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  • 1.
    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. 

  • 2.
    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
  • 3.
    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.

  • 4.
    Alvina Urzua, Lisbeth
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Green Marketing & Ethical Consumerism: Shaping Consumer Behaviour2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Marketers have found new ways of thinking leading to a development within the marketing area, the concept of green marketing has emerged and aims to improve communication in terms of ethically conscious products. Consumers are at times skeptical and companies need to be aware of the fact that trust is a main issue. However, along with the concept of green marketing, companies are sometimes misleading the consumers on their true intention, this phenomenon is called Greenwashing. This occurs when companies portray themselves to being greener than they actually are.

    The purpose of this thesis is to explore how consumer behavior is affected by green marketing and exploring whether or not knowledge has an effect. It will try to show the standpoint of the consumer and show what they strive for regarding ethical and green consumption. This research has been conducted through a deductive approach. The data collected are both gained from a qualitative and a quantitative method, however the analysis has been conducted in a qualitative way. Moreover the findings collected from this research have been retrieved from six semi-structured interviews as well as an online questionnaire. 

  • 5.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Finansiering av småföretag2000In: Lindblom, T & Segelod, E., Utan handledning - en vänbok till Göran Bergendahl, Göteborg: BAS , 2000Chapter in book (Other academic)
  • 6.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Investeringar och energianvändning - Studier av industriföretagens initiering och bedömning av energiinvesteringar1994Other (Other (popular science, discussion, etc.))
  • 7.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Kapitalkostnader och avkastningskrav1988Report (Other academic)
  • 8.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Naturgasintroduktion i industrin1990Report (Other academic)
  • 9.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Naturgasintroduktion i industrin1992In: Olsson, S-O, red. (1992), Naturgas i NordenArticle in journal (Refereed)
  • 10.
    Andersson, Berndt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Naturgasmarknader i Norden1989In: Gothenburg Studies in Energy Economics, No 1, Centrum för energiekonomiArticle in journal (Refereed)
  • 11.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Bergendahl, G
    Elsparandets ekonomi i företagen1991Other (Other (popular science, discussion, etc.))
  • 12.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Hartman, T
    Obligationer och ränterisker1987Report (Other academic)
  • 13.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lindblom, T
    Competitive Strategies in a Deregulated Electricity Market1994Report (Other academic)
  • 14.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lindblom, T
    Företagsekonomisk utvärdering av projektet Bättre energiräkningar1994Other (Other (popular science, discussion, etc.))
  • 15.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lindblom, T
    Industrial Conversion to Natural Gas - An Efficient and Risk Neutral Strategy?1993In: International Journal of Production Economics, 30-31, 229-242Article in journal (Refereed)
  • 16.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lindblom, T
    Industrial Electricity Purchasing in a Deregulated Market1999Other (Other (popular science, discussion, etc.))
  • 17.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lindblom, T
    Strategic Management in a Deregulated Market1996Report (Other academic)
  • 18.
    Andersson, Berndt
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Pasanen, M
    Energidistributörernas strategier inför en avreglerad elmarknad: erfarenheter från Storbritannien, Norge och Finland1997Report (Other academic)
  • 19.
    Andersson, Hanna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Tillförlitlig försörjningskedja: En fallstudie på Saabs projektprocess2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 20.
    Andersson K, Pernille
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology.
    Wästlund, Erik
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology.
    Acting as we were friends: the influence of contact employee self-disclosure on customer reciprocity2012Conference paper (Refereed)
  • 21.
    Andersson K, Pernille
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Wästlund, Erik
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    I'll tell you something private and you'll buy from me: Effects of self-disclosure on reciprocity2012Conference paper (Refereed)
  • 22.
    Andersson K, Pernille
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Wästlund, Erik
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Let the music play or not: the influence of background music on consumer behavior.2012In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 19, no 6, 553-560 p.Article in journal (Refereed)
    Abstract [en]

