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  • 201.
    Abraha Gebrekidan, Desalegn
    Högskolan i Skövde, Institutionen för teknik och samhälle.
    Establishment Processes in the Traditional, Complex and Fast Developing Emerging Economy: The Case of Swedish Firms in China2012Inngår i: Proceedings of the 2012 International Conference on Marketing Studies (ICMS2012), academic-journal.org , 2012Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Applying a qualitative case-study method this article examines the establishment processes of IKEA and HELDING Share Company (HSC). The findings show that establishment in China is a complex, time and resources consuming process. This is because the Chinese culture makes it a pre-requisite to build social networks of harmonious interpersonal relationships, i.e. guanxi_to achieve success. The rules are changing continuously and there is an excessive involvement of the authorities in the economic activities in the market. It thus takes time and consumes enormous resources to understand the problems and to develop strategies to achieve success in establishments. IKEA and HSC developed interpersonal networks (guanxi) with the JV partners and the various influential people (facilitators) in the different phases of establishments. The developed guanxi enabled the two firms to understand and to handle; the cultural constraint, the complicated and continuously changing legal system, the bottlenecks in authorities relationships, the most complex and time consuming bureaucratic structures, the unique style of negotiations, to get operations and import license,  license for the land for running the business and to get various types of assistance in the network development.

  • 202.
    Abraha Gebrekidan, Desalegn
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    The Destructive Impact of the Psychopathic and Narcissistic Leadership on the Diplomatic Dimension of Nation Building2016Inngår i: 17th International Academy of African Business and Development Conference Proceedings: May 2016, IAABD Annual Conference Proceedings, 2016, s. 51-Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Abstract: This article examines the Diplomatic Dimension of Nation building in Eritrea in light of the diplomatic vision adopted in 1994 by the so called the Peoples Front for Democracy and Justice (PFDJ). Both secondary and primary data are used to write this article. The primary data is collected through telephone interviews, personal interviews, skype-interviews and focus-group discussions with some veteran liberation fighters, former government officials, diplomats and some Eritreans who were holding key positions in the government and who have experience and knowledge as to how the narcissists and psychopaths deal with the neighboring countries and regional as well as international cooperation and relationships. The main findings show that the leadership has committed a diplomatic, moral and ethical blunder scoring one of its main failures in the diplomatic dimension of nation building. This is due to the fact that it has applied a militarist and one man owned, designed, decided and mismanaged diplomatic relationships which is not at all co-operative, although it claims that it applies a healthy neighborly, regional and international cooperation and relationships as stipulated in the diplomatic vision. Moreover, the dysfunctional militarist and one man owned, designed, decided and miss managed relationships and diplomatic approach is not properly planned and it is poorly coordinated and terribly mismanaged. This reality has a serious negative consequence on the diplomatic, economic, social, cultural, organizational and political conditions of the country. The other finding of this study is that the reason why the failed, i.e. narcissistic and psychopathic leadership applies a militarist and one man owned diplomatic relationships model is because it clearly understands that to maintain and strengthen its political, economic, cultural, organizational and social power i.e. power of all aspects it has to have a full control of all the diplomatic, economic, financial and human resources in the country. The reason why the psychopaths spear headed by the self-appointed destructive dictator do not implement the diplomatic vision is because like all the other visions envisaged in the 1994 charter, the diplomatic vision was not designed to be implemented but to help the dictator to get enough time to create the conditions necessary to implement the hidden vision which the Eritrean people couldn’t yet design appropriate strategies to fight it adequately and to dismantle its power apparatus. The last reason for the failure of the diplomatic dimension of nation building is the lack of a competent and authentic leadership that possesses the qualities of an effective, legacy building and developmental leadership.

  • 203.
    Abraha Gebrekidan, Desalegn
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    The leadership hypocrisy of four million parties and its insurmountable consequences on the political dimension of nation building: An Illustration of the so called “Peoples Front for Democracy and Justice (PFDJ) Central Office in Eritrea”2014Inngår i: 15th annual IAABD international conference, International Academy of African Business and Development , 2014, s. 1-34Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Abstract: The main results of this article are (i) the PFDJ and in particular Isayas has committed a political blunder  in the political dimension of nation building by refusing to implement the constitution, (ii) the PFDJ militarized political ideology is a poisonous tool applied to secure the political power of the dictator, (iii) the political vision was not developed to be implemented but to consolidate the raw political power’ of the ‘raw dictator’ in the raw and secretive underground party by liquidating all democratic elements, (iii) the dictator is incompetent to lead the task successfully, and (iv) the other cause for the failure is the lack of an authentic leader who possesses the qualities of a developmental and legacy-building leaders.

  • 204.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    Hyder, Akmal S.
    Högskolan i Gävle.
    A Longitudinal Study of Strategic Alliances in Eastern and Central Europe: The Case of ACCEL Share Company (ASC) and two Local Firms in Lithuania2014Konferansepaper (Fagfellevurdert)
  • 205.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    Hyder, Seyed Akhmal
    University of Gävle.
    Fjellström, Daniella
    University of Gävle.
    The Journey of Strategic Alliances2017Inngår i: Proceedings of the 43rd Annual Conference of the EuropeanInternational Business Academy / [ed] Lucia Piscitello, Stefano Elia, 2017, s. 54-Konferansepaper (Fagfellevurdert)
    Abstract [en]

    The purpose of this article is to highlight the journey to and from strategic alliances and if alliances lead to the creation of new Alliances, how existing networks are managed and strengthened and to identify the factors which impact and determine the journey to and from strategic alliances. One of the findings of this chapter is that, in the pre-strategic alliance phase firms can have direct and indirect relationships which can lead to the formation of strategic alliances under certain circumstances, whereas in just the opposite circumstances those relationships might not lead to alliances formation. The other finding is that one of the main factors which determines the journey of strategic alliances is the degree of internationalization of the firm and the market. It is also found out that the journey of alliances can be different in the different groups of Central Europe countries depending on the pace or degree of adaptation of those countries, i.e. whether they are fast-, or medium or slow adapting countries.

  • 206.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    Mukhtar, Syeda-Masooda
    King Abdul Aziz University, Saudi Arabia.
    Determinants of the international strategic alliance process and alliance failure: learning from the Volvo-Renault break-up2017Inngår i: International Journal of Strategic Business Alliances, ISSN 1756-6444, E-ISSN 1756-6452, Vol. 6, nr 1/2, s. 86-110Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    While the scholarly focus has shifted from strategic alliance formation to alliance performance and thus alliance outcome, the process that leads to a particular outcome: alliance success or alliance failure remains indeterminate. Given their high failure rate, this study aims to identify factors that contribute to an alliance failure to better understand the strategic alliance management process to help alliances survive. Purposefully, the Volvo-Renault alliance break-up is investigated. A Process Model for International Strategic Alliance Lifecycle is developed. The findings establish that post-formation, the strategic alliance process necessitates managing interactions among: partners’ objectives; partners’ resource contribution; access to partner’s network; and alliance performance. However, for an alliance to sustain, learning and assessment must be an integral part. Learning and assessment are critical strategic inputs that serve as ‘binding forces’, and as an ‘alert mechanism’ whereby timely corrective managerial actions are triggered in favor of an alliance sustainability and vice versa.

