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  • 101.
    Artur, Fernandez
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Viktor, Johansson
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kontroll, Lönsamhet eller bägge?: - Dilemmat i distributionskanalvalet2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Players in the consumer electronics industry has recently made huge losses, which today resulted in some player’s liquidation. With the ever-increasing price competition between players pushing both margins and the potential for profitable trading. The control of the player’s margins and profitability are therefore essential. Especially where the operator is facing multiple distribution options, alternative distribution channels.

    Purpose: The aim of this study is to explain the underlying causes of the wholesaler's choice of distribution channels based on transaction cost theory.

    Method: The study has a deductive approach where the theoretical framework based on transaction cost theory, supply chain management and logistics cost. Which together are expected to explain the underlying causes of the wholesaler's choice of distribution channels. The qualitative case study in this study is based on acquired data in the form of unstructured interviews, semi-structured interviews, contracts, measurement and accounting data from the partner company.

    Conclusions: Our results shows that the transaction cost theory may explain the choice of distribution channels based on the context under which the theory was developed, that is, from the producer to the final consumer. Transaction cost theory fails however to explain the choice between distribution channels in the applied context of the study, which instead is based on the wholesaler's perspective. In contrast to the transaction cost around the contract a wholesaler’s choice of distribution channels are explained by the cost within the contract. 

  • 102.
    Arvidsson, Karolina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Meddelartrygghet: För privatanställda på offentligt finansierade jobb2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines how notifies security looks for private employed workers in jobs founded by the public. The aim is to clarify the legal situation surrounding notifies law, and to analyze possible shortcomings in the law with a focus on the future.

    Notifies law is based on five cornerstones. Where freedom of information, a right to provide information to the media for publication, “acquires the right” and protection to be anonymous when talking to the press goes to all workers. The other two pillars, “a look up prohibitions” and “retaliatory forbid” apply only to employees in the public sector. Workers in the public sector has a stronger protection in a inform situation then a privately employed worker has. Differences in announces protection can be problematic when the former traditional public services such as schools, health care and care is conducted in private. Employees in these sectors with a history of strong protection as they provided information to the media, no longer have the same protection with a private employer. This despite the fact that they have the same work activities, are carried out with the same public funds and the importance of transparency and protecting the interests, ought to exist.

    The work addresses the policy tools that affect notifies law. The essay examines include committee directives, reports, legislation and social change. It is the individual perspective that characterizes the investigation. Individual perspective is broadened by a social, historical, international and gender perspective.

    The study divides the legal differences in announces security between different groups of workers in a legal and in a perceived part. There are legal differences that depend on the employer, the employee has. When the employee is not aware of the differences, instead you can talk about the perceived legal protection. Furthermore, the essay takes up the gender dimension of health, education and care is dominated by women. This affects women as a group due to the structural changes in the labor market, leading to impaired announces protection for those who move to private employers.

    The work concludes that the law surrounding announces security is difficult to take in and to form an opinion about. Notifies court extends across different areas, and in some sectors, there is special legislation. The paper calls for a comprehensive legislation, making notifies law more transparent and easier to absorb for workers as well as managers and employers. It is desirable that such legislation should include all workers, regardless of employer.

    Keywords: Freedom of expression, freedom of information, announces protection, job security, open government.

  • 103.
    Arvidsson, Oskar
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Pierre
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lean Productions påverkan på ekonomistyrningen: En fallstudie inom Gnutti Powertrain AB2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Master thesis, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, 4FE03E, Spring 2013

    Title:  Lean Production's influence on management accounting - A case study on Gnutti Powertrain AB.

    Background: Due to more and more competitive markets, companies have searched for new ways to develop and streamline their operations.  This has lead to the fact that many companies have choosen to implement the production strategy Lean Production. Several scientists have demonstrated that the traditional management accounting is not adapted to nor suitable for companies that use the production strategy Lean Production.  This has meant that the traditional management accounting has had to change and be developed in order to be able to support  the changes that the new production strategy give rise to. Thus, it became interesting to study a specific case of a company to identify if, and how this company has changed its management accounting as a result of using Lean Production.

     Purpose: The purpose with this study is, that by studying the single case of Gnutti Powertrain AB, to contribute with an understanding of how the management accounting's design and application are influenced by the use of the advanced production strategy Lean Production. The study also intends to identify and describe what additional changes Gnutti Powertrain AB's management accounting might have to experience in order to support the company's new production strategy.

    Methods: The thesis is a qualitative study consisting of a case study of the manufacturing company Gnutti Powertrain AB. The collection of data has primarily consisted of interviews, but also includes direct observations, and collected documentation, like for example; information from the business system, annual reports, and corporate documents.

    Results, conclusions: The results in this study show that the use of Lean Production leads to different types of production- and organizational changes which affect the design and use of management accounting. It is also detected that, as a result of the introduction of Lean Production, the  case company has changed the management accounting, within the areas of accounting, budgeting, calculation, and performance measurement. Through an extensive analysis of the case company's present management accounting,  it has also been identified and demonstrated further changes that the company's management accounting can undergo. The proposals are comprised of a method that can be used to identify and evaluate the operative improvement's influence on the financial result, together with how the company can improve its calculation method by developing the work with Value Stream Costing.

  • 104.
    Ask, Gustav
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Jennie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Växlande molnighet, med risk för ekonomistyrning: En studie om molnbaserad ekonomistyrning samt hur en ny ekonomistyrningsmodul kan utformas till ett existerande molnbaserat redovisningssystem2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study is about cloud-based management accounting systems in small and mid-sized companies, and how an existing management accounting module can be developed within a cloud-based accounting system. The case study company is a Swedish provider of accounting systems, Fortnox AB, which had a deficient management accounting module at the beginning of this report. The scientific prospect of this study will mainly be prototyping, which is the usual way to improve a system within system development. The prototype, refined and developed through this study, shall combine Fortnox with better software as well as accounting firms and users of the system shall be able to obtain more useful information in their management accounting processes. It is predicted that system developments will provide with positive effects and this study will also examine how these appear in small and mid-sized companies.Result: The cornerstones of a successful management accounting module are considered to be adaptability, user friendliness, simplicity, lucidity, vitality, interaction and attractiveness through graphical design. This module was, according to the users of Fortnox’s accounting system, deficient as this report took place. However, if the management accounting module is developed to become more adaptable based on the above stated improvements the users, their organisations and the entire economy can benefit from it. The effects could be improved processes and information flows, time efficiency, a wider understanding, interest and comfortability for the user, “right” information usage and that the entire economy can benefit from successful SMEs.

  • 105.
    Asplund, Anton
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Id, Jon
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Samhällsansvar eller vinstorientering?: En innehållsanalys av CSR-diskurs i årsredovisningar för svenska börsnoterade bolag från två branscher2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Authors: Anton Asplund & Jon Id

    Advisor: Ulf Larsson Olaison

    Co-examiner: Andreas Jansson

    Examiner: Karin Jonnergård

    Title: Social responsibility or profit orientation? - A content analysis of CSR discourse in annual reports for Swedish listed companies from two industries

    Background: Profits in welfare sector are a topic that has taken a lot of space in the 2010s in the Swedish political and social debate. Given that CSR disclosures differs between industries, and that legitimacy theory is one of the most prominent theories in the field, we wonder how companies in the welfare sector report about social responsibility. Since welfare companies are diligently discussed and constantly in the spotlight, it is crucial that these companies are perceived as legitimate by society. One way to achieve this legitimacy is to strategically use the annual report. We are, therefore, interested in investigating whether it is possible to distinguish a qualitative legitimacy strategy that includes social values in social welfare companies CSR disclosure and comparing it with the financial sector.

    Purpose: The purpose of the study is to create an understanding of the CSR discourse in different industries. Through a qualitative content analysis of the CSR and voluntary reporting in the annual reports for welfare companies and major banks, we intend to investigate whether industry-specific differences can be found in the reporting of social responsibility. Through comparisons between welfare companies and major banks, we intend to study whether these industry-specific differences are based on different qualitative legitimization strategies.

    Method: The study has an abductive research approach in which the theoretical basis, which is expected to explain industry-specific qualitative legitimization strategies, is based on legitimacy theory, interest theory, institutional theory, shareholder value and signaling theory. The qualitative research approach is based on Swedish annual reports from six listed welfare companies and the four major banks from 2015/2016.

    Result and conclusion: The study has found industry-specific differences in CSR reporting discourse based on different qualitative legitimization strategies. The results indicate that certain actors, relationships, driving forces and interests are central to the various industries. This result contributes to the literature and reinforces the insight that CSR is influenced by industry affiliation.

  • 106.
    Asplund, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Norrman, Henrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rodger, Therese
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur investmentbolag påverkar kapitalstrukturen i sina innehav: En fallstudie av Ratos2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A company’s choice of capital structure is a well documented field in financial research but no unambiguous results are available regarding how the company is best financed or what actually defines the optimal capital structure for a company.

    The purpose of this study is to examine the possible changes on a company’s capital structure once a Private Equity company has become the majority owner.

    In this study a deductive approach has been used and a quantitative survey has been applied. Financial ratios from yearly reports of companies before and after the Swedish Private Equity company Ratos became the majority owner have been analysed and compared with the hypothesis that a Private Equity majority owner would significantly change the capital structure of the acquired company.

    The selection criteria for the companies was that Ratos should own more than 50 % of the company in order to actually have an impact on how the company is financed, in addition the selected companies needed to have data available in the form of yearly reports both prior to Ratos becoming the majority owner and at least two years afterwards in order to study the eventual changes of the take over. Financial ratios such as debt to equity ratio, leverage and return on equity were then calculated and results analysed. Theories of capital structure such as the Trade off theory, Pecking order theory, Miller and Modigliani and the Agency theory have also been applied to analyse the outcome. The method of comparison used was the differencein-difference method with data from Statistics Sweden (SCB) from similar relevant companies.

    The results of this study do not indicate that the capital structure of the company changes significantly within the first two years after acquisition by the majority owner Ratos.

    Suggestions for further studies would be to analyse a wider group of Private Equity companies as majority owners and observe eventual changes in capital structure in takeovers.

