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  • 1.
    Abic, Ahmet
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ekonomiska konsekvenser av förbudet mot progressiva avskrivningar för bostadsrättsföreningar2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In 2014 a ban was introduced on the progressive depreciation of housing associations. The same year it became mandatory to apply any of the K-regulatory frameworks, a new project developed by the Accounting Board. Housing associations immediately began speculating in the financial impact of the legislative amendment. It was believed that the ban would be characterized by negative results due to higher depreciation costs as well as to the members’ annual fees that would be increased.

    Aim: The purpose of the survey was to create an understanding of the financial consequences from the ban on progressive depreciation received for the housing associations, with regard to which of the regulations applied.

    Method: I chose to use a qualitative method in the study. By interviewing eight respondents I collected the empirical data which I analyzed with the help of my theoretical framework.

    Results & conclusion: My study has shown that those who participated in my research did not feel that the ban on progressive depreciation resulted in negative consequences or that the selection of the regulatory had an impact on what they received for consequences. I have therefore concluded that the selection of the regulations did not affect how the associations was affected by the ban on progressive depreciation. I also came to the conclusion that the economic consequences of the ban resulted in higher depreciation expenses.

  • 2.
    Abic, Ömer
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Larsson, Johannes
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Goodwill: En studie om sambandet mellan nedskrivningar av goodwill och företagens väsentliga händelser2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.

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  • 3.
    Abou Zaid, Ramy
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Internal Control application: Empirical evidence from Sweden2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim

    The aim of this study is to explore based on internationally recognised frameworks:

    1. how internal control structures are applied in Sweden among different sectors;

    2. how organizational size and environment affect internal control structures; and

    3. the impact of internal control structures on organizational performance.

    Methods

    A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives.

    Results

    This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e

    Conclusion

    The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

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  • 4.
    Abuhajaj, Ayham
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lampis, George
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Strategy Formulation Process in Crisis Management: Volkswagen Case Study2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The aim of this study is to understand what strategies are used over time by a company facing a transgressional CSR crisis, in order to regain legitimacy, and towards which stakeholder group these strategies are directed.

    Methods:

    In order to achieve our aim, Qualitative case study based on secondary data published by Volkswagen as well as news articles were used to identify what strategies the company used over time.

    Results:

    To be able to answer our aim, different theoretical lenses were used; SCCT response strategies, legitimization strategies, strategy formulation process and stakeholder theory. Therefore, four main different strategies were identified, minimize attribution, blind adaptation to strategy 2025, US differentiation and internal moral reasoning. The former two were addressed to all stakeholders while the latter two were concerned with specific stakeholder groups.

    Conclusions:

    Strategy formulation process during a transgressional CSR crisis is a complex procedure and literature on crisis management should move away from static frameworks towards a more dynamic understanding of how strategies can come to life. Coupled with the complexity of societal expectations in general, a company might have to adopt the paradoxical approach even for one stakeholder. Lastly, an addition to Situational Crisis Communication Theory is proposed.

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  • 5.
    Abukar Hassan, Naima
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Alhaj, Rawan
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning: En komparativ studie om svenska livsmedelsföretags incitament vid upprättandet av hållbarhetsrapporter2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability became a buzzword, where organization strive their products be labeled green and environmentally friendly, these organizations use both loud and silent language to declare that they are committed to sustainability. Food industry is one of industry sector that spend large sum of capital on preparing sustainability report (see Mahoney et al., 2013) but still achieve less result then they report on their sustainability reporting. Often times, transparency is an issue when it comes disclosing information such as what is not being possible or went wrong related to sustainability operations on companies sustainability reports, therefore conducting investigative study that seeks on to what extend organizations develop the content they produce on their sustainability report. It is also equally important that to get an overview understanding on the incentives that drive organizations to develop sustainability work.

    Therefore, the aim of this study was to investigate process that organizations undertake, and contents use to develop sustainable reports, to contribute to the understanding of corporate sustainability reporting by examining how organizations work to achieve sustainable business, surfacing what incentives drive them to develop the content they use while developing their sustainable report.

    Explorative qualitative research method was used, and due to the nature of the research, inductive reason was adopted. Both primary and secondary data was collected. Primary data was collected through semi-open qualitative interview, where interviewees allowed to interpret their responses more. The study conducted the interview with the head of sustainability or sustainability managers. Secondary data was collected through organizations official websites, where sustainable financial reports was studied well.

    Through this explorative research, the study found that the two organizations that used for this study use different guidelines when developing and preparing their sustainable reports. More specifically, the study found that first company targeted nine of the pillars of global sustainability goals where the second company ambitiously targeted all 17 global sustainability goals.

    Furthermore, companies develop sustainability issues related to the environment, anti-corruption and, to some extent, workers' rights in the same way, while distinguishing the way they develop human rights and a social relationship. But both companies want to bring about change at international level through their operations.

    The study concludes that, companies possess different goals and driving force in their efforts on sustainability work. These companies seem to focus in their fulfillment of these global sustainability based on their strategic growth and more tailored in markets they operate.

  • 6.
    Afazeli, Armin
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ivanova, Volha
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The role of entrepreneurial networking on internationalization of a micro-sized Born Global Swedish fashion company: A narrative ethnographic research2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In recent studies a lot of attention is drawn to the connection between networking and entrepreneurship. Many scholars consider successful business and networking inseparable. Taking into consideration the topicality of the two notions discussed above the authors of this thesis decided to conduct the research dedicated to these phenomena in the field that interests them most – in the field of Swedish fashion.

    Purpose: The purpose of the thesis is to gain a deeper insight into entrepreneur’s experiences to point out the role of entrepreneurial networking in the process of internationalization of a micro-sized Swedish fashion company and to contribute to the research in this field by telling its unique story.

    Method: To achieve the purpose of the research a narrative ethnographic research was conducted. This research strategy was chosen because it suits the purpose best by giving an opportunity to get fresh insights into the field of entrepreneurial networking from the point of view of the entrepreneur. The data collected has a narrative nature therefore narrative analysis is used to present it. The methods of gathering the data are face-to-face interview and documents.

    Conclusion: we can define the most important role of entrepreneurial networking on the internationalization process of Odeur as an effective accelerator and a tool to fulfil the knowledge and expertise gaps in certain areas through other actors in the network.

