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  • 251.
    Abrahamsson, Hanna
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Larsson, Louise
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Media - makt att sätta företags agenda?: En kvantitativ studie om medias makt att påverka företags hållbarhetsredovisningar2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction Lately, there has been a significant increase in sustainability related issues in media, while companies increasingly are reporting on sustainability. Media has a central role in today's society, and sustainability is emerging as one of the most contemporary issues in the business industry. Studies with a combination of media and sustainability are a fruitful field for future research.

    Purpose The aim of this study is to explain the relationship between medias sustainability exposure of companies and these companies' establishment and extent of a sustainability report.

    Method This quantitative study is pursued through a deductive approach in which the hypotheses are formulated with a background in existing theories. A cross-sectional design is used to measure the presence and the variation of a given phenomena at a certain time. Secondary data is used as the empirical basis. The study focuses on companies listed at Nasdaq Stockholm.

    Conclusion The results of this study indicate that medias' sustainability exposure of companies affects companies' establishment and extent of a sustainability report. Size, industry, profitability and number of subsidiaries are also significant factors. We have found that media is a primary factor in explaining why companies choose to report on sustainability issues. For every news story about a given company in a sustainability context – the likelihood of that company establishing a sustainability report is increased by 2,491. This study also proves that increased media exposure leads to a more extensive sustainability reporting.

  • 252.
    Abrahamsson, Isak
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Karlsson, Malin
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Värdeinvestering – en hållbar strategi för överavkastning?: Ett test av investeringsstrategin F_SCORE på värdeaktier med hög book-to-market kvot2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim

    The main aim is to test if Piotroskis F_SCORE applied on stocks with high book-to- market ratio outperforms the market portfolio and therefore determine the level of market efficiency. The secondary aim is to provide knowledge to business executives about the relevance of a book-to-market policy.

    Method

    This study is a quantitative research which assumes a positivistic research philosophy with a deductive approach. Several regression analyses have been used to confirm the statistical significance of the different estimated parameters. The empirical results give answers to two hypotheses based on the aim of this research. The empirical data have been collected from Thomson Reuter Datastream, compiled in Excel and analyzed with the statistical software Stata.

    Result & Conclusions

    The empirical results of this study show that the value portfolio has a higher return than the market index. The risk-adjusted return for the value portfolio is higher compared to the market portfolio. This indicates that the higher return of the value portfolio is not due to a higher risk. By the results of this study there is not possible to determine whether the market is fully efficient or not. It is only possible to exclude the strong and semi-strong form of market efficiency.

    Suggestions for future research

    For future studies, we suggest further research about the weak form of market efficiency. Using historical data to determine future return, as Contrarian model, is one suggestion to reach further evidence of market (in)efficiency. Since F_SCORE assumes a normal distribution and because of the poor performance of the low F_SCORE firms another suggestion is short-sell these stocks to see if the return ca be increased. This empirical field needs further research about which factors that causes the higher return for these stocks. The small firm effect, liquidity and behavioral finance are just a few anomalies that may have a relationship with excess return.

    Contribution of the thesis

    The investment strategy in this research shows a higher excess return compared to the market index as well as a higher risk-adjusted return over the given period. This is not only a contribution to investors but also in a theoretical field due to the efficient market hypothesis. F_SCORE have a normal distribution curve where the stocks with F_SCORE of 5 or higher generally have a higher mean return. Another contribution is the relevance of book to market ratio as a useful strategy for valuating companies. The practical contribution gives business executives better understanding about the relevance of a book-to-market policy when attracting investors. 

  • 253.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Beyond Going Global: Essays on business development of International New Ventures past early internationalization2016Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The notion of International New Ventures, or INVs, emerged in academia in the early-to-mid 1990s and generally refers to entrepreneurial firms that tend to internationalize very early in their life-cycle, and whose expansion into foreign markets occurs much more quickly than predicted by earlier theories of the incremental internationalization process. Previous literature proposes effective networking with market partners and, more recently, internationally viable business model among key distinguishing features of INVs that allow for such early and rapid entry into international markets. Nevertheless, little is yet known regarding how these younger firms develop over time and how they could sustain international growth. With the purpose of filling this gap, this doctoral dissertation scrutinizes business models and business model innovation of INVs beyond their early internationalization, with a particular emphasis on INVs’ external relationships configurations.

     

    The dissertation consists of four self-contained essays that represent a methodological mixture of qualitative and quantitative approaches and incorporate longitudinal case studies, surveys and register-based data encompassing nine years of Swedish INVs’ development. The findings highlight the importance of the business model as an initial market entry tool, and of business model innovation as a potential growth vehicle over time. Findings also display that INVs work with a broader range of external partners compared to other firms for innovative purposes, and that INVs have different business model innovation patterns compared to other types of internationalized firms. Moreover, INVs focus more heavily on value capture innovations in their business models as they mature and seek to obtain a more centralized position in their industry ecosystem by re-configuring the parameters of existing external relationships or developing new ones.

     

    Overall, this dissertation contributes to the international entrepreneurship and business model literature by explicating how maturing INVs need to operate under different business model configurations as compared to emerging INVs, as the original business model might lack scalability after a certain point in time. Furthermore, the dissertation suggests how INVs can pursue a dynamic business model approach and utilize dynamic capabilities to design business models that put the focal firm more in control of the surrounding ecosystem, and reduce constraints that can limit the value capturing potential and thus the growth and development of INVs.

  • 254.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Dynamic Relationships of INVs and its Business Model Implications2014Conference paper (Refereed)
  • 255.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Dynamic Relationships of INVs and their Business Model ImplicationsManuscript (preprint) (Other academic)
    Abstract [en]

    Addressing International New Venture development over time and acknowledging INVs’ high degree of reliance on external relationships coupled with limited business model control, this study explores the interplay of INVs’ reconfiguration of relationship patterns and business model innovation over time. The study builds upon longitudinal case studies of three Swedish INVs beyond early internationalization stage, conducted over a period of four years. The results indicate that maturing INVs strive towards eco-system centrality to increase business model control and to capture more value from their business model portfolio. This study also suggests that coopetitive business model configurations could impair growth of maturing INVs and that engaging with new external partners could yield a more dynamic business model portfolio and expand INV’s international presence

  • 256.
    Abrahamsson, Jan
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Business model innovation of International New Ventures: An empirical study in a Swedish contextManuscript (preprint) (Other academic)
    Abstract [en]

     Business model innovation (BMI) is getting increased academic attention as a tool for gaining new or retaining existing firms’ competitive advantages. This paper investigates value delivery and value capture dimensions of BMI utilized by international new ventures (INVs) and shows how this category of firms differs from other internationalized firms in Sweden. Our findings indicate that INVs tend to innovate value delivery and value capture dimensions in the form of sales channels and logistical methods more frequently than other internationalized firms and re-configure their external relationships more intensively as well. By utilizing longitudinal data, we show that these aspects continue to differentiate INVs and constitute a unique characteristic of INVs over time. Hence, this study enhances the academic debate on business models of INVs as well as on their long-term development past early internationalization efforts. From a managerial perspective, the study highlights where to focus BMI initiatives for sustained international presence and growth. 