    This study concerns the effect that music has on consumer behavior in two different retail contexts during regular opening hours. Two studies were conducted in a field setting with consumers (N=550). Consumers were recruited to answer questions regarding behavioral measures, attitudes, and mood during days when background music was played. The conclusions from the two studies are that music affects consumer behavior, but also that the type of retail store and gender influences both the strength and direction of the effect

  • 23.
    Andersson, Marcus
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Tysklind, Christian
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Marknadsanalys av ETS: den listiga funktionen2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 24. Andersson, N.
    et al.
    Arnerup-Cooper, B.
    Carlsson, Carin
    Haglund, Lars
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group. Karlstad University, Faculty of Economic Sciences, Communication and IT, Centre for HumanIT.
    Studenter om studier och arbete2000Report (Refereed)
  • 25.
    Andreassen, Tor
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Gebauer, Heiko
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center.
    To co-produce or not? The case of technology-enabled services2013Conference paper (Refereed)
  • 26.
    Andres, Stefan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Prantl, Nina
    Impact of Sport Sponsorship on a Brand: Investigated in the Case of Löfbergs Lila AB2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The underlying motivation of this paper is the investigation of the impact sport sponsorship has on a brand. As sport sponsorship is scholarly considered to be a powerful brand equity building method, this communication tool gains globally in importance by contributing essentially to business success. While the popularity increases, simultaneously the investments, necessary for an efficient realization, rise. Nonetheless even though sponsorship is frequently applied, the evaluation is mainly based on quantitative terms (e.g. media tracking), neglecting the qualitative impacts.

    In order to gain meaningful data, which allows generalization, the study is based on the sport sponsorship involvement of Löfbergs Lila AB at the hockey club Färjestad BK. A quantitative research strategy is applied by the conduction of a survey within the pre-defined target audience of hockey affine people.

    Three propositions from different perspectives are used to investigate the main research question and provide a broader picture of the topic. Therefore in order to answer the research question, Does sport sponsorship especially in terms of brand image and brand awareness in a particular target group affect the sponsor’s brand?, brand awareness, brand image and sponsor-fit are examined separately.

    The study has shown that brand knowledge (brand awareness, brand image) is directly influenced by sport sponsorship efforts. The findings state a positive impact and associations, whereby no direct effect in terms of customers’ brand loyalty can be observed. Nevertheless according to the in the paper developed conceptual model, an influence on brand loyalty building variables is not dependent on sponsorship efforts, rather on the brand’s underlying product attributes, satisfying customer needs and requirements.

    In general sport sponsorship is a meaningful tool, but requires integration in a diversified marketing communication-mix in order to tap the full potential.

  • 27.
    Anstensén, Sara
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Hållbarhetsredovisning: Vad påverkar omfattning av och kvalitet på svenska börsnoterade företags hållbarhetsredovisning2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det är allmänt känt att företag påverkar sin omgivning när det gäller miljö och social påverkan och detta är även ett flitigt debatterat ämne. Det ökade intresset för hållbar utveckling har även bidragit till att förekomsten av hållbarhetsredovisning ökar. Vad hållbarhetsredovisningens omfattning och kvalitet beror på är dock debatterat.

    Syftet med denna studie är att undersöka olika faktorers inverkan på omfattning av och kvalitet på hållbarhetsredovisning. De förklarande faktorerna, även kallade variablerna, som undersöks är företagens storlek, risk och prestation. Valet av dessa variabler har gjorts utifrån legitimitetsteori, signalteori samt tidigare studier. En kvantitativ metod har använts för att undersöka frågeställningen och studien har en deduktiv ansats.

    Variablerna mäts genom att såväl redovisningsbaserade som marknadsbaserade mått används. Svenska börsnoterade företags storlek mäts genom omsättning och marknadsvärde, risk mäts genom volatilitet i rörelseresultat och betavärde, prestation mäts genom räntabilitet på eget kapital och effektivavkastning. Omfattningen av hållbarhetsredovisning mäts genom beräkning av den andel sidor hållbarhetsredovisningen upptar av ett företags totala antal sidor årsredovisning.