  • 207.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande. Högskolan i Skövde, Forskningsspecialiseringen Framtidens Företagande.
    Mukhtar, Syeda-Masooda
    King AbdulAziz University, Saudi Arabia.
    Managing Cultural Differences in International Business Operations: A Perspective from Europe2014Inngår i: Proceedings of 6th Annual American Business Research Conference 9 -10 June 2014, Sheraton LaGuardia East Hotel, New York, USA, World Business Institute Australia , 2014Konferansepaper (Fagfellevurdert)
    Abstract [en]

    While the advantages of globalization are numerous, (including economies of scale in research and development, production, marketing, access to large and many markets, access to new ideas, technologies, competencies, resources), globalization also brings with it new challenges. Cultural differences arguably being one of the most important of these challenges. Literature suggests that cultural differences and the firms’ ability to deal with them have a significant impact on firms’ operations as well as performance. Against this background, this study explores the relationship between cultural differences and the effectiveness of international business operations. The data is drawn from a sample of North European firms operating in diverse foreign markets. The findings show that for the European firms in our sample the learning, in the main, tended to take place 'by doing' over time. The paper concludes with managerial implications.

  • 208.
    Abraha Gebrekidan, Desalegn
    et al.
    Högskolan i Skövde, Skövde.
    Osarenkhoe, Aihie
    Högskolan i Gävle, Institutionen för ekonomi, Ämnesavdelningen för företagsekonomi.
    Awuah, Gabriel Baffour
    Högskolan i Halmstad, Halmstad.
    Relationships and Networks in the Processes of Establishment of Firms in Transitional Economies: The case of Scandinavian firms in Eastern and Central Europe2006Rapport (Annet (populærvitenskap, debatt, mm))
    Abstract [en]

    Focus on the particular entry mode a firm uses to enter a new market, rather than the process of establishment dominates in extant literature. To fill this void, we apply an establishment process model developed from the network approach to illuminate the web of relationship forms embedded in the establishment process of two Scandinavian firms as they attempt to establish themselves in transition economies. In one case, the results show that Statoil’s process of establishment in Estonia was less time- and resource-consuming because the firm drew support from significant actors in their network of exchange relationships. In the second case, a lack of home and host country support for Scania in Croatia resulted in an arduous and costly process and less stable position in the market, with the firm’s position changing several times as different problems cropped up. In light of the findings from the two cases, theoretical and practical implications for managing the establishment process are discussed.

  • 209. Abraham, Arpad
    et al.
    Koehne, Sebastian
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Institutet för internationell ekonomi.
    Pavoni, Nicola
    On the first-order approach in principal agent models with hidden borrowing and lending2011Inngår i: Journal of Economic Theory, ISSN 0022-0531, E-ISSN 1095-7235, Vol. 146, nr 4, s. 1331-1361Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    We provide sufficient conditions for the validity of the first-order approach for two-period dynamic moral hazard problems where the agent can save and borrow secretly. The first-order approach is valid if the following conditions hold: (i) the agent has non-increasing absolute risk aversion utility (NIARA), (ii) the output technology has monotone likelihood ratios (MLR), and (iii) the distribution function of output is log-convex in effort (LCDF). Moreover, under these three conditions, the optimal contract is monotone in output. We also investigate a few possibilities of relaxing these requirements.

  • 210. Abraham, Arpad
    et al.
    Koehne, Sebastian
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Institutet för internationell ekonomi. CESifo, Germany.
    Pavoni, Nicola
    Optimal income taxation when asset taxation is limited2016Inngår i: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 136, s. 14-29Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Several frictions restrict the government's ability to tax assets. First, it is very costly to monitor trades on international asset markets. Second, agents can resort to nonobservable low-return assets such as cash, gold or foreign currencies if taxes on observable assets become too high. This paper shows that limitations in asset taxation have important consequences for the taxation of labor income. We study a simple dynamic moral hazard model of social insurance with observable and nonobservable saving decisions. We find that optimal labor income taxes become less progressive when the ability to tax savings is limited.

  • 211.
    Abraham, Ben Mathew
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan.
    Kumar, Rohit
    Högskolan i Jönköping, Internationella Handelshögskolan.
    Trust Among Partners in Startups2016Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
  • 212.
    Abraham Tewoldemedhin, Fithawi
    et al.
    Högskolan i Gävle, Akademin för utbildning och ekonomi, Avdelningen för ekonomi.
    Medeubayev, Meiras
    Högskolan i Gävle, Akademin för utbildning och ekonomi, Avdelningen för ekonomi.
    Knowledge Hiding in Consulting Industry: the Case of EY in Kazakhstan2017Independent thesis Advanced level (degree of Master (One Year)), 15 poäng / 22,5 hpOppgave
    Abstract [en]

    Aim: This study aims to explore the knowledge hiding phenomenon among project teammembers in the consulting industry. This study investigated why, when, how and what type ofknowledge team members hide.Methodology: This research applied a qualitative research with inductive approach. Semistructuredinterviews with eleven participants from EY in Kazakhstan were conducted.Secondary data was obtained from existing scientific articles and books.Findings: Findings of the study provided that (i) variables affecting knowledge hiding atindividual level also influence at team level; (ii) the technological and organizational barriershad a minor influence on knowledge hiding at team level; (ii) tacit/explicit and key/commonknowledge are subject to hiding among team members; (iv) three additional variables arediscovered at team level, i.e. laziness, fear of being seen silly and self-study.

    Theoretical contributions: This study contributes to the counterproductive knowledgebehaviour by exploring patterns of knowledge hiding among team members. Additionalknowledge sharing barriers of why and when team members hide knowledge were found. Teammembers hide knowledge when they feel ownership over knowledge and territoriality servesas a mediating tool. Nevertheless, collective knowledge psychological ownership weakensknowledge hiding, because team’s success is more important than individual’s goals.Managerial implications: Organizations are encouraged to nurture team environment, becauseteam members might feel that they are obliged to share their knowledge. Also, managementshould consider to lower territoriality perspectives (e.g. by team buildings, etc.).

    Limitations and future research: Future research should increase the number of respondentsfrom different companies, industries and geographical areas. To validate the three newly foundknowledge hiding variables at team level, they can be tested at individual level. On top of thatfuture research can focus on the effects of interpersonal injustice on knowledge hiding on eachmember, motivational process on knowledge concealing/sharing and cross-cultural differencesof how knowledge concealing is interpreted can be researched.