  • 257.
    Abrahamsson, Jan
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Continuing corporate growth and inter-organizational collaboration of international new ventures in Sweden2015In: Innovation and entrepreneurship in the global economy: knowledge, technology and internationalization / [ed] Charlie Karlsson, Urban Gråsjö and Sofie Wixe, Edward Elgar Publishing , 2015, p. 89-116Chapter in book (Refereed)
    Abstract [en]

    In this study we examine the scope and pattern of innovation cooperation of international new ventures (INVs) of different age, size and formation type. Using longitudinal micro-matched database and Swedish Community Innovation Survey results for the years 1998–2009, we show that INVs are more likely to be involved in international cooperation than other firms, and that INVs are also more likely to have a broader scope of international partnerships in terms of number of partners and geographic location of these partners. We further show how age of a firm that originated as an INV and its formation type – greenfield, spin-off or merger – affect patterns of international cooperation for innovation.

  • 258.
    Abrahamsson, Jan Tony
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Continuing corporate growth andinter-organizational collaboration of international new ventures in Sweden2013Conference paper (Refereed)
  • 259.
    Abrahamsson, Jan Tony
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vladimir, Vanyushyn
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Organizational practices and dynamic capabilities of international new ventures: Evidence from Sweden 2000-20092013Conference paper (Refereed)
  • 260.
    Abrahamsson, Jan
    et al.
    Stamford International University, Bangkok.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Organizational Innovativeness of International New Ventures: Evidence from Swedish Firms2017In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765Article in journal (Refereed)
    Abstract [en]

    This paper scrutinizes how and for what purposeinternational new ventures (INVs), of various formation types and at different developmentstages, innovate organizational structures and routines in comparison to otherinternationally active firms in Sweden. We show that INVs place more emphasison reorganizing their external relationships and primarily aim theirreorganization efforts at furthering their ability to enhance innovativeoutput. Coupled with the fact that INV report higher rate of new-to-marketinnovations than other internationalized firms, we conclude that INVs retaintheir innovative focus over time and, irrespective of their formation type,continuously advance their networking capabilities. We propose that dynamicinnovation-advancing relational capability as a characteristic that is uniqueto the INVs as a group of firms.

  • 261.
    Abrahamsson, Jenny
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Dahlström, Andreas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Essentiella förändringar av revisionsberättelsen?: En kvantitativ studie som undersöker attityder till de kommande förändringarna i revisionsberättelsen.2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Under en längre tid har diskussioner förts huruvida en förändring behövs inom revisionsbranschen med ändring av revisorns arbetsuppgifter och den tillhörande revisionsberättelsen. Dessa diskussioner har lett till förändringar i form av förordningar från EU samt att förändringar i ISA standarder från IFAC har utformats gällande bland annat revisionsberättelsen. Dessa kommer främst påverka börsnoterade företag genom den nya ISA standarden 701 gällande ”Key Audit Matters” men även onoterade företag kommer påverkas genom tillägg i övriga ISAs. Förändringarna på internationell nivå har stått som grund för FARs förändringar av svenska lagar och rekommendationer för hur revisionsberättelsen ska utformas samt vilken information den skall förmedla till företagets intressenter. Dessa förändringar är vad vi i denna studie kommer att undersöka.

    Vi undersöker huruvida förändringarna kommer leda till en bättre revisionsberättelse, både enligt revisorer och intressenter till det granskade företaget, närmare bestämt företagsrådgivare anställd på bank och investeringsrådgivare, samt om dessa förändringar antas leda till ett minskat förväntningsgap i revisionsbranschen som helhet. Studien utförs med en kvantitativ metod genom en enkätundersökning som sänds ut till urvalet med frågor om respondenternas åsikter kring förändringarna i revisionsberättelsen som snart träder i kraft samt frågor med syfte att utreda huruvida förändringarna antas minska förväntningsgapet. Totalt erhölls 54 fullständigt besvarade enkäter från revisorer samt 57 fullständigt besvarade enkäter från rådgivare. Dessa svar kopplas sedan med utvalda teorier i form av agentteorin och förväntningsgapet samt med tidigare studier inom området.

    Studiens problemformulering lyder; Anser revisorer samt företags- och investeringsrådgivare att de kommande förändringarna i revisionsberättelsen genererar ett ökat informationsvärde samt minskar förväntningsgapet? Resultatet studien gav visade att både revisorer och rådgivare anser att förändringarna i revisionsberättelsen är positiva och kommer att leda till ett ökat informationsinnehåll i berättelsen. Vi kunde även utläsa att längden på respondenternas arbetslivserfarenhet var den främst förklarande variabeln till attityder mot förändringarna med ett resultat som visade att revisorer med kortare arbetslivserfarenhet och rådgivare med längre arbetslivserfarenhet såg mer positivt på förändringarna. Indikationer erhölls även på att förväntningsgapet antas minskas i framtiden i och med förändringarna i revisionsberättelsen då rådgivares förväntningar på revisorer idag överstiger dess faktiska arbetsuppgiften men att förändringarna revisionsberättelsen genomgår får intressenters förväntningar att närma sig vad revisorns faktiska arbetsuppgift är. 

  • 262.
    Abrahamsson, Jens
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lindblom, Niclas
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Product Placement: A study about Swedes attitude towards product placements in Movies and TV-shows2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Marketers have always been looking for alternative ways to reach the target population with their messages. One approach that has grown the last decades is product placement that has become a large arena for companies to involve in their marketing communication. It has been shown that people tend to dislike traditional advertisement such as commercial brakes in TV and tries to avoid it by switching channel. Since product placement is a type of advertisement that is embedded in a movie or TV-show and cannot be zapped away without missing the story of the movie or TV-show, it is a good opportunity to reach out with a company’s message.

    Several studies have been done in the field of mapping the attitudes towards product placement but no research has been done with the Swedish audience in focus. Therefore the purpose of this thesis is: “…to investigate what attitudes the Swedish audience has towards product placements in Movies and TV-shows”, which will lead to a greater knowledge for Swedish marketing managers about the attitudes towards product placement in Sweden.

    This thesis is a quantitative study with a descriptive single cross-sectional design. The data was retrieved through a questionnaire online. The sample frame was generation Y which is people that are between the ages 18-35.

    The study showed that the general attitude towards product placement is positive for the Swedish audience. When it comes to the different dimensions of product placement; visual-only, audio-only and a combination audio-visual it is shown that the visual placements is seen as the most positive way to place a product in a movie or a TV-show. It could also be seen several similarities with previous studies that prominent placement has a lower attitude while a subtle placements has a more positive attitude.