  • 107.
    Atanasoski, Angelica
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Florå, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Sofie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur arbetar företag med miljö, ekonomi och människor?: En studie om hur företag arbetar för att styra organisationen mot hållbarhet.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Det talas allt mer om hur människor och företag lämnar avtryck på planeten. En ökad medvetenhet och ett ökat intresse för hållbarhet har gjort att allt högre krav ställs på företag. Tidigare riktades fokus på vinstsatisfiering medan det numera skiftat till förväntningar att bidra till en positiv samhällsutveckling. Det gemensamma begreppet för detta är corporate social responsibility vilket omfattar företags samhällsansvar. Denna studie avhandlar hur företag arbetar för att styra organisationen mot hållbarhet. Vi ämnar även att studera om belöningssystem, organisationskultur eller en kombination av båda delar påverkar hur företag arbetar med hållbarhet. Syfte: Vi ämnar att presentera hur företag arbetar för att styra organisationen mot hållbarhet samt hur de anställda motiveras att arbeta mot företagets hållbarhetsarbete. Vi kommer endast förhålla oss till belöningssystem och organisationskultur för att se huruvida något av dessa har en betydande roll i det vi ämnar att undersöka. Metod: Studien är av kvalitativ karaktär och det empiriska materialet har tillhandahållits genom semistrukturerade intervjuer. Vidare inkluderar empirin tio respondenter från fem företag inom olika branscher. Slutsats: Efter genomförd tolkning kan vi i slutsatsen konstatera att hållbarhet vanligtvis implementeras i organisationskulturen, vilket är möjligt då belöningssystem direkt förknippat med hållbarhet används i mindre omfattning. Däremot visar samtliga företag på att medarbetarnas sätt att arbeta framförallt förknippas med företagets organisationskultur.

  • 108.
    Athle, Kristoffer
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Förstadagsintyg: Ett misstroende eller en utsträckt hand?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to investigate and analyse the employers legal right to demand a medical certificate from an employee from the very first day in a leave of absence due to illness. Further the paper will investigate the possible consequences and repercussions that an employee faces if he or she is not willing or able to procure a medical certificate by the demand of an employer. A minor comparative study about work security during illness and sick leave in Sweden and Denmark will be carried out and analysed. To gain a broader perspective on sick leave a gender perspective will be analysed as well. The paper is largely based on a doctrinal method of traditional legal analysis.

    Due to the change in legislation regarding sick pay paid by employer in 2008 all employers without collective agreements gained the right to demand a medical certificate from an employee. Reasons behind the requests can vary from an early start in rehabilitation to the suspicion of unrightfully use of sick pay.

    The general rule in Sweden unlike Denmark is that you cannot be dismissed due to illness, and there are comprehensive obligations for an employer to partake in the rehabilitation and return to work for an employee. Permanent reduced capacity for work or lack of cooperation in the rehabilitation process by the employee stipulates exceptions for dismissal due to illness. By not procuring a medical certificate an employee could consequently face dismissal.

  • 109.
    Avasjö Kuess, Christine
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Person, David
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grönmålning inom Svensk hållbarhetsredovisning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate Social Responsibility reporting has developed further over the past years. More and more companies publish CSR reports and several countries have passed regulations enforcing CSR reporting. The most commonly used reporting standard is published by the Global Reporting Initative, GRI. Their latest standard, G4, was released in 2013 and it is more focused on the involvement of stakeholders in the reporting process. It also encourages external assurance of reports. This is to increase credibility for the reports and to counter greenwashing, activities that companies use to seem more sustainable than they really are. Previous research has put forward increased regulation, increased involvement of stakeholders, and external assurance of CSR reports as activities capable of mitigating greenwashing and increasing credibility.

     

    In this study we have sought to proove differences in balance between positive and negative news based on the reporting standard companies are using, G3 or G4, as well as based on wheather the report has been externally assured or not. We have conducted a content analysis of CSR reports and coded their contents based on value, type, attribution, and wheather the information is hard or soft. We then ran t-tests on our material to discover differences.

    The differences we found point to an increase in greenwashing for reports made according to G4, as well as for reports that are externally assured, which makes us question their ability to counter greenwashing. Previous research have proved that the size of the reporting company has a big effect on their reporting behaviour, something we also tested. The results from these tests show that larger companies tend to greenwash their CSR reports more than smaller companies.

  • 110.
    Awadis, Elias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hälsoekonomisk utvärdering: Össur Nordic AB2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    ii Sammanfattning Ekonomihögskolan, Linnéuniversitetet, Controller, kurskod: 4FE03E, våren 2013 Författare: Elias Awadis Handledare: Elin Funck Titel: Hälsoekonomisk utvärdering - Össur Nordic AB Bakgrund: Hälsoekonomi som vetenskaplig disciplin har sina rötter långt tillbaka på 1960-talet och har sitt ursprung i att resurserna i samhället är begränsade. De begränsade resurserna inom sjukvården resulterade i att hälsosektorn var tvungna att prioritera. Mot bakgrund av ständigt återkommande diskussioner om resursbrist i sjukvården har hälsoekonomi framträtt som en framstående disciplin inom hälso- och sjukvårdssektorn. Syfte: Studiens syfte är att utveckla en hälsoekonomisk utvärdering med ett samhällsperspektiv för Össurs knäartrosbehandling med Unloader® One i jämförelse med traditionell farmakologisk behandling. Vidare avser studien att förklara vilka faktorer som är väsentliga att beakta vid utvecklandet av en hälsoekonomisk utvärdering. Metod: Ett interventionistiskt angreppssätt har använts i studien för att kunna uppfylla syftet med studien. Datainsamlingsmetoder såsom intervjuer har använts i syfte att erhålla utökad kunskap. Dokumentstudier har också varit nödvändiga för att kunna slutföra kalkylberäkningarna. För- och nackdelar med de metodologiska val som gjorts diskuteras ingående. Resultat: Resultaten från denna studie visar att en behandling med Unloader® One i jämförelse med traditionell farmakologisk behandling har lägre kostnader ur ett samhällsperspektiv. Resultatet visar även att det finns ett antal faktorer som är väsentliga att beakta i utvecklandet av en hälsoekonomisk utvärdering, såsom bland annat kostnader som skall ingå i beräkningen, tillgången på data samt valet av typpatient. Slutsatser: De resultat som presenterats bör beaktas med försiktighet, men studien ger upphov till intressanta slutresultat som är användbara inför framtida utvärderingsarbete. Kostnadsanalysen visade att sjukskrivningskostnaderna är de största kostnaderna ur ett samhällsperspektiv, och det är förmodligen är där de största kostnadsbesparingarna kan göras. Dock krävs mer tillgång till data för att öka utvärderingens evidensgrad

  • 111.
    Axelsson, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Etiskt ledarskap och korrelationen med anställdas intentioner att lämna en organisation: En studie på ett marktjänsteföretag på en tysk flygplats2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to explain and analyze how ethical leadership is related to employee’s turnover intention in a low-income service industry, as well as how connectedness, as a contingency moderate this relation.

     

    This study used a positivistic research philosophy and a deductive approach where the data was collected using an internet-based survey delivered to a ground handling organization operating at a German airport. The result indicated that ethical leadership has a negative correlation with turnover intention, however, connectedness seemed to have no moderating affect but a direct negative correlation with turnover intention itself. 

  • 112.
    Axelsson, Sanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Björson, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jämställdhetsplanens nyttjande inom den finansiella servicesektorn2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemformulering: Hur och varför arbetar Sveriges fyra storbanker med sin jämställdhetsplan som en del av bankens verksamhetsstyrning? Vilka motiv har de med sin jämställdhetsplan och vilka interna och externa effekter har den på deras verksamhet?

    Syfte: Syftet med studien är att kartlägga hur Sveriges fyra storbanker arbetar och integrerar sin jämställdhetsplan som en del av bankens verksamhetsstyrning. Ett delsyfte är att identifiera vilka motiv banken har med sitt jämställdhetsarbete samt vilka interna och externa effekter planen uppfattas ha på verksamheten.

    Metod: I vår studie har vi använt oss av telefonintervjuer för att få fram det empiriska materialet. Respondenterna är personer som är involverade i arbetet med jämställdhetsplanen, men även verksamhetsplanen eftersom att vi gör kopplingar mellan dessa två.               

    Slutsats: Vår slutsats är att det inte är arbetet med att framställa planen i sig som leder till bättre jämställdhet utan att det är arbetet för att uppnå målen i planen som bidrar till utvecklingen. Däremot tror vi att planen är ett bra verktyg för att ge en ”lägstanivå” i jämställdhetsarbetet. Den tar upp att mål måste finnas med och även vilka aktiva åtgärder som företag ska arbeta med för att uppnå målen.

  • 113.
    Ayar Médoc, Rebecca
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Den semidispositiva arbetstidslagen: En studie av hur EU-direktiv, svensk lag och kollektivavtal samspelar kring arbetstidsreglering2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Working time is a constantly discussed topic. In Sweden working time is largely controlled by collective agreements. About 90% of all workers are covered by a collective agreement. For those who are parts of a collective agreement, it is important to consider the regulations in both the Swedish Arbetstidslagen (ATL) and the Working Time Directive (the Directive) when making a collective agreement. The purpose of this thesis is to examine various aspects of working time regulation in the form of directives, law and collective agreements. The thesis intends to contribute to knowledge of how the regulations regarding working hours in Sweden meet the requirements of the Directive by the EU. Further, the purpose is to examine how deviations from ATL can be regulated by collective agreements.

    The legal dogmatic method has been used in combination with an EU legal method. Directive, law, preparatory acts, case law, doctrine and literature were studied to investigate the legal situation. Collective agreements have been used as a source of law as well as empirical material. When studying implementation of the Directive to Swedish law, certain contradictions can be identified. The Swedish model collides with the Directive and the Swedish legislators as well as the Labour court choose to safeguard the Swedish model. Another contradiction is the purpose of the directive, protection of worker's health and safety, it is important and the Court of Justice of EU returns to it in many cases. A counterpart is lacking in ATL, instead, a connection is made to AML. Furthermore, the definition of working time is an issue where differences can be noticed between the Directive and Swedish law. Interpretations of the Court of Justice of EU and ATL defines different interpretations of call time and a new case may affect the travel time. The Court of Justice of EU calls the member countries to have equivalent definitions of working time and it should originate from the Directive.

