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  • 251.
    Claeys, Anthony
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Le Gal, August
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sustainable Last Mile Logistics in Urban Food Retail: Case of Axfood, a Swedish Food Retailer2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: The increasing importance given to sustainability issues by governments, companies, consumers, suppliers, researchers, students and the authors of this paper in addition to the scarce empirical studies on the topic of sustainable last mile logistics operations in the food retail industry in Sweden provides relevance to the choice of topic. This paper presents an exploratory single-case study on a Swedish food retailer with a strong sustainability-oriented decision-making body, and will seek to understand how they manage to adopt best sustainable practices and which drivers and most responsible for it.

    Objective: The aim of this study is to present through an empirical study, how food retailers operate their last mile logistics operations according to the triple bottom line approach, contributing to this young field where a profusion of data to confirm the existing theory remains deficient. Furthermore, the focus is placed on the different drivers for food retailers to adopt sustainable practices in their transportation operations from the distribution warehouse to their stores located in urban areas.

    Approach: A Swedish food retailer that strives for best practices will be studied in order to obtain key empirical data, which will allow the authors to compare theory and empirical data.  The study will focus on the sustainability-oriented operations approach in the Last Mile Logistics of the chosen retailer and observe the different drivers regarding their operations following all aspects of the triple bottom line. A single-case study analysis of a leading company in terms of sustainability-driven operations will provide more insight on how this “category” of food retailers manages to operationalize their environmental-friendly culture and strategy for inbound Last Mile Logistics successfully, without losing their competitive edge and remaining economically sustainable.

    Findings: After juxtaposing the secondary data issued from the existing theories on sustainable LML in the food retail industry to the primary data obtained from Axfood, a Swedish food retailer, the results have demonstrated that a business cannot neglect economic drivers to be financially sustainable, (cost optimization, enhanced efficiency, etc.) it remains important and cannot be overridden to enable a shift towards optimal sustainability practices in LML operations. However, the drivers that have proven to make the cut in order to succeed in achieving best sustainable practices are; a highly proactive management, stakeholder pressure (particularly consumers and NGOs amongst others) and innovative technology (including those that imply a short-term economic trade-off for long-term greater good to the TBL dimensions).

    Keywords: Sustainability; Sustainable practices; Last Mile Logistics; Sustainable Last Mile Logistics; Triple Bottom Line; Food Retailers; Food Retail Industry; Drivers.

  • 252.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Plagiarism by the profession: some experience from Sweden2014In: Приоритеты развития современного образования: Теория, методология, практика: (Priorities of developing of modern education: Theory, methods, praxis) / [ed] Atahova. V.N., Kharkiv: Народна украiнськая академiя (Peoples Ukranian Academy) , 2014, 1, p. 65-80Chapter in book (Other academic)
  • 253.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reflections about Italian academic life in Economia Aziendale and its evolution2015In: Financial Reporting, ISSN 2036-671X, no 2, p. 5-25Article in journal (Refereed)
    Abstract [en]

    Applicants for habilitation to Associate and Full professor in Economia Aziendale has during two years been evaluated by a commission, containing four Italian professors and one international professor. Me, being the international evaluator, present here some of my observations and impressions from the evaluation and present some reflections about the evolution of the Italian academic system and the subject, Economia Aziendale. My main conclusion, that the tradition of the subject is, at least in the short run, at threat due to the push towards internationalisation, could be regarded as rather pessimistic. But it is also a call for governed development, which should benefit all of us in the area, the whole international community. 

  • 254.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Togetherness as a governance system for guiding and developing the employees and the university2016In: Кадровый потенциал современных образовательных систем: Состояние и перспективы / [ed] Е.В.Астахова, Народная украинская академия, Харков, Украина , 2016Chapter in book (Refereed)
  • 255.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “Vaskar” storföretagen aktieägarnas pengar?2014In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 1, p. 40-42Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Få belägg finns för att CSR ger vinst och ur ett strikt marknadsliberalt perspektiv är det oansvarigt att dela ut ägarnas pengar till filantropi. Det skriver professor Sven-Olof Yrjö Collin. Själv hoppas han dock på ett uppsving för den företagsform som ser samhällsbidrag som en självklarhet.

  • 256.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University.
    Ahlberg, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Berg, Karin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Broberg, Pernilla
    Kristianstad University.
    Karlsson, Amelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The auditor as consigliere in family firm2017In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.

    Design/methodology/approach

    The concept is tested through a survey conducted on 309 Swedish auditors.

    Findings

    The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.

    Research limitations/implications

    The survey is limited in response rate and in separating governance situations from consigliere functions.

    Practical implications

    With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.

    Social implications

    Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.

    Originality/value

    The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

  • 257.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gupalova, Ia
    Female drain: A comparative study of Ukrainian and Swedish students’ preferences for mobility: ("Утечка" женщин: Сравнительный анализ мобильных предпочтений украинских и шведских студенток)2014In: Вченi записк: Харкiвського гуманiтарного унiверситету "Народна  украiнськая академiя", Том XX.: (Scientific Works: Of Kharkiv University of Humanities "People’s Ukrainian Academy", vol. 20.) / [ed] Астахова В.I (Astahova), Kharkiv: Народна украiнськая академiя , 2014, 1, p. 197-209Chapter in book (Refereed)
    Abstract [en]

    Every country would like to retain citizens with high action capacity and education. Ukraine is experiencing a mobility pattern that can be termed a Female drain. Through a sample of students from Sweden and Ukraine, we find that females have higher mobility preferences than males. Our results shows, however, that Swedish females lack an emigration preference, while Ukrainian females have a very high preference for emigration. We believe that Female drain is not solely induced by opportunities of individual wealth, but is driven by needs that can be satisfied by a welfare state directed towards childcare and female work opportunities.

  • 258.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Gustafsson, Lina
    Kristianstad University.
    Petersson, Emma
    Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Options are a CEO's best friend: executive compensation in Swedish listed corporations2014In: IUP Journal of Corporate Governance, ISSN 0972-6853, Vol. 13, no 3, p. 40-71Article, review/survey (Refereed)
    Abstract [en]

    Ownership influences both the level and composition of executive compensation. The present study examines this by adding identity of the owner and the owner's capacity to create a governance strategy to the traditional ownership concentration measure. Through a test on Swedish corporations listed as on 2008, it is found that the identity of the owner influences the level of compensation, and the concentration of ownership negatively influences the propensity to use options. This is interpreted as a sign that options are not so much an incentive instrument, aligning the CEO's interest with the absent owners' interest, but more of a recruitment instrument and an indication of CEO strength

  • 259.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

    With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

  • 260.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ottosson, Sara
    EY Sweden.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth.
    Governance strategy and costs: board compensation in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed)
    Abstract [en]

    Shareholders are not identical, but differ in their objectives and actions. One difference is the level of delegation of the principal functions to the board, which we suggest can be observed through the level of directors’ compensation. We analyze the difference in board compensation through the concept of governance strategy and suggest two distinct categories of shareholder strategies: the company governance strategy and the financial governance strategy. These strategies create different distributions of governance costs, which we separate into principal costs and agency costs. We claim that the financial governance strategy adopts a higher level of delegation, which implies that the principal costs are assumed by the corporation and that agency costs are higher. This in turn can explain the higher compensation for the directors of the board compared to compensation under the company governance strategy. We test our hypothesis using a three-year panel of Swedish listed corporations and find that shareholders pursuing a financial governance strategy are associated with higher levels of board compensation. These findings suggest the existence of differences in governance strategies, reflected in governance costs through board compensation, among different types of shareholders in a corporation.

  • 261.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ottosson, Sara
    Öjhage, Nina
    Оплата труда работодателя: Оплата труда членов совета директоров Швеции2014In: Корпоративное управление как фактор повышения инвестиционной привлекательности: Коллективная монография / [ed] Zavyalova, E., Kondratyev, V., Moscow: MGIMO-university , 2014, , p. 311Chapter in book (Other academic)
  • 262.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Smith, Elin
    Högskolan i Kristianstad.
    Umans, Timurs
    Högskolan i Kristianstad.
    Broberg, Pernilla
    Högskolan i Kristianstad.
    Tagesson, Torbjörn
    Linköpings universitet.
    Mechanisms of corporate governance going international: Testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

    Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.

    Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

    Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.

  • 263.
    Cronholm, Carl
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Skrak, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Toliat, Arwand
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrsystem och kreativitet i projektstyrning: En fallstudie om tillämpningen av styrsystem och kreativitet i projekt2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem discussion: The interest for research in creativity- and innovation has strongly increased in the modern time, especially during the 21th century. Creativity and innovation can be described from several different perspectives and definitions depending on the context and phenomenon being studied. At the same time, the importance of project management is increasing which is considered to depend on the complex business environment and the high competitiveness. Proper project management is considered to be of large importance for successful projects. There is a potential conflict between control and creativity, and a balance between the two is thus required to achieve the desired result.

