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  • 251.
    Abrahamsson, Anders
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Sustainopreneurship - Business with a Cause: Conceptualizing Entrepreneurship for Sustainability2007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 252.
    Abrahamsson, Anna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Beckne, Stina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur värderas en trend?: Lagerredovisning i konfektionsbranschen2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: How is a trend valued? Inventory accounting in the clothing industry.

    Background: Inventory is one of the major asset items in the balance sheet for clothing companies. It is therefore important that the valuation of it becomes fair and provides accurate information to the company's stakeholders. As trends today are moving faster, companies' inventories are subjected to greater obsolescence than before, making it harder to value. This means that companies in their pursuit of legitimate inventory accounting need to relate to their social context. This will be the basis for the study's problem and purpose, which therefore aims to identify the social factors that underlie inventory reporting in clothing companies.

    Purpose: The study intends to provide an understanding of how the social context shapes the accounting of inventories in the clothing industry. The purpose is to supplement the knowledge of how clothing companies responds to the challenges and uncertainties in inventory accounting.

    Method: Based on existing literature, a social context has been drawn up, to which companies need to relate its inventory report. The thesis then consists of a qualitative interview study with companies in the clothing industry. The purpose of the interviews is also to identify additional factors that may affect how companies inventory accounting shapes.

    Results / Conclusions: The results of the survey shows that companies today are aware of the problems with fast-paced trends, but that's nothing they take into major account in their inventory accounting. It also appears that the inventory valuation in the industry today is standardized.

  • 253.
    Abrahamsson, Anna
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Sundqvist, Emma
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Sikta mot stjärnorna med mentorskap- och nå toppen?: En studie om det elektroniska mentorskapets framtid2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

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

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

  • 254.
    Abrahamsson, Annika
    et al.
    Blekinge Institute of Technology, School of Management.
    Bernström, Angelica
    Blekinge Institute of Technology, School of Management.
    Gustafsson, Jonna
    Blekinge Institute of Technology, School of Management.
    Målstyrning i offentlig verksamhet: En studie av de anställdas upplevelser och deras delaktighet i målstyrning på Skatteverkets Blekingekontor / Result control in the public sector – A case study of the experiences of the employees regarding their participation in result control at the local Tax Offices in Blekinge2008Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

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

  • 255.
    Abrahamsson, Axel
    et al.
    Örebro University, Örebro University School of Business.
    Nordén, Fredrik
    Örebro University, Örebro University School of Business.
    Värdering till verkligt värde - En kvantitativ studie om företags efterlevnad av upplysningskraven i IFRS 132018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 256.
    Abrahamsson, Axel
    et al.
    Örebro University, Örebro University School of Business.
    Nordén, Fredrik
    Örebro University, Örebro University School of Business.
    Odenå, Oscar
    Örebro University, Örebro University School of Business.
    Efterlevnadsgraden av IAS 36 p. 134 - Utifrån ett isomorfistiskt perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 257.
    Abrahamsson, Bertil
    et al.
    Linköping University, Department of Management and Economics.
    Ljungberg, Erik
    Linköping University, Department of Management and Economics.
    Vad är en bantad balansräkning?2004Independent thesis Advanced level (degree of Magister)Student thesis
    Abstract [sv]

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

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

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

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

  • 258.
    Abrahamsson, Carl
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013).
    Ritvala, Lucas
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013).
    The effects of customer moods on value co-creation practises: A study based on student’s experiences from a restaurant setting2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the service industry, value creation has emerged from being something where service providers are the sole creators of value, into something where customers are equal creators of value. Nowadays it is seen as value co-creation between the two parties. Authors Echeverri & Skålén (2011) identified five value co-creation practises in the public transportation industry between customer and supplier. The findings of Luong (2005) suggest that a service providers actions have an influence on the customers mood. No previous research has been conducted into how a customer’s mood affects value co-creation, and more specifically the value co-creation practises identified. These identified practises in relation to customer mood were researched upon in a restaurant setting through a qualitative study with semi-structured interviews. The research was conducted with 10 different respondents and the purpose was to find out whether differences in customer moods affected the value being co-created between customer and supplier/service personnel. It was found out that customers in a positive mood, more easily ignored smaller service complications which made value co-creation opportunities harder to identify. Customers in a negative mood made it easier for service personnel to identify poorly performed touchpoints in the value co-creation practises between the supplier and customer due to a more reactive behaviour that indicated that they were dissatisfied. Further findings states that different value co-creation practises could produce more co-created value than others. This was found out when comparing the results of each practise and mood.

