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  • 151.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Marklund, Johan
    Lund University.
    Green Inventory Management2017In: Sustainable supply chains: a research-based textbook on operations and strategy / [ed] Yann Bouchery, Charles J. Corbett, Jan C. Fransoo & Tarkan Tan, Springer, 2017, 1, p. 189-218Chapter in book (Refereed)
    Abstract [en]

    Managing inventories, and thereby material flows, is of key importance for achieving efficient and sustainable supply chains. Green inventory management is characterized by complementing the traditional economic (cost) focus with environmental (emissions) considerations. In this chapter we identify and discuss key questions and challenges for green inventory management research. We do so by categorizing the costs and emissions of operating an inventory system into those associated with: ordering and transporting items, holding items in stock, and not satisfying customer demand on time. A literature overview illustrates what issues have been addressed so far in this emerging field. We conclude that there is a promising potential for green inventory management practices to reduce both costs and emissions, but much remains to be done. Not least in terms of developing more general green inventory models for practical use.

  • 152.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Martinez-de-Albeniz, Victor
    University of Navarra, Spain.
    A characterization of optimal base-stock levels for a multistage serial supply chain2016In: Naval Research Logistics, ISSN 0894-069X, E-ISSN 1520-6750, Vol. 63, no 1, p. 32-46Article in journal (Refereed)
    Abstract [en]

    In this article, we present a multistage model to optimize inventory control decisions under stochastic demand and continuous review. We first formulate the general problem for continuous stages and use a decomposition solution approach: since it is never optimal to let orders cross, the general problem can be broken into a set of single-unit subproblems that can be solved in a sequential fashion. These subproblems are optimal control problems for which a differential equation must be solved. This can be done easily by recursively identifying coefficients and performing a line search. The methodology is then extended to a discrete number of stages and allows us to compute the optimal solution in an efficient manner, with a competitive complexity. (c) 2016 Wiley Periodicals, Inc. Naval Research Logistics 63: 32-46, 2016

  • 153.
    Berling, Peter
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Xie, Zhixue
    Tsinghua University, China.
    Approximation algorithms for optimal purchase/inventory policy when purchase price and demand are stochastic2014In: Or-Spektrum, ISSN 0171-6468, E-ISSN 1436-6304, Vol. 36, no 4, p. 1077-1095Article in journal (Refereed)
    Abstract [en]

    We consider a purchase/inventory control problem in which the purchase price and demand are stochastic, a common situation encountered by firms that replenish in a foreign currency or from commodity markets. More specifically, we assume that the demand follows a Poisson arrival process and that the log-price evolves according to a general Wiener process. Under these circumstances, the optimal policy is a state dependent base-stock policy that can be described as a series of threshold prices. An iterative procedure for determining the optimal thresholds has been derived earlier but, even for the simplest price process, the solution quickly becomes numerically intractable. To deal with this, we propose an approximation that allows us to derive simple heuristics for finding thresholds that are close to optimal. For certain price processes the heuristics are just a series of closed-form expressions. The computational complexity is reduced significantly, and the numerical study shows that the new heuristics perform considerably better than earlier suggested heuristics.

  • 154.
    Bermhagen, Adam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Andreas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Det personliga rådgivningsmötets betydelse för bankens kundrelationer: En fallstudie om privatrådgivarnas arbetssätt hos Länsförsäkringar Bank2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    The financial market is highly competitive and the banks in the industry often sell similar products and services. It is therefore required that banks differentiate themselves in any other way by the products and services. Private advisors at banks are the people who meet the customers and carries an important role in creating relationships with customers to increase customer satisfaction and customer loyalty.

    Purpose

    The purpose of the study is to gain understanding of how private advisors work to achieve maximum customer satisfaction and customer loyalty. We will also make a comparison between the customers' and private advisors' perception of the dialogue in the counseling session. We want to use these two subsidiary aims to contribute to the general knowledge about the factors that are important and what the banking industry in general should focus on. 

    Method

    In order to achieve the purpose of the study, we have worked with an abductive method. We have collected quantitative data in the form of questionnaires from Länsförsäkringar Kalmar's customers and private advisers. We have also conducted qualitative interviews with six respondents who work as private advisors at Länsförsäkringar Kalmar. The collected material is explained using a theoretical framework to answer the study's purpose and research question.

    Conclusion

    We have described how private advisors at Länsförsäkringar Kalmar work to achieve maximum customer satisfaction and customer loyalty. We have concluded that the advisers are doing a very good job. As a result they have satisfied and loyal customers. There is a discrepancy between what customers and advisers think in aspects of preparation, dedication, and overall satisfaction. The study also shows that Länsförsäkringar Kalmar has a large share of loyal customers through the measurement method Net Promoter Score.

  • 155.
    Bermå, Jonas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Åselotte
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Börsutveckling och realekonomin – finns det ett samband?: En kvantitativ studie av makroekonomins samband med den svenska börsutvecklingen.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Aktieägandet i Sverige har ökat markant under senaste decennierna och idag sparar var och varannan i denna sparform. Detta innebär en risk för den enskilde jämfört med exempelvis ett banksparande. Det är därför viktigt att försöka ta reda på de faktorer som kan ha påverkan på börsutvecklingen och ta hänsyn till dessa i sitt investeringsbeslut. Löpande presenteras statistik av makroekonomins utveckling. Det gäller dock att man vet vad det betyder och om det har betydelse för börsens utveckling. Eftersom det idag inte bara är professionella investerare som rör sig på marknaden kan det ligga nära till hands att anta att gemene man saknar denna kunskap – trots att statistiken är tillgänglig även för dessa. Det finns därför en risk att investerare generellt inte utnyttjar denna tillgängliga information och applicerar den på sina investeringsbeslut.

    Syftet med denna uppsats är att se om det finns någon samvariation mellan våra valda makro- och värdevariabler (BNP, PMI, TCW, Reporänta, P/e-tal, KPI, Arbetslöshet) och börsutvecklingen representerat av det svenska börsindexet OMXS30.

    Metoden vi använt oss av en kvantitativt inriktad forskningsmetod med deduktiv ansats.

    Vi har funnit att det finns samband mellan makro- och värdevariabler och börsutvecklingen. Vi fann i vår korrelationsanalys att särskilt reporäntan och arbetslöshet korrelerade förhållandevis starkt med börsutvecklingen. I vår regression noterade vi signifikant samband från TCW, reporäntan, p/e-tal samt arbetslöshet på OMXS30. Totalt fick vi att våra valda variabler kunde förklara OMXS30 till 60,7 procent.

  • 156.
    Bernborg, Manfred
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jacob, Lind
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Skandalassocierade styrelseledamöter: Får de stanna eller avgå?2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Scandalous directors - Should they stay or should they go?

    Background: Corporate scandals are a constant issue in today’s society, but it is still a relatively untouched subject. Studies on the matter have shown that the owner and the CEO often are blamed. But what happens to the board of directors, who are responsible for the governance and conduct of the company? Do they get to keep their jobs, are they fired or do they leave voluntarily in order to protect their own reputation?

    Purpose: The purpose of this study is to examine if directors associated with corporate scandals lose their board seats and to explain why

    Method: The study is based on a deductive research approach and has its theoretical base in agency theory, institutional theory, stigmatization theory and resource dependence theory. These are used in order to explain all of the different factors that affect the turnover of directors associated with a corporate scandal. A quantitative method has been used by collecting data concerning directors on the Swedish stock market.

    Conclusions: The result of the study shows that directors associated with a corporate scandal does not lose their board seats. Instead they have a higher number of directorships. These results indicate that there is no informal governance mechanism in Sweden that works to uphold norms and discipline directors. Stigmatization theory along with resource dependence theory explains why the board of directors are untouched by the scandal and why it is other individuals that is forced to leave. 

  • 157.
    Bernsby, Sara
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sannehall, Camilla
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Cirkulär Ekonomi - för att få livsmedelsbutiken svinnfri: En studie om hur livsmedelsbutiker kan minska sitt matsvinn2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Mängden resurser som förbrukas i dagens samhälle är ett problem. I Sverige förbrukas resurser som motsvarar två och ett halvt jordklot. Det är en ohållbar utveckling och FN har bland annat satt upp målet att halvera avfallet fram till år 2030.

