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  • 201.
    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.
    Hansen, Carla
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Investeringar i privat och kommunal verksamhet: En studie om faktorer som påverkar investeringar2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay. The purpose of this study is through understanding for the agency's process of investment and its possible differences, describe and explain those factors which initiate and drive the proposal of investment further in the process. The essay highlights potential differences between public and private agencies. The essay has been completed through a qualitative research point of view, through case studies on a private as well as on a public agency. The empirical material has been collected through semi-structured interviews with people who have great knowledge regarding the agencies of investment on the chosen object of study. The factors with the greatest influence during the process of investment were economy and rivals. Arenastaden was partially affected by the legislation and Holtab to a certain extent. In the case of Arenastaden, the investments were also affected by known athletics profiles and marketing. The external environment influenced Arenastaden's investments, while the internal environment affected the investments of Holtab.

  • 202.
    Boer, William
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bylund, Gustaf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Credit Rating Impact on Information Environment: A study on the informational impact of credit ratings in financial markets using equity analysts’ performance as proxy2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Credit Rating Impact on Information Environment – A study on the informational impact of credit ratings in financial markets using equity analysts’ performance as proxy.

    Introduction: The credit rating agencies provide risk assessment for a massive amount of financial assets around the world. These risk assessments are in turn used by numerous different market participants. The general idea behind this industry is that the credit ratings provide additional information or alternatively increase the quality of information in financial markets. Recent studies (most of which is written after the financial crisis of 2008) argue that there are several issues in the rating processes leading to failure to provide accurate ratings. Other studies still claim that credit rating agencies still provide useful information or alternatively increase the quality of information by sorting and ranking public knowledge of assets. We see the need for an investigating study examining the informational benefits of credit rating in the information environment of markets.

    Research Approach: How does the issuing of credit ratings impact the information environment in financial markets?

    Purpose: The study aim to contribute to the understanding of the current and historical effects that credit ratings have, and have had, on the information quality of markets and hence the efficiency of markets.

    Method: Our study takes a deductive research approach where the methodology is one of a quantitative and explanatory character. To analyze the effects on market information we use the BKLS model (Barron, Kim, Lim & Stevens, 1998), which uses equity analysts’ performance as proxy for the information environment. These data are then used in a long-term time-series study looking for long-term changes in analysts’ performance with yearly observations. Furthermore we test the instant market effects on stock prices from the issuing of a credit rating in a secondary short-term time-series study with daily observations.

    Conclusions: We find that the issuing of a credit rating in fact decreases the amount/quality of information available in financial markets (both public and private information). We contribute these effects to conflicts of interest in the rating processes and agency problems in the relationship between issuer and credit rating agency. Several practical examples of this are found such as ratings shopping, solicitation of ratings issuing, agencies offering consultant services and the lack of regulatory measures taken by regulators such as ESMA and SEC. We propose several ways of developing the research in this field; most importantly we want to see future studies on the differences between solicited/unsolicited issuing of ratings. 

  • 203.
    Bojent, Patrik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Åhlander, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisionspliktens avskaffande: En studie om revisionsbyråernas strategi- och implementeringsarbete för att anpassa sig till omvärldsförändringen.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Examensarbete, Företagsekonomi, Ekonomihögskolan vid Linnéuniversitetet, kurskod 2FE90E/2FE92E, VT 14

    Författare: Patrik Bojent, Maria Åhlander

    Handledare: Pia Nylinder

    Titel: Revisionspliktens avskaffande. En studie om revisionsbyråernas strategi och implementeringsarbete för att anpassa sig till omvärldsförändringen.

    Bakgrund: 1 november 2010 avskaffades revisionsplikten för små aktiebolag. Hur revisionsbyråerna har arbetat med sina strategier för att klara den förändringsprocess som revisionspliktens avskaffande inneburit, ligger till grund för detta arbete.

    Syfte: Syftet med detta arbete är att analysera vilka strategier revisionsbyråerna har använt sig av för att anpassa sig till den omvärldsförändring som revisionspliktens avskaffande inneburit och hur de har lyckats implementera dessa i organisationen.

    Metod: Studien består av kvalitativa intervjuer på fem revisionsbyråer av olika storlek i Växjö. Personerna som har intervjuats var i ledande position på revisionsbyråerna.

    Resultat, slutsatser: Revisionsbyråerna som har studerats har hanterat omvärldsförändringen på lite olika sätt, men alla upplevde att förändringen blev mindre omfattande än förväntat. De har därför inte gjort några stora strategiska förändringar. Alla har valt att fokusera mest på sina kunder och att bibehålla en så hög kvalité och en så bra relation med sina kunder som möjligt. Revisionspliktens avskaffande har gjort att andelen revision för de flesta har minskat, men den minskade revisionstiden har ersatts med andra tjänster, främst rådgivning och redovisning. Totalt sett upplever revisionsbyråerna därför inte att de har tappat intäkter, utan att det är relativt oförändrat.

  • 204.
    Bolmö, Henrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Utveckling av utvärderingsmodell för automatiseringsinvesteringar inom produktion: En fallstudie av Gnotec Kinnared AB2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Examensarbete, Civilekonomprogrammet inriktning Controller, 30 hp Ekonomihögskolan – Linnéuniversitetet i Växjö 4FE18E, VT 2017

    Författare: Henrik Bolmö

    Nyckelord: PLIMA, utvärderingsmodell, automatiseringsinvestering, modellutveckling, investeringsutvärdering, högteknologisk produktion, optimering av automatisering, optimering av investering, lärdomar av automatisering, effekter av automatisering, prestation, level of automation, investeringskalkylering, miljö, arbetsmiljö, automatisering, investering, utvärdering

    Titel: Utveckling av utvärderingsmodell för automatiseringsinvesteringar inom produktion - En fallstudie av Gnotec Kinnared AB

    Syfte: Syftet med studien är att bidra med fördjupad kunskap och förståelse av automatiseringsinvesteringar inom produktion och den påverkan de har på verksamheter. Syftet är även att utveckla en flerdimensionell utvärderingsmodell – vilken ämnar utgöra ett konkret verktyg för att kunna skapa sådan kunskap och förståelse. Ytterligare ett syfte med studien är att hjälpa Gnotec Kinnared AB med deras uttalade behov; att få en djupare förståelse och kunskap av deras strategiska investering i en automatiserad 400ton servopress.

    Metod: I studien appliceras huvudsakligen en deduktiv approach; en utvärderingsmodell för automatiseringsinvesteringar inom produktion utvecklas för att sedan testas på ett verkligt fall – Gnotec Kinnared AB och deras strategiska investering i en automatiserad 400ton servopress.

    Resultat: Resultatet av modellutvecklingsprocessen är PLIMA – en flerdimensionell utvärderingsmodell för automatiseringsinvesteringar inom produktion. Enligt slutsatser som dras av det empiriska testet, bedömds modellen som valid och funktionell för att skapa fördjupad kunskap och förståelse av automatiseringsinvesteringar inom produktion och den påverkan de har på verksamheter. PLIMA visade sig även i det empiriska testet att generera fler bidrag utöver det huvudsakliga bidrag som modellen är utformad för.

    Resultatet av studien är även att framhäva viktiga lärdomar av automatiseringsinvesteringar inom produktion, vilka kategoriseras inom åtta områden. Genom att inkorporera dessa kan företag öka sannolikheten att en investering i och implementering av automatisering inom produktion blir framgångsrik. Lärdomarna kan utnyttjas både av företag som tidigare saknar erfarenhet av automatiseringsinvesteringar inom produktion, och av företag som har sådan erfarenhet.

    Resultatet av den utförda utvärderingen av Gnotec Kinnared AB strategiska investering i en automatiserad 400ton servopress är att investeringen kan betraktas som framgångsrik, men att investeringen inte är att betrakta som optimerad. Det är viktigt för att realisera den fulla potentialen av investeringen att de identifierade problemen åtgärdas – vilka kan bemötas genom att tillämpa studiens konkreta åtgärdsförslag.

  • 205.
    Bonander, Jennifer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Louise
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    When you know better- You do better: Fallstudier av fyra banker under införandet av amorteringskravet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The banks can be seen as the engine in the financial system, because they have an important role for Swedish growth and welfare, and without these, Sweden would cease to function. Since the financial crisis 2008, the banking sector has been increasingly tightened and much more regulated. The flow of information and decision making is something that central leadership work with daily, with a lot of work being intended to affect co-workers locally. This requires a clear conveying of communication.

    The purpose of this study is to contribute with knowledge on how the flow of information works between company leadership and colleagues that work closely with the costumers during a process in which an important regulation is being introduced. The study will also provide knowledge about the possible impact the amortization requirements will make on the local bank advisors in their daily work.

    To complete the purpose of the study, we proceeded with an abductive reasoning. The study has become a case study, and empirical data has been collected through semi- structured interviews from ten bank officials. The empirical material has been analyzed by being compared to our frame of references, which led to the purpose of the study being fulfilled.

    The study shows that local bank advisors need clear information and prefers the information to be carried out through multiple channels, because it reduces ambiguity and insecurity about their working procedures. Information reaching out to all co- workers is a fundamental condition for them to be able to feel secure in their own work, but there are no clear answers on whose responsibility it is for making sure these conditions are met. Today, a bank advisor has the authority to make decisions regarding their daily work tasks. The banks have, for a long time, endorsed the importance of amortization and are positive about the new requirement. 

