to denial or compliance. 

     

    The study’s implications are important for scholars and practitioners. The theoretical contributions were added to the research field of negative disclosure and legitimacy strategies, and the implications are important for managers working within the fast fashion industry as well. This is because the results of this study will develop their knowledge of how certain negative disclosures strategies can play a both positive and negative role in enhancing the legitimacy towards stakeholders.  

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  • 10.
    Abdelamir, Ali
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Lilja, Tova
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Äga eller hyra verksamhetslokaler - en studie om organisationers tillvägagångssätt och beslutsfattande2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 11. Abdoulkarim, Karima
    et al.
    Abdi Dirieh, Hamda
    Corporate Social Responsibility  in Supply Chain Management: A case Study of Volvo Group2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The concept of corporate social responsibility has become integral part of businesses´ strategy and communication. Under pressure or voluntary, social responsibility is neglected by any company, and at least definitely not by big corporations. That said, there is a difference between the determination of businesses in being responsibly and their efforts in acting responsibly. This thesis aims at investigating the reasons that motivate a company to address CSR issues and also to understand how CSR can influence the specific area of the supply chain management. To apprehend these questions a single case study was conducted in order to empirically study an important company -Volvo Group- and analyse the way it approaches and integrates CSR. The data used during this writing is mostly made of interviews with supply chain’s staff. When the findings are discussed in the light of the theory, the authors could conclude that Volvo group’s motivation -showed or hidden- behind CSR is to gain more reputation and visibility. The level of CSR integration in Volvo Group’s supply chain management shows a partial determination in fully addressing CSR. However a study of the others department of Volvo Group could maybe lead to different result.

  • 12.
    Abdulrahman, Abubakar
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Hussien, Citra
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    The Role Of Online Video Advertising In Brand Awareness2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose is to examine the role of online video advertising in brand awareness. In order to provide marketers information regarding the impact online video advertising has on its customers, as online video advertising is increasing in relevance in terms of creating brand awareness.

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  • 13.
    ABEI, YOLANDA AJI
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Impact of Internal Control on Fraud Detection and Prevention in Microfinance Institutions2021Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on eight MFIs in Cameroon. Primary data will be obtained from fourteen semi-structured interviews. Data will be analysed manually using thematic analysis. The findings revealed that internal control has a positive impact on fraud detection and prevention in MFIs by reducing fraud incentive, opportunity, rationalization, and capability. Further, findings revealed that the greatest causes of fraud in MFIs are poor remuneration, weak monitoring, and a poor internal control system. Therefore, for the purpose of future fraud prevention, MFIs should ensure to improve their remuneration schemes, improve1 their monitoring system and ensure regular internal control system updates in term of software and design. The study also, suggests further research on this topic in MFIs with a case study in other countries of the world. It will also be interesting for other researchers to explore how the aspect of capability as a key determinant of fraud can be reduced. This thesis contributes to academic literature as there is lack of studies on the impact of internal control on fraud detection and prevention in MFIs.

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  • 14.
    Abo-Hareb, Elias
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Ahmad, Daniel
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Revisorers upplevelser av tidsstyrningens påverkan på arbetstillfredsställelsen2023Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Auditors are considered the most important resource of audit firms, yet many auditors have chosen to leave the auditing industry. One of the fundamental factors for auditors’ decision to leave audit firms is decreased job satisfaction. In the audit industry, time management, is the dominant form of control that primarily affects audit associates and senior auditors. However, time management has become increasingly tighter in recent years, leading to higher demands for completing the audit within significantly tighter time frames. Tighter time management leads to increased time pressure and stress, which can affect auditors’ job satisfaction, and their decision to leave the audit industry. To further understand how time management may influence auditors’ job satisfaction, self-determination theory was considered, emphasizing the importance of basic psychological needs such as competence, relatedness and autonomy. By considering self-determination theory, a more nuanced understanding was obtained of how time management affected auditors’ job satisfaction. 

    Previous studies have mainly focused on how dysfunctional behaviours develop due to tighter time management. However, there are limited studies on how time management impacts auditors’ job satisfaction, resulting in an identified knowledge gap. Therefore, the purpose of this study is to increase understanding of how audit associates and senior auditors in the audit industry perceive that time management affects their job satisfaction. To achieve this purpose, a qualitative method was applied. 15 interviews were conducted with audit associates and senior auditors working at one of the Big Four audit firms. 

    The results of the study show that auditors perceive the time management as something positive for their job satisfaction. The auditors experienced that time management provided clear goals, planning, structure, and opportunities for professional development, which increased job satisfaction. However, those auditors who did not experience job satisfaction referred to understaffing as a factor that resulted in increased workload and, consequently, lower job satisfaction. Therefore, the study can be said to contribute to a better understanding of how audit associates and senior auditors perceive the impact of time management on their job satisfaction.

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  • 15.
    Abrahamsson, Carl
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013).
    Ritvala, Lucas
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013).
    The effects of customer moods on value co-creation practises: A study based on student’s experiences from a restaurant setting2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the service industry, value creation has emerged from being something where service providers are the sole creators of value, into something where customers are equal creators of value. Nowadays it is seen as value co-creation between the two parties. Authors Echeverri & Skålén (2011) identified five value co-creation practises in the public transportation industry between customer and supplier. The findings of Luong (2005) suggest that a service providers actions have an influence on the customers mood. No previous research has been conducted into how a customer’s mood affects value co-creation, and more specifically the value co-creation practises identified. These identified practises in relation to customer mood were researched upon in a restaurant setting through a qualitative study with semi-structured interviews. The research was conducted with 10 different respondents and the purpose was to find out whether differences in customer moods affected the value being co-created between customer and supplier/service personnel. It was found out that customers in a positive mood, more easily ignored smaller service complications which made value co-creation opportunities harder to identify. Customers in a negative mood made it easier for service personnel to identify poorly performed touchpoints in the value co-creation practises between the supplier and customer due to a more reactive behaviour that indicated that they were dissatisfied. Further findings states that different value co-creation practises could produce more co-created value than others. This was found out when comparing the results of each practise and mood.