    Matavfallet uppgår till 1,3 miljoner ton per år i Sverige och det sägs att en tredjedel av all mat som produceras slängs. Matsvinn uppstår i alla delar av livsmedelskedjan, det är därför viktigt att alla bidrar. Hållbart företagande är ett begrepp som blivit allt vanligare inom svenskan och har myntats för att visa vikten av långsiktigt hållbara företag där miljöpåverkan som kopplas till risker och affärsmöjligheter för företagen vägs in. Nya metoder för styrning har vuxit fram, däribland den cirkulära ekonomin. En cirkulär ekonomi har som syfte att efterlikna naturens egna kretslopp i så hög utsträckning som möjligt. Grundtankarna innebär bland annat att all energi som används kommer från förnybar energi, att nyttja resurser till dess fullo tills det inte går att använda mer och därefter ska naturen kunna bryta ner materialen. En cirkulär ekonomi syftar till effektiv resursanvändning som även inkluderar ekonomiska fördelar. Näringslivet har ett stort ansvar i att visa framfötterna för att få fler att våga följa efter och göra en förändring. Det krävs åtgärder inom livsmedelsbutiker för att minska på svinnet och studien fokuserar därför på hur livsmedelsbutiker kan minska på matsvinn genom tillämpning av cirkulär ekonomi och avfallshierarkin.

  • 158.
    Bertasius, Matas
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    De Koff, Tom
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Brans, Kristina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The effect of entering the EU on road transport of the member states2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The European Union (EU) is a framework of 28 member states that are working together for safety purposes and economic stability. The EU created a single market to increase trade and to create economic advantages. For this, physical barriers, technical barriers, tax barriers, natural barriers and legislative barriers had to be overcome by creating a common framework. The logistics sector is vital for the EU market and economy, because it is important for the effective and efficient functioning of the internal market. Due to the fact that road transport accounts for 70% of the transported volumes this research focuses on this transport mode.

    The purpose of this research is to see the economic and legal effects on road transport for the member states when entering the EU. Due to doubts about the EU by member states this research focuses on the effect of the EU on road transport of the EU sample. Therefore, an analysis will be done on short-term (4 years) and long-term (12 years) and legal changes influencing the road transport. A deductive approach focused on secondary data is used. Via non-probability sampling, a sample of eight out of 28 member states is used. The data analysed is mostly quantitative data supported by qualitative data focusing on the legislation. To analyse the two variables, GDP per capita and road transport volumes, calculations regarding correlation, decoupling and significance are used to see the link between the variables and to test the reliability.

    The conclusion based on the results of this research show a positive effect of member states after entering the EU. On the short-term and long-term, the GDP per capita and road transport volumes showed positive results and the investments on the short-term also showed a positive outcome. Long-term results showed that the financial crisis had a strong influence during the period 2007-2011 but positive outcomes are still seen.

  • 159.
    Bertilsson, Caroline
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Boklund, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Njord Petersson, Frida
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Konsten att förutse en konkurs: En kvantitativ studie om nyckeltal som konkursindikatorer i små företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Företagsledare för små företag använder sällan den information om företagets ekonomiska ställning som årsredovisningen innehåller. Samtidigt är majoriteten av alla företag som går i konkurs just små företag. Konsekvenserna av en konkurs drabbar många fler intressenter än bara företaget i fråga. Vi avser i den här uppsatsen att ta fram ett verktyg som små företag kan använda för att analysera företagets årsredovisningar och konkursrisk. För att göra det är syftet med studien att undersöka om det finns skillnader i nyckeltal mellan företag som går i konkurs och de som inte gör det. Om det går att identifiera sådana skillnader syftar studien även till att undersöka vilken nyckeltalstyp som tidigast indikerar att ett företag riskerar att gå i konkurs.

     

    Vi genomför en kvantitativ undersökning där vi i grunden utgår från en studie gjord av Hagberg. Hagbergs studie omfattar stora företag som gick i konkurs under perioden 1998–2003. Vår studie görs på företag som gått i konkurs under perioden 2017–2018 genom att vi samlar in information från årsredovisningar och beräknar nyckeltal utifrån dem. En jämförelse görs sedan mellan nyckeltal för en grupp bestående av företag som gått i konkurs och en grupp av aktiva företag.

     

    Resultatet av studien visar att det finns skillnader i nyckeltal mellan företag som går i konkurs och företag som inte gör det. Skillnaderna i företagens kapitalstruktur går att identifiera redan fem år före konkursen. Skillnader i lönsamhet och i likviditet går att identifiera fyra år före konkursen.

     

    Med hjälp av vår egenutvecklade konkursindikator kan företagsledare fylla i uppgifter från årsredovisningen och få en indikation på företagets konkursrisk. Användaren av verktyget får information ifall åtgärder behöver vidtas inom områdena kapitalstruktur, lönsamhet och likviditet. Vår förhoppning är att konkursindikatorn ska hjälpa företagsledare att vända en negativ trend i tid och på så sätt undvika en konkurs. Om företag kan undvika konkurs är det betydelsefullt för både företaget i fråga och för samhället i stort.

  • 160.
    Bertilsson, Elin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Individuell lönesättning: Rätt väg för jämställda löner?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.

    In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.

    When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law. Both in EU and in Sweden it is prohibit with direct- and indirect pay discrimination based on sex in equal and equivalent work. Pay differentials can be objective based if, for example, it has to do with the person's performance or knowledge or market factors. In Sweden the market aspects have a big influence to the employers approach to differences in salaries.

    Sweden has increasingly moved towards to individual salaries but how individual the pay is depends on how it is regulated in collective agreements. What is important to consider in the individual salaries is that a well-developed job values is used. In a job values the works demands on knowledge and skills, effort, responsibility and working conditions should be measured. What is important is that job evaluation is used in the same way on all work and that the requirements are gender neutral. The second criterion we look at in the individual salaries is the person's performance and that usually is being judged on the person's skills, development and achievement. Both employees and workers have a responsibility when it comes to the person's individual salaries.

    The reason why there are pay differences between men and women in society is partly due to the tradition of what seems to be feminine and masculine elements. Since way back, it was the women's commission to take care of the children, the older and the sick. This has been followed with the world in to work and these jobs are now seen as women’s work and have a lower salary.

    There is a positive approach to the basic idea of individual salaries but there is also dissatisfactionwith how it is used in practice. The model can probably not itself contribute to equal pay. The societal view of femininity and masculinity must first be change.

  • 161.
    Bertilsson, Marie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Elin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Internrevisorernas mandat2013Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Master Thesis in Business Administration, Linnaeus University, 2013

    Authors: Marie Bertilsson and Elin Petersson

    Supervisor: Sven-Olof Yrjö Collin

    Examiner: Anna Stafsudd

    Title: The Mandate of Internal Auditors

    Background: Internal auditing is an objective and independent insurance and consulting activity which is designed to add value to an organization. Historically, internal auditing has been in the shadow of external auditing and it was not until 1941 that internal auditing had its breakthrough. As a result of the 2000s scandals and the global financial crises, corporate governance has gotten a more prominent role. The scandals led to the introduction of the SOX-regulation, which gave internal auditing an important role in the corporate governance system. To understand the role of internal auditing it is important to study their mandate since it is the mandate that outlines the scope of internal auditing. By examining the mandate of internal auditors in terms of commission and authority we can obtain a deeper understanding of what kind of activities the internal audit function focuses on and how extensive these activities are as well as an understanding of internal auditors’ independence and their ability to influence the organizations.

    Purpose: The purpose of this study is to explain the mandate of Swedish internal audit functions in terms of commission and authority as well as explore elements that can explain the mandate of the internal audit function.

    Method: Our study has a deductive approach and is built upon several business economic theories and upon our own arguments to develop hypotheses about the mandate of the internal audit function. These were later tested against empirical data. The study was conducted with a quantitative research method in which the material was collected through online questionnaires sent to 663 Swedish internal auditors.

    Conclusions: The result of the study shows that the mandate of Swedish internal auditors varies between different organizations. We conclude that the mandate of internal auditors is positively related to the compliance of the IIA standards, the authority of the audit committee, the internal auditors’ ambitions to pursue a career in management and the internal auditors’ communication skills. The study also resulted in a theoretical model which describes the mandate of the internal auditors through different dimensions.