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  • 7.
    Ager, Bengt
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Backman, Jörgen
    Bergqvist, Mathias
    Nätverk och kluster i Träsverige 20032004Report (Other academic)
  • 8. Agndal, Henrik
    et al.
    Elbe, Jörgen
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The internationalization process of small and medium-sized Swedish tourism firms2007In: Scandinavian Journal of Hospitality and Tourism, ISSN 1502-2250, E-ISSN 1502-2269, Vol. 7, no 4, p. 301-327Article in journal (Refereed)
    Abstract [en]

    This paper develops eight propositions regarding internationalization processes for small and medium-sized tourism firms (SMTFs). A SMTF is defined here as a company that produces a tourist attraction locally, its product based on local resources. This means that SMTFs rely on customers seeking them on the firms' home market. This has implications for the SMTF's expansion into new markets and, consequently, its internationalization process. In a study based on the propositions, the internationalization processes of ten Swedish SMTFs were investigated. It was found that some SMTFs internationalized slowly; initially displayed a reactive and emergent approach, and entered markets that were culturally and geographically close. Born global SMTFs, however, searched more actively for opportunities, also in more remote markets. Intermediaries were the dominant mode throughout the process for all firms. Over time, most of the SMTFs developed a more strategic and deliberate approach in their selection of counterparts and new markets. The support of a destination management organization was important initially for some of the firms.

  • 9.
    Agyeiwaa Owusu, Jacqueline
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Raul Aguirre Gonzalez, Victor
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    ENVIRONMENTAL FACTORS WHICH INFLUENCE THE INTERNATIONALIZATION OF SMEs: A Case Study from a Ghanaian SME. 2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The purpose of this research is to develop an in-depth understanding on the environmental factors that influence the internationalization of SMEs in an emerging African market environment.

    Methods:

    The study was conducted by using a qualitative research design. To fulfil the purpose of this research, the researchers adopted the use of a single case study to explain the different aspects of the topic being studied within the emerging market context. The research was supported with primary data obtained directly from the company through interviews and also with secondary data in order to support and compare the results obtained from this research. Results were analyzed using thematic analysis with the use of the NVivo software to represent data collected.

    Results:

    The main findings of this research indicate the internationalization process of financial SMEs in an African country like Ghana is heavily influenced by the socio-cultural factors in their home market environment and the technological factors in their host markets. Again, it was realized that the internal resources of the firm, particularly the competitive advantage, remained highly relevant and influential in the internationalization process on both markets. Furthermore, it was found that the internationalization process was not only influenced by the firm’s resources or the environmental factors but also by the firm’s organizational internal processes, international activities, level of foreign experiences and firm identity.

    Conclusions:

    Environmental factors have both positive and negative influence on the internationalization process of financial SMEs in an emerging economy like Ghana. Some factors have more impact on the home market than on the host market and vice versa. In addition, the internationalization process of financial SMEs in Ghana can mostly be initiated and successful when the firm has a market gap or foothold strong enough to sustain competitive advantage in the long run on both host and home markets. More importantly, this unique edge must be buttressed by ample firm resources.

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  • 10.
    Ahlqvist, Emelie
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vinblad, Jennie
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Penningtvätt: Påverkas kunderna i Dalarna av penningtvätt?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the spring of 2019, the world received the news that one of the major Swedish banks had been laundering money for quite some time. There has been discussion in the media over the last year about how the bank will be able to move forward after this. A question that has not yet been addressed in the media is how this crisis affects the opinions and actions of the bank’s customers in Dalarna. Earlier research indicates that a crisis in the banking world affects a bank’s credibility to the extent that the customers choose to change banks. To find out if this crisis regarding money laundering has a similar effect, a survey was created, and a total of 95 people answered. Statistical methods were used to get the results, and they show that the general opinion regarding the bank’s credibility indeed was affected, but not enough to make the customers change banks.

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  • 11.
    Ahlström, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Motion för frisk pension: En kvalitativ fallstudie om implementering av träning på arbetstid2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The purpose of this study is to investigate the implementation of training during working hours, and to describe the leaders and employees own experiences of success factors and difficulties that exist.

    Method: This essay is designed as a qualitative case study at Kalmar Vatten where semi-structured interviews were conducted. The research study, which is based on the interpretive qualitative approach with a focus on a hermeneutic perspective. The empirical material has been analyzed by an abductive method of analysis.

    Result and conclusion: The study concludes that the implementation of training during working hours is about creating a behavioral change and that management must create these conditions and follow up employees experiences.

    Suggestions for future research: For future research, it may be of interest to examine how exercise affects the employees physical and mental condition to measure productivity and sick leave. It may also be interesting to study additional companies that have introduced training during working hours.

  • 12.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Difficulties in the Start-up Process of Strategic SME Business Networks: Some Observations in the Swedish Wood Manufacturing Industry2001In: SEEANZ Conference, Wellington, New Zealand, 2001Conference paper (Other academic)
  • 13.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Does Benchmarking Support Innovation That Leads To Competitive Advantages?: Some observations in a study of manufacturing companies' use of best practices2003In: The Symposium on the Entreprenurship-Innovation-Marketing Interface, Karlsruhe, Germany, 2003Conference paper (Refereed)
  • 14.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Does Benchmarking Support Innovation that Leads to Competitive advantages?: Some observations in a study of manufacturing companies' use of best practices2005In: The Entreprenership - Innovation - Marketing Interface / [ed] Würt, Reinhold; Gaul, Wolfgang; Jung, Viktor, Künzelsau: Swiridoff Verlag , 2005Chapter in book (Other academic)
    Abstract [en]

    This paper describe a search for evidence that use of benchmarking is one driving factor supporting innovation and further if it is possible to see some relationship between the use of innovation as a practice and a created competitive advantage. The basis for the analysis is a dataset that was collected in beginning of 2001 through a survey (BPPS) among manufacturing sites with 10 and more employees in the region of Dalarna in Sweden. The Business Practices and Performance Model (BPPS) have been developed from a Practice Based View that is operationalized in a survey instrument. It has been used in three large scale empirical investigations in New Zealand during the 1990s and recently in five regions in Sweden. Traditionally a common view on strategy has been conceptualized as a situational choice of generic strategies (e.g. Porter) assuming a type of contingency based view of the firm. During the last decade and still dominating is the focus on core competencies or distinctive capabilities assuming a resource based view of the firm (RBV). But where do the capabilities come from? It is generally acknowledged in research that these often intangible or tacit capabilities are developed through experiential learning or learning by practicing. This is the basis of a “practice based view of the firm” (PBV), often assumed in quality theories and methodologies, as a variant or specification of RBV. It is in PBV assumed, based on research findings, that there are practices that, in combination and when effectively linked together, can be expected to consistently improve operational performance and thus provide firms who adopt them with an advantage over those that do not. Thus good business practices, and the learning and knowledge creation developed through using them, can be thought of as the base or foundation on which distinctive capabilities and hence competitive advantage is built.