  • 259.
    Abrahamsson, Caroline
    Halmstad University, School of Business, Engineering and Science.
    Swedish SME companies revisited ten years after2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
  • 260.
    Abrahamsson, Caroline
    Halmstad University, School of Business, Engineering and Science.
    The advantages of social capital for businesses on Facebook2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
  • 261.
    Abrahamsson, Caroline
    Halmstad University, School of Business, Engineering and Science.
    The nature of friends on Facebook2017Student paper other, 5 credits / 7,5 HE creditsStudent thesis
  • 262.
    Abrahamsson, Caroline
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Lezis Israelsson, Jennifer
    Halmstad University, School of Business, Engineering and Science.
    Nilsson, Viktoria
    Halmstad University, School of Business, Engineering and Science.
    Identifying influencers on Instagram: Important factors to consider when identifying influencers to use for sponsorships and collaborations2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 263.
    Abrahamsson, Catrin
    et al.
    Örebro University, Örebro University School of Business.
    Atterfors, Sofia
    Örebro University, Örebro University School of Business.
    Erlandsson, Sofia
    Örebro University, Örebro University School of Business.
    Från ideell förening till hybridorganisation - En kvalitativ studie i elitidrottsföreningar2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 264.
    Abrahamsson, Catrin
    et al.
    Örebro University, Örebro University School of Business.
    Blixt, Elizabeth
    Örebro University, Örebro University School of Business.
    Lean - effektivitet och minskning av slöseri till priset av stress?: En kvalitativ studie av teamworks och kommunikationens påverkan på anställdas upplevda stress2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 265.
    Abrahamsson, Charlotta
    et al.
    Blekinge Institute of Technology, Department of Business Administration and Social Science.
    Mattsson, Tuve
    Blekinge Institute of Technology, Department of Business Administration and Social Science.
    Finansiell riskredovisning2001Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

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

  • 266.
    Abrahamsson, Daniel
    et al.
    University of Kalmar, Baltic Business School.
    Eriksson, Jens
    University of Kalmar, Baltic Business School.
    Larsson, Martin
    University of Kalmar, Baltic Business School.
    Oberoende skivbolag i förändringstider: Om den förändrade affärslogiken i skivbolagsbranschen2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

  • 267.
    Abrahamsson, David
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Gasa eller bromsa?: En studie om bilförarens hastighetsval och effekten av höjda böter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 268.
    Abrahamsson, David
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Locked in or true love: Branding among banks: A qualitative study of technologies, brand equity, switching barriers, choice criteria and future strategies in the context of retail banking2014Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – The purpose of this paper is to increase the knowledge about technology based services affection of the ability of retail banks to build customer based brand equity among students.

    Design/methodology/approach – A conceptual model has been developed from theories regarding customer based brand equity, switching barriers and choice criteria. Based on this conceptual model, seven in depth interviews including several brand elicitation techniques were conducted.

    Findings – The findings show that students perceive the target banks to be rather similar, especially regarding technologies. In addition, the students are satisfied with their bank, however; the technology based services have difficulties in creating true customer based brand equity. Behind this difficulties are the special character of financial service combined with the student role. Together, these results suggest that the banks need to do something besides the actual services in order to build customer based brand equity and keep the customers for a long term relationship. These strategies must be developed and implemented carefully in order to keep the current image of credibility.

    Research limitations/implications – The paper has not included comprehensive eliciting techniques and this must be taken into account when reflecting about unconscious brand associations. 

    Practical implications – The findings include good insights and advices that bank managers can use to create meaningful differentiations in the future and attract and keep students as customers for a long time. 

    Originality/value - The paper combines customer based brand equity with switching barriers, which give valuable insights to both banks and researchers. Moreover, the time period of the study related to the technological innovation provides the brand equity research in the financial sector with updated knowledge.