  • 213.
    Abraham, Yafet
    et al.
    Högskolan i Kalmar, Handelshögskolan BBS.
    Humolli, Ylli
    Högskolan i Kalmar, Handelshögskolan BBS.
    Yusuf, Muse
    Högskolan i Kalmar, Handelshögskolan BBS.
    Framtidsbedömningar: hur organisationer förhåller sig till bedömningar om framtiden2009Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Syftet med denna uppsats är att ta reda på vilka metoder som förekommer vid skapande av framtidsbedömningar samt hur de förhåller sig till de organisationer vi valt.

    Vi har i denna uppsats valt en kvalitativ metod i form av kvalitativa personliga intervjuer, då vi vill få en djupare förståelse kring framtidsbedömningar. Vi har samtidigt valt att arbeta utifrån ett abduktivt tillvägagångssätt.

    Med utgångspunkt från vårt syfte med uppsatsen, har vi identifierat fem metoder som används inom de organisationer vi har intervjuat. Dessa metoder är Intentions, Conjoint analysis, Expert opinions, Ekonometri samt Regelbaserade prognoser. I vår slutsats har vi kommit fram till att dessa metoder är vanligt förekommande inom de organisationer som vi har intervjuat, pga. att metoderna är enkla och billiga att framställa. Dessutom utnyttjas den kunskap och erfarenhet som finns inom organisationerna.

  • 214.
    Abraham, Yafet
    et al.
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Humolli, Ylli
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Yusuf, Muse
    Linnéuniversitetet, Fakultetsnämnden för ekonomi och design, Ekonomihögskolan, ELNU.
    Rådgivningens betydelse för revisionsbyråer: en studie om hur rådgivningen påverkar revisorns oberoende samt relationen till klientföretagen2010Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
  • 215.
    Abrahamson, Martin
    Högskolan på Gotland, Avdelningen för Företagsekonomi.
    Att påverka aktiepriset2009Inngår i: Gotlandsakademikertycker om … / [ed] Adri De Ridder, 2009, s. 9-15Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 216.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Birds of a feather flock together: A study of new shareholders and Swedish IPOs2018Inngår i: Journal of Behavioral and Experimental Finance, ISSN 2214-6350, E-ISSN 2214-6369, Vol. 18, s. 1-17Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper analyzes new individual investors (rookies) and the importance of initial public offerings (IPOs)in attracting rookies to the stock market, which is an issue previous research has not focused on. The paperuses stock ownership records for publicly listed Swedish firms together with data on IPOs for the period2004–2010. We find the proportion of IPO investors among rookies to be larger than for non-rookies andthat rookies are more likely to invest in IPOs than non-rookies. Thus, IPOs appear to attract rookies to alarger extent than non-rookies. Moreover, rookies investing in IPOs have a higher income and hold largerstock portfolios, but they receive lower returns compared with other rookies. In addition, the results showthat even for rookies, sophisticated investors receive higher returns than less sophisticated investors.

  • 217.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Birds of a Feather Flock Together: First Time Investors and IPOs2015Inngår i: Proceedings of 10th Annual London Business Research Conference / [ed] Md. Mahbubul Hoque Bhuiyan, 2015Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Initial public offerings (IPOs) are firms entering the stock market, through offering shares to be publicly traded in the stock market for the first time. Similarly, first time stock investors (rookies) enter the stock market through buying shares. Investment decisions have been interesting to study both for academics and practitioners for decades. In this paper knowledge on IPOs and investment decisions of rookies are brought together. Moreover, rookies who chose to invest in initial public offerings (IPOs) as their entry to the stock market. The study is based on a hand-collected dataset of IPOs and of an ownership registry of all Swedish shareholders. The study shows that IPOs can serve as a first time investment for rookies, however, preferred together with other shares. Rookies investing in IPOs hold larger portfolios and have larger income than other rookies. IPOs attract rookies to larger extent than non-rookies. Thereby, through IPOs the stock market receives not only new firms but also new investors.

  • 218.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Rookies Attracting Rookies2016Konferansepaper (Fagfellevurdert)
    Abstract [en]

    This paper studies initial public offerings (IPOs) and the individual shareholders of IPO firms, with a focus on IPO investment decisions of individual investors (rookies) entering the stock market. The study, which uses a hand-collected dataset of IPOs and an ultimate ownership registry of all Swedish shareholders, analyzes the IPO investment decisions of rookies. This paper aims to analyze IPO investor characteristics but mainly focuses on the importance of IPOs in attracting stock market rookies. The results show that rookies investing in IPOs hold larger portfolios and have higher income than other rookies, indicating sophistication among IPO rookies compared with other rookies. Moreover, the proportion of IPO investors among rookies is compared to that of non-rookies, showing that IPOs attract rookies to a larger extent than non-rookies. IPOs therefore seem to play a previously overlooked role of attracting rookies to the stock market.

  • 219.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Rookies to the Stock Market2015Inngår i: Eastern Finance Association 2015 Program April 8-11, New Orleans / [ed] Professor Daniel Bradley, 2015Konferansepaper (Fagfellevurdert)
    Abstract [en]

    “Rookies tothe Stock Market”Martin Abrahamson*Working paper, please do not quote or publish, without permission from the author [Version,March2015]

    This study focuses on individual investors entering the stock market “rookies”. A unique data set reflecting all individual investor holdings in Swedish stocks over the sample period 2004 to 2010 is used to examine portfolio preferences.Although the average shareholder is aging,the study shows signs of rejuvenation, since rookies are attracted to the stock market. The results show that the majority of the rookies choose one well-known company for their first stock market investment.The rookie characteristics show gender differences, where female rookies have lower income, are older but hold larger portfolios than their male equivalent.

  • 220.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Rookies to the Stock Market: A Portrait of New Shareholders2016Inngår i: Research In International Business and Finance, ISSN 0275-5319, E-ISSN 1878-3384, Vol. 38, nr 3, s. 565-576Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This study examines individuals entering the stock market, “rookies.” The study uses unique ownership data, containing investor holdings of all listed Swedish firms over the sample period from 2004 to 2010, to examine rookies’ stock portfolios. In addition, this study explores investor sophistication among rookies, based on individual characteristics and portfolio composition. Although the average shareholder is aging and leaving the stock market, this study shows there are signs of rejuvenation, with rookies entering the stock market. The results show that the majority of rookies hold under-diversified stock portfolios and choose one large firm as their first stock market investment. Rookie characteristics display gender differences, in which the average female rookie has lower income, is older, but holds a larger stock portfolio than her male counterpart.

  • 221.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen. Högskolan på Gotland.
    Who are They?: - The Swedish and other European Shareholders in Sweden, before and during the current financial crisis2013Inngår i: European Integration in Swedish Economic Research: The 15h Annual SNEE European Integration Conference in Mölle, Sweden May 21st-24th 2013 / [ed] Lars Oxelheim, 2013Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Early working idea of a paper, please do not quote or publish, without permission from the author

     First version, April 2013

    Individual shareholder investors are generally described in literature to act with a short investment horizon, have biases and a typical herding behavior. This article focus on describing the individual investor over the time period 2004-2010, with special interest in new domestic and European investors. Earlier studies of individuals have mainly been based on either aggregated brokerage data and/or surveys, this study is based on the actual individual holdings. The database contains ownership information on all the directly owned shares in Sweden (~ 2 million investor portfolios).

