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  • 251.
    Ben Letaifa, Soumaya
    et al.
    Univ Quebec, Dept Strategy, CP 8888 Succursale Ctr Ville, Montreal, PQ H3C 3P8, Canada..
    Edvardsson, Bo
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Tronvoll, Bård
    Hedmark University of Applied Sciences, Elverum, Norway.
    The role of social platforms in transforming service ecosystems2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 5, p. 1933-1938Article in journal (Refereed)
    Abstract [en]

    This study seeks to define and conceptualize the role of social platforms in transforming service ecosystems. The study explores how prime social movers use social platforms to enable transformation. The empirical context is Tunisia, a-service ecosystem in transformation from repression to democracy. The study builds on ecosystems within management research and service ecosystem frameworks in service-dominant logic (SDL) and describe and analyze the process of institutionalization of social change. Using narratives from interviews, the research focuses on how people, especially social movers during the Arab Spring in Tunisia come together and integrate disruptive social resources to make a social revolution a reality. This study contributes with: (1) a comprehensive conceptualization of the role of social platforms in the institutionalization of a social change, (2) clarifying the change of social transformation that starts with people, evolves to meso and macro levels, and transforms society, and (3) identifying a new service transformation framework for service ecosystems. 

  • 252.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Bokföringens grunder: logik och teknik2000Book (Refereed)
  • 253.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Dubbel klassificering och bokföringsmässiga grunder1999Book (Refereed)
  • 254.
    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, E-ISSN 2323-1378, no 1, p. 7-17Article in journal (Refereed)
  • 255.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Orealiserade värden i resultaträkningen - upplysande eller missvisande?2014In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 67, no 2, p. 60-73Article in journal (Refereed)
  • 256.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Reclaiming Accounting s lost identity2014In: Reclaiming Accounting`s lost identity / [ed] Gary M Cunningham, PhD, Prof., Atremi , 2014, 1, p. 139-150Chapter in book (Refereed)
  • 257.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Redovisning i ett utvecklingsperspektiv: från fakta till förhoppningar2013In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, no 1, p. 8-22Article in journal (Refereed)
  • 258.
    Bengtsson, Bengt
    Internationella Handelshögskolan, Högskolan i Jönköping..
    Redovisning till verkligt värde eller redovisning till anskaffningsutgift?: Ett val mellan relevans och tillförlitlighet2009In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, no 3, p. 113-118Article in journal (Refereed)
    Abstract [sv]

    Denna artikel hävdar att det finns betydande skillnader i uppfattningar om hur företaget skall värdera och redovi-sa sina tillgångar. Skillnaderna har sin grund i historiska fakta där olika tidsepoker och regioner i världen haft sina speciella problem att lösa. Det ramverk som utarbetats för redovisning har därmed också blivit motsä-gelsefullt. Detta gäller i hög grad för sådana principer som matchningsprincipen i förhållande till försiktig-hetsprincipen samt kravet på relevans i förhållande till kravet på tillförlit-lighet. Det som är temat för denna artikel är att redovisning till verkliga värden är liktydigt med en relevant redovisning. Problemet är dock att en relevant redovisning kan bli kreativ och att relevant redovisning i sämsta fall kan leda till att verkligt blir overkligt

  • 259.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Redovisningens dimensioner: logik och konsekvens2002Book (Refereed)
  • 260.
    Bengtsson, Bengt
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Redovisningens värderelevans i svenska fastighetsbolag före och efter införandet av IAS 402008Doctoral thesis, monograph (Other academic)
  • 261.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Redovisningsmått och börskurs2013In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, no 2, p. 8-21Article in journal (Refereed)
  • 262.
    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, p. 149-154Article 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

  • 263.
    Bengtsson, Bengt
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Verkligt värde i praktiken2009Book (Refereed)
  • 264.
    Bengtsson, Christoffer
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Thorell, Oscar
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Tvingande byrårotations påverkan på total revisionskvalitet: En studie av såväl faktiska som synbara aspekter i Sverige2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Background: Derived from financial scandals the independence of the auditor has publicly been questioned and as a result the EU Commission regulated mandatory audit-firm rotation for public companies. Thus, the audit firm and client relationship has been limited. Hence, discussions within the accountancy profession as well as within the literature surrounding the possible effects the change in regulation might have on audit quality. Not only statements surrounding the auditors’ independence of mind and independence in appearance occur in these discussions but also the competence of the auditor as a dependent factor to audit quality. The paper will hereby consider quality aspects in fact as well as in appearance related to mandatory audit-firm rotation and its impact on audit quality.

    Purpose: The purpose of the paper is to complement existing discussions within the scientific area concerning the effects mandatory audit-firm rotation have on audit quality. The purpose is met while a study on firm-level is conducted combining aspects in fact with aspects in appearance related to a limitation in the length of the firm-client relationship.

    Method: A multiple logistic regression will be used to analyze data from annual reports and audit opinions against audit quality in fact. A survey has been designed, which intends to study external third parties’ perception of audit quality in appearance. The literature chapter will form the basis for definitions as well as analyzes.

    Conclusions: Through an analysis of the papers result for both audit quality in fact and audit quality in appearance, a comprehensive conclusion of total audit quality can be made. In regard to audit quality in fact, our result show no significant effect between the length of the firm-client relationship and audit quality. Hence, neither the auditor’s independence nor competence are assumed to be substantially affected by the change in regulation. However, an indirect impact on the auditor’s independence in fact is discussed, which is why audit quality in fact might still be considered to be positively affected. Third parties perceive that the change in regulation positively affects audit quality in appearance despite the fact that the auditor is seemed to sacrifice competence in favour of improved independence in appearance. Thus, the total audit quality is expected to be improved by the mandatory audit-firm rotation.

