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  • 301.
    Ekholm, Micaela
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grahn, Annie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Beräkningsmetoder för säkerhetslager: En jämförande fallstudie på Växjö Transportkyla2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The thesis examines which goals Växjö Transportkyla has with calculating their safety stock. By analysing literature and responses from interviews at the company, the following goals have been put together:

    • High service level

    • Low tied-up costs

    • Control over the size of the safety stock

    • Differentiated service levels

    • User-friendly calculation of safety stock based on theory

      The purpose of the second research question is to decide which safety stock calculation should be used by Växjö Transportkyla to reach the goals. Five different safety stock calculations are tested and the statistical distribution of the products’ demand is examined. After testing the safety stock calculations on data from Växjö Transportkyla, the conclusion is that for the 426 poisson distributed products, SERV2 poisson distribution should be used. For the rest of the products, which are around 700, there is no result since the correct distribution only was found for a few of them. A recommendation for the company is to test more distributions to be able to calculate the safety stock for the rest of their products. It is also pointed out that the company should measure their service levels and differentiate the service level for the different products.

      The thesis provides a theoretical contribution by examining which product features affect the choice of safety stock calculation and how. The four remaining safety stock calculations are compared to SERV2 normal distribution to examine if it is plausible for certain product features to use another safety stock calculation. This leads to the conclusion that SERV2 normal distribution was the one out of the four safety stock calculations that had the most correct result in relation to SERV2 poisson distribution and that was for the product features of middle-long lead times and low demand.

  • 302.
    Eklund, Linus
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Utstationering av arbetstagare - en studie om utstationerade arbetstagares arbetsmiljösituation inom byggbranschen 2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It’s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose of the study. The application of the posted workers directive has been criticized for opening opportunities for false self-employment and limiting the trade unions rights. Combined with the Laval-case the trade unions have restricted possibilities to enforce the collective agreements and protect the posted workers rights. Subcontracting processes complicates the investigation regarding which employer who has the overall responsibility for safety regulations and work environment. Foreign workers tend to be a big part in these subcontractor chains with major linguistic difficulties and lack of legislation knowledge which increases the risk of accidents. Arbetsmiljöverket is the authority who has the general responsibility for monitoring that the health and safety legislation are respected by all employers. Their investigations are partially based on the statistics of work-related accidents. But when it comes to foreign workers only more serious accidents are reported to the authority. Which means that minor incidents regarding foreign workers never reaches the statistics.          In summary, conclusion is drawn that the inspection of posted workers working environment are unsatisfied. The hands of the trade unions are tied by the legislation while the inspections by the monitoring authority are based on inadequate statistics. All that combine with the fact that posted workers tend to be unwilling or lack the knowledge to take action for their rights, leads to openings for employers to take advantage of foreign workers.

  • 303.
    Eklund, Malin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Steenari, Fanny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En mixers väg genom produktionsflödet: En Value Stream Mapping på OPX Xylem Emmaboda2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Den svenska produktionsindustrin hotas utav så kallade låglöneländer som kanerbjuda samma tillverkning med en högre lönsamhet. Detta gör att verksamheten måste varaattraktiv för såväl investerare som kunder vilket gör att företaget måste genomföra ständigaförbättringar för att klara konkurrensen. Detta är något som även Xylem i Emmaboda kännerav. Xylem tillverkar ett brett utbud av dränkbara vattenpumpar men även annan utrustningsom krävs för att leverera vattenteknologi. Tidigare studier på en utav Xylems verkstäderOPX har visat att produktionen lägger mycket tid på aktiviteter som inte är värdeskapande såsom materialhantering och andra förflyttningar genom fabriken.

    Syfte: Syftet med uppsatsen är att identifiera var det kan finnas slöserier genom att utföra enValue stream mapping på en utav Xylems verkstäder i Emmaboda.

    Metod: Arbetet består av en fallstudie med explorativt syfte som utförs genom en Valuestream mapping. En kvalitativ forskningsmetod med insamling av såväl kvalitativa somkvantitativa data, genom observationer, intervjuer, litteraturstudier och tidsstudier hargenomförts.

    Resultat, slutsatser: Uppsatsen resulterade i en nutidskarta över bana 102 på OPX som i vilken en del mindre slöserier identifierades. Dock gav inte den valda metoden Value stream mapping önskat resultat då de upplevda slöserierna ifrån fallföretagets sida inte kunde identifieras. Utifrån detta drar författarna slutsatsen att en annan metod med utgångspunktifrån de upplevda problemen borde ha valts eller att de upplevda slöserierna inte grundar sig iden utvalda tillverkningsbanan.

  • 304.
    Eklundh, Josefine
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hultman, Linda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Snabbast vinner?: en studie om hur e-handelsföretag inom modebranschen arbetar med korta ledtider2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Purpose

    The purpose of this thesis is to provide a deeper understanding of how e-commerce

    companies within the fashion industry are working with lead times and illustrate and

    analyse differences and similarities between companies.

    Research question

    - In which ways are e-commerce companies within the fashion industry working with

    short lead times?

    Methodology

    This thesis is based on a qualitative research method in order to achieve a greater

    understanding of the chosen topic, of how the chosen companies are operating and to

    provide room to our own interpretations and reflections. Interviews through telephone

    were used to gather the empirical data from six different e-commerce companies within

    the fashion industry.