    Purpose: By studying how project processes occurs in projects and and how control and control systems are balanced with the creative processes, we will contribute to increase the understanding what type of control that is characteristic in each project process and how it interacts with creativity. The purpose is therefore to identify and compare the studied company’s adaptation of control system in relation to creativity processes with existing theory in creativity research. In this manner we propose a model for how projects can be controlled depending on situation and type of creative thinking, depending on the different project processes.

    Method: A case study has been conducted at IST, a developing IT-company. The study has a qualitative approach, where semi-structured interviews of project managers have been used to gather the empirical material.

    Conclusion: Different approaches to creativity in different situations are required in order to be successful in project management. Project management can result in increased intrinsic motivation for employees if the control systems are designed in the right way. Understanding when different types of creativity is needed in the different project processes is essential. The different project processes requires different types of control, in closed problems. All four types of control system were active during the different project processes. Although all four control systems aren’t considered to be equally active during respective process, boundary and interactive are for example more active during initiation, while boundary and diagnostic were more active during planning.

  • 264.
    Cudjoe, Emmanuel Gyaben
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ibiyemi, Kayode
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Improving business performance in medical device manufacturing companies through supplier relationships2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The globalization of markets, competition in the market place, shareholder activism has compelled firms to rethink their way of doing business. In today’s world stakeholders are placing much emphasis on supplier relationships given that the survival of firms depends on the type of relationship that exists between the supplier and the buying firm. The maintenance of supplier relationships is a complex task due to differences in interest and the opportunistic behaviour which may be on the part of the supplier or the buyer. For this reason, firms have to look out for supplier relationships that can improve their business performance and enhance their competitive advantage.

    Purpose:     The purpose of the study was to investigate the relationship that exists between medical devices manufacturers in Sweden and their key suppliers, and the reasons for establishing relationships. The authors were also interested in knowing how this relationship ultimately leads to improved business performance.

    Method: The authors used positivist perspective and a deductive approach for this thesis. The sampled firms in this study are Arcoma AB, Baxter and Cellavision and a convenience sampling method was used in selecting the companies. The empirical data for this study was collected through interviews with senior management personnel of the three companies whose head offices are located Lund and Växjö in Sweden.

    Results, conclusions: The supplier relationships established by Arcoma, Baxter and Cellavision, and their key suppliers was found to be collaborative. The quests to improve on quality, reduce cost and increase the responsiveness of the supply chain are some of the reasons why firms establish collaborative relationships. Establishing collaborative relationships with key suppliers leads to improved operational and financial business performance. Improvements in operational business performance could be in the form of reduction in defects, improved compliance with quality standards, and improvement in delivery reliability and reduced lead times. The benefits to the firms in terms of financial performance stems from cost reduction and the offering of competitive prices in the marketplace which leads to increased market share and revenue expansion.     

  • 265.
    Dagberg, Alexandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Thorén, Alexander
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tozzi, Giovanni
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Velichkov, Kalin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Minimizing the risk of material shortage and waiting times via an improved order to delivery process: A study conducted within IV Produkt in Växjö2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ~ 3 ~ Abstract Master Program in Business process and Supply Chain Management Degree Project in Logistics 15 hp, Course 4FE06E Authors: Alexandra Dagberg, Alexander Thorén, Giovanni Tozzi, Kalin Velichkov Tutor: Roger Stokkedal Examiner: Helena Forslund Title: “Minimizing the risk of material shortage and waiting times via an improved order to delivery process – A study conducted within IV Produkt in Växjö” Background: Inventory Management activities have gained a relevant importance over the time in reducing uncertainties at both upstream as well as downstream levels of the supply chain, allowing a smooth material flow between chain members while responsively meeting customer demand. Control activities over the inventory represent a challenged and controversial aspect for most of today’s companies, including IV Produkt. Problem discussion: IV Produkt has, due to the rapid growth during the last ten years, fallen behind the area of inventory management as well as internal material handling process. The reason is that the company has not been able to develop these functions with the same pace as the economic growth. Consequently, the firm is facing difficulties to efficiently supply assembly lines, causing material shortage and waiting times. Research questions: RQ1: - How is the order to delivery process, from material supply functions to the Assembly line 2, at IV Produkt built up today? RQ2: - How can the order to delivery process of raw material and semi-finished products, between material supply functions and the Assembly line 2, be improved in order to minimize the risk of material shortage and waiting times? RQ3: - How can the physical storage of raw material and semi-finished products be structured within the studied area in order to support RQ2? Method: This thesis represents a descriptive case study conducted via a positivistic perspective and a deductive approach. Data was collected by interviews, observations and questionnaires, as well as via academic literature procured via a research in Linnaeus University’s library and via the use of approved web databases. Results are based on quantitative data collected from the studied company, guaranteeing the scientific credibility of the thesis. The respect of ethical principles were ensured by a discussion with company to mutually agree on the confidentiality of the presented information. Conclusion: The conclusion shows how the studied order to delivery process is built up today, highlighting several kind of waste in the current material and information flows. As a result, several actions, such as an extended use of the data system, the application of Kanban and the implementation of the ABC logic, in combination with a new proposed storage layout, were identified and proposed in order to minimize the risk of material shortage and waiting times.

  • 266.
    Dahl, Victor
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Oscar
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johnsson, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nyttan med styrverktyg inom små konsultföretag: Differentiering och legitimitet på marknaden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Problem: The consulting branch can be recognized by having a high turnover of operators. One reason for this is that the market can be lucrative with its low entry barriers. But why do many operators disappear as soon as they enter the market? Is it because of a lack of strategy and management tools? Could it be due to the difficulty for small businesses to create solid brand legitimacy, and is there a possibility to strengthen it by using management tools? The company used in this study is a small consulting company that desires to strengthen their brand legitimacy with the aid of differentiation strategy in the market.

    Purpose: With the help of a self-made evaluation model, the purpose of this study is to evaluate different long-term management tools geared towards small consulting and service companies. By evaluating the pros and cons of the three selected management tools and then apply those at a small consulting company, an expectation is that the study could lead to recommendations regarding the management tools benefits and possibilities for adaption.

    Method: In the methodology section the methodological choices of the study are explained. There is also a presentation of the research approach that has been used. Furthermore, the selection of data and the criticism of the sources used in the study are discussed.

    Results and conclusion: After that the management tools had been evaluated using the evaluation tool, it was found that there was no optimal management tool but that they all contained valuable features. However, the analysis showed that the management tool that was most advantageous based on the company’s prospects was the balanced scorecard because of its multiple useful features and its ability to control according to the company’s strategy and goal.

  • 267.
    Dahl, Victor
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mauritzson, Julius
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrning i förändring - En studie av Lean Production’s effekter på verksamhetsstyrning och ledarskap i några svenska tillverkande företag2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem discussion: Increased competition on the market puts pressure on companies to be adaptable and develop their operations which has resulted in that more companies, especially within manufacturing, has introduced Lean production (LP) as a way to streamline and improve their operations. Previous research argues that the traditional view of management control and leadership does not support the use of LP and needs to be adapted to support the changes resulting from the LP strategy. Previous research has furthermore not focused on exclusively Swedish companies which makes it interesting to see if previously identified effects on management control and leadership caused by LP also can be identified in some Swedish manufacturing companies.

    Purpose: The purpose of this study is to describe and analyze the effects that can be identified in a transition toward LP on management control and leadership among some Swedish manufacturing companies.

    Method: A qualitative multi-case study of four Swedish manufacturing companies, Emballator Lagan Plast, Emballator Växjöplast, Glamox Luxo Lightning and Gårö Plåtprodukter. The theory was supported by relevant literature, scientific articles and secondary sources. The empirical data was retrieved through semi-structured interviews and observations.

    Conclusion: All case companies have undergone changes as a result of LP, with some consistently characterizing traits but also changes that differ between the companies. Based on the analysis, it has been possible to identify several effects regarding the companies leadership and management control due to LP, where some have previously been identified in other empirical studies. However, other effects have also been identified, including the increased maturity of leadership and how it has influenced the design of management and control within the case companies and the LP principles they introduced. Furthermore future challenges regarding LP have also been identified.

  • 268.
    Dahlgren, Tina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Elmbro, Anna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kara, Sinem
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisionsskandaler - en förtroendekris?: En studie om hur revisionsskandalerna har inverkat på förtroendet för revisionsbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemdiskussion: Syftet med revision är att det granskade materialet ska kunna anses vara tillförlitligt. Trots detta inträffar revisionsskandaler som tyder på det motsatta. Åtgärder har vidtagits för att bygga upp ett förtroende för revisorer men ytterligare skandaler har uppmärksammats på den svenska marknaden, där företag begått grova bokföringsbrott utan att revisorn av olika anledningar agerat tillfredsställande, eller inte agerat alls. Dessa skandaler har bidragit till den förtroendekris för revisionsbranschen som råder i samhället. Att revisorerna klarar sig undan skandaler relativt lindrigt och därmed kan fortsätta arbeta som revisorer torde inverka negativt på förtroendet för hela branschen.