    The study focus on individuals, investing in the stock market for their first time, during the latter years. Previous literature describes the individual investors as declining and aging, which could be interpreted as the beginning of the end of individual shareholders as stock market investors. If there is a future for the stock market as trading arena for individuals, there needs to be some rejuvenation amongst the shareholders. The study show that although the average shareholder is aging, which indicates that shareholders stick to their shares, there are new younger shareholders still attracted by the stock market. Preliminary results also suggest a decline in the gender imbalance amongst shareholders.

  • 222.
    Abrahamson, Martin
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Who Bought Cheap IPOs?: A Study of Shareholders in Swedish IPOs 2006–20162018Inngår i: Proceedings of 2018 Annual London Business Research Conference / [ed] Prof. Mohammad Hoque, 2018Konferansepaper (Fagfellevurdert)
    Abstract [en]

    This paper analyzes initial public offerings (IPOs) and the post-IPO ownership structure of these firms. The study uses stock ownership records of Swedish firms, together with hand-collected IPO data to analyze the price level of the IPO share and its relationship with the ownership structure. This study shows that for cheap IPO stocks (low nominal priced), individual investors hold a relatively large fraction of the shares compared with IPO stocks with higher nominal price. However, there is a size effect, where the breadth of ownership is higher for larger firms. Thereby, the firm can affect their post-IPO ownership structure when setting the offer price. The study also suggests that there are signs of a seasonal effect, where first quarter IPOs in this sample on average yield a higher initial return.

  • 223.
    Abrahamson, Martin
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    De Ridder, Adri
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Allocation of shares to foreign and domestic investors: Firm and ownership characteristics in Swedish IPOs2015Inngår i: Research In International Business and Finance, ISSN 0275-5319, E-ISSN 1878-3384, Vol. 34, s. 52-65Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In this article, we analyze underpricing of initial public offerings (IPOs) and holdings following offerings in Sweden. By exploiting a unique hand-collected data set with information on the ultimate holdings by institutional and individual investors, as well as boards of directors, we find, as most prior studies, that IPOs on average are underpriced. IPOs with low (high) initial return have higher (lower) holdings by individual investors. Institutional investors are, to a greater extent than individual investors, also able to identify underpriced firms.

  • 224.
    Abrahamson, Martin
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Executive Compensation Contracts and Ownership Structure2010Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study executive compensation packages and ownership structures for a sample of firms listed on the Stockholm Stock Exchange over the period 1999 to 2008. The basic question we raise is whether strong CEOs can set their own salaries and bonuses given the composition of group management and institutional ownership. With the use of exclusive ultimate ownership records we can identify the relationship between ownership and executive compensation. Collectively, we find a positive relationship between strong CEOs and compensation. Moreover, compensation is related to the composition of ownership and breadth of ownership. Firms with high foreign institutional ownership are associated with higher compensation to the CEO.  These results affect the possibility of an all European compensation strategy.

  • 225.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Executive Compensation Contracts and Ownership Structure2010Inngår i: / [ed] Prof. Lars Oxelheim, 2010, s. 1-19Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study executive compensation packages and ownership structures for a sample of firms listed on the Stockholm Stock Exchange over the period 1999 to 2008. The basic question we raise is whether strong CEOs can set their own salaries and bonuses given the composition of group management and institutional ownership. With the use of exclusive ultimate ownership records we can identify the relationship between ownership and executive compensation. Collectively, we find a positive relationship between strong CEOs and compensation. Moreover, compensation is related to the composition of ownership and breadth of ownership. Firms with high foreign institutional ownership are associated with higher compensation to the CEO.  These results affect the possibility of an all European compensation strategy.

  • 226.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Strong CEOs and Ownership StructureManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    Purpose

    The purpose of this paper is to examine compensation to Swedish executives over the period 1999 to 2008 and whether domestic and foreign equity ownership influence levels.

    Design/methodology/approach

    We use the strength of the Chief Executive Officer (CEO), defined as the ratio between total compensation to the CEO and total compensation to Group management, as our primary variable of interest. Cross-sectional regression analysis is used to examine if the domiciles of stockholders as well as firm specific factors can predict compensation.

    Findings

    We find a positive relationship between compensation levels to the CEO and foreign institutional investors. Higher foreign institutional holdings reduce the strength of the CEO. Our findings do not support the claim that compensation to CEO is related to firm behaviour or market related valuation measures.

    Practical implications

    This paper finds that holdings by foreign investors are negatively related to the strength of the CEO.

  • 227.
    Abrahamson, Martin
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Valuation of Swedish IPO Companies: Who Receives the Money Left on the Table?2011Inngår i: 2nd Annual Nordic Financial Accounting, 2011Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study underpricing and equity holdings following initial public offerings (IPOs) in Sweden over the sample period 2000 through 2010. By exploiting a unique data set, with information of the ultimate holdings by institutional as well as individual investors in these firms, we make several original contributions to the existing literature related to IPOs as our data are sharper and more detailed than what have been used in prior studies. We document, as most prior studies of IPOs, that they on average are underpriced (i.e., associated with a positive initial return). IPOs with low (high) initial return have higher (lower) equity holdings by retail investors. We find that institutional investors are, to greater extent than individual investors, able to identify firms with a high initial return (i.e. receives the money left on the table). Hence, our data support the generally accepted view that institutional investors are better equipped to process information. We also confirm that the relationship between underpricing (the initial return) and offer price is U-shaped, as first reported by Fernando, Krishnamurty and Spindt (2004). Our multivariate analysis shows that individual investors have preferences for low priced IPOs whereas domestic (foreign) institutional investors have preferences for low (high) priced IPOs. Our analysis of domicile of institutional investors indicates that foreign institutional investors have preferences for holdings in IPOs characterized by a high initial return and large capitalization values. Analysis of overseas institutional holdings indicates existence of information asymmetries related to distance.

     

  • 228.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Valuation of Swedish IPO Companies: Who Receives the Money Left on the Table?2011Inngår i: 2nd Annual Nordic Financial Accounting, 2011Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study underpricing and equity holdings following initial public offerings (IPOs) in Sweden over the sample period 2000 through 2010. By exploiting a unique data set, with information of the ultimate holdings by institutional as well as individual investors in these firms, we make several original contributions to the existing literature related to IPOs as our data are sharper and more detailed than what have been used in prior studies. We document, as most prior studies of IPOs, that they on average are underpriced (i.e., associated with a positive initial return). IPOs with low (high) initial return have higher (lower) equity holdings by retail investors. We find that institutional investors are, to greater extent than individual investors, able to identify firms with a high initial return (i.e. receives the money left on the table). Hence, our data support the generally accepted view that institutional investors are better equipped to process information. We also confirm that the relationship between underpricing (the initial return) and offer price is U-shaped, as first reported by Fernando, Krishnamurty and Spindt (2004). Our multivariate analysis shows that individual investors have preferences for low priced IPOs whereas domestic (foreign) institutional investors have preferences for low (high) priced IPOs. Our analysis of domicile of institutional investors indicates that foreign institutional investors have preferences for holdings in IPOs characterized by a high initial return and large capitalization values. Analysis of overseas institutional holdings indicates existence of information asymmetries related to distance.