    Conclusions

    After completing the theoretical and empirical analysis it can be concluded that lead

    times are considered essential for all of the participating companies but there is a

    difference in which way they look at, and how they work with lead times. Some

    companies stressed that short lead times are an important aspect of competition and

    claimed that this is something they are constantly working with. For others the balance

    and matching of supply and demand was the most important factor rather than to

    achieve short lead times. These differences can be due to different groups of customers

    with different sensitivity to trends, whether e-commerce is a primary or secondary sales

    channel as well as the companies ability and willingness to influence their lead times.

    The key elements in working with lead times is making preparations for activities, to

    have a good relationship with the suppliers, to conduct analysis of the supply chain

    processes and to keep a certain stock level in the distribution.

  • 305.
    Ekström, Emilie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stark, Linda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wallisson, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kundrelationers förändrade förutsättningar: En studie kring hur kundrelationer inom fysiska- och webbaserade butiker kan kombineras och effektiviseras2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med studien är att skapa en djupare förståelse för, samt belysa och jämföra hur små företag som har både fysiska- och webbaserade butiker, potentiellt kan effektivisera försäljningen genom att kombinera sina fysiska- och webbaserade kundrelationer.

    Studien är utformad som en jämförande fallstudie där sex företag undersöks genom kvalitativa semistrukturerade intervjuer. De företag som har intervjuats är små produktföretag som bedriver försäljning via både en fysisk- och webbaserad butik. Företagen som har intervjuats är alla belägna i Kalmar eller på Öland.

    Kundrelationer är en väsentlig del för alla små försäljningsföretag som vill vara konkurrenskraftiga. Det är därför viktigt att arbeta fram strategier för kundhantering. Kundrelationer inom fysiska- och webbaserade verksamheter har olika styrkor och svagheter. Företags förmåga att kombinera och tillgodose sig dessa samtidigt som de minimerar riskerna är en nyckelfråga för hur företag kan uppnå lönsamhet.

  • 306.
    El Bouassami, Mohammed
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ahmed, Suhail
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tizro, Soheila
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Supplier Development: From the Perspective of SMEs Manufacturing Industry2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     Background: Current competitive environment enforces companies to decrease their costs and at the same time increase their quality as well as developing new products in short time. As a result, manufacturers have tendency towards focal point of their competencies and consequently they are becoming more dependent on their suppliers. As suppliers can have impact on companies’ performance significantly thus, relationship between companies and suppliers is a vital for any organizations.  Generally, supplier development aims to provide appropriate framework for improving the performance of suppliers as well as evaluating their performance.

    Purpose: The purpose of this thesis is to focus on the important supplier development elements and supplier performance evaluation from the perspective of studied SMEs manufacturing companies. Therefore collected results will be used by VIDA Inspection to provide supplier development as a value added service to its potential customers.

    Method: This thesis is a multiple case study and was conducted with a deductive approach. The empirical findings were gathered through qualitative interviews with semi-structured interview guide.

    Conclusion: It could be concluded that the most important supplier development elements are communication, collaboration and trust, top management involvement and long term commitment. Studied SMEs manufacturing companies were utilizing structured and unstructured model for supplier performance evaluation. Quality, delivery and cost are the most important supplier performance evaluation measures. VIDA Inspection with the help of four identified phases can utilize the results of both RQ1 and RQ2 for providing value added services to their potential manufacturing customers.

  • 307.
    Elbe, Jeanette
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Ludvig
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomifunktionens roll för beslutsfattarna: Intern eller extern funktion i förhållande till organisationen?2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Master Thesis in Business Administration, School of Business and Economics, Linnaeus University, 4FE17E, 2018.

    Author: Jeanette Elbe and Ludvig Eriksson

    Supervisor: Andreas Jansson

    Examiner: Karin Jonnergård

     

    Title: The role of the accounting function for decision makers - An inhouse or outhouse function in relation to the organization?

    Keywords: Outsourcing, Accounting, Logic of cost, Strategic logic, Transaction Cost Economics, TCE, Resource-based View, RBV, The role of the accounting function

     

    Background: Paying an external party to perform the company’s financial administration is a growing phenomenon and outsourcing of accounting and financial processes are highly relevant to understand. In the outsourcing literature, there are two perspectives that can be raised to explain the outsourcing decision, and by studying the decision makers’ logic to the outsourcing decision, the authors believe that they can contribute to a deeper understanding of the subject.

     

    Purpose: The aim of this study is to increase the understanding of the logic that underlies decision makers' outsourcing decisions of the financial administration.

     

    Method: Using ideal types, the authors build up two differentiated logics to investigate different decision makers' approaches to outsourcing of financial administration - the logic of cost and the strategic logic. The logics have been studied empirically through an interview study linked to senior executives in medium-sized companies located in the GGVV-area in the province of Småland in Sweden.

     

    Conclusion: The study shows that decision makers who outsource major parts of the economic administration relate to the logic of cost. However, the strategic logic is closely linked to the rationality of decision makers who choose not to outsource their financial administration. In between, there is also a meeting between the logics. The decision makers who outsource smaller parts of the economic administration carry out tactical decisions, which indicates a relationship to the logic of cost. Anyhow, it becomes clear that there is an underlying strategic thinking pattern in how these decision makers argue about the financial function as a hole. The decision makers covered by the strategic logic are therefore in these cases hampered to outsource major parts of the financial administration.