  • 162.
    Beyerböck, Oskar
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Dahlstedt, Simon
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nedskrivning av Goodwill: Är nedskrivning av goodwill enligt IAS36 förenlig med IFRS:s krav på neutralitet?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts according to the IFRS-standards by IASB. This has affected the management of goodwill that now needs to be exposed for an impairment test every year.  This paper handles the impairment of goodwill in Nordic companies to test their ability to follow IAS 36 in the IFRS-standards and neutrality in The Conceptual Framework for Financial Reporting. Goodwill was earlier exposed to linear depreciation according to the national rules, while nowadays it needs to be impaired every time it’s warranted according to the calculated future cash flow. This creates an opportunity for companies to affect the accounts, an opportunity that can be explained by the Agent theory and Big Bath. How companies handle this change in accounting is tested to see if there is any relationship between goodwill impairments and future cash flow. Earlier studies have been made on the American market by Jarva (2009) and his model to calculate future cash flow is used in this paper.

  • 163.
    Bigdeli, Sam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bengtsson, Filip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Portfolio Optimization: A DCC-GARCH forecast with implied volatility2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This thesis performs portfolio optimization using three allocation methods, Certainty Equivalence Tangency (CET), Global Minimum Variance (GMV) and Minimum Conditional Value-at-Risk (MinCVaR). We estimate expected returns and covariance matrices based on 7 stock market indices with a DCC-GARCH model including an ARMA (1.1) process and an external regressor of an implied volatility index (VIX). We then simulate returns using a rolling window of 500 daily observations and construct portfolios based on the allocation methods. The results suggest that the model can sufficiently estimate expected returns and covariance matrices and we can outperform benchmarks in form of equally weighted and historical portfolios in terms of higher returns and lower risk. Over the whole out-of-sample period the CET portfolio yields the highest mean returns and GMV and MinCVaR can significantly lower the variance. The inclusion of VIX has marginal effects on the forecasting accuracy and it seems to impair the estimation of risk.

  • 164.
    Bigdeli, Sam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Marcusson, Petra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Oil exposure, hedging and firm value: A quantitative study on the U.S. airline industry2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis examines the impact of oil price fluctuations and jet fuel hedging on firm value

    before, during and after the subprime crisis. Four regressions are estimated with two

    different variables representing firm value; market return and market valuation. The result

    of this study shows that the airlines’ oil price exposure has substantially decreased over

    time and that jet fuel hedging does not add value for investors.

  • 165.
    Billsten, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Dolk, Olle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Digitaliseringens påverkan på lånemarknaden: En kvantitativ studie om låntagares val av långivare2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Banks are an important part of today's financial system, with the main task of which is to redistribute investments and savings, distribute risks and provide efficient payment solutions. The loan market has long belonged to the banks' most secure source of income, but the advance of digitalization has now opened up opportunities for new players. New so-called fintech companies are now challenging the traditional banks with innovative digital solutions. As a result of the digitization, the competition in the loan market has therefore increased explosively. Finding out what affects different individuals 'choice of lender is therefore crucial for the lending institutions' continued strategy.

     

    Purpose: The purpose of the study is to investigate which factors affect people's choice of lender and how they choose to take a loan. The study also aims to describe, with the aid of a quantitative study, parts of the digitization's impact on the loan market.

     

    Method: To fulfill the purpose of the study, we have used a deductive approach. We have collected quantitative data with the help of a survey, which we have spread through social media. The collected data has then been analyzed based on the theoretical frame of reference to answer the study's question and fulfill the purpose.

     

    Conclusion: We have identified four factors that influence borrowers in their choice of lenders and their way of taking loans. The age of the borrower, the size of the loan and the interest rate affect the choice of the lender and the way in which an individual takes a loan. Furthermore, whether the lending institution can offer the customer added value in the form of personal service and combined finances also influences the choice of lender.

  • 166.
    Bingström, Rikard
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Söderblom, Carl-Henric
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ersättningen till den verkställande direktören och aktieägarnas avkastning - Finns det något samband?2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Det finns en debatt i media och samhället kring ersättningen som          verkställande direktörer erhåller och rimligheten i den utveckling som inneburit en ökad löneklyfta mellan arbetare och företagsledning. Gör verkställande direktörer sig förtjänt av dessa ökade kompensationsnivåer ur ett aktieägarperspektiv? Finns det ett samband mellan ersättningen som tilldelas verkställande direktören och den avkastning som kommer aktieägarna till gagn? Och vilken modererande påverkan kan de, traditionellt sett starka svenska kontrollägarna, tänkas ha på detta eventuella samband?

    Problemformulering: Hur påverkar den verkställande direktörens rörliga ersättning ett företags avkastning? Och vilken, om någon, påverkan har ägarskapsstrukturen i   företagen på sambandet?

    Syfte: Syftet med denna uppsats är att förklara om och i så fall hur den rörliga   ersättningen till den verkställande direktören påverkar aktieägarnas avkastning samt vilken effekt ägarskapsstrukturen i företag har på sambandet.

    Metod: I studien används en kvantitativ metod där det empiriska materialet har    insamlats genom årsredovisningar och databaser. Samtliga 78 bolag som ingår i studien är noterade på antingen Nasdaq OMX Large Cap- eller Mid Cap-lista. Hypoteser skapades för att testa och därigenom uppfylla syftet.

    Resultat och slutsats:  Inget positivt signifikant samband mellan den rörliga ersättningen till verkställande direktören och studiens fyra avkastningsmått ROA, ROE, aktiekursförändring och BHR har påvisats. Vad gäller ägarna har de ej    funnits ha en signifikant påverkan på sambandet mellan den rörliga ersättningen till verkställande direktör och avkastningen till ägarna.

  • 167.
    Bjerhag, Linnéa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Elofsson, Malin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nygren, Jane
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kan en investering i stålprofiler eliminera slöserier i en ställagegodsprocess?: En fallstudie på Företag Xs wellpapp-pallsorienterade distributionslager2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Jonsson och Mattsson (2011) pratar om vikten av fyllnadsgrad och att ett företag kan minimera sina kostnader genom att öka fyllnadsgraden. Företag X, som är ett globalt heminredningsföretag, valde att införa wellpapp-pall för att öka fyllnadsgraden vilket i sin tur värnar om både miljön och ekonomin. Ställagen i distributionslagret hos Företag X är idag inte anpassade efter wellpapp-pallen, vilket medför att ompallning måste ske av wellpapp- pallen på träpall. Detta genomförs för att pallarna ska kunna ställas in i ställagen.

    I studien har Företag Xs ställagegodsprocess har kartlagts och elva olika slöserier har identifierats i processen. Med hjälp av en tidsstudie, över de sekvenser som kan elimineras vid en investering, har en pay-off kalkyl upprättats. Detta för att Företag X ska inneha ett beslutsunderlag gällande investeringen i stålprofiler. Studien har, med underlag från processkartläggningen och pay-off-kalkylen, resulterat i att en investering i stålprofiler skulle spara Företag X pengar samt kunna eliminera olika slöserier i ställagegodsprocessen. Möjlighet för eliminering av slöserierna baseras på att grundorsaken till de elva olika identifierade slöserierna direkt eller indirekt var ompallningsprocessen.

  • 168.
    Bjerkhoel, Nina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Jonna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisionskvalitet: En studie beträffande hur låg revisionskvalitet vidareutvecklar konceptet revisionskvalitet2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Audit Quality - A thesis regarding how low audit quality further develop the concept ofaudit quality.

    Background & problem: Accountants are in the trust industry and scandals, whose foundationlies in the lack of audit quality, has thus gained the public to see the audit profession with suspicion. In order not to abuse the trust as well as produce scandals there is a need to reduce low audit quality. Since the majority of previous research has been focusing on the concept's higher spectrum, we believe a new approach for conceptualizing audit quality is necessary in aim to reduce low audit quality.