  • 206.
    Bonander, Sarah
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lundin, Rebecca
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rydén, Erika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rolig styrning är effektiv styrning:  En undersökning om styrning av anställda i företag med hög personalomsättning2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kandidatuppsats i Företagsekonomi III, Ekonomistyrning 15 hp, Ekonomihögskolan vid Linnéuniversitetet i Kalmar, våren 2017.

    Författare: Sarah Bonander, Rebecca Lundin och Erika Rydén

    Handledare: Thomas Karlsson

    Examinator: Petter Boye

    Titel: Rolig styrning är effektiv styrning – En undersökning om styrning av anställda i företag med hög personalomsättning

    Syfte: Syftet med denna studie är att beskriva hur tre företag som präglas av hög personalomsättning använder olika former av styrning för att få de anställda att arbeta mot företagets mål, samt att undersöka huruvida de anställda uppfattar styrningen som motiverande för att uppnå dessa. Syftet är vidare att jämföra dessa tre företags eventuella likheter och skillnader i styrningen av de anställda, samt de anställdas uppfattning om denna.

    Metod: Studien har en kvalitativ forskningsstrategi med en induktiv ansats som behandlar fenomenet styrning i företag med hög personalomsättning. Vi har samlat in empiri genom intervjuer med tre svenska företag som präglas av hög personalomsättning.

    Slutsats: Vi har genom denna studie kommit fram till slutsatsen att det finns många likheter i sättet att styra de anställda bland de företag vi har jämfört. Skillnaderna i företagen ligger i hur de anställda ser på sättet de blir styrda. Inget av företagen ser den höga personalomsättningen som ett problem, utan väljer att se det som positivt med nyanställd personal. För att få en bra blandning av nya och erfarna medarbetare krävs att personalen vill återkomma till företagen, och detta lyckas man med genom att skapa engagemang och lojalitet hos de anställda.

    Nyckelord Personalomsättning, styrning, motivation, säsongspersonal, företagskultur. 

  • 207.
    Bonnevier, Niklas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Christian
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    **** said - En studie om värdeflödeskalkylering2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Titel: ***’ said – En studie om Värdeflödeskalkylering

    Kurs: 4FE18E – Examensarbete magisternivå

    Ämne: **********

    Författare: Christian Andersson och Niklas Bonnevier

    Handledare: Jan Alpenberg

    Bakgrund: Denna uppsats handlar om kostnadshantering inom en processindustri och den kostnadsproblematik som kan uppstå vid kalkylering av en specifik produkt i en gemensam produktionslinje. Företaget efterfrågar att skapa en struktur och överblick över de kostnader som ingår i produktionen av ****produkt X för att skapa högre kostnadsmedvetenhet och bättre beslutsunderlag. Inom området för värdeflödeskalkylering råder en brist av forskning inom branschen för ********sframställning och användandet av VSC.

     

    Syfte: Syftet med studien är att kartlägga produktionsflödet för ****produkt X för ökad förståelse för produktionen. Att utifrån kartläggningen utveckla och designa en VSC-modell för **********. Att tillämpa kalkylmodellen för att bidra till ökad kostnadsmedvetenhet och     bättre beslutsstöd.

     

    Metod: Uppsatsen har genomförts genom en design som kan liknas med aktionsforskning. Tillvägagångssättet för studien är baserat på teori kring värdeflödeskartläggning som utgör grunden för utveckling och design av kalkylmodellen. Kalkylmodellen är designad och utvecklad utifrån principer för produkt- och värdeflödeskalkylering och testas innan applicering.

    Slutsats: De resultat som framkommer av studien påvisar att värdeflödeskalkylering leder till ökad kostnadsmedvetenhet och bättre beslutsunderlag för framtida beslut genom den detaljrikedom och lättförståeliga kostnadsinformation som modellen genererar.

  • 208.
    Borg, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Risk Management - Då och nu: Studie av företags riskhantering efter finanskrisen 2007-20102015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien syftar till att belysa finanskrisens reella påverkan på företagens finansiella riskhantering. Läsaren ska också få en ökad förståelse för hur ett mindre antal svenska företag hanterar sin finansiella risk och hur denna hantering måhända har förändrats.

    I denna studie har det framkommit att företag både i Kalmar, Emmaboda och Borås inte i någon större utsträckning påverkats av den finansiella krisen som rådde mellan 2007-2010. Det som har skett i två av företagen är en ökad intern kontroll och ökad krav vad gäller kontroll av kontroller för att på så vis minimera risk för företagets intressenter. Således har en viss påverkan skett som följd av finanskrisen och arbetet med riskhantering för ett urval av företag i Sverige.Respondenternas inställning till finanskrisens 2007-2010 påverkan har varit att de inte har förändrat sitt dagliga arbete nämnvärt som följd av krisen.

  • 209.
    Borg, Rebecca
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gatzwiller, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbarhetsredovisning: Hur det nya lagkravet om hållbarhetsredovisning påverkar större företags hållbarhetsarbete2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I takt med att hållbarhetsfrågor blivit allt viktigare har regeringen, efter EU-direktiv, infört en lag som kräver att större företag från och med räkenskapsåret 2017 måste upprätta en hållbarhetsredovisning. Den här kandidatuppsatsen tydliggör med hjälp av en kvalitativ studie hur det nya lagkravet om hållbarhetsredovisning påverkat företags hållbarhetsarbete. Syftet är att ge en bild av hur företagens hållbarhetsredovisning har förändrats i samband med lagkravet samt analysera och förklara hur en förändrad hållbarhetsredovisning påverkat företagens arbete med hållbarhetsfrågor. Studien har genomförts med ett hermeneutiskt perspektiv och en abduktiv ansats. Relevanta teorier och tidigare forskning kring ämnet har tillsammans med semistrukturerade intervjuer med fem större företag samt granskning av tio företags årsredovisningar, legat till grund för analys. Resultatet visade framförallt en positiv inställning till lagkravet, både från företag som arbetat med det länge och de företagen som inte haft så stor erfarenhet kring ämnet sedan tidigare. De fria ramarna i lagkravet har gjort att företagen själva kunnat välja hur hållbarhetsredovisningen kring social, miljömässig och ekonomisk hållbarhet ska vara utformad. Tyvärr har det även försvårat jämförbarheten mellan företag trots att lagkravet delvis syftade till att underlätta denna jämförelse.

  • 210.
    Bornliden, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rektorers psykosociala arbetsmiljö2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to review the legal situation of the psychosocial work enivronment for principals. The purpose is also to get an increased understanding for how the principals work environment can affect people involved in the swedish school. The psychosocial work environment is explained through studying European law, national law and case law. The principals work situation is studied by different sources, for example from the Work Environment Agency and a report from the Swedish School Agency. The legal dogmatic method has been applied with the legal sociology method to analyze the material. Four interviews have been conducted with principals in Växjö municipality.

     

    The results point out that Sweden needs to claify the legalisation in the area of the psychosocial work environment area. A very unique trial regardning the municipality of Krokom where a man committed suicid, is causing uncertainty in the legal sitaution. Two supervisors were just acquitted from the accusation by the Swedish Court of Appeal, despite they were earlier sentenced in the District Court. The analyze shows that principals in Sweden have a high workload and that they wish for a decrease of aministrative assignments. The four principals that were interviewed agree to that their high workload negatively influences the school. The principals dont have time to participate during lecturing hours in order to provide teachers with feedback. 

  • 211.
    Bosetti, Sophia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vall, Emilia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alla goda ting är tre, eller?: En kvalitativ studie angående K3-regelverkets konsekvenser i och med komponentavskrivningar i bostadsrättsföreningar  2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to identify the consequences of the practical implementation of ”component depreciations komponentavskrivningarna” in housing cooperatives.

    To acquire this purpose, we have practice a qualitative method with an abductive hypothesis. When collecting the empirical data we have been conducting semi-structured individual interviews with six economists in the investment management industry. This data has been analyzed, tied to the theological data, to satisfy the purpose

    The conclusion of this research implies that the implement of the regulation of K3 has caused deficiencies in the accounting in housing associations and that a new regulation, more accommodated to the industry, is desirable.

  • 212.
    Boso, Nathaniel
    et al.
    University of Leeds, UK.
    Oghazi, Pejvak
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Cadogan, John W.
    Loughborough University, UK ; Lappeenranta University of Technology, Finland.
    Story, Vicky M.
    Loughborough University, UK.
    Entrepreneurial and Market-Oriented Activities, Financial Capital, Environment Turbulence, and Export Performance in an Emerging Economy2016In: Journal of Small Business Strategy, ISSN 1081-8510, Vol. 26, no 1, p. 1-24Article in journal (Refereed)
    Abstract [en]

    This study examines the impact of the simultaneous implementation of entrepreneurial and market-oriented export activities on export success and whether this relationship depends on levels of financial capital and market environment turbulence. The findings from a study of 164 Ghanaian exporting small and medium-sized enterprises (SMEs) indicate that high levels of both entrepreneurial and market orientation generate better export performance. The relationship is stronger when firms have greater financial capital and operate in more turbulent export market environments. These results extend existing knowledge of how SMEs can improve export performance by seeking fit between firm-specific capabilities and external environment conditions.

  • 213.
    Boso, Nathaniel
    et al.
    University of Leeds, UK.
    Oghazi, Pejvak
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hultman, Magnus
    University of Leeds, UK.
    International entrepreneurial orientation and regional expansion2017In: Entrepreneurship and Regional Development, ISSN 0898-5626, E-ISSN 1464-5114, Vol. 29, no 1-2, p. 4-26Article in journal (Refereed)
    Abstract [en]

    This study examines how behavioral elements of international entrepreneurial orientation (i.e. product innovativeness, risk-taking, proactiveness, competitive aggressiveness, and autonomy) increase variability in scope of regional market expansion, and the international marketing channel management conditions under which this occurs. Results from an empirical study in a developing market show that not all behavioral elements of international entrepreneurial orientation (IEO) increase scope of regional expansion. The study specifically finds that scope of regional expansion is fostered when high levels of product innovation intensity, risk-taking, competitive aggressiveness, and autonomous behaviors are aligned with a stronger channel management capability. Conversely, the regional expansion values of product innovation novelty and proactiveness are cancelled out when channel management capability levels are high.