  • 308.
    Elias, Andersson
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tobias, Lange
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Effekter i samband med listförändringar: En undersökning på Stockholmsbörsen mellan år 2007-20142014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Market anomalies have long been a controversial subject in stock markets. The market anomaly which this thesis aims to study is list effects, which are the effects that arise when companies move from one list to another list on a stock exchange. Through the years potential explanatory theoretical hypothesis has been developed to explain list effects, these are Efficient Market Hypothesis, Information Signaling Hypothesis, Price Pressure Hypothesis, Imperfect Substitution Hypothesis, Investor Awareness Hypothesis and Liquidity Hypothesis. Different stock exchanges have different rules for categorizing companies and this categorization may be of significant. To study list effects through list changes, it is an advantage if these effect can be studied in an environment where it is possible to control for new information. This advantage can be found on the Stockholm Stock Exchange, which is a part of NASDAQ OMX Nordic, since list classification on this stock exchange is based only on one public factor, company's market value during a specific month.Objective: Examine if list changes are associated with any effect on risk-adjusted returns, volume and liquidity, and if the theoretical hypotheses, mentioned above, may explain these possible effects in the case of list changes on the Stockholm Stock Exchange between the years 2007-2014.

    Method: This thesis has a deductive approach and is based in previous conflicting theoretical hypothesis, all developed with the aim of explaining list effects. The research object of this thesis is list changes on Stockholm Stock Exchange between the years 2007-2014 and was examined with event study methodology.

    Conclusions: Our results showed evidence of Imperfect Substitution Hypothesis and Investor Awareness Hypothesis. Efficient Market Hypothesis could be excluded because out of that we found significant changes in price, volume and liquidity around announcement day and actual moving date.

  • 309.
    Eliasson, Malin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wetterlund, Therese
    Statligt och publikt ägda bolags miljöprestation: En kvantitativ studie med inriktning på informationsinsamling2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Fram till år 2017 var det frivilligt för alla företag att publicera en hållbarhetsredovisning, medan från år 2017 är det obligatoriskt för de företag som uppfyller storleks kraven. Däremot har statligt ägda organisationer redan sedan år 2007 haft krav på sig att följa GRI och ge ut en hållbarhetsrapport. När det gäller statliga bolag, så finns det inom hållbart företagande särskilda förväntningar och krav, som inte uppfylls enligt vissa studier. Förutom regeringens ägardirektiv år 2007 och den stiftade lagen år 2017, vad är den egentliga drivkraften för CSR och företags hållbarhetsarbete? CSR kan används som ett verktyg för att stärka företags identitet i samhället och till aktieägarna. Det är av betydelse att företags visioner och aktiviteter hör ihop med CSR-redovisningen, och inte utnyttjas på fel sätt. Det har framkommit i tidigare studier att företag är sämre på att rapportera inom miljöaspekter.

     

    Syfte: Syftet med studien är att förklara miljöprestation i de publika och statliga bolagens års- och hållbarhetsredovisning.

     

    Metod: Studien har använt en deduktiv forskningsansats. Det innebär att studien börjar i teorin som försöker förklara hur företagen rapporterar om miljöprestation. Detta utgår från teorierna legitimitet-, institutionell och intressentteorin. Den kvantitativa forskningsmetoden baseras på företagens års- och hållbarhetsredovisningar för de studerade åren 2015, 2016 och 2017.

     

    Slutsats: Studiens resultat visade att statliga eller publika bolag inte kan konstateras vara varken bättre eller sämre än varandra, när det gäller hållbarhetsrapportering och viljan att värna om miljön. Däremot har företagets miljöpåverkan och företagets storlek en betydelse på företagets miljöprestationen, medan könsfördelning inte visade något samband.

  • 310.
    Eliasson, Victoria
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Ellen
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tigerström, Elin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Från gård till gaffel: En kvalitativ studie om samarbeten mellan lokala livsmedelsproducenter och lokala återförsäljare2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Intresset för hållbarhet har ökat efterfrågan på lokalt producerade livsmedel. För att tillgodose efterfrågan och göra dessa produkter lättillgängliga har vanliga butiker inom detaljhandeln blivit en intressant försäljningskanal för småskaliga producenter. Samarbeten mellan lokala producenter och lokala återförsäljare bidrar till fördelar genom att stödja lokal ekonomi och värna om miljön. Dock föreligger det ett flertal barriärer som försvårar lokala producenters möjlighet att nå ut med sina produkter på marknaden.

    Syfte

    Syftet är att förklara hur lokala livsmedelsproducenter påverkas av samarbeten med lokala återförsäljare. Uppsatsen syftar även till att redögra för hur dessa samarbeten kan bidra till utvecklingen mot en hållbar försörjningskedja.

    Metod

    Uppsatsen är en kvalitativ studie som skrivs utifrån ett abduktivt förhållningssätt. För att uppfylla studiens syfte har semistrukturerade intervjuer genomförts med åtta lokala livsmedelsproducenter som ingår i ett samarbete med lokala återförsäljare. Det empiriska materialet har sedan analyserats och jämförts med vår teoretiska referensram för att finna likheter och skillnader mellan teori och praktik. 

    Slutsats

    Vi har konstaterat att samarbeten mellan lokala livsmedelsproducenter och lokala återförsäljare gynnar lokala livsmedelsproducenter. Genom att finnas i dagligvaruhandeln blir lokalt producerade matvaror mer lättillgängliga samt att producenternas varumärken och hållbarhetsarbete synliggörs, vilket bidrar till utvecklingen mot en hållbar försörjningskedja. En slutsats vi kommit fram till är att de barriärer som lokala livsmedelsproducenter står inför dessvärre kvarstår vid samarbeten med lokala återförsäljare. 