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  • 265.
    Bengtsson, Desirée
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Hedman, Ellinor
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Schwierigkeiten bei der Buchhaltung laut IAS/IFRS2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa standarder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.

    Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.

    Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingående information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig beskrivning av svårigheterna.

    Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implementeringen och användningen av IAS/IFRS. Därefter beskrivs redovisningen i Sverige. Sedan följer en bakgrund till de internationella redovisningsstandarderna, vilka kriterier som gäller när dessa ska upprättas, samt information om den svenska normgivningen. Avslutningsvis beskrivs i teoriavsnittet de standarder där de flesta svårigheterna har framkommit.

    Empirin består av de intervjuer som genomförts. Varje intervju inleds med en kort presentation av respondenten och dennes arbetsplats. Informationen som framkommer i empirin leder sedan till analysen. Där sammanförs empirin med tidigare beskriven teori.

    Vi kom fram till att det finns flera svårigheter med att redovisa enligt IAS/IFRS. Många svårigheter rör värdering i olika former samt att svensk normgivning inte alltid följer det internationella regelverket, vilket orsakar dubbel redovisning. Det framkom även att IAS/IFRS upplevs som ett komplext regelverk med i många fall alltför detaljrika informationskrav.

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  • 266.
    Bengtsson, Desirée
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Hedman, Ellinor
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Sundqvist, Madelene
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Svårigheter med att redovisa enligt IAS/IFRS2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.

    Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.

    Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.

    Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS. Därefter beskrivs redovisningen i Sverige. Sedan följer en bakgrund till de internationella redovisningsstandarderna, vilka kriterier som gäller när dessa ska upprättas, samt information om den svenska normgivningen. Avslutningsvis be¬skrivs i teoriavsnittet de standarder där de flesta svårigheterna har framkommit.

    Empirin består av de intervjuer som genomförts. Varje intervju inleds med en kort presenta¬tion av respondenten och dennes arbetsplats. Informationen som framkommer i empirin leder sedan till analysen. Där sammanförs empirin med tidigare beskriven teori.

    Vi kom fram till att det finns flera svårigheter med att redovisa enligt IAS/IFRS. Många svå¬righeter rör värdering i olika former samt att svensk normgivning inte alltid följer det interna¬tionella regelverket, vilket orsakar dubbel redovisning. Det framkom även att IAS/IFRS upp¬levs som ett komplext regelverk med i många fall alltför detaljrika informationskrav.

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    FULLTEXT01
  • 267.
    Bengtsson, Hanna
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Johansson, Victoria
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Den unga kvinnliga mäklaren: Kön samt ålders påverkan på arbetssituation och arbetsmiljö2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 268.
    Bengtsson, John
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Jonsson, Charlotte
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Förvaltningsfastigheter - redovisning av värdeförändringar: Är omvärderingsmetoden enligt IAS 16 att föredra?2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    IAS – International Accounting Standards är en internationell redovisningsstandard inom EU som i Sverige blev obligatorisk för börsnoterade bolag år 2005. Första utkastet till IAS 40 innehöll två kontroversiella förslag, att värdering skulle ske till verkligt värde och att värdeförändringarna skulle redovisas över resultaträkningen. Vårt syfte är att beskriva redovisningen av förvaltningsfastigheter enligt IAS 40 och dess redovisning av värdeförändringar. Det vi fokuserar på är huruvida redovisningen av värdeförändringar enligt verkligt-värde-metoden i IAS 40 är det bästa sättet eller om omvärderingsmetoden i IAS 16 är att föredra.

    För att få djupgående information och åsikter i ämnet valde vi att använda oss av en kvalitativ metod. Vi har därför intervjuat fyra revisorer, samtliga verksamma inom fastighetsbranschen. Intervjuerna baserades på en intervjumall för att öka jämförbarheten mellan respondenterna svar och inställningar.

    Teoriavsnittet behandlar inledningsvis redovisningstraditionerna och redovisningens kvalitativa egenskaper. Fortsättningen i kapitlet präglas av en mer detaljerad beskrivning av teorin som behandlas i uppsatsen. Avslutningsvis beskrivs omvärderingsmetoden och verkligt-värde-metoden med fokus på redovisning av värdeförändringar.

    Empirin består inledningsvis av en kort presentation av respondenterna och byrån de företräder för att ge en bra bild av deras kunskap och erfarenhet. Vidare i kapitlet presenteras de sammanställda intervjuerna vilket ligger till grund till analysen. I analysen har vi sedan sammanfattat respondenternas åsikter för att urskilja ett mönster och ge en lättöverskådlig bild.

    Uppsatsens slutsatser är att tillfrågade revisorer är nöjda med dagens reglering av förvaltningsfastigheter och rörelsefastigheter. I valet av de två metoderna, verkligt-värde-metoden och omvärderingsmetoden, skulle de föredra verkligt-värde-metoden. Dock vore det önskvärt med två metoder även i framtiden. Respondenterna anser vidare att dagens reglering ger en rättvisande bild av företagets verksamhet eftersom de två metoderna riktar sig mot två olika fastighetstyper. Avslutningsvis diskuterar vi undersökningens trovärdigheten utifrån validitet och reliabilitet.