  • 214.
    Boström, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hade The Turtle Traders bara tur?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the 1980s a group called The Turtle Traders used two trend following trading strategies, based on technical analysis, to trade a large number of financial markets. The two trading strategies used mechanical rules to make buy and sell decisions and to manage risk. The rules also specified which markets to trade. The group was very successful during several years in the 1980s and the returns the members of the group generated, using the two trading strategies, widely surpassed the returns of the markets. The weak form of the efficient market hypothesis states that this should be impossible on markets that are efficient. On efficient markets it is instead better to follow a buy-and-hold strategy. How come that The Turtle Traders succeeded? Was is just luck that the two trend following strategies, that generated the buy and sell decisions, resulted in such high returns during a few years in the 1980s? Or are the markets inefficient? Current research gives an unclear picture regarding the efficient market hypothesis and whether or not the markets are efficient. Different studies present results that both support and reject the hypothesis.

    The purpose of this bachelor thesis is to show whether or not the two trend following strategies still are profitable and therefor useful strategies on the financial markets of today. The purpose is also to compare the two strategies with the buy-and-hold strategy on different markets and in this way contribute with more insights to the ongoing and nowadays often increasingly questioning discussion regarding the efficient market hypothesis, with special focus on the weak form of the hypothesis.

    To get the returns of the two trend following strategies on the financial markets of today a computer program is constructed as part of this bachelor thesis. This computer program simulates the buy and sell decisions that would have been taken by the mechanical rules the two trend following strategies are built upon.

    The study done in this bachelor thesis gives, just as many other studies, an unclear picture of the efficient market hypothesis. Half of the markets that are studied in this thesis seem to be inefficient and half seem to be efficient, according to the weak form of the hypothesis. The study also shows that none of the two trend following strategies are profitable enough that they can be recommended to be used on the financial markets of today.

  • 215.
    Boulund, Vera
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wengholm, Anna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur Mäts Ansvar?: En kvantitativ undersökning av den interna mätningen av CorporateSocial Responsibility2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Företag står idag inför en ökad press att hantera och styra CSR då exempelvis förbättringar inom sociala eller miljömässiga prestationer påverkar företags resultat, och därmed det långsiktiga värdet för aktieägare. Detta måste mätas för att kunna nå organisatoriska mål och för att skapa en förståelse för hur CSR-prestationer är sammanlänkade till olika processer inom företaget.

  • 216.
    Brandt, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Budgetens syfte och funktion: En studie på Peab Byggservice2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem discussion: The construction industry and, above all, construction service businesses face a variety of challenges as they functionally try to manage their organizational structures. How companies have historically controlled their operations are not always as functional in the markets companies are active in today. Peab Byggservice has been working with budget and forecasting for a very long time, but experiences difficulties in assessing operations for the upcoming year. Within the company there are several indications that imply that no clear and functional budget management is communicated and perceived within the organization. The indications show unequal work methods and view on the work that is being carried out.

    Purpose: The primary purpose of the study is to describe how and why Peab's organization uses budget management. Which aims for the organization to create a greater understanding of why deviations between budget, forecasts and outcomes are constantly emerging. Furthermore, the study aims to identify challenges through budgeting and forecasting within a construction service business. Finally, the study aims to after identifying current situation and challenges, see how Peab can work with its budget management to improve its budget and forecasting.

    Method: The case study at Peab Byggservice is performed with a qualitative method. Semi-structured interviews have been conducted with the site manager, work manager, district manager, regional manager and a financial controller from the company. Ongoing conversations have also been held with the organization's deputy regional manager. Respondents have been assigned by the company and, as desired, have involved managers at all levels within Peab Byggservice.

    Conclusion: Peab Byggservice has some clarity about how and why they will use budget and forecast work within the company. However, there are several indications that budget management today is not sufficiently developed and clear. The seemingly unclear budget management has meant that managers at different levels have different views of how to work and relate to the annual budget. The differences are made clear by establishing budgets with different views of what the budget is within the company. At the same time, there are differences in how to work with budget monitoring, and why the budget monitoring is to be carried out.

    Budget management in construction services businesses deals with a majority of challenges, which are largely due to the fact that they are often faced with fiscal years they do not know much about in advance. An unclear future as they know, will include changes that can not be affected, increasing the risk that budget and forecasts will under estimate the future. Managers reduce the requirements for their operations to have a safety net if the business is adversely affected, which means that companies in many cases get a well-priced outcome.

    Peab Byggservice has to establish a clearer budget management and create a uniformity for how and why the work is carried out. They also need to expand the basic knowledge of what a budget is within the company, and what its purpose is of the company as a whole.

  • 217.
    Bratt, Robert
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Placeringsintresserade privatpersoners finansiella sparande2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Placeringsintresserade privatpersoners finansiella sparande

    Författare: Robert Bratt & Robin Karlsson

    Program: Ekonomprogrammet inriktning redovisning & ekonomistyrning

    Handledare: Thomas Karlsson

    Examinator: Petter Boye

    Fakultet: Ekonomihögskolan

                                                                                          

                                                                    

    Syfte: Syftet med denna studie är att undersöka, beskriva och förklara på vilket sätt placeringsintresserade privatpersoners sparande i finansiella instrument påverkas av de tre psykologiska faktorerna anchoring, herd behavior och mental accounting samt att undersöka om investerarens belåning och den risk för ökade kostnader som belåning i kombination med höjda räntor innebär kan leda till att placeringsintresserade privatpersoner ökar sitt sparande i finansiella instrument.

     

    Metod: Vi har använt oss av en abduktiv ansats och genomfört en kvalitativ empirisk undersökning där vi har intervjuat personer med ett intresse för finansiella placeringar.

     

    Teori: Vi har i vårt teorikapitel sammanställt teorier uppdelade i kategorierna finansiella placeringar, herd behavior, mental accounting, anchoring och belåning.

     

    Empiri: I vår empiriska undersökning så har vi genomfört sju intervjuer med personer som har ett intresse för finansiella placeringar. Intervjuerna som har genomförts har varit semistrukturerade där vi har ställt frågor baserade på de teorier som har presenterats i teorikapitlet. Utifrån dessa frågor har vi sedan fört diskussioner med respondenterna gällande de olika fält som intervjun berör.

     

    Slutsats: I slutsatserna har vi vägt de teorier som har presenterats i teorikapitlet mot det insamlade empiriska material som har framkommit i samband med vår empiriska undersökning. Utifrån den information som har framkommit i dessa två kapitel har vi formulerat slutsatser inom de områden som studien har undersökt.                             

     

    Nyckelord: herd behavior, mental accounting, anchoring, belåning, finansiell beteendepsykologi, finansiella marknader, finansiella instrument

     

    Tack

    Vi vil tacka vår handledare Thomas Karlsson för stöd och feedback som vi fått under uppsatsens gång.

     

    Vi vill även tacka de uppsatsgrupper som ingått i vår seminariegrupp och som genom opponering längs arbetets gång gett oss feedback vilket har varit till stor nytta. 

  • 218.
    Brehmer, Jonna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vad är ett värde värt?: En studie om hur fallföretaget Capellagården kan visa på de värden de producerar2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: För ett företag kan det vara problematiskt att visa på sådana värden som inte går att mäta med siffror. Att värdera, samt definiera, sådana värden är komplext och värderas olika beroende på vem intressenten är. Ett företag har många intressenter, och samarbete med dessa är centralt för ett företags framgång. Ett företag formas i största mån utifrån de förutsättningar som finns i omvärlden, vilket gör att det är väsentligt att fokusera på just dessa delar.

    Syfte: Studiens syfte är att identifiera hur Capellagården själva uppfattar de värden de producerar samt hur de kan visa på dessa. Detta görs genom att jämföra med den bild av värde två av företagets intressenter har. 

    Metod: Denna uppsats är genomförd enligt ett abduktivt angreppssätt där empiri och teori kopplats till varandra och finjusterats under arbetets gång. Den främsta empirin är insamlad genom intervjuer, och uppsatsens datainsamling är därför av kvalitativ art.

    Slutsats: Studiens resultat bekräftar att värde är ett svårdefinierat begrepp och att det värde som Capellagården producerar uppfattas olika av olika intressenter. Vidare har studien kunnat bekräfta att det är viktigt att vårda relationer samt att dessa kan bidra till ökade värdeupplevelser.  

    Nyckelord: värdeskapande, värde, intressent, samarbete

  • 219.
    Breidmer, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Carlsson, Lisa
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Förnuft och Känsla: En studie kring investmentbolags och riskkapitalbolags beslutsfattande vid förvärv av portföljbolag.2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The objective of this paper is to contribute with knowledge about the decision-making process and decision criterias in private equity firms focusing on long- term and short-term acquisitions of portfolio companies. The objective is met by mapping and identifying the decision-making process and its criterias in private equity firms carrying out long-term vs short-term investments. Further, relevant similarities and differences that can be distinguished are identified and explained. 