  • 311.
    Ellow, Alexander
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Oscar, Bergenholtz
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Innovation som strategiskt verktyg: Ett ramverk för hur high-tech företag ska arbeta med innovation & Utveckling2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem: The innovation process is crucial for high-tech company’s survival. Because of its importance for these types of companies, have the innovation process been studied. The studies means to create a framework of how high-tech companies should work with the innovation process.

    Purpose: The purpose of this essay is to do a survey of the innovation process in high-tech firms and activities linked to the process. Additionally the purpose is to describe how the activities around the innovation process should be controlled to highlight innovation and development. This to create a theoretical framework for a functional and efficient innovation process.

    Research method: The research methods used is a qualitative multiple case study. The empirical basis has been collected through semi-structured interviews. We have also taken into account quality measures and had a critical approach for the selection of information.

    Conclusion: Determine how high-tech companies should work after their conditions to establish a functional and efficient innovation process. The established framework shows how the innovation process different phases is linked with the company’s goals and strategy, organizational structure, internal- and external activities.

  • 312.
    Elm, Linnéa
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Arbetsanpassning och rehabilitering: Arbetsgivarens skyldighet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay addresses and treats the employer's obligation to work adaptation for people with a physical disability according to discrimination law and the work environment law. Furthermore it also treats the employer's obligation to rehabilitation of employees that has a reduced working ability as consequence of their work. The essay also intends to investigate if there are any differences in the employer’s obligation to work adaptation when recruiting and the employer’s obligation to work adaption for an existing employment.

     

    In this work, there is a background chapter which describes the UN and the European Union's approach to work reduction ability and disability. Furthermore, there is a detailed description of the work environment law, the discrimination law, the social insurance code and the employment protection legislation. A description of the laws and the legal practice on work adaptation and rehabilitation is presented where relevant judgments from labor court are described and a preliminary ruling from the European Court.

     

    The work includes an analyzing part which summarizes important parts of the work. Here I have analyzed the legislative texts, the legal usage and the preliminary work of the laws and there content. In the end the conclusions are presented. For a person with a physical disability the employer has an obligation to take appropriate support - and adaptation measures. What is legitimate is depending on which possibility the employer have to take the measures, what effect the measures will provide, how extensive the employee's disability is, what economic situation the employer is located in, what resources that are necessary to take, how cost requiring the measures become and which kind of employment it is. What obligations a employer has to rehabilitation of an employee with reduced working ability is different from one situation to another. Factors to considerate are the size on the workplace, if the employee agreed to go through the rehabilitation and had a good attitude and if a proper rehabilitation, work adaptation and reassignment investigation is done. The employer can become forced to reorganize the work in order to make the employee able to resume his work. The obligation to reorganize the organization is depending on whether or not it is legitimate to require this of the employer. What are essential is which possibilities there is to make reorganization, what viable and organizational means there is and whether or not reorganization can mean that other employees are exposed to risks. As a rule, reduced working ability or a disability is not at justified dismissal ground if the employee can carry out work of significance for the employer.

  • 313.
    Elmdahl, Johanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Samvetsfrihet: En studie om vårdpersonals rättigheter till och upplevelser av samvetsfrihet vid abortverksamhet i Sverige och Norge2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals’ right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other. In Norway the health professionals are legally entitled to abstain from performing and assisting abortion, which the employer is obliged to consider in organizing its activities. In light of the countries different regulations but similar legal traditions, the study includes an empirical comparison of health care employees experiences of conscience in the context of the abortion care. How the Swedish law relates to the legal ruling and normative rules of conscience and whether a right to conscientious objection can be derived from case law, is examined in the study. The legal investigation shows that Sweden does not recognize and guarantee freedom of conscience in the abortion care. The fact that career choices are based on voluntariness speaks in the essay against a right to conscientious objection. This is proved by the ECHR and the European Commission's general view that the manifestations attributable to belief or religion can not be considered a subject to discrimination, if the situation includes possible obstacles to religious practice can be traced to volunteerism. The essays empirical comparison is displaying what the complexity of freedom of conscience means in abortion activities organized by different legal systems. The informantsworking inSwedenfear thataconscience clauseshalllimit women’s rightto abortionandthat health professionalsshould not havean equivalentapproach tothe patients.Furthermore they fearedproblemsrelated toorganization andwork environment.The informantsworking in Norwayhave experiencedproblemsthrough conflictsbetween health professionalsrelated toreservationright.

  • 314.
    Elmgren, Mathilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson Lidgren, Stella
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Verkställande direktören och styrelsens relation: Ur ett kontrollperspektiv2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: Boards are becoming more and more independent, which indicates an

    increased control. Earlier research has not taken into account what a CEO does consider

    about the Board control. This study will process the relationship between CEO and the

    Board from a control perspective.

    Problem: How does a CEO react on the Board control and what can be the basis for the

    reaction?

    Purpose: The purpose of the study is to understand the CEO's response to the Board

    control by identifying reactions and what can be the basis for these.