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  • 16.
    Abramsson, Johannes
    et al.
    Karlstad University.
    Cederwall, Albert
    Karlstad University.
    Samskapandets påverkan på varumärkesupplevelsen: -      I en hyresvärd-hyresgäst kontext2018Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
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  • 17.
    Ade, Adam
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Nilsson, David
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Önen, Mahabad
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Varumärken: Hur bygger man varumärken?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    I dagens konkurrenssamhälle är det viktigt att företagen bygger en identitet och att de kan särskilja sig gentemot konkurrenter. Det är där varumärken får sin betydelse och roll. Det är även viktigt för konsumenterna att kunna skapa sig en egen identitet genom att välja företagens olika produkter. Varumärken kostar mycket pengar och tar lång tid att bygga upp, så det är viktigt att företagen förvaltar det på rätt sätt. Vad kännetecknar då ett starkt varumärke och hur bygger man upp ett sådant?

    Syftet med denna uppsats är att utreda och analysera vilka komponenter som krävs för att bygga ett starkt varumärke. Vi valde att använda en kvalitativ metod och sju olika företag intervjuades. De modeller vi framför allt använde var Aakers och Melins modeller om hur man bygger starka varumärken.

    Resultatet visar att de komponenter som exempelvis Melin och Aaker framhåller om hur man bygger starka varumärken, även används av företagen. Exempelvis framhävs kontinuitet och konsekvens mycket i teorierna, och detta stämmer överrens med vad som framkom i intervjuerna. Det är också viktigt att man har en historia, en berättelse om hur företaget skapades, hur länge det har funnits och vad som har åstadkommits. Det är delvis sammankopplat med att det tar lång tid att bygga ett varumärke. Det tar tid att slå sig in på en marknad och etablera sig i konsumenternas medvetande, det vill säga öka sin varumärkeskännedom. Ytterligare en sak är att man måste ha en kvalité på sina produkter. Om produkten man säljer inte har tillräckligt god kvalité är det mycket svårt att bygga ett varumärke

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  • 18. Adolfsson, Björn
    et al.
    Ericson, Christian
    Olsson, Mikael
    Alkoholreklam och ungdomar - en studie av gymnasieungdomars relation till alkoholreklam och tillhörande produkter2003Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [sv]

    Den här uppsatsen diskuterar reklam för alkoholhaltiga drycker och gymnasieungdomar. Vårt syfte är att undersöka gymnasieungdomars relation till reklam för alkoholhaltiga drycker och dess tillhörande produkter. För att uppnå syftet har vi genomfört en kvantitativ studie i form av en enkät som gymnasieungdomar runt om i landet har fyllt i. Det rör sig om 468 elever fördelat på åtta olika städer i södra delen av Sverige. Med hjälp av vår analys drar vi slutsatsen att gymnasieungdomar i hög utsträckning är medvetna och kunniga när det gäller reklam för alkoholhaltiga drycker och dess produkter. Gymnasieungdomar visar prov på stor kännedom men många har problem med att skilja på lättöl och starköl. Många gymnasieungdomar använder alkohol ofta och säger sig påverkas i liten utsträckning av reklamen. Vidare ses reklamen för lättöl som ett sätt att få folk att köpa starkare öl eller förstärka varumärket.

  • 19.
    Afshari Vafa, Behrouz
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Forsmark, Mathias
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Earnings Management by classification shifting of income statements items2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 20. Agastyaraju, Aravind Nagaraju
    et al.
    Mahato, Manish
    Adaptation of Controllable Variables in the Marketing Mix in Relation to Local Culture: A Case Study of Volvo Cars India Limited2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
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    Thesis
  • 21.
    Agerstig Rosenqvist, Therese
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Håller PPP i Östersjöns handelsområde?2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Baltic sea has always been an important transit hub for neighboring countries and the sea have made ​​it possible for the countries to trade with each other and thus create an international trade among themselves to each other. During 1700-1800's, the production took off and because of the mercantilism international trade developed. To establish their exchange rate, many countries have followed different standards, such as the gold standard where the currency's value was determined from the value of the corresponding quantity of gold which implies that the exchange rates were fixed. Based on the gold standard different theories was developed, such as the law of one price and purchasing power parity with the principles that a single currency will have the same purchasing power in other countries, which implies that a commodity should be bought for the same amount of currency, whether it is domestic or foreign. These theories have been studied several times, both for the short and long term, with the few countries to a greater number.

    In order to test this, two econometric tests of the variables were made​​, stationarity test and cointegration test. The stationarity test showed that all variables except the time series that was used to test relative PPP suffered from non-stationarity and therefore needed to be differentiated to be used to test the PPP. The cointegration test showed that no one of the time series suffered of cointegration and therefore further correction models was not needed to be done.

    The results from the econometric estimates showed that absolute and relative PPP could not be confirmed, nor denied, since no significant coefficients were identified. In the testing of real exchange rate for relative PPP significant time series were given but not in accordance with the nullhypothesis and therefore the null hypothesis is rejected that the relative PPP holds. From the results it is concluded that the PPP cannot be confirmed without that further studies must be done.