  • 220.
    Brinkner, Jessica
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Carolina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Arenastaden - en superinvestering?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and Problem: Arenastaden is a unique and complex investment project since it distinguishes itself from the many arena investments made during the arena boom in Sweden. There are no previous research on such a unique investment project as Arenastaden. How has and how could such investment be managed?

    Objective: The purpose of this study is to investigate whether Arenastaden can be classified as a super investment and if so to study how the model looks like for Arenastaden. Furthermore, the purpose is to identify which socio-economic effects that were taken into account and draw lessons from the investment project for future, similar investments.

    Method: In the paper, a qualitative research approach and a case study research design have been used.

    Theory: The theoretical framework begins with a section about what characterizes a super investment. Then the theoretical framework continues by describing mega projects, municipal investments, collaboration between different actors as well as the socio-economic effects that arena constructions and events can cause. The chapter ends with a conceptual model.

    Empirical data: The chapter begins with information about Arenastaden. The information consists of secondary data from an audit report by Ernst & Young and documents from the municipality. Then the primary data are presented which consists of results from the semi-structured interviews, the results are divided by respective interviewee.

    Analysis and conclusion: In the analysis section the compiled empirical data is put against the theoretical framework. We have in this study concluded that Arenastaden can be classified as a super investment. We have modified Alpenberg and Karlsson (2005)'s model of how super investments are made to replace the authors' influencing factors since they are not directly applicable on Arenastaden. The three influencing factors which instead can be applied to Arenastaden and that permeates the whole investment project is that it can be seen as an indirect municipal investment, the a private-public partnership was a fact and that the socio-economic effects had a great impact. Another conclusion is that the socio-economic effects that were considered in the initiation was marketing in order to achieve an expansion of Växjo. There were not many socio-economic effects that were considered and we feel that a deeper discussion and analysis around these would not been profitable. The investment project should, however, had a bigger and stronger project management because it had led to greater insight and control over the project and the economic dimensions. Furthermore, a more detailed risk analysis should have been constructed.

  • 221.
    Brinkner, Jessica
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Carolina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vad kostar korttidssjukfrånvaron?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Problem: Long-term sick leave has long been a recognized problem and several measures have been taken to reduce it. However more recently, short-term sick leave has been highlighted as an additional problem and received a greater attention in pace with its growth. Short-term sick-leave doesn’t appear in official statistics until after the eighth day and is therefore difficult to study. Similarly, the cost of short-term sick-leave is difficult to establish since it consists of both direct and indirect costs.

    Objective: The aim of this study is to describe and explain what the costs are for the short-term sick leave social worker at a unit in Växjö municipality. Based on these costs a methodology then will be designed to establish a standard cost for what short-term sick leave per hour costs.

    Method: During the study an abductive research approach, a qualitative research approach and a case study research design has been utilized. Furthermore, the methodological choices have been justified well.

    Conclusion: We have in this study concluded that the cost of short-term sick leave for the unit in question consists of the remaining wage costs and over employment costs.

  • 222.
    Broberg, Pernilla
    et al.
    Kristianstad University;Linköping University.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Skog, Peter
    Baker Tilly Saxos AB, Helsingborg.
    Theodorsson, Emily
    Swedish Tax Author, Hörby.
    Auditors' professional and organizational identities and commercialization in audit firms2018In: Accounting Auditing & Accountability Journal, ISSN 0951-3574, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 223.
    Brorsson, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Cecilia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Goodwill är en soppa: - en analys av effekterna från värdering av goodwill enligt IFRS 3 och IAS 362014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att skapa förståelse för hur IFRS 3 och IAS 36 påverkat redovisningen i noterade koncernbolag. Studien kommer att analysera hur nedskrivning av goodwill påverkar redovisningens kvalitativa egenskaper. Syftet är även att analysera hur praktikerna upplever att IFRS 3 och IAS 36 bidragit till harmonisering av redovisningen.

    Studien är genomförd med en kvalitativ forskningsmetod och en abduktiv ansats. Tolkningarna i uppsatsen är gjorda utifrån ett hermeneutiskt synsätt. Den teoretiska referensramen är uppbyggd på data från litteratur, lagstiftning, artiklar och internetsidor. Empirisk data har samlats in genom semistrukturerade intervjuer med sju personer.

    Vår slutsats är att subjektiva bedömningar fått negativa effekter på redovisningens kvalitativa egenskaper. Det beror på IFRS 3 och IAS 36 är principbaserade och ger företagsledningen möjligheter att utforma redovisningen. Vi anser även att en tidsfördröjning finns vid nedskrivning av goodwill. Generellt har IFRS bidragit till en ökad harmonisering men IFRS 3 och IAS 36 har inte bidragit till en ökad harmonisering av redovisningen i Sverige. Det beror på att de subjektiva bedömningarna påverkat de kvalitativa egenskaperna på ett negativt sätt.

  • 224.
    Broström, Eleonor
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Emelie
    Linnaeus University, School of Business and Economics, Department of Marketing.
    There's a new sheriff in town!: En kvalitativ studie om OECD:s implementering av den största internationella skattereformen på över hundra år2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The international tax law has for decades been lagging behind the rapid pace of the globalization, consequently not being able to regulate multinational corporates’ behaviour regarding allocation of profits. This asymmetry has eroded states’ tax bases since multinational corporations has been permitted to allocate profits in any given nation, whereby tax planning has developed a widespread problem within the global business-arena. In order to curb the situation OECD has formulated a new tax regime named Base Erosion Profit Shifting (BEPS), which includes 15 action points with the main purpose to create equality regarding tax collection. Corporations are now facing an immense alteration whereby the global tax-climate is changing.

    The main purpose of this study is to analyse the impact of the implementation of BEPS Action 7 regarding corporate structure and profitability of Swedish multinational corporations. Furthermore, the study aims to provide guidelines for companies for the forthcoming implementation of BEPS Action 7.

    In order to fulfil the purpose of the essay we have conducted a qualitative study, which is based on a hermeneutic examination method with an abductive approach. Furthermore, the qualitative study has been conducted by semi-structured interviews with four Swedish listed corporations that have a distinct international connection. 

    The main findings’ regarding BEPS Action 7 is that the implementation can have a certain impact on both corporate structure as well as profitability. Changes within the corporate structure will mainly occur if there is situations of double taxation or if the profitability of the corporation gets negatively affected. Furthermore, the study implies that costs will increase as a consequence of Action 7 due to increased onus regarding administrative tasks, increased resource requirements and more disputes and audits arising as a result of the implementation.

  • 225.
    Broström, Sanne
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Östlund, Anna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Youtube-avtalet: Hur det nya avtalet påverkar de svenska majorbolagens konkurrensfördelar och maktposition2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose

    The purpose of this study is to explain what possibilities the new license between Youtube and Stim can have for Swedish artists and what impact this may have for the Swedish major record labels’ competitive advantage. Based on this, the aim is also to describe how artists' position of power against major record labels may change due to the license.

    Method

    The essay is based on an inductive approach. The authors have used a qualitative research method to gain a deeper understanding of the phenomenon investigated. Primary sources have been collected using a variety of interviews from different parts of the Swedish music industry.

    Conclusion

    The Swedish major labels still hold a strong position today both when it comes to power balance and attractiveness. However, the authors found that the major record labels attractiveness is weak for smaller artists and bands but stronger for the larger ones. During the study it has been confirmed that major record labels will retain 90 percent of revenue from Youtube, which has led to more artists now questioning whether it is worth giving up so much to be signed to a major record label. More choices for artists have led to other ways for them to build a career as there now exist substitutes for the functions that a major label has today. When barriers to entry the industry has been lower due to the new license there is also a good chance that new players will emerge with more attractive offers than the major record labels.

  • 226.
    Brunzell, Susanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Teneberg, Ellinor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    We make a living by what we get, but we make life by what we give: En studie om vad som driver mikrorosterier till att arbeta med CSR2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Corporate Social Responsibility (CSR) is a term that has become increasingly prominent in the corporate world. As the awareness of responsibly produced products is growing among both companies and consumers, it has become increasingly important for companies to get involved in sustainability issues. There may be several reasons why companies choose to integrate CSR in their business, where one reason may be related to company size. In the business category of micro, there is currently no widespread research, which makes this company size interesting to study. The choice of industry was made because coffee is one of the world's most important merchandise, and the coffee industry has come a long way with integrating CSR in comparision to many other industries.

    Purpose and research question: The purpose of this study is to create a deeper understanding of why coffee roasters in the business category of micro enterprises choose to incorporate CSR in their businesses. In connection with our purpose we have chosen the following research question: What are the main driving forces to why micro roasters choose to engage in CSR activities?

    Method: This study is based on a qualitative method with an abductive approach. We have conducted six semi-structured interviews to gather our empirical material.

    Conclusion: The main driving forces identified for micro roasters to engage in CSR activities include: Personal commitment, for-profit business, a meaningful work and convey messages.

    Keywords: Corporate Social Responsibility, CSR, sustainability, driving forces.