  • 15.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Entrepreneurial Spin-offs: do we understand them?1999In: 44th ICSB World Conference, Naples, Italy, 1999Conference paper (Other academic)
    Abstract [en]

    This paper discusses different aspects of entrepreneurial spin-offs in the private sector, a definition as well as a theoretical discussion on the driving forces, the pre spin-off process, key actors in the spin-off process and their roles played in the process. The chosen definition of entrepreneurial spin-offs is: When one or more individual/s is/are leaving an organization (quitting his/her/their employment) with the intention to start a new firm that is based on elements from the firm he/she/they is/are leaving, and where the originating organization (the employer) does neither have a dominant influence in the new firm according to ownership or power. The discussed spin-off pre-process is divided in the following steps: One or more individuals becomes aware of a possible business venture The idea to try to exploit this business venture arises The desire to do it in an own firm arises Investigation of possibilities to start a new firm The decision to start a new firm The actual start of the new firm (the time of the spin-off) The spin-off entrepreneur/s is/are leaving the employment of the originating firm with the intention to run their own business The key actors in the spin-off process that is discussed are: The spin-off entrepreneur/s The management of the originating (incubator) firm The initial customers of the spin-off firm The initial suppliers and other supporters of the spin-off firm. The paper ends with some hypotheses of the differences between genuine, new, start-ups and establishment of new firms through entrepreneurial spin-offs.

  • 16.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Entreprenörskap i destinationsutvecklingen2007In: Utveckla turistdestinationer / [ed] Bohlin, Magnus; Elbe, Jörgen, Uppsala: Uppsala Publishing House , 2007Chapter in book (Other academic)
  • 17.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Factors Limiting Growth in Different Phases of Firm Development: a Systems Theory Approach1998In: 10th Nordic Conference on Small Business Research, Växjö, Sweden, 1998Conference paper (Refereed)
    Abstract [en]

    This paper describes some thoughts on local economic development through the focus on existing firms growth potential. It also copes with the need to identify growth limiting factors in these firms in order to enforce growth. Further a number of different firm situations and a number of limiting factors to growth, grouped in categories are described. This presentation is followed by a theoretical discussion of which limiting factors that are to be expected in each of the possible firm situations.

  • 18.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Giving Regional and Local Policy Makers a View of the Regions Firms foundation for Sustainable Competitiveness2006In: Innovations and Entrepreneurship in Functional Regions / [ed] Johansson, Iréne, Trollhättan: University West , 2006, p. 73-99Chapter in book (Other academic)
    Abstract [en]

    The basic assumption in this paper is that policy makers intervene to help regional businesses because they believe they need to correct for market failures. And the sources for these imperfections in the context of regional development might be: • The individual firms do not understand the need to be innovative • The individual firms do not exploit the potential in collaboration and cooperation • Firms do not exploit their full market potential • Firm managers do not choose to grow their business • Etc. This paper deals with the following question: “Can Best Business Practice Studies support regional policy makers with knowledge about imperfections that might need policy interventions?” The basis for this discussion is a regional study in the county of Dalarna in Sweden.

  • 19.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Giving Regional and Local Policy Makers a View of the Regions Firms Foundation for Sustainable Competitiveness: Some Reflections after a Best Business Practice Study in a County of Sweden2005In: 8th Uddevalla Symposium, Udevalla, Sweden, 2005Conference paper (Other academic)
    Abstract [en]

    This paper deals with the following question: “Can Best Business Practice Studies support regional policy makers with knowledge about imperfections that might need policy interventions?” The basic assumption behind this question is that policy makers intervene to help regional businesses because they believe they need to correct for market failures. The initial part of this paper discusses a ‘Practice Based View’ (PBV) as an alternative or complement to the ‘Resource Based View’ (RBV). The later part show some imperfections or unbalances that can be unfold through a Best Business Practice Study. The basis for this discussion is a Best Business Practice Study in the county of Dalarna in Sweden.

  • 20.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    How to Succeed with the Creation of a Strategic Business Network?: - Some thoughts based on a longitudinal analysis of Business Networks in the Swedish Wood Manufacturing Industry.2002In: 47th ICSB World Conference, San Juan, Puerto Rico, 2002Conference paper (Other academic)
  • 21.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Innovation Entrepreneurship in Manufacturing Firms2005In: 2nd Symposium on the Entrepreneurship-Innovation-Marketing Interface, Karlsruhe, Germany, 2005Conference paper (Other academic)
    Abstract [en]

    Entrepreneurial activities are often defined as the creation of new organizations (Gartner, 1988) but according to Schumpeter (1934); the entrepreneur is the innovator who implements change within markets through the carrying out of new combinations. These new combinations can take several forms; 1) the introduction of a new good or quality thereof, 2) the introduction of a new method of production, 3) the opening of a new market, 4) the conquest of a new source of supply of new materi-als or parts, 5) the carrying out of the new organization of any industry. Tang and Linghui (2004) make a distinction between two types of entrepreneurship activities. Venture Entrepreneurship (VE), which deals with new venture creation and Innovation Entrepreneurship (IE), which involves innovations within existing enterprises. This paper examines the existence of Innovation Entrepreneurship within existing firms in manufac-turing industries as well as to what degree the innovation are in the area of; • introduction onto the market of any new or significantly improved goods or services • implementation of any new or significantly improved operational processes • implementation of any new or significantly improved organizational / managerial processes • implementation of any new or significantly improved sales or marketing methods which were intended to increase the appeal of goods or services for specific market segments and/or enter new markets The basis for the analysis is a dataset that was collected in beginning of 2005 through a survey (BPPS) among all manufacturing sites with 5 and more employees in one region in Sweden. The Business Practices and Performance Survey (BPPS) used have been developed from a Practice Based View that is adapted to a survey instrument. It has been used in three large scale empirical in-vestigations in New Zealand during the 1990s and in five regions in Sweden during 2001-2003. The number of firms analyzed is 145 based on a response rate of 36.6 percent. The analysis shows that almost half of the firms have introduced new products or services during the two last years and that one third of them have introduced a product or service that was new for the world market.

  • 22.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Innovation Manufacturing in Manufacturing Firms2007In: The Entrepreneurship - Innovation - Marketing Interface / [ed] Würth, Reinhold; Gaul, Reinhold, Künzelsau: Swiridoff Verlag , 2007, Vol. IEP Volume 12aChapter in book (Other academic)
  • 23.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    New Firms Emerging from Different Types of Organizations: a Spin-off Classification1998In: 10th Nordic Conference on Small Business Research, Växjö, Sweden, 1998Conference paper (Refereed)
    Abstract [en]

    This paper presents thoughts on different aspects to take in consideration when studying the spin-off phenomena and presents a recommendation to classify the originating firm with accordance to; Type, Size, Role played, Attitude, Knowledge and Situation and classify the spin-off firm with accordance to; Relationship of operations, Driving force, Contribution from earlier employment and Number of founders and for the founder/s, Education and personal motives together with other data that is relevant for the specific research project.