  • 263. Abrahamsson, Lena
    et al.
    Bengtsson, Lars
    Gremyr, Ida
    Kowalkowski, Christian
    Linköping University, Department of Management and Engineering, Industrial Marketing and Industrial Economics. Linköping University, The Institute of Technology.
    Lindahl, Marcus
    Nilsson, Anders
    Rehn, Alf
    Segerstedt, Anders
    Säfsten, Kristina
    Öhman, Peter
    Industriell ekonomi och organisering2016Book (Refereed)
  • 264.
    Abrahamsson, Lena
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Human Work Science.
    Bengtsson, Lars
    Lunds tekniska högskola, LTH.
    Gremyr, Ida
    Chalmers University of Technology.
    Kowalkowski, Christian
    Linköpings universitet.
    Nilsson, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Rehn, Alf
    Åbo Akademi.
    Segerstedt, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Säfsten, Kristina
    Högskolan i Jönköping.
    Öhman, Peter
    Mittuniversitetet.
    Industriell ekonomi och organisering: IE2016Book (Refereed)
  • 265.
    Abrahamsson, Lena
    et al.
    Luleå Tekniska Universitet.
    Karlsson, Jan Ch.
    Karlstads Universitet.
    Tengblad, Stefan
    University of Skövde, School of Business. University of Skövde, Enterprises for the Future.
    Tankar om arbetslivet2015Book (Other (popular science, discussion, etc.))
  • 266.
    Abrahamsson, Lena
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Tsehaye, Isau
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Åkesson, Anna
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Vilket val gör företag gällande periodiseringsfonder?: En undersökning om vilka faktorer som påvekar beslutet2006Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning:

    Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.

    Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.

    Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med χ2-test.

    Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband. Signifikansnivån på de andra två faktorerna, bonus och storlek, var för höga för att visa ett samband och vi falsifierade därmed dessa. Att det inte föreligger något samband kan bero på att vårt urval är för litet eller att teorin inte är direkt applicerbar på svensk företagskultur. Av de två sista faktorerna vi testade var det bara ägarstrukturen som visade ett samband.

  • 267.
    Abrahamsson, Louise
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Blom Haraldsson, Elina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rörelsekapitalshantering i svenska SME-företag: Hur kundfordringar påverkar ett företags tillväxt och lönsamhet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies which are active on the market are in need of capital to finance their operations. In cases where external funding is not possible, the alternative is to see what is available within the company. Working capital binds large quantities of capital and consists of accounts receivable, accounts payable, inventory, and liquid assets. The management of these may result in the company having access to more liquid assets which can lead to increased profit and greater competitiveness. The aim of the study is to gain an understanding and investigate the effect of two performance variables by companies effectively use of trade receivables in Swedish small and medium-sized wholesale enterprises. The study focuses on studying the performance variables profit and growth. A company's age and size is also checked against these performance variables. To meet the aim, collection and analysis of 2675 corporate accounts has been made. The results show that profitability and growth are both affected positively by the use of accounts receivable in the working capital. This result proves that the management of working capital and value creation is important when working capital is considered to be the core of a business.

  • 268. Abrahamsson, Louise
    et al.
    Dufva, Malin
    Management of the Potential Challenges in the Consolidation Phase: A Case Study of a Scandinavian Company2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to explore how to manage the potential challenges organizations may face in the consolidation phase, and in order to achieve this, potential challenges need to be identified.

    Methodology: The research has been performed through an abductive case study method to the subject of change management. The empirical data was gathered from semistructured interviews conducted at an international company, Company X, primarily from the electronic commerce department. The authors used a thematic analysis inspired by Boyatzis (1998) when analyzing the data.

    Research Limitation: Due to the limited amount of time, the research is limited to only embrace the consolidation phase of an organizational change process. The case study includes 10 interviews from one organization, which will limit the research. The authors apply anonymity due to the company's desire; however, it is also done in order to protect the respondents from any possible harm that might derive from this study (Waldorf,2006).

    Theoretical Perspective: Literature covering different but highly related areas of change management, and its relation to the consolidation phase constitutes the theoretical foundation of the thesis.

    Results: The authors identified four potential challenges when consolidating change; communication, prioritize consolidation, policies and employee involvement.

    Conclusion: In order for organizations to successfully manage the four identified challenges they have to increase the flow of communication, prioritize the consolidation phase, and thereby also allocate resources, which enables the employees to consolidate changes, set up clear policies for the consolidation phase and involve the employees within all levels, in order to increase the employee motivation.

  • 269.
    Abrahamsson, Louise
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Tover, Sofie
    Halmstad University, School of Business, Engineering and Science.
    Hållbarhetsredovisning: En undersökning av hur lag (2016:947) om ändring i årsredovisningslagen (1995:1554) påverkar stora företag2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    From the fiscal year of 2017 and onwards, large companies in Sweden will be obligated by

    law to publish a sustainability report. Amendment (2016:947) to the Annual Account Act

    (1995:1554) is based upon an EU directive, which aims to create transparency and openness

    among companies. The amendment will affect about 1600 Swedish companies and aims to

    make companies more transparent and thus consider how their businesses affect the world.

    Scandals and crises from all over the world are contributing to the increasing demands and

    expectations on companies taking responsibilities for their actions. The sustainability reports

    aims not only to help companies operate a more sustainable business, but also to

    communicate their sustainable progress to stakeholders. Sustainability is a current issue and

    poses major challenges for companies, at which the amendment aims to respond. Hence the

    research question is: how does the amendment (2016:947) to the Annual Account Act

    (1995:1554) affect the sustainability reporting of large companies? To answer the research

    question we have assumed a qualitative method with inductive approach. An empirical study

    has been conducted with both visit and telephone interviews with six respondents responsible

    for the sustainability reporting on six different companies affected by the amendment. An

    additional three interviews have been conducted with auditors working with advisory and

    review of sustainability reports. The study shows that the largest companies are unlikely to be

    affected by the amendment due to the fact that they are already producing a detailed

    sustainability report. The smaller of the companies concerned and the companies that are

    unlisted will probably need to either develop the existing report or start up a sustainability

    report from scratch. When establishing a sustainability report, companies experience

    problems regarding validation and assurance of the published information. The study shows

    that auditing would be effective in response to this challenge, but auditing is not statutory for

    the sustainability report. As external demands and expectations are increasing, the

    implementation of sustainability in the businesses of companies is growing in importance.

    The study shows that since more companies are obligated to produce a sustainability report,

    the sustainable activities of the company will evolve, which ultimately leads to a more

    sustainable development.

  • 270.
    Abrahamsson, Ludvig
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economic History.
    Försäljning av statliga bolag. En jämförande studie av inställning till statligt ägande under två perioder.2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I denna uppsats undersöks hur inställningen till statligt ägande förändrats från början av 1990-talet till mitten av 2000-talet. Genom att undersöka den borgerliga regeringens proposition om minskat statligt ägande från 1991/92 med den borgerliga regeringens proposition om minskat statligt ägande från 2006/07 skapas en förståelse om hur de båda förslagen liknar varandra och hur de skiljer sig åt. Till de båda propositionerna lägger oppositionspartierna fram sina åsikter i motioner. Motionerna undersöks och bidrar till att skapa en bredare förståelse för den ekonomiska och politiska förändring som analyseras.

    För att sätta undersökningen i en historisk kontext presenteras en historisk bakgrund. I den historiska bakgrunden diskuteras Sveriges ekonomiska och politiska förändring under 1980-talet fram till alliansregeringens tillträde 2006. Fokus ligger här på de nya ekonomiska idéer som växer fram och hur dessa idéer påverkar det politiska klimatet.