    Efter analys av empiri framkom att variabeln storlek har en positiv linjär påverkan på omfattningen av hållbarhetsredovisning. Båda de använda måtten på storlek är adekvata. Variabeln storlek har även en positiv linjär påverkan på hållbarhetsredovisningens kvalitet, vilket innebär att ju större ett företag är desto mer och bättre hållbarhetsredovisning producerar företaget. Variation i företagens storlek kan på egen hand förklara ca 20-30 % av variationen i hållbarhetsredovisningens omfattning och kvalitet.

    Variabeln risk kan till viss del förklara variation i både omfattning av och kvalitet på hållbarhetsredovisning när det redovisningsbaserade måttet volatilitet i rörelseresultat användes.

    Även vad gäller variabeln prestation var det endast det redovisningsbaserade måttet, räntabilitet på eget kapital, som till liten del kunde förklara variation i både omfattning av och kvalitet på hållbarhetsredovisning. Effektivavkastning, det marknadsbaserade måttet, uppvisade ingen förklarande kraft. Dock indikerar resultatet att någon annan variabel påverkar prestation och förtar dess verkan.

  • 28.
    Anstensén, Sara
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Eriksson, Annelie
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Problematiken med värdering och redovisning till verkligt värde: Kreditinstitutens användande av verkligt värde vid värdering och redovisning av förvaltningsfastigheter2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Valuation at fair value was introduced in January 1st, 2005, with the introduction of IAS 40. IAS is an abbreviation of International Accounting Standards and IAS 40 provides listed companies with investment properties the ability to value and account for these properties at purchase value or fair value. After the implementation most listed companies have chosen to report at fair value.To illustrate the problems of valuation and accounting at fair value, investment properties is used as an illustration example. This is to determin how credit institutions perform valuations and how they are affected when listed companies reports at fair value. The purpose of this paper is to determine whether there are any risks when fair value is applied to investment properties.In-depth interviews with officials from credit institutions have been conducted to clarify how credit institutions look at and deal with valuation and accounting at fair value.Credit institutions use valuation models to conduct valuation at fair value, which is not in accordance with “värderingstrappan”. However, the credit institutions consider how the companies report their investment properties to be of secondary importance. Credit institutions are not affected to any great extent by the companies' choice of accounting policies.The interviews revealed that credit institutions consider themselves to be more careful in valuation situations today than external valuers. It is also revealed that credit institutions are aware that valuation at fair value is subjective and that they accept this despite the fact that subjectivity can lead to more flexible accounting. A flexible reporting can lead to manipulation and over-valuation which can be seen as a risk with fair value.

  • 29. Antoni, M.
    et al.
    Witell, Lars
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Dahlgaard, J.
    Inter-Project Improvement in Product Development2005In: , International Journal of Quality and Reliability Management, vol. 22, issue 9, pp. 876-893Article in journal (Refereed)
  • 30.
    Arapovic, Luka
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Fjellman, Emilie
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Värdering av immateriella tillgångar: Hur tolkar banker betydelsen av immateriella tillgångar vid en kreditbedömning?2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 31.
    Arezina, Zeljko
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Kovacevic, Tomislav
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Alternativa röstmetoder inom riksdagsval: Värdeskapande och självservicetekniker2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problembakgrund

    Under år 2010s riksdagsval röstade 6 028 682 i valet av totalt 7 123 651 röstberättigade (Statistiska Centralbyrån [SCB] 2012a). Antalet passiva valröstare under valet var 1 094 969 personer, 15,4% av Sveriges befolkning röstade alltså inte under riksdagsvalet 2010 vilket är ungefär var sjunde person av de som har rösträtt (SCB 2012a).Olika bakomliggande faktorer till valet att inte rösta kommer vi få ut i vårt empiriavsnitt med hjälp av de svar vi fått av våra respondenter. Vårt huvudproblem i uppsatsen är om alternativa röstmetoder som en självbetjäningstjänst skulle innebära att fler personer väljer att rösta, samt värdeskapande- och värdesamskapandeeffekten av alternativa röstmetoder som en självbetjäningstjänst. Detta är ett viktigt område eftersom det kan bli ett helt annat resultat i riksdagsvalet om fler röstberättigade människor väljer att rösta.