  • 227.
    Buhre, Daniel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Samverkansavtal, medbestämmande eller kringgående av MBL?!2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:How can co-operation agreements affect 11 and 19 § § MBL?What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty. Other positive effects of the cooperation agreement arebetter and more permanent dialogue between the parties. Co-determination of employees are increased and thecooperation between the parties are leading to time-saving effects for both parties.Drawbacks to the collusive agreement emerging from the study are the risk that the issues are less negotiated. It also emerged that there is a risk that the collective supporting employees' feel run over by some negotiations. However, it was considered the highest risk in cooperative agreement be ambiguity in the terms and under which section of the law for consideration, which may lead to wrong decisions.However, my overall impression is that the positive effects of the cooperation agreement outweigh the negatives and that the cooperation agreement is a great way to bring together employers and the collective income workers and to increase co-determination of employeesKey words: cooperative agreement, disclosure, negotiation duty

  • 228.
    Bunce, Lina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jakobsson, Eva
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Louise
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Formella styrsystem i gasellföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concept of gazelle has become increasingly important since it was introduced by Birch in 1979. The largest challenge for a gazelle company is that they are working under high growth. Constantly maintaining a rapid growth and high performance becomes increasingly difficult when it happens in an unforeseeable environment. Decisions regarding organizational changes must be taken at a faster pace than within other companies. Because gazelle-companies often varies from other companies, their organizational control systems may also differ. The purpose of the essay is to study the use of formal control systems by gazelle-companies. We want to investigate whether the gazelle-companies control systems have a more organic or mechanical character. We also want to highlight what kind of growth a gazelle-company has. We have used a qualitative research method with an abductive research approach. Specific selection was made regarding theory, company and interviewee. The primary data used was physical interviews and skype interviews with gazelle-companies, the research questions were operationalized. The essay is designed so that the quality measurements validity and reliability are correct. Consideration of research ethics was taken to fulfil the ethics requirement. The majority of our researched gazelle-companies plan their strategies, which is the opposite to the theory that companies in unforeseeable environments don’t use planned strategies. We believe that it’s not the companies action plan that creates growth, instead it is because these companies have a flat structure with horizontal communication and a good corporate culture. Five out of six gazelle-companies use a budget and all companies use rolling forecasts, which means that gazelle-companies design formal control systems despite high growth and unforeseeable environments. The character of the budget was both organic and mechanical. Gazelle-companies grow mainly through organic growth and not through acquired growth. The exact conclusion about where a gazellecompany is in the five phases of growth can’t be determined. We found that none of the gazelles where higher than the third phase.

  • 229.
    Burck, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reviewing Exchange Traded Funds: Market dimensional impacts on profitability2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Ever since Sharpe, Treynor and Jensen advanced the methods of fund performance evaluation in the 60’s it has been a popular field of study in academia. As the intricacies of fund performance was untangled it became clear that paying for active management doesn’t yield higher cost adjusted returns. An Index investment strategy is the most sensible approach and it’s the associated cost which separate index vehicles. Exchange traded funds have risen as a competitor to the conventional index mutual fund but the research evaluating these is very scarce. The research conducted comparing the costs of the two vehicles do not take into account implicit transaction costs that in turn depend on specific market microstructure designs and could affect the cost relationship.

    The problem: Do liquidity and market structural disparities between markets affect the cost relationship between exchange traded funds and index mutual funds, through the implicit transaction cost?

    Objective of the research: The objective of this paper is to examine whether structural differences between markets affect implicit transaction costs to the extent that the cost relationship between index funds and exchange traded funds differ from earlier findings.

    Method: The need to generalize the findings prompted a quantitative approach to the research. Comparative examination will be done on the microstructure and liquidity of two different markets. The transaction costs will then be measured with statistical means and incorporated in a cost comparison model.

    Result and conclusion: There are architectural and liquidity differences between the two sample markets allowing for systematic differences in transaction cost, which were found but were not a significant contributor to the tracking error cost of the index mutual funds. The Swedish ETF do not get more profitable as the investment sum increases. A finding which contradicts earlier findings and is likely a consequence of the Swedish tax-laws for capital gains as well as the higher levels of management fees for ETFs. ETFs might still be a worthwhile investment since they possess unique qualitative benefits.

  • 230.
    Burvall, Linn
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gustafsson, Ebba
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Niklasson, Mathilda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kapitalstruktur: En kvantitativ studie om svenska Small Cap-bolags kapitalstruktur och dess unika risk2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med uppsatsen är att undersöka hur svenska Small Cap-bolags kapitalstruktur ser ut år 2017. Detta jämfört med hur samma nyckeltal såg ut för bolagen under lågkonjunkturen som följde efter finanskrisen år 2008. Uppsatsen syftar även till att utifrån teoretiska modeller undersöka hur en eventuellt förändrad kapitalstruktur har påverkat den unika risken. 

    Metod: En kvantitativ undersökning med korrelation- och signifikansanalys. Uppsatsen bygger på en deduktiv ansats där ställda hypoteser testas mot befintliga teorier och tidigare forskning om kapitalstruktur.

    Referensram: Grundläggande teorier som Modigliani och Millers, trade off samt pecking order. Kompletterad med vetenskapliga artiklar som behandlar området kapitalstruktur.

    Empiri: Datamaterial från svenska Small Cap-bolags årsredovisningar från år 2010 samt år 2017 har samlats in och sammanställts, de presenteras i korrelations samt signifikans-tabeller.

    Slutsats: Small Cap-bolagens kapitalstruktur har utifrån undersökta variabler och nyckeltal inte påverkas i någon större utsträckning trots stora makroekonomiska förändringar. Studien visar att tre av fem oberoende variabler uppvisar signifikanta skillnader men med för låg korrelation för att ett samband ska kunna fastställas.

  • 231.
    Buzynna, Mariia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Samberg, Jennie
    WOMEN AND POWER OF DIRECTORS: HOW IT AFFECTS FINANCIAL OUTCOMES OF FIRMS: A Quantitative Study2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Gender equality is widely discussed topic in the modern society, and the issue of female underrepresentation on corporate boards has been discussed for decades. Previous research, on one hand, is focused on non-financial contribution of women on boards, such as improvement of communication, decision-making, stronger focus on CSR and stakeholder orientation etc. On the other hand, correlation between female presence and financial outcomes, such as accounting and market performance, has been receiving contradicting results that would show positive relationship, negative or no relationship at all. However, earlier studies only considered the physical presence of women on boards as a predictor of performance. They did not account for the actual role of women on the boards - are they tokens, or do they hold a real power to make a change and influence financial outcomes?

    In order to rise above the shortcomings of the previous research, this study evaluates the power held by women on Swedish boards in Large Cap companies. With that purpose, power indices had been developed that consider such influence sources as leadership, committee participation, connections to the owners and to the management, and experience. The power index also accounts for the fulfillment of “critical mass” criterion. The findings had shown a negative relationship between power of female directors and firm performance, although this correlation might be explained by a short-term oriented nature of the research. Furthermore, this paper suggests a large variety of subjects for future research in the field of gender equality on boards. 

  • 232.
    Bystedt, Angelica
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Anläggningsinvesteringar i svenska kommuner: - en studie om hur investeringsbedömningen genomförs2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Investments have a major impact on the operations and accurate assessments of the investments advantages and disadvantages of the organization is essential. The most common is that different calculation methods are used in investment decisions, while there are evidence that other than financial information also is of great importance. Municipalities’ specific conditions; public benefit as the overall objective, financing through common resources and political control, makes the implementation of investment decisions partially different compared to companies. The specific conditions require accurate basis for decisions regarding the choice of methods and criteria. Due to limited research regarding municipalities’ way of working in investment decisions there is a genuine need to study and map the Swedish municipalities' approach to the investment assessment of investment in fixed assets.  

    Purpose: The main purpose of this study is to increase knowledge about investment assessment in Swedish municipalities and then specifically at projects in buildings and facilities. 

    Method: The performance involves a combined method with both semi-structured interviews and questionnaires to all Swedish municipalities.  A feasibility study was carried out and together with a literature review it was the basis for the design of the survey. Statistical analyses have been conducted to identify and test municipalities’ methods, requirements and criteria, as well as various influencing factors that played a major role in the investment assessment.  

    Conclusion: The majority of the Swedish municipalities use calculations as decision support. A mixture of financial and non-financial factors are used with varying frequency, which creates a better basis for decision-making. Possibly, the low requirements in some municipalities create problems for them in the future. Degree of NPM is the factor that plays the greatest role in the investment assessment, creating assessments similar to companies and may give lower priority to the importance of the social benefits.

  • 233.
    Bång, Alexander
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Roth, Arvid
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mattias, Eriksson
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella föreningars anpassning av ekonomistyrningsverktyg: En komparativ flerfallsstudie på golfklubbar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The majority of swedish golf clubs are run as non-profit organizations where the purpose is to work for the members' common interest. Despite the non-profit purpose, the economy can be seen as an important element for non-profit organizations where regular follow up is preferable to avoid a bad economic situation. Since the purpose of management control is to achieve financial goals, adaptation may be required to apply the control tools to non-profit organizations.

    Purpose: The purpose of this study is to increase the understanding of how management control tools are adapted to non-profit organizations that have the members' interest in focus.

    Method: The approach is based on a qualitative method and the study was conducted at non-profit golf clubs. The empirical material has been collected from four semi- structured interviews with the club manager from each golf club. The material has then been analyzed on the basis of a comparative method for detecting differences and similarities between the respondents.

    Conclusion: This study shows that management control tools in some parts have to be adapted to non-profit organizations and is adapted after the members' interest. Adaptation is made to the budget process, the possibility to increase variable income, that the investment analysis is made without the possibility of revenue calculation and to the different financing possibilities for non-profit organizations.

  • 234.
    Börjesson, Max
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Fagerlund Larsson, Victoria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindh, Anton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vildsvinskedjan: - En utvärderingsstudie av handeln av vildsvinskött i södra Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: The wild boar chain- An evaluation study of the market of wild boar meat in southern Sweden

    Course: Bachelor Thesis in Business Administration, Controller 15 hp (2FE24E)

    Institution: School of Business and Economics at Linnaeus University in Växjö

    Authors: Victoria Fagerlund Larsson, Anton Lindh and Max Börjesson

    Tutor: Elin Funck

    Examiner: Pia Nylinder

     

    Keywords: Logistics processes, processes, narrow section, bottleneck, efficiency, improvement, quality, productivity, process mapping and evaluation.