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  • 22.
    Agerstig Rosenqvist, Therese
    et al.
    Karlstad University.
    Engfeldt, Elin
    Karlstad University.
    Från Plan- til Marknadsekonomi: En ekonomisk studie av inkomstutvecklingen i forna Sovjetunionen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 23.
    Aghanifor, Ishmael
    http://www.eurafrika.com.
    Charging the use of studded tires in Stockholm city-A cost Benefit analysis2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The stockholm county proposed legislation in 2010 on the use of studded tires in the city. The aim of the policy was to reduce the use of studded tires by 50 percent. The research question investigates the authenticity of the policy where it was hypothesized that the net social benefits for the imposition of this charge was less than or equal to zero. Emperical literatures were chosen systematically and with the help of theories on welfare economics, a meta analysis was employed quantifying cost and benefits of all outcomes. The findings shows that the NSB is less than zero meaning that it was a wise decision to reject the proposal.

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    CBA on Studded tires used
  • 24.
    Agnemyr, Helena
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Främjar Starta företag-dagen kvinnors företagande?2010Report (Other (popular science, discussion, etc.))
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  • 25.
    Agnemyr, Helena
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Valdemarsson, Rebecka
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Mångfaldens komplexitet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom att vi lever i ett samhälle som präglas av en bred mångfald blir begreppet mångfald allt mer aktuellt, både för arbetsgivare och för medarbetare. Mångfald som begrepp är svårdefinierat och komplext med flera olika betydelser. Enligt Ds 2000:69 varierar begreppet beroende på organisation. Ökad mångfald kan skapa fördelar för organisationer, bland annat genom fler perspektiv på eventuella problem vilket i sin tur kan leda till bättre lösningar (Kearney et al. 2009). Handikappförvaltningen i Västra Götalandsregionen (VGR) har uppmärksammat begreppet mångfald och har arbetat fram en mångfaldsplan som ska genomsyra hela verksamheten och det vardagliga arbetet.

     

    Syftet med denna uppsats har varit att försöka reda ut skillnader och likheter mellan hur begreppet mångfald uppfattas i det dagliga arbetslivet och hur begreppet beskrivs i dokument vid Handikappförvaltningen i VGR.

     

    För att uppnå syftet har författarna genomfört en kvalitativ studie vid Handikappförvaltningen i VGR och haft öppna intervjuer med åtta personer vid förvaltningen. Även vid intervjuerna framgick det att begreppet mångfald är ett vitt begrepp som är svårt att definiera. Författarna har även valt att fokusera på begreppet mångfald i samband med rekryteringar, då rekryteringar ger arbetsgivaren en viss möjlighet att påverka verksamheten. Trots att flera av respondenterna påpekade vikten av en arbetsplats som är präglad av det svenska samhället betonade de att oavsett vilket land de sökande är ifrån, deras kön eller sexuella läggning så är det kompetensen som är det viktiga för att få en verksamhet som fungerar och är framgångsrik.

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  • 26.
    Ahlberg, Alexander
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Hult, Ann-Lovise
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Existerar revisorers misslyckande?: En kvantitativ studie om kunskapsskillnader inom revisorsprofessionen2020Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Auditors are one of the groups causing the audit expectation gap since they sometimes fail to identify their areas of responsibility. Financial scandals have negatively affected the trust that the companies’ stakeholders have for audit reports. An increased trust can, among others, result in a more effective capital market, as a result from increased trust to the audit report.

    Previous studies have examined whether or not audit education directed at the public has an effect on the audit expectation gap. Whether or not the work experience of auditors has an effect on the audit expectation gap have not been studied to a great extent. Following financial scandals, there have been shown to be a failure among auditors, since they are not fully aware of their areas of responsibility. The aim of the study is to examine whether or not work experience affect this failure, and thereby contribute to a relatively unexplored field, within the audit expectation gap.

    A quantitative study was conducted using questionnaires to collect data. The result indicates that Swedish auditors are generally knowledgeable, but not fully aware of their areas of responsibility. However, the result shows no statistical evidence that indicates that failure of the auditor is affected by work experience.

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  • 27. Ahlberg, Alexander
    et al.
    Hult, Ann-Lovise
    Working from home and audit quality: A study of Swedish auditors with high home demands2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. Working from home to this extent is a new phenomenon, and thus, there is a need to further research the effects on auditors. 

    In this thesis, the factors influencing RAQ behavior are theorized based on the Job Demand-Control-Support (JDCS) model. This thesis examines how auditors with high home demands perceive time pressure, workload, and work-life balance to be affected when working from home and how it affects their propensity to engage in RAQ behavior. Furthermore, this thesis aims to examine if there are gender differences in auditors’ perceptions regarding these factors. In this thesis, high home demands mean having at least one child under the age of twelve. Data was collected using a qualitative method and conducting 14 interviews on how the auditors perceive the factors influencing RAQ behavior have been affected while working from home.

    The result of the thesis indicates that the propensity of auditors engaging in RAQ behavior is decreased when auditors with high home demands are working from home. Also, the results indicate that both male and female auditors with high home demands enjoy working from home and that there has been a decreased propensity to engage in RAQ behavior. This thesis highlights how the propensity of auditors with high home demands engaging in RAQ can be reduced, contributing to overall higher audit quality.

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  • 28. Ahlenius, Emma
    et al.
    Eklöf, Nathalie
    Hur påverkar nöjes/fritidsaktiviteter ett köpcentrums attraktivitet?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Köpcentrum har under de senaste 20 åren utvecklats och blivit en plats för mer än bara inköp av varor. I och med nöjesrevolutionen är nöjes/fritidsaktiviteter inte längre ett främmande inslag i köpcentrum för konsumenter. Flertalet författare har identifierat faktorer som skapar attraktivitet och ofta nämns dessa aktiviteter som en faktor. Syftet med denna uppsats var att undersöka hur dessa nöjes/fritidsaktiviteter påverkar ett köpcentrums attraktivitet. I teorin förklaras begreppet attraktivitet och hur det kan påverkaa konsumenternas syn på köpcentrumet. Konsumenternas ständiga efterfrågan av olika form av underhållning beskrivs och dessutom redogör teorin för hur adderandet av nöjes/fritidsaktiviteter har påverkat köpcentrum. I denna studie har det använts en kvantitativ metod och datainsamlingen utfördes med strukturerade intervjuer. Intervjuerna genomfördes personligen med totalt 140 respondenter vid två separata tillfällen. I empirin presenteras de resultat som sammanställts i form av tabeller. Intervjublanketten placeras som bilaga (bilaga 1) och tabellerna (tabell 1-8) diskuteras vidare i analysen. Analysen diskuterar och kontrollerar huruvida resultaten överensstämmer med tidigare forskning som finns i teorin. Slutsatsen är att nöjes/fritidsaktiviteter påverkar ett köpcentrums attraktivitet genom att skapa ett positivt helhetsintryck.