    Forskningsfrågor: Hur har den senaste tidens revisionsskandaler påverkat förtroendet för revisionsbranschen? Hur anser revisorerna att revisionsskandalerna har inverkat på förtroendet för revisionsbranschen? Hur har revisionsskandalerna inverkat på förtroendet för revisionsbranschen enligt banker och kunder? Vilka element är viktiga för att skapa och bevara förtroende för revisionsbranschen enligt revisorer, banker och kunder?

    Syfte: Syftet med studien är att kartlägga hur revisorer och intressenter ser på förtroendet för revisionsbranschen efter den senaste tidens revisionsskandaler och hur dessa skandaler har inverkat på förtroendet. Vidare studeras de element som revisorer, banker och kunder anser är väsentliga för att skapa och bevara förtroendet för revisionsbranschen.

    Metod: Studiens har genomförts med hjälp av kvalitativ datainsamling och semistrukturerade intervjuer med syfte att få djupare förståelse av det studerade ämnet. All empirisk data har samlats via intervjuer med fyra revisorer, två banker samt tre företag.

    Resultat och slutsatser: Studien påvisar att majoriteten av revisorerna anser att skandalerna har haft en negativ inverkan på förtroendet för revisionsbranschen. De tillfrågade bankernas förtroende för branschen har inte rubbats. De intervjuade företagen har skilda åsikter, varav två har liknande ställningstagande som bankerna. Sammanfattningsvis kan slutsatsen dras om att revisorerna tror sig att förtroendet har påverkats mer än vad det egentligen har. Trots att skandalerna har skett vid upprepande tillfällen ser intressenterna dessa som enskilda händelser. Ett av företagen är ett undantag, då de har förlorat pengar i en av skandalerna. Viktiga element för att skapa och bevara förtroendet för revisionsbranschen är starkt sammankopplat med revisorns personlighet samt dennes arbetssätt.

  • 269.
    Damm, Christopher
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sombat, Phichaporn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Trenz, Sandra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The influence of environmental commitment and trust on the demand and supply integration: A study in the German textile manufacturing industry2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Pressures from stakeholders drive manufacturers to be more environmental committed. The demand and supply integration (DSI) aims at balancing the demand and supply in order to stay competitive and reduce costs which can help manufacturers decreasing production costs for environmental-friendly products. When a company is integrating and disseminating information, trust is expected to play an important role between the supply chain partners.

    Purpose: The purpose of this study is to investigate, theoretically and empirically, of how environmental commitment and trust can influence DSI within the German textile manufacturing industry.

    Methodology: The primary data, in this thesis, was conducted using a structured web survey sent out to 982 German textile manufacturers via email, based on the database Orbis. The response rate was 5.6 per cent. The simple linear regression analysis was used in order to investigate the relation of environmental commitment and trust on the extent of DSI.

    Findings, conclusions: In the German textile manufacturing industry, on the one hand, the results indicated that there is a positive linear relation of environmental commitment on the extent of DSI. Due to the low response rate and the lack of previous studies, further research should be conducted to confirm this relation. On the other hand, trust somewhat influences the extent of DSI, however, no linear relationship is found between them. The result is not in coherence with previous research. Hence, further studies are needed to clarify this relation.

  • 270.
    Damm, Erik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eliassi, Zana
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lorentzon, Jonas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Optikers möjlighet att bemöta konkurrens: Att styra value-added selling 2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I denna uppsats har en studie genomförts med målet att ur ett företagsekonomiskt perspektiv beskriva och sedan analysera hur mindre optikerföretag styrs mot value added selling filosofin. Studien har genomförts med en abduktiv ansats och med en kvalitativ metod. Empiriskt material har samlats in via semi-strukturerade intervjuer med Hagelin & Co, Björkegrens Optik AB, Optiker Tottie och Specsavers.

    Vi författare har kommit fram till att value added selling filosofin finns mer eller mindre implementerat de flesta mindre företag i någon form av norm eller företagskultur. Det är också företagskulturen vi författare identifierar som det viktigaste styrmedlet för value-added selling.  I optikerbranschen som vi studerat är detta speciellt intressant av den anledningen att respondenterna visat flera tecken på hur value added selling filosofin fungerar, vilket vi författare anser gör studien relevant för mindre företag i allmänhet som verkar på en konkurrensintensiv marknad.

  • 271.
    Dammare, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Löf, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hälsopromotion - Ett strategiskt styrmedel2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Forskningsfråga: Hur arbetar företagsledningar med systematisk hälsopromotion?

    Syfte: Studien syftar till att identifiera och analysera olika strategier som företagsledningar använder i sitt arbete med hälsopromotion. Vidare vill vi att studien ska kunna fungera som underlag för verksamheter som har, eller vill införa, hälsoprogram på arbetsplatsen.

    Metod: Vi har använt oss av en abduktiv ansats och en kvalitativ metod. Genom semistrukturerade intervjuer har vi samlat in empiri för att analysera fyra olika företags arbeten med hälsopromotion.

    Slutsats: Studien har visat på att det inte finns ett “bästa sätt” att arbeta med hälsopromotion utan måste ta utgångspunkt ur verksamhetens unika filosofi och kultur. Vi har identifierat olika styrmedel som visat sig vara avgörande i arbetet med hälsopromotion. Betydande faktorer har bland annat varit företagskulturen, incitamentsystem samt om träningen är obligatorisk eller inte. Genom en unikt anpassad styrmix kan företag uppnå en hälsopromotion som genererar både  mänskliga och ekonomiska vinster på lång sikt.

  • 272.
    Danatzis, Alexandros
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    da Luz, Ezequiel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Reviderade eller oreviderade småföretag: En studie från långivarnas perspektiv2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige. Definitionen av småföretag i detta sammanhang är de aktiebolag som underskrider två eller tre av följande krav: 3 anställda, 1,5 miljoner kronor i balansomslutning och 3 miljoner kronor i nettoomsättning SOU (2008:32).  Den nya lagen innebär att småföretagen idag har rätt att själv välja om dessa önskar att ha en revisor eller ej till sin verksamhet. EU har varit en pådrivande faktor för denna lagändring där några av målen har varit att minska de administrativa kostnaderna för företagen, samt förenklade regler för revision och redovisningen och på så sätt även göra de europeiska företagen mer konkurrenskraftiga.

    Kapitalmarkanden karaktäriseras av asymmetrisk information (Stiglitz & Weiss, 1981). För att motverka denna informationsasymmetri har vi finansiella mellanhänder som de olika långivarna utgör, exempel på dessa är banker och finansbolag m.fl.  Dessa mellanhänder specialiserar sig på informationshantering för att bearbeta informationen och på så sätt balansera informationsasymmetrin (Kling, 1999). Kredit-/långivning karaktäriseras bl.a. av fokus på finansiella variabler och tillgångar (Altman, 1985; Foster, 1986; Kling. 1999; Silver, 2001; Sigbladh & Wilow, 2008) med analyser som grundar sig på finansiella rapporter och där årsredovisningen utgör en viktig sådan rapport.  För kredit- och långivare som verkar i kapitalmarknaden är det därför av stor vikt att den information man tar del av verkligen är korrekt och ger en rättvisande bild (Kling, 1999; Carrington, 2010). Enligt Carrington (2010) ger även en revision intressenterna en försäkran om att rapporterna är av hög kvalitet, att den inte innehåller några väsentliga fel, visar en rättvisande bild av företaget och att granskningen är utförd av oberoende part. Följder av den slopade revisionsplikten kan därmed komma att innebära en ökad informations asymmetri mellan långivare och låntagare, påverkan på kreditbedömningsprocessen för långivare samt en högre kostnad för lånen som en följd av en större osäkerhet och därmed risk.

    Metodiken som vi använt oss av är kvalitativ art där vi genomfört intervjuer med fyra olika långivare. Empirin som vi har fått ihop har analyserats enligt den metod som Bryman & Bell (2005) kallar för grundad teori. Vår ansats bygger på abduktion.

    Vårt syfte med denna studie har således varit att undersöka hur långivare bedömer reviderade kontra oreviderade årsredovisningar för småföretagen och om detta i sådana fall påverkar prissättningen av lån? 

    Den slutsats som vi kommit fram till genom våra empiriska iakttagelser och teori, tyder på att oreviderade företag skapar en ökad informationsasymmetri vilket gör att långivare generellt behandlar oreviderade företag med större reservation och osäkerhet än reviderade. Åtgärderna som vidtagits bland de olika långivare vi har intervjuat har dock ej varit homogena och därmed blir det svårt att generalisera prissättningsfrågan.  Vad vi dock har kunnat konstantera genom vår studie är att revisionen anses som en viktig faktor för långivare. Det bör dock påpekas att reformen ännu funnits för kort tid för att verkligen se de verkliga effekterna på kreditmarknaden och för företagen i sig.

  • 273.
    Danielsson, Angelica
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Håkansson, Sofie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Markanovic, Ivana
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Avskaffad revisionsplikt för små aktiebolag: En studie av revisionens betydelse för utvalda intressenter2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att analysera om det i samband med den

    avskaffande revisionsplikten skett förändringar i arbetssättet för

    betydande intressenter samt undersöka hur synen på små

    aktiebolags trovärdighet efter reformen har förändrats.