    Genomgånge av de två olika förslagen som undersökningen bygger på visar att det finns likheter men också vissa skillnader mellan de båda förslagen. Regeringen 1991/92 vill sälja av statliga företag för att skapa en mer dynamisk och effektiv marknad. Regeringen 2006/07 vill sälja av statliga företag för att skapa en mer dynamisk och effektiv marknad för att på så sätt skapa fler jobb och bryta utanförskapet.

    Resultatet av undersökningen visar att det finns skillnader i hur de två undersökta regeringarna förhåller sig till statligt ägande. De har olika mål med att sälja ut statliga bolag, den övergripande visionen är annorlunda. Anledningen till detta kan bero på flera olika faktorer. Beroende på hur resultatet tolkas i relation till den historiska kontexten kan flera olika förklaringar konstateras.

  • 271.
    Abrahamsson, Marie
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Andersson, Jenniann
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Gapet mellan företag och konsument: CSR-kommunikation hos klädföretag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim of the thesis: The aim of this thesis is to describe and gain a deeper understanding of how companies use communication as a tool to overcome the gap between the company and the consumer. The aim is also to clarify some of the factors contributing to this gap.Method:  This thesis has been made from a qualitative approach with quantitative influences. The qualitative primary data collection was gathered through six in-depth interviews with companies in Gothenburg either selling organic and fair-trade produced clothes or marketing towards sustainable consumption. The quantitative part consists of a consumer questionnaire given to 100 women in the inner city of Gothenburg.  Frame of references: Related researches within the field of the subject are presented in the beginning of this chapter. Further theories presented are the consumer’s awareness and the consumer´s responsiveness to CSR. The consumer buying process connects the consumer to the company and how the company reacts and communicates.    Conclusions: The consumer lack adequate information to consume organic and fair-trade clothes. Social Entrepreneurs can help them overcome the issue, but needs to improve their CSR-communication. The gap between the company and the consumer can be describes by factors like supply, labeling, preconceptions, buying behavior and marketing.Keywords: Corporate Social Responsibility (CSR), Organic and Fair-trade clothes, Social entrepreneur.

  • 272.
    Abrahamsson, Martin Otto
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Lavesson, Peter
    Stockholm University, Faculty of Social Sciences, School of Business.
    Tranan - upplevelseekonomi i liten skala2001Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning saknas.

  • 273.
    Abrahamsson, Mats
    Linköping University, Department of Management and Engineering, Logistics & Quality Management. Linköping University, Faculty of Science & Engineering.
    Affärsmodeller för citylogistik & samordnad varudistribution: Handbok för kommuner och privata aktörer2017Report (Other (popular science, discussion, etc.))
    Abstract [sv]

    Den här handboken är resultatet av forskningsprojektet ”Affärsmodeller för citylogistik” som har finansierats av Vinnova och genomförts av forskare på Linköpings Universitet vid avdelningen Logistik- & Kvalitetsutveckling under perioden 2015 – 2017. Projektet är en direkt uppföljning av Färdplan Citylogistik – Godstransporter i urbana miljöer som visade att citylogistik och samordnad varudistribution behövs för att kunna driva utvecklingen mot mer hållbara och attraktiva städer med emissionsfria godstransporter. Den här boken presenterar en modell som syftar till att hjälpa kommuner och företag att komma igång med citylogistik och samordnad varudistribution – En affärsmodell som också fungerar som ett beslutsunderlag. Projektet grundar sig också i Forsknings- och innovationsagenda för framtidens logistik, där citylogistik lyfts fram som ett av de viktigaste utvecklingsområdena inom logistikområdet i framtiden.

  • 274.
    Abrahamsson, Mats
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    The Role of Logistics in Corporate Strategy2010In: Dimensionen der Logistik / [ed] in Schönberger, R., & Elbert, R., Heidelberg: Gabler Research , 2010, p. 533-552Chapter in book (Other academic)
    Abstract [de]

    Funktionen, Institutionen und Handlungsebenen beschreiben die drei Dimensionen des von Professor Dr. Dr. h.c. Hans-Christian Pfohl geschaffenen Logistikwürfels. Anlässlich seiner Emeritierung beleuchten Wissenschaftler und Praktiker in 75 Fachbeiträgen die Logistik mit all ihren Facetten und aktuellen Entwicklungen und geben Anregungen für die zukünftige Forschung und Praxis.

  • 275.
    Abrahamsson, Mats
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    The Role of Logistics in Corporate Strategy2008In: Northern lights in logistics & supply chain management / [ed] Stentoft, Halldorsson, Jahre, Spens, Copenhagen: Copenhagen Business School Press, 2008, 1, p. 49-66Chapter in book (Refereed)
    Abstract [en]

    "Northern Lights in Logistics & Supply Chain Management" portrays the past, present and future research of the subject in the Nordic countries. The NOFOMA conference - a network of Nordic researchers within the field of Logistics and Supply Chain Management - has been a focal point in the contribution to the continuous improvement and further development of Nordic research. The network has also opened up for interaction with fellow researchers from other countries. There are sixteen chapters in the book that in its own way colours the Nordic rainbow of research within Logistics and Supply Chain Management. The chapters are structured in four themes: 1) Origins and strategic aspects; 2) Research approaches in the Nordic countries; 3) Advancement of distribution strategies and; 4) Emerging application areas of logistics and SCM. The chapters provide an understanding and, perhaps more importantly, consciousness for scholars that are part of this research environment: Where are we now, what have we been influenced by, and in what area are we able to provide positive impact? The aim of the book is also to contribute to increased visibility to fellow international scholars within Logistics and Supply Chain Management.

  • 276.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics & Quality Management. Linköping University, Faculty of Science & Engineering.
    Christopher, Martin
    Cranfield School of Management, Cranfield, Bedford, UK.
    Stensson, Bo-Inge
    SKF, Sverige.
    Mastering Supply Chain Management in an era of uncertainty at SKF2015In: Global Business and Organizational Excellence: a review of research & best practices, ISSN 1932-2054, Vol. 34, no 6, p. 6-17Article in journal (Other academic)
    Abstract [en]

    To stay ahead in an increasingly competitive business environment, organizations need agile supply chain systems that are holistically designed and managed. The experiences of SKF, a Swedish multinational firm, point to the benefits of reengineering upstream capabilities to create value downstream. To foster the flexibility, responsiveness, and other dynamic capabilities needed to manage increased supply chain complexity, the company established programs to involve its suppliers in the value creation process, making them an extension of the organization’s resource base. The overall objective has been to migrate from a business model based on economies of scale in operations to one that exploits both economies of scope and economies of integration. As a result of its efforts to create a more agile and cost-efficient supply chain, the company has been able to decrease supply risks while improving its value creation process and responsiveness to new customer demands and advancing its sustainability and social responsibility initiatives. 

