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  • 301.
    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
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  • 302.
    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
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  • 303.
    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
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  • 304.
    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.

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  • 305.
    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
  • 306.
    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
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  • 307.
    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.

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  • 308.
    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.

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  • 309.
    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.

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    Locked in or true love
  • 310.
    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.

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    Från kontanter och människor till kort och bankomater
  • 311.
    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.

     

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  • 312.
    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.

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  • 313.
    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.

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  • 314.
    Abrahamsson, Evelina
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Ollander Axelsson, Jonathan
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Virtual leadership: Moving teams online during the covid-19 crisis2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Globalization and technological developments have made it possible to engage in virtual work modes. Globalization also enabled an enormous spread of the ongoing pandemic of covid-19. A situation that forced previously co-located teams to become virtual teams. This required an adaption for leaders to lead in an environment that differs vastly from traditional ones.We conducted a multiple case study with an abductive approach and qualitative method in which 10 semi-structured interviews were held with practitioners across 3 business cases that were experiencing a transition into a virtual work mode.The findings suggest that the work relations between leaders and followers change in several ways when previously co-located teams become virtual teams. This entails new challenges and a shift in the use of leadership styles as well as follower behavior.

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  • 315.
    Abrahamsson, Frida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Akdogan, Mir-Ezin
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Instagram som marknadsföringskanal för banker:: Om svenska bankers möjlighet att nå kunder inom generation Z genom marknadsföring via Instagram2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    fulltext
  • 316.
    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.

  • 317.
    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.

  • 318.
    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.

  • 319.
    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)
  • 320.
    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)
  • 321.
    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)
  • 322.
    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.

  • 323.
    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)
  • 324.
    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)
  • 325.
    Abrahamsson, Gun
    et al.
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Johansson, Tobias
    Örebro universitet, Handelshögskolan vid Örebro Universitet.
    Ekonomiska ansvarsenheter2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber , 2013, 1, p. 14-35Chapter in book (Other academic)
  • 326.
    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
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  • 327.
    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.

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  • 328.
    Abrahamsson, Hanna
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Vikström, Klara
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Större möjlighet till jämförbarhet inom företag än företag emellan: En kvalitativ studie med 59 unika observationer av svenska företags hållbarhetsrapporter, ur en miljöaspekt2020Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to create understanding for how comparable sustainability reports are. The study has focused on the environmental aspect within the Swedish industry of clothing, footwear and wholesale. A content analysis has been executed, with a selection of 73 companies. After a shortfall there remained 21 companies and the study has performed 59 unique observations. The authors have developed a model to systemize the information collected in the content analysis. The study’s model focuses on four factors that affects the comparability of the sustainability reports. The four factors are guidelines, environmental indicators, measurements and absolute and relative numbers. The study emanated from the stakeholder and legitimacy theory. The theories say that companies should treat their stakeholders equally and that they should sustain a social contract with the community that creates legitimacy.

     

    The study showed that sustainability reports have a relatively high comparability within the companies. The Companies tend to report the same environmental indicators from year to year, which contributes to the comparability within the company. The comparability between companies is slightly lower, which is due to companies reporting information that is considered relevant for their own operations. This results in differences between companies in which environmental indicators are being reported as well as which measurements are used, this affects the comparability negatively.

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  • 329.
    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.

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  • 330.
    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.

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    spikblad
  • 331.
    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)
  • 332.
    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

  • 333.
    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.

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  • 334.
    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.

  • 335.
    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)
  • 336.
    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)
  • 337. 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.

  • 338.
    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.

  • 339.
    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. 

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    Essentiella förändringar av revisionsberättelsen?
  • 340.
    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.