    Metodik:

    I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansats

    använts. Insamling av data har skett genom semi-strukturerade

    intervjuer med respondenter från en arbetsgivarorganisation, tre

    kreditgivare och två myndigheter.

    Resultat:

    De främsta slutsatser som dragits är att kreditgivares arbetssätt inte

    förändrats i den omfattning som förväntats. Myndigheternas

    arbetssätt har däremot påverkats i större grad, vilket förklaras med

    att de arbetar mot intressenter på ett annorlunda sätt. Efter

    reformen är det inte trovärdigheten till bolag som förändrats, utan

    till de sammanställda räkenskaperna.

  • 274.
    Danielsson, Evelina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Liedholm, Isabelle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Väsentlig hållbarhetsredovisning: Intressenternas betydelse för hållbarhetsredovisningens framställningsprocess2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Frågor angående hållbar utveckling har getts allt mer utrymme i dagens samhälle. Större bolag ska från och med räkenskapsår 2017 enligt lag upprätta en hållbarhetsredovisning. Redovisning av hållbarhet syftar till att förse företags intressenter med användbar information, dock tyder tidigare studier på ett gap mellan företagens utgivning av information och intressenternas informationsbehov. Vidare har tidigare studier även visat svårigheter för företag att avgöra målgruppen för redovisningen.

     

    Syfte: Syftet är att beskriva och analysera intressenternas betydelse för företagen i hållbarhetsredovisningens framställningsprocess. För att nå syftet är första steget att identifiera vilka intressenter företag riktar sin hållbarhetsredovisning mot.

     

    Metod: För att uppfylla studiens syfte har vi utgått från en abduktiv metod. Vidare har vi genomfört en kvalitativ studie och samlat in empiriskt material genom intervjuer med fyra olika företag, som komplement till intervjuerna har vi även studerat företagens hållbarhetsredovisningar.

     

    Slutsats: Vi har identifierat både interna och externa intressenter som företagets viktigaste målgrupp för redovisningen, vilka är kunder, medarbetare, myndigheter, ägare och leverantörer. Motiven bakom och målgruppen för hållbarhetsredovisningen påverkar vilken information som är väsentlig att presentera. Däremot visar vår studie att företagen enbart tenderar att redovisa sin interna syn på hållbarhetsarbetet vilket påverkar externa intressenters användbarhet av redovisningen. Vi tror även att företagen fokuserar för mycket på hur den fysiska rapporten ska sammanställas och således missar att samverka med intressenterna för redovisningen.

  • 275.
    Danielsson, Louise
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kritikrätt: Arbetstagarens kritikrätt på sociala medier2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Between a worker and an employer there is a relationship that builds on loyalty. This requirement of loyalty means that the worker should not do anything that could harm the employer. This could lead to limitations in the workers right to express themself. In todys society social media is a big part of peoples life. Within the public sector there is freedom of speech accordning to the Constitution of Sweden, this does not apply for the privat sector. For workers within the private sector there is the right to critisise as an incentive to the demand of loyalty.

    The purpose of the thesis is to review the right to critisise and its relationship with the demand of loyalty. The method for the thesis is legal dogmatic method.

    The result of the thesis is that the the right to critisise has four evaluation criterias, the critieras are that the employer has to bring the criticism internal, the purpose with the criticism, if the worker has a position of trust and if the worker has followed the reprimand they have been given by the employer. This shows that the worker can go public with criticism if the purpose is to highlight anomalys at the workplace, but first the criticism has to go through the employer. This means a limitation in a workers acting on social medias. By courtcases you can see a problem with the lack of knowledge about what a worker can write on social media. You can also see a problem for temporary employees who writes on social media about their work.

  • 276.
    Dantorp, André
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Akkurt, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Värdepremien på den svenska aktiemarknaden: En studie mellan 1992-20122013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Huruvida aktiemarknader är informationseffektiva eller inte, och om det i förlängningen går att konsistent identifiera under- och övervärderade aktier, har länge debatterats inom den finansekonomiska diskursen. Ett fenomen som uppmärksammat som en möjlig avvikelse från en effektiv prissättning är den så kallade värdepremien, där värdeaktier genererar en högre riskjusterad avkastning än tillväxtaktier.

    Syfte: Syftet med studien är att undersöka informationseffektiviteten på den svenska aktiemarknaden utifrån värdepremien samt hur värdepremien påverkades av finanskrisen2008

    Metod: Studien baseras på en kvantitativ forskningsmetodik och innefattar samtliga publika aktiebolag på Stockholmsbörsen (NASDAQ OMX) mellan perioden 1992-2012. Fyra relativvärderingsmått används för att identifiera värde- och tillväxtaktier (P/E, P/BV,EV/EBITDA and DY), vilket resulterar i att fyra värdeportföljer och fyra tillväxtportföljer skapas. Avkastningen från portföljerna beräknas och statistiska regressioner utförs för att utvärdera värdepremien och huruvida den svenska aktiemarknaden har varit informationseffektiv eller inte, det vill säga om det varit möjligt att generera en abnorm avkastning.

    Slutsatser: Studien finner att det existerat en värdepremie på den svenska aktiemarknaden när två relativvärderingsmultiplar används (P/BV och EV/EBITDA). När CAPM används för att justera för risken genererar samtliga värdeportföljer en abnorm avkastning, men ingen av tillväxtportföljerna, vilket kontrasterar den effektiva marknadshypotesen. När istället Fama-French trefaktormodellen används för att justera för risk genererar tre av fyra värdeportföljeren abnorm avkastning, men ingen av tillväxtportföljerna. Den globala finanskrisen 2008 hade en negativ påverkan på värdepremierna, då ingen av värderingsmultiplarna genererade en värdepremie under finanskrisen. Därutöver försvann de abnorma avkastningarna frånvärdestrategierna under finanskrisen. Sammantaget finner studien indikationer på att densvenska aktiemarknaden inte har varit effektiv mellan 1992-2012, vilket innebär att det varit möjligt att generera en abnorm avkastning. Studiens resultat kan dock vara ett resultat av det dubbla hypotesproblemet.

  • 277.
    Davaine, Tristan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Catch me if you can - En studie om operativ risk i svenska försäkringsföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Operational risk is a notion that has gained a lot of notoriety due to a number of scandals and bankruptcies within the financial sector. Every Swedish insurance company is obliged to manage its operational risks, and due to the impossibility of normalizing its specific content, it is up to the companies themselves to judge its extent. Many efforts have been made to conceptualize and explain this “fear category”, an effort that in many respects still lacks in consensus.

    Purpose: The purpose of this study is to increase the knowledge of what constitutes operational risk, from the perspective of Swedish insurance companies, and the way in which a particular view affects the risk management process. 

    Methods: This study has been conducted in two parts. The first part constitutes a cross-sectional study, which has further been expanded on by conducting a multiple case study, encompassing two insurance companies.

    Conclusion: This study shows that there are many interpretations of operational risk, ranging from very simple to very complex. This study also shows that some companies do not manage risks based on the concepts of “operational risk”, but from a pragmatic approach towards the business, meaning that some of the foundational good practices are not applied. However, this is mitigated by an increased understanding of the business, as well as the application of methods not necessarily associated with risk management.

  • 278.
    Davidsson, Erik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Arnefjord, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Integrera mera: En fallstudie angående prestationsmätning hos en intern serviceorganisation2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Integrera mera – A case study regarding performance measurement within an internal service organisation

     

    Background: Ovako just initiated an efficiency programme which in turn created a need for a more thorough control system which integrates the service organisation to the production units as well as the overall goals for the organisation. The literature highlights difficulties with performance measurement within service organisations and the integration with the overall strategies (Kaplan & Norton, 2006; Likierman, 2006).

     

    Purpose: The purpose of this thesis is through an investigation of goals and critical success factors design and illustrate a model connected to the overall goals with a specific focus on performance measurement and integration between the core business and the service organisation.

     

    Method: We have completed a case study where the objective has been to investigate and map out the internal service organisation in order to produce a relevant control system. The empirical data required for this thesis was collected through interviews and company internal documents.

     

    Conclusion: Our study demonstrates a way to design a model, which enables a more efficient controlling as well as an integration of the service organisation. The model achieves this through the development of performance measurements connected to success factors anchored in both the overall strategy and the key performance indicators for production. Our model attempts to capture quality, efficiency and productivity aspects, which previously was not possible relying only on a conventional budget.

  • 279.
    Davidsson, Erik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Arnefjord, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Alexander
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Capellagården: Hur samarbete och nätverk kan bidra till ökade intäkter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor Thesis Business Administration III, School of Economics at Linnaeus University of Växjö. Management Accounting, 2FE13E, Spring 2014.

    Authors: Robin Arnefjord, Erik Davidsson & Alexander Persson

    Examinator/Advisor: Petter Boye

    Second Examiner: Jan Alpenberg

    Title: Capellagården – How co-operation and networks can contribute to increased revenues

     

    Background: Capellagården is a stand-alone boarding school located in the southern part of Öland and like many other schools they struggle with scarce resources. This has led to that Capellagården have sought alternative ways to make the usage of available resources more effective as well as through new co-operations and networks find new revenue.