  • 277.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Karlöf, Stefan
    Sonat, Sverige.
    Det dynamiska företaget: om följsamhet och flödesorienterade affärsmodeller2011 (ed. 1)Book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Dagens osäkra affärsklimat betraktas av många som ett problem och en risk som måste hanteras. I den här boken vänder författarna på perspektivet och betraktar osäkerheten som en möjlighet till framgång - om företaget har tillräcklig dynamisk förmåga. Den dynamiska förmågan innebär att företaget snabbt kan förändra sin marknadsstrategi och sin dagliga verksamhet. Det kräver en tydlig och flödesorienterad affärsmodell med en effektiv och följsam kedja från leverantör till slutkund. Denna bok presenterar en modell för hur företaget kan uppnå en sådan dynamisk effektivitet och diskuterar hur man kan omsätta den i praktisk handling. Boken vänder sig till chefer och ledningsgrupper i företag som vill utvecklas i takt med omvärldens krav och därmed få bäst förutsättningar att överleva och växa i det krävande affärsklimatet - survival of the fittest!

  • 278.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Malmgren, Mike
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Andersson, Dan
    Chalmers.
    Inside the Core: Managing risks in Business Critical Outsourcing2011In: Proceedings of the 20th Annual IPSERA Conference, Vision 20/20 – Preparing Today for Tomorrow’s Challenges / [ed] F. Rozemeijer, M. Wetzels, L. Quintens, 2011, p. 1092-1101Conference paper (Refereed)
    Abstract [en]

    Organizations are increasingly outsourcing business critical activities, which increases the risk of substantial negative impact on the financial and strategic business performance. The aim of this paper is to show how outsourcer and supplier seek to mitigate the risks during the negotiations and the ongoing operations of the outsourced activities. The conclusion is that risk mitigating dimensions are directional and operates at different organizational levels, and secondly, that the dimension operates sequentially as a means to mitigate performance and relational risks. It is also concluded that goodwill trust and a cooperative stance have substantial impact on the success of the outsourcing.

  • 279.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Malmgren, Mike
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Andersson, Dan
    Chalmers.
    Managing risk in complex and business critical outsourcing of services2011In: Proceedings of 18th International Annual Conference of the European Operations Management Association. EurOMA, 2011Conference paper (Refereed)
    Abstract [en]

    Over the past two decades the phenomenon of outsourcing of resources and activities has emerged as an important trend in a wide range of organizations and many companies are today outsourcing complex and business critical resources and activities. This increase in business criticality also increases the risk of substantial and negative impact on the financial and strategic performance. The proposition is that business critical outsourcing is approached with a joint risk perspective and that an understanding of the decision process is essential for success. Further, it is important to view outsourcing as an ongoing process with a number of key stages.

  • 280.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Rehme, Jakob
    Linköping University, Department of Management and Engineering, Industrial Marketing and Industrial Economics. Linköping University, The Institute of Technology.
    Sandberg, Erik
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Olsson, Olle
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    The role of purchasing groups in retail logistics2012In: Nordic Retail Research: Emerging Diversity / [ed] Johan Hagberg, Ulrika Holmberg, Malin Sundström, Lars Walter, Göteborg: Bokförlaget BAS , 2012, 1, p. 155-172Chapter in book (Other academic)
    Abstract [en]

    This book aims to provide an illustration of the diversity that characterises contemporary Nordic research in the field of retail. The book draws on a large variety of methods, describes a variety of retail sectors and covers a large number of retail phenomena. The book is suitable for researchers, graduate students and professionals who want to learn more about contemporary retailing research

  • 281.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Sandberg, Erik
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Rehme, Jakob
    Linköping University, Department of Management and Engineering, Industrial Marketing and Industrial Economics. Linköping University, The Institute of Technology.
    Logistik i svensk handel: Ett projekt finansierat av Handelns Utvecklingsråd2011Report (Other academic)
    Abstract [sv]

    Den här rapporten sammanfattar ett forskningsprojekt, Logistik i svensk handel, som har pågått under perioden juli 2009 t.o.m. februari 2011 och som är finansierat av Handelns Utvecklingsråd.

    En utgångspunkt och hypotes för projektet var att det finns avgörande branschmässiga skillnader i sättet att arbeta med logistikfrågor. En hypotes som har testats mot empirin, vilket har lett till slutsatsen att logistiken endast i begränsad omfattning är branschspecifik och att branschtillhörighet inte är den avgörande faktorn för hur logistiken utformas för handelsföretag. En viktigare faktor, är hur butikerna drivs visavi centrala enheter, hur integrationen ser ut mellan logistikstrategi och inköps- respektive marknadsstrategi, samt hur systemgränserna för logistiken definieras.

    Genom hela arbetet har vi jämfört den logistikbild vi har sett med en ”ideal bild”, i form av logistiken i internationell ”mega-retailing”, vilket idag representerar ”best practice” inom logistik och där logistiken är en integrerad del av företagens affärsmodell och ett direkt stöd för företagets lönsamhet och tillväxt. Den jämförelsen visar att det är mycket stora skillnader i logistikkompetens och mognad mellan olika företag och att logistik inom många handelsföretag fortfarande är ett område med stor förbättringspotential.

    Förutom den här rapporten har projektet genererat en lång rad akademiska artiklar som är publicerade i journaler och/eller har presenterats på konferenser och seminarier. Vi har varit i kontakt med ett stort antal, kollegor, företag och forskare i Sverige och andra länder för att samla material. Ett stort tack till alla de som har bidragit med material till projektet.

    Ett speciellt tack till Andreas Hedlund på Handelns Utvecklingsråd, som förutom finansiellt stöd har backat upp projektet med seminarier arrangerade av Handelns utvecklingsråd.

    Linköping i Maj 2011

    Mats Abrahamsson   Jakob Rehme   Erik Sandberg

  • 282.
    Abrahamsson, Mats
    et al.
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Stahre, Fredrik
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Huge-Brodin, Maria
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Rehme, Jakob
    Linköping University, Department of Management and Engineering, Industrial Marketing and Industrial Economics. Linköping University, The Institute of Technology.
    Andersson, Dan
    Linköping University, Department of Management and Engineering, Logistics Management. Linköping University, The Institute of Technology.
    Logistics Changes and Challenges in Swedish Food Supply Chains2008In: Nofoma 2008, 2008Conference paper (Refereed)
  • 283.
    Abrahamsson, Nathalie
    et al.
    Örebro University, Örebro University School of Business.
    Altun, Sultan
    Örebro University, Örebro University School of Business.
    Kundlojalitet En studie om hur en fysisk telefonbutik kan bevara och stärka kundlojalitet 2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 284.
    Abrahamsson, Nathalie
    et al.
    Örebro University, Örebro University School of Business.
    Celik, Evelin
    Örebro University, Örebro University School of Business.
    Mati, Mikaela
    Örebro University, Örebro University School of Business.
    Motstånd och bristande engagemang vid en organisationsförändring2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 285.
    Abrahamsson, Nils-Filip
    Linnaeus University, Faculty of Humanities and Social Sciences, School of Social Sciences.
    Att blogga om hus: En studie om hur mäklare använder sociala medier2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This is a study about how realtors or estate agents market their services in social media. Social media is an upcoming channel in marketing and is becoming more important every day. The user generated content on internet is a new way of communication where companies don’t have to be considered as soulless, if companies use it correctly. This study investigates estate agents efforts to market their services in these channels and how they do it. The study has interviewed four different realtors, marketing executives and a communication office. The motivation for the study is that realtors tend to market their services like they always have but with a consistently changing market, so should their marketing do. The method has been interviews and interpretation of data with the knowledge of my university studies. The results of the study has shown that realtors today are aware of a new channels, such as facebook and twitter, but do not know how to use it and are learning by doing. A conclusion is that in a near future, customers will see a lot more marketing in these channels from these consignors.