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  • 29.
    Ahlijah, Jakin Elikem Fui Yaw
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Education and Economic Development: A Case Study of Ghana2023Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ever since Ghana gained independence, its policy makers have identified education as a tool to foster economic growth and development. In recognition of the vast potential for national development that education presents Ghana, various governments have invested considerably in the sector. These investments have been in the form of educational sector reforms, as well as yearly reoccurring expenditure. Despite these massive investments however, very little work has been done to empirically investigate the impact of such expenditure on the nation’s economy.

    This paper uses data from Ghana to empirically assess the nature of the relationship between education expenditure (a proxy for human capital development) and GDP growth (a proxy for economic growth). The Granger Causality Test is applied to education expenditure and GDP growth data, from 2003 to 2018. Using data from this same time frame, separate Granger Causality tests are also implemented to test the relationship between Gross Enrollment Rates/ Total Completion Rates, at some levels of education, and GDP growth.  

    Interestingly enough, the analysis shows no Granger causal relationship between our main variables of interest (Total Education Expenditure and GDP growth). Results also show that none of the education variables Granger cause GDP growth, if the test uses 1 lag and also if the test uses 3 lags. Additionally, results show that whether the test uses 1 lag or 2 lags, GDP growth Granger causes the percentage of total government expenditure that is dedicated to education. Results for tests that use 2 lags also shows that the only education variable that Granger causes GDP growth is enrolment rate at the primary level, with GDP growth also not Granger causing any education variable apart from the percentage of government expenditure dedicated to education. In the case of the test using 3 lags, results show that GDP growth Granger causes only one education variable which is expenditure on the Senior High School level.

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  • 30.
    Ahlin, Karin
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013). Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Design och utvärdering av modell för operationell digital mognad2022Report (Other academic)
    Abstract [sv]

    Föreliggande rapport beskriver kravställning, design, test och utvärdering av en modell för mätning av individers digitala kunskap – något vi här valt att kalla ”operationell digital mognad” – inom vård- och omsorgssektorn. Begreppet operationell digital mognad ska tolkas som individens kunskap om digitala hjälpmedel ur ett sociotekniskt perspektiv,”Kraven på modellen var att den skulle kunna användas repetitivt för att mäta den digitala mognaden ur ett sociotekniskt perspektiv, det vill säga att digitala hjälpmedel används för att stödja en organisation och att individer ska nyttja hjälpmedlen för att utföra sina arbetsuppgifter.

    Underlaget för modellen har varit Pentagonmodellen, framtagen av Schiefloe (2003), som innehåller följande dimensioner: formell struktur, teknik och infrastruktur, sociala relationer och nätverk, interaktion samt kultur och kompetens. För att få fram digital mognad, har vi även valt att lägga till dimensionen personlig motivation. Modellen översattes sedan till en enkät med påståenden kopplade till digitala hjälpmedel och miljöer. Påståendena i enkäten kunde besvaras på en skala som gick från ”Jag är enig” till ”Jag är helt oenig”. Resultatet från enkäten, både från 2021 och 2022, visar att motivationen för att använda digitala hjälpmedel är hög. Respondenterna hade även god kunskap om den formella strukturen. Kultur och kompetens, teknik och infrastruktur samt interaktion fick också relativt höga poäng

    Utvärderingen av modellen visar att det är viktigt med operationell digital mognad även för vård- och omsorgspersonal. Vi fick även bekräftat att modellen innehöll intressanta dimensioner för att mäta operationell digital mognad, med undantag för dimensionen sociala relationer och nätverk. Vi kunde också konstatera att resultatet från enkäten behöver innehålla jämförelser med tidigare mätningar, eftersom målet för operationell digital mognad förändras över tid, och gå att bryta ner på olika detaljnivåer. Resultatet behöver även kopplas till utbildningsåtgärder. För att uppnå en iterativ process med att mäta operationell digital mognad föreslås ytterligare utredning kring dimensionen sociala relationer och nätverk, möjligheter att omvandla enkäten från deskriptiv till prediktiv samt fler presentationsmöjligheter.

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  • 31.
    Ahmed, Mohammed
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Service Quality in Accounting Firms: its Effect on Client Satisfaction and Loyalty: A quantitative study based on the Swedish listed companies2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Background: The quality of service is considered as an essential component in any service industry. It has been evolved in service marketing and has often been used in other research fields and sectors. Further, researchers have emphasized the importance of measuring the quality dimensions over years and in various industries in order to manage it. Also, they have proposed that enhancing the quality of services enhances customer satisfaction and loyalty, in turn that will enable the service provider to meet the changes and challenges in its business environment.

    Purpose: Based on listed companies’ perception at Nasdaq Stockholm OMX, the study seeks to evaluate the service quality provided by accounting firms in Sweden and determine the situation of its dimensions, as well as to explore their direct impact on the client satisfaction and client loyalty. In addition, the study utilizes the SERVPERF model to measure the service quality’s dimensions.

    Approach/methodology: To achieve the purpose, the study conducts a deductive and quantitative approach with explanatory purpose. Also, the data has been collected based an online questionnaire. It was sent to 450 listed companies at Nasdaq Stockholm OMX, resulting in a sample of 58 respondents. The analysis has been conducted based on regression analysis.