  • 24.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Regionala företags förutsättningar för internationell konkurrenskraft: utvärdering av en undersökningsmodell2006Doctoral thesis, monograph (Other academic)
    Abstract [sv]

    Kan man bedöma om företag med tillväxtpotential även har kompetens att ta tillvara den? Denna fundering ligger till grund för den studie som redovisas i den här avhandlingen. Syftet med studien är i första hand att utvärdera hur en ”Best Business Practice”- modell kan bidra till ökad förståelse, hos myndigheter och andra samhällsaktörer, för vilka befintliga företag i en region som kan ha förutsättningar att vara internationellt konkurrenskraftiga med avseende på de processutövanden och processresultat som föreligger i deras operativa verksamhet. Utvärderingen baseras på en kartläggning av tillverkande arbetsställen i Dalarnas län med minst 10 anställda som genomfördes 2002. Studien i Dalarna bekräftar undersökningsmodellens antagande om en relation mellan gott processutövande och bra processresultat. Analyser visar att företag med höga värden på såväl processutövande som processresultat (de Ledande företagen) har högre sannolikhet för att redovisa en hög och ökande marknadsandel, förbättrad produktivitet, ökande nettokassaflöde, god och förbättrad lönsamhet samt en högre avkastningsgrad än företag med låga värden på dessa parametrar (de Sladdande företagen). Studien indikerar även ett samband mellan tillväxt och processresultat då de flesta företagen med hög tillväxt redovisar höga värden på undersökningsmetodens indexet för processresultat samtidigt som de flesta företagen med negativ tillväxt har låga värden på detta index. De marknadsledande företagen i studien skiljer sig från övriga företag genom att oftare använda sig av benchmarking. I sina benchmarkingprocesser fokuserar de på ett bredare spann av jämförelsemått, jämför sig oftare med företag inom andra branscher såväl som andra länder samt lägger en större fokus på innovations- och verksamhetsmått. De marknadsledande företagen är även mer innovativa, både vad gäller introduktion av nya produkter som av nya processer. Utvärderingen redovisar att undersökningsmetoden har en del tveksamheter men trots det ger möjlighet att skaffa en mängd information och kunskap om näringslivets status i en region. Den visar på vilka företag som har processer på plats för att kunna expandera och vilka som behöver ”se om sitt hus” för att ha möjlighet att fortsätta sin verksamhet. Det räcker dock inte med kunskap. Kunskapen behöver omsättas i handling. En fråga som avhandlingen leder fram till är vilka som kan och vill agera på denna typ av information?

  • 25.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Small Fast Growing Firms Coming Out of Large Organizations: A Spin-off Situation Classification1998In: Conference on Growth and Job Creation in SMEs, Mikkeli, Finland, 1998Conference paper (Refereed)
    Abstract [en]

    Small fast growing high technology firms in Sweden often origin as spin-offs from large organizations. This paper presents a theoretical discussion about different types of spin-offs, what kind of spin-offs to expect from large organizations ("womb-firms" ) in different phases of evolution. The paper will also discuss what kind of relationship, between the "womb-firm" and the spin-off firm that is to be expected according to the actual type of spin-off and the "womb-firm" situation. The theoretical background is a model of growth in living systems. The paper examines ten different situations of the womb-firm. Every such situation is assumed to generate one or more of four different basic types of spin-offs and every type of spin-off is assumed to lead to the womb-firm adapting to the spin-off firm in one of five different ways. The conclusions are that in future research on spin-offs it will be possible to limit the view to four different womb-firm situations, namely: a) The business activities of the womb-firm are in growth b) The business activities of the womb-firm are mature or new patterns are looked for c) The business activities of the womb-firm are in a situation of degeneration or catastrophe d) The business activities of the womb-firm are oriented towards a new venture

  • 26.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    SME Strategic Business Network seen as Learning Organizations: Some hypotheses based on a longitudinal analysis of Business Networks in the Swedish Wood Manufacturing Industry2002In: 12th Nordic Conference on Small Business Research, Kuopio, Finland, 2002Conference paper (Other academic)
  • 27.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    SME strategic business networks seen as learning organizations2003In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 10, no 4, p. 444-454Article in journal (Refereed)
  • 28.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Dynamics of The Firm: In Search for a General Model1998In: 43rd ICBS World Conference, Singapore, 1998Conference paper (Refereed)
    Abstract [en]

    This paper describe a model from system theory that can be used as a base for better understanding of different situations in the firms evolution. This change model is derived from the theory of organic systems and divides the evolution of the system into higher complexity of the system structure in three distinctive phases. These phases are a formative phase, a normative phase and an integrative phase. After a summary of different types of models of the dynamics of the firm the paper makes a theoretical presentation of the model and how this model is adaptable for better understanding of the need for change in strategic orientation, organization form and leadership style over time.

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  • 29.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Use of Practices As a Tool to Create Competitiveness: A study of the relation between the Best Business Practices and the managers experience on how their outcomes contribute to their firms competitiveness2005In: 50th ICSB World Conference, Washington DC, USA, 2005Conference paper (Other academic)
    Abstract [en]

    The view on strategy is conditioned by the theory of the firm used and its implication concerning value creation and sources of competitive advantage. Traditionally a common view on strategy has been conceptualized as a situational choice of generic strategies (e.g. Porter) assuming a type of contingency based view of the firm. During the last decade and still dominating is the focus on core competencies or distinctive capabilities assuming a resource based view of the firm (RBV). But where do the capabilities come from? It is generally acknowledged in research that these often intangible or tacit capabilities are developed through experiential learning or learning by practicing. This is the basis of a “practice based view of the firm” (PBV), often assumed in quality theories and methodologies, as a variant or specification of RBV. It is in PBV assumed, based on research findings, that there are practices that, in combination and when effectively linked together, can be expected to consistently improve operational performance and thus provide firms who adopt them with an advantage over those that do not. Thus good business practices, and the learning and knowledge creation developed through using them, can be thought of as the base or foundation on which distinctive capabilities and hence competitive advantage is built. The Business Practices and Performance Model (BPPS) has been developed from such a perspective and operationalised in a survey instrument. It has been used in three large scale empirical investigations in New Zealand during the 1990s and recently in five regions in Sweden. This paper reports an analysis on the use of ”Best practices” among manufacturing firms, in the county of Dalarna in Sweden, with ten and more employees. The study focus on the following question: Can use of “best practices” bee seen as a contributing factor in the creation of competitiveness and in that sense contribute to the growth of the firm?