  • 269.
    Abrahamsson, David
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Norberg, Nathalie
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Från kontanter och människor till kort och bankomater: En studie om hur avskaffandet av manuell kontanthantering påverkar bankernas tjänstekvalité2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sverige förändras allt mer mot ett kontantlöst samhälle och det kontanta betalningsalternativet har försvunnit på bussar, parkeringsautomater och offentliga toaletter. Anmärkningsvärt är att förändringen även nått banksektorn, en sektor starkt förknippad med kontanter. Kunderna hos dessa banker blir därmed tvungna att använda Self Service Technologies (SST:s) i form av automater för att uträtta sina kontantärenden. Samtidigt som bankkundernas valmöjlighet minskar så går Handelsbanken  mot strömmen och fortsätter erbjuda manuell kontanthantering på sina kontor.

     

    En undersökning gjord av Svenskt Kvalitetsindex visade att bankernas kundnöjdhet (tjänstekvalité) har försämrats på grund av förändringen. För att mäta tjänstekvalitén hos de olika tjänsterna kan man dela upp dessa i mindre beståndsdelar, dimensioner, vilka är olika för SST:s och traditionella tjänster. Vår promblematisering ledde därmed till följande frågeställning:

     

    Vilka dimensioner i tjänstekvalitén, sett utifrån SST- och traditionella tjänster, ger förklaringar till bankernas försämrade tjänstekvalité?

     

    Huvudsyftet med studien var främst att kartlägga vilka dimensioner som förklarar bankernas försämrade tjänstekvalité. Utifrån detta ville vi även bidra med praktiska råd till bankerna för att förbättra tjänsterna och således förbättra kundernas upplevda tjänstekvalité. Dessutom ville vi studera om det finns skillnader mellan äldre och yngre kunder angående deras åskter kring de två olika kontanthanteringstjänsterna. Vi ville även kartlägga skillnader mellan kundernas ålder, teknologiska mognadsgrad och behov av mänsklig interaktion.

     

    Studien genomfördes genom en enkätundersökning på bankkunder i ålder 18-85 år bosatta i  Umeå kommun. Studien använde sig av ett kvoturval bestående av tre kvoter:  åldersgrupp 18-35, åldersgrupp 36-59 och åldersgrupp 60-85. Insamlat material sammanställdes i en importance-performance analys och användes vid hypotesprövningar.

     

    Vår studie visade att dimensionerna säkerhet och användarvänlighet för SST:s kan förklara bankernas försämrade tjänstekvalité. Främst uppfattar de äldre kunderna att uttagsautomaternas säkerhet är bristfällig. Samtidigt kan detta även förklaras av att kundernas valmöjligheter minskat och att vissa kunder blivit så nöjda med tjänsten manuell kontanthantering att de blir missnöjda i och med förändringen.

     

    Vår förhoppning är att bankerna skall använda de praktiska råden och där igenom förbättra tjänstekvalitén. Vårt teoretiska bidrag är främst att ge en ökad kunskap rörande SST:s dimensioner och skillnader i åldergrupperna.

  • 270.
    Abrahamsson, Emilia
    et al.
    Södertörn University College, School of Business Studies.
    Pang, Jenny
    Södertörn University College, School of Business Studies.
    Applicerbarheten i Modigliani och Millers teorem 50 år senare: en empirisk studie av svenska och amerikanska företag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna uppsats är att testa Modigliani och Millers teorem i praktiken, samt undersöka om svenska och amerikanska företags val av kapitalstruktur har någon påverkan på deras företagsvärde och avkastning på eget kapital.

    Uppsatsen har använt sig av en kvantitativ ansats där regressionsanalys och hypotesprövning har utförts för att mäta sambandet mellan variablerna.

    Franco Modigliani och Merton Millers teorem om kapitalstruktur visade att valet av finansiering har betydelse för ett företags värde. Ett företag finansierat med skulder blir på grund av skattereduktioner högre värderat än ett obelånat företag.  

    Svenska företag visar ett relativt starkt samband mellan skuldsättningsgrad och P/BV till skillnad från de amerikanska där det inte förekommer ett samband. Både de svenska och amerikanska företagen visade ett klart samband mellan skuldsättningsgraden och avkastning på eget kapital, samt ett samband mellan företagsvärde och avkastning på eget kapital.