     

  • 229.
    Abrahamson, Martin
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Råsbrant, Jonas
    Kungliga Tekniska Högskolan.
    Information Asymmetries among European Investors: Evidence from Swedish IPOs2011Inngår i: 13th Annual SNEE (Swedish Network for European Economic Research) Conference, May 17-20, 2011 . Session F1: European Corporate Finance / [ed] Prof. Lars Oxelheim, 2011, s. 1-16Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study underpricing and equity holdings following initial public offerings (IPOs) in Sweden over the sample period 2000 through 2009. We document, as most prior studies of IPOs, that they on average are underpriced (i.e., associated with a positive initial return). IPOs with a low (high) initial return have higher (lower) equity holdings by retail investors. Our analysis of domicile of institutional investors indicates that foreign institutional investors have preferences for holdings in IPOs characterized by a high initial return and large capitalization values. Analysis of overseas institutional holdings indicates existence of information asymmetries related to distance.

  • 230.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    de Ridder, Adri
    Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap.
    Råsbrant, Jonas
    Kungliga Tekniska Högskolan.
    Information Asymmetries among European Investors: Evidence from Swedish IPOs2011Inngår i: 13th Annual SNEE (Swedish Network for European Economic Research) Conference, May 17-20, 2011 . Session F1: European Corporate Finance / [ed] Prof. Lars Oxelheim, 2011, s. 1-16Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We study underpricing and equity holdings following initial public offerings (IPOs) in Sweden over the sample period 2000 through 2009. We document, as most prior studies of IPOs, that they on average are underpriced (i.e., associated with a positive initial return). IPOs with a low (high) initial return have higher (lower) equity holdings by retail investors. Our analysis of domicile of institutional investors indicates that foreign institutional investors have preferences for holdings in IPOs characterized by a high initial return and large capitalization values. Analysis of overseas institutional holdings indicates existence of information asymmetries related to distance.

  • 231.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Avdelningen för Företagsekonomi.
    Kalström, Robert
    Högskolan på Gotland, Avdelningen för Företagsekonomi.
    Stock splits and changes in ownership structures: evidence from Sweden2009Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Stock splits are supposed to be financial cosmetics. However, this study shows that such corporate events have impact on ownership structure. This study exploits unique data from Swedish Central Security Registration regarding ownership and analyzes the ownership structures in stock splitting firms. Our data consists of exclu-sive semi-annually reported ownership structures of companies listed on Stockholm Stock Exchange. We categorize stock owners as domestic institutional investors, foreign investors and domestic individual investors. The information on ultimate ownership composition in listed companies is rare and more or less exquisite for Sweden.Our results confirm positive abnormal returns surrounding the announcement of stock splits and stock dividends. Moreover, we find evidence on changes in owner-ship structure as well as number of shareholders. The results show evidence on decreasing ownership concentration due to the stock split, which implies a more dispersed ownership structure.

  • 232.
    Abrahamson, Martin
    et al.
    Högskolan på Gotland, Avdelningen för Företagsekonomi.
    Skoghage, Göran
    Högskolan på Gotland, Avdelningen för Företagsekonomi.
    Introduktionskurs, underprissättning och institutionellt ägande: samband mellan prissättning och ägande vid en börsintroduktion2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO’s on the Stockholm stockexchange during the years between 2000 and 2005. Through our analysis we have found factssaying that companies can determine their ownership structure by setting their introductionprice high or low. A high offer price will have more institutional investors than if the price islow. On the other hand the high offer price will also create a greater underpricing which leadsto a higher initial return and greater transformation of wealth between old and new shareholders.

  • 233.
    Abrahamsson, Adam
    et al.
    Blekinge Tekniska Högskola.
    Secic, Kenan
    Blekinge Tekniska Högskola.
    Facebook och dess marknadsföring riktad mot ungdomar: En studie om ungdomars attityd mot marknadsföring på Facebook2016Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Sammanfattning

     

    Titel: En studie om ungdomars attityd mot marknadsföring på Facebook

    Författare: Adam Abrahamsson och Kenan Secic

    Handledare: Anders Wrenne

    Institution: Blekinge Tekniska Högskola

    Kurs: Kandidatarbete i företagsekonomi, FE1453

    Omfattning: 15 högskolepoäng              

    Syfte: Syftet med vår undersökning är att bidra med kunskap kring hur marknadsföring på Facebook kan påverka ungdomar, samt vilken medvetenhet och uppfattning det finns hos denna målgrupp om marknadsföringen på Facebook. Vi är även intresserade av att titta på om det finns eventuella skillnader mellan ungdomarna utifrån perspektiven kritiskt och rationellt tänkande.

    Metod: För att kunna besvara vår frågeställning och uppfylla vårt syfte valde vi att samla in kvantitativ empiri genom enkätundersökning i fyra stycken olika skolor i Karlskrona kommun. Enkätundersökningen genomfördes i sjunde respektive nionde klasser eftersom dessa förväntas ha elever som är 14 respektive 16 år gamla. Totalt fick vi in 169 svar, varav 86 stycken från den yngre målgruppen och 83 stycken från den äldre målgruppen.

    Slutsats: De viktigaste slutsatserna är att vi utifrån studiens resultat och analys kan konstatera att 14 - och 16 åriga svenska ungdomar, i Karlskrona kommun, i det stora hela har en positiv attityd mot marknadsföring på Facebook. Men vi kan också observera att det finns en viss skillnad i attityd mot marknadsföring på Facebook mellan 14 - och 16 åringar beroende på vilken typ av marknadsföring det handlar om. Vi anser att denna skillnad kan bero på att åldersgrupperna befinner sig i olika stadier av den kognitiva utvecklingen, och därmed har kommit olika långt i sitt rationella och kritiska tänkande. 

  • 234.
    Abrahamsson, Alexander
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. 1994.
    Creutz, Simon
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi.
    Stock Market Anomalies: The Day-Of-The-Week-Effect: An empirical study on the Swedish Stock Market: A GARCH Model Analysis2018Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    Background: The day-of-the-week effect has been a widely studied field ever since the concept was introduced in the early 1970s. Historically, negative returns on Mondays have been the most common finding. In line with improved market efficiency, researchers have started to question the existence of this anomaly.

    Purpose: The purpose of this study is to examine the weak-form efficiency level within the Swedish stock market by using sophisticated statistical approaches. The authors aim to investigate if the day-of-the-week effect was demonstrated between 2000 and 2017.