    Background: No more than 15% of wild boar meat reaches the market because of the issues surrounding the market. It exists of obstacles and bottlenecks in the chain that hinder an effective market. The rest of the 85% of wild boar meat that does not reach the market is consumed by hunters and wasted because of population control and pest control because wild boars cause damage for farmers. This leads to partially wasted meat which could have been sold on the market for profits.

    Purpose: The purpose of this study is to map the process of the logistic chain for wild boar meat in southern Sweden. The difficulties that exist today in the logistic chain will be identified through process mapping. We also give suggestions for potential improvements, supported by relevant theory. Overcoming these difficulties will enable a more efficient logistic chain, with more wild boar meat on the market and increased profitability for the different actors that operate within the chain.

    Method: This essay uses a process evaluation study to be able to get an overview of the processes and what needs to change. The empirical material was collected through semi-structured interviews.

    Conclusion: The market for wild boar meat in Sweden has been identified through process mapping. Problems have been visualized and potential solutions have been presented. This paper has showed large fluctuations in both demand and supply. That means that it is difficult to make forecasts. We suggest forecasts as a tool for predicting the fluctuations. The sharing of information between the different parties will be considerably better if stores and the plants that handle wild boar meat in Sweden digitalize the forecasts. That would increase the inflow and the outflow to the market. This would result in a better logistic chain for wild boar meat.

  • 235.
    capolini, francesca
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    horvat, robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    green bonds: does the greeness of the bond impact on the bond yield?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this thesis the existence of the yield premium of green bonds is investigated. This paper complies with the instructions that were used in the analysis run by Zerbib(2018). The results of the fixed-effect panel regression confirm the hyphotesis on which our paper is based on. We found a nagative premium: the yield of the conventional bond is higher than the yield of the green bond. Furthermore, this paper examines how the defintion of the greenness of the bond is specified by various institutions and experts.

  • 236.
    Carlberg, Mathilda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Förhållandet mellan arbetsrätt och straffrätt för statligt anställda: - särskilt vid åtgärder mot främlingsfientlighet inom polisen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated. One key aspect is whether the act is carried out in exercise of public authority. By examining cases regarding xenophobia within the Swedish police-force one conclusion that the author has come to is that xenophobia more often is considered an insult (regulated in BrB 5:3) rather than wrongful acts in the line of duty. However, acts or statements of xenophobia are considered wrong and far away from the expected behavior of members of the Swedish police-force. By making an analogy with Swedish tax law an argument can be made that the relationship between labour law sanctions and criminal law punishment for wrongful acts is worth examining, and might not fully be in line with the principle of ne bis in idem. 

  • 237.
    Carlsson, Anton
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sernbrandt, Olle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kontrollmekanismens bakslag: Kan VD:n utnyttja internt aktieinnehav för att maximera sitt egenintresse via utdelning?2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Within the agency theory the separation between the ownership and the control of the company a central part of how the corporate governance may appear. in the corporate governance it emerge control mechanism in order to control that some interests is provided and to minimize the risk of own benefit maximization. Internal ownership by the CEO is today a control mechanism that is being used frequently but with the wrong focus it could be used för own benefit maximization.  

    Purpose: The purpose of the study is to gain knowledge whether the internal ownership of the CEO fulfill its function as a control mechanism.  

    Method: A quantitative method with a deductive research approach has been used for this study. The selection for the study is companies listed on the Stockholm Stock Exchange's small, mid and large-cap. Our collected data is the company's financial information from annual reports and Thomson Reuters Datastream. Statistical tests have then been made to analyze the data.  

    Conclusion: The result of our statistical tests is different from our theory and hypothesis formulations. We have achieved significant results but not to the extent that we have been able to determine whether internal ownership as a control mechanism works or not.

  • 238.
    Carlsson Einhaus, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Fuchs, Benedikt
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Barriers to Sustainable UCC-Cooperation and Coopetition in Municipality Goods Distribution in Swedish Mid-Sized Cities: A Cross-Case Analysis2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to investigate the barriers for and their impact cooperation and coopetition for sustainable distribution of Municipality goods in three selected cities.

    Design/Methodology/Approach: This thesis is based on a qualitative approach using a multiple case study as data collection strategy. The population building up three cases consists of ten Swedish mid-sized cities with an urban consolidation center. Of these are the three cities Växjö, Kalmar and Borlänge sampled and both the municipality and two locally active freight forwarders (one RFP-winner and one non-RFP-winner) per city are interviewed. These interviews aimed at identifying barriers to cooperation between municipalities and freight forwarders and barriers to coopetition between private freight forwarders for a sustainable distribution of municipality goods. The secondary data is based upon three literature streams: Sustainability, Distribution in Urban Environments and, Cooperation and Coopetition.

    Findings: The results indicate that the main barriers to cooperation from a freight forwarder perspective are incorrect or missing data in the RFP, price for municipality goods distribution and prohibition of goods consolidation. The main barrier to cooperation, fossil fuel free trucks, is a potential future barrier. The main barriers to coopetition are higher costs, lack of trust and price. These barriers have mainly an impact on the economical sustainability but can, and in some cases, will have effects on the other TBL-aspects.

    Research Limitations/Implications: The findings of this thesis provide the municipality with knowledge about barriers from the perspective of the freight forwarders which can aid construction of future RFPs. It also provides both municipality and freight forwarders with knowledge of the potential future barriers which could affect ongoing cooperation. Lastly it provides involved actors with knowledge of barriers hindering a coopetition approach in distribution, enabling the next step of solving the barriers. The value of this thesis is the knowledge of the implications as well as the combination of the three chosen literature streams which have not been researched in this context previously

  • 239.
    Carlsson Frank, Filippa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ullgren, Moa
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Artikelhantering som förutsättning för effektiv lagerstyrning på Staples Branding Solution: ABC/XYZ-analys vid nyförvärvat sortiment2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Förvärv av bolag har sin grund i integration av verksamheter. För att skapa en effektiv integration krävs förståelse av den nyförvärvade verksamheten. Förmågan att förstå och identifiera utmaningar är avgörande om en integration leder till framgång eller misslyckande. One-stop-shopping som koncept erbjuder helhetslösningar och därmed stora artikelsortiment. Dock är det inte ekonomiskt försvarbart att hantera alla artiklar i sortimentet lika. Med förvärv av verksamhet breddas sortiment ytterligare och att differentiera artiklar blir ännu mer kritiskt. Artikelhantering innebär klassificering av artiklar efter dess betydelse för verksamheten. Artikelhantering motsvarar därför differentiering av sortiment och är en förutsättning för god lagerstyrning. Att göra ett nyförvärv av sortiment i samband med en integration effektiv står som grund i denna studie.

    Syfte: Studiens syfte är att utifrån identifierade utmaningar i Staples Branding Solutions inköpsprocess utveckla ett ramverk, vilket kan bidra till förbättrad artikelhantering av nyförvärvat sortiment.

    Frågeställningar:

    (1) Vilka utmaningar gällande artikelhantering av nyförvärvat sortiment kan identifieras i Staples Branding Solutions inköpsprocess?(2) Hur kan Staples Branding Solution utifrån identifierade utmaningar i inköpsprocessen skapa en förbättrad artikelhantering?

    Genomförande: Denna studie motsvarar en fallstudie på Staples Branding Solution. Empirisk data är insamlad genom semi- respektive strukturerade intervjuer samt genom kvantitativ data från fallstudieföretagets affärssystem. Målet med studien är att genom ett utvecklat ramverk åskådliggöra hur utmaningar vid förvärv, gällande överföring av artikelsortiment, kan hanteras på ett så effektivt sätt som möjligt utan att äventyra kunders behov.

    Slutsats: Genom flerkriterieanalysen ABC/XYZ kan företag som förvärvar en verksamhet skapa en helhetsbild över det tillkomna sortimentet. Detta trots informationsbrist och saknad av artikeldata. ABC/XYZ-analys skapar möjlighet för företag som befinner sig i likande situation som Staples Branding Solution att differentiera sortiment med avseende på volymvärde och uttagsfrekvens. Vilket skapar förutsättning att identifiera artiklar som är mer betydelsefulla för verksamheten. Detta underlättar vid resursfördelning, kontrollpunkter och kundservicedifferentiering.

  • 240.
    Carlsson, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Etnisk diskriminering i rekryteringssituationer: Hur skyddet ser ut i Sverige och vad arbetsgivare kan göra för att förhindra diskriminerande rekryteringar2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born.

     

    The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections. The third and fourth question formulation deals with different methods an employer may use to prevent discriminatory recruitment with elements of ethnic discrimination. This section contains a description of the active measures that can be found in the Discrimination Act, a proposal for recruitment process is presented and the method of using anonymous job applications is processed. These elements are presented from a Human Resource Management perspective.

    In summary, it can be noted that Sweden has a protection against ethnic discrimination in recruitment, which is part of UN conventions, EU directives and Swedish legislation in the form of the Discrimination Act (2008:567). In the judicial inquiry it is clear that the employer has the responsibility in the recruitment process to contribute to that persons irrespective of racial origin should have the opportunity to apply for vacant jobs, which follows from Chapter 3, § 7 Discrimination Act. There is also a regulation that means that people who are looking for  a job or making an inquiry about the work may not be discriminated by employers, due to the Discrimination Act, Chapter 2, § 1. The analysis also shows that the Swedish Discrimination Act in many ways has similar contents to the EU Directive 2000/43/EC. The paper also describes a recruitment process which, among other things, includes a clear requirement profile for the actual service, uses a recruitment team that is characterized by diversity, and documents the process thoroughly. This allows a recruitment process with great opportunities to avoid ethnic discrimination. It will finally show that the method of anonymous job applications has both advantages and disadvantages.