  • 30.
    Ahlström Söderling, Ragnar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Use of Practices As Capabilities - A study of the relation between growth and the use of best practices in manufacturing SMEs in a region of Sweden2004In: 49th ICSB World Conference, Johannesburg, South Africa, 2004Conference paper (Other academic)
    Abstract [en]

    This paper reports an analysis on the use of Best practices among manufacturing firms, in the county of Dalarna in Sweden, with ten and more employees. The study focus on the following question: Can the use of best practices bee seen as a contributing factor in the creation of competitiveness and in that sense contribute to the growth of the firm? Traditionally a common view on strategy has been conceptualized as a situational choice of generic strategies (e.g. Porter) assuming a type of contingency based view of the firm. During the last decade and still dominating is the focus on core competencies or distinctive capabilities assuming a resource based view of the firm (RBV). But where do the capabilities come from? It is generally acknowledged in research that these often intangible or tacit capabilities are developed through experiential learning or learning by practicing. This is the basis of a practice based view of the firm (PBV), often assumed in quality theories and methodologies, as a variant or specification of RBV. It is in PBV assumed, based on research findings, that there are practices that, in combination and when effectively linked together, can be expected to consistently improve operational performance and thus provide firms who adopt them with an advantage over those that do not. Thus good business practices, and the learning and knowledge creation developed through using them, can be thought of as the base or foundation on which distinctive capabilities and hence competitive advantage is built. Research Methodology The basis for the analysis is a dataset (127 firms) that was collected in the beginning of 2001 through a survey (BPPS) among manufacturing sites with 10 and more employees. The survey was sent to all firms (327) meeting the criteria above and the response rate was 40 %. The Business Practices and Performance Model (BPPS) have been developed from a Practice Based View that is operationalized in a survey instrument. It has been used in three large scale empirical investigations in New Zealand during the 1990s and recently in five regions in Sweden. Possible Conclusions The responses from the participating firm in this regional sample indicate that: - Firms that hold a wide strategically focus seems to be more likely to grow. - The likelihood for growth seems to be plosive correlated with operational outcomes - Operational outcomes are correlated with the use of practices Possible Recommendations A recommendation for the firm management might be: As long as a firm´s products or services are interesting on their market will it be a good idea to hold a broad strategic focus and put energy to implement and maintain practices to ensure good operational outcomes that make it possible to meet the pull from the market in a successful way. A recommendation for policymakers and support organizations might be to support the management of growing firms to implement and maintain practices to ensure good operational outcomes.

  • 31.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Ager, Bengt
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bergqvist, Mathias
    Bengtsson, Patrik
    Local development and co-operation in wood manufacturing: Case studies in Sweden1999In: Proceedings of Symposium on New Opportunities for Forest-Related Rural Development, IUFRO / [ed] Slee, Bill; Hughes, Irene, Aberdeen, Scotland, 1999, p. 231-5Conference paper (Other academic)
  • 32.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Bianchi, Carmine
    Bivona, Enzo
    Dyner, Isaac
    Galan, Liliana
    Strocchia, Marisela
    Winch, Graham
    Managing Small Business Growth2007Book (Other academic)
    Abstract [en]

    The Book is thought to be tha foundation for courses in Small business growth management - either for experienced SME Managers or for Master Students. Included is a CD with Interactive Learning Environments for simultion of different growth strategies as werll as powerpoints and ten case studies.

  • 33.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Land, Göran
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The Use of Information And Communication Technology As A Tool to Create Capabilities: A study of the relation between use of ICT and the use of Best Business Practices in manufacturing SMEs in a region of Sweden2004In: 13th Nordic Conference on Small Business Research, Tromsö, 2004Conference paper (Other academic)
    Abstract [en]

    This paper reports an analysis on the use of ICT among manufacturing firms, in the county of Dalarna in Sweden, with ten and more employees. The study focus on the following question: Can the use of ICT be seen as a contributing factor in the process of the creation of competitiveness? Traditionally a common view on strategy has been conceptualized as a situational choice of generic strategies (e.g. Porter) assuming a type of contingency based view of the firm. During the last decade and still dominating is the focus on core competencies or distinctive capabilities assuming a resource based view of the firm (RBV). But where do the capabilities come from? It is generally acknowledged in research that these often intangible or tacit capabilities are developed through experiential learning or learning by practicing. This is the basis of a “practice based view of the firm” (PBV), often assumed in quality theories and methodologies, as a variant or specification of RBV. It is in PBV assumed, based on research findings, that there are practices that, in combination and when effectively linked together, can be expected to consistently improve operational performance and thus provide firms who adopt them with an advantage over those that do not. Thus good business practices, and the learning and knowledge creation developed through using them, can be thought of as the base or foundation on which distinctive capabilities and hence competitive advantage is built. There is an assumption that the use of ICT will contribute in the creation of this distinctive capabilities. Research Methodology The basis for the analysis is a dataset (127 firms) that was collected in the beginning of 2001 through a survey (BPPS) among manufacturing sites with 10 and more employees. The survey was sent to all firms (327) meeting the criteria above and the response rate was 40 %. The Business Practices and Performance Model (BPPS) have been developed from a Practice Based View that is operationalized in a survey instrument. It has been used in three large scale empirical investigations in New Zealand during the 1990s and recently in five regions in Sweden (The total Swedish dataset is 741 work sites and we might do some comparisons). Possible Conclusions The responses from the participating firm in this regional sample might indicate that: · Firms that are using ICT more seems to be more likely to be or to become market leaders. · The likelihood for high values on operational outcomes seems to be positive correlated with the use of ICT. · Operational outcomes are correlated with the use of practices and the use of practices seems to be influenced by the use of ICT.

  • 34.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Lindhult, E
    Sundqvist, J
    Wijkman, P-M
    From Recourses to Practices: A study of the use of best practices in manufacturing companies in Sweden based on a survey from New Zealand2003In: 17th Nordic Conference on Business Studies, Reykjavik, 2003Conference paper (Refereed)
  • 35.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    McCluskey, Denise R
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Brunåker, Svante
    Lindhult, Erik
    Doing Something Different!: Collaborative Approaches to Entrepreneurship Courses in Management Education2004In: RENT XVIII -Research in Entrepreneurship and Small Business, Copenhagen, 2004Conference paper (Refereed)
  • 36.
    Ahlström Söderling, Ragnar
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Wiik, Ewa
    Lessons from a High-tech Spin-off Case: an analysis on a spin-off failure from a multinational organization1998In: 43rd ICBS World Conference, Singapore, 1998Conference paper (Refereed)
    Abstract [en]

    This paper make a presentation of a high-tech spin-off firm that failed. The case is compared with some theories about spin-offs and their relationship with their womb-firm (incubator organization). The analysis cover the driving force, the womb-firm situation, the relationship between the womb-firm and the spin-off firm. The analysis is also taking the perspective from a system theory growth model.