    Method: The study is based on a qualitative research method in which empirical data

    consists of interviews with eleven CEO´s and two chairmen of boards. The selection of

    CEOs includes respondents from both private and public companies, these eight

    companies are listed on small- medium- or large cap. Beyond this, data was collected

    through corporate websites, annual reports and corporate governance reports.

    Results and conclusion: The study shows that a CEO react differently to control. A

    reaction scale has been derived, which develops the perception of action of a CEO. The

    reactions are influenced by both control of the shape and the intensity of control. Also

    noted is that the relationship between the CEO and the Board and the Boards

    operational work is factors that affect the reaction.

  • 315.
    Elofsson, Malin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grybäck Melin, Ingrid
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Miljöpåverkan: Fallstudie på en tredjepartslogistikers lagerverksamhet2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In todays' society where the environment is in focus, it is important that companies take their responsibility (Naturvårdsverket, 2019). Company X, which is a Swedish listed third-party logistics company, is one of the companies that has realized their obligation and desire to reduce the environmental impact created by the warehouse operations. In this case, Company X does not settle for reducing the environmental impact of the most common parts of a warehouse, the company desires to take even greater responsibility.The purpose of the study is to contribute with an expanded meaning of the environmental impact of a warehouse operation. With a case-specific study of a third-party logistics warehouse, the purpose is further to contribute with the foundation for decision-making for future improvement work regarding the environmental impact of the company’s warehouse.The study defines the parts of a warehouse that should be considered when calculating the environmental impact of a warehouse operation. Furthermore, based on the defined parts, Company X's environmental impact is calculated in order to finally elucidate actions that companies can implement to reduce the environmental impact. This is done by answering the following three research questions. 1. Which parts of a warehouse should be considered when calculating the environmental impact of a warehouse? 2. What was company X's environmental impact of its warehouse in the year of 2018? 3. What actions can be identified in order to reduce the environmental impact of the warehouse operations for Company X?All calculations of the environmental impact, both before and after the identified measures, are gathered in an Excel file and presented in the study that follows. An established Excel tool for Company´s X further use is also presented. The tool enables continuously record of the previously defined parts of the warehouse and contribute to effective feedback of the impact of the recommended measures.If Company X implements the recommended measures that the study results in, the company can reduce the environmental impact with 85 082 kilos of CO2 equivalents, which is a reduction of 15.5 per cent based on data from the year of 2018.

  • 316.
    Elofsson, Tobias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Företagsklimat: En intervjustudie av transportföretag i Växjö kommun2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Svenskt Näringsliv conducts an annual survey called "Lokalt näringsliv", where business owners evaluate their own Municipalities regarding the local business environment. In the latest survey, it appears that transport companies are generally the least satisfied sector in the Municipality of Växjö.

    A good business environment is the key to creating a successful business. A good business environment is a mutual goal that both entrepreneurs and Municipalities endeavor. Business owners will get a higher employment which will lead to higher tax revenues for the Municipality. Transport companies role in the value chain have recently become increasingly important as it has proved to be able to create competitive advantages. Transport companies are expected to have an even greater role in the future given the ongoing development of e-commerce. To find the reasons behind the transport company’s dissatisfaction regarding the business environment is therefore essential in order to remain an interesting logistics location.

    Purpose: The purpose is to describe and explain the perceived current situation regarding the business environment in the Municipality of Växjö and the gap between the transport companies expectations and experience that causes the potential dissatisfaction. The purpose is also to make suggestions on actions to improve the transport company’s business environment.

    Method: This paper consists of an interview study on transport companies in the Municipality of Växjö. Empirical data were collected through semi-structed interviews with both transport companies in the Municipality of Växjö but also with an employee from Växjö Municipality traffic department. Theoretical data were collected through literature review and official publications.

    Conclusion: In the current situation, none of the respondents are totally satisfied with the variables that affects business environment according to Svenskt Näringsliv, however no one is satisfied with any variable either. Based on the four variables, entrepreneur’s scope in the public sector as well as politicians attitudes towards entrepreneurship is seen as the most problematic. The causes of the dissatisfaction were found partly by the variables from Svenskt Näringsliv and partly by five variables from SERVQUAL. The six variables that respondents were least satisfied with resulted in the reasons behind the dissatisfaction. The six variables were politicians and official’s attitudes towards entrepreneurship, understanding of the customer, availability, competence, efficiency, and urban logistics.

    Urban logistics as well as network building were chosen as areas for improvement. Urban logistics as this was mentioned by all respondents who deliver goods to the urban city. Network building as this is seen as the key to a goods business environment. Closer cooperation between companies and between the Municipality of Växjö and companies will create a better understanding of each other and how the partners various businesses operate.

  • 317.
    Elsheikh, Esam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Coulombel, Marjorie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Management Accounting and Control Systems of Post-acquisition:  The Case Study of Scania2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2014, Volkswagen (VW) became the only owner of Scania, acquiring full-control of the company (Pohl, 2017). Scania is the only truck manufacturer that has been able through long period of time to show black figures constantly. VW and Scania have two separate and well- established MACS, namely budgetary system at VW, while lean accounting and rolling forecast at Scania. After the acquisition, the two MACS have presumably been integrated to some extent, in one way or another. The differences in MACS can create barriers for integration and tension may arise. The broad topic of the thesis is management accounting and control challenges and consequences in post-acquisition phase. In previous research, scholars have identified a number of factors that are critical to facilitate the integration of MACS, among other things, the similarities regarding, corporate culture, style of management, and working methods. Otherwise, the subsidiary may choose to adopt one or more containment mechanisms to ease the tension between the two MACS. Our result is in line with Tillema and Van der Steen (2015) who have identified three mechanisms to deal with the tension, namely, colonizing, compromising, decoupling.