    Regarding deviations through collective agreements the study shows that there are difficulties to interpret 3 § ATL, which is giving contradictory instructions regarding deviations. The paragraph and the EU-lock puts a great responsibility on the parties of the labour market to be familiar with both the Swedish law and the Directive. Some regulations are better for workers in ATL than the Directive at first glance, but this can be settled by collective agreements. Practice shows that there may be errors in the preparation of collective agreements.

  • 114.
    Azcarate, Amanda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Sara
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Prestationsmätningssystem i statligt ägda bolag, vad hände efter bolagiseringen?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In Sweden, and also around the world, it has become increasingly common for the government to reconstruct their state possessions through for example corporatizations. The reason for the corporatizations is the desire to streamline the public sector. A corporatization is a major transitions and organizational change, having the differences between the organizations in mind. State-owned companies can be seen as a combination between the public and private sector because of the different expectations stakeholders have on the companies. To see if the state-owned companies reach a certain efficiency it is therefore necessary to investigate how the governance, control and monitoring appear in this type of organization. To successfully governance, control and monitoring a company it is crucial to use a performance measurement system. The performance measurement system is also a way for the company to continuously implement its corporate strategy.

    Purpose: The purpose of this study is to examine and compare how state-owned companies work with performance measurement systems, as an implementation of a corporate strategy, to contribute with knowledge regarding performance evaluation in this type of organization. The other purpose of the study is to identify and explain how a performance measurement system is influenced by a corporatization.

    Method: The study is qualitative and conducted at the state-owned companies Infranord, Svevia and Swedavia.

    Findings: State-owned companies work just as any company with a performance measurement system. It is therefore not possible to see any clear difference of how state-owned companies work in relation to the general theory used in this study. The corporatization has clearly influenced the performance measurement system since the system has gained more businesslike focus, the system used today are more uniformed, there are also a greater interest in measuring the internal effectiveness and the accountabilities have become clearer, the consequences harder and the ambition higher.

  • 115.
    Azcarate, Amanda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lang, Ida
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Att arbeta med komplexa strategier: En fallstudie om hållbarhetsarbetet i Swedbank2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:The  concept  of  sustainability  has  gained  increasing  relevance.  In  thebanking world, it is not a matter of if, but how a company should work with sustainability. To achieve sustainability it is important to understand how a strategy must be implemented, constantly developed and controlled for the results to follow in accordance with the strategic objectives.Purpose: The purpose of this paper is to identify Swedbank's on going work with its sustainability strategy and describe the factors which have affected the control to increase knowledge of how a large financial services company work with sustainability in order to achieve strategic objectives.

    Methodology: To achieve the purpose, we have worked from a deductive approach where theory provided the framework for empirical data collection. Semi- structured qualitative interviews were conducted with representatives from various levels of the case study company, Swedbank, and these formed the basis of the empirical material.

    Findings:              We conclude that the factors that are most important for service organizations in the continuous control of sustainability are: a strong culture which is based on values rooted in sustainability, a clear communication, organizational structure that encourages responsibility and leadership that include employees in decision making.

  • 116.
    Backe, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Falk, Amilia
    Lönsamhet eller vårdkvalitet?: En komparativ flerfallstudie om avvägningen mellan vårdkvalitet och lönsamhet inom primärvården2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Införandet av LOV (2008:962) förändrade marknaden för den svenska primärvården, som idag består av både offentliga och privata aktörer. Lönsamhet och vårdkvalitet är två centrala faktorer som vårdcentraler måste förhålla sig till. I strävan efter dessa två uppstår konflikter och motstridigheter dem emellan, särskilt då det nuvarande ersättningssystemet till stor del baseras på så kallad ”ACG”. Det är med utgångspunkt i dessa konflikter som uppsatsen behandlar hur avvägningen mellan vårdkvalitet och lönsamhet görs inom den privata och offentliga primärvården. Syfte: Syftet med uppsatsen är att öka kunskapen om hur avvägning mellan lönsamhet och vårdkvalitet görs i privat och offentlig primärvård. Metod: Denna studie är en komparativ flerfallstudie som utgår ifrån ett abduktivt förhållningssätt. Empirin har erhållits genom sju intervjuer med verksamhetschefer och controllers på både offentliga och privata vårdcentraler. Ytterligare data som har samlats in är vetenskapliga artiklar, avhandlingar, litteratur och elektroniska källor. Slutsats: Slutsatsen visar att en avvägning mellan lönsamhet och vårdkvalitet görs på ledningsnivå, och att denna skiljer sig åt inom de olika regierna. Studien indikerar att de privata vårdcentralerna prioriterar lönsamheten högst, medan de offentliga vårdcentralerna prioriterar vårdkvaliteten högst. Avvägningen mellan lönsamhet och vårdkvalitet görs alltså genom mål och mått som tydliggör vårdcentralernas prioriteringar.

  • 117.
    Backlund, Annelie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Molander, Urban
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbarhetsredovisning: Implementeringsproblematik kring GRI G42016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Sustainability Reporting – Implementation difficulty aspects with GRI G4

    Level: G2E, Bachelor thesis in Business and Administration

    Authors: Annelie Backlund and Urban Molander

    Examinator: Tom Karlsson

    Tutor: Ola Nilsson

    Institution: School of Business and Economics at Linnaeus University

    Course: 16VT-2FE93E-Degree Project in Business Administration (Bachelor)

    Purpose: The purpose of the study was to gain a deeper understanding about occuring problems during the implementation process of sustainability reporting in accordance with GRI G4.

    Method: A qualitative, deductive approach was outlined for the thesis. A case study on a company within the construction industry was performed, and semi structured interviews was performed. The material was subjected to analysis utilizing a implementation matrix consisting of three criterias in a model designed to study the implementation process.

    Results and Conclusion: According to the Top-Down perspective, the GRI guidelines are considered a bit unclear and difficult to adjust to, which leads to the necessity to interpret the guidelines to make it work in practice. There was not enough resources, especially time, allocated and the information data system at hand was not adequate enough to manage all the data needed for the choosen indicators. The organisation as a whole was not fully engaged during the implementation, which negatively affected the process.

    According to the Bottom-Up perspective, the GRI guidelines are over all clear. Interpretations of the guidelines were difficult to manage, but necessary in order to be able to gain applicability throughout the organisation. The necessity of sufficient resources allocated suffered from the lack of time out in the organisation. The lack of updated information data system had a negative impact on the implementation process, and above all more people needed to take part in the process.

    Contribution: The study contributes with an additional dimension, from the two perspectives point of view, for the implementation of sustainability reporting. This add insights to the litterature and give practical notions by high-lighting implementation issues, which companies about to implement GRI G4 in their reporting could benefit from. This is currently on the agenda since the EU directive that will force companies above a certain size to perform sustainability reporting will be ratified later this year. It is also of interest since all sustainability reports following GRI guidelines needs to follow the current G4 version from now on.

    Suggestion for further studies: With the results that have emerged from our study in mind, too few involved in the implementation process and the practical work with the sustainability reporting, we suggest that future studies could cover how involved different departments are when it comes to sustainability reporting. It would also be of interest to study if the implementation process differs between different industries, as well as widen the horizon with a study covering more companies and case studies.

    Keywords: Sustainability, Implementation, GRI, CSR, Construction

  • 118.
    Backman, Jyri
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Elite Ice Hockey – A Pleasure Only in Major Cities?: a comparison of Swedish and Finnish Elite Ice Hockey Clubs Geographical Location 2015/20162017In: Presented at the Global Issues and New Ideas in Sport Management, 2nd International Conference of World Association for Sport Management, Kaunas, Lithuania, June 20–23, 2017, 2017Conference paper (Refereed)
    Abstract [en]

    Background/problem/issue

    One feature that characterizes National Hockey League (NHL) is that NHL-owners run NHL-clubs in geographical cities/regions that have the best conditions for marketing NHL. Professionalization and commercialization of NHL has also huge impact on global elite ice hockey’s development and commercialization (Kidd and Macfarlane, 1972). NHL influences (i.e. Americanization of sport) have also reached Swedish and Finnish elite ice hockey (Backman, 2012). Even though Sweden and Finland are countries with strong historical ties and a similar tradition of organizing sport (i.e. amateurism and promotion and relegation) representatives of elite ice hockey has chosen different paths (Backman, 2012). Swedish sport and elite ice hockey is organized according to the European Model of Sport with the Swedish Ice Hockey Federation as governing body for all Swedish ice hockey. In Finland the elite ice hockey representatives has chosen to implement several significant feature of the NHL (i.e. American Model of Sport). For example one from the Finnish Ice Hockey Federation autonomous SM-liiga, that runs the elite league, and a closed league, with no promotion or relegation (Backman, 2012). The main problem and research task question is hereby to analyze if this organizational difference has affected the geographical structure where Swedish and Finnish elite ice hockey clubs was located geographically in relation to the size of population 2015/2016 season.

    Theory

    Americanization. The term Americanization means of tradition that American influence and culture is received/imported/forced to a country (Alm, 2002). Americanization has mainly been used in three different meanings. According to the first meaning the concept of Americanization is seen as a center and periphery relationship between the US and the world. As the world's most powerful state, the US, through its economic and political strength have exported their culture to other countries (Alm, 2002). In a hockey perspective this is related to the NHL's hegemonic position. In a second sense, a joint development of modernization is ongoing in the US and Europe. The third meaning refers Americanization to international intermediation of values, ideas and images and symbols with a clear American origin. The provision of these American impulses can be discussed in terms of center/periphery relations between the US and the world. The American impulses are not included in the same shape in the recipient countries; these have been adapted to the conditions in the recipient country. In this case, it is not about America's domination but about what each recipient country chosen to receive (Alm, 2002). In a hockey perspective, the third meaning is related to the impulses from the NHL as the representatives of the Swedish and Finnish ice hockey implemented and implements in each country's elite ice hockey.

    Method

    Comparative study based on document analysis. My documents consist of public statistics from Statistics Sweden and Finnish Population Register Center, media publications, research about NHL, Swedish and Finnish ice hockey and the American and European Model of Sport.