  • 286.
    Abrahamsson, Nina
    et al.
    Södertörn University College, School of Business Studies.
    Mora, Richard
    Södertörn University College, School of Business Studies.
    Högutbildade ekonomistudenters minskade intresse för eget företagande: En studie av Företagsekonomistudenter på Södertörns Högskola2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Abstract

    To benefit the economic growth of a country, it is important for the inhabitants to make the decision to become business owners. Sweden today, apart from the rest of Europe, is facing a growing problem. The numbers of companies are growing, but the numbers of company owners are not. As a result of this, the employment is not able to develop under the same conditions, when the opportunities of employment decrease. Research shows, that the interest for owning a company among the Swedish youth has increased. However, it has not increased amongst the young and highly educated people. During a time where the numbers of college educated people are increasing and to that, the long-term educational programs are becoming more common, this becomes a serious problem for the future of Sweden. Among the young and highly educated there are the business graduates, which in theory are considered to possess the knowledge it takes to become the company owners of the future.

    The aim with this thesis is to, with a quantitative study, analyze the entrepreneurial propensity among highly educated business students. To fulfil the aim we will investigate five different variables; gender, family background, ethnical background, knowledge and experience and experienced risk. To collect this information we are searching for both quantitative and qualitative information.

    The implemented survey of 77 highly educated business students at Södertörns University College shows that the entrepreneurial propensity amongst the students is low. A difference can be seen between the students that are positive and the students that are negative to starting their own business. Amongst the students that are positive one can see that the propensity is higher in the variables of knowledge and experience and experienced risk. Furthermore, the results of the survey research show that family background and ethnical background have the least relevance to the entrepreneurial propensity.

    The conclusion explains the underlying factors that show that the reason why highly educated business students choose to become an employee rather then starting their own business is their low entrepreneurial propensity. What affects the students low entrepreneurial propensity and therefore their choice not to start their own business is the lack of knowledge in the area, both theoretical and practical. A larger practical knowledge leads to a decrease in the experienced risk relating to starting a business, which is the second important factor to why students choose employment rather than a business of their own.

  • 287.
    Abrahamsson, Pege
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Hedlund, Johan
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Valutariskhantering: En omotiverad kostnad eller ettvardagligt behov?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Vårt syfte med detta arbete är att undersöka hur två stora företag i Gävleborgslän, med betydande del av sin verksamhet på export, hanterar de valutarisker som uppstår. Företagen som vi valt att granska är Sandvik och Korsnäs som båda är tillverkande företag inom industrin.

    Vi kommer sedan att jämföra hur respektive företag har valt att hantera sina risker och belysa de skillnader och likheter som dessa två företag har i sitt arbete med valutarisker. Slutligen ämnar vi jämföra det empiriskt insamlade materialet med den teoretiska referensram som finns inom det valda ämnet.

    Metod: Vi har valt att använda oss av en kvalitativ metod när vi insamlat data. Insamlingen har främst skett via samtalsintervjuer på respektive företags huvudkontor. Kompletterande information har insamlats via mejlkontakt med våra respondenter. De teorier vi har använt behandlar främst valutarisker och metoder för valutarisker.

    Resultat & slutsats: Slutsatsen från vårt arbete visar att de företag vi studerat har insett betydelsen av valutaexponering men bara ett av företagen har valt att aktivt arbeta med riskhanteringen. Vi vill dock poängtera att båda företagen tagit ställning till hur arbetet med risker ska hanteras.

    Förslag till fortsattforskning: I vårt arbete visar vi en bild av hur två företag hanterar sina valutarisker och exponeringar. Det kan vara intressant att undersöka detta ur ett större perspektiv. En djupare studie med fler företag kan göras. I vår studie sker jämförelsen mellan två industriföretag. Att göra jämförelsen med ett företag inom ett annat segment, t ex dagligvaruhandeln eller telekombranschen, finner vi intressant.

    Valutariskhantering: en omotiverad kostnad eller ett vardagligt behov?

    Uppsatsens bidrag: Vårt arbete ger ett bidrag till exporterande företag för att få en uppfattning om olika sätt att hantera sina valutarisker. Uppsatsen kan även användas av Sandvik och Korsnäs för att få reda på hur två studenter anser om deras arbete med valutasäkring.

    Nyckelord: Valutarisk, valutasäkring, valutaexponering, valutahantering, derivatinstrument, terminskontrakt, optioner.

  • 288.
    Abrahamsson, Per
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boström, Nicklas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Revisorns oberoende - fakta eller fiktion?: En kvantitativ studie om skillnader i förekomsten av typ -II fel i aktiebolag lokaliserade i svenska städer.2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    På senare år har det varit många skandaler exempelvis Enron och Worldcom vilka skakat den finansiella marknaden. Den gemensamma nämnaren var revisorer vilka ej varit oberoende i sitt agerande mot företagen och intressenterna. Dessa skandaler har lett till en ökad diskussion om revisorsyrket samt vad som påverkar revisorernas oberoende. Då intressenterna är beroende av att informationen är kvalitetssäkrad av revisorerna har dessa felaktigheter slagit hårt mot dem som grupp.

    I Sverige skall revisorer följa de lagar och regler som gäller för aktiebolag i samband med en revision. En av dessa regler är uttalandet om ett företags fortsatta drift, vilket påvisas i samband med revisionsberättelsen. Denna anmärkning skall följa direktiven i ISA 570. I denna studie har vi valt att definiera revisorns oberoende som förmågan att korrekt utfärda en anmärkning om fortsatt drift enligt ISA 570. Det har även utförts tester utifrån en bredare proxyvariabel för revisorns oberoende nämligen anmärkning om ekonomisk svårighet.

    Då intressenterna är en grupp vilket felaktigheter från revisorn slår hård mot har denna studie valt att undersöka revisorernas oberoende ur intressenternas perspektiv. För att kunna mäta revisorernas oberoende genom att studera samma information vilket intressenterna får (årsredovisningarna), utfördes en kvantitativ undersökning av företag vilket avslutat konkursen under de sista fyra månaderna av år 2010. Studien grundades på en deduktiv forskningsansats och använde 943 observationer av företag vilket avslutat konkursen år 2010.

    Studien undersökte revisorernas oberoende med undersökningsvariablerna revisionsarvode, konsultarvode och storleken på staden där revisorn var verksam i. Städerna delades upp i liten, mellanstor och stor stad. Dessa undersöktes genom användandet av binära logistiska regressioner med anmärkning om fortsatt drift, samt anmärkning om ekonomisk svårighet som beroende variabel. I studien inkluderade vi kontrollavariabler vilka visats påverka revisorns oberoende utifrån tidigare studier.