     

  • 271.
    Abrahamsson, Erik
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Widfeldt, Jesper
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Aktiekapitalets funktioner: En studie av kapitalkravets funktioner utifrån åtta entreprenörers synvinklar2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem

    Aktiekapitalets nivå har sedan dess införande slitits mellan att uppfylla de funktioner som myndigheterna ämnar uppnå med ett kapitalkrav och att nivån inte ska utgöra ett ekonomiskt hinder för de entreprenörer som önskar använda aktiebolagsformen. Den ekonomiska utvecklingen, där större fokus har hamnat på småföretagande och entreprenörskap, har inneburit att funktionerna av aktiekapitalet har kommit att ifrågasättas. I dagsläget förs en debatt om huruvida kapitalkravet innebär ett hinder för nyetableringen av aktiebolag i Sverige. Detta resulterade i att regeringen år 2007 tillsatte en utredning för att undersöka möjligheten att sänka kapitalkravet. Myndigheternas syn på aktiekapitalets funktioner har inte ändrats under de senaste 35 åren, men hur uppfattar dagens moderna företagare, entreprenören, dessa funktioner? Frånvaron av entreprenörernas tankar i debatten gör att mycket lite kan sägas om hur väl dagens aktiekapital uppfyller sina tilltänkta funktioner.

    Forskningsfråga

    Stämmer entreprenörernas bild av aktiekapitalets funktioner överens med myndigheternas syn på dess funktioner?

    Syfte

    Huvudsyftet med denna uppsats är att undersöka hur entreprenörerna, utifrån deras egna verksamheter, har uppfattat myndigheternas tilltänkta funktioner med aktiekapitalet vid dagens nivå på kapitalkravet. Som bisyfte ämna författarna även undersöka om den föreslagna sänkningen av kapitalkravet ligger i linje med entreprenörernas syn på aktiekapitalets funktioner.

    Metod

    Studiens ansats är kvalitativ med ett deduktivt angreppssätt där en komparativ design har använts. Urvalet av respondenter har bestått av åtta stycken entreprenörer verksamma i konsultbranschen, med anknytning till Teknikbyn Science Park Västerås. Dataunderlaget har samlats in genom personliga semistrukturerade intervjuer.

    Slutsatser

    Utifrån undersökningen i denna uppsats kan författarna dra slutsatsen att det både finns en enighet och en skillnad i myndigheternas och entreprenörernas syn på aktiekapitalets funktioner vid dagens nivå på kapitalkravet. Utifrån studien kan slutsatsen dras att myndigheternas huvudargument, i dagsläget, för att behålla kapitalkravet är dess funktion som seriositetsspärr. Förslaget om en sänkning av kapitalkravet inte ligger i linje med entreprenörernas syn på denna funktion. Övriga argument för ett kapitalkrav uppfattas i dagsläget som antingen omoderna eller bristfälliga av de medverkande entreprenörerna vilket medför att en sänkning av aktiekapitalet inte skulle påverka några av dessa funktioner.

  • 272.
    Abrahamsson, Evelina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ollander Axelsson, Jonathan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Belöningssystem i hotellbranschen: Dess utformning och bidrag till målkongruens2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att identifiera och analysera faktorer som påverkar utformningen av belöningssystem i hotellbranschen. Vidare syftar uppsatsen till att jämföra ledares och medarbetares perspektiv för att undersöka hur belöningssystemen bidrar till målkongruens.  

    Metod: Studien har genomförts med en abduktiv ansats och kvalitativ metod. Genom semi- strukturerade intervjuer har data samlats in från fyra hotell i Kalmar. Data har analyserats tillsammans med teorier för att uppfylla studiens syfte och besvara dess forskningsfrågor.

    Slutsatser: Ledarna spelar in på utformningen av belöningssystemet genom att belöna dem som de själva anser tillför något utöver det vanliga. Deras syn på rättvisa påverkar hur de delar ut belöningar och om man fokuserar på grupp eller individ. Ekonomiska förutsättningar styr belöningarnas storlek och budgetuppfyllelse leder till ytterligare belöningar. Att ingå i en hotellkedja bidrar med att kunna erbjuda belöningar som karriär- och utvecklingsmöjligheter men att inte tillhöra någon kedja ger däremot en större flexibilitet vid val av belöningar. En mix av individuella och gruppbaserade samt finansiella och icke-finansiella belöningar är att föredra för att uppnå målkongruens i en bransch som förutsätter samarbete. Kan man mäta prestationer på ett sätt som upplevs rättvist av medarbetare undkommer man svårigheterna med utdelning av individuella belöningar. Stämmer utdelade belöningar överens med medarbetares belöningspreferenser ökas graden av målkongruens. Finansiella belöningar kan kompensera bristande karriärmöjligheter. Icke-finansiella belöningar kan väga upp för avsaknaden av finansiella belöningar. Genom de studerade belöningssystemens utformning lyckas företagsledare på olika sätt skapa målkongruens.