    Syfte

    Syftet med vår studie är att undersöka självbetjäningstjänsters värdeskapande- och värdesamskapandeeffekt för passiva valröstare. Med andra ord, om alternativa röstmetoder som en självbetjäningstjänst i riksdagsval skulle uppskattas och om det skulle medföra till att fler passiva valröstare skulle välja att rösta i framtida val.Vi kommer att genomföra en kvalitativ undersökning där vi intervjuar åtta personer som inte röstat i det senaste riksdagsvalet, där vi lägger störst fokus på om alternativa röstmetoder som en självbetjäningstjänst skulle ge en värdeskapandeeffekt.

    Resultat

    Vår studie visar att passiva valröstare skulle uppskatta om det fanns alternativa röstmetoder i riksdagsval att rösta med via självbetjäningstjänster, vilket skulle kunna medföra ett högre valdeltagande. Värdeskapandeeffekten av en självbetjäningstjänst som en alternativ valmetod är tidsbesparing och en effektivisering genom att proceduren blir smidigare vilket skulle få fler personer att intressera sig i politik och slutligen börja rösta i riksdagsvalet. Värdessamskapandeeffekten skulle däremot kunna resultera i ett mindre antal vallokaler eftersom människor istället förmodligen skulle börja rösta hemifrån.

  • 32. Arnerup, Birgitta
    et al.
    Edvardsson, Bo
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Tjänstemarknadsföring i teori och praktik1998Book (Refereed)
  • 33.
    Aronsson, Katarina
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Pågående arbete: Sambandet mellan redovisning och beskattning2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 34.
    Awan, Salman Ahmad
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Said, Muzafar
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Loyalty Enhancing Communication for Telecom Customer Relationships: A Qualitative Study of Telecom Customers2011Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    The telecommunication business has been transformed in Sweden through the past few years. Previously telecom industry was under monopoly which has now been converted into more competitive market in which more competitors have entered and offering various alternatives of different kinds of services. TeliaSonera has been one of biggest telecommunication service providers in Sweden which is amalgamation between two big companies; Telia, a major Swedish company and Sonera which is Finish counterpart of Telia. Currently, TeliaSonera is offering various communication services to its customers such as Broadband, TV, Fix telephone connections and Mobile phone services. TeliaSonera is offering these services to both kinds of customers; i.e. business and residential customers.The purpose of this research project is to understand the telecom customers‟ switching behavior in detail by distinguishing between two different kinds of customer experiences which are active customers and passive customers, based on their specific characteristics and to learn to design a communication that is effective not only for one kind of customers‟ e.g. active customers but also for passive customers that have been found challenging regarding communication reception generally. By analyzing the outcomes, researchers would be able to demonstrate different features which need to be taken under consideration while communicating to each of these customers. The research has been carried out with an explorative research approach and qualitative interviewing with 13 students of Karlstad University in two parts. Through this research process, the researchers have built the understanding regarding what triggers influence the customers to switch and what kind of communication attracts them in order to make a decision about staying with current operator or switching to the new one. The theoretical framework is constructed on previous research on customer behavior, customer relationship management and contemporary written communication in the field of service management and marketing.The results of the research show that passive customers are more inclined towards the communication that focuses mainly on cheaper price options and they should be frequently communicated the cheaper options whereas active customers mainly search actively for the moreiiirich information therefore they should be communicated various innovative services and beneficial packages through social networking platforms and emailing newsletters.