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    Abrahamsson, J & Lindblom, N. (2012)
  • 341. 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)
  • 342.
    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)
  • 343.
    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.))
  • 344.
    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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  • 345.
    Abrahamsson, Linnea
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nyttiggörande av forskningsresultat från akademi till näringsliv: En studie om kopplingen och samverkan mellan de två aktörerna akademi och näringsliv för ökad kunskapsöverföring samt nyttiggörande av forskningsresultat, för att göra Sverige mer konkurrenskraftigt i världen.2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I världen idag krävs det en samverkan mellan näringsliv, akademi och det offentliga rummet för att driva innovation framåt, öka ekonomiska tillväxten samt vidareutveckla samhället. Det finns även en lagstiftning som menar att forskningsresultat vid svenska akademier skall komma till nytta i samhället, men detta uppfylls inte enligt ett flertal källor. Denna rapport syftar därför till att undersöka hur akademi och näringsliv ska samverka, för att öka värdeskapande och nyttiggörande av forskningsresultat i Sveriges näringsliv. Till grund för rapportens analys och slutsats så finns dels teori kring begreppen värdeskapande och samverkan, men även ett empiriskt underlag baserat på intervjuer med personer från respektive aktör. Svårigheterna som lyfts från det empiriska underlaget är kopplade till att samverkan sker för sent i processen att gå från forskningsresultat till färdig implementerad produkt, vilket lett till olika förväntningar på vad värde är samt inte gett aktörerna de förutsättningar som behövs för att lyckas med nyttiggörandet av forskningsresultaten. Vidare menar båda aktörerna att de kulturella skillnader som finns sinsemellan inte är lätta att överbrygga, vilket är varför en plattform där båda aktörerna verkar presenteras som en lösning. Detta skulle enligt båda parterna underlätta kontakten sinsemellan samt agera som väg mellan den akademiska världen och näringslivet. Vidare önskar båda aktörerna att det skulle vara mer meriterande att ha erfarenhet från båda aktörerna, och att detta skulle värdesättas mer än det gör idag, för att uppmuntra personer att få erfarenhet från aktörerna för att sedan underlätta samverkan. Båda parterna efterlyser också en större kontinuitet i kontakten mellan akademi och näringsliv, vilket dock problematiseras genom att det kan hota den fria forskningen som är viktigt för några av de personer som intervjuats för denna rapport. Sammanfattningsvis är aktörerna överens om att detta är ett viktigt ämne för Sveriges konkurrenskraft i världen och att en ökad transparens och kommunikation skulle vara värdefullt för samverkan, och därmed förhoppningsvis kunna öka nyttiggörandet av forskningsresultat i Sveriges näringsliv.

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    Nyttiggörande av forskningsresultat från akademi till näringsliv
  • 346.
    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.

  • 347. 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.

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    Abrahamsson & Dufva, pdf.
  • 348.
    Abrahamsson, Louise
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Holmström Pettersson, Emelie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    IFRS 7 -Upplysningar gällande risker i svenska bankers årsredovisningar: En kvantitativ studie som utgår från riskinformation som har lämnats åren 2010, 2017 och 20232024Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    AimThe purpose of the study is to measure how much information banks listed on Nasdaq OMX Stockholm provide about risk factors in their annual report according to IFRS 7 guidelines and instructions. The purpose is to get an idea of Swedish banks' compliance. The study also intends to investigate whether risk disclosure has changed over time (in 2010, 2017 and 2023).

    MethodThe study adopts a quantitative research strategy to answer the study's purpose. The content analysis gives the study elements of qualitative research due to the subjectivity involved in reviewing, analyzing and scoring each annual report with 1 or 0. The research data is based on the annual reports of 12 banks.

    Results and conclusionsThe results of this study show that there are shortcomings in the risk disclosures reported by Swedish banks. In 2010, the average compliance rate among all banks surveyed was 49 per cent, in 2017 - 57 per cent and in 2023 - 66 per cent. The largest banks report the highest levels of compliance with risk disclosures, but we also believe that there is potential for improvement among these banks. In general, compliance is highest for credit risk and liquidity risk, while the items dealing with market risks have been the least complied with.

    Contribution of the thesisThe study provides knowledge to various stakeholders who want to make informed decisions where information about risk is relevant. They can through this study gain increased understanding and knowledge of IFRS 7. This study is to our knowledge the only study that studies Swedish banks listed on Nasdaq OMX in Sweden and is therefore an important building block in the scientific field.

    Suggestions for further researchFor future researchers, we suggest deeper analyses on a broader material; more companies, more items and more years are examples of how further research could be organized. Further research should look for more clearly defined measures of risk disclosure that can provide comparable results. 

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    fulltext
  • 349.
    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.

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    fulltext
  • 350.
    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.

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