  • 241.
    Carlsson, Kristin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sandahl, Petra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rätt vård till rätt patient, vid rätt tillfälle och i rätt tid: En fallstudie om produktions- och kapacitetsplanering inom sjukvården i Region Kronoberg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kurs: Ämnesfördjupande arbete i logistik - 2FE25E, VT 2017

    Författare: Kristin Carlsson och Petra Sandahl

    Handledare: Helena Forslund

    Titel: Rätt vård till rätt patient, vid rätt tillfälle och i rätt tid – En fallstudie om produktions- och kapacitetsplanering inom sjukvården i Region Kronoberg.

    Bakgrund: Hälso- och sjukvården står inför ökande kostnader och en åldrande befolkning som behöver mer vård, och de kommande åren kommer svensk sjukvård behöva hantera flera stora utmaningar. Därför måste de ekonomiska och personella resurser som finns användas så effektivt som det går, vilket är vad produktions- och kapacitetsplanering handlar om. Sedan några år tillbaka arbetar delar av sjukvårdsorganisationen i Region Kronoberg med produktions- och kapacitetsplanering, och år 2015 fattades ett beslut att påskynda införandet. 

    Syfte: Syftet med studien är att beskriva hur en verksamhet arbetar med produktions- och kapacitetsplanering, vilka hinder för införandet som har funnits samt vilka effekter arbetssättet haft på verksamhetens effektivitet.

    Metod: Studien har haft ett positivistiskt synsätt och ett deduktivt angreppssätt. Forskningsmetoden som har använts har varit en kvalitativ fallstudie. Datainsamlingen har primärt varit i form av semistrukturerade intervjuer men kompletterats med internt material från medverkande i studien. Det empiriska materialet har sedan analyserats med hjälp av mönsterjämförelser.

    Slutsatser: Utifrån det material som samlats in under studien har det varit möjligt att sammanställa hur Region Kronobergs modell för produktions- och kapacitetsplanering ser ut och den uppvisar stora likheter med andra modeller för produktionsstyrning. De betonar dock till skillnad mot annan teori vikten av att identifiera och åtgärda potentiella förbättringsområden. Det har även sammanställts vilka olika hinder för implementeringen som har identifierats och upplevts. Produktions- och kapacitetsplanering har även medfört flera effekter, bland annat insikt i verksamheten och därigenom bättre beslutsunderlag för styrning, bättre resursutnyttjande samt har underlättat arbetet. Däremot är det oklart hur väntelistorna och tillgängligheten har påverkats, dock går det ändå att säga att det finns en tendens att produktions- och kapacitetsplanering kommer att leda till det bättre. 

  • 242.
    Carlsson, Maria
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gjelstad, Louise
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Martinsson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Konsten att styra en organisation: Målstyrning inom kreativa näringar med relaterat diversifierad verksamhetsstruktur2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and research question: Performance management is an important tool for businesses in their efforts to pursue their strategies. Performance management can be achieved through the use of formal or informal control instruments, and should be tailored to each individual company. Traditional businesses often have the focus to generate profit and primarily use formal control instruments. Creative industries have instead its focus on creativity, and primarily use informal control instruments. Creative companies do not have the same opportunity to compete in the market as traditional businesses, but the financial aspect is still important as it is a requirement for their survival. Most creative industries choose to diversify their business in related areas to create a more stable economy. However, this means a challenge to retain the creativity in one area, despite a diversified business structure. The study's overall research question is: How do creative businesses, in the arts sector, with a related diversified business structure hold together the entire organization through performance management?

    Objective: The purpose of this study is to describe how creative companies with several different branches of business activity have designed its performance management using different formal and informal control instruments. Another purpose is to analyze the advantages and disadvantages that the different control instruments create for companies concerning their performance management.

    Method: This study is a case study of two creative industries. The survey is based on an abductive research approach with a qualitative research strategy. The theoretical framework is mainly based on material collected from literature and scientific articles. The empirical material consists mainly of detailed personal interviews, as well as certain information from websites belonging to organizations involved in this study.

    Conclusion: Creative industries with a related diversified business structure are using formal control instruments to steer the financial aspects and informal control instruments to steer creativity and employee behavior. This performance management enables them to meet both their financial and artistic goals and hold together its related diversified business structure.

  • 243.
    Carlsson, Niklas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Norberg, Filip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Automated Guided Vehicles: En förstudie på Rusta AB:s centrallager2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Course: Thesis in logistics for the MBA program, 4FE19E, VT18

    Authors: Niklas Carlsson and Filip Norberg

    Supervisor: Hana Hulthén

    Examiner: Helena Forslund

    Title: Automated Guided Vehicles – A preliminary study on the central warehouse of

    Rusta AB.

    Background: Automated guided vehicles (AGV) is a driverless truck, programmed to

    automatically transport goods from point A to point B without human interaction. Rusta

    AB is in the middle of an expansion of its central warehouse, the warehouse today is

    64000 m2 and when the development is completed it will be around 100000 m2. This

    will mean longer distances for Rusta’s truck drivers to transport pallets. Therefore,

    Rusta got interested in investigating automated guided vehicles, in which truck flows

    there are opportunities to implement them and if they can lead to a cost reduction and

    increased productivity.

    Purpose: The purpose of the study is to create a decision-making model that is based on

    the implementation of an AGV system as a complement to a traditional truck fleet, for

    companies to use. To determine in which flows in Rusta’s central warehouse that are

    best suited for an implementation and also what type of AGV that fits best within each

    flow. In order to be able to answer these questions, it is required that the decisionmaking

    model presented is carried out. The study is a preliminary study and should be

    used as part of the decision-making basis when Rusta make the decision to use a AGV

    system or not.

    Method: The study is a single case study where the authors have mainly used a

    qualitative method through the study. However, in the final chapter of the study, a

    quantitative method is used. The study contains both primary and secondary data. The

    empirical data has been collected through interviews, observations and measurements.

    The questions have been analysed on the basis of grounded theory, however, not all

    parts of the grounded theory are used as it does not fit the research design on which the

    study is based.

    v

    Conclusions: A decision-making model for the strategic decision to implement AGV

    contains crucial and influential qualitative and quantitative factors that a company

    should take into account before making a decision. Five possible flows were identified

    where there were conditions that suited the use of AGV and it was also determined that

    a low-lift AGV forklift with laser navigation should be used. The flows stood up to the

    demands that were made both on the basis of the decision-making model that was

    created and also to the specific needs of each flow. Thereafter the quantitative part of

    the decision-making model was based on the qualitative analyses. Here it became clear

    that by implementing AGV in the best suited flows, Rusta could get a significantly

    lower cost without getting lower capacity. Rusta was therefore recommended to

    implement AGV in three of the five possible flows. The recommended AGV type is a

    low-lift AGV like the Toyota Material handling LAE250 or Jungheinrich ERE-AGV.

    This would reduce costs by around 600,000 SEK per year compared to the conventional

    trucks used today. The large cost reduction is mostly due to the lower costs for the staff.

    Through this, Rusta achieves the objective of the investment, to lower costs of their

    operations in its central warehouse.

    Keywords: Automated guided vehicles, distribution warehouse, flow chart, decisionmaking

    model

  • 244.
    Catak, Amer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Weberg, Oscar
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Automatiska plocksystem  - En framtida investering för Alwex?2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The increasing e-commerce, accompanied with lacking knowledge within logistics, has increased the status of third part logistics. The demands for high flexibility and faster deliveries from customers that shop online has put high pressure on the suppliers which leads to an increased need for more efficient order picking systems. It is with that in mind that Alwex Lager och Logistik AB wants to explore the possibility to enter the e-commerce market. Therefore, the possibility of investing in an automated order picking system is investigated in order to improve the efficiency. 

    Purpose: The purpose of this essay is to compare the different qualities between the two order picking systems, Autostore and lift modules, in order to compare and analyse the systems and analyze what is required at different picking volumes. Finally, the investment requirements of the two order picking systems are analyzed and the return on investment (ROI) is calculated in the different scenarios. 

    Method: The essay is done as a qualitative multidirectional study where data collection has been done through semi- and unstructured interviews with sellers and users of automatic picking systems. Furthermore, observations have been made at the users of the automatic picking systems. 

    Conclusions: The authors have compared the different characteristics of automatic picking systems to handle e-commerce. E-commerce is defined by demands for fast delivery, high flexibility and high availability. With automatic picking systems, the picking process is streamlined by reducing the transport distance as the items get to the picker instead of the picker picking up the items. Automatic picking systems are very flexible, can be expanded rapidly upon increased demand and are more ergonomically adapted. The differences in cost between the systems are large, as there are clear differences.

  • 245.
    Cazaux, Alice
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grabowski, Diane
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gouge, Maxime
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    What effects would the concept of Uberization of trucking engender on fill rates in French distribution channels?2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: What effects would the concept of Uberization of trucking engender on fill rates in French distribution channels?

    Authors: Alice Cazaux – Maxime Gouge – Diane Grabowski

    Research questions: What effects would the concept of Uberization of trucking engender on fill rates in French distribution channels?

    1. What is the current situation of a French distributor’s inbound transportation and booking processes within their Logistics Chain?