    Method: To properly provide answers to this investigation, a quantitative study has been conducted on the OMXS30. The data has been analysed by using different kind of sophisticated statistical methods such as GARCH and TGARCH.

    Conclusion: The results show that the day-of-the-week effect was not demonstrated within the OMXS30 during this time period, providing evidence for improved market efficiency.

  • 235.
    Abrahamsson, Anders
    Växjö universitet, Fakulteten för humaniora och samhällsvetenskap, Ekonomihögskolan, EHV.
    Sustainopreneurship - Business with a Cause: Conceptualizing Entrepreneurship for Sustainability2007Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This thesis presents a tentative definition of the concept of sustainopreneurship - in the most simplified form described as entrepreneurship and innovation for sustainability - “Business with a Cause”. The concept takes its departure from generic entrepreneurship theory development, its extensions and further contextualization into the domains of sustainability, primarily through recent research. A literature review provides core references related to the conceptualization of sustainability entrepreneurship. A claim is made that there is a need for further conceptual development, especially viewed in contrast to the empirical material and experience, when digesting the literature that deals with concepts preceding sustainopreneurship. These concepts are eco-preneurship and social entrepreneurship, as well as current descriptions of sustainability entrepreneurship, including some sources where the word sustainopreneurship in itself is introduced for the first time. The methodological approach used when conducting the literature review is an analytical stance. Additional analysis, integrating and extending the reviewed sources, leads us to a performative definition of sustainopreneurship. This tentative definition is presented as an imagined prospective wordbook entry in a “future history” format. One of the key distinctions in between entrepreneurship in general and sustainopreneurship, is that sustainopreneurship is mission- and cause oriented - business activity is used as a means to solve sustainability-related problems. In short, to turn business activity from being a part of the problem to be a part of the solution.

    This world of ideas is set in contrast to the practical enaction of On a Mission Sweden – Inc. Ass, and the seven brands developed from this business platform – Club PuLS™, DJ Anders, SEEDS Sustainability Investment Fund, SEEDS Magazine, Ignition®, SLICE Services and Publishing™ and S*E*N*S*A. Three of these only reached conceptual stage for future potential launch. Four got established, and of these; one idle, two spun off in their own ventures, and one intended to spin off during 2007. Entrepreneurship as a concept to describe the nature of these ventures was experienced as insufficient, until 2003, when the concept of “sustainopreneurship” was found by serendipity. The conceptual dissatisfaction with “entrepreneurship-as-usual”, together with finding this new concept, made me instantly embrace this concept in the moment when stumbled upon. Another major driver for this work is a strong aspiration to take the abstract, general words and statements from world summits and conferences to the practical, hands on, down to earth, grass-root, local level with real world interaction to make possibilities of the problems related to the sustainability agenda. The ventures created from a time span of over seven years, forms a vast, deep, dense, intense and extremely rich “gross” empirical base from where the study collects its selective “net” material relevant for this study. The methodological approach to make sense and use of these serial and parallel self-initiated and self-experienced venturing processes is enactive research. The enactive research provides an opportunity to test the suggested formulation of sustainopreneurship – from the abstract idea to the concrete interaction. A special form of ethnography is used named self-ethnography. The ventures who have proven to perpetually evolve, develop and sustain are focused; On a Mission Sweden – Inc. Ass. and Ignition®. These ventures have provided the most significant change in both idea development, practice, and effect - both regards my inner world of insight breakthroughs and personal development, and the findings on a more abstract, conceptual, theoretical level. In order to highlight the three key dimensions of the concept, some key courses of events have been selected where they are considered to hold illustrative power: Firstly, the central events before the formalized venturing. Secondly, the milestones singled out during the venturing. Thirdly, some post-venture reflections around the process as such. The ethnographic style of the tales of the field is predominantly realist, with some degree impressionist.

    The final chapter summarizes and presents an intermediary conclusion whether the concept has met the test and also discusses the meaning of the exercise as a whole. My own function is examined and evaluated briefly. The promise of the conceptual introduction is contrasted towards the approaches-as-usual regards the sustainability agenda that introduced the thesis, and some key points are delivered. Venturing in the name of sustainability allows agents to “act outside the box” related to the institutional framework that governs the structures that is set to solve the problems today, equipped with an upgraded mindset, operating with an agility made possible by the flexibility offered by creative business organizing. The quest to make (business) opportunities from the agenda set by sustainability, and organizing upon them in itself creates a sustaining meaning internally within the team to be able to ride through the storms – the same force traditionally driving NGO’s “not-for profit”, now coupled with a good business sense operating “for-profit”, with profit as a means, not as an end in itself - in a new in-between-land named “for prosperity”. When properly understood from knowledge increasing among other stakeholders than the sustainopreneurial teams and their closest supporters and early adopters, the welcoming of sustainopreneurial ventures are destined to increase. Proliferation and diffusion of sustainopreneurship in idea, applied interaction and reflective practice beyond this point can turn sustainability to be the main driver for business activity, internalizing the external sustainability demands as the primary purpose of the business creation and idea, forming its strategic intent, and integrated in its “organizational DNA”. Sustainopreneurship holds the power to give even more leverage to forces emerging from the business world that contributes to sustainability. Throughout the process, a question has been emerging to serve as a new opening for further interaction, where the claim is that sustainopreneurship delivers a good part of the answer;

    How can we innovate and interact in order to reach a critical mass of people and energies to create a sustainable world?

  • 236.
    Abrahamsson, Anna
    et al.
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Beckne, Stina
    Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
    Hur värderas en trend?: Lagerredovisning i konfektionsbranschen2018Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Titel: Hur värderas en trend? Lagerredovisning i konfektionsbranschen.

    Bakgrund: Varulagret är en av de stora tillgångsposterna i balansräkningen förkonfektionsföretag. Det är därför viktigt att värderingen av det blir rättvisande och ger korrektinformation till företagets intressenter. Eftersom trender idag rör sig allt snabbare riskerarföretagets varulager att utsättas för större inkurans än tidigare, vilket gör det svårare attvärdera. Detta göra att företag i sin strävan efter legitim lagerredovisning behöver förhålla sigtill sitt sociala kontext. Det blir grunden till studiens problemformulering och syfte som därförämnar identifiera det sociala kontext som ligger till grund för varulagersredovisning ikonfektionsföretag.

    Syfte: Studien avser att ge en förståelse för hur det sociala kontextet formar redovisningen avvarulager i konfektionsbranschen. Syftet är att komplettera kunskapen om hurkonfektionsföretag bemöter utmaningarna och osäkerhetsfaktorerna vid lagerredovisning.

    Metod: Utifrån befintlig litteratur har ett socialt kontext tagits fram, vilket företag behöverförhålla sin lagerredovisning till. Uppsatsen består sedan av en kvalitativ intervjustudie medföretag i konfektionsbranschen. Intervjuernas syfte är också att identifiera ytterligare faktorersom kan påverka hur företag formas gällande lagerredovisning.