  • 273.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Englund, Hans
    Örebro University, Örebro University School of Business.
    Gerdin, Jonas
    Örebro University, Örebro University School of Business.
    On the (re)construction of numbers and operational reality: A study of face-to-face interactions2016In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 13, no 2, p. 159-188Article in journal (Refereed)
    Abstract [en]

    Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.

    Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.

    Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.

    Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.

  • 274.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Englund, Hans
    Örebro University, Örebro University School of Business.
    Gerdin, Jonas
    Örebro University, Örebro University School of Business.
    Organizational identity and management accounting change2011In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 24, no 3, p. 345-376Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies.

    Design/methodology/approach – A qualitative field study of a one-year change project in a large manufacturing company is used as the basis for the analysis.

    Findings – The empirical study reveals how discrepancies between organizational members' perceived identity and their construed external (and desired future) image both influence and are influenced by emergent accounting practices. Empirical evidence suggests such a reciprocal relationship between accounting and identity, since accounting practices are an important means of (de)legitimizing an organization's current self-perception.

    Research limitations/implications – The uncovered reciprocal relationship between management accounting practices and organizational identity (discrepancies) have implications for a broader literature, including the works on how different forms of control interact as a “control package” and the discourse on potential sources of organizational identity change.

    Originality/value – Although it has previously been suggested that management accounting may be an important means for, as well as an outcome of, processes of identity (re)constructions in organizations, this study suggests a more complex interplay than has previously been noted in the literature. Specifically, it was found that organizational identity may for a considerable time work as a highly influential and largely unquestioned categorical imperative, signifying the boundaries of appropriate organizational action. At times, however, accounting practices may spark (re)constructions of identity discrepancies through: providing identity-inconsistent evidence; and using (new) measures in a “feed-forward” manner to explore possible ways to close such perceived discrepancies.

  • 275.
    Abrahamsson, Gun
    et al.
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Gerdin, Jonas
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Exploiting institutional contradictions: the role of management accounting in continuous improvement implementation2006In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 3, no 2, p. 126-144Article in journal (Refereed)
    Abstract [en]

    Purpose: Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees’ conceptions of shopfloor worker responsibility in a company trying to implement a Continuous Improvement (CI) working practice.

    Methodology/approach: We use an ethnographically inspired research method where weekly CI meetings in two workgroups were observed over a period of eight months and in-depth interviews with managers and operators were conducted regularly.

    Findings: The study reveals that active and skilful exploiters of inconsistencies within social arrangements may use MA as one important way of transforming a traditional vertical view of worker responsibility into a more horizontally-oriented view by: creating collective reflection and reasoned analysis of the limits of the present order; and, by visualizing and justifying an alternative model(s) of social behaviour. However, the study also shows that MA may contribute to the reinforcement of a vertical view by the use of group-level measures strictly as a one-way performance monitoring device.

    Research limitations/implications: Arguably, it is worthwhile to explore the existence of ‘institutional heterogeneity’ because our study highlights that ‘contradictions’ between social orders may not only nurture institutional stability, but may also be a necessary (although not sufficient) condition for institutional change.