    2. What would a French distributor’s inbound transportation and booking processeslook like after the exploration of the Uberization of trucking?

    3. What impact would the Uberization of trucking have on fill rates, costs and perceived flexibility?

    Purpose: The purpose of this thesis is to identify the effects that the implementation of the concept of Uberization of trucking will incite on fill rates in French distribution channels. The first objective is to define and analyze the current situation of the processes in transportation and booking of a French distribution company. Secondly, the effect the implementation of Uberization of trucking engenders on the transportation and booking processes of a French company will be studied. Finally, the repercussion of the latter on fill rates, costs and perceived flexibility on a French distribution company will be analyzed.

    Methodology: This study employs a qualitative research strategy with a case study research design. The qualitative analysis will be pursued through semi-structured interviews from 2 companies. The authors use hermeneutics and positivism and the scientific approach can be designed as deductive. The scientific credibility was maintained by the usage of multiples sources.

    Conclusion: The Uberization of trucking in particularly effective in the case of last minutes shipment orders, which helps French distribution channels reduce their fill rates by the decrease of shipment of unloaded trucks. This action gives to the companies the opportunity to lower their impact of the environment. Furthermore, the use of this concept helps companies ameliorate their flexibility. These two features are crucial for customer’s satisfaction. The use of Uberization of trucking increases the customer service as well as the fill rates of a company.

  • 246.
    Cederberg, Joel
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjöström, Christian
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Volvo Construction Equipment: En studie om kvalitetsbrister samt förslag till förbättring av godshanteringsprocessen på VCE i Braås2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kurs: Examensarbete i logistik för Civilekonomprogramet, 4FE05E, VT14

    Författare: Christian Sjöström och Joel Cederberg

     

    Handledare: Linnéuniversitetet: Åsa Gustavsson

                           VCE i Braås: Cecilia Ekstrand och Carl Sigfridsson

     

    Examinator: Helena Forslund

     

    Titel: En studie om kvalitetsbrister samt förslag till förbättring av godshanteringsprocessen på VCE i Braås

     

    Bakgrund: Företag har skiftat fokus från priskonkurrens till fokus på kvalitet och leveransförmåga. Kvalitet är en nyckelfaktor för att kunna tillfredsställa kunden, skapa lönsamhet i företaget och skapa ekonomisk tillväxt. Om processer som finns för att tillfredställa kunden innehåller kvalitetsbrister orsakar det problem för hela företaget. Det är av vikt att effektivisera processerna som finns i företag genom verktyg som processkartläggning för att motverka kvalitetsbristerna.

     

    Syfte: Syftet med uppsatsen är att, genom en kartläggning av godshanteringsprocessen från godsregistreringen till intern kund, identifiera kvalitetsbrister samt orsaker till dessa i processen samt föreslå åtgärder för minimering av dessa kvalitetsbrister.

     

    Metod: Studien är deduktiv och följer ett positivistiskt synsätt och empiri har samlats in genom en kvalitativ fallstudie där observationer, ostrukturerade och semi-strukturerade intervjuer har använts. Den teoretiska datainsamlingen har gjorts genom databaser och litteratur från Linnéuniversitetes universitetsbibliotek. Urvalsmetodiken som har använts följer bekvämlighetsurval och genom det även ett snöbollsurval.  

     

    Slutsatser: Godshanteringsprocessen har kartlaggts från godsregistreringen till intern kund och har delats upp i tre olika processkartor för att minska komplexiteten. Kvalitetsbrister har identifierats genom hela godshanteringsprocessen och dessa kan observeras genom tabeller och i processkartorna. Förbättringsförslag av både icke-teknisk och teknisk art har föreslagits för att minimera kvalitetsbristerna. 

  • 247.
    Cederström, Emma
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Milovanovic, Anita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Varumärkesvärdering: Införandet av ISO 10668:20102013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det finns många olika metoder att tillämpa vid

    varumärkesvärderingarvilket lett till att värderingarna har varit av

    skiftande kvalitet och utformning. Detta harbidragit tillbland annat

    införandet avISO 10668:2010Brand valuation - Requirements for

    monetary brand valuation.

    Syfte:

    Vårt syfte med studien är att beskriva hur varumärkesspecialister

    tillämpar varumärkesvärdering i praktiken och vilka skillnader det

    är i och med införandet av ISO 10668:2010. Vidare vill vi

    analysera om ISO 10668:2010 har bidragit till högre upplevd

    tillförlighet och bättre vägledning vid varumärkesvärderingar.

    Metod:

    Studien bygger på en kvalitativ metod med abduktiv ansats där

    intervjuer med varumärkesspecialisterhar genomförts. Akademisk

    litteratur, elektroniska källor samt vetenskapliga artiklar har varit

    grundläggande för studiens genomförande.

    Analys och slutsats:

    Varumärkesspecialisterna är eniga om att tillämpning av

    varumärkesvärderinghar ändrats viss grad i positiv riktning sedan

    införandet av ISO 10668:2010. Om standarden följs bidrar den till

    en mer tillförlitlig värdering eftersom den beaktar aspekter som

    bidrar till en mer rättvis bild av varumärket. Dock medför

    standarden vissa svårigheter med att tillämpa den i praktiken och

    möjlighet till förbättring finns.

    Till vidare forskning:

    Det vore intressant med fortsatta studier omhuruvida ISO

    10668:2010kan utvecklas i framtiden och i så fall hur denna

    förbättring kommer se ut.

  • 248.
    Cedlund, Fia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hot och våld på jobbet: En studie om arbetsgivarens skyldighet att motverka hot och våld inom vård och omsorg2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Sweden, threats and violence has become a serious psychosocial work environment problem within the workplaces of health and social care. Several studies show the need to pay attention to how the workers psychosocial work environment is affected by the risk of threats and violence. Women are more exposed of threats and violence because the professions were most women work, the threats and violence occur. The purpose of this study is to investigate what legal obligations the employer holds to prevent threats and violence in the working environment and what consequences it can have if the employer does not fulfill these obligations. For a deeper knowledge in threats and violence as a psychosocial work environment problem other factors that can affect are included. To fulfill the purpose and answer the research questions in this study the doctrinal method is used to describe, systematize and interpret the legislation, case law and literature.  

    The results of this study show that the legal actions that the employer is obliged to take is far-reaching. The preventive work is central considering the psychosocial work environment were threats and violence occur. If the employer fails to take the actions that is obliged there are different legal consequences depending on what type of actions the employer, deliberately or accidently, failed to take. Due to the extent of threats and violence in health and social care and some differences in the formulation of the legislation, future studies would be required to investigate if the legislation on this matter is enough.

  • 249.
    Chan, William
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stahrberg, Christoffer
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    BILTEMA: Case study to locate the future Customer DistributionCentre and create a material management to handle ecommerce2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Before BILTEMA’s decision-making in investing in e-commerce, many questions have to be answered such as market demand, expansion and other decisions, appropriate for the company’s existing operations and strategies. The importance of selecting warehouse location has the theoretical goal of profit and to support the overall business strategy of the firm.

     

    Some of the most suitable warehouse locations in Sweden are Halmstad, Linköping, Jönköping and Örebro. Besides warehouse localisation, material management is an important part to consider regarding the establishment of e-commerce and a new Customer Distribution Centre (CDC). The material management can be planned and outlined in different ways depending on the nature of the company.

     

    Purpose: The purpose is to find a suitable location in Sweden to establish a Customer Distribution Centre, for BILTEMA. The second purpose is to create the material management for the future Customer Distribution Centre for BILTEMA.

     

    Method: The thesis is based on a qualitative and quantitative case study through semi-structured interviews, direct observations and benchmarking. Interviews with BILTEMA’s different management levels were made in the company’s headquarter. The authors also visited different department stores in order to gain an overall view of the company’s major sales channel and knowledge of the product range. Empirical data has been gathered from the chosen regions’ municipalities and government statistics to find a suitable warehouse location. Benchmarking at IKEA CDC in Torsvik was executed and gathered create a suitable material management for the company’s future CDC.

     

    Conclusion: The authors deemed the expansion and the secured supply strategy equally important for BILTEMA’s future e-commerce orientation. A point system was developed in order to create a basis for decision-making. The conducted points indicated Örebro as the most suitable CDC location for BILTEMA, regarding opportunity for expansion, accessibility, as well as being located closest to the centre of gravity of all Nordic countries’ inhabitants. Furthermore our suggestion for BILTEMA’s material management plan consists of receiving, storage, order-picking and packaging. BILTEMA should not invest in an automated system and should mainly perform manual material handling, due to current insufficient demand for e-commerce orders in general.

  • 250.
    Cikotic, Anela
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Gulec, Dilan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrelsens sammansättning i svenska företag inför en börsnotering2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: A board’s composition is an important part of the company’s corporate governance, especially before a company’s IPO when the environment’s attention rises. Who are these individuals that are a part of the board of directors that can take on a line of work that is not only monitored by the key shareholder but also by the surrounding world? Some theories have been written about the composition of board of directors but those researches mainly focus on American and British companies. This is why this research aims to examine Swedish IPO companies.

    Purpose: We want to provide an explanation for the boards composition before an IPO in Swedish companies with our empirically study.

    Method: The study was conducted by first acquisition theory to design a well-planned approach to the acquisition of the empirical material. We conducted a quantitative study with a deductive approach.

    Conclusions: The results of this study indicate a correlation between the board composition and in which stage in the lifecycle the company is currently in also depending on if the owners or the CEO has the dominant power in Swedish companies who are prior to an IPO. The result of the study shows that Swedish boards are generally composed of individuals with similar traits.

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