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  • 269.
    Bengtsson, Niklas
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Kojadinovic, George
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Revisionspliktens avskaffande: En studie om effekterna på marknadsföring och bildandet av nya aktiebolag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    Revisionspliktens avskaffande. En studie om effekterna på marknadsföring och bildandet av nya aktiebolag.
  • 270. Bengtzing, Hariette
    Fusioner inom banksektorn: En studie av aktieägarvärde och kundnytta1999Independent thesis Basic level (degree of Bachelor)Student thesis
  • 271.
    Bentzen, Tina Øllgaard
    et al.
    Roskilde University, Denmark.
    Siverbo, Sven
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Winsvold, Marte
    Institute for Social Research Oslo, Norway.
    Keeping the magic alive: The multiple functions of magic concepts2024In: PAR. Public Administration Review, ISSN 0033-3352, E-ISSN 1540-6210, p. 1-16Article in journal (Refereed)
    Abstract [en]

    Despite scholarly fascination with magic concepts, empirical research on how they fare in practice is scarce. This study explores how magic concepts retain their magic when used in public organizations. Using survey data and case studies, we identify “trust” as a magic concept in Scandinavian municipalities and develop a typology of its four central functions. We find that the concept of trust is used to confirm and confront old organizational practices, as well as to calibrate and catalyze new ones. We suggest that the multivocal character of magic concepts enables them to fit multiple agendas simultaneously, strengthening their ability to stay magic. 

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  • 272. Benzon, Julia
    et al.
    Johansson, Mathilda
    Kvinnors karriärmöjligheter inom revisionsbranschen: En kvalitativ studie om kvinnors underrepresentation på partnernivå2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the auditing industry there are some clear hierarchical levels where the firms have predetermined career steps for the employees. To be elected as a partner, which is the highest position to reach, you need to have a large stock of clients that contributes with significant revenue to the firm. Historically speaking, the audit profession had been considered to be a male dominated profession but in the last decade’s women have entered the industry and more or less erased that stamp. The auditing industry in Sweden is considered to be an equal branch of industry, despite the fact that women are underrepresented at both partner level and among certified auditors. Women’s underrepresentation at the higher levels in the firms is an active topic of discussion in the industry. A common goal for the industry is to get a balance in the gender distribution on the higher. The aim of this study is therefore to create a deeper understanding of why women within the auditing industry are underrepresented at partner level. Furthermore, it will be examined if there is any difference in women’s and men’s experience about their career.

    The studies theoretical framework consists of glass ceilings that involves a number of important theoretical areas such as family, homo-sociality and network which all contributes to the glass ceiling. Furthermore, theories about mentors and clients are presented. There is also a more comprehensive discussion on gender differences. By interviewing ten certified auditors, five men and five women, it appears that the desire to become a partner is significantly lower for women and that the glass ceiling not really exists. However, it is presented that many women choose to quit before they get certified which could point out that there is a glass ceiling at this level. The biggest factors that could affect women’s career opportunities are that they are on parental leave longer and therefore fall behind and it also affects the size of their stock of clients. The study shows that customers have a large and significant role for auditor’s career and how women can be adversely affected by the fact that business sector today is dominated by men since homo-sociality appears to exist more externally than internally. Finally, there are perceived differences between women’s and men’s characteristics which can have a negative effect for women since the characteristics that are seen as common for men is seen as more positive to succeed as an auditor. 

  • 273.
    Beqiri, Ardita
    et al.
    Karlstad University.
    Lindergren, Elias
    Karlstad University.
    Sociala mediers roll i småföretags marknadsföring: En kvalitativ studie avseende vilka sociala medier som används samt hur valet av sociala medier relaterar till övrig marknadsföring.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to increase an understanding of which social media small businesses use and how the work of social media relates to the company’s other marketing activities. The study was conducted using qualitative semi-structured interviews where nine respondents were interviewed. A comfort selection was applied and in total participated four small businesses in the survey, three in Karlstad and one in Gislaved, where the requirement was that the company in some extent used social media. The material was collected through interviews where a semi-structured interview guide was used. The interview guide consisted three main areas: (1) the definition of traditional and modern marketing communication, (2) the definition of social media and (3) the use of social media. The material was analysed by transcribing the sound-recorded interviews and then use thematic analysis in the form of open and focused coding. The result showed that all respondents use social media, but in a different way. All the respondents use Facebook, Instagram, e-mail and website, whereas only half of the respondents combined the webpage with a web-shop. Even if there were several reasons that motivated the deselection, was the loose of the personal contact the one that was most distinguished. Further the result showed that the personal contact towards its customers is what small businesses valued the most. To show their appreciation to their loyal customers, the company arranged events with snacks and gatherings. Even if the primary reason towards the modernization was the fear of falling apart if they chose to resist, there was also other reasons: the ability to measure likes as well as the ability to reach the desired target group. Even if the result further hinted that the respondents more and more values and switch to modern communication tools, showed the result that there also is a reason towards keeping and combining the marketing with traditional communication tools. By doing this, the message is reached by more customers, which in turn gives a maximum effect on the marketing. Finally, the result showed that small business must have an expertise to compete against larger businesses on the market. 