    Purpose: The main purpose with this thesis is to explore what low audit quality means based on the control and enforcement measure that monitors the audit profession from the inside, to thereby create a wider understanding of the concept of audit quality. The subsidiary aim of this thesis is to describe how the low audit quality has developed over time, compare with the current situation and thereby obtain a multidimensional understanding of how low audit quality has developed into the concept of audit quality.

    Method: This thesis has an abductive research approach and has therefore adopted a qualitative research method and longitudinal design. The qualitative survey methodology was conducted in two stages, the feasibility study has been based on interviews, while the main study has been based on a content analysis of disciplinary proceedings conducted by the Supervisory Boardwith the disciplinary action waiver of authorization or approval.

    Conclusion: Audit quality as a concept can through the thesis feasibility study and the mainstudy be defined by low-quality audits in the form of the categories; Documentation, Review, Ignorance, Regulatory framework, Formal shortage and Does not fulfill the stage of the audit. Thus, this thesis, through new aspects as well as new levels, has specified existing theory and existing concepts in a way that the development of low audit quality has further developed the concept of audit quality.

    Key words: Audit, audit failure, audit failure definition, audit service quality, audit quality,audit quality definition, dysfunctional auditor behavior, ethics, going concern warning, high audit quality, legitimacy, legitimacy theory, low audit quality, profession, professional duty andquality.

  • 169.
    Bjers, Pontus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Blom, Anja
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lagerlayout och artikelplacering för högt utnyttjande av lagringskapacitet för aluminiumprofiler: En fallstudie på Alutrade AB i Växjö2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Master thesis (30 ECTS), Business Administration and Economics program, School of Business and Economics Linnaeus University, Logistics, 4FE19E, Spring 2018

    Authors: Pontus Bjers and Anja Blom

    Examiner: Helena Forslund

    Supervisor: Hana Hultén

    Title: Warehouse layout and storage location assignment for high utilization of storage capacity for aluminum profiles – A case study at Alutrade AB in Växjö

    Background: The warehouse function is one of the most crucial for companies engaged in manufacturing and service. With increasing competition for customers, incentives are created to stock products in optimal locations and in well-planned warehouses with the correct layout.

    Purpose: The purpose of this paper is to create a warehouse layout and storage location assignment for Alutrade with high utilization of storage capacity. The purpose is also to create guidelines for layout design and article placement for companies that stocks long aluminum profiles with length dimensions up to 10 meters.

    Methodology: Qualitative and quantitative data was collected through unstructured and semi-structured interviews, structured and non- participant direct observations and also through documents provided by the company. The respondents were chosen through a non-random and snowball selection. Analysis of data has been made with a pattern analysis.

    Findings: The warehouse layout that has been developed for the future warehouse will create a high storage capacity. In the new part of the warehouse the cantilever racks will be arranged in a traditional layout with vertical aisles. The future warehouse zones and article classifications will make the storage location assignment more structured and reduce transports in the warehouse. The recommendations for storing long aluminum profiles that has been developed can help other companies with similar conditions.

    Keywords: Inventory, warehouse layout, storage methods, article classification, storage location assignment, warehouse zones and aluminum profiles. 

  • 170.
    Bjers, Pontus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Blom, Anja
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindestam, Viktor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nuamu, Jonatan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Code of Conduct: Likheter och skillnader i livsmedels-, kläd-, bil- samt teknikbranschen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Företag upplever idag ett ökande tryck från intressenter att agera hållbart och ansvarsfullt. Globaliseringen har lett till att företag har affärskopplingar med internationella partners och leverantörer. För att nå upp till de krav som ställs av konsumenter och investerare har många företag uppfört en Code of Conduct. Denna kod kan beskrivas som en regelsamling för hur företag ska agera i olika situationer. Beroende på vad företag vill förmedla med sin CoC kan de vara konstruerade på olika sätt. Ofta används internationella normer och standarder som exempelvis FN:s deklarationer.

    Syfte: Denna uppsats syftar till att jämföra innehåll av CoC mellan olika branscher. Vidare ämnar studien identifiera likheter och skillnader i dessa CoC. 

    Metod: Studiens undersökningsdesign är av jämförande karaktär och forskningsmetoden är kvalitativ. Författarnas vetenskapliga synsätt har varit positivistiskt och ett deduktivt angreppssätt har använts. Vidare har urvalet gjorts genom ett icke-sannolikhetsurval och det empiriska materialet som samlats in är av typen sekundärdata.

    Slutsats: Studien har identifierat stora likheter i de sociala punkterna mellan alla branscher. Nästan alla företagen uppfyller de kraven som FN har fastställt. Vissa skillnader har hittats inom de miljörelaterade punkterna. Livsmedels- och bilbranschen har en del avvikelser i dessa punkter gentemot övriga branscher. Det går inte att dra några direkta slutsatser kring att branscherna företagen verkar inom, påverkar innehållet i CoC. 

  • 171.
    Bjurek, Gabriel
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Olsson, Fredrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Noternas Utveckling: - En studie av drivande faktorer i Sverige2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Master Thesis in Business Administration

    Author: Gabriel Bjurek & Fredrik Olsson

    Supervisor: Andreas Jansson

    Examiner: Timurs Umans

     

    Title: The emergence of the Notes - A study of driving factors in Sweden

     

    Introduction: Despite the fact that the notes to the financial statements constitutes an important part of the annual reports there is a lack of extensive research of these notes in a swedish context. Research about these notes may be of interest to illustrate certain aspects in the accounting field that other research in the field of accounting has failed to identify. Many studies have investigated the factors behind accounting, which gives us a reason to investigate possible factors behind the emergence of the notes.   

     

    Problem: Which driving factors are responsible for the emergence of the swedish notes to the financial statements?

     

    Purpose: The purpose of this study is to identify the factors of the emergence of the notes to the annual reports in Sweden and to develop a model that illustrates these factors.

     

    Method: We use a deductive approach and from this construct a model based on theories from the accounting change research. This model will be tested empirically in a statistical study where the factors from our internal perspective will be tested, while the external factors will be explored in a case study. The initial draft of our model will model will be revised into a final version based on the results from these studies.

     

    Conclusion: The emergence of the notes is mainly explained by five factors, namely legislation, political projects, the values of the society, financing and imitation. These factors are affecting either mandatory or voluntary disclosure of notes in various degrees.

     

  • 172.
    Bjuringer, Anna
    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.
    Möjligheter med nyttoanalys: En studie av IT-projekt i Landstinget i Kalmar län2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    IT-utvecklingen är en stor del som påverkar hela dagens samhälle, därmed även den offentliga sektorn. När investeringarna ska genomföras kan nyttoanalysen komma att spela en viktig roll när det kommer till värdering av en nytta. En problematik som uppkommer är hur ett verktyg för en nyttoanalys ska utformas för att på ett okomplicerat sätt anpassas till en offentlig verksamhet. Syftet med denna studie är att klargöra hur projektprocessen är idag på IT-förvaltningen i Landstinget i Kalmar län samt ge dem ett verktyg för nyttoanalyser. Den ämnar även till att verktyget ska kunna används vid prioritering bland olika IT-projekt. För att genomföra studien har vi arbetat utifrån en kvalitativ metod och abduktiv forskningsansats. Vår slutsats av denna studie har resulterat i ett verktyg utformat till IT-förvaltningen i Landstinget i Kalmar län.

  • 173.
    Bjursten, Joakim
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bolmö, Henrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Intervjustudie av outsourcingbeslut: Utveckling av ett effektivt beslutsverktyg2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Outsourcing is a phenomenon and a strategic tool which have turned into a global trend. Outsourcing does also frequently occur as a subject of study within the modern research. The explanation behind the development of outsourcing are partly due to the globalized and competitive world which today exist for companies, and because of the advantages which can be achieved with the strategic tool.

    Purpose: Our purpose is to identify and interpret from a broad perspective which factors a company take into account while making an outsourcing decision. We then want to develop and translate this identification to a practical viable decision tool that intends to enable more efficient and conscious decision making within businesses. Our purpose is thus to address the problems we have identified in the previous research, while contributing to future companies so that they can meet their outsourcing decision in a more successful way.

    Theoretical framework: Our theoretical framework consists of the three major theories Core vs. Peripheral, Transaction Cost Economics and Resource Based View. In addition to this, we integrate what the research highlight regarding advantages, disadvantages and risks of outsourcing. Together these theories form a set of factors that illustrate what companies take into account while they make their outsourcing decisions.