    Result

    In the Swedish elite league (SHL) six of a total of fourteen clubs were from the ten largest municipalities in terms of population. Five clubs were from municipalities located 11-30. Other clubs were from smaller municipalities. One club came from the municipality that did not belong to the fifty largest in terms of population. In Swedish ice hockey there are exceptions from the principle that cities or regions with biggest ice hockey interest have clubs in the elite league (Östman, 1996). Hereto several large Swedish cities don’t have elite league ice hockey, for example Norrköping, Uppsala and Umeå. This development can be explained by Swedish elite ice hockey’s structure, i.e. sporting logic with promotion and relegation, and close connection to the European Model of Sport.

    In the Finnish elite ice hockey league (SM-liiga) ten of the fifteen clubs was geographically located in the ten most populous municipalities. Five clubs were from municipalities located 11-30 in terms of population. I should be noted that the biggest Finnish elite ice hockey club in economic terms, Jokerit HC from Helsinki, plays since 2014/2015 in the Kontinental Hockey League (KHL). According to historian Jani Mesikämmen Finnish elite ice hockey began to be concentrated in the larger cities in connection with the ice hockey sport’s emergence (Mesikämmen, 2001).

    Finnish elite ice hockey is by these facts closer to the NHL’s geographical structure (i.e. American Model of Sport) than Swedish elite ice hockey. A feature of the Swedish ice hockey (and the European Model of Sport) is that small clubs in small cities/regions can advance to the elite league (SHL).

    References

    Alm, Martin (2002), Americanitis: Amerika som sjukdom eller läkemedel: svenska berättelser om USA åren 1900–1939 [Americanitis: America as disease or medicine: Swedish stories about the US the years 1900-1939], Diss. Lunds universitet.

    Backman, Jyri (2012), I skuggan av NHL: En organisationsstudie av svensk och finsk elitishockey, licentiatavhandling [In the shade of the NHL: An organizational study of Swedish and Finnish elite ice hockey], Göteborgs universitet, IPD-rapporter/institutionen för pedagogik och didaktik, 2012 Nr. 4.

    Kidd, Bruce and Macfarlane, John (1972), The Death of Hockey, New press, Toronto.

    Mesikämmen, Jani (2001), ”From Part-time Passion to Big-time Business: The Professionalization of Finnish Ice Hockey” in Howell D. Colin [ed.] (2011), Putting it in Ice, Volume II: Internationalizing ´Canada´s Game´, Gorsebrook Research Institute, Saint Mary´s University, Halifax.

    Östman, Lars (1996), Från byalagen till Leksand Stars [From a village team to Leksand Stars], Con Scientia, Nacka.

     

  • 119.
    Backman, Jyri
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    KHL: en rysk ishockeybjörn reser sig ur den sovjetiska ishockeyns ruiner2017In: Idrott, historia och samhälle: Svenska idrottshistoriska föreningens årsskrift. 2017 / [ed] Daniel Alsarve, Svenska Idrottshistoriska Föreningen , 2017, p. 7-30Chapter in book (Other academic)
    Abstract [en]

    This article investigates how the proud and successful Soviet/Russian ice hockey has recovered in the wake of the Soviet Union's dissolution in 1991. Since ice hockey was introduced in the Soviet Union, the country became a superpower on the global ice hockey scene, the national team won for example 7 Olympic gold, 22 World Cup and Canada Cup in 1981. The Soviet national ice hockey team – “The Big Red Machine” – was a fierce opponent during the Cold War. After the last Soviet leader and its first and last executive president Mikhail Gorbachev initiated glasnost and perestroika in the wake of a decaying empire would change the Soviet Union and the world. And ice hockey. The proud and successful Soviet ice hockey was ravaged. After Russia failed in several international ice hockey tournaments, president Vladimir Putin decided that it was time to reintroduce Russian ice hockey where it belongs. The result: Kontinental Hockey League (KHL) was established in 2008.

  • 120.
    Backman, Jyri
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Malmö University.
    Multi arenas in Swedish elite ice hockey: a tax challenge?2017In: The 25th EASM Conference, 5–8 September 2017, Bern and Magglingen, Switzerland, Challenges and Developments of Sport Organisations, book of abstracts / [ed] Tim Ströbel, Tim Breitbarth, Hippolyt Kempf, Claas Christian Germelmann & Siegfried Nagel, Bern: University of Bern , 2017, p. 302-303Conference paper (Refereed)
    Abstract [en]

    Background/problem/issue

    Swedish ice hockey is by tradition built on the principles of the European Model of Sport (pyramid structure, non-profit, utility maximization, youth fostering, and promotion and relegation etc.) and governed by the Swedish Sport Confederation. Corporation is however allowed since 1999, i.e. sport plc. But, unlike business life generally the Swedish Sport Confederation don’t allow full corporation, there is a so called 51-percent barrier, which means that a non-profit sport club must own the majority of votes in its sport plc. (Malmsten & Pallin, 2005). With inspiration from National Hockey League (NHL), i.e. Americanization of sport, new modern multi arenas has mushroomed in Swedish elite ice hockey during the first decade of the new millennium (Lundberg, 2009). These new multi arenas has not only created better sporting facilities. They have also created new sources for revenues and establishment of (sport) business groups. Generally, in Swedish elite ice hockey a non-profit sport club is majority (sole) owner of a multi arena throw a real estate company.

    To understand some of the legal challenges that arises for clubs in Swedish elite ice hockey, and their plc.’s, take-off must be taken in the Swedish (2005: 551) Companies Act. According to Companies Act (Chap. 1, §11) a limited liability company is a parent company if the limited company owns more than 50 percent of the votes or shares in the subsidiary. A socalled mother-daughter relationship, also called a genuine busi- ness group. Similar rules are contained in the Swedish (1995: 1554) Annual Accounts Act (Chap. 1, §4). If the requisites is not met, instead, a spurious (sport) business group arises. This means directly that a Swed- ish sport business group is a spurious business group, due to the fact that non-profit sport club’s must own the majority of votes, i.e. the non-profit sport club is parent company. This means from a Swedish corporate and tax law perspective that group contributions can’t be made (Swedish Income Tax Act [1999: 1229], chap. 22 and 35). The reason why Swedish sport business groups are not allowed to do group contributions is that corporate income would avoid taxation. In addition, competition would be distorted against other business forms with other owners (Ågren, 2011).

    Two Swedish elite ice hockey clubs that faced the Swedish Tax Agency’s interest in light of this intricate corporate and tax law area is Leksands IF and Modo Hockey Club. The Swedish Tax Authority’s interest were primary based on the question of withdrawal of assets. As a consequence, these two club’s real estate companies have been convicted for withdrawal of assets for the 2006/2007 season with 2.4 million and 1.96 million Swedish crowns. The main problem and research task question is hereby to analyze how the organization and regulation of Swedish elite ice hockey and establishment of new multi arenas creates tax challenges.

    Theory

    Theory is not necessary for analyzing Swedish jurisprudence. However, Americanization is a valuable theory to understand the commercialization of Swedish elite ice hockey and the growth of new multi arenas, i.e. American influence and culture is received/imported/forced to a country (Alm, 2002).

    Method

    The study is based on jurisprudence and document analysis, primarily of Swedish legislation, case law and preparatory work. Also, publications about Swedish elite ice hockey and the American and European Model of Sport has been used. From a jurisprudence perspective, the Swedish Company Act and Income Tax Act, preparatory work and two indicative judgements from Appeal Court in Sundsvall has been analyzed. By analyzing these legal documents important knowledge is achieved from a corporate and tax law perspec- tive.

    Result

    Swedish corporate and tax law can never open up for group contributions for Swedish sport business groups without tax consequences even though sport plc’s has been established. This also applies to sub- sidiaries. The transition from the non-profit sector to the fully taxable corporate sphere has been driven by financial reasons and international influences. By incorporating the well-known benefits of public limited companies and combining these with international influences, representatives of Swedish elite ice hockey want to be competitive. Swedish Corporate Act and Income Tax Act creates challenges for Swedish sport with the 51percent regulation, which can result in unpleasant tax consequences in case of unconsidered re- structuring. This means that international influences from a Swedish corporate law and tax law perspective are not automatically transferable and applicable to Swedish elite sport. Representatives for Swedish elite ice hockey clubs should for this reason work for the removing the 51-percent regulation (i.e. full corpora- tion). Group contributions can then be made without tax consequences.

    References

    Ågren, B. (2011). Beskattning av idrottskoncern [Taxation of Swedish sport business groups]. Skattenytt [Tax news, peer review], 254.

    Alm, M. (2002). Americanitis: Amerika som sjukdom eller läkemedel: svenska berättelser om USA åren 1900–1939 [Americanitis: America as disease or medicine: Swedish stories about the US the years 1900–1939] (Doctoral Dissertation). Lunds universitet.

    Kammarrätten i Sundsvall [Appeal Court in Sundsvall]. (2013). Mål nr. 1229–11 and Mål nr. 1594–11, 3436–11.

    Lundberg, H. (2009). Kommunikativt entreprenörskap: underhållningsidrott som totalupplevelse före, un- der och efter formeringen av den svenska upplevelseindustrin 1999–2008 [Communicative entrepre- neurship: Entertainment sport as experience before, under and after the formation of the Swedish entertainment industry 1999–2008] (Doctoral Dissertation). Växjö universitet.

    Malmsten, K. & Pallin, C. (2005). Idrottens föreningsrätt [Sport association]. Stockholm: Norstedts. 

  • 121.
    Backman, Jyri
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Malmö University.
    The Finnish (and Nordic) ice hockey map is redrawn: Jokerit moves to KHL2016Conference paper (Refereed)
    Abstract [en]

    Background/problem/issue

    “Jokerit to KHL 2014”: this was the biggest sports-related news in Finland summer 2013. On a well-attended press conference in Helsinki Jokerits owner Mr. Harry “Hjallis” Harkimo informed that he decided to move Jokerit from Helsinki to the Russian ice hockey league Kontinental Hockey League (KHL) season 2014/2015. KHL was established “[t]o promote the successful development of hockey in Russia and other countries in Europe and Asia” and has clubs from several European counties; example Belarus, Croatia, Latvia, Czech republic and since 2014 Finland.