    Purpose: The purpose is to describe how co-operation and networks can help with the development of a school like Capellagården and increase revenues. This is done in three steps where we start with a description of the present-day situation then study similar schools and finally identify potential development opportunities.

    Method: We have used an abductive approach and a qualitative research strategy in this study. The empirical material has primarily been collected through interviews with relevant parties of three Craft schools.

    Conclusion: We can conclude that Capellagården can learn from the way other schools work with co-operation and networks to increase revenues. For example through the usage of benchmarking. Co-operations will also lead to synergy effects in the shape of sharing competence and resources. An increase in the municipal co-operation and a development of the students network would have strengthened the school.

  • 280.
    de Jong, Jordy
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stracke, Thorben
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Usage of RFID technology in the internal materialhandling process in the automotive industry2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The automotive industry accounts for a large part of the European economic structure. Due to both economical and environmental impacts, the industry has undergone substantial changes and companies have to increase their efficiency to stay competitive. An improvement-area, which can be directly influenced by the company is the internal material handling. A new technology that potentially supports the internal material handling process is the radio frequency identification (RFID) technology, which is perceived as a fruitful successor of the common barcoding technology. Even though the RFID technology shows multiple benefits over the barcoding technology, many companies are still reluctant to the application of the new method. The authors therefore strive to provide a deeper understanding of the following two research questions:

     

    RQ 1: To what extent and how is RFID currently applied in the internal material handling process in the investigated automotive companies?

    RQ 2: For what reasons did the investigated automotive companies decide to apply or not apply RFID technologies to support their internal material handling process?

     

    Purpose: The purpose of this thesis is to show through a multiple case study to what extent and how RFID technology is currently applied to support the internal material handling process in a number of companies in the automotive sector, both original equipment manufacturers (OEMs) and suppliers. Thereupon the main reasons for or against the application of RFID in these companies are examined.

     

    Method: This thesis adopts a positivistic perspective and a deductive approach. It is designed as a qualitative multiple case study carried out in four different companies with five different plants in the automotive industry. Empirical data was gathered through interviews. The analysis is based on primary as well as secondary data.

     

    Conclusions: Throughout the course of the study it became apparent that the RFID technology is on the radar of all investigated companies. Only Scania Zwolle, Volvo Skövde and Bosch Homburg apply the technology and see concrete benefits in the usage of RFID above barcoding. The extent of application here differs from a large scale to a small scale. The three companies name benefits such as an improved automatic tracking & tracing system with improved real-time data quality and a reduction in costs, which is mainly achieved through a reduction of manual labour. Additionally they face benefits, which are business-specific such as the possibility for automatic alerts throughout the internal material handling process at Scania Zwolle, the need for a ‘silent’ successor over barcoding at Volvo Skövde and a supporting tool for their lean management program at Bosch Homburg.

    VDL Nedcar Born and Scania Oskarshamn in turn name concrete reasons for not applying the technology. VDL Nedcar Born is undergoing substantial changes in their production facility which currently has priority and Scania Oskarshamn does not see benefits that outweigh the high costs for the RFID technology.

  • 281.
    Dedic, Arnela
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Dahlqvist, Sofia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Konsumentupplevelsen av e-handel: Med inriktning mot sinnesmarknadsföring2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    E-commerce has proven to be one of the most continuous and powerful forces of change. This may be due to the fact that opportunities within purchases, sales, payments and information are easily accessible online. The consumption of products and services is categorised by low and high values for the consumer, and therefore a sensory experience may be based on rational and emotional aspects. Sensory marketing is achieved by companies creating sensations through sensory input, which can lead to a sensory experience for the consumer. Stimulation of the senses can be the leading factor in developing consumer behaviour, which may result in consumer experiences. Consumer experiences are defined by positive and negative integration between business and consumer.

    This study aims to present qualitative research where we want to describe the consumer experience in E-commerce, and to analyse the consumer experience within Ecommerce.

    The investigation was limited to one example object, this being the E-commerce company Boozt.com. To further examine the purpose of the study three focus groups with consumers have been conducted, as well as an interview with the company. The results of the study will illustrate how and which senses the E-commerce company Boozt.com are using, whether it be consciously or unconsciously, as well as describe how consumers experience them.

  • 282.
    Deleuran Holm, Camilla
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Frieman, Lina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomiska aktörer som samhällsdebattörer: En studie i hur ekonomiska aktörer agerar som politiska aktörer i Sverige2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Economic actors as social debaters - A study of economic actors as political actors in Sweden

    Background: Global companies have been observed to take over servicesthat traditionally has been provided by governments, a behavior that has beeninterpreted as political. Scholars are concerned for the democracy as thepower then no longer originate from the people.

    Purpose: The purpose of this study is to describe political activitiescompanies engage in to maintain legitimacy as provider of tasks located inthe borderland between state and private. Thereby an understanding forpolitical CSR strategies is developed.

    Method: The study has an abductive approach where resource dependencytheory, legitimacy theory and the normative stakeholder theory have beenused to create an understanding for the economic actors’ activities in media.A qualitative research method was chosen together with a discourse analysisto be able to handle and to build an understanding for the empirical material.

    Result and conclusion: The study shows that charter school companiesconduct activities with elements of communication strategy, isomorphicadaption strategy, moral reasoning and strategic manipulation strategy to beable to sustain their legitimacy as provider of services that lays in theborderland between the state and private business. The study has alsocontributed to a greater understanding of the state as a stakeholder in thisparticular context where the state cannot be seen as a individual stakeholderbut as several separate stakeholders with differentiating approach towardscharter schools. The situation means that companies cannot settle with asingle political strategy but need to adjust to each stakeholder. A power shifthas also been observed where the state has become dependent on economicactors which could mean that political strategies don’t need to be fullyapplied to achieve legitimacy.

  • 283.
    Delius, Hanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Matilda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Framtida förbättringsförslag för kombi- och omlastningsterminal: En fallstudie på Alvestas kombi- och omlastningsterminal2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kurs: Examensarbete i Logistik, 30 hp

    Författare: Matilda Svensson och Hanna Delius

    Handledare:Petra Andersson

    Examinator: Helena Forslund

    Titel: Framtida förbättringsmöjligheter för kombi- och omlastningsterminaler - En fallstudie på Alvestas kombi- och omlastningsterminal

    Nyckelord: Kombi- och omlastningsterminaler, intermodala transporter, utnyttjandegrad, interna och externa faktorer

     

    Arbetets syfte är att identifiera och analysera interna och externa faktorer som uppstår på kombi- och omlastningsterminaler samt att analysera hur utbudet på kombi- och omlastningsterminaler kan utvecklas för att möjliggöra ökad utnyttjandegrad.

     

    Arbetet har besvarat tre frågeställningar:

    1. Vilka interna och externa faktorer har lett till att kombi- och omlastningsterminalen i Alvesta inte når önskad utnyttjandegrad?   

    Interna faktorer: kompetens, typ av gods, lagring, hantering av gods/ej synkroniserat, ej elektrifierade spår, informationshantering, typ av utrustning, ej kontinuerligt flöde, utrymme och markunderlag.

    Externa faktorer: Lagar, dieselskatt, vägslitageskatt, konjunktur, befolkningsmängd, buller, nya innovationer, IT-system, infrastruktur, Andra kombi- och omlastningsterminaler, leverantörer, kund och lastbil.

     

    1. Hur kan kombi- och omlastningsterminaler i Sverige möta externa faktorer i framtiden?

    I utförandeplanen kom författarna fram till att det är viktigt för kombi- och omlastningsterminaler att inte bara fokusera på intermodal verksamhet. Det är även viktigt att ha ett effektivt IT-system som kan användas och hantera många och komplexa flöden. Järnvägen är lönsam med gods som är tungt och som kan fraktas långa sträckor därför borde kombi- och omlastningsterminaler kolla på möjligheten att transportera gods till andra länder och inte bara inom Sverige. Sedan borde kombi- och omlastningsterminaler kolla på möjligheten att förlänga spåren som finns på terminalen för att kunna hantera längre tåg. Den sista förbättringslaget är att kombi- och omlastningsterminaler borde kolla på att automatisera hanteringen.

     

    1. Hur kan kombi- och omlastningsterminalen i Alvesta utvecklas, genom att möta identifierade interna faktorer, för att möjliggöra för ökad utnyttjandegrad?

     

    För att öka utnyttjandegraden har författarna till arbetet kommit fram till att Alvestas kombi- och omlastningsterminal borde ha flera transportoperatörer, förbättrad lagerhantering, stuffa containrar, hantera virkespaket, använda cross-docking, hantera farligt gods, utökade öppettider, bättre markunderlag, elektrifierade spår, hantera timmer, implementera ett intermodalt transportsystem, investera i ett lagringstält, automatisering kring hantering och omlastning.  