    Method: We conduct an interview study of five Swedish companies located in the southern Sweden. The companies are Husqvarna AB, Lammhults Design Group AB, Lantmännen ek. för., Tetra Pak AB och VIDA AB. In our study we applied a qualitative approach to analyse and interpret our material.

    Findings: The study has led to a decision tool which has been developed upon both research and corporate experience. The analysis shows that some factors were found to have strong empirical support of the companies studies, while other where absent. The companies could also provide six unique factors which did not emerge from the theories. Overall, our decision tool resulted in 26 different factors, as well as an appendix to clear what all of these factors mean for an outsourcing decision. We hope that our decision tool will be applied by companies in the future, and that we can contribute to more efficient management of future businesses.

  • 174.
    Bjärtun, David
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Waldestål, Martin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Redovisningsutveckling och järnbruk : En studie av faktorerna som driver redovisningsutveckling 2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: There is an ongoing discussion about accounting change and the factors that drive it development over time. This has not yielded a generally accepted concretization of these factors. In addition, the development of accounting in Swedish iron works has largely been ignored within research, which, considering the large impact the iron works industry has had on the modern Swedish business world, seems like a gap of knowledge.

    Problem: How does accounting evolve and which factors affect its change over time?

    Purpose: The study seek to develop a model that identifies the factors that drive accounting change and expand on the knowledge of the development of accounting in Swedish iron works.

    Method: With an initially deductive approach a model is constructed based on central theories within accounting change research. This model is then empirically tested and implemented with an archive study of a Swedish iron works from 1775 to 1970. From that empirical study the initial model is then reevaluated and revised into a final version.

    Conclusion: Accounting change can be seen as affected by five different factors, namely production process, organization, owner and leadership, laws and regulations and normative accounting forces. In addition, these factors has been found to be drivers of specific types of accounting change.

  • 175.
    Björkefelt, Miranda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Granbom H., Ebba-Lotta
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stegborg, Johanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbarhetsarbete på operativ nivå i en livsmedelskoncern - Vad görs och varför?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Problem: Sustainability work is becoming increasingly important for organizations to consider meeting stakeholder demands and to gain legitimacy in society. As the sustainability work affects many parts of the organization, it is important that the work is integrated in all its parts. Today, many organizations are active in implementing sustainability work in the business, which often lead to changes in the way the organization's various units work.

    Purpose: This study aims to gain a deeper understanding of how the sustainability work in the stores relates to the Group-wide sustainability strategy.

    Theoretical reference frame: The study is based on stakeholder theory, legitimacy theory, opportunity and risks and management tools.

    Method: A case study has been conducted on three subsidiaries belonging to the Axfood Group. The study is designed according to a qualitative research method and have a deductive research approach. The empirical material has been collected via five semi-structured interviews and Axfood's sustainability strategy “Mat 2030” which is the Group's vision for the next few years.

    Conclusion: At operational level, the daily work is affected by the sustainability work. Out on the units, work is being done to highlight sustainable products, source sort, inform customers and reduce food waste. Work at the operational level in the various retail chains is different because they target different customer groups. Through training, however, Axfood creates an agreement on values regardingsustainable work through the Group's units. This contributes to a corporate culture that places great emphasis on sustainability work against social responsibility and legitimacy rather than financial gain.

    Key words: Sustainability work, Operational level, Management tools, Stakeholder theory, Legitimacy theory.

  • 176.
    Björkheim, Matilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Linder, Linnéa
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tedenstad, Jennie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Att göra eller att köpa – det är frågan: Framtidsförväntningar om ekonomioutsourcing2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem - Globaliseringen ökar företagens behov av att nå konkurrensfördelar. Detta gör att företagen måste vidta åtgärder för att effektivisera sig. Ekonomioutsourcing är ett alternativ för företagen att öka sitt fokus på kärnverksamheten, nå spetskompetens och kostnadsreducering vilket kan leda till bättre konkurrensfördelar. Genom att studera ekonomioutsourcingens framtid kan användare och leverantörer anpassa sina investeringar och resurser. För att få kunskap om framtiden för ekonomioutsourcing bör framtidsförväntningar från användare och leverantörer samt historisk statistik och drivkrafter studeras.

     

    Syfte - Syftet med denna uppsats är att beskriva drivkrafterna och förväntningarna av ekonomioutsourcing på den svenska marknaden. Detta för att genomföra en jämförande analys samt identifiera mönster för att slutligen skapa en bild av framtiden för ekonomioutsourcing och dess följder.

     

    Genomförande av studien - Studien har en abduktiv ansats och en kvalitativ forskningsmetod. Datainsamling har främst skett genom intervjuer av användare och leverantörer av ekonomioutsourcing men även insamling av historisk statistik och drivkrafter.  

     

    Outsourcingens framtid - Resultatet vår studie pekar på är en ny drivkraft bakom ekonomioutsourcing. De framtida förväntningarna är att ekonomioutsourcing kommer öka men att det eventuellt byter skepnad på grund av automatisering. De förväntade följderna av en ökad ekonomioutsourcing leder till hårdare konkurrens vilket gör det mer attraktivt för uppköp av internationella företag. 

  • 177.
    Björkholm, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Dahlberg, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Viktor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Inlåsningseffekten: Skattens effekt på svenskars fondsparande2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Background:

    In Sweden 76 % of the population has savings in mutual funds, with a combined wealth of 1 925 billion SEK. The tax on capital gains is 30 % and is activated when the profit is realized. Many Swedes avoid triggering this tax effect and is therefore locked-in in their mutual funds.

    Purpose

    The purpose of this study is, from interviews with private fund investors and industry players, to explain how the capital gains tax affects individuals’ reasoning and actions. This behavior will then be analyzed in terms of existing theories in the field.

    Method:

    We have used an abductive method to achieve the purpose of this study. The empirical material has been collected through semi-structured interviews.  We have conducted 10 interviews with private fund investors and 6 people in the fund industry. The material from the interviews was then explained by means of the theories we have selected.

    Conclusion:

    In our study we came to the conclusion that the lock-in effect varies depending on the fund savers age. The younger group was more indifferent to the capital gains tax, due to a shorter investment horizon. The older group had a more unspecified investment horizon and based their investment decisions along the tax consequence. Capital gains tax then had a braking effect, as it would reduce the total wealth.

  • 178.
    Björkholm, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Viktor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Debt versus Equity: In a low interest rate environment2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:

    The long term downward trend in interest rates has brought us into new territory with negative interest rates. This should effect firms’ financing, and the choice between debt and equity. But how has the firms responded to the downward trend?

    Purpose:

    The purpose of this essay is to study the interest rate levels effect on decisions regarding capital structure. Existing theories give different answers when taking a lowered interest rate into account. The study aims to give empirical evidence from Swedish data.

    Methodology:

    By collecting financial data from 19 Swedish companies during 1998 until 2014, we will test the effect of the interest rate on the firms’ debt to equity ratio. This will be done by simple linear regressions.

    Conclusions:

    Our research show that our tested firms as a group decrease their debt to equity ratios when the cost of debt is lower. As we also show, debt has become cheaper relative the cost of equity, making the result even more noteworthy. Even though the results are in accordance with the Trade-off Theory, we argue that the theory needs to take more variables into account when determining financial distress.

  • 179.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    A framework for classifying sustainable logistics innovations2018In: Logistics Research, ISSN 1865-035X, Vol. 11, no 1, p. 1-12Article in journal (Refereed)
    Abstract [en]

    Researchers and practitioners alike need support in the challenges to develop sustainable logistics, and one cannot afford to have a limited view of what constitutes sustainable logistics innovation (SLI). In order to inspire researchers and practitioners to expand their mindset when addressing sustainable logistics, the purpose of this paper is to develop a framework for classifying sustainable logistics innovations, and by classifying some SLIs evaluating the applicability of the framework. The study is based on a literature review within logistics innovation, sustainable innovation, and sustainable logistics innovation, resulting in a framework. It contains three areas: softness, extent of change and scope, which in turn contain nine dimensions. Interviews in three retailers acting in Sweden were conducted. SLIs were illustrated and classified in the framework. By moving outside how research so far has studied SLIs, examples of SLIs in logistics activities other than transport were identified, in forms aside from technological solutions, and in industries outside of logistics service providers. It was found that it was possible to classify SLIs in all dimensions, with some difficulties in extent of change in output, which also shows the applicability of the framework. Using the framework, SLIs can be understood in a more concrete and applicable way, which can inspire practitioners to develop and expand their efforts towards sustainable logistics. Therefore the study has implications for research, practice and society. Several suggestions for future research are presented.