  • 37.
    Ahmed, Abdikafi
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Karlsson, Rikard
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Digitaliseringens påverkan på revisionen2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and discussion of problems: The digital transformation is going at a high speed, something that generally affects society and in particularly companies. This digital development also affects accounting firms. Digital tools maintain more space in the audit work, which changes the basis of the audit process and the quality of the audit. Digitization also provides a greater efficiency in the audit process and the quality of the audit. However, digitization causes that many tasks in the audit will be affected in the long term and more resources are therefore needed in form of skills and investment to keep up with the development in audit according to this study.Purpose and the questions of research: The purpose of the study is to gain an increased knowledge of how digitization has affected the audit process and its quality. To achieve the purpose of the study, two research questions are asked concerning the audit process and its three phases, as well as how audit quality has changed thanks to digitization.Methodology and the limitations of study: The study is implemented through a qualitative method in which semi-structured interview with three respondents from established audit firms that form the basis of the study's empirical data. The limitations of study were made by through a interview to authorized auditors. Therefore, it is restricted to those professions that work in audit firms, such as accountants, tax advisers, among others.Discussion and conclusions: The result of this study highlights how the audit process has been affected by digitization especially the planning stage has been significantly affected where this step is no longer done manually but using different digital tools. furthermore the study concludes that much work has not done in both in reviewing phase and reporting. However the respondents claim that the quality of the audit has improved somewhat due to the more digitization i audit firms.

  • 38.
    Ahonen, Ann- charlotte
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hellstöm, Maria
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Varför lämnar medlemmarna a-kassan?: En undersökning bland två yrkesgrupper inom den kommunala sektorn i Borlänge2008Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syftet med denna uppsats är att ta reda på hur många som har lämnat a-kassorna, inom ett par utvalda yrkesgrupper, inom den kommunala sektorn i Borlänge och vad orsaken/orsakerna till utträdet är, samt att ta reda på hur många som har funderat på att lämna a-kassan och orsaken/orsakerna till det För att kunna ta reda på det, har en enkätundersökning gjorts. Enkäten skickades ut till två yrkesgrupper inom den kommunala sektorn i Borlänge, barnskötare och lärare för årskurs 1-3. Resultatet av denna undersökning, redovisas i diagram och till viss del skriftligen. Resultaten visar på att det, procentuellt, sett var fler lärare än barnskötare som lämnat a-kassan, samt att det var fler barnskötare än lärare som funderat på att lämna a-kassan. De främsta orsakerna till att medlemmarna lämnat, eller funderar på att lämna, a-kassan är närmande till pension och den förhöjda avgiften.

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  • 39.
    Ahonen, Esa
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Trnavac, Dino
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The influence of employee empowering on service interface and on employee performance in service organizations 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 40.
    Ajay, Aravind
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    MOTIVATION IMPACT ON HRM TOWARDS EMPLOYEE RETENTION - AN EXPLORATORY STUDY ON GEN Y EMPLOYEES2020Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose- The purpose of this research is to identify the influence of motivation (Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment) on HRM towards the employees’ retention of Indian Gen Y employees working in IT sector. Methodology/Design/Approach- The questionnaire was developed and managed through a google survey and sent to the target population are Gen Y employees who work in the IT sector in India through convenient sampling technique. Based on the availability, the study chooses around 103 Gen Y employees (aged 20-35 years of age) from the Indian IT field. Findings of 103 completed questionnaires were analysed through SPSS 25.0 with the help of correlation, regression and frequency tests.  Findings- Findings proved the significant and positive relationships between the Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment with employee retention of Gen Y employees in Indian IT industries.  Practical implications- As the Gen Y generation begins to grow in the work environment and baby boomers begin to retire, Gen Y will ultimately take up the positions of Generation X and baby boomers. There is a gap in generation between these generations, human resource professionals and managers will be required to know the characteristics and background of every generation. Hence this study proposes motivational practices which motivate Gen Y employees for retention in the same organization. This study will support managers to execute programs to retain the Gen Y employees in their respective organisations.  Originality/Value- This research contributes to the motivation of HRM on employee retention among IT industries in India.

  • 41.
    Al Khafaji, Ahmed
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Stenberg, Matteo
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Vikten av kundens förståelse för nyckelleverantörers behov: En kvalitativ undersökning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    Business markets often differ from the typical mass consumer markets. The main characteristics of business markets are fewer customers and suppliers who are responsible for the turnover. In the type of environment in which the organizations compete it is a must to concentrate on the long-term investments with the key suppliers. Today’s suppliers work closely with prioritizing, selecting and managing the customers in the market in which oligopoly rules. In these type of markets customers are working towards achieving the supplier’s satisfaction by emphasizing their adaptation-, and cooperation skills, and in this way appearing as attractive as possible for the suppliers.

    The aim

    The aim of this paper is to enhance the understanding of the type of characteristics of a customer in a business relationship that contributes to a higher satisfaction for a supplier that has a strong market position.

    Methodology

    In order to accomplish the aim, a qualitative study has been conducted. Literature and articles have been examined and an interview has been conducted in order to achieve a final conclusion.

    Conclusion

    Customers who meet the supplier’s requirements and needs will be considered to have a better adaptability and will be more likely recognized as a significant customer.

  • 42.
    Al Traboulsi, Sara
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Undersköterskors motivation inom åldringsvården2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The study focuses on assistant nurses who work with dementia accommodation and the purpose of the essay is what motivates assistant nurses to work in elderly care.Method: In order to answer the purpose, a qualitative study has been used. It gives a deeper understanding of motivation and what can lead to inefficiency. Open interview questions have been used to gather information.Grounded theory: It involves gathering information from the different respondents and analyzing it to get a result.Result: Through the empire and analysis, a result is given in this chapter. The result shows that cooperation and appreciation is the reason for motivation. While inefficiency is due to injustice due to colleagues for different reasons. Stress and use of worksheets are also ineffective for assistant nurses.