    Result/discussion: the research presents and discusses the result based on two hypotheses groups separately. The first hypotheses group regarding the impact of service quality and its dimensions on customer satisfaction. The second hypotheses group concerning the impact of service quality and its dimensions on customer loyalty.

    Originality: To the researcher’s knowledge this study is considered as a first attempt using a multi-dimension scale to assess the service quality of the accounting firms in Sweden based on the perception of Swedish listed companies. 

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  • 32.
    Ahmed, Tekosher
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Att identifiera signaler för obestånd i tid2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.

    In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency. It is caused mainly because of bad business and leadership.  Eventually will  poor profitability lead  to consuming of equity capital and place the company in an illiquid situation. Then it may be difficult for the company to pay their bills and signals of insolvency become obvious and  the  banks start then to sharpen  their attention on the companies and intensify the follow-up works.

    Another find-out  of the  study  is  that local factors which  are  contributing to failure are  the  large companies that are active  in the area. When they are in a bad situation, it affects the suppliers. The big difference between service and manufacturing companies  regarding insolvency  is  that service companies are more flexible regarding cutting down costs when bad times come.

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  • 33.
    Aichigui, Victor
    et al.
    Linköpings universitet.
    Johansson, Elisabeth
    Linköpings universitet, Logistik- och kvalitetsutveckling.
    Löfberg, Nina
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Witell, Lars
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013). Linköpings universitet, Företagsekonomi.
    Servitization in SME manufacturing firms: A one-way road2015In: Proceedings of QUIS 14: The 14th International Research Symposium on Service Excellence inManagement 2015, 2015, Vol. 14, p. 965-968Conference paper (Refereed)
    Abstract [en]

    The importance for manufacturing firms to add services to their offerings has been asserted over and over again (Neu and Brown 2005). Adding services to product sales require manufacturing firms to develop other types of offerings such as maintenance services, hybrid offerings or integrated solutions. This implies using new and often unknown practices to be able to provide services. Previous research has focused on the benefits of servitization (Gebauer, Gustafsson, and Witell 2011), albeit in larger firms. Hence, similar research on Small and Medium sized Enterprises (SME) has been scarce. Furthermore, servitization as a unidirectional transition process can be questioned as researchers argue that manufacturing firms might offer different types of services simultaneously and might not have the intention to take the next step that a transition process suggests (Kowalkowski et al. 2015). Moreover, previous research shows that the step from offering after-sales services and repair to offering more advanced services, e.g. process-related services, is rather big. For those services different mindsets are required within the organization; more advanced services would require a service oriented mindset, whereas after-sales services only requires the firm to have a product oriented mindset (Löfberg 2014).

  • 34.
    Akaka, Melissa A.
    et al.
    Daniels College of BusinessUniversity of Denver.
    Koskela-Huotari, Kaisa
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013). Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Vargo, Stephen L.
    Shidler College of BusinessUniversity of Hawai’i at Mānoa.
    Further Advancing Service Science with Service-Dominant Logic: Service Ecosystems, Institutions, and their Implications for Innovation2019In: Handbook of Service Science, Volume II / [ed] Maglio, P. P., Kieliszewski, C. A., Spohrer, J. C., Lyons, K., Patricio, L. & Sawatani, Y., New York: Springer, 2019, Volume II, p. 641-659Chapter in book (Refereed)
    Abstract [en]

    Service-dominant (S-D) logic has been recognized as a theoretical foundation for developing a science of service. As the field of service science advances the understanding of value cocreation in service systems, S-D logic continues to evolve as well. Recent updates and consolidation of the foundational premises establish five core axioms of S-D logic and outline a pathway for understanding the role of institutions in value cocreation in general, and innovation in particular. This chapter overviews the evolution of S-D logic and its service ecosystems view, which can contribute to the furthering the development of service science and advancing the study of innovation in service systems. Future research directions are proposed.

  • 35.
    Akin, Serdar
    Karlstad University.
    Aggregerad konsumtion: En ekonometrisk studie2009Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect.

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  • 36.
    Aknooni, Nina
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT. Karlstad University.
    Carlsson, Charlotte
    Karlstad University. Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Vilken bank väljer du?  : - en nyckeltalsanalys av de fyra storbankerna i  Sverige 2009Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Title: Which bank do you choose? – A ratio analysis of the four major banks in Sweden 

     

    Background and problem: In 2008 the world was hit by an economic crisis. The crisis 

    has affected the major Swedish banks, mainly through increased credit losses. The 

    increase in credit losses incurred due to various factors but mainly due to banks' 

    exposures in the Baltic’s. The study should be considered whether any bank fared better 

    than the others, but even if some deterioration due to the economic crisis. This should be 

    investigated by using various financial ratios selected for this study. 

     

    Purpose: The aim of this study is to compare the four main banks in Sweden, 

    Handelsbanken, Nordea, SEB and Swedbank, based on some selected indicators. We also 

    want to study how they influenced by the current economic crisis by studying a five-year 

    period between 2004 and 2008. 

     

    Methodology: For the collection of information, we mainly rely on banks' annual 

    reports, literature in finance and business valuation, and external information.  

    By studying the ratios for the years concerned, we shall compare the banks with each 

    other and study the extent of the crisis. 

     

    Results and conclusions: The results of the study's indicators show deterioration in 

    values for all of the banks in 2008 and the first quarter of 2009. The reason for these 

    declines is based in the current economic crisis. The most obvious change that is visible is 

    the increased credit losses that affect net income, which in turn affect many of the 

    selected ratios. The key figure shows the most visible changes is the credit loss rate, return 

    on equity and earnings per share. Furthermore, the economies of the banks are expected 

    to decrease further in 2009. 