    Då tidigare studier mest undersökt revisionsbolagen på antingen koncernnivå eller kontorsnivå valdes att undersöka revisionsbolagen på en stadsnivå. Att välja ett stadsperspektiv ledde till en djupare insikt om det skiljer i oberoendet mellan olika storlekar på städer.

    Resultatet av denna studie uppvisar ej något signifikant samband mellan städernas storlek och revisorns oberoende. Även revisionsarvodet och konsultarvodet uppvisade ej ett signifikant samband med revisorns förmåga att korrekt utfärda en anmärkning om fortsatt drift eller förmåga att anmärka om ekonomiska svårigheter. Det leder till att revisorns oberoende enligt denna studies resultat ej kan antas påverkas av dessa faktorer.

  • 289.
    Abrahamsson, Philip
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Steerling, Jonas
    Smart Beta based on ROE: is Smart Beta based on ROE a good investment2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract Background: Smart beta is one of the most popular investment strategies at the moment and projections show that the money invested in Smart Betas will continue to increase. The reason for the growing popularity is that it is a hybrid between active and passive investment. Where the Smart Beta strategy avoids the flaw of holding too many overvalued stocks in passive investing as well as reducing the management fees that comes with active investments. There are many different ways to construct a Smart beta. Several studies have been done to see if there is a possibility to create a Smart Beta based on ROE and they have all showed positive results. Purpose: The purpose of this thesis is to investigate if a Smart Beta based on ROE would perform better than the Swedish market. This thesis will also investigate which are the optimal weights for the Smart Beta. Method: Three different strategies are used in order to select stocks for the portfolios these portfolios are weighted in three different weightings. The performance of all portfolios are calculated through backtesting and then compared against the benchmark OMXSGI. Conclusion: The average return of the betas is higher than the comparable index, however they have taken a small amount of additional risk. The risk-adjusted measurements show that the extra risk is compensated with additional return, since the Smart Betas have higher average risk-adjusted measurement ratios. Therefore, a Smart Beta based on ROE should be created. The Last ROE strategy shows that the best returns and risk-adjusted returns and the Sharpe weighting (SW) was substantially better than the other weightings. Although, the time-horizon is relative short and it needs more research in order to make a conclusion with more certainty. 

  • 290.
    Abrahamsson, Pär
    et al.
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Eklund, Alexander
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Nyföretagarservice: Rådgivningen och utbildningens roll vid nyföretagande2006Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 291.
    Abrahamsson, Sara
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    Ekonomisk ojämlikhet och tillväxt i en global värld2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The question about economic inequality belongs possibly to one of the most controversial questions throughout history. The opinions regarding the pros and cons of economic inequality, but mostly regarding the degree of economic inequality are divided. Initially it was assumed that economic inequality was a precondition for economic growth since it generates investment and is essential for the creation of incentives. New research, however, suggest that growth and economic inequality has a negative relationship, especially when considered in the long run. If so, this is of great importance for economic and political decisions. Moreover, it is considered that a high degree of economic inequality prevents an inclusive political and economic society that could have a setback on the economic growth rate. This paper, taking its starting point in a mixed method, examines the relationship between economic inequality and economic growth.

  • 292.
    Abrahamsson, Sten
    et al.
    Gotland University, School of the Humanities and Social Science.
    Fredriksson, Maria
    Luleå Tekniska Universitet.
    Isaksson, Raine
    Gotland University, School of the Humanities and Social Science.
    University Services for regional Development: Ideas on Stakeholder Based Quality Management in a Region2011In: Proceedings : 14th QMOD Conference on Quality and Service Sciences: From LearnAbility and InnovAbility to SustainAbility / [ed] Carmen Jaca,Ricardo Mateo,Elizabeth Viles, Javier Santos, Pamplona: Servicios de Publicaciones Universidad de Navarra , 2011, p. 36-54Conference paper (Refereed)
    Abstract [en]

    Background

    Regional Development is a permanent activity of change including long range visions and goals. This work includes both continuous and breakthrough change. Quality management practises are used for organisational improvement and could be seen as one way of supporting effective change management. Provided we can view a region as an organisation we could also view it as a process. Dealing with the region as a system of processes might make it possible to use quality management practices to support more effective regional development. Based on an analysis of the presentation of the current state and the visionary state it should be possible to analyse proposed change strategies from a process perspective.

    Purpose

    The general purpose of the study is to see how universities could contribute to regional development. Specific research questions in this study are:

    For a region how can the present state, the visionary state and the chosen change strategies, be described with Quality Management values and methodologies with focus on the process view

    How do the regional university mission, vision and goals align with defined regional objectives?

    Methodology

    A literature survey for how Quality Management has been used for regional development is carried out to create a structure for the data collection. The region of Gotland is chosen as an example for a region. The reason for this is that Gotland is a small region consisting of an island providing clear boundaries. There is only one university, which makes it easier to study the links between university and region. Available regional visions are studied as well as main presentation of regional performance with focus on the region of Gotland. The main organizational stakeholders are identified and studied. Data is gathered from web sites and from interviews. The categorisation of information is based on a process perspective using process based system models adapted to the initial literature survey. The current change process is also portrayed. In order to see how the local university performance and plans align with the regional plans the Gotland University web-site is studied for relevant documents.

    Main results

    Regional performance can seemingly be described using process based system models. The stakeholder approach can in a meaningful way be used to describe main regional requirements.

  • 293.
    Abrahamsson, Sten
    et al.
    Gotland University, School of the Humanities and Social Science.
    Hansson, Jonas
    Högskolan Väst.
    Isaksson, Raine
    Gotland University, School of the Humanities and Social Science.
    Integrated Management Systems: testing a model for integration2011In: 14th Toulon-Verona Conference: Organizational Excellence in Service, 1-3 September, 2011, Alicante, Spain / [ed] Jacques Martin and Claudio Baccarani, University of Alicante and University of Oviedo, Spain , 2011, p. 22-35Conference paper (Other academic)
    Abstract [en]

    Management systems are widely used for creating order, minimising risks and for assuring performance. Management systems are in many occasions integrated since this has been found to be beneficial. In this paper a model for a fully integrated management system (IMS) based on the three axes of level, extent and scope of integration is tested for relevance. The studied system permits the integration of all relevant process dimensions. The research is only in a pilot stage, but the initial results are promising and indicate that there are advantages in using the process view as a base for identifying critical aspects to be managed. A review of the current situation for system integration is studied and the model is subjected to some tests using Sweden as a case. The background study shows that system integration still is limited, especially when comparing with a fully integrated IMS. The feedback from the organisations interviewed is positive and supports continued work with development of the model.

  • 294.
    Abrahamsson Söderberg, Sofie
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Rällfors, Axel
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Upplysningskrav vid värdering till verkligt värde: En studie om hur företag har anpassat sig till upplysningskraven kring verkligt värde och revisorns roll vid granskningen av dess efterlevnad2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013. Data har insamlats genom bearbetning och analyser av respektive företags årsredovisning. Av studien följer att företagen inte efterlever upplysningskraven fullt ut och att respektive företags revisor inte väljer att göra ett modifierat uttalande trots att ISA (International Standards on Auditing) uppmanar till det. Fastighetsbolagen visar högst efterlevnad av upplysningar, därefter kommer skogsbolagen och sist bankerna.