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  • 43.
    Alhasweh, Mohamed Abdulwahab
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Farid, Babrak
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    The effects of Ikea and external shopping centers on regional trade and retail growth: A comparative analysis of Ikea’s establishment in Kalmar and Karlstad2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines the effects of Ikea store establishment in Kalmar and Karlstad on the trade and retail inside the two cities, and as well on the trade and retail in the close neighboring municipalities and in further peripheral municipalities in both regions. After the establishment of Ikea store, Kalmar and Karlstad have experienced significant growth in trade and retail. The question, however, is how big this growth is in both cities? And how different locations on different distances from Ikea have been affected? What impact there was on different segments of the retail? How different business branches have been affected? How large the catchment area for the emerging new large-scale retail locations is? These questions, in addition to few others, are investigated in this paper. The thesis starts with an introduction chapter containing a background of the topic, problem description, the investigated questions, the purpose, and the outline of the paper. The next chapter includes the frame of reference which consists of literature review and theoretical framework about the external shopping centers and their impact on retail and regional trade development. It includes also information gathered from previous studies technical reports and other available sources about the subject. The third chapter includes description for the methods used to collect the primary and secondary data needed for the purpose of this study. Then the empirical framework which demonstrates the results of the conducted research followed by analysis and concluded in discussion and conclusion. Mixed methods are used as research strategy in this thesis, and the method to conduct the research is based on telephone interviews for the primary (qualitative) data, and documents and desk research for the secondary (quantitative) data. The gathered data is analyzed and designed in a way that allows the usage of comparative analysis technique to present the findings and draw conclusions. The results showed that new established Ikea retail store outside the city boundaries results with many effects on the city center and on the neighboring municipalities as well. The city center seems not to be affected negatively, but on the contrary positive effects were witnessed in both regions, these positive effects are linked to the increase inflow of customers from the external retail area which is known as spillover effect. III On the other hand, the neighboring towns and municipalities are more negatively affected especially with the trade of con-convenience goods as the consumers in these towns and municipalities start to go to the area of Ikea and the large external retail center to do their purchasing, the substitution effect is then said to be occurred. Moreover, the further far municipalities do not seem to be significantly affected by the establishment of Ikea. These effects whether positive or negative could be monitored by looking to few trade parameters such as the turnover, the sales index, and the consumers’ expenditure, these parameters can be very useful to measure the developments and changes in the trade and retail in a given place. 

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  • 44.
    Allard, Matilda
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jonsson, Oscar
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning i åkeribranschen: Regleringar i en kontroversiell bransch2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability is a subject which has got a lot of attention during recent years. Demand for businesses to take responsibility for the environment are rising as customers want more information about how companies work with environmental sustainability. It is mandatory since the year 2017 for large companies to disclose this information but for small companies it is still optional. The transport industry has a heavy impact on the environment but is still necessary in modern society, which makes it an interesting industry to study. The purpose of the essay is to examine Swedish transport companies view on sustainability disclosure and how it compares to environmental regulations. The method used in this essay is a qualitative method with four semistructured personal interviews and ten structured telephone interviews.Key findings are that the companies that take part in this essay present sustainability to their customers through reports but not in the financial statement. Sustainability disclosure is not perceived as an issue, environmental regulations such as the new Euroclasses have higher affect on the companies. The most important stakeholders for the companies are the customers, which makes customer relationship valuable.

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  • 45.
    Alm, Erik
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Jacobsson, Emil
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Möjligheter och risker med sponsorsamarbeten: En studie om vad evenemang beaktar när de ingår sponsorsamarbeten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine which possibilities and risks an event consider when

    they are entering a sponsorship agreement. The results show that the possibilities that were

    identified as the main part in a sponsorship agreement for the events included liquid assets or

    services. A second possibility that were identified is the sponsorship activation that the

    sponsor does which can create an additional value for the event towards their participants and

    spectators. A third possibility that was identified in this study was that the brand image

    transfer from the sponsor to the event makes it possible for the event to achieve image related

    advantages. A fourth possibility, which the events are not fully maximizing, is the opportunity

    that comes with co-branding outside the context of the events. The main reason for events to

    enter sponsorship agreements is not primarily to strengthen their brand image, other

    advantages that the event seeks are seen as the main reasons for the events to enter a

    sponsorship agreement. Therefore the events are not fully maximizing the opportunities that

    brand image transfer offers.

    The risks that events recognize in a sponsorship agreement primarily consist of image-related

    risks. A risk is that an undesired brand image transfer may transfer from the sponsor to the

    event and that the events has a hard time to effect any harmful activities that the sponsor may

    do outside of the sponsorship context, which can harm the event by negative associations.

    Events acknowledge the risks in a sponsorship agreements and one of the events in this study

    says that a sponsorship agreement consists of many risks but that they need to take some risks,

    because without any sponsors the event would be very dull. Despite the risks, the events are

    entering sponsorship agreements because the possibilities outweigh the risks they are taking.

    The events in our study was chosen because they are some of the biggest and most wellknown

    events in Sweden that occur at a yearly basis, and additionally because they were

    considered to have knowledge and experiences about the possibilities and risks that comes

    with agreeing sponsorship deals. Qualitative method was the methodological choice of this

    study and we used semi-structured interviews to collect data and to learn about the

    experiences that our respondents had in the area of which possibilities and risks events are

    considering when entering a sponsorship agreement.

  • 46.
    Almeby, Ellinor
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Kristoffersson, Emma
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hållbarhetsredovisning inom modeindustrin: En kvalitativ studie om hur isomorfism påverkar utformningen av svenska modeföretags hållbarhetsrapporter2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The fashion industry is one of the industries with the greatest negative impact on the environment. Due to the fashion industry’s influence on the climate, the industry is exposed to a lot of pressure from the media and other stakeholders. This means that organizations in this industry must take greater responsibility for reducing their environmental impact and thus the sustainability report becomes a tool for organizations to communicate their social responsibility to their stakeholders. Previous research shows that there is a clear link between the design of sustainability reports and isomorphism. The purpose of this study is thus to investigate how homogeneity arises in designing sustainability reports for companies in the fashion industry. Three Swedish fashion companies' sustainability reports has been analysed with a qualitative content analysis to identify which types of isomorphism that can be linked to these. The study shows that the main reason why companies have become homogeneous in their sustainability reporting has to do with coercive isomorphism, followed by normative and mimetic isomorphism. One of the companies also has a noticeable influence on the other two companies on several points, linked to the sustainability reports

  • 47.
    Almqvist, Johanna
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hammerin, Malin
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Intern kontroll: En fallstudie på Trafikverket2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Internal control is something that’s grown more important for enterprises to keep in mind. The community is increasingly affected by the IT-development which demands a bigger degree of security. Enterprises needs to make sure that their systems are up to date and secure enough to keep it safe from unauthorized to take part of sensitive information. Internal control can exist in a major part of the work. If an enterprise have a goal for no harm or serious injury at work, internal control is necessary to reach that goal.

    The purpose for this essay is to examine how five different departments of Trafikverket practices internal control. How internal control is described. How the guidance from the managements is described and how it reaches the rest of the enterprise. This will lead to a proposal of improvement of the internal control at Trafikverket.

    We focus our frame of reference on the COSO-model and its five components. The components included in the COSO-model are control environment, risk valuation, control activities, information and communication and monitoring.

    The essay is a case-study of Trafikverket. We have chosen a qualitative method and interviewed five respondents from the different departments on Trafikverket. The respondents we interviewed works with internal control in their everyday work or have a god insight in the subject. We used a semi structured interview guide with questions based on the COSO framework.

    The results from our study shows that it exist big variations between how the departments work with internal control. It emerged that there are new guidelines for how the work should be done. This makes it necessary with education to implement the new ways to work. How the departments use the COSO-model varies. Some of them have incorporated the model in their new ways to work others have never heard of it.