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  • 274.
    Beqiri, Arlinda
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Corporate Governance and Banking Governance within Conventional and Islamic banking systems.: A Cross-case Study between Conventional banks in Sweden and Islamic banks in UK.2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to understand and analyse the relationship between corporate governance (CG) and banking governance (BG) in Conventional and Islamic banking systems. The reason for choosing this topic was because the regulations and banking systems within Conventional banks are differently in comparison to Islamic banks, which means that their corporate governance and banking governance are influenced by different mechanisms and therefore regulated differently. Since Conventional banks stands for a small amount of Islamic banks in their markets and Islamic countries do have Conventional banks in theirs, made this topic a good case study. Furthermore is Sweden a Conventional country where they don’t offer Islamic financial services and the UK is a Conventional country where they do, which was an interesting fact since both of them are European countries with similar regulations. The author of this thesis chose qualitative, semi-structured interviews, where six persons: three from Sweden and three from the UK stood for answers toward their banking systems. Since these respondents were standing on a high position within their organizations did they have the knowledge needed to answer the questions asked. The result showed that the relationship between CG and BC in Conventional and Islamic banking systems have an impact in the way different types of banks operate. Identifying the Conventional and Islamic banks differences and assessing on how the Corporate Governance and Banking Governance do operate solves the complexity in the system. Based on the findings, countries that are applying the Conventional system need to expand their regulations and mechanisms so that other systems could operate without a need for changes in their own. They also need to expand their knowledge, where the population needs to be familiar with other banking systems and services as well. 

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  • 275. Berah, Suha
    et al.
    Häggman, Maria
    Slopandet av revisionsplikten - de mindre företagens val av revision och påverkan på andra aktörer2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att ta reda på vilka faktorer som påverkar valet att inte ha revisionsgranskning för mindre företag som går under den frivilliga revisionen. Vi vill även undersöka vilka effekter de mindre företagen och andra aktörer som berörts av revisionspliktens avskaffande märkt av. Vi har samlat in data genom en kvalitativ ansats som underlag för intervjuerna med bakgrund av teorin. Teorikapitlet i uppsatsen är sorterad i två delar, först en teoridel med två vetenskapliga teorier och sedan en referensram. Utifrån metoden och teorin har vi gjort kvalitativa intervjuer som redovisas i empirin. Vi har intervjuat Skatteverket, två mindre aktiebolag, revisor, auktoriserad redovisningskonsult och en bank. Vår analys och slutsats tyder på att mindre aktiebolag inte har behov av revision och därför kan inte kostnaden för den motiveras.

  • 276.
    Berdén, Andreas
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Larsson, Hilding
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Inflation risk revisited: The hedging properties of major asset classes2023Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This paper is in large parts an update to a paper by Bekaert and Wang from 2010 called Inflation risk and the inflation risk premium. Its purpose is to find insights into the inflation hedging properties of the major asset classes. The analysis includes stocks, bonds, treasury bills, foreign bonds, real estate, gold, and gold futures for 43 countries and covers investment horizons up to five years. For developed countries it is found that gold, gold futures and bonds are the besthedge against inflation, both in the short and long run. Treasury bills have a relatively modest performance in the short term but improve with horizons to a great hedge. For emerging countries all asset classes provide a decent hedge, with a slight favor for treasury bills and a slightdisadvantage for real estate in the short and long run. All asset classes are poor hedges to unexpected inflation with an exception for real estate in longer investment horizons. The best hedge against unexpected inflation shocks is inflation-linked bonds.

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    Inflation risk revisited
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  • 277.
    Berg, Anton
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rahmani, Aria
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Personalomsättning bland revisorsassistenter: En kvalitativ studie om hur revisionsbyråer upplever orsakerna till personalomsättning bland revisorsassistenter2022Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the audit profession, it is important to retain qualified and competent personnel to maintain a high audit quality. However, turnover is high within the profession, and more than half of newly graduated audit assistants leave the profession within three years. Previous studies in the field have focused on the audit assistant's perceptions of why they chose to leave the profession. What has not been studied to the same extent is the employer's view of the matter. Hence, the purpose of the study is to investigate how audit firms experience the causes for a high turnover among audit assistants. 

    To fulfill the purpose, a theoretical model has been created that shows the organizational factors that should affect turnover among audit assistants through a combination of theories linked to career, leadership, and motivation. The theoretical model has been compared using a qualitative research method by using semi-structured interviews. Ten respondents from both Big-4 and smaller audit firms who were familiar with the firms' turnover among audit assistants were interviewed for this study. 

    The results of the study show that audit firms experience that the organizational factors career, leadership and motivation have an impact on turnover among audit assistants. However, the audit firms experience that the work-related factors, workload, and stress, play a greater role than the organizational factors and are the main reasons for turnover among audit assistants. By examining the employer's perspective, the study describes how audit firms in Sweden experience the reasons for high turnover among audit assistants. The study contributes with a practical contribution on how audit firms can possibly reduce the number of audit assistants who leave the profession. 

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    Personalomsättning bland revisorsassistenter
  • 278.
    Berg, Johanna
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013). Miss.
    Singh, Rosanna
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013).
    Sociala mediers påverkan på värde ur ett konsumentperspektiv2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose – The purpose of this thesis is to gain a deeper understanding of how social media affects the value of consumers regarding clothes.

    Design/methodology/approach – To gain a deeper understanding of the purpose, the study used a qualitative research method with semi-structured interviews.

    Findings – The findings of this study is that customers create value through experiences and expectations, which are affected by individual and social contexts. Value is determined by the social connections between individuals on social media. In order to build relationships between each other, individuals should be able to relate and identify with the users or the content on social media. Consumers are therefore the creator of value and the value is affected mostly by the consumer-to-consumer relationships on social media.