  • 276.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Continuous Improvement-work under Ambiguity: the role of Management Accounting Control2000Conference paper (Refereed)
  • 277.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Hur kan ekonomistyrningen stödja eller hindra ett kontinuerligt och systematiskt förändringsarbete?1999Conference paper (Refereed)
  • 278.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    'It's the singer not the song'- how Management Accounting Influence Problem Solving Activities on Shop Floor Level: a Case Study2001Conference paper (Refereed)
  • 279.
    Abrahamsson, Gun
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Helin, Sven
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Problemlösningsarbete på låg organisatorisk nivå: Två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning2004Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The two studies reported in this thesis are about problem solving at a low organisational level in an organisational unit in a Swedish manufacturing company, which has adopted ideas of World Class Manufacturing. In the first study, we analyse, from an organisational learning perspective, the implementation of the well-known concept Continuous Improvement at shop-floor level and how management accounting may facilitate or impede improvement work. A case study was conducted in two workgroups in one production unit for about seven months. In one of the groups, management accounting facilitated improvement work with high organisational scope and, in the other group, impeded the organisational scope. Our conclusion is that management accounting may facilitate a high organisational scope by supporting the leadership style, stressing co-operation, dialog and participation, or, by the way the manager uses management accounting, make boundaries distinct between groups of employees and between departments, and therefore impede improvements with high organisational scope. In the second study, we analyse, from a rule-based behavioural perspective, how ideas of World Class Manufacturing are institutionalised in cross-functional problem solving at a low organisational level. A case study was carried out in two cross-functional weekly group meetings for about nine months. Problems raised and solutions decided followed a repeated pattern. The actors draw on instrumental rules, which can be described as technical as well as economic. We concluded that ideas of World Class Manufacturing were institutionalised as different variants of World Class Manufacturing in the different functions at a low organisational level. At the meetings, contradictory instrumental rules were activated by the functions and treated according to interaction rules. Two overall patterns of action, articulated the two main interaction rules guiding actors in how to treat contradictory ideas of World Class Manufacturing.

  • 280.
    Abrahamsson, Gun
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Problemlösningsarbete på låg organisatorisk nivå: två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning2004Doctoral thesis, monograph (Other academic)
  • 281.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Ekonomiska ansvarsenheter2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber, 2013, 1, p. 14-35Chapter in book (Other academic)
  • 282.
    Abrahamsson Gyris, Kajsa
    et al.
    Örebro University, Örebro University School of Business.
    Gunnarsson, Lisa
    Örebro University, Örebro University School of Business.
    Kan ansvarstagande för ej sålda varor, bidra till företagets legitimitet och även den ekonomiska vinsten?: En undersökning av konsumenters attityder till CSR för ej sålda varor i klädbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 283.
    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.

  • 284.
    Abrahamsson, Ida
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tornberg, Markus
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Styrning i skolvärlden: En komparativ studie med fokus på rektorns förutsättnngar i kommunal skola respektive friskola2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is intended to investigate the prerequisites for the principals to perform their work and whether they differ between schools. This has been investigated by studying the underlying management structure and the management instrument and how they have shaped the prerequisites for the principals. The study is based on interviews with princi- pals and a quality director from both public school and private school. The study shows that the management instruments goals, communication, mandate and decision as well as support functions, and to some extent the management structure, shapes the prerequisites for the principals. These management instrument have also been looked into more thor- oughly, in order to see how well they work to create the right conditions for the principals in the public school and private school. From the results that was obtained from this study, we could see that the management instruments don’t work optimally in order to give the right prerequisites for the principals. Mainly have the results shown that the principals in the private school have better perquisites than the principals working in the public school.

  • 285.
    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. 

  • 286.
    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.

  • 287.
    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)
  • 288.
    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

  • 289.
    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 context2019In: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 17, no 1, p. 75-102Article in journal (Refereed)
    Abstract [en]

    Business model innovation (BMI) is receiving 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 reconfigure 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.

  • 290.
    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.

  • 291.
    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)
  • 292.
    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)
  • 293. Abrahamsson, Jan
    et al.
    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.
    Organisational innovativeness of international new ventures: evidence from Swedish firms2019In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765, Vol. 13, no 4, p. 479-495Article in journal (Refereed)
    Abstract [en]

    This paper scrutinises how and for what purpose international new ventures (INVs), of various formation types and at different development stages, innovate organisational structures and routines in comparison to other internationally active firms in Sweden. We show that INVs place more emphasis on reorganising their external relationships and primarily aim their reorganisation efforts at furthering their ability to enhance innovative output. Coupled with the fact that INVs report higher rates of new-to-market innovations than other internationalised firms, we conclude that INVs retain their innovative focus over time and, irrespective of their formation type, continuously advance their networking capabilities. We propose that dynamic innovation-advancing relational capability is a characteristic that is unique to the INVs as a group of firms.

  • 294.
    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 Firms2019In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765, Vol. 13, no 4, p. 479-495Article 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.

  • 295.
    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. 

  • 296.
    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.

  • 297. 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)
  • 298.
    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)
  • 299.
    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.))
  • 300.
    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.

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