    The sporting and economic magnitude of Jokerits move to KHL should be borne in mind that Jokerit is one of Finland's most successful ice hockey clubs in sporting terms and one of Finland's largest ice hockey clubs in financial terms. According the Finnish journalist Kaj Kunnas at YLE Mr. Harkimos reason to move Jokerit is easy to understand: "Money, money, money." In terms of Americanization we can speak of profit-maximization à la American model (major leagues) has become a part of Finnish ice hockey.

    The main problem and research task is to analyze Jokerits move to KHL considering this was a huge step away from the traditional organization of Finnish (and Nordic) ice hockey and sports in general.

    Method

    Document analysis and interviews with Jokerits owner Mr. Harkimo, the chairman of the Finnish ice hockey federation Kalervo Kummola and stakeholders of Swedish ice hockey (Nordic aspect).

    Theory

    Americanization. The term Americanization means of tradition that American influence and culture is received/imported/forced to a country (ice hockey).

    Result

    Mr. Harkimo has moved Jokerit to KHL to develop the business of European ice hockey despite the traditional organization (sport model) of Finnish and Nordic ice hockey. 

  • 122.
    Bank, Jakob
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjödoff, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Zebergs, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Conscious purchasing: Securing the purchasing process in the apparel industry2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Conscious purchasing - Securing the purchasing process in the apparel industry Authors: Jakob Bank, Emma Sjödoff and Helena Zebergs Tutor: Roger Stokkedal Examiner: Helena Forslund

    Background: There has been several scandals within the apparel industry and due to this brand owners of apparel companies has started to offer their customers’ alternative products, which has been manufactured in a more conscious and sustainable way. The purchasing process has thereby become more complex including multiple criteria such as social and environmental considerations which have to be fulfilled by their suppliers.

    Purpose: To describe how Swedish brand owners of apparel companies select their supplier for their conscious collections, which sustainability policies they include in contracts with their selected suppliers and how they evaluate these suppliers in regard to the brand owners’ policy on sustainability.

    Method: This thesis was conducted using qualitative semi-structured interviews and a deductive approach. Several sampling methods was used which led to the involved companies who were interviewed through both structured as well as semi-structured interviews.

    Conclusion: Swedish brand owners of apparel companies select their suppliers based on how well they fulfil their demands, and if there is a possibility to establish a long term relationship. They include different sustainability policies in their contracts, but all suppliers need to approve the brand owners CoC as well as use organic cotton. The evaluation visits are conducted, but the evaluation responsible, how often it takes place and the duration of the visit depends on the brand owner.

  • 123.
    Bank, Jakob
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Timelin, Patrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En sparbank - Två perspektiv: Balanserat styrkort i Kinda-Ydre Sparbank2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund:

    Med hjälp av ett Balanserat Styrkort kan en organisation hitta en balans mellan monetära och icke-monetära mått. I och med att organisationen delas upp i olika perspektiv leder det i sin tur till att organisationen kan se vad det är den behöver utveckla för att uppnå ett ännu bättre resultat. Detta då ett väl fungerande Balanserat Styrkort skapar en långsiktig balans som inte bara visar vad som är bra idag, utan även i framtiden.

    Syfte:

    Syftet med denna studie var att arbeta fram mål och mått som är användbara för Kinda-Ydre Sparbank inom det finansiella perspektivet och medarbetarperspektivet.

    Metod:

    I vår studie har vi tillämpat en fallstudie med kvalitativt inslag där vi har samarbetat med Kinda-Ydre Sparbank. För att få in det material som vi behövde för att arbeta fram styrkortet har vi intervjuat personal med olika befattningar i banken, men även arbetat fram en referensram för att kunna besvara vår problemformulering.

    Slutsats:

    De mål och mått som vi arbetat fram för Kind-Ydre Sparbank anser vi vara viktiga att ha med i modellen. Detta för att VD och styrelse ska kunna se hur hela organisationen påverkas i takt med att nyckeltalen förändras.

  • 124.
    Barck-Holst, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ask, Gustav
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nguon, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Belöning och motivation i ett ständigt samspel: En fallstudie kring hur belöningssystem utformas för kärnpersonal på ett revisions- och redovisningsbolag samt hur de motiveras och påverkas av detta system.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den här studien handlar om hur belöningssystem tillämpas i ett revisions- och redovisningsföretag (PwC) samt hur detta kan utvecklas som ett motivationsverktyg. Med utgångspunkt i klassiska motivation- och behovsteorier av Maslow, McClelland och Herzberg, tar uppsatsen avstamp för att analysera motivation och belöningssystem i fallföretaget. Utifrån grundläggande teori om professionella tjänsteföretag, agentteori och hur belöningssystem utformas i praktiken; vilka som bör bli belönade, hur och vilka kriterier som ställs används sedan för att jämföra med empirin. En ytterligare huvudaspekt är att undersöka hur kärnpersonalen blir belönad samt hur de uppfattar att de blir belönade och hur deras coacher ser på deras motivation från ett annat perspektiv. Många företag går nämligen ofta miste om att motivera och belöna de som faktiskt utgör en stor del av det operativa arbetet. Slutligen går vi in på det sista fokuset vilket avhandlar hur produktivitet och motivation samspelar och hur fallföretaget påverkas av detta samspel.

  • 125.
    Barkander, Maria
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jensen, Emelia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Från processkartläggning till förslag för processförbättring: - en fallstudie på storköket på Älgvägen i Växjö Kommun2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Kommuner och offentliga organisationer har politiska mål som inte nödvändigtvis ärknutna till verksamheten. Kostnadsreduceringar och målbudgetar är några av de framstående ochprioriterade målen i en kommunal sektor. Därav är de beslut om tas i kommunen inte alltid de bästaför verksamheten utan de beslut som fattas ligger mer i linje med de politiska målen (Roos et al,2004). I Växjö kommun ville man göra en stor kostnadsbesparing genom en omorganisering.Storköket på Älgvägen i Växjö kommun är ett av de större produktionsköken som har upplevtdistributionsproblem på grund av omorganiseringen. Det är bland annat problem somkomplikationer i storkökets datasystem, begränsningar i produktionskapaciteten samtproblemområden i paketerings- och etiketteringsaktiviteterna. Att dessa problem påverkar slutkundär bekräftat samt att det finns uppenbarliga ineffektiva processer som bör förbättras.

    Syfte: Syftet med denna studie är att genom kartläggning av en måltidsorganisations distributionidentifiera brister och därefter utforma förbättringsförslag.

    Metod: Studien hade ett vetenskapligt synsätt som var positivistiskt och ett vetenskapligtangreppssätt som var deduktivt. Vidare var forskningsmetoden kvalitativ med kvantitativa inslag.Studien var en fallstudie där ett snöbollsurval gjordes och datainsamlingen har skett genomdeltagande observationer och ostrukturerade/semistrukturerade intervjuer.

    Slutsats: Genom att använda swimlane diagram genomfördes en processkartläggning avdistributionen på storköket. Detta kartläggningsarbete möjliggjorde identifiering av ett antal brister idistributionen. Genom en utbyggnation av storköket kan problemet med det fullbelagda kapacitetenoch anläggningslayouten reducera flertalet andra identifierade brister. Det finns även flertalet andraåtgärder som kan vidtas för att effektivisera processen och som inte kräver ett lika omfattandestrategisk arbete att genomföra. Dessa är exempelvis åtgärder av brister i matdistributionenspackningsaktiviteter, datasystsmet Mashie, leveransaktiviteter samt att arbeta med 5S och ständigförbättring.

  • 126.
    Barkstedt, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hell, Sara
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Belöningssystem och motivation: En fallstudie på Ericsson Local Services AB2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Belöningssystem kan beskrivas som ett styrmedel för attmotivera anställda till att arbeta i riktning mot företagets mål. Belöningssystem somstyrverktyg har en viktig roll hos företagen, eftersom ett välutvecklat ochtillfredställande belöningssystem kan öka motivationen avsevärt för de anställda. Blanddagens företag, där tjänsteverksamheten växer, får också arbetstagarna en allt viktigareroll. Tidigare studier kring belöningssystem berör främst anställda med höga positionereller säljare som erhåller prestationsbaserade löner. Den här studien behandlarbelöningssystem och motivation hos arbetstagare som utför det grundläggande arbetet ien tjänsteverksamhet, självständigt och frikopplat från arbetsgivaren.

    Syfte: Syftet med uppsatsen är att beskriva hur det nuvarande belöningssystemet påEricsson Local Services AB i Växjö är utformat och varför den här utformningen harvalts. För att därefter kunna belysa hur det befintliga belöningssystemet är tänkt attbelöna de anställda. Vi vill även kartlägga hur de anställda uppfattar belöningssystemetmed avseende på hur motiverande det är, för att komma fram till en utvärdering avbelöningssystem i den här typen av organisation.

    Metod: Studien har genomförts utifrån en kvalitativ enfallsstudie. Empiriskt materialhar samlats in genom semi-strukturerade intervjuer. I skapandet av studien har vi ävenvalt att ta hänsyn till kvalitetskriterier och forskningsetiska överväganden samt haft enkritisk hållning vid litteraturinsamling.

    Slutsats: Slutsatsen visar att belöningssystemet bygger framförallt på sociala och inrebelöningar, vilket också är de belöningar som främst motiverar teknikerna på EricssonLocal Services med aspekter som självständigt arbete, variation, stimulans, tillhörighetoch uppskattning. Slutligen anser vi att företag med liknande verksamheter bör fokuserapå belöningar i form av sociala och inre framför monetära.