    Originality/value – This thesis offers a deeper understanding of how consumers create value through social media.

    Keywords – Value-in-experience, customer-dominant logic, social media, value creation, consumer

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  • 279.
    Berg, Veronica
    et al.
    Karlstad University, Division for Business and Economics.
    Niesel, Victoria
    Karlstad University, Division for Business and Economics.
    Åkerstedt, Carina
    Karlstad University, Division for Business and Economics.
    Kundens förtroende och bild av fastighetsmäklare i Karlstad2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
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  • 280.
    Berger, Anna
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Evensson, Maja
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Jämställdhet – ett synligt eller osynligt problem inom organisationer?: En kvalitativ studie om jämställdhet inom tung verkstadsindustri2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the early 1960's century, gender equality became a political concept in Sweden, but nearly 60 years later, women and men still do not have the same opportunity and power to form the society and their lives. In 2017 the #metoo movement became viral all over the world and since then the requirement for a gender equal society has increased. According to previous research, this may encourage organizations to examine themselves. Organizations with gender equality leads to increased development and profitability, however, many professions are still gender-marked and stereotypical for men. This is, according to previous research, partly due to the fact that gender notions and stereotypes are produced and reproduced by people within organizations, which makes it important to understand these individuals.

    Thus, the purpose of this study is to generate knowledge about employees’ view of gender equality in larger organizations, and more specifically in the heavy engineering industry. By comparing the employees’ perceptions and experiences of gender equality, within different departments and levels, the study reflects on how gender equality is perceived and managed in larger organizations. The study applies a qualitative research design and the empirical material is based on a questionnaire, involving 261 respondents.

    A conclusion is that the recruitment process is significant for the view of gender equality. Men urge for recruitment of more women, whilst they consider gender quotas to occur, and accuse it for being discriminative. These arguments results in a paradox, that contributes to previous research with another aspect of gender equality within organizations. The result also suggests, that there is a generational shift in the heavy engineering industry, where younger women are entering. This points to favourable development for the industry, as younger individuals generally have a more positive approach to gender equality, and since it leads to gender balance. Another conclusion is that the production area confirms the stereotypical performances that exist about them. Similarly, employees in higher positions tend to respond in accordance with what is expected of them. In conclusion, these factors prevent the gender equality work in organizations', that requires the problem to be visualized and problematized.

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  • 281.
    Berggren, Christoffer
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Adolfsson, Martin
    Undantag från revisionsplikten i Norge och revisionens framtid i små aktiebolag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    fulltext
  • 282.
    Berggren, Matilda
    et al.
    Karlstad University, Division for Business and Economics.
    Blomberg, Charlotta
    Karlstad University, Division for Business and Economics.
    Holmlund, Marcus
    Karlstad University, Division for Business and Economics.
    En kartläggning av synen på intern kontroll ur ett revisorsperspektiv: Fyra ögon ser bättre än två2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Sammanfattning

    Intern kontroll innebär att företaget har system för kontroll, så att risken att det förekommer omedvetna fel och oegentligheter minskas. Systemet byggs oftast upp genom införandet av attestregler, rapportsystem samt en strukturerad ansvars- och arbetsfördelning i verksamheten. En avvägning måste alltid göras mellan kostnaderna för den interna kontrollen och de fördelar den är avsedd att ge företaget. Revisorns uppgift är att granska den interna kontrollen i ett företag, kontrollera om den fungerar och är anpassad efter verksamheten, med syfte att uppnå de mål och den lönsamhet som företaget eftersträvar.

    Mot bakgrund av att det inte fanns någon tidigare forskning på området, tyckte vi att det vore intressant att undersöka revisorers syn på god intern kontroll samt revisorns roll vid granskning av intern kontroll och om den interna kontrollen i Sverige har påverkats av den internationella utvecklingen på området. Vi valde även att studera om det förekommer intern kontroll i mindre bolag.

    För att besvara vår problemformulering genomförde vi, parallellt med litteraturstudier, ett antal personliga intervjuer med auktoriserade revisorer. Vi utgick ifrån en kvalitativ metod då vi ville rikta in oss på att få en djupare förståelse för ämnet och inte sökte att få några generella svar på vår undersökning.

    Efter genomförd studie, konstaterar vi att intern kontroll är av stor betydelse för både företag och revisorer. Enligt de revisorer vi intervjuade innebär god intern kontroll hos kunden, en betydligt effektivare revision än om den interna kontrollen skulle visa sig vara bristfällig eller avsaknad. God intern kontroll innebär enligt revisorerna, förenklat revisionsarbete och därmed ett lägre revisionsarvode för kunden. I mindre bolag är den interna kontrollen dock så gott som obefintlig då intern kontroll bygger på kontroll i flera led.

    Vår studie visade även att en viktig aspekt i sammanhanget är den internationella utvecklingen som under de senaste åren har medfört att intern kontroll kommit i blickpunkten tillföljd av de bolagsskandaler som inträffade i USA. Även i Sverige har det skett förändringar i och med ersättningen av revisionsprocessen (RP) med revisionsstandard i Sverige (RS), som är en anpassning till europeiska revisionsstandarder (ISA) med syfte att uppnå gemensamma riktlinjer inom revisionsområdet. Införandet av svensk kod för bolagsstyrning kommer också att påverka den interna kontrollens utveckling även om den i dagsläget saknar tydliga riktlinjer för revision. Sammanfattningsvis kan vi konstatera att intern kontroll i Sverige är ett område under utveckling och med största sannolikhet kommer svenska revisionsdirektiv att harmoniseras mer med de internationella inom en snar framtid. Dock är det svårt att spekulera i framtidens påverkan på området, då det fortfarande råder delade meningar om hur betydelsen av intern kontroll skall värderas och bedömas.