    Resultat/Slutsatser: Uppsatsens resultat visar att företag idag är medvetna om problematikenmed de snabbrörliga trenderna men det är inget som de tar större hänsyn till i sinlagerredovisning. Den belyser också att lagerredovisning i branschen i dagsläget ärstandardiserad.

  • 237.
    Abrahamsson, Anna
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Sundqvist, Emma
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Sikta mot stjärnorna med mentorskap- och nå toppen?: En studie om det elektroniska mentorskapets framtid2008Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [sv]

    De första försöken till att systematisera mentorskapet förekom redan på grekernas tid, 1000 fkr då kung Odysseus utsåg sin gode vän Mentor att vårda och fostra hans familj medan han själv deltog i det Trojanska kriget. Trots mentorskapets tidiga ursprung blev fenomenet inte aktuellt i Sverige förrän på 1980-talet, efter det att arbetsgivare insett betydelsen av personalutbildningar och personalutveckling. I dagens lär- och kunskapstörstiga samhälle med ett högt tempo blir det alltmera angeläget med eftertanke och reflektion kring både arbets- och livssituationen. Mentorskap symboliserar en relation mellan en vis person som utbyter erfarenheter och kunskap med en mindre erfaren person för såväl personlig- som karriärmässig utveckling. 2000-talets teknologiska revolution har även möjliggjort öppningar för andra mentorskapsmetoder. Det elektroniska mentorskapet är ett exempel, vilket grundar sig på en virtuell interaktion. Denna metod står i motsats till det traditionella mentorskapets fundamentala idéer som innebär fysiska träffar, vilket medför en viss kritik till metoden. Oberoende av vilken uppfattning som delas angående det elektroniska mentorskapet, är det förutspått att Internet och e-post användningen kommer att öka i användandet. Den delade uppfattningen angående de olika mentorskapsmetoderna och den begränsade forskning kring ämnet, leder till problemformuleringen;

    I vilken utsträckning skulle ett elektroniskt mentorskap kunna ersätta det fysiska mötet mellan mentor och adept i framtiden?

    Att kartlägga huruvida ett elektroniskt mentorskap skulle kunna bidra till ett nyttjande av erfarenhetsutbyten, och därmed vara ett framtida alternativ till det traditionella fysiska mentorskapsmötet är syftet med studien. För att uppnå syftet krävs en definiering av mentorskapets historiska utveckling och introducering till dess karaktär och betydelse. En diskussion om ett tentativt innehåll i ett framtida elektroniskt mentorskap bör genomföras, för att slutligen kunna bedöma på vilket sätt ett elektroniskt mentorskap skulle kunna bidra till ett ökat, respektive minskat användande av det traditionella mentorskapet. Detta genom att argumentera för det elektroniska mentorskapets olika barriärer och möjligheter.

    För att angripa problemformulering och syfte har vi utgått från det deduktiva angreppssättet. Det återspeglar valet av att utgå från befintlig teori som grund för den empiriska studien, för att genom tolkningar utveckla befintlig teori. Den teoretiska referensramen har koncentreras kring fem huvudområden; mentorskap, mentorskapets matchningsprocess, elektroniskt mentorskap, barriärer och möjligheter med ett elektroniskt mentorskap samt förändringsprocesser.

    Studien grundar sig på en kvalitativ ansats bestående av djupintervjuer som genomförts med intressentgrupper besittande av skilda erfarenheter kring ämnet.

    Vi anser inte det elektroniska mentorskapet ersätta det traditionella fysiska mentorskapet, i och med att kontexten bör beaktas. Den ena metoden behöver därmed inte uteslutas mot den andra. Det framtida mentorskapet förutspår vi därför bestå i en kombination av det elektroniska samt traditionella mentorskapsmetoderna. Detta med förutsättning att inställning och attityd till det elektroniska mentorskapet förändras, samt att mottagligheten till den virtuella världen anammas.

  • 238.
    Abrahamsson, Annika
    et al.
    Blekinge Tekniska Högskola, Sektionen för management.
    Bernström, Angelica
    Blekinge Tekniska Högskola, Sektionen för management.
    Gustafsson, Jonna
    Blekinge Tekniska Högskola, Sektionen för management.
    Målstyrning i offentlig verksamhet: En studie av de anställdas upplevelser och deras delaktighet i målstyrning på Skatteverkets Blekingekontor / Result control in the public sector – A case study of the experiences of the employees regarding their participation in result control at the local Tax Offices in Blekinge2008Independent thesis Basic level (degree of Bachelor)Oppgave
    Abstract [sv]

    Sammanfattning Titel: Målstyrning i offentlig verksamhet – En studie av de anställdas upplevelser och deras delaktighet i målstyrning på Skatteverkets Blekingekontor. Författare: Annika Abrahamsson, Angelica Bernström och Jonna Gustafsson Handledare: Eva Lövstål Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi 15 hp Syfte: Syftet med studien är att beskriva och försöka identifiera vad det får för konsekvenser på lokal nivå att en målstyrd offentlig verksamhet samtidigt är en hierarkiskt uppbyggd organisation där besluten fattas på en högre nivå. Det vi främst behandlar i vår studie är hur målen och målstyrningen upplevs av de anställda och vad det är som påverkar att de ska känna sig delaktiga. Metod: Studien genomfördes på Skatteverkets Blekingekontor med hjälp av tre kvalitativa intervjuer med en chef och två informatörer. Vi genomförde även en kvantitativ enkätundersökning bland de anställda. Detta för att få ett bra underlag till att besvara vår frågeställning. Slutsatser: Vår studie visar att konsekvensen av att Skatteverket är en målstyrd verksamhet där målen sätts högt i hierarkin blir att de anställda på lokala kontor upplever en begränsad delaktighet när målen sätts. De anställda upplever dock till viss del att de är delaktiga i att utforma sin egen arbetssituation, trots att de lokala målen tilldelas dem. Vi gör även tolkningen att kommunikation kring mål är en bidragande faktor till hur meningsfulla målen anses vara. Samtidigt leder kommunikation vanligtvis till att de anställda upplever en högre grad av delaktighet på sin arbetsplats.

  • 239.
    Abrahamsson, Axel
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Nordén, Fredrik
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Värdering till verkligt värde - En kvantitativ studie om företags efterlevnad av upplysningskraven i IFRS 132018Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
  • 240.
    Abrahamsson, Axel
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Nordén, Fredrik
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Odenå, Oscar
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Efterlevnadsgraden av IAS 36 p. 134 - Utifrån ett isomorfistiskt perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 241.
    Abrahamsson, Bertil
    et al.
    Linköpings universitet, Ekonomiska institutionen.
    Ljungberg, Erik
    Linköpings universitet, Ekonomiska institutionen.
    Vad är en bantad balansräkning?2004Independent thesis Advanced level (degree of Magister)Oppgave
    Abstract [sv]

    Bakgrund: Under senare år har det blivit vanligare att företagen i tidningsartiklar och årsredovisningar talar om att de har ”bantat” sin balansräkning. Företag använder begreppet i flera olika sammanhang och för att signalera att åtgärder som är positiva för företagen genomförts. Innebörden och konsekvensen av de åtgärder som vidtagits i företagen varierar dock kraftigt.