  • 284.
    Delén, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mojancevski, Markus
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Distributionsstrukturens påverkan på logistikkostnader, leveransservice och miljö - En fallstudie på Trelleborg Sealing Profiles2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The choice of distribution structure has a significant role in how a company performs and should reflect the chosen business strategy. The decision affects among many things, three different perspectives, logistic costs, delivery service and environmental impact. Together they constitute the company’s supply chain. However a standard solution which is applicable to all companies does not exist, therefore a framework is developed which ranks the different aspects that are affected by the distribution structure. The framework is then applicable to a specific company and can be used to create suggestions for improvement based on their preferences and needs.

    Purpose: The purpose of this study is to analyze and present suggestions for improvement in regards to the distribution structure of Trelleborg Sealing Profiles. A theoretical framework is developed for the purpose of improving decision making during the choice of distribution structures with a postponement strategy in regards to costs, delivery service and environmental impact. The framework is applied to the case company’s current distribution structure in order to compare the different distribution alternatives. The study is concluded with suggestions of improvement for the current distribution structure of Trelleborg Sealing Profiles based on the theoretical framework.

    Methodology: The conducted study is a case study of Trelleborg Sealing Profiles in Värnamo. Data has been collected through observations, semi-structured and unstructured interviews in order to visualize the current situation in the form of a process map and a supply chain map. Thereafter a theoretical frame work was developed for the choice of distribution structure and to predict how the choice of distribution affects the different perspectives; logistic costs, delivery service and environmental impact. Lastly, the framework is applied to the company and together with different calculations, suggestions for improvement have been presented.

    Conclusion: Based on the results of the study, it can be noted that there are great advantages of implementing direct shipping for all spliced goods. From a cost perspective there are major savings opportunities in regards to handling costs, warehousing costs and administrative costs. On the other hand it is expected that transport costs will increase unless advantageous contracts with external forwarders are negotiated. From a delivery service perspective, distribution through direct shipping is advantageous as it leads to shorter lead times and greater flexibility. However, direct shipping will result in lower fill rate, as the capacity utilization is decreased and contributes to a higher environmental impact.

  • 285.
    Delén, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mojancevski, Markus
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rosvall, Hampus
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Implementering av miljöpolicy i transportföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Idag stiger medeltemperaturen på jorden snabbare än normalt, bland annat på grund av mänsklig aktivitet. På global nivå och nationell nivå finns både mål och lagar inriktade på att minska miljöpåverkan. På företagsnivå används hållbarhetspolicy eller miljöpolicy vilket är en deklaration över företagets ambitioner för miljöarbete som innehåller företagets mål för minskad miljöpåverkan och det kan även innehålla riktlinjer eller övergripande strategi för att minska miljöpåverkan. Transporter står för en stor del av mänskliga utsläpp och det är en av få branscher vars miljöpåverkan inte minskat under de senaste 20–30 åren. På grund av detta är transportföretag intressanta att undersöka.

    Syfte: Det första syftet med uppsatsen är att identifiera vad som inkluderas i olika transportföretags miljöpolicies. Det andra syftet med uppsatsen är att identifiera hur olika transportföretag implementerar miljöpolicies. Slutliga syftet är att undersöka vilka metoder som företagen använder i praktiken för att minska sin miljöpåverkan.

    Metod: Studien är av kvalitativ art. Fyra transportföretag har undersökts genom semistrukturerade intervjuer och datainsamling från hemsidor. Studien använder positivistiskt synsätt och deduktivt angreppssätt.

    Slutsats: Deltagande företag har alla en miljöpolicy men innehållet skiljer sig inom vissa aspekter beroende på företagens storlek och ambitionsnivå. I grunden är företagens policies liknande varandra men implementeringen skiljer sig också enligt ambitionsnivå och storlek. Mätningen är liknande i alla företag men deras motivering kan vara mer ekonomiska, mer på grund av tryck från intressenter eller mer för att nå miljömål. Metoderna som används för att minska miljöpåverkan beror på företagets situation då centraliseringsgraden påverkar hur mycket kontroll företaget har över sin miljöpåverkan och verksamhetsinriktningen påverkar hur leveranserna utförs.

  • 286.
    Demirok, Cafer
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    SkuldsaneringVägen tillbaka för överskuldsatta individer2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims. The idea behind the law is the realization that both the debtor and society as a whole benefits fromthedebt relief agency.The purposeof my essay was partly to describe the debt settlement procedure from a procedural perspective and partly to analyze the condition qualified insolvency. The essay also had the aim to provide an overview of the similarities and differences betweenthe debtsettlement agenciesin the Nordic Debt Relief Acts. Finally, the essayaimed to elucidate the circumstances given special consideration when young people apply for debt restructuring.During the work it was found that the prerequisite qualified insolvencyin the court system was used in a way that is not fully harmonized with the prerequisites meaning in the legislative history and doctrine. The general equitable assessment has also undergone a change.The Nordic Debt Relief Acts were shown to have many similarities. The differences that showed up was of a legal technical nature rather than principled.Regarding young debtors aged 18-29 years it showed that this group had significant difficulties when it came to obtaining debt relief. The difficulty consisted mainly of the problems that KFM have when it comes to forecasting the young people's future earning potential.

  • 287.
    Dervishaj, Arbnora
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindén Persson, Anton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Logistikkostnader vid leverantörsbyten - En fallstudie på Volvo CE: 2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Purchasing stands for an extensive part of a company’s total costs and thus has become a decisive strategy for competitive advantages. It has a direct impact on cost reduction, where supplier selection has an impact in particular. Nevertheless, the research on supplier switching and the costs related to a supplier switch is very limited. In case of a supplier switch it is important to have a complete picture of all the costs such change will entail.

    Purpose: The purpose of the study is to develop a cost model of which logistics cost are to be taken into account when switching between existing suppliers of direct material or introduce a new supplier of direct material. The cost model includes calculations and aims to increase the opportunity for cost-benefit analysis of supplier decisions.

    Methodology: In order to achieve the purpose of the study, the authors have done a case study at Volvo CE in Braås. Data collection has been done through both primary and secondary data in the form of unstructured and semistructured interviews, documents from the company and theories from scientific articles and literature. Snowball selection has been used to select the respondents for this study.

    Conclusion: For strategic supplier decisions to be profitable, companies should analyze costs by both identify related costs and calculate them. This is currently a problem at Volvo CE when switching between existing suppliers or introduce a new supplier. By, in this study, having identified all logistics costs related to these processes, a total cost model has been developed. The model includes both related logistics costs and calculations, which through standardization enable implementation of the model in other companies.  

    Key words: Logistics costs, Supplier switching, Switching costs, Cost model, Implementation

  • 288.
    Dervishaj, Arbnora
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lingegård, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindén Persson, Anton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Miljövänliga inköp i dagligvaruhandel: En jämförande studie av publika hållbarhetsredovisningar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Green procurement in grocery trade - A comparative study of public sustainability reports in grocery industry

    Authors: Arbnora Dervishaj, Anton Lindén Persson, Erik Lingegård

    Tutor: Åsa Gustavsson

    Context: Sustainability is described based on three dimensions; environment, social and economics. The developed requirements on the environmental dimension put pressure on businesses to take environmental responsibilities. With implementations of environmentally friendly products, the major companies in the grocery trade have a great impact on the market and the industry has become a leader in environmentally friendly production and consumption. Through its ability to affect the entire product chain, the purchasing function is considered a key factor in driving the business towards sustainable development.

    Purpose: The purpose of this study is to identify and compare what companies in the grocery trade in Sweden present about environment in the purchasing function through their public sustainability reports. Furthermore, the purpose is to present a proposed framework to increase the comparability of sustainability reports.

    Method: This study applies a qualitative research with a deductive approach. Furthermore, the study has applied a positivistic view and comparative research design. The theoretical framework consists of scientific studies, literature and websites. The data collection of empirical materials has been conducted through public sustainability reports from four actors in the grocery trade; Axfood AB, Coop Sverige AB, ICA Sverige AB and Lidl Sverige KB. The theoretical framework and empirical material has been analyzed through pattern comparisons between the selected actors.

    Results: The authors have identified similarities and differences of the presented material in public sustainability reports regarding purchasing function. A framework has been developed to work as a module to prolong the existing framework and strengthen the comparability.

    Keywords: Sustainability reports, Grocery trade, Logistics, Purchase, Environment, Framework, Assortment, Transport, Suppliers

  • 289.
    Diliwi, Aweza
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Mariette
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Controllerns roll: En komparativ flerfallsstudie av controllerns roll inom offentlig samt privat sektor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The definition of a controller's role and work assignements are very diffuse due to its relativity and continuous development. Even today, it is difficult to generalize a controller's work assignements as it is a fluctuating professional role. Previous research addressing underlying factors in a controller's role primarily accounts for the trasformation of the role over time. We find a gap of knowledge in comparative research of the controller's role and work assignements in the public and private sectors.

    Purpose: The purpose of this paper is to describe and understand how the role and work assignements of a controller appear in the public and private sector, to identify relevant similarities and differences that can be distinguished and what the underlying explanations of these are. This, in order to contribute with a comparative understanding of the role of controllers as a complement to existing research and as a reference in further studies within the subject.