  • 127.
    Bavaro, Vincenzo
    et al.
    University of Bari, Italy.
    Pietrogiovanni, Vincenzo
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    A hypothesis on the economic nature of labour law: the collective labour freedoms2018In: European Labour Law Journal, ISSN 2031-9525, Vol. 9, no 3, p. 263-286Article in journal (Refereed)
    Abstract [en]

    This article aims to introduce in the scientific debate on the future of EU labour law and its relationship with human and fundamental rights, a redefinition of the collective labour rights in terms of ‘collective labour freedoms’. This redefinition is undertaken in different steps and initiates from the so-called ‘Laval doctrine’ that has emancipated the economic freedoms (mainly referred to as the freedoms of the employers) from the social rights (mainly referred to as the rights of workers and trade unions): collective labour freedoms do not question the outcome of the balance struck by the CJEU but the possibility of balancing per se. In order to do so, this contribution proposes a different methodology that synthesises a socio-historical analysis of social rights as materially considered and acted by social partners with a positive reading of fundamental charters and constitutions in which the freedom of association, the right to collective bargaining and industrial action are recognised as tools to regulate the interests of a social and economic nature (in form of an inseparable hendiadys) pursued by both sides of the labour market, employers and employees. Collective labour freedoms underline the inherent economic nature of labour law and, in line with the theoretical framework (but opposite in terms of political goals) with the German ordoliberals, they do not deny the freedom of market; moreover, they are valuable entitlements to achieve the social market economy as enshrined in Art. 3(3) of TEU. The article finally presents a possible outcome of the proposed methodology with an example taken from a pivotal case from the Italian Supreme Court on the limits to the exercise of the right to strike in non-standard forms.

  • 128.
    Begovic, Dino
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hadzimusic, Adi
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrelsens samt företagsledningens sammansättning och dess påverkan på företagets internationalisering2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Att företag har en stark internationell närvaro blir allt viktigare för företagens långsiktiga framgång. Dagens affärsaktiviteter och handel blir allt mer global. I dessa förhållanden blir styrelsen och ledningen som ska leda bolagets verksamhet viktig. För att kunna undersöka styrelsens och ledningens påverkan på internationalisering ligger fokus på styrelsens och ledningens sammansättning, som är avgörande för deras effektivitet.

    Syfte: Syftet med uppsatsen är att förklara hur företagets internationalisering påverkas av styrelsens och företagsledningens sammansättning.

     

    Metod: Undersökningen antar en deduktiv ansats och utgår från befintlig teori för att formulera hypoteser om styrelsens samt företagsledningens sammansättning och dess påverkan på företagets internationalisering. Undersökningen baseras på en kvantitativ metod och omfattar alla stora svenska noterade bolag.

     

    Resultat och slutsats: Undersökningens resultat visar att både styrelsens och företagsledningens sammansättning påverkar företagets internationalisering. Den teori som undersökningen visade främst stöd för är agentteorin. Resultaten visar att företag med högre andel oberoende styrelseledamöter har högre internationalisering. Studien påvisar även att företagsledningens egenskaper såsom åldern har påverkan på företagets internationalisering.

  • 129.
    Begovic, Meddisa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Loria, Alysia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Linnea
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Digitaliseringens inverkan på banker: Påverkan på kundlojalitet och strategi2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vi har kommit fram till att digitalisering, strategi och kundlojalitet har en nära kontakt inom banksektorn. Omvärldsfaktorer påverkar bankerna till förändringar, såsom exempelvis nya lagar och regleringar. Med hjälp av digitaliseringen formar bankerna nya tjänster och tillvägagångssätt för att nå sina mål. I strategin kan vi se att banken fokuserar på kundernas behov i och med att den är kundcentrerad. 

  • 130.
    Belin, Ingrid
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reck - Christensen, Madelene
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lean - för evigt?: En fallstudie på Nolato MediTech i Hörby2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 131.
    Belin, Ingrid
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reck-Christensen, Madelene
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rosenquist, Sarah
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lessebo kommun: samordnad varudistribution2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Lessebo kommun undertecknade år 2012 en avsiktsförklaring om att gå med i samordnad varudistribution tillsammans med kommunerna i Kronobergs län. År 2014 gjorde Camilla Thure, utvecklingsstrateg, Lessebo kommun, en utredning om kostnaderna för att gå med i samarbetet. Thures uträkningar baserades på uppskattade kostnader för samordnad varudistribution. År 2015 har avtalet för samordnad varudistribution tecknats mellan de kommuner i Kronobergs län som ingår och kostnaderna kan i nuläget mer exakt beräknas. Det är tre kommuner som i nuläget inte ingår och det är Lessebo, Uppvidinge och Markaryd (Thure 2015 s.4). Tidigare rapporter som tagits fram räckte inte som beslutsunderlag för kommunstyrelsen i Lessebo kommun för att besluta vilket utav de två alternativen med samordnad varudistribution som passar kommunen bäst (Thure 2015 muntl.). Alternativ ett är att låta både tillagningsköken och mottagningsköken ingå i samordnad varudistribution. Alternativ två är att bara låta tillagningsköken ingå.

    Syfte: Syftet med forskningen är att beräkna kostnaderna och visa på förändringar som Lessebo kommun behöver göra för att kunna implementera samordnad varudistribution enligt något utav alternativen.

    Metod: Forskningen har skett genom aktionsforskning med en kvantitativ metod. Det vetenskapliga synsättet är positivistikt och angreppsättet är deduktivt. Datainsamlingen har skett via både primärkällor och sekundära källor. Urvalen för intervjuer har styrts av Lessebo kommun och därför är urvalen stratifierat.

    Slutsats: Oavsett vilket alternativ som Lessebo kommun väljer kommer samordnad varudistribution medföra fördelar för miljön, färre leveranser till tillagningsköken och rabatter från leverantörerna. De nackdelar som samlastning innebär är att antingen tillagningsköken och/eller mottagningsköken får större leveransvolymer vid färre tillfällen per vecka. Det kan leda till lagerkapacitetsbrist då de inte kan lagerföra större volymer av varor. En annan nackdel kan vara att leveransernas leveranstider inte passar de kök som ingår i samordnad varudistribution beroende på vilket alternativ som väljs, 2

    då leveranserna körs ut i en förutbestämd körslinga. Studien leder fram till rekommendationen av alternativ två eftersom det alternativet innebär att trafiken runt mottagningsköken inte ökar, ruttplaneringen blir enklare och kostnaden blir lägre än i alternativ ett. Nackdelarna är att det kan bli lagerkapacitetsbrist på tillagningsköken beroende på hur många leveranser per vecka som blir aktuellt, samt ingen tidsbesparing för chauffören av skolskjutsarna.

  • 132.
    Belin, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Holmgren, Johanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Zetterman, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Earnings management vid redovisning av forskning och utveckling: tar företagsledningarna chansen?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och Problematisering: I och med att internationella redovisningsregler blev tvingande för europeiska börsbolag 2005 förändrades svensk redovisning. Vad gäller redovisningen av forskning och utvecklingskostnader öppnades för en större andel subjektiva bedömningar. Denna subjektivitet kan leda till att företagsledningar tar redovisningsbeslut för att genom de i näringslivet vanliga bonussystemen gynna sig själva, bedriver earnings management. Om detta är fallet innebär det att det kan ifrågasättas om bonussystemen fungerar som det är tänkt. Det är därför relevant att studera om företagsledningar verkligen använder forsknings och utvecklingskostnaderna för att bedriva earnings management.

    Syfte och frågeställning: Syftet är att undersöka om de möjligheter till subjektiva bedömningar som ges av IAS 38 leder till earnings management. Ur detta syfte kommer frågeställningen om hur det eventuella sambandet mellan incitament att bedriva earnings management och kostnaderna för forskning och utveckling.

    Metod: Studien har en kvantitativ metod med hypotetiskt deduktiv ansats. Ur agentteorin har hypoteser deducerats som prövas i en undersökning av redovisningsdata. Prövningen använder regressionsanalys för att godta hypoteserna.

    Slutsats: Studien visar på positivt samband mellan incitament att bedriva earnings management i form av big bath och income smoothing och kostnaderna för forskning och utveckling vilket innebär att företagsledningar synes utnyttja forsknings och utvecklingskostnaderna för att reglera resultatet.

  • 133.
    Bengtsson, Emma
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Carnander, Rebecka
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Livet efter en going-concern varning: En studie om företagskommunikation efter en GCV.2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: One of the worst things that can happen to a business is to receive a going-concern warning. That is due to the fact that a going-concern warning is a signal to stakeholders concerning the matter that it is a risk that the business will not survive the next twelve months. Earlier studies have examined the effects of a going-concern warning on the businesses stakeholders and what happens to companies in the short term. That has made us want to examine how business leaders act to avoid bankruptcy and liquidation and therefore survive a going-concern warning.

    Purpose: The purpose of our study is to explain how business leaders act in order to survive a going-concern warning. The focus of the study will be on communication. To fulfill this purpose we will construct a model.

    Method: The study has a deductive research approach with a base in resource dependence theory, attribution theory and institutional theory. The empirical data is of a quantitative nature and is collected through survey and a document study of annual reports.

    Conclusion: We have come to the conclusion that receiving a going-concern warning will be experienced like a crisis by companies. Due to scarce resources companies will need to priorities their stakeholder in order to keep the ones relevant to the survival of the business. Business leaders will identify relevant stakeholder by examining the presence of power, legitimacy and urgency in stakeholder-manager relationships. Companies will in order to keep a good relationship with their stakeholders communicate though information channels directed towards the public and specific stakeholders. To reduce the effects of a going-concern warning companies will use primary and secondary crisis response strategies. 

  • 134.
    Bengtsson, Filip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Alfred
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bank stock return sensitivity to changes in interest rate level and volatility2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines how the level and volatility of interest rates affect the stock return of banks using a GARCH-M model. Data is collected for Swedish and Danish banks stock return and interest rates on monthly basis for the period January 2000 to April 2018. The effects of interest rates on banks stock return is tested by two hypotheses, if the volatility of interest rates affects the volatility of the stock returns and if the level of the interest rate affects the excess return. The excess returns are also tested for significance of its own conditional variance in form of the mean term in the GARCH-M model. The results show that the volatility of interest rates has a significant effect on the excess return of the bank stocks while the level of the interest rate does not have a significant effect, the mean term is not significant, implying that some of the risk is not priced by an increased risk premium. The paper also discusses how the quantitative easing activities that has been performed by central banks could affect the bank stocks sensitivity to interest rates changes. 