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  • 283.
    Berggren, Rasmus
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Chienh, Amanda
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Hur idrottsföreningar bedriver verksamheter ekonomiskt: En kvalitativ intervjustudie med åtta idrottsföreningar i Värmland2020Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The economy has become more important for sports associations where turnover is increasing at the same time as society and federations place higher demands on the associations than before. Sports associations are in essence non-profit organizations, but just like companies, they need to generate revenue to survive. This has led researchers to emphasize sports associations as a new form of business, as sports associations and companies today are isomorphic in many ways. In Sweden, the structure of sports associations is something unique where the non-profit aspects meet the commercial. This means that management in the associations should possess a great deal of financial knowledge to run the business successfully.

    The purpose of the study is to explain how sports associations conduct their business financially. The purpose is answered through an empirical study that examines the sports associations' work with visions and goals, strategic planning, budgeting, benchmarking, and business models. The study has used a qualitative strategy, where eight sports associations in Värmland were investigated through interviews.

    The study has developed a model that explains how sports associations conduct their operations financially. It shows that the associations control the operations based on their visions and goals, strategic planning, and budgeting, but not the concept of business models. They use benchmarking to develop their businesses by taking inspiration from and collaborating with other sports associations but also companies. Operations are also affected by external factors such as demands from federations, sponsors, and society. This means that the associations need a corporate-like approach in which a combination of non- profit involvement, legitimacy in the community, and the satisfaction of stakeholders allies.

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  • 284.
    Bergh, Albin
    Karlstad University.
    Innehållet räknas: När marknadsföring skapar varumärkestillit och varumärkeslojalitet2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    How and what companies publishes on social media have become more important. Different types of post generate different type of effects and if companies want to create brand loyalty and brand trust they must take this in consideration. Consumers want to be reached by content that is personal, they also want to feel that the companies deliver something of value. Content marketing deals with this aspect and focus on helping, informing and entertaining the recipients. This study examines informative, personal and entertaining posts and how they affect brand trust and brand loyalty. A quantitative method have been used in this study and a survey was used to gather data. 150 respondents answered the survey and the data was analysed with a bivariate and multivariate method in the statistic programme SPSS. The result of the study show that all three types of posts are important to use if companies publish posts on social media. The study contributes with knowledge of informative, personal and entertaining post and what effect they have on brand trust and brand loyalty. Informative and personal types of post have a significant and positive effect on brand trust. Brand loyalty is affected by all three types of post and the effects is positive.

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  • 285. Bergh, Andreas
    et al.
    Jakobsson, Niklas
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Modern mikroekonomi: marknad, politik och välfärd2010Book (Other academic)
  • 286.
    Bergh, Andreas
    et al.
    Lunds universitet.
    Jakobsson, Niklas
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Modern mikroekonomi: Marknad, politik och välfärd2022 (ed. 5)Book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Den här boken ger en pedagogisk och detaljerad genomgång av den mikroekonomi som varit nationalekonomins kärna under snart 100 år: utbud och efterfrågan, nyttoteori och vinstmaximering. Men författarna sätter också in teorin i ett större sammanhang, där institutioner, beteendeekonomi och politik beaktas och analyseras. Målet är att skapa förståelse för hur marknadsekonomin fungerar, men även att ge läsaren verktyg för att analysera statens roll i samhället och vilka institutioner som krävs för att en fungerande marknadsekonomi ska uppstå. Denna femte upplaga har reviderats och uppdaterats genomgående, bland annat med nya avsnitt om plattformsföretag och konkurrens på internet. Dessutom har många övningar med lösningar lagts till och gjorts om.

  • 287.
    Bergh, Victor
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Exploring the value drivers of industrial consultancy services in the age of digitalization: A study conducted in association with Sweco Industry2020Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A number of studies have explored the drivers behind value creation, often referred to as value drivers. These studies point out that the generalizability of research on value creation to other contexts is difficult. One such context in which the value drivers remain unidentified is the context of industrial consultancy services. In the age of digitalization, where industries are becoming more complex and knowledge intensive, consultancy services have grown increasingly important for industrial customers. At the same time, globalization intensifies the competition on consultancy markets creating a high pressure on consultancy firms’ ability to continuously enhance value creation for their customers. Based on these challenges, the purpose of this thesis is to explore how value creation can be enhanced through the identification and utilization of value drivers in industrial consultancy services. Two research questions were formulated based on this purpose and addressed by means of a qualitative study conducted in the paper and pulp industry in Sweden. Semi-structured interviews were conducted with six managers and decision makers from five multinational companies that use consultancy services. The thematic analysis of the interviews led to the identification of 13 value drivers that play key roles in value creation in industrial consultancy services: Individual competence, Organizational resources, Availability, Personal relationship, Communication, Personal attributes, Timeliness, Usage of time, Performance, Cost, Customer-organizational involvement, Documentation and Progress by feedback. Ten among these drivers were considered benefits, while three were considered sacrifices. Consultancy firms should strive towards minimizing the negative effects on value creation caused by sacrificial value drivers and maximize the positive effects on value creation caused by beneficial value drivers. In addition, the thesis contributes a model in which the 13 value drivers can be used by both industrial customers of consultancy services and consultancy firms for the purpose of evaluating and enhancing value creation. Specifically, the model offers a tool that (I) compares different consultancy firms or projects in terms of value creation, (II) evaluates and analyzes projects and collaborations with respect to value creation and (III) enhances value propositions and value creating processes.