     

    Proposal for further study: Our proposal for a further study is to follow the banks of 

    the current crisis and to study further about the indicators to get a deeper understanding 

    of what influenced the banks. A further proposal is to study how the banks are recovering 

    after the crisis during 2008. 

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    Vilken bank väljer du?
  • 37.
    Akopian, Edward
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Al Salloum, Ranim
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Kommunikation genom finansiella rapporter vid krishantering2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the theory of legitimacy the concept legitimacy is explained as a resource that a company can depend on for its survival and something that a company strives to be allocated by the society. A company's legitimacy can be affected by strategically designing annual reports or other publicly available documents.

    The purpose of this study is to describe how banks that have been in a crisis have handled their communication through financial reports to affect the legitimacy and why they have chosen to act in the way that they have done. The study is based on the theory of legitimacy and legitimacy strategies that can be used to restore legitimacy in a crisis and how a legitimacy gap can emerge if the society's expectations and values ​​are not being followed. As a complement to the theory of legitimacy, the stakeholder theory is also taken into account to describe how the company can act in relation to its stakeholders and not only its investors.

    The study is based on a qualitative research approach where a qualitative content analysis was carried out with empirical data in the form of inductive coding of secondary data of two large Swedish banks which were chosen by non random sampling. The empirical data is an inductive coding from six annual and sustainability reports of two large banks in Sweden that have been in crisis when there is a deficiency in their work against preventing money laundering where they are being discovered by the Swedish Financial Supervisory Authority. The results from the coding of the reports are then analyzed to find out which strategies the banks used in a crisis and why they communicated in the way that they did.

    After a bank has experienced a crisis, it is important for the bank to regain its legitimacy in order to create trust to its customers and stakeholders. The banks have in different times used similar legitimacy strategies for similar crises, but there are situations where companies use different strategies in their annual and sustainability reports. The banks strive to follow the society's expectations and create trust, and therefore they describe what measures have been taken to handle the situation and what its approach has been.

  • 38.
    Al Yassiri, Hasanein
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Hur AI-tjänster för kundupplevelser i organisationer kan skapa nytta: en intervjustudie2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstract

    Organisationer investerar numera i artificiell intelligens inom området kundupplevelser, så kallat customer experience, CX. CX är kundernas eller användarnas holistiska uppfattning av ett företag, organisation eller varumärke under hela kundresan, som omfattar planering av köp, genomförande av köp och upplevelsen efter ett köp, i synnerhet kundens köpresa. AI, artificiell intelligens och CX har diskuterats som koncept ända sedan 1950–1960-talet men det är på senare år som både AI och CX har blivit två starka modeord. Det finns mycket forskning sedan många år tillbaka kring AI och CX som separata ämnen men området ”AI inom CX” utifrån affärsperspektiv är relativt nytt. Alltså AI som används för att förbättra kundupplevelsen som i tur ska förbättra organisationens resultat.

    Syftet med denna uppsats är att undersöka och analysera hur investeringar i AI-tjänster, för kundupplevelser i utvalda organisationer, kan skapa affärs- och verksamhetsnytta. Undersökningen består av litteraturstudier och kvalitativa intervjuer eller så kallade semistrukturerade, med totalt fyra respondenter från organisationer både i den offentliga och privata sektorn. Intervjuerna genomfördes via kommunikationsverktyget Zoom. Litteraturstudien leder fram till en modell över affärsnytta med AI-tjänster som tar hänsyn till flera aspekter: AI-tjänster inom kundupplevelser, kunder och segmentering, upplevd kundnytta, AI-tjänster internt, upplevd affärs- och verksamhetsnytta och organisationens mål med AI-tjänsterna.

    Uppsatsstudiens viktigaste slutsatser är att AI-tjänster inom kundupplever skapar affärs-och verksamhetsnytta och har förändrat kundupplevelsen till det bättre trots att det är ett relativt nytt AI-tillämpningsområde. Exempel på AI-tjänster inom CX är AI-Chatbotar, röstrobotar och AI-baserade sök-och rekommendationstjänster. Tre av fyra organisationer i undersökningen anger att AI-tjänster inom kundupplevelser har bra avkastning på investeringen.

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  • 39.
    Al-Ameri, Leyth
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Oil And The Macroeconomy: Empirical evidence from 10 OECD countries2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines the oil price-macro economy relationship by means of analyzing the impact ofoil price on Industrial production, real effective exchange rate, long term interest rate and inflation rate for a sample of ten OECD countries using quarterly data for the period 1970q1-2011q1.The impact of oil price shock on industrial production is negative and occurs with a lag of one year. However, the impact has weakened considerably compared to the 1970s. The impact on real effective exchange rate is negative/positive for a net importer/exporter, and the magnitude of the shock depends on the county´s share of net import/export of total world demand/supply. Interest rates are affected negatively, through increase in inflation rates following the oil price shock. The effect tends to die out after 5-8 quarters following the shock for most of the variables and countries. This paper also applies alternative methods to test for unit root and cointegration, which takes into account for structural breaks in the data. The weakness of Phillips-Peron test is clearly demonstrated in the case of inflation rates and interest rates, where the test falsely considered the series to be non-stationary when they in fact are stationary around a structural break. There is also strong evidence of cointegration between oil price and inflation rates and between oil price and interest rates, especially when taking account for structural breaks.

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    Oil macroeconomy
  • 40.
    Albinsson, Anton
    Karlstad University.
    Content Marketing: Att nå ut till Generation Y2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    fulltext
  • 41.
    Albinsson, Jennifer
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lang, Alice
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Klientpåverkan vid värdering av privatbostäder: Client influence at valuation of private housing2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Valuation of private housing is usually done by registered real estate agents on behalf of owners of residentials or cottages. A valuation is made in connection with changed life situations and aims to produce a value of the client’s house, cottage or apartment that is accepted on the private housing market. To confirm a value of an object on the private housing market, the estate agent has to process different elements to confirm the final value. One factor that is important for the valuating process is the general information about the object (house, cottages, or apartment), where the client in question is an important source of information. Previous research shows that clients have the ability to influence the estate agents and the final value statements. Furthermore, it is also shown that the clients can influence the final value and estate agents by using different techniques.