    Method: The paper is subject to a qualitative research design with a comparative survey design. The empirical material is mainly based on semistructured interviews with controllers within the public and private sector.

    Conclusions: The main similarities regarding the role and work assignements of a controller in the public and private sector revolve around its supportive and forward-looking character, the analysis work and its contribution to add value in the decision-making process. The main differences regarding the controller's work assignements in public and private sector concerns, in particular, the development, implementation and monitoring of management systems and the use of financial and non-financial information. The controller roles analytiker and coach appear prominent by public sector controllers and the controller roles kamrer and pedagog appear prominent by privat sector controllers. The underlying explanations can be found in the type of organization, that is, the characteristic features of public and private sector organizations, but there are also many more underlying factors and dimensions to keep in mind.

  • 290.
    Dreifaldt, Hampus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Holmgren, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrelsens roll i små och medelstora företag: en studie om ägartyper, styrelseroller och företagsprestation i SMEs2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: The boards role in small and medium sized enterprises - a study of owner types, board roles and corporate performance.

    Background: Since most european companies are SMEs, these are very important for the economy. What their boards do and how they affect corporate performance is therefore an important question. Because of this, we ask ourselves the question: What does the relationship between owner type, board role and company performance look like, and does board role affect the relationship between owner type and company performance in SMEs?

    Purpose: The purpose of this study is to explain eventual relationships between owner type, board role and company performance and if the board role affects the relationship between ownertype and company performance in SMEs.

    Method: This study is designed by quantitative method and applies a deductive research approach where theories and previous literature are used to test different models. For the collection of empirical data this study uses a survey study, which is supplemented with manual recording of archive data.

    Conclusions: The conclusions of this study is that none of the models are accepted. Only a few relationships are supported. The owner doesn’t necessarily have any effect on what role the board has. SME owners should be careful before trusting the board roles as a corporate governance mechanism to shape or affect company performance, since they doesn’t necessarily have any impact. The advisory, networking and monitoring roles are all positively related to each other.

  • 291.
    Duru, Martin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Garimé, Sabine
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Knecht, Moritz
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ramirez, Esteban
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Improving the municipal solid waste collectionthrough an optimized route planning: A study conducted within the municipality of Växjö2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background:

    Municipal solid waste includes household waste and similar wastecreated by commerce and institutions, which is in this case studycollected by the contractor Ragn-Sells on behalf of the municipality ofVäxjö. Municipal solid waste collection is the process of collectingsuch waste. Route planning is used to optimize the of routes for thecollection of bins. With the help of route planning systems, themunicipal solid waste collection is planned and managed.Problem discussion: Several issues with municipal solid waste collection in Växjömunicipality were identified due to the lack of information regardingthe quantity of waste in the bin collected. This issue leads todifficulties in the route planning causing high unnecessary costs andenvironmental impacts. There are several political and sociodemographicconstraints, which would need to be overcome whenchanging the municipal solid waste collection.

    Problem discussion:

    Several issues with municipal solid waste collection in Växjömunicipality were identified due to the lack of information regardingthe quantity of waste in the bin collected. This issue leads todifficulties in the route planning causing high unnecessary costs andenvironmental impacts. There are several political and sociodemographicconstraints, which would need to be overcome whenchanging the municipal solid waste collection.

    Research questions:

    RQ1: How can the municipal solid waste collection in Växjö municipality beimproved through an optimized route planning?

    RQ2: How can Växjö municipality and Ragn-Sells AB reduce theenvironmental impacts of the municipal solid waste collection byoptimizing the route planning?

    RQ3: How can Växjö municipality reduce their municipal solid wastecollection costs by optimizing the route planning?

    RQ4: What are the constraints when changing the municipal solid wastecollection in Växjö municipality and how can they be overcome?

    Method:

    This thesis represents a case study conducted via a hermeneuticperspective and a deductive approach. Data were collected by personalinterviews, a telephone interview, observations and mailing ofquestionnaires, as well as academic literature procured via research inLinnaeus University’s library. The results of the case study have beenbased upon qualitative information but only few quantitative datacollected from the studied companies.

    Conclusion:

    The results of the study show that if Växjö municipality can monitorthe quantity of waste in the bins by the means of modern traceabilitydevices (e.g: sensors), their current route planning system would bemore efficient. Therefore, a new route planning system with sensors forVäxjö municipality is suggested in order to improve their municipalsolid waste collection. As a result of the improvements, themunicipality of Växjö can expect lower costs and environmentalimpacts. Several constraints are refraining the potential changes inVäxjö municipality’s municipal solid waste collection. Nevertheless theconstraints could be overcome, for instance by arguing for the lowercosts and environmental impacts.

  • 292.
    Dushi, Mensur
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Du skall göra som jag säger: Kolliderande intressen mellan personliga assistenter och brukare2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis examines how the Swedish Act On Support and Service to Certain Impaired persons (LSS) has given rise to substantial opportunities for people with disabilities to participate in society and to live under the same conditions as all other citizens. These objectives have in turn created a new profession, personal assistants, who work daily to transform the words of diversity and community participation into practice. The terms of employment of this new category of workers appear in diverse way both when it comes to the scope of their working tasks, as well as the employment protection especially for workers in the private sector. Because of the discrepancies that exist against the Swedish Employment Protection Act (LAS) and the rich variety that characterizes the performance of work, this inquiry aims therefore to seek to investigate to what extent an employee can be dismissed in relation to the LSS-right to personal assistance as well as how this can be understood from the impaired persons point of view. Initially, a legal scientific method is used to seek answers in this area. A sociological approach has also been applied to complete the parts where laws and other traditional sources of law have not been able to provide satisfactory answers. The findings that conclude this investigation claim that the perceived uncertainty of the tasks as well as the discrepant employment protection is maintained through the continuous link to the LSS-legislation.

     

    Key words: LSS, private sector, dismissal, employment protection, the impaired person’s attitude towards the personal assistant

  • 293.
    Edlund, Frida
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jönsson, Matilda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Är det dags att bryta upp?: Strategisk prissättning på revisionen2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The audit industry is undergoing change, primarily as a consequence of the audit package of the European Union on mandatory rotation of audit firms. This change induces more frequent procurement processes and consequently a new competitive environment, which may affect the determinants of pricing of auditing. In the light of this development, this paper attempts to identify the strategic factors on which the audit fees are based.

    Purpose: This study attempts to identify the strategic determinants of price setting of auditing.

    Method: Using existing literature on audit fees and its determinants, a theoretical model has been developed. The model attempts to identify the strategic factors on which the audit fees are based. It includes both previously examined factors and factors which, hitherto, remain unexplored. Aqualitative background survey was conducted, followed by a quantitative survey. This survey was distributed among authorised and certified auditors knowledgeable about the price setting process.

    Results: The results demonstrate that the professional determinants of auditing price setting, to a large extent, remain important. However, strategic determinants complement the professional factors, reflecting the change which the industry is undergoing. Large audit firms have, according to this study, reached further in developing more strategic market price setting, taking competitors’ prices into account. Smaller audit firms, on the other hand, need to develop their market strategies and enhance their strategic approach to price setting. In procurement procedures, the large firms, Big 4, are more willing to lower the price of auditing in order to obtain the audit contract. In this context, therefore, smaller firms with less flexible price setting will be at a disadvantage.

  • 294.
    Edwinzon, Carolina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rödin, Joakim
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Etik som avlatsbrev?: En jämförande studie av hållbarhetsredovisningar i etiska företag respektive företag i oetiska branscher.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Corporate Social Responsibility, vars närmaste svenska översättning är samhällsansvar eller socialt ansvarstagande, är ett begrepp som har kommit att få en allt större betydelse i företagssammanhang. Numera ställs det högre krav på företagen att ta ett större ansvar utöver det som lagen kräver. Motiven till att tillmötesgå dessa krav kan dock se olika ut, vissa företag tycks använda det som en legitimering för sin verksamhet medan andra vill vara ett föredöme och marknadsledande på området.

    Syfte: Den här studien syftar till att studera hur hållbarhetsredovisningarna ser ut i etiskt klassificerade företag respektive företag som verkar i en oetisk bransch samt identifiera, beskriva och analysera skillnader och likheter dem emellan.

    Metod: Studien har genomförts med hjälp av en abduktiv metod, där forskarna har pendlat mellan teori och empiri. Både primär- samt sekundärdata har använts där primärdata samlades in genom intervjuer med respondenter på fyra olika företag och sekundärdata samlades in genom en innehållsanalys av tio företags hållbarhetsredovisningar.

    Slutsats: Studien visar endast små skillnader i hållbarhetsredovisningarnas omfattning och innehåll mellan etiska företag och företag i oetiska branscher. Det går däremot att identifiera en skillnad i motivet bakom hållbarhetsredovisningen mellan de etiska företagen och företagen i en oetisk bransch, där de senare till stor del använder den för att legitimera sin verksamhet.