    Syfte: Syftet med vår magisteruppsats är att utreda vilken innebörd begreppet ”bantade” balansräkningar har för ett antal företag inom olika branscher.

    Genomförande: I undersökningen valde vi ut företag noterade på Stockholmsbörsen som offentliggjort att de genomfört bantningar av sina balansräkningar. Genom att studera tidningsartiklar och årsredovisningar har vi utrönt vilka åtgärder som vidtagits av företagen samt effekterna av de genomförda åtgärderna.

    Resultat: En bantning av en balansräkning innebär att åtgärder för att minska tillgångsmassan skett. Vilka dessa åtgärder är och vilket syftet med dem är varierar dock kraftigt. Några exempel på åtgärder som företagen utfört är extra aktieutdelningar, sale and lease back, outsourcing, försäljning av dotterbolag och återköp av egna aktier. Användningen av begreppet sker mycket godtyckligt. Effekterna av åtgärderna varierar, några vi funnit är minskad skuldsättning, ökad skuldsättning, minskade tillgångar och ökad lönsamhet.

  • 242.
    Abrahamsson, Caroline
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Swedish SME companies revisited ten years after2017Student paper other, 5 poäng / 7,5 hpOppgave
  • 243.
    Abrahamsson, Caroline
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    The advantages of social capital for businesses on Facebook2017Student paper other, 5 poäng / 7,5 hpOppgave
  • 244.
    Abrahamsson, Caroline
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    The nature of friends on Facebook2017Student paper other, 5 poäng / 7,5 hpOppgave
  • 245.
    Abrahamsson, Caroline
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Lezis Israelsson, Jennifer
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Nilsson, Viktoria
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Identifying influencers on Instagram: Important factors to consider when identifying influencers to use for sponsorships and collaborations2018Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
    Abstract [en]

    The growth of the Internet and social media has led to companies considering the use of influencers in sponsorships and collaborations on Instagram. The subject has been problematized and the gap found is a need for a framework combining different factors when identifying influencers, which resulted in the following research question; From both a company- and consumer perspective, which factors are important to take into account when identifying an influencer for sponsorships and collaborations on Instagram?

    The purpose is first to identify and incorporate important factors discussed in previous research into a proposed framework, which aims to be used when identifying influencers to sponsor on Instagram. Second, after conducting the empirical research, the framework is extended depending on the new collected information. Background theories and concepts that lay the foundation to influencer marketing are presented. Also, previous frameworks regarding identification of influencers are introduced. The theoretical framework chapter is concluded with a proposed framework alongside introducing the factors.

    Abductive research strategy is used as well as a method triangulation, using both a qualitative and a quantitative approach. The study is an explorative research due to conducting both a documentary analysis and a questionnaire. The factors studied have shown to be of different importance for companies and consumers.

    The findings indicate that there are multiple types of influencers. The Updated influencer identification model consists of seven important factors; ideal, trust, popularity, productivity, managing sponsorships and collaborations, information content and visual aspect.

  • 246.
    Abrahamsson, Catrin
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Atterfors, Sofia
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Erlandsson, Sofia
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Från ideell förening till hybridorganisation - En kvalitativ studie i elitidrottsföreningar2015Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 247.
    Abrahamsson, Catrin
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Blixt, Elizabeth
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Lean - effektivitet och minskning av slöseri till priset av stress?: En kvalitativ studie av teamworks och kommunikationens påverkan på anställdas upplevda stress2016Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
  • 248.
    Abrahamsson, Charlotta
    et al.
    Blekinge Tekniska Högskola, Institutionen för ekonomi och samhällsvetenskap.
    Mattsson, Tuve
    Blekinge Tekniska Högskola, Institutionen för ekonomi och samhällsvetenskap.
    Finansiell riskredovisning2001Independent thesis Basic level (degree of Bachelor)Oppgave
    Abstract [sv]

    Forskningsproblem: De två forskningsfrågor vi utgått från i denna studie är: ? Hur ser företagens riskredovisning ut på deras hemsidor idag? ? Hur ser företagens avvägningar ut vid redovisning av risker och riskpolicyer? Vi tittar även närmare på om det kan vara lämpligt att dela in företagen i olika grupper till exempel efter bransch och lönsamhet. Syfte: Vårt syfte är att kartlägga företagens riskredovisning till aktiemarknaden på deras hemsidor och att undersöka de avvägningar som företagen har gjort vid beslutet att redovisa/inte redovisa dessa risker och policyer. Metod: Detta är en kvantitativ totalundersökning som utförts med hjälp av en enkät och studier av de aktuella företagens hemsidor. De företag som ingår i vår population är alla A-listade företag på Stockholms fondbörs som uppgivit en svensk kontaktadress via e-mail på deras hemsidor. Slutsatser: Enligt våra observationer redovisar företag risker i följande ordning efter fallande förekomst, valutarisker (64%), ränterisker (58%) samt finansieringsrisker (47%). Motsvarande siffror för policyerna är genomgående lägre men rangordningen är densamma: valutapolicy (63%), räntepolicy (37%) samt finansieringspolicy (24%). Vi ser även tecken på en medveten avvägning i dessa frågor från företagen. Den skillnad vi här ser mellan företagens värdering av riskerna och policyerna är att finansieringsrisken/ policyn värderas högt av företagen i förhållande till den benägenhet att redovisa som vi har observerat i denna studie. Det verkar vara som att en stor anledning till att begränsa denna typ av information, utifrån företagens perspektiv, är att den begränsar handlingsfriheten. Däremot verkar brist på verktyg för informationsförmedling inte vara ett problem. Vi finner tendenser som indikerar att branschindelningen kan vara en lämplig indelning för företag med tanke på deras riskredovisning, medan lönsamheten verkar ha störst inflytande på företagens redovisning av finansieringsrisker och policyer.

  • 249.
    Abrahamsson, Daniel
    et al.
    Högskolan i Kalmar, Handelshögskolan BBS.
    Eriksson, Jens
    Högskolan i Kalmar, Handelshögskolan BBS.
    Larsson, Martin
    Högskolan i Kalmar, Handelshögskolan BBS.
    Oberoende skivbolag i förändringstider: Om den förändrade affärslogiken i skivbolagsbranschen2009Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.

    From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear. Instead, the future will consist of music companies where the phonograms mainly will function in marketing purposes and the income will come from other sources like advertising, sponsorship and synchronisation et cetera. The record labels, as we know them, are indeed a fading phenomenon.

  • 250.
    Abrahamsson, David
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Nationalekonomi.
    Gasa eller bromsa?: En studie om bilförarens hastighetsval och effekten av höjda böter2014Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
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