  • 318.
    Emilie, Bracken
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Den svenska regleringen kring visstidsanställningar, ett skydd för välutbildade svenska män?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Fixed-term employment has become increasingly common in the Swedish labour market, despite that the stated main rule is permanent employment. The phenomenon affects different groups in society, especially since statistics indicate that it is mainly women, young and foreign-born people who have fixed-term contracts.

    Sweden was notified from the European Commission for not having lived up to the minimum requirements that the Council Directive 1999/70/EC framework agreement on fixed-term work issued. Several years of correspondence resulted in that Sweden was faced with the risk to stand in front of the Court of Justice of the European Union on charges of infringement if the law was not changed.

    A new law was presented May 1 2016. Lawmakers had here taken up by the Directive's requirement of maximum total duration of successive fixed-term employment contracts. This resulted in giving 5 § of the employment protection act, a bigger possibility to convert fixed- term contracts into permanent employment contracts than before.

    The purpose of this paper is to look at the differences between different social groups and job security, and to examine, illuminate and analyze the problem of fixed-term employment for different groups of workers and to set this in relation to the EU Directive on fixed-term. To answer the purpose of the essay and research questions the doctrinal method has been used to interpret, investigate and determine the applicable law.

    The new legislation has made it much more difficult for employers to misuse of fixed-term contracts, but it is very difficult to interpret the provisions of the law. In my opinion, unnecessarily complicated which is an important factor that can make the new legislation ineffective. 

  • 319.
    Emilson, Annette
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Söderqvist, Heidi
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Högstadius, Isabelle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Överlåtelse av skogsfastighet ur ett triadperspektiv2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Sverige står inför en stor generationsväxling i familjeföretagen, då många av ägarna har uppnått eller inom en snar framtid når pensionsåldern (Linder S. 2003). De privata skogsägarna har en hög medelålder och generationsskiften kommer även där att eskalera (Nordlund & Westin 2011). Ca 4000 överlåtelser sker årligen, men det väntas öka till minst 5000 (LRF konsults fastighetsrapport 2012). Familjeföretagsforskningen kring generationsskiften lyfter gärna fram att skiftet föregås av en process som är svår, konfliktfylld och som ger en osäker framtid för företaget (Haag, 2012). En avgörande faktor för att få fram tänkbara skifteslösningar är familjemedlemmarnas samspel, man behöver få svar på frågor som: Vem som ska ta över ägandet? Ska det ske inom eller utom familjen? (Hall & Melin, 2012). För att få tag på den kunskap man behöver söker sig många till rådgivare av olika slag (Johansson 1997).

     

    Syfte: Vi vill genom vår studie skapa en ökad förståelse kring generationsskifte av småföretag ur ett triadperspektiv. Fokus för vår studie är skogsfastigheter och triaden består utav överlåtare, övertagare och rådgivare. Den teori vi har tagit del utav är teori kring generationsskifte och rådgivning till småföretagare, dessa båda teorier har vi i vår studie korsat. Vi har tagit del utav överlåtarens och övertagarens erfarenheter utav hur generationsskiftet planerades och genomfördes men också tagit del utav rådgivares yrkeserfarenhet. På så vis kommer vi att bidra med intressant empiri som kan ge förståelse kring de problemställningar som kan uppstå vid ett generationsskifte av en skogsfastighet.

     

    Metod: För uppsatsen har vi valt en kvalitativ metod i form av personliga intervjuer med våra respondenter. Vår tanke var att fånga upp rådgivarnas kunskaper kring en överlåtelse av skogsfastighet och familjernas erfarenheter utifrån deras genomförda generationsskifte och utifrån dessa analysera svaren för att kunna svara på vår problemställning. Därför föll valet på att använda en kvalitativ metod som bygger på människors egna upplevelser och erfarenheter på hur verkligenheten ser ut (Bryman & Bell, 2005).

     

    Resultat, slutsatser: Vi har i vår studie kommit fram till att generationsskiften av skogsfastigheter har större chans att lyckas än skiften i andra företag, en av orsakerna är att en skogsfastighet har mer känslomässiga band till familjen än andra bolag. 30 procent av ägarskiftena misslyckas enligt Nuteks undersökningar, vilket oftast beror på dålig planering (Linder S. 2003).  För att lyckas med en överlåtelse av skogsfastighet behöver familjen komplettera det personliga nätverket med hjälp av en rådgivare på de områden där de själva eller någon i dess närhet inte har tillräcklig kunskap (Johansson & Nilsson, 2012).  Utifrån klientidentiteter kan efterfrågan på rådgivningen analyseras mot vilket typ av rådgivare som ska anlitas (Johansson 1997). Enligt våra intervjuade rådgivare är det vanligast att kunderna tar kontakt med rådgivaren tidigt i processen och det är oftast den ägande generationen som tar den första kontakten, säger Rådgivare:1. Samtidigt som det är viktigt att komma igång med planeringen av generationsskiftet (Mirel 2006) måste överlåtelsen få ta tid (Hall & Melin 2012). Generationsskiften är komplicerade då det är många saker att tänka på, säger Rådgivare:3. Enligt våra generationsskiftande har de främsta frågorna som berörts varit av ekonomisk och juridisk karaktär men också emotionella. 