  • 35.
    Axelsson, Daniel
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Björk, Jonas
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Äga eller hyra lokaler inom offentlig sektor?: En intervjustudie2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Valet att hyra eller äga lokaler för att tillfredställa sin verksamhets lokalbehov beskrivs som ett av de svåraste beslut att fatta i modern ekonomi. I offentlig sektor har inställningen tidigare varit att de ska äga de lokaler där de bedriver verksamhet och att inhyrda lokaler endast skulle användas som tillfälliga lösningar. På senare år har dock inställningen ändrats och inhyrning har börjat användas som ett permanent sätt att tillfredsställa sitt lokalbehov. Antalet tillfällen där den offentliga sektorn sålt en fastighet för att sedan hyra tillbaka samma fastighet har ökat. Många menar att detta sker utan rationella grunder för beslutet. Syftet med denna uppsats är utreda vilka ställningstaganden som ligger till grund för beslutet att hyra eller äga lokaler till verksamheterna inom offentlig sektor. I ett teorikapitel beskrivs tidigare forskning och vetenskap inom området som vi anser viktig för att kunna tolka det resultat som presenteras. Det innefattar bland annat outsourcing och motiv för detta samt riskhantering och flexibilitet för ett effektivt fastighetsägande.

    Denna uppsats bygger på en kvalitativ studie i vilken vi genom semistrukturerade intervjuer har fördjupat oss i beslutsfattandet kring valet att äga eller hyra lokaler inom offentlig sektor. Intervjuerna har gjorts med beslutsfattande personer och som dagligen arbetar med valet att hyra eller äga lokaler. Våra sju respondenter representerar sex olika organisationer inom olika delar av den offentliga sektorn samt från olika delar av Sverige.

    Resultatet visar att det finns ett flertal ställningstaganden den offentliga sektorn tar hänsyn till i sitt val att hyra eller äga lokaler. Synen på risk och framför allt flexibilitet är de mest avgörande ställningstaganden som görs även om de ekonomiska konsekvenserna också har betydelse för beslutet. 

  • 36.
    Bejou, D
    et al.
    Department of Marketing at the University of North Carolina-Wilmington.
    Edvardsson, Bo
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Rakowski, R.P.
    Department of Marketing at the University of Memphis in Memphis, Tennessee .
    A Critical Incident Approach to Examining the Effects of Service Failures on Customer Relationshiops: The Case of Swedish and U.S. Airlines1996In: Journal of Travel Research, ISSN 0047-2875, Vol. 35, no 1, 35-40 p.Article in journal (Refereed)
    Abstract [en]

    This article presents the results of empirical studies of critical incidents in airline services in Sweden and the United States. The main aim is to describe and analyze service break downs from the customer's point of view and thus create a basis for crisis management. The aim is also to compare Sweden, a monopoly market, with the United States, a market with keen competition in airline services. The discussion is based on personal interviews with 320 customers and 80 airline employees in Sweden and 241 customers and 100 employees in the United States. The study focuses on negative critical incidents in the relations between the service provider and business passengers

  • 37.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Bokföringens grunder: logik och teknik2000Book (Refereed)
  • 38.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Dubbel klassificering och bokföringsmässiga grunder1999Book (Refereed)
  • 39.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Från värden till pengar - en osäker resa2012In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, no 1, 7-17 p.Article in journal (Refereed)
  • 40.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Redovisningens dimensioner: logik och konsekvens2002Book (Refereed)
  • 41.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Till sist är det bara pengar som räknas2010In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, no 3, 149-154 p.Article in journal (Refereed)
    Abstract [sv]

    På vilket sätt marknaden skall använda en kassaflödesanalys som beslutsunderlag harenligt författaren inte behandlats i litteraturen mer än ytligt. Syftet med denna artikel är attkomma med ett förslag på hur kassaflödesanalysen kan användas som ett kritiskt verktygvid bedömningen av den periodiserade redovisningens objektivitet . Om en redovisning inteär objektiv är den subjektiv. Periodiseringar och/eller anteciperingar är det som kan bidratill en subjektiv redovisning, dvs. till en orealistisk värdering. Självklart skall orealistiskavärderingar inte tas in i redovisningen, men vad man får göra och vad man gör är intedetsamma. De som redovisar kan medvetet eller omedvetet ha påverkats av inre eller yttreintressenter vid värderingarna. Frågeställningen är nu mycket aktuell efter tillkomsten avbl.a. regelverket IAS 40 som tillåter redovisning till s.k. verkligt värde i fastighetsbolagensbalansräkningar, en redovisning kan ses som en anticipering eller en redovisning somkomprimerar alla framtida perioder till en enda