    The thesis describes the relationship between client influence and the estates agent's behavior in a process of valuation of private housing. This study is made from the perspective of a real estate agent, who are today's estate agents in the private housing market. This study will also reflect the real estate agent´s views on the phenomenon of client influence. The purpose of this thesis is to study how real estate agents perceive attempts of influence from their clients. Real estate agents´ also tend to see that different situations during the valuation process of private housing tend to make clients influence in various amounts.

    The thesis has been made by doing a qualitative study, which means that the empirical data is retrieved from interviews with real estate agents. The questions used for the interview can be found in The Appendix and are based on facts gathered from various scientific articles and student literature. The interview guide was conducted on eight real estate agents who have been active real estate agents for at least five years in a medium-sized city in Sweden, which in this case is defined as approximately 100,000 inhabitants.

    Based on the results of the study, it is concluded that real estate agents sense tendencies of influence from their clients in connection with a valuation process. It is also important to mention that the real estate agents say that they can sense a various attempt of influence from their clients, depending on for what reason the situation of the valuation is made.

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    Klientpåverkan vid värdering av privatbostäder
  • 42.
    Aldabbour, Mahmoud
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Effektivisering av projektstyrning genom införandet av ett styrningsverktyg: En fallstudie av ett svenskt allmännyttigt bostadsbolag2020Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [sv]

    Syftet med studien var att undersöka och få en djupare förståelse för övergången

    från att driva projekt utan en specifik styrningsmodell till att börja använda ett

    gemensamt styrningsverktyg. En kvalitativ fallstudie baserad på semistrukturerade

    intervjuer användes för att få förståelse för utmaningarna som upplevdes av

    projektledare i det sättet de driver projekt och deras försök att driva projekt på ett

    mer strukturerat arbetssätt. Ett allmännyttigt bostadsbolag i Mellansverige, som

    driver tiotal verksamhetsutvecklings och sociala projekt utan någon specifik

    styrmodell, med totalt åtta deltagare var objekt till fallstudien. Intervjumaterialet

    bearbetades via en tematisk analys och genererade tre teman. Samtliga teman

    tydde på att respondenterna upplever en del utmaningar och brister och uttrycker

    behov för att förbättra sättet de driver projekt. Dessa teman och

    förbättringsområden är: Vem gör vad? Problemet är stuprörtänket och vad är det

    man vill uppnå med projektet? Slutsatsen är att projektverksamheten i

    fallföretaget brister i avseende som gäller beställning och överlämning av projekt,

    förankring och kommunikation i företaget och beställarkompetens. Dessa

    förbättringsområden behöver utvecklas för att effektivisera projektverksamheten.

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    fulltext
  • 43.
    Aleali, Seyed Amir
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Qasim, Muhammad
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Can Sustainability be a Key Driver of Innovation and Competitive Advantage?: Case of IKEA2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility (CSR) is a practice of companies on their way towards sustainability. It allows them to measure their impact on environment and society, and to create a balance between economic, social and environmental aspects. Becoming more and more sustainable means that companies need to find new ways of operating throughout the whole value chain that creates competitive advantage by providing an innovation opportunity. Innovation that concerns environmental as well as economic impact of the product/service on the society; that is called eco-innovation. Eco-innovation can be a guarantee of sustainable competitive advantage (SCA) to the companies that practice sustainability.     

    The purpose of this master thesis is to investigate the reasons companies practice sustainability and whether or not sustainability is a driver of innovation and competitive advantage. Since the global company IKEA is among top sustainability leaders in the Scandinavian region, we decided to study this company for our research.

    Qualitative research and case study design were chosen as appropriate research methods to conduct this study. The global company ”IKEA” was chosen as the case for the empirical studies of this thesis.

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    fulltext
  • 44.
    Alem, Peggy
    et al.
    Karlstad University, Division for Business and Economics.
    Karlsson, Therese
    Karlstad University, Division for Business and Economics.
    Marketing towards students: A study of Swedish companies' accumulated budget and attitudes towards students2005Independent thesis Advanced level (degree of Master (Two Years)), 15 credits / 22,5 HE creditsStudent thesis
  • 45.
    Alfaysal, Rami
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Andersson, Emma
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    The diffusion of Gender Policy in Accounting firms: the role of company structure and size2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Women have a few managerial positions compared to men in audit and accounting firms. It said that large companies have intentions to increase the number of women accountants in managerial positions. The study is investigating the implementation of gender policies and diversity in auditing firm with a specific focus on how company size may impact how organizations come to work with issues of gender and diversity. A qualitative method has been implemented in this study, by conducting 17 semi-structured interviews with women auditors and accountants, working in 4 large firms and 5 small firms in Sweden. The study shows that the policies of the large companies are not fully implemented. While setting policies for small firms will just help women auditors/accountants to improve their career education.

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    fulltext
  • 46.
    Alfredsson, Adina
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Lidbäck, Julia
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Distansarbetets påverkan på olika kulturtyper2022Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Digitalization has created new ways of working that blur the previous limitations in terms of time and place. One such form of work is teleworking, which has increased drastically in the past two years as companies, due to the corona pandemic restrictions, have been forced to switch to virtual operations. However, a physical workplace has proven to be important for, for example, corporate culture and culture in turn is an important part of companies because it can be a competitive advantage and affect performance. This evoked interest in the extent to which the corporate culture is affected by teleworking as the social interaction between colleagues largely disappears. Companies can also be categorized into different types of culture, which evoked an in-depth interest that resulted in the purpose of the study – to investigate the extent to which corporate culture is affected by telework based on the four types of culture: Clan, Adhocracy, Hierarchy and Market.