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    Master's Thesis - Victor Bergh
  • 288.
    Bergkvist, Linda
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Information Systems and Project Management.
    Conditions Influencing Client-IS Supplier Interactions During IS Outsourcing2011In: Information Systems Development: Business Systems and Services: Modeling and Development / [ed] Pokorny, J., Repa, V., Richta, K., Wojtkowski, W., Linger, H., Barry, C. & Lang, M., New York: Springer, 2011, p. 125-136Chapter in book (Refereed)
    Abstract [en]

    The extent of outsourcing information systems (IS) activities has been significant and the trend seems likely to continue in the foreseeable future. IS outsourcing relationships bring challenges that need to be understood and managed. The client–IS supplier relationship as such is one of the less frequently examined topics in IS outsourcing research. This paper contributes to the IS outsourcing relationship literature by describing conditions influencing client–IS supplier interactions during IS outsourcing. The paper sets out from the interaction approach as it contributes new insights to IS outsourcing relationships. The interaction approach is complemented with elements to increase the description of IS outsourcing relationship interactions. The elements are composed of viewing the client firm and the IS supplier firm as being comprised of business, process and IS level and the dimensions contract and management. The conditions influencing client–IS supplier interactions are presented in the form of a conceptual framework which when adopted can contribute to a better understanding of the features of IS outsourcing relationships and facilitate for firms in their decision-making of IS outsourcing.

  • 289.
    Bergkvist, Linda
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center (from 2013).
    Distributed IS development projects: Significant relational-oriented conditions2015In: Modern Techniques for Successful IT Project Management / [ed] Shang Gao and Lazar Rusu, Hershey: Business Science Reference , 2015, 1, , p. 24p. 221-244Chapter in book (Other academic)
    Abstract [en]

    The management of teams in a distributed IS development project is challenging. It has even been suggested that a new breed of managers for the management of dispersed teams is needed, especially when relationships cross national boundaries. Challenges in distributed, global IS development are understood as related to three dimensions of distance: geographic, temporal, and cultural distance, which affect the manager’s ability to control and coordinate distributed IS development projects. This chapter argues that combining a relationship perspective with a success perspective is fruitful for understanding distributed IS development projects. In this context there are several significant conditions that draw the attention to the challenges in the practice of distributed IS development projects. The chapter ends with the provision of a conceptual framework addressing relational-oriented conditions for the management of distributed IS development projects. Using the framework, managers can identify the relational-oriented conditions for realizing the benefits of distributed IS development projects.

  • 290.
    Bergkvist, Linda
    et al.
    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).
    Engen, Marit
    Huck, Jana
    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).
    Magnusson, Peter
    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).
    Collaborative Idea Refinement in Public Service Innovation2018Conference paper (Refereed)
  • 291.
    Bergkvist, Linda
    et al.
    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).
    Magnusson, Monika
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Organising for digitalisation and digital transformation: Research directions in search for an agile approach2022Conference paper (Refereed)
  • 292.
    Bergling, Alexandra
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Elfman, Lovisa
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    På lika villkor?: Föräldraledigas löneutveckling i Karlstad kommun2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 293.
    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. 

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    Företagsvärdering
  • 294.
    Bergling, Malin
    et al.
    Karlstad University.
    Warnberg, Lisa
    Artificiell intelligens och dess påverkan på revisionsbolags legitimitet: En kvalitativ studie om hur revisionsbolags legitimitet kommer att påverkas av artificiell intelligens2020Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Legitimacy is about meeting society's expectations and as we live in a society that is constantly changing, the perception of what is legitimate or not is also changing. The main purpose of an auditor in today's society is to review financial reports and guarantee their quality. In recent years, technological developments have changed the profession of auditors and previous research shows that digitalization has made it easier for the auditors as certain parts of the audit process have been automated.

    The purpose of the study was to examine how AI in audit firms will affect the legitimacy of auditors. The focus has been on the audit companies' working process and how the process is going to change with the help of AI, and finally how the auditors believe this will affect the legitimacy of the audit companies.

    Qualitative interviews have been used on auditors, to be able to get into the depth and obtain personal thoughts from the respondents. The results of the study show that the introduction of AI will have a positive impact on the audit process since it is assumed that standardized and time-consuming tasks will be automated. Furthermore, this means that auditors will be able to perform more accurate analyzes and get more time over to the customers, which means that the audit companies are assumed to be able to increase their legitimacy. Therefore, the conclusion is that AI will help audit companies with their legitimacy in the future.

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  • 295. Berglund, Andreas
    et al.
    Fronth, Anders
    Ganatra, Vishal
    Duells AB - ett företags expansion på den norska marknaden2005Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Duells AB is an merchant who sell spareparts for motorcycles, bicycles, marine, snowmobile, moped and ATV (all terrain vehicle). The company has a market leading position in Sweden and wishes to attain the same level on the norwegian market. They have recently changed owners and, as a consequense, entered a phase of change throughout the whole company. The expansion on the norwegian market is a very large project for Duells and to successfully achive the goal of these plans are of great importance to the company. The purpose of this essay is to examine which attributes that are important to a merchant like Duells along with an expansion to the norwegian market. After we had studied different kinds of data collection methods we decided to use a qualitative method in our essay. This method would probably give us more deep-going answers. The material from these interviews have been analyzed from different theoretical perspectives. Since supply and prices among competitors in this line-of-business are pretty much the same, we made the conclusion that Duells should invest their resources in personal selling, customersatisfaction-making activities and customer loyalty. Different kinds of satisfactionmaking activities from the sellers should ultimately generate loyal and satisfied customers who contributes to Duells strengthened position on the norwegian market.