  • 320.
    Emilsson, Christoffer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjöberg, Gustav
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Val av revisionsbyrå: Styrelsenätverkets koppling vid val av revisionsbyrå2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background:

    The study is designed to investigate whether the board connectors can have an interaction at a

    company's choice of a specific firm. We have been in the study made use of all Swedish listed

    companies on the small, mid and large cap, the OMX Stockholm. This is to get a similar

    population that operate under the same laws and standards. When we write about the auditor

    in some context so you get readers who imagine that the auditor represents a specific firm and

    it is the one we have checked. When the board should choose firm so they do not know in

    advance what the outcome will be of this election, which means that the decision will have an

    inherent risk since they do not know the outcome until after the audit is made. To deal with

    this uncertainty in the selection show earlier studies that companies choose the cheapest Audit

    Agency, the largest accounting firm or a firm that specializes in the customer's industry to

    avoid basing choices on the uncertainty audit agencies qualities. We will in this study to take

    hold of the Board of networks of connections to try to see how these connections relate and /

    or affect the choice of a specific firm. We note that contacts comes before anything else in the

    greatest extent but how and who goes before, for example, know-how, price etc?

    Is a link between the board network and choice of accounting firm may be in addition to

    indicate a new channel of information that had not previously been recognized also indicate a

    changed view of the company's audit and the relationship between them, which may

    jeopardize the independence of the auditor. One can even question whether you really have

    selected the best and most effective auditor of the company for basing the choice on the

    network recommendations. Studies and research on the Swedish Board of networks and their

    relationship to external audit agency has not been identified, suggesting a knowledge gap in

    the field of network theory. Our intention is to extend previous studies by examining how the

    control owner and CEO and Board director -fittings are related to the choice of audit firm.

    Purpose:

    Purpose of this thesis is to explain board networks in the choice of the firm.

    Method:

    Our thesis is based on a deductive approach because we want to explain if there is a

    correlation between the variables contained in the concept board network and the selection of

    a specific firm. We will test many different hypotheses to identify the various relationships

    that we want to study. The deductive approach is useful for us because it explains the

    relationships between different variables which we will do in our hypotheses. The study made

    by Johansen & Pettersson (2013), which we have as immediate basis for our study follows the

    deductive approach, which means we also chose to make use of it to avoid that differ too

    much from their approach.

    Conclusions:

    Our results indicate that the owner has a substantial and decisive role when it comes to the

    selection of a specific firm. We can conclude that it is through legal entities, ie companies that

    private shareholders have majority voting rights and interest in the companies that we have

    looked at. We see no relationship between the choice of a specific firm and the CEO /

    Chairman of the Board unless the owner is. Nor can we see network connections more

    widely.

  • 321.
    Engblom, Matilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nyberg, Katarina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Following the Recipe Brings Franchisees to the Table: A Case Study Consolidating Purchasing and Calculating Cost Savings at Franchisees2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Course: Degree Project in Supply Chain Management, the Business Administration and Economics Programme, 4FE19E Authors: Matilda Engblom and Katarina Nyberg Supervisor: Arash Kordestani Examiner: Helena Forslund Title: Following the Recipe Brings Franchisees to the Table - A Case Study Consolidating Purchasing and Calculating Cost Savings at Franchisees Background: As a franchisor, Company X does not have insight or control in purchasing at their franchisees. Spend analysis is a tool used to identify current purchased volumes and costs. An aim with spend analysis is to decrease the cost and analyse the spend. There are four different types of consolidation that can consolidate the current purchased volumes and create purchasing cost savings. They are article, volume, supplier and transport consolidation. However, identifying the current situation can be hard in the franchise concept and therefore hard to create purchasing cost savings. It is therefore of need for the franchisor to have insight and control over their franchisees in purchasing. Purpose: The purpose of this study is mainly to identify how the current purchased volumes can be consolidated to create purchasing cost savings for the franchisees of Company X in the Middle East. In addition, calculate the purchasing cost savings that consolidation could lead to. As well as, investigate how a franchisor can regain insight and control in purchasing over their franchisees. Methodology: This case study had a mixed research strategy of explanatory sequential design. Empirical data was collected by both unstructured, semi-structured and structured interviews. The analytical methodology was based on pattern matching. Confidentiality has been of great focus during the study for ethical considerations. Conclusion: The current purchased volumes and costs were identified, enabling different types of consolidation and calculations for purchasing costs. The consolidation model (Figure 28, p. 43) illustrates four different types of consolidation, article, volume, supplier and transportation, which should be followed. Lastly, Table 38 (p. 85) presents actions for regaining insight and control over franchisees.