    The conclusion of our study shows that the COSO-model and it´s components contribute to a functioning internal control. Implementing the components is important and the most important feature to good internal control is the corporate management. Education within the enterprise is the most effective way to inform the staff about the model and to implement it.

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  • 48.
    Anbary, Atefeh
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Nguyen, Linh
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Knowledge retention in Vietnam-based ManagementConsulting SMEs2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim:

    The overall aim of the thesis is to describe and understand how Vietnam-based

    management consulting SMEs retain organizational knowledge in cases of employees’ departure

    and further develop strategies for knowledge retention.

    Methodology:

    Qualitative research via semi-structured interviews in 2 Vietnam-based

    management consulting SMEs (1 medium-sized company and 1 small company) was conducted.

    Findings:

    Knowledge retention is still a rather new concept in the Vietnamese context,

    interestingly, however; some knowledge retention initiatives have been unconsciously

    implemented by Vietnam-based management consulting SMEs. Small-sized companies, which

    suffer more from resource scarcity in terms of human, finance, time, tend to be less active in

    knowledge retention than medium-size companies. More efforts have been put in retaining tacit

    knowledge by management consulting SMEs in Vietnam. Among the factors influencing

    knowledge retention, leadership is seen to be the key factor to decide the successful

    implementation of knowledge retention of Vietnam-based management consulting SMEs.

    Vietnamese culture is also found to have indirect impacts (either positive or negative) on

    knowledge retention through other factors (leadership, organizational culture, personal attitudes),

    however the effect of national culture on knowledge retention varies from firm to firm, largely

    depends on SMEs’ leadership.

    Practical implications:

    Considering the important roles of leaders in the implementation of

    knowledge retention, training on leadership skills is highly recommended. Furthermore, trainings

    on interpersonal skills and personal attitudes towards knowledge retention also need attention.

    On top of that, it is essential to build up an organizational culture that facilitates knowledge

    retention and provides appropriate organizational supports (affordable IT systems that suit

    SMEs’ needs, extrinsic together with intrinsic rewards). Last but not least, knowledge retention

    activities are recommended to be integrated into daily operations to cope with the issues related

    to time constraints faced by management consulting SMEs.

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  • 49.
    Andersson, Anton
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Löf, Jakob
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    En kvalitativ studie om sportchefers förklaring till den höga omsättningen inom SHL och Hockeyallsvenskan i svensk elitishockey.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    End of signal has just passed. The team you work for has just won the championship, and you

    as sport director hailed as a hero based on your ability to build a successful team. The season

    after looks differently, you are painted as guilt and the association begins to lose patience.

    The pressure of external stakeholders grows and it ends with the association choosing to fire

    you. Another scenario is the feelings that the excessive workload will be your failure, which

    will let you resign from your service as sports director. Being a sports director in a

    performance-based world places high demands on you as an individual, both holding

    knowledge about Ice hockey, but also to handle for example economic and legal issues.

    Almost half of all sports directors have become unemployed or stopped themselves in recent

    seasons. It becomes clear that the role and the requirement image become complex. That

    reason makes it interesting to explain this problem.

    The study has been conducted by making

    qualitative interviews with the selection of sports directors in SHL and Hockeyallsvenskan in

    Swedish elite Hockey. SHL (Swedish Hockey League) is the highest league and

    Hockeyallsvenskan is the second highest league in Swedish Elite Hockey.

    The purpose of this study has been the sports leaders’ explanation for the high turnover in

    SHL and Hockeyallsvenskan in Swedish elite Hockey.

    The purpose of this study has developed two issues that will form the basis of the study:

    1. What are the factors behind the high turnover of the sports directors?

    2. Is the responsibility of the associations or the sports directors for the high turnover?

    The result of this study shows that there are combinations of different factors that are behind

    the high turnover of sports directors in Swedish Elite Hockey. One factor is the diffuse

    requirement picture from the association on what is expected of the sports director. The

    sports director’s role in the organization is not clear enough. This leads to a collision in which

    the associations have not identified the skills required in the role. Furthermore, there is a lack

    of continuity and long term relationships with the associations where confidence in the sports

    director immediately reduces in the event of non-sporting results. The result also shows that

    the impact of external factors, combined with excessive workload, leads to terminations in

    the profession. Finally, it may be noted that the role of sports director requires good

    competence in matters that are included in the role of a chief. The lack of competencies

    within the management leads to difficulties for the sports director to handle the issues that

    include tough decisions.

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  • 50.
    Andersson, Björn
    et al.
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Hugosson, Mårten
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Maberg, Hanna
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Företagsformens betydelse för nyföretagande: En jämförande studie mellan ekonomiska föreningar och aktiebolag2013Report (Other academic)
    Abstract [sv]

    Syftet med denna studie är att undersöka nyföretagares motivgrund för val av företagsform avseende formerna ekonomisk förening och aktiebolag. Syftet är också att söka belysa några av de skillnader i bemötande som finns gentemot företagare vilka bedriver sina verksamheter i formerna ekonomisk förening respektive aktiebolag. Bakgrunden till studien är en rådande uppfattning om att ekonomiska föreningar ibland inte bemöts och behandlas på samma sätt som andra företagsformer vid kontakt med intressenter. Många ekonomiska föreningar är verksamma inom den s.k. sociala ekonomin och då den sociala ekonomin i Sverige är en växande sektor, både vad gäller antal sysselsatta och omsättning, där den sistnämnda uppgår till ca 350 miljarder om året, är ämnet intressant att undersöka. 

    I studien genomfördes djupintervjuer med företagsrepresentanter från åtta ekonomiska föreningar samt sju aktiebolag samt ett företag med erfarenhet från bådadera. Respondenterna fick bl.a. besvara frågor med avseende på vilka motiv de haft för valet av företagsform, hur de upplevt bemötande från intressenter samt vilka för- och nackdelar de upplever sig ha fått av sitt val. 

    Från svaren framkommer att flera av de som driver ekonomiska föreningar gör detta för att de känner att det är bra alternativ om man vill driva företag tillsammans samt om man vill ha en, vad de uppfattar, mer demokratisk form för sitt företagande. Formen sågs också som ett hjälpmedel för att skapa delaktighet och ett bättre samarbete. Med formen ekonomisk förening kom även nackdelar som inte upplevdes hos aktiebolagens företrädare. De främsta nackdelar som framkom var att vissa intressenter, t.ex. banker och kreditinstitut bemöter ekonomiska föreningar med skepsis; det finns en osäkerhet kring vad formen medför och innebär. Det framkom även att viktiga intressenter och aktörer har en okunskap om ekonomiska föreningar vilket kan påverka bemötandet negativt. I vissa fall lämnar inte affärssystem och rutiner något utrymme för att hantera ekonomiska föreningar.

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