  • 135.
    Bengtsson, Linda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindberg, Caroline
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hantering av goodwillnedskrivning efter införandet av IAS 36 – En studie om strategier vid redovisningsfrihet.2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: IFRS infördes 2005 som standard för alla noterade bolag i Sverige. Standarden innebar ett skifte från historiskt anskaffningsvärde till verkligt värde och medförde stora förändringar gällande värderingen av goodwill. I enlighet med IAS 36 prövas nu goodwill för nedskrivning istället för tidigare rådande avskrivning. Eftersom det är svårt att fastställa värdet på goodwill då det inte finns någon likvid marknad för tillgången erbjuder standaren ledningen mycket frihet för egna bedömningar. Enligt IASB, utfärdare av IFRS, leder denna frihet till ökade möjligheter för företagsledningar att ge en mer rättvisande bild av goodwillens underliggande värde. Mycket kritik har dock riktats mot denna redovisningsfrihet på grund av den ökade risken för manipulation och tidigare forskning har visat på en ökning av earnings management kopplat till goodwillnedskrivningar. Två tydliga strategier vid nedskrivning av goodwill kan därför identifieras; rättvisande bild och earnings management.     

     

    Syfte: Syftet med denna studie är att studera strategier för hantering av redovisning när svenska företagsledningar erbjuds redovisningsfrihet. Detta görs genom att identifiera strategier vid nedskrivning av goodwill enligt IAS 36.

     

    Metod: För att uppnå syftet med studien har en kvantitativ metod med en deduktiv forskningsansats tillämpats. Den teoretiska utgångspunkten grundar sig i agent- och stewardshipteoriernas förklaringar till företagsledningars agerande.  

     

    Slutsats: Vår studie finner bevis för att svenska företagsledningar använder friheten som standarden erbjuder i enlighet med båda strategier. Vi fann stöd för att friheten användes för att ge en rättvisande bild av företaget, vilket var IASB:s mål. Våra resultat visade dock även att earnings management förekommer vid nedskrivning av goodwill.  

  • 136.
    Bengtsson, Maja
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wahlgren, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Påverkar revisionsbyråernas agerande revisorers välmående?: En kvantitativ studie om hur sammantagna HR-strategier främjar revisorers välmående för att bli en konkurrenskraftig byrå2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Does the behavior of accounting firms affect the auditors’ well-being?

    Background: Auditors' well-being is a discussed topic in the auditing industry. The high workload together with tighter budgets and deadlines leads to 95 % of the auditors in Sweden work overtime and they believe it is not a sustainable situation. The auditors are explained as an accounting firms most important asset, we ask ourselves how they can act to improve the subjective well-being of the auditors to become a competitive firm.

    Purpose: The aim of this study is to identify new combinations of HR-strategies based on empirical data and its impact on the auditors' subjective well-being

    Method: A cross-sectional study with a deductive approach is chosen in order to then emerge into an inductive approach where HR-strategies are developed based on the empirical data collected through a survey, where the sample includes authorized auditors and audit associates in Sweden. Theories and previous research on subjective well-being and HR-strategies that have shown improved well-being in other industries have been applied to this study. Demand, control and support model has been used to explain the auditors' work situation.

    Conclusion: The study resulted in six new identified combinations of HR-strategies at accounting firms where four of them show a positive correlation with auditors' subjective well-being. As accounting firms implement the HR strategies, they increase the possibility for the auditors feels satisfied with their jobs and perform at an optimized level. This can therefore be seen as an investment for the accounting firms.

  • 137.
    Bengtsson, Therese
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eklöf, Tobias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gustavsson, Carolina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gårdagens rester - morgondagens tillgångar: En uppsats om cirkulär ekonomi2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Genom den ständigt pågående industrialiseringen i världen samt de senaste 100 årens ökade resursåtgång, ökar behovet av förnybara resurser i världen. Att jordens befolkning dessutom förväntas öka till över nio miljarder redan år 2050 sätter press på utvecklingen av förnybara resurser samt nya arbetssätt för att i framtiden kunna klara av framtidens ökande behov av resurser. Genom att använda ett cirkulärekonomiskt tankesätt där produkter designas för att antingen återanvändas, materialåtervinnas eller energiutvinnas, skapas möjligheter för att resurserna ska kunna användas i produktionen av nya. Syftet med det cirkulärekonomiska tankesättet är att inget, eller så lite material som möjligt, ska bli till avfall.

    Syfte: Syftet med denna uppsats är att analysera hur företag i Sverige kan arbeta med cirkulär ekonomi för att minska sin miljöpåverkan samt effektivisera sin resursanvändning.

    Metod: Vi har genomfört en kvalitativ studie där empiri har samlats genom semi- strukturerade intervjuer och tidigare fallstudier gjorda i Kina.

    Slutsats: Vi har utifrån vårt arbete med cirkulär ekonomi kommit fram till att nya tankesätt krävs för att en cirkulär ekonomi ska kunna implementeras. Gamla tankemönster där avfall ses som något negativt måste ersättas med tankesätt där avfall och restprodukter ses som tillgångar. Vi anser att cirkulärekonomiska nätverk mellan företag kan jämföras med, och styras som, värdekedjor. Nätverken kan uppstå inom befintliga värdekedjor eller bestå av nya aktörer som tillsammans bilder ett cirkulärekonomiskt kretslopp. Vidare ges ett förslag på vidare forskning i form av ett certifikat som kan fungera som ett bevis på att företag tillämpar ett cirkulärekonomiskt arbetssätt. 

  • 138.
    Bennarsten, Julia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Var går gränsen?: Om sexuella trakasserier i arbetslivet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another. Therefore, it becomes difficult to know where to draw the line, it is not defined in law and it is a subjective assessment. There are some behaviors that clearly are sexual harassment, but when it's not as clear, a notice is needed to the person performing the harassments. If the behavior continues after the warning it counts as sexual harassments.It is the employer's responsibility to ensure that sexual harassment doesn’t take place in the workplace and to investigate the incidents when it occurs. Only the employer can be held accountable in court for not fulfilling its investigation duty. A worker can’t be sentenced for sexual harassment if it doesn’t involve serious crimes which are regulated in the Penal Code.Sexual harassment is usually carried out by men against women and is therefore an important gender issue. Sexual harassment must be understood from a gender power perspective and it’s a way to maintain gender power relations between the sexes, where men have the power and are superior to women. The creation of gender power relations are both conscious and unconscious and maintained from both men and women, where sexual harassment is only a small part of a larger societal problem.

  • 139.
    Berg, Karin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Amelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om revisorns roll i familjeföretag2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 140.
    Berg, Lovisa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hjärtåker, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Förbättrad produktivitet i en automatiserad plock- och packningsprocess: En fallstudie på Staples AB2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Improved productivity in an automated ”pick and pack” process - Förbättrad produktivitet i en automatiserad plock- och packningsprocess – A case study at Staples Sweden AB

    Authors: Emelie Hjärtåker & Lovisa Berg

    Tutor: Petra Andersson

    Examiner: Helena Forslund

    Background: There is a lot of research within automated warehouse and especially about storage layout but no research that are including the functions within the process and how they beneficially should interact with each other. At the same time companies strives for improved productivity which might be easier to reach with a process orientated view rather than a function based view. Even if many companies constantly strives for an improved productivity there is often potential for improvements where an amended work procedure may be the answer.

    Purpose: The study’s purpose is to describe Staples current productivity and identify waste within the automated ”pick and pack” process with help of a process map.  With the identified wastes improvements will be suggested to reach productivity improvements. At least the study to find to which extent a buffer function can improve productivity in an automated ”pick and pack” process.

    Method: This study is a case study at Staples. Data has been collected by unstructured and semi structured interviews and participant observations. The aim of the study is to purpose improvements within productivity by improvements suggestions and to show how productivity potential may increase by changing the work procedure and by view the process as one mutual process by a test, measurements and calculations.

    Conclusions: A buffer function can with changes in the work procedure conduct to productivity improvements. The authors states that companies need to view the process productivity as a common goal and measure where the functions together work to achieve the same main goal. By analyzing patterns within purchase and packaging a company can with the help of measurements see which work procedure beneficially the automated ”pick and pack” process productivity most. Furthermore the work procedure needs to be easily be communicated out to the staff with encouragements for the implementation to be successful.

     

  • 141.
    Bergenholtz, Oscar
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ellow, Alexander
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Setterstig, Albin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nyckeln till motivation: En flerfallsstudie om vad som motiverar säljare inom tjänstesektorn2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Nyckeln till motivation - En flerfallsstudie om vad som motiverar säljare inom tjänstesektorn

    Bakgrund och Problem: Ekonomistyrning används för att kontrollera individer i organisationer och få dem att arbeta mot gemensamma mål. Vi har undersökt hur belöningssystem i tjänsteföretag bidrar till att öka säljarnas motivation att jobba i företagets intresse. Hur säljare ska motiveras till detta råder det delade meningar om.Syfte: Uppsatsens syfte är att beskriva och förklara företagens belöningssystem samt dess bakomliggande avsikter, detta för att utreda om belöningssystemen står i överensstämmelse med vad som motiverar säljare samt fallföretagens övergripande mål. Vi avser även urskilja gemensamma motivationsfaktorer i de olika belöningssystemen, för att finna nyckeln till motivation.

    Metod: Forskningsmetoden som använts är en kvalitativ flerfallsstudie. Empiriskt underlag har samlats in genom semi-strukturerade intervjuer. Vi har även tagit hänsyn till kvalitetsmått och haft ett kritiskt förhållningssätt till urvalet av informationskällor.

    Slutsats: Slutsatserna handlar om hur effektiva de olika motivationsfaktorerna är samt hur belöningssystem måste anpassas enligt ett företags kultur och mål.

  • 142.
    Bergqvist Pattihis, Ann
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Penningtvätt: Revisorns utbildning och möjligheter2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Accountants are subject to money laundering legislation and has to report suspicious transactions they detect to the Financial Police. But accountants submit very few suspicious transactions reports. Previous studies indicate that this could be due to the accountants’ lacking training and knowledge. Other aspects that have been expressed are that it is difficult to find irregularities during an audit as only a selection of transactions are examined, and that money laundering leaves few traces in a financial statement. 

    Purpose: The purpose of this study is to increase the understanding of the accountants’ conditions for reporting suspicious transactions by examining how the accountants are trained in the money laundering field and which possibilities the accountants might have to detect money laundering in reality. 