  • 180.
    Björklund, Maria
    et al.
    Linköping university, Sweden.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Challenges Addressed by Swedish Third-Party Logistics Providers Conducting Sustainable Logistics Business Cases2019In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 11, no 9, p. 1-15, article id 2654Article in journal (Refereed)
    Abstract [en]

    The sustainable logistics business case (SLBC) provides underlying argumentation to convince decision makers to approve initiatives within sustainablelogistics. Little knowledge exists on how companies conduct SLBCs or the challenges that need to be addressed. The purpose of this paper is to explore how companies conduct SLBCs, to increase the understanding of how perceived challenges can be addressed. Potential challenges were identified in literature on business cases models in general and sustainable logistics business cases. As third-party logistics providers (3PL) are big contributors to emissions and often are responsible for designing logistics setups, they were focused in the empirical study. How SLBC were conducted was investigated based on interviews with managers responsible for conducting SLBCs and the responses triangulated with information derived from actual business cases. Despite the careful selection of 3PLs well ahead within the area, few challenges were perceived by the studied companies. This does not imply that challenges do not exist but can rather be described as a consequence of their pragmatic and inward-looking perspective. Examples of how to address challenges are provided. The compiled list of SLBC challenges provides an overview that was missing in literature.

  • 181.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Exploring the sustainable logistics innovation process2018In: Industrial management + data systems, ISSN 0263-5577, E-ISSN 1758-5783, Vol. 118, no 1, p. 204-217Article in journal (Refereed)
    Abstract [en]

    Purpose

    The development of more sustainable logistics calls for innovative thinking. In order to accelerate the development in the field, there is a need for increased understanding of the process behind successful implementation of sustainable logistics innovations (SLI). The purpose of this paper is to explore the SLI process, in order to identify critical factors, challenges as well as actors involved.

    Design/methodology/approach

    A multiple-case study in six Swedish retailers and LSPs, successful in SLI implementations, was conducted. Both within-case and cross-case analyses were applied.

    Findings

    The SLI process consists of five phases. The positive relationship between formalisation and SLI success is supported. Critical activities and challenges not known from literature were found in each phase. Examples are the use of logistics and customer KPIs, quickness, developing simple concepts, using a sustainability business case template and selecting where to test SLIs. Some phases are involving many internal and external actors, while others involve few internal actors. Customers are not particularly involved, and retailers involve their LSP suppliers.

    Research limitations/implications

    This study addresses the lack of empirical research in logistics innovation and has bridged the gap of innovation studies in other companies than in LSPs. Furthermore it has combined two developing areas, sustainable innovation and logistics innovation, into SLI. A number of critical activities and challenges, and complex patterns for actors’ involvement in the SLI process phases are explored as insights from particular cases; these results could be analytically generalised to theory.

    Practical implications

    The practical implications lie in guiding managers who wish to improve sustainability and innovativeness in logistics and, consequently, business success. Knowledge from successful companies about which phases to go through in which sequence, which challenges that can be expected and who to include in the SLI process could imply that more companies focus on SLI.

    Originality/value

    This study addresses the lack of empirically-based research in logistics innovation and expands the concept to retailers.

  • 182.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbara logistikinnovationer (HLI) i handels- och logistikföretag2016In: Proceedings från logistikföreningen Plans forsknings- och tillämpningskonferens / [ed] Peter Berling & Helena Forslund, Växjö: Logistikföreningen Plan , 2016Conference paper (Other academic)
  • 183.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Illustrating and classifying sustainable logistics innovation2016In: LRN conference 2016: proceedings, The Chartered Institute of Logistics and Transport (UK) , 2016Conference paper (Refereed)
  • 184.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    In search of sustainable logistics innovation2015In: Proceedings of the 27th International NOFOMA conference, Molde, Norway, Nordic Logistics Research Network, 2015Conference paper (Refereed)
    Abstract [en]

    Purpose

    The development of more sustainable logistics services calls for innovative thinking. However, what innovative thinking and innovation imply, is seldom clearly expressed. The purpose of this paper is to increase the understanding and application of the innovation concept within logistics research with a focus on sustainability, by exploring the relation between sustainability and innovation within the fields of logistics.

    Design/methodology/approach

    The study is based upon a literature review of sustainable logistics, sustainable innovation, logistics innovation and sustainable logistics innovation, furthermost in peer reviewed scientific journals. Pattern-matching is used to analyse and categorise the findings in the literature with regard to definitions applied, as well as research patterns and research gaps.

    Findings

    We suggest a definition of sustainable logistics innovation, to lay a foundation for common understanding. Three research patterns; type of innovation targeted, aspects that generate innovation and how to manage innovation are described. A number of research gaps that ought to be included in a future research agenda are suggested.

    Research limitations/implications (if applicable)

    An increased understanding of the innovation concept and common research patterns within this area, can constitute an important basis for researchers in order to positioning and clarify the innovativeness in their research. The research gaps identified can provide guidance for future research studies.

    Originality/value

    Few studies have combined sustainability and innovation within logistics focusing on the practical application.

  • 185.
    Björklund, Maria
    et al.
    Linköpings universitet.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sustainable logistics business cases2017In: NOFOMA 2017: the 29th NOFOMA conference: ”Taking on grand challenges”: conference proceedings / [ed] Daniel Hellström, Joakim Kembro & Hajnalka Bodnar, Nordic Logistics Research Network, 2017Conference paper (Other academic)
  • 186.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The inclusion of environmental performance in transport contracts2013In: Management of environmental quality, ISSN 1477-7835, E-ISSN 1758-6119, Vol. 24, no 2, p. 214-227Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate the inclusion of environmental performance in transport contracts, and to study whether differences in inclusion can be explained by managerial involvement.

    Design/methodology/approach – The study is based on a survey of shippers and logistics service providers in Sweden. Regression and cluster analysis were used to link managerial involvement to inclusion of environmental performance.

    Findings – Companies that include environmental performance in transport contracts do not necessarily consider how to measure the environmental performance and how to handle non-compliance. The most common performance metrics to include are CO2 emissions and energy use. A higher degree of managerial involvement is related to larger inclusion of environmental performance. Findings also indicate that transportation managers play a very central role for inclusion of environmental performance in contracts.

    Research limitations/implications – The paper offers a theoretical contribution to transport contract and performance management theory by expanding it to encompass environmental performance. The authors provide some descriptive and explanatory results in a Swedish context.

    Practical implications – The managerial contribution is to show practices and provide an understanding of the use of contracts for environmental performance, which in analogy with previous research can lead to environmental performance improvements.

    Originality/value – Few identified studies focus on regulating environmental performance in transport contracts.

  • 187.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The purpose and focus of environmental performance measurement systems in logistics2013In: International Journal of Productivity and Performance Management, ISSN 1741-0401, E-ISSN 1758-6658, Vol. 62, no 3, p. 230-249Article in journal (Refereed)
    Abstract [en]

    Purpose – Environmental performance measurement systems (EPMS) in supply chains are increasingly important. The aim of this paper is to investigate the purposes of having an EPMS in logistics and in what ways the purpose of an EPMS can influence its focus in the supply chain.

    Design/methodology/approach – The study is based on a survey of shippers and logistics service providers in Sweden. Exploratory factor analysis grouped the EPMS purposes. Regression analysis investigated the relation between EPMS purpose and supply chain focus.

    Findings – Those companies that had an EPMS had several purposes. The most common EPMS purpose was target setting. The seven purposes could be grouped into one external demand and one internal management factor. The most common focus was company-internal, and the least common was to have a downstream focus. Significant relationships were verified between EPMS purpose and supply chain focus; companies seem to design their EPMS mainly out of internal management purposes.