  • 42.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Verkligt värde i praktiken2009Book (Refereed)
  • 43.
    Bergling, Johan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Lekander, Niclas
    Örebro universitet.
    Företagsvärdering: – Värdering av ett företag som verkar inom en turbulent bransch2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value. The reason for this is that the future prospects are very difficult to predict when the company acts in a changeable business world. The purpose is how a business appraiser in reality intends to value a company that belongs to a branch which considers be changeable. The fundamental analysis is a value method, which can apply in order to reduce uncertainties of a business valuation. The different parts in the fundamental analysis describes in the theoretical framework. There is also a description for the most common value methods and a description of what the company’s global world is about and how those parameters affect the company. The method, which is applied in this study, is a qualitative research embryo. The reason to a qualitative research embryo is to create an understanding platform. This study has been based on interviews in order to get response to our questionnaires. The interviews have been done with persons which is active in this business area and the interviews where carry out through personal meetings at each company. The result is a summary of all the 24 questions we have asked to all the respondents. We have created categories in the result in order to separate the respondent replies and in such a way got a summarized view of the replies. The respondent replies are connected to the theoretical framework of the study and with this we do comparisons with how the respondents are implementing a business valuation, which are acting in a changeable branch vs. how it should be in the theory. The final assumption is that there are no standardized models that can be used to value the business world for a company and the valuators mainly focus on the future development for the company and methods at the implementation of a business value. Parts of the fundamental analysis are to be found in the valuator analyses but not as complete and therefor this shows that the company is acting in a changeable/turbulent world. 

  • 44.
    Berglund, Anton
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Klajn, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Den fysiska miljöns påverkan på konsumenternas tjänsteupplevelse2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 45.
    Bergman, Ann
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Working Life Science.
    gonäs, lena
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Working Life Science.
    Rosenberg, Kerstin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Equal Opportunities and Equal Wages: A case study on gender wage differences in the knowledge-based society2005In: Gender Divisions and Working Time in the new Economy: Changing Patterns of Work in Europe and North America / [ed] Dianne Perrons, Cheltenham: Edward Elgar , 2005, 241-258 p.Chapter in book (Other academic)
  • 46. Bergman, B.
    et al.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The Role of Quality Function Deployment in the Quality Movement1997In: the Third Annual International QFD Symposium, Vol. 1 (Eds, Gustafsson, A., Bergman, B. and Ekdahl, F.) IKP/Quality Technology and Management, LinköpingArticle in journal (Refereed)
    Abstract [en]

    Finding Customer or Consumer wants and needs and converting these into products was early identified by Shewhart as a key issue for the manufacturing of products. A systematic technique supporting this process is Quality Function Deployment (QFD). In this paper we shall study the relations between QFD and the Quality Movement as initiated by Shewhart in the twenties, continued via the teachings of Deming and others and now widespread in industry and in society at large. We will also discuss in this paper the current use of QFD, especially the environments in which it has been used so far. Some comments concerning its future will also be given

  • 47. Bergman, B.
    et al.
    Quist, Johan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Making Sense of Self-Assessment to Reach Business Excellence2001Conference paper (Other (popular science, discussion, etc.))
  • 48.
    Birdal, Can
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Future Vision2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 49. Bjurklo, Lars-Gustaf
    et al.
    Kardemark, Gunnel
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Social and Life Sciences, Centre for Research on Regional Development.
    Social tests in a model for controlling the enhancement of competence1998Other (Other (popular science, discussion, etc.))
  • 50. Bjurklo, Lars-Gustaf
    et al.
    Kardemark, Gunnel
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Social and Life Sciences, Centre for Research on Regional Development.
    Social tests in a model for controlling the enhancement of competence1999Other (Other (popular science, discussion, etc.))
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