    To answer the purpose, a quantitative survey has been conducted where several hypotheses have been tested with statistical tests. The survey was designed using Cameron and Quinn's (2011) measuring instrument, containing various questions that determine a culture type, and was directed to employees who had worked remotely to some extent during the past two years. With the data that emerged from the survey, a culture type, and the average impact of telework on culture could be determined for each respondent. To investigate whether there were differences in influence between the different types of culture, an ANOVA test was performed with an associated Post Hoc test to find out between which culture types there may have been a difference.

    The statistical tests show that there are significant differences in the extent to which telework affects the different culture types. It was shown that clan culture is weakened to a greater extent than the other types and that market culture is more weakened than the hierarchical culture. Thus, the study shows that telework does not suit all culture types to the same extent and therefore, it can be an advantage for companies to examine their culture to understand what conditions they have regarding teleworking.

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    fulltext
  • 47.
    Alfredsson, Alexandra
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Augustsson, Alexandra
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Kraven på revision: är professionellt uppträdande det som räknas?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Auditors in Sweden are supervised by the Swedish Supervisory Board of Public Accountants (SSBPA). This board also handles the consequences following a breach of professional and statutory rules. In a study from 2010 by Thomas Carrington, he came to the conclusion that an accountant’s professional appearance is the most important factor to the SSBPA when evaluating an auditor’s wrongdoings. Following the corporate scandals at the start of the 21st century, the supervision of auditors has tightened through the adoption of new laws and an increase in demand on auditors and audit quality. Because of the new laws and the increased demands it is of interest to study the disciplinary cases published by the SSBPA to see if any changes have eventuated. The question formulation regards the changes in demands on sufficient audit by the SSBPA. Moreover, it includes the question if the professional appearance of the auditor is still what matters the most when evaluating sufficient audit. We have read all the completed disciplinary cases between 2007 and 2012. The cases have been classified as errors and, just like with Carrington’s study, the errors have been divided in to two categories; process- or professional appearance errors. To get a deeper understanding of the subject at hand we have researched what auditing is, how it is conducted and the definition of auditing quality. Furthermore, we have investigated the work process of the SSBPA as well as acquired knowledge about the audit process and the auditor’s professional appearance.

    When comparing this study with the study by Carrington, some differences and similarities have become apparent. One of the differences noticed is that it is enough to err in only one of the two categories to get the harshest consequence; withdrawal of the license, whereas Carrington found that in most cases the auditor has to err in both. In addition, when studying the disciplinary cases published by the SSBPA we discovered that the process errors have increased while the professional appearance errors have decreased. A similarity between the two studies is that most cases will have a milder consequence than withdrawal of license, namely warning or reminder.

    In conclusion, we have found that the SSBPA has tightened the demands on a sufficient audit and this is based on the corporate scandals leading to a stricter legislative and a more tightened supervision of auditors. Finally, it is established that an auditor’s professional appearance is no longer the most important factor when evaluating sufficient audit. 

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    UppsatsAlfredsson/Augustsson
  • 48.
    Alfredsson, Alexandra
    et al.
    Karlstad University.
    Augustsson, Alexandra
    Karlstad University.
    Kraven på tillräcklig revision: är professionellt uppträdande det som räknas?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Download full text (pdf)
    fulltext
  • 49.
    Alfredsson, Johan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Larsson, Jakob
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Skatteverkets kommunikation med medborgarna2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    skatteverketkommunikation
  • 50.
    Ali, Muhammad Ghazanfar
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Hashmi, Khalid
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Customer-support Service - The Role in Telecom-Customer Relationships: A Qualitative Study of Telecom Sector2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    From the past few years in Sweden telecommunication business has been altered. Earlier when telecom industry was dominant in the market but now it is transformed in to more competitive market with further competitors and provides additional services. In Sweden TeliaSonera is one of the leading and superior telecommunication providers. Currently TeliaSonera is merged among two large companies such as Telia which was one of the outstanding telecommunication companies in all over Sweden and Sonera is the finish counterpart of Telia. TeliaSonera presently facilitate their customers as well as business customers by proving different communication services such as mobile telephony, mobile broadband, Broadband, fix telephony connection and TV.

    Regarding Customer support service the purpose of this study is to investigate the relationship among customers and telecommunication service providers, and in this study we emphasize on customer-support service concerning “The Role in Customer Relationships”. Our consideration is to find out the better relationship among telecommunication service providers and their customers. Additionally the role of Telia shop is also studied by taking interviews with Telia customer representative office (CRO) and Telia top management.

    Furthermore from theoretical perspective the research has been conducted through current literatures such as customer support service, relationship marketing, dominant logic, customer loyalty, complaining behavior and trigger model. Approximately all of the literatures are specify from customer viewpoint business processes intended for long lasting relationship. We have sufficient information concerning that how to get better and stand long lasting relationship with the customers in future.

    For the fruitful outcome we conducted this research by exploratory research method and also conducted interview with the help of open ended questionnaire and our target group was TeliasSonera Top management in Stockholm, manager of TeliaSonera shop in Karlstad city and also from 12 students of Karlstad University. The reason behind this was to know the role of TeliaSonera towards customer-support service as well as their customer experience and perception. Finally in the end we come up with the conclusion by the help of gathering qualitative information that the effective customer support-service can lead to long lasting relationship among customers and telecom sectors. Furthermore we also came to know in the end that superior quality customer support service assist to create more customers loyalty. That means customer-support service play one of the significant role between telecommunication service provider and customers.

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    Customer-support Service- The Role in Telecom Customer Relationships: A Qualitative Study of Telecom Sector
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