  • 295.
    Egnell, André
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stafettläkare - Räddaren i Nöden?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During a long period of time, rental doctors have created a vast debate in Sweden. Currently, there is a shortage of doctors working in Sweden and to guarantee the lawful right to healthcare of high quality the counties must hire doctors through employment agencies. There are different opinions about rental doctors, some thinks the temporary employment results in a negative work environment and furthermore puts the patients at risk. Other people consider the Swedish healthcare to not function without rental doctors.  The purpose of this essay is to investigate rental doctors through a legal perspective and how temporary employment actually affects the patients’ security and the work environment in Sweden’s healthcare. Additionally, I want to examine options for counties to reduce the dependence of rental doctors and employment agencies.

    Through this essay I have foremost found a shortage of specialized doctors in Sweden, although there has been an incline of students in medicine. Counties in the northern parts of Sweden and sparsely populated areas have the vastest dependence of rental doctors, which results in future complications. Rental doctors are a necessity to guarantee a positive healthcare in counties that are having difficulties recruiting personal, but in long-term dependence of rental doctors complications appear. The long-termed temporary employment jeopardies the patient’s security and consistency of the treatment and affects the work environment in the healthcare. A majority of workers values social relations at work and a constant shortage of staff results in stress and illness. Therefore it is a necessity to reduce the dependency of rental doctors, although they are a necessity when no other caregiver is of disposal.

    When Sweden became a part of the European Union, the possibilities expanded for doctors to educate and work all around the union. All states in the union accepted the directive 2005/36/EG which means that all education for doctors to be equal and a simplification of the international labor market. In the beginning of the 21st century there was a growth in Swedish medical students that study and work abroad. There is also an incline of foreign doctors who decides to work in Sweden; furthermore it creates complications including longer introductions and language difficulties. However the inclines of foreign doctors are a useful alternative to reduce the dependence of rental doctors. 

  • 296.
    Ek, Hanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Månsson, Mie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Prissättning inom B2B-företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to analyze and seek knowledge about the connection between pricing strategy and pricing methods in B2B companies. The analysis was conducted with help from already exciting theory about pricing strategy and pricing methods. Even though the study is conducted on a small amount of companies in a special branch, the ambition is that this thesis could be of interest for B2B-companies with the same structures of cost.

    Method: The thesis uses a deductive and qualitative approach. The data is collected from a case study conducted through semi-structured interviews.

    Theoretical framework: The base of the theoretical approach is a number of theories from business and specialist literature that have explained common pricing strategy and pricing methods. The concept of Price Waterfall and Strategic Fit is used to analyze how the companies’ activities integrate with the pricing process.

    Conclusion: The purpose of this study is to answer the question: What is the relationship between pricing strategies and pricing practices in B2B companies? The result shows that there are clear links in several areas.

    There are several conclusions to draw from this study, but the main conclusion is that to maximize profits the pricing strategies must be associated with several different pricing methods and work with them in an active way in the whole organization

  • 297.
    Ekberg, Markus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Litzén, Sanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur sker den interna styrningen på vårdcentraler i Kronobergs Län?2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Uppsatsen handlar om intern styrning inom hälso- och sjukvården, närmare bestämt av vårdcentraler med olika huvudmannaskap. Det är viktigt att undersöka hur styrningen och organisering är uppbyggd eftersom resurserna som finns tillgängliga bör användas på bästa sätt för att kunna ge en effektiv och kvalitativ vård för alla patienter. Detta då kostnadsökningar sker vilket leder till att effektiviseringar krävs.

    Frågeställning: 1. Hur används finansiell och icke-finansiell information för intern styrning av offentligt och privat ägda vårdcentraler i Landsting Kronoberg?

    2. Vilka skillnader och likheter finns i den finansiella och icke-finansiella information som används för intern styrning av de offentligt och privat ägda vårdcentralerna, och varför finns dessa?

    Metod: För att kunna undersöka ämnet har vi genomfört en kvalitativ studie inom Kronobergs Län, där vi intervjuat ett flertal personer på vårdcentraler med olika huvudmannaskap.

    Teori: Här beskrivs organisationers struktur, huvudmannaskap och det speciella med serviceorganisationer. Därefter förklaras New Public Management och några av dess inriktningar. Styrning och variabler av olika slag presenteras sedan, för att till sist behandla information samt olika mål och mått.

    Empiri: Först förklaras Landstinget Kronoberg och dess uppbyggnad, därefter redogörs vilka krav vårdvalet har på de olika vårdgivarna. Sedan skildras den information som framkommit i de olika intervjuerna uppdelade i offentlig och privat verksamhet.

    Analys: Analysen börjar med att undersöka hur styrningen ser ut för de olika vårdcentralerna för att hitta faktorer som är lika för de olika typerna av styrning. Där efter jämförs de funna skillnaderna och likheterna med det som framkommit i teorin.

    Resultat/Slutsats: De offentligt och privat drivna vårdcentralerna styrs på ett väldigt likartat sätt. Där alla de undersökta verksamheterna utgår från samma uppdragsspecifikation för att skapa konkurrensneutralitet. De undersökta är alla decentraliserade verksamheter som styrs mot specifika mål. De mål och mått som används för att styra verksamheten är relativt likvärdiga och skiljer sig bland annat i de större krav på effektivitet och produktivitet som finns bland de privata aktörerna.

  • 298.
    Ekedahl, Madeleine
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Linda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ingen byrårotation är den andra lik: En komparativ intervjustudie om publika och privata aktiebolags byrårotationer2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Legislation in Sweden force listed and private companies to undergo an audit with the purpose to examine the books of the company and the management of the board and the chief executive officer. The auditor must act independently of the company being audited. The matter of independence has been questioned by the European Commission following the financial crisis that struck the world economy in 2007 to 2009. This questioning resulted in a new law regarding listed companies, forcing them to undergo an audit firm rotation. Both listed and private companies can do either a voluntary or non-voluntary audit firm rotation. Occasional studies have investigated the matter of audit firm rotation with a qualitative approach, which partly motivates the purpose of this study.  

     

    Purpose: The purpose of this study is to investigate what could be of importance when a company switches to a new audit firm, and if this differs between listed and private companies. By means of this study the authors want to contribute with an enhanced understanding on what basis the companies make their acts and choices regarding audit firm rotation.  

     

    Method: An abductive approach has been used to create a profound knowledge regarding how companies reason about an audit firm rotation. Earlier research has been studied to create an image of what aspects that earlier have been of importance  to companies in their decision to switch and choose a new audit firm. Three main categories arise, the company characteristics, the auditors characteristics and the audit itself. Thereafter interviews have been conducted with six companies which have been the foundation for new theory as two new factors.    

     

    Conclusion:The most distinct difference between listed and private companies in this study is that listed companies regard the auditors competence as more important than the private companies do. The private companies values the relation to the auditor higher than the listed companies. This study shows that a combination of different factors is of importance in the process of an audit firm rotation and not only a single one. All of the companies had unique processes regarding the audit firm rotation. Two new factors have emerged concerning the regulation of mandatory audit firm rotation, and what affects the experience of the decision makers of the audit firm rotation has. Interviews with delegates of the company has enabled new explanations of certain concepts. 

  • 299.
    Ekedahl, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    När jargongen på jobbet väger tyngre än rätten att inte bli diskriminerad: - En studie om etnisk diskriminering i form av trakasserier på grund av etnisk tillhörighet i svenskt arbetsliv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden has been criticized from the United Nations as well as from the European Union for not putting enough effort into discouraging ethnic discrimination on the labour market. At the same time discrimination can be problematic while it’s a personal experience that is to be judged by criterions of the law. This seems to be a particular problem in cases of harassments. The purpose of this study is therefore to examine the national labour law of ethnic discrimination in terms of harassments due to ethnicity. Aiming at creating a more interesting study, the Critical race theory is used to analyze legal judgements from the labour court. By using the legal dogmatic method relevant laws, prepatory works and legal judgements are carefully analyzed in order to answer the research questions of the essay.

    The results of the study points out a special problem when work places are influenced by a rough jargon. This while the consequences are that harassed workers seems to get problems explaining their feelings of being insulted. A rough jargon also makes it harder for both employers and employees who insults others to get awareness and insight about occurrence of eventual harassments. The Swedish labour court tend to judge cases of harassments due to ethnicity restrictive, which results in an inability to respect the exposed employee’s experience. The way of using the burden of proof in these cases is also shown to be handled in a classic way by the labour court. The restrictive judgements and the way of using the burden of proof can be criticized, especially from a critical race point of view, since the consequence is a difficulty for ethnic discriminated employees to win approval in the labour court. Taken together it appears as the Swedish labour court is a part of the structural ethnic discrimination in the working life of Sweden.

  • 300.
    Ekfeldt, Carl
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Lorentzon, Martin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Marknadsplanering, en utmaning för bilåterförsäljare: En studie om hur ekonomisk information & budgetering påverkar marknadsplanering inom bilbranschen.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study gives a understanding how car retailers structure and decide their marketing activities by using a marketing plan. We also integrate budgeting and using of economic information as a supplement for structure the marketing plan. In this study we analyze if there is any different between two different car retailers located in Sweden and how they use their marketplan. 

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