    Method: I have performed this study with an abductive research approach, where I have alternated between collecting and interpreting both theory and empirical data to fulfil the purpose of the study. I have gathered my empirical data through semi-structured qualitative interviews with persons from accounting firms and investigative authorities. I have also used a money laundering case with court decisions from Crown court and Court of Appeal together with the financial statements from the limited companies that were involved in the case.

    Conclusions: The general perception among the respondents from the accounting firms is that the accountants’ training in the money laundering field is sufficient to fulfil the legislative requirements. At the same time it appears that more practical training is required to give the accountants a better understanding of what they should be looking for to detect money laundering. Furthermore, it appears that the legislative requirement for examining transactions should be give more emphasis in the training. The study’s analysis of a court case indicates that the accountants’ possibilities to detect money laundering in the specific case were better regarding smaller sized companies. The accountant’s choice of audit procedures and to be observant of abnormal money flows are important factors that impacts the possibilities to detect money laundering.

  • 143.
    Bergström, Mikael
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hammarström, Fanny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Samuelsson, Louise
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Utformning av ett balanserat styrkort: En aktionsorienterad fallstudie på Bong Retail Solutions AB2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kandidatuppsats 15hp, Civilekonomprogrammet, Linnéuniversitetet Växjö

    Författare: Mikael Bergström, Fanny Hammarström och Louise Samuelsson

    Handledare: Pia Nylinder

    Examinator: Elin Funck

    Titel: Utformning av ett balanserat styrkort – En aktionsorienterad fallstudie på Bong Retail Solutions AB

    Bakgrund: Det balanserade styrkortet som styrverktyg har sedan det introducerades haft en genomslagskraft inom verksamheter. För fallföretaget Bong Retail Solutions AB, som nyligen genomfört en strategiförändring, kan ett balanserat styrkort förenkla styrning och uppföljning. Då strategiförändringen är centrerad runt kundorientering erbjuder styrkortets förmåga att väva samman diverse dimensioner.

    Syfte: Studien ämnar undersöka de omständigheter som råder för Bong Retail Solution AB samt översätta dessa styrkor och svagheter till ett praktiskt användbart balanserat styrkort för verksamheten. Detta ska i sin tur leda till en för strategin mer anpassad och effektiv prestationsmätning och i längden ökat värdeskapande för företagets kunder.

    Metod: Studien är uppbyggd kring en fallstudiedesign vilken kombineras med en metod grundad i aktionsforskning. Genom intervjuer och analys av tillhandahållen information kommer arbetet med framtagning av det balanserade styrkortet framarbetas i samspel med företaget.

    Slutsats: Studien har resulterat i ett utformat balanserat styrkort som är anpassat i enlighet med företagets kundorienterade strategi och den miljö företaget verkar inom. Styrkortet ämnar fungera som en karta över de delar som anses mest kritiska för att effektivisera verksamheten samt skapa värde för företagets kunder.

    Nyckelord: Balanserat styrkort, Aktionsforskning, Kundorienterat, Tillverkning, Styrningsverktyg, Prestationsmätning.

  • 144.
    Bergström, Moa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bergström, Andreas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Budgetering i osäkra miljöer: En komparativ fallstudie i byggbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The budget has a long history where its role and meaning has changed over time. The budget may fulfill a lot of different purposes that take form by its context and surroundings. During the previous years the budget has been criticized for not being able to adapt to the constantly changing environment. Construction companies are operating in an industry that are affected by changes in the society that postulate flexibility, requires adaptability and also control if it will be a quick realign.

    Purpose: The purpose with the thesis is to create knowledge about which and how different forms of uncertainty have an impact on construction companies use of their budget. We are doing this by analyzing which forms of uncertainty that are experienced in the construction industry and how these are handled by the companies budgeting. The intention is also to create an insight about which purposes fulfils in an environment with uncertainty. 

    Method: This study is a qualitative study about construction companies on the swedish market. The empirical material is based on two semistructured interviews with two well established firms. The material has been analyzed with the intention to identify differences and similarities between the companies in order to answer the purpose of the thesis.

    Conclusions: The thesis shows that there are many forms of uncertainty that affects the construction companies. The uncertainty is handled through prevention analyzes that are included in the budget. Except that, the companies are combining traditional budgeting with alternative budgeting. The budget fulfills a lot of different purposes where planning, follow-up and control are the mainly.

     Keywords: Management control, budget, budgeting, uncertainty, construction industry

  • 145.
    Bergström Tronsmoen, Silje
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Risken för diskriminering pga. etnicitet i samband med rekrytering2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.

    Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.

    Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.

    Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical. This facilitates a fair recruitment process and diminishes the chance for discrimination to occur.

  • 146.
    Bergvall, Olivia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strand, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kommunal budgetering: Budgetuppföljning i Kalmar län2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Det finns flera skäl till att budget används inom kommuner. Dels är den lagstadgad sedan 1862 men budgeten uppfyller även syften som planering, målsättning och styrning. Många offentliga organisationer sätter upp strama budgetar eftersom de kämpar med att minska utgifter. Hårda budgetkrav kan orsaka att kostnadsmål överskrids och får högre kostnader än förväntat. Kontinuerlig kontroll och uppföljningar är viktigt för att anpassa sig efter både omvärldsförändringar och de resurser som finns att tillgå. Trots alla regler och lagar som styr den kommunala ekonomin förekommer underskott. Ekonomiska problem i kommuner kan bero på bristande ansvarsutkrävande, brister i styrningen men även brister i uppföljning och med själva budgetprocessen.

    Syfte

    Syftet med denna studie är att undersöka hur kommuner i Kalmar län arbetar med budgetuppföljning och vilka åtgärder som görs vid eventuella budgetavvikelser.

    Metod

    För att uppfylla studiens syfte har vi använt en induktiv ansats eftersom empirin är utgångspunkten i detta arbete. Empirin består av svar från semistrukturerade kvalitativa intervjuer med fem ekonomichefer i utvalda kommuner. Denna empiri har sedan jämförts med studiens referensram för att kunna besvara syftet och forskningsfrågorna.

    Slutsats

    I vår studie framkom att uppföljning av budget gjordes regelbundet av alla kommuner. De skillnader vi fann var relaterade till budgetavvikelser. Hanteringen av avvikelser berodde på rutiner och kontroll i budgetprocessen.

  • 147.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Eng-Larsson, Fredrik
    Stockholm University.
    Environmental implications of transport contract choice - capacity investment and pricing under volume and capacity contracts2017In: European Journal of Operational Research, ISSN 0377-2217, E-ISSN 1872-6860, Vol. 261, no 1, p. 129-142Article in journal (Refereed)
    Abstract [en]

    Inspired by the observation that capacity contracts are used by some retailers to increase their transport provider's investments in green transport solutions, we investigate and compare a service provider's optimal investment, and its environmental implications under a volume and a capacity contract respectively. We solve the service provider's investment problem under the assumption that the retailer uses the service to replenish a warehouse with storable goods. We then show that a capacity contract leads to more green transports, but not necessarily a larger investment in green transport solutions. At the same time, the optimal solution involves heavy investment in inventory at the retailer. The investment in inventory is non-decreasing in the cost benefit of the green transports, which may have a significant negative environmental impact. The implication is that a capacity contract will lead to better environmental performance than a volume contract only when the green transports' cost benefit is within a given interval. Whether the capacity contract is the more profitable option for the service provider within this interval depends on inventory related costs and the relative environmental costs from transportation and inventory. Interestingly, owing to this, regulation that target the price of the conventional vehicles, such as a carbon tax, may lead to both an increase or a decrease in environmental performance. (C) 2017 Elsevier B.V. All rights reserved.

  • 148.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Eng-Larsson, Fredrik
    Massachusetts Institute of Technology, USA.
    Pricing and timing of consolidated deliveries in the presence of an express alternative: financial and environmental analysis2016In: European Journal of Operational Research, ISSN 0377-2217, E-ISSN 1872-6860, Vol. 250, no 2, p. 590-601Article in journal (Refereed)
    Abstract [en]

    Shipment consolidation has been advocated by researchers and politicians as a means to reduce cost and improve environmental performance of logistics activities. This paper investigates consolidated transport solutions with a common shipment frequency. When a service provider designs such a solution for its customers, she faces a trade-off: to have the most time-sensitive customers join the consolidated solution, the frequency must be high, which makes it difficult to gather enough demand to reach the scale economies of the solution; but by not having the most time-sensitive customers join, there will be less demand per time unit, which also makes it difficult to reach the scale economies. In this paper we investigate the service provider’s pricing and timing problem and the environmental implications of the optimal policy. The service provider is responsible for multiple customers’ transports, and offers all customers two long-term contracts at two different prices: direct express delivery with immediate dispatch at full cost, or consolidated delivery at a given frequency at a reduced cost. It is shown that the optimal policy is largely driven by customer heterogeneity: limited heterogeneity in customers’ costs leads to very different optimal policies compared to large heterogeneity. We argue that the reason so many consolidation projects fail may be due to a strategic mismatch between heterogeneity and consolidation policy. We also show that even if the consolidated solution is implemented, it may lead to a larger environmental impact than direct deliveries due to inventory build-up or a higher-than-optimal frequency of the consolidated transport

  • 149.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Farvid, Mojtaba
    Linnaeus University, Faculty of Technology, Department of Mechanical Engineering.
    Lead-time investigation and estimation in divergent supply chains2014In: International Journal of Production Economics, ISSN 0925-5273, E-ISSN 1873-7579, Vol. 157, no SI, p. 177-189Article in journal (Refereed)
    Abstract [en]

    This paper investigates the delay experienced by retailers in a distribution system due to shortages at the central warehouse. Simple formulae are developed to estimate the mean and variance of this delay. The formulae are based on replacing the stochastic lead-time demand with a stochastic demand rate, and they differ in how this demand rate is estimated. An extensive numerical study shows improved accuracy compared to existing methods with similar computational complexity. The numerical study also shows that the batch quantities and the service level have a large influence on the delay. Both the mean and variance of a retailer’s delay decrease with the service level and increase with the batch quantities used at the warehouse and at the retailer. No other variables seem to have a significant impact on the delay.

  • 150.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forslund, HelenaLinnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Proceedings från logistikföreningen Plans forsknings- och tillämpningskonferens2016Conference proceedings (editor) (Other academic)
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