  • 296.
    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
  • 297.
    Berglund, Eleonora
    et al.
    Karlstad University, Faculty of Health, Science and Technology (starting 2013).
    Lindersson, Malin
    Karlstad University, Faculty of Health, Science and Technology (starting 2013).
    Affärsmodeller mot tjänsteinfusion: För att underlätta lansering av digitala verktyg, öka konkurrenskraft och främja hållbarhet2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility and customers' needs are contributing factors to the driving force behind companies' investments in technological innovation, which creates a demand for complex business models. Business model innovation and servitization has long been acknowledged for its financial and environmental benefits. Despite this, the concepts are considered underutilized, especially in the construction industry. This study intends to investigate business models components and which conditions are required to amplify service offers and enable the launch of digital tools. By studying a company in the equipment rental industry, important components, conditions and limitations have been identified through semi-structured interviews with people in management positions. Management and organization are identified as two key components that require leadership to create collaborations that together can use each other's resources to achieve service infusion

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  • 298.
    Berglund, Elin
    et al.
    Karlstad University.
    Kolmodin, Hanna
    Karlstad University.
    Främjande av hållbar konsumtion medhjälp av digitala skärmar: En kvantitativ studie av digitala skärmars innehåll och dess påverkan på konsumtion2021Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a result of the major environmental challenges facing the world today, where the majority of these have been caused by humans, sustainable consumption behavior has become increasingly important. To achieve sustainable consumption behavior, the common goal of stores should be to involve customers in more sustainable shopping behavior and to promote environmentally friendly and sustainable products. Previous research indicates that customers often want to consume more sustainably but sometimes fail to consume according to their values, among other things due to lack of information or inattention. Digital screens can be considered as a beneficial marketing tool to promote sustainable consumption as it engages several human senses and attracts customer attention.

    The purpose of the study is to empirically investigate how different content on a digital screen can affect the sales of a specific marketed sustainable and non-sustainable product. To answer the purpose, a field experiment was carried out on two equivalent waste bags in a supermarket where one alternative was sustainable and the other non-sustainable. Furthermore, a digital screen was placed above the two alternatives with an affective content for one week, and socially validating content during the second week. The study was based on a quantitative research strategy where the results were based on sales data produced from the various points of sale.

    The study indicates that the contents of the digital screen did not influence customers' decisions in the choice between the sustainable and the non-sustainable waste bag, as sales of the non-sustainable waste bag were consistently sold more than the sustainable one. Instead of the customers being influenced by the sustainability aspect that was conveyed via the screen, it can be assumed that other factors such as habits and routines as well as locations in the store had a greater impact on the customers' decisions.

    Furthermore, the importance of the stores 'influence on customers' consumption emerges, both in which goods they choose to expose and market and how they choose to respond to customers both verbally and via signage.

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  • 299.
    Berglund, Emilia
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Cederlund, Oliver
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Attityder gentemot jämställdhet: En kvantitativ undersökning från åtta europeiska länder2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
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  • 300.
    Berglund, Felix
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Cellphone Survey System: En studie om marknadsförhållanden och produktlansering för Tradewell Group AB2009Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Today’s market for companies doing statistical surveys is a market consisting of mostly standardized methods where differentiating your company from the competitors is hard. Simultaneously both the society at large and technology in specific is under constant development and everything needs to be done at a faster pace with better precision.

     

    One of the companies on the market mentioned above is Tradewell Group AB. During 2008/2009 Tradewell has developed a new method for doing statistical surveys. The method named by Tradewell is called Cellphone Survey System, CSS and include using existing technology in a, for this market, unknown way. By doing so Tradewell offer their customers fast and price worthy surveys where the results can be viewed online where they are constantly being updated.

     

    At this very moment CSS is about to be launched och so the purpose of this master thesis is to identify and analyse those factors impacting the success of product development and product launching and also to do a mapping over the market at which Tradewell is an actor. The goal is then to combine the above mentioned analyse and mapping with results given from my own market survey to discuss Tradewell at large and CSS in more detail which then will lead to recommendations regarding how to move further, both as a company and with their launch of CSS.

     

    The master thesis consists of a literature study where product development and product launching has been researched. It also includes a mapping over those methods most frequently used and offered on today’s market. Finally I did my own market survey among 72 of Tradewell’s potential customers, all respondents chosen in collaboration with the management at Tradewell. The purpose of the survey was to gain knowledge about potential customers and to see if there is any interest for a service like CSS.

     

    Some of the most important factors when launching a product that were identified during the work of the thesis were pricing, timing, market orientation and market communication. The results from the survey showed, among other things, that most of the respondents already do customer surveys and also that there is an interest for a service like CSS. The conclusions drawn from the results of the survey together with the literature study lead to the final discussion. The discussion brings up how Tradewell are doing today, seen in the light of the different factors; what they do well and what needs improvement. Finally it is discussed what can be done to make these improvements and why they are necessary and I give recommendations for how to move along with the launch of CSS.

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