    Research limitations/implications – The study contributed to theory on performance measurement in logistics by expanding it to include environmental performance. The richest theoretical contribution is related to the descriptive first research question, which provided theoretical structures and empirical knowledge on EPMS, which to the best of our knowledge has not been published before. Logical, valid and reliable factors or scales for measuring the purpose of EPMS were provided. The conceptualized relation between EPMS purpose and focus is an additional theoretical contribution.

    Practical implications – Managers are provided with descriptions, structure and input to EPMS design. This paper has increased the understanding on EPMS design, related both to the own company's and other supply chain actors’ EPMS. It indicates the complex practices of having many purposes for the EPMS and offers explanation to why companies may be reluctant to expand EPMS beyond their company boundaries.

    Originality/value – Despite the increasing importance of environmental performance, few studies on EPMS are conducted. This study expands performance measurement knowledge by providing empirical evidence in a Swedish context.

  • 188.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The shades of green in retail chains' logistics2014In: Sustainable logistics / [ed] Cathy Macharis, Sandra Melo, Johan Woxenius, Tom Van Lier, Emerald Group Publishing Limited, 2014, 1, p. 83-112Chapter in book (Refereed)
    Abstract [en]

    Purpose

    This study aims to illustrate how retail chains with a green image align sustainable logistics actions, logistics measurements and contracts with logistics service providers (LSPs), and to develop a classification model that allows for a description of the various shades of green within companies.

    Design/methodology/approach

    We carried out a multiple case study of four retail chains with a green image operating in the Swedish market, collecting empirical data from the retail chains’ sustainability reports and home pages and conducting interviews with logistics, transportation and supply chain managers.

    Findings

    Based on the literature, we developed a classification model for judging green image, green logistics actions, green measurements and green contracts. The model is used to illustrate the different shades of green found within the respective retail chains. A green image seems well-aligned with green logistics actions. However, there are more levels to judge, and the measurement systems are not sufficiently developed to track green logistics actions. Contract handling is more developed among retail chains than measurements, which is positive, as this is a way of ensuring that LSPs are involved. In our classification model, greenwashing can be judged in a more nuanced way, delving deeper under the surface.

    Research limitations/implications

    The provided classification model adds to our knowledge and illustrates the alignment within companies’ sustainable logistics. The robustness of the model can be strengthened by applying it to a larger number of cases and by continually validating its content and evaluation criteria.

    Practical implications

    The study’s main practical contribution is the classification model, which may potentially serve as a method for managers to easily judge the green alignment of a retail chain’s logistics.

    Originality/value

    Few empirical studies capture how retail chains measure environmental logistics performance, and even fewer concern contracts stipulating the environmental demands placed on LSPs.

  • 189.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The shades of green in retail chains' logistics2013In: The 25th International NOFOMA conference, Gothenburg, June 3-5, 2013, Nordic Logistics Research Network, 2013Conference paper (Refereed)
    Abstract [en]

    Purpose of this paper This paper aims at exploring how retail chains with a “green image” handle green logistics actions, green logistics measurements applied and what green aspects are included in their contracts with logistics service providers (LSPs).

    Design/methodology/approach An explorative multiple case study of three retail chains with a green image operating on the Swedish market is carried out. Empirical data is collected from the retail chains’ sustainability reports and home pages. Interviews with logistics managers are carried out.

    Findings Differences have been identified among the cases, which resulted in a classification model. Different shades of green were also found within the respective retail chains. The green image corresponds well to the green logistics actions. However there are more levels to judge; the measurement systems are not yet developed to follow up these actions. Contract handling is more developed than measurements among retail chains, which is positive as this is a way of ensuring that LSPs are involved. Greenwashing is more nuanced, going deeper under the surface.

    Research limitations/implications This explorative study is an attempt to spread light on how to describe green logistics in some Swedish retail chains.

    Practical implications The practical contribution is mainly related to the classification model, or a green logistics scorecard, that can be one way for managers to easily judge the “greenness” of supply chain partners.

    Originality/value Few empirical studies capture how retail chains measure environmental logistics performance and even fewer concern contracts stipulating the environmental demands placed on LSPs.

  • 190.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The sustainable logistics innovation process: an exploratory study2016In: NOFOMA 2016 - Proceedings Of The 28th Annual Nordic Logistics Research Network Conference / [ed] Lauri Ojala, Juuso Töyli, Tomi Solakivi, Harri Lorentz, Sini Laari & Ninni Lehtinen, Nordic Logistics Research Network, 2016, p. 35-51Conference paper (Refereed)
    Abstract [en]

    Purpose

    Sustainability has become an important aspect for improving logistics, and the development ofmore sustainable logistics operations calls for innovative thinking. The purpose of this study isto explore how the sustainable logistics innovation (SLI) process is managed by some retailersand LSPs in order to suggest a framework for describing and analysing the SLI process.

    Design/methodology/approach

    Literature on general, logistics and sustainable innovation processes is studied. A multiple-casestudy in five Swedish retailers and LSPs is conducted. With a pattern-matching approach, theSLI processes in the companies are analysed and a framework is suggested.

    Findings

    A framework for the SLI process is suggested and its differences from general innovationprocesses are highlighted, such as the use of 3BL business cases. It shows the characteristics ofthe SLI process and which actors that are involved. The SLI process can vary largely and stillgenerate SLIs. However, managerial improvement potentials were found in several phases ofthe process.

    Research limitations/implications

    This study addresses the lack of empirically based research in logistics innovation and expandsit to retailers. It expands our knowledge into SLI, where the framework can be applied tostructure and understand SLI processes, and to identify improvement potentials.

    Practical limitations/implications

    Managerial implications are found in the limited customer involvement in idea generation andthe often “secret” way of evaluating ideas. As the companies can be seen as forerunners in SLI,managers can get inspiration by studying how the process is managed.

    Originality/value

    Very few studies are found in the area of sustainable logistics innovation.

  • 191.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Transport-related CSR performance: a new challenge for retailers and logistics service providers2015In: 2nd annual Nordic Sustainable Logistics Winter (SLOW) Symposium, Linköping, Sweden, March 12-13, 2015, Linköping university , 2015Conference paper (Refereed)
  • 192.
    Björklund, Maria
    et al.
    Linköping University.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persdotter Isaksson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Exploring logistics-related environmental sustainability in large retailers2016In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 44, no 1, p. 38-57Article in journal (Refereed)
    Abstract [en]

    Purpose– The purpose of this paper is to explore and illustrate ways in which the world’s largest retailers describe their logistics-related environmental considerations, their environmental indicators applied to measure the effects of these considerations and their environmental consciousness in their CSR reports.Design/methodology/approach– Classification models are developed via a literature review on logistics-related environmental considerations, indicators and consciousness. A content analysis approach is then applied to examine CSR reports from 12 of the world’s largest retailers.Findings– Few retailers show environmental considerations in all logistics activities, but purchasing is especially well described. Even if many retailers claim to use the Global Reporting Initiative (GRI) framework, no one uses is completely. Judging consciousness from CSR reports raised a number of questions.Research limitations/implications– A contribution to theory is the development of two classification models. The first provides a description structure for environmental considerations related to logistics activities. The second expands the GRI indicator framework by incorporating a structure for logistics activities.Practical implications– The classification models developed can be an important mean for managers and also consumers to judge the environmental sustainability of retailers by their CSR reports.Social implications– The study makes a social contribution with its input on sustainability and especially environmental issues.Originality/value– Few studies have focused upon environmentally sustainable logistics in retail chains, and even fewer address how to measure environmental sustainability in this context.