  • 295.
    Abrahamsson Söderberg, Sofie
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tunstig, Sanna
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    En studie av storbankers finansiella ställning: I finanskrisens spår2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Finansiella institutioner har en stor samhällspåverkan, något som inte minst tydliggjordes genom den senaste finanskrisen då bankers finansiella ställning ifrågasattes. Studien syftar därför till att skapa en överblick hur bankers finansiella ställning sett ut i samband med finanskrisen år 2008. Undersökningen har genomförts genom att använda en övergripande modell baserad på nyckeltal som anses mäta bankers finansiella ställning, samt en kompletterande information i form av icke-numerisk data. Utifrån resultatet kunde det observeras att den genomsnittliga finansiella ställningen under perioden år 2007-2012 varit svag, samt att den var något svagare år 2012 än år 2007. Slutsatsen som kunde dras var att de europeiska bankerna haft en svag finansiell ställning och att tillgångskvaliteten ofta haft en betydelse för den finansiella ställningen. Studien fann dock några fall då banker haft en låg tillgångskvalitet men hög kapitaltäckning och/eller likviditet.

  • 296.
    Abrahamsson, Valensia
    et al.
    Örebro University, Örebro University School of Business.
    Halef, Charbel
    Örebro University, Örebro University School of Business.
    Anställdas motivation inom tillverkningsindustrin: En kvalitativ fallstudie med utgångspunkt i förväntansteorin 2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 297.
    Abramowicz, Sara
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Rydman, Maria
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Projektverksamhet med samhällsnyttan i fokus: införandeprocessen av SMS-biljetten vid Upplands Lokaltrafik2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis is to explore possible differences between public and private companies’ way to manage projects. In order to analyze the managerial aspects, we have studied the project of a new payment system implemented at the public-transport organization Upplands Lokaltrafik (UL). The project enables mobile payment by text message (SMS). Most theory concerning the management of projects is developed for private companies. It is therefore of great interest to explore whether that theory is applicable to the SMS-project conducted by a public company. Within the theory of project management, we have chosen to focus on the concept of process orientation in order to describe the project and the parties involved. To specify the different stages of the work process we have used Deming’s cycle. The cycle describes the iterative workflow of a project by the four stages; Plan (Planning the project), Do (Implementing the project), Study(Study the effects of the implementation) and Act (Act upon the results of the feedback). The model’s four stages are represented by equally large shares in the optimal cycle, however, the most common situation for private companies is that the Do part is larger than the other parts and the Study and Act parts are seldom employed. The decision-making process in public companies is more complex due to their organizational structure, which in UL’s case implies that the project process is different to that of private companies. With this in mind, the process of evaluation is more difficult to conduct. The finding of this study is that the public and private companies have somewhat different management techniques, which we have observed in particular while studying the SMS-project. Nevertheless, the SMS-project is run with some similar characteristics to a private company, which we have seen has affected the outcome of the project negatively in the sense that they have failed to use the process orientation fully. UL would therefore benefit from using process-orientation techniques such as evaluation and feedback in a greater extent in upcoming projects.

     

  • 298.
    Abramsson, Alexander
    et al.
    Örebro University, Örebro University School of Business.
    Happonen, Anna
    Örebro University, Örebro University School of Business.
    Malmsten, Dennis
    Örebro University, Örebro University School of Business.
    Aktieindexobligationer: En studie om struktur och prissättning av produkter på den svenska marknaden2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 299.
    Abramsson, Mattias
    et al.
    University of Gävle, Department of Business Administration and Economics.
    Vikström, Johan
    University of Gävle, Department of Business Administration and Economics.
    Finns det för få fastighetsvärderare ur de offentliga aktörernas synvinkel?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Inom fastighetsbranschen finns det ungefär 100 000 yrkesverksamma. Denna bransch står inom de närmaste åren för stora pensionsavgångar. En av de yrkeskategorier som kommer att påverkas är fastighetsvärderare. I dagsläget finns det ungefär 600 yrkesverksamma fastighetsvärderare. Genom ett antal offentliga aktörer som är verksamma inom fastighetsmarknaden, vill vi belysa frågan om de anser att det råder brist på fastighetsvärderare. Vi har valt att i denna studie särskilt granska och studera Gävle kommun och dess fastighetsbolag, Gavlefastigheter.

     

    Metod: Vi har med empirisk forskning, som bedrivs med företrädesvis kvantitativa och kvalitativa metoder, utfört denna studie. Data har samlats in genom intervjuer som sedan sammanställts och analyserats både utifrån de resultat vi fick in men även genom transaktionshandlingar som vi tagit del av ifrån Gavlefastigheter. Resultaten redovisas i löpande text. 

     

    Resultat & Slutsats: Resultaten vi fick fram visar på att ur de offentliga aktörernas perspektiv upplever alla utom en att det finns ett tillfredställande utbud av fastighetsvärderare. De offentliga aktörerna gör inte många fastighetstransaktioner och de anlitar bara fastighetsvärderare vid unika och komplexa objekt. Fastighetsvärderarna kommer att påverkas av pensionsavgångarna. Det i sin tur kommer inte, ur de offentliga aktörernas synvinkel, påverka efterfrågan av fastighetsvärderarnas tjänster.

     

    Förslag till fortsatt forskning: Vi har i denna studie valt att belysa vår problemformulering utifrån ett antal offentliga aktörers synvinkel. Det skulle vara intressant att göra en liknande fallstudie utifrån fastighetsvärderarnas egen sida, men även utifrån de privata fastighetsägarnas sida.

     

    Uppsatsens bidrag: Vi har med denna studie bidragit med att påvisa att de offentliga aktörerna inte anser att det finns för få fastighetsvärderare och att anlitningen av dem sker i mindre omfattning.

  • 300.
    Abrego, Lisandro
    et al.
    International Monetary Fund, Washington DC, USA.
    Österholm, Pär
    National Institute of Economic Research, Stockholm, Sweden.
    External Linkages and Economic Growth in Colombia: Insights from a Bayesian VAR Model2010In: The World Economy, ISSN 0378-5920, E-ISSN 1467-9701, Vol. 33, no 12, p. 1788-1810Article in journal (Refereed)
    Abstract [en]

    This paper investigates the sensitivity of Colombian GDP growth to the surrounding macroeconomic environment. We estimate a Bayesian VAR model with informative steady-state priors for the Colombian economy using quarterly data from 1995 to 2007. A variance decomposition shows that world GDP growth and government spending are the most important factors, explaining roughly 17 and 16 per cent of the variance in Colombian GDP growth respectively. The model, which is shown to forecast well out-of-sample, can also be used to analyse alternative scenarios. Generating both endogenous and conditional forecasts, we show that the impact on Colombian GDP growth of a substantial downturn in world GDP growth would be non-negligible but that the decline still would be mild by historical standards.

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