  • 193.
    Björklund, Maria
    et al.
    Linköpings universitet.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ülgen, Veronica
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbarhetsarbete i transportförsörjningskedjor2017In: PLANs forsknings- och tillämpningskonferens 2017: konferensvolym, Plan , 2017Conference paper (Refereed)
  • 194.
    Björklund, Maria
    et al.
    Linköping University.
    Persdotter Isaksson, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Exploring logistics-related environmental sustainability in large retail chains2014In: 26th Conference of the Nordic Logistics Research Network - NOFOMA 2014 : Proceedings: Competitiveness through supply chain management and global logistics / [ed] Britta Gammelgaard, Günter Prockl, Aseem Kinra, Jesper Aastrup, Peter Holm Andreasen, Hans-Joachim Schramm, Juliana Hsuan, Malek Malouf, Andreas Wieland, Nordic Logistics Research Network, 2014Conference paper (Refereed)
  • 195.
    Björklund, Michelle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reglering av sociala medier i arbetslivet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media has been receiving an increasingly important role in Swedish society and the number of users is constantly increasing. As the internet connection has become more accessible for an example by the smart phones, the way of communication has acquired the situation new dimensions. Personal life has now begun to go into work and vice versa, which has led to that the border has become unclear and difficult to define. What employees may express in social media is controversial and opinions between employers, the Labour Court and other stakeholders diverge. The basic Freedom of Speech is restricted in the private sector by the duty of loyalty and the right to criticize the employer is limited. How far-reaching employer's discretion goes in regulation of social media is another problem. Employers have the opportunity to create different types of policies and guidelines and are relatively unrestricted in the design of these through the labor management law. The legal regulation has in some cases had difficult to follow the rapidly growing technology development, which therefore has led to a lot of changes in for example, Freedom of Speech and Freedom of the Press. Social media is dominated by the younger generation and it has created a rift between different age categories. In which way this gap is affected by the fact that social media has received a larger role in work life is studied in this paper by an age-discriminatory perspective. The questions are based on employee’s obligations and employer discretion in social media. Age aspect constitutes an issue in the essay and the effects of regulations in social media in society are the final issue.

  • 196.
    Blixt, Helena
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Cunningham, Jennifer
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    CSR- det senaste på tapeten eller limmet som håller allt samman?: En kvalitativ studie om hur företag kan arbeta strategiskt för att implementera CSR i Kina.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research question:

    What problems do Swedish companies face when implementing CSR in

    their supply chain in China?

    How can Swedish companies work to overcome the identified problems when implementing

    CSR in China?

    Purpose:

    The purpose of this thesis is to identify what problems Swedish companies face

    when implementing CSR in China and how they can create a strategy to overcome these

    problems. Furthermore, the thesis aims to highlight which stakeholders contribute to the

    problem.

    Method:

    The thesis is based on a qualitative study which was based on semi-structured

    interviews with respondents with expertise in the chosen research field. Some of the

    interviews were carried out in Shanghai, China, considering the study is aimed at the Chinese

    market.

    Conclusion:

    The result of the study show that some of the identified problems are directly

    and indirectly linked with the companies stakeholders. Furthermore the study shows that the

    problems can be overcome by long term strategies in the form of shared value by the

    company and its environment.

  • 197.
    Blixt, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Markusson, Fabian
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vilken påverkan har samhällsförändringar på aktieägarvärdeorientering i svenska företag?2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: What impact does social changes have on shareholder value orientation in Swedish companies?

    Background: Shareholder value orientation has been a part of American corporate governance since the early 1900s and has spread over time to Europe and Sweden. The approach has always been synonymous with criticism. Mainly about its focus on the owners, which has led to a various of stakeholders in the society, such as company employees, get set aside.

    Purpose: The purpose of our paper is to explain with a focus on social aspects whether a shareholder-oriented approach has emerged in Sweden.

    Method: The essay uses a deductive research approach to explain the spread of shareholder value orientation. In addition to this, a quantitative research method is used to investigate data on employees, salary, investment and dividend in Swedish companies for the years 1990, 2000 and 2010.

    Conclusions: The results showed that a shareholder-oriented approach has developed in Swedish listed companies during the period of 1990-2010. The result also showed that neither the social events which were expected to spread the view, nor a reduced corporate tax, significantly contributed to shareholder value orientation in the Swedish listed companies. 

  • 198.
    Blomén, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sandahl, Sandra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vart tog kostnaden vägen?: En studie om avskaffandet av revisionspliktens effekter2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Alla små aktiebolag har utbyten med olika intressenter och varje utbyte innebär en viss transaktionskostnad. Revisorns funktioner sänker denna transaktionskostnad genom att minska osäkerheten. När revisorn plockas bort från utbytena riskerar transaktionskostnaderna att förändras. De kan öka, minska eller omfördelas till den andra utbytesparten.

    Syfte: Studiens syfte är att utreda vilka effekter avskaffandet av revisionsplikten har fått på kostnaderna för utbyten mellan små aktiebolag och deras intressenter.

    Metod: I studien tillämpas en deduktiv ansats. Först gjordes en förstudie med fem personer från var och en av intressentgrupperna: ägare, långivare, leverantörer och kunder. En intervju genomfördes med en person på Skatteverket. Sedan skickades enkäter ut till olika intressentgrupper.

    Slutsatser: Vår studie antyder att revisorn spelar en viss roll för långivarna och Skatteverket, men revisorn verkar inte ha så stor betydelse för kunder och leverantörer. I utbytena med de små aktiebolagen utan revisor finns det andra faktorer som väger tyngre för leverantörer och kunder. Transaktionskostnaderna är därmed oförändrade i de små aktiebolagens utbyte med leverantörer och kunder. Däremot indikerar studien att transaktionskostnaden har ökat i utbytet mellan de små aktiebolagen och deras långivare. För små aktiebolag utan revisor verkar kostnaden för revision i stort sett försvunnit helt. Vår studie antyder att en del av revisorns funktioner har förstatligats. Revisorns funktion externaliserades från de små aktiebolagen men internaliserades av Skatteverket, som bland annat fått ökade befogenheter sedan revisionsplikten avskaffades.

  • 199.
    Bob, Christina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Klasson, Angelika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisorers profesionella agerande: I enlighet med professionens etiska värderingar2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Auditor professional behavior- In accordance with their ethical values

    Background and problem: Auditors are members of a profession, which places specific obligations on them to act professionally and in accordance with their ethical values. Professions are important to the well-being of society and society must have trust in the professions and its members so the socioeconomic system work well. In recent years, however, confidence in accountants started to be questioned, which largely depends on the corporate scandals that have taken place. Many times the auditors have acted in a manner incompatible with their ethical values. What is it that influences the auditor professional behavior in different situations? And is it possible to explain the statutory auditors ' professional behavior?

    Purpose: The purpose of this study is to identify factors that can strengthen or weaken the auditors ' professional behavior.

    Method: We have been using a deductive approach in our study, where previous research had a large space. The study was based on a quantitative survey method and empirical material for the study was collected through a web-based questionnaire. The sample for the study was based on the total population of authorized and approved accountants in Sweden.

    Results: Of the factors examined in order to be able to explain the auditors ' professional behavior achieved the strongest link between socialize private with clients and an unprofessional behavior. Significant correlations were also shown between being a woman and professional conduct as well as to experience the work involves difficult choices and unprofessional behavior. We can further observe that the social identity theory, and hence auditor relationships and socialization, can explain a large part of the professional behavior.

     

  • 200.
    Boberg, Jesper
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekelin, Elinor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Intensivt förbättringsarbete: – En fallstudie av förbättringsarbete på Danderyds sjukhus intensivvårdsavdelning2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: As a result of the increasing demand of healthcare and the limited possibilities to expand the healthcare’s resources, there is a great demand of knowledge of improvement within the healthcare. In order to increase the efficiency and maintain a high standard, it is becoming more common for the healthcare to gain inspiration for works of improvement from the industry.

    Purpose: The purpose of the study is to describe and analyze how the intensive care unit (IVA) at Danderyds Sjukhus deals with the continual work of improvement as well as, with a basis on the analysis, provide recommendations of how this work may be developed. A secondary purpose of the study is to, within the frames of IVA’s work of improvement, investigate the support from the quality and department’s development system at Danderyds Sjukhus which the IVA could take advantage of and provide suggestions of how the support can be improved.

    Method: This qualitative case study was performed at the intensive care unit (IVA) at Danderyds sjukhus. The methods of data collection that were being used include semi-structured interviews, case studies and observations. The analysis was made through a pattern comparison.

    Conclusion: The principal work of quality improvement that was performed at IVA was through improvement teams with the responsibility to develop certain areas within the healthcare. The support which KVU can provide is currently not being used to its full extent.

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