  • 322.
    Engelbrekt, Sofie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Svensson, Susanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Produktkalkylering: En intervjustudie i små tillverkande företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Mycket litteratur riktar sig åt större företag med antagandet om att det är applicerbart även för mindre företag. I Sverige finns det fem gånger så många små företag jämfört med stora och medelstora företag. Mer fokus borde riktas mot små företag. Det finns vissa för- och nackdelar som små företag ofta möter, då de dels har storleksbetingade nackdelar så som begränsade resurser och dels kunskapsrelaterade brister. Små företag tillverkar ofta kundanpassade produkter i mindre order. Små företag har även storleksbetingade fördelar då de ofta har färre beslutsnivåer samt möjligheter till närmre relation till både kund och marknad. Vi har studerat hur små tillverkande företag använder produktkalkyler genom att beskriva och förklara kalkyluppbyggnad, användningsområde samt vad som upplevs svårt vid kalkylering. Datainsamling har genomförts genom en kvalitativ ansats och en semistrukturerad intervjuform. Fokus har varit att förstå företagens syn på produktkalkyler och materialomfånget sträcker sig till 15 företag med varierande tillverkning. Slutligen kan studien visa att fullständig kostnadsfördelning med påläggsmodellen förekommer vid flera fall. Många använder maskiner eller moment som kostnadsställen där direkta och indirekta tillverkningskostnader allokeras, vilket kan ses som en konsekvens av en ökad automatisering och minskad andel direkt lön. Det förekommer även företag som enbart ser till produkternas särkostnader och därmed inte har fullständig kostnadsfördelning. Ingen av företagen använder ABC-kalkyler, vilka anses vara mer komplexa och resurskrävande, vilket kan anse begränsa små företags möjligheter att implementera sådan modell. Det går ändå att se att små företag kan applicera modellerna som är utvecklade för större företag, även om kalkylerna är utvecklade och anpassade till företagens egna förutsättningar.

  • 323.
    Engqvist, Ida
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Isufi, Njomze
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Salomonsson, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bedömning av tjänsteföretag inför kreditgivning2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I och med att immateriella tillgångar inte redovisas i balansräkning och värdet av dessa tillgångar är svåra att mäta, anses värderingen av immateriella tillgångar vara ett svårt uppdrag att genomföra. Dessutom baseras kreditbedömningen på en uppfattning om framtiden vilket kan innebära att ett och samma tjänsteföretag får olika värde från olika kreditgivare. Därför blir det problematiskt att bedöma dessa tillgångar, som inte finns redovisade i balansräkningen, vid en kreditgivning. Vi kan se att värderingsprocessen går till på ungefär samma sätt i alla de fem bankerna inför en kreditgivning. Det är främst faktorer som kassaflödet, återbetalningsförmågan och eventuella risker som tas hänsyn till vid en kreditbedömning. Det är inte heller någon direkt skillnad mellan värderingsprocessen i tjänsteföretag mot hur det går till i tillverkande företag.

  • 324.
    Engström, Alma
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Fredrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomisk reglering för icke vinstdrivande organisationer: En studie om effektivitetsförändringar genom reglering2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem: Non profit organizations, e.g. sports clubs and schools, are

    bodies characterized by sloth and waist. In comparison with for profit organizations,

    this has been explained by previous authors as a result of different incentives, e.g.

    having property right in the residual. Today, there is no answer to how this efficiency

    problem in non profit organizations should be solved, but learning from previous studies

    and theories, we suggest that an economic regulation may be the solution.

    Purpose: The study’s purpose is to examine if an economic regulation, on a market

    with non profit organizations, will affect cost efficiency.

    Method: We have performed a quantitative study on european top football clubs. To

    examine the cost efficiency effects generated by a regulation, UEFA:s Financial Fair

    Play regulation has been used. To calculate cost efficiency, we used Data Envelopment

    Analysis and Malmquist TFP index.

    Conclusions: We did not succeed to prove that an economic regulation could make non

    profit organizations more cost efficient. One reason could be that there has been no

    technological development in the business and the clubs have become worse at being

    efficient with their resources. It may also be due to the tolerance of the regulation is too

    high and the punishments are too lenient.

  • 325.
    Engström, David
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hedenbergh, Jonathan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Probably the best improvements in the world: En fallstudie kring prestationsmätning av leverantörer för ett globalt företag i dryckesindustrin2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Suppliers nowadays play a large part for producing companies. These companies strive for less inventory and therefore there is a need for continuous replenishment of stocks. To achieve this, the suppliers need to be flexible and able to meet changes in short time demand. Companies also want to ensure that the suppliers can meet their demand of material in the future. It is therefore of great interest for the companies to understand how well the suppliers are performing, which can be done using performance measurements.

    Purpose: The purpose of this study is to map out Carlsberg Sverige’s process for performance measurement of their suppliers and identify problems affecting the process. The study also aims to find a way to rank Carlsberg Sverige’s suppliers. Finally, the identified problems in the process will be given suggestions of improvements. Likewise, the way of ranking will be given suggestions of improvements.

    Method: The data for this study has been collected using unstructured interviews. semistructured interviews, but also through observations and data from SAP and Carlsberg Sverige’s developed tool for performance measurement. To identify problems in the process, mapping out the process was essential. After that a ranking was made of the suppliers’ performances. Lastly the suggestions for improvement of the process and the ranking was made.

    Conclusion: The authors of this study has identified problems in Carlsberg Sverige’s process of performance measurements of suppliers and have created plans for improvement. The problems of the process is for instance that the tool for performance measurements of suppliers is not user friendly and that the users of the tool lack 6 incentives to report deviations. There has also been identified problems in forecasting, production planning and operative purchasing that are affecting the process. Carlsberg Sverige’s ten most important suppliers of packaging materials as well as the ten most important suppliers of raw materials have been ranked depening on their performances. The study also gives suggestions of further developement of the ranking.

  • 326.
    Engström, David
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lundgren, Marcus
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Tobias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Waste Management: Förbättringsförslag av återvinningsprocessen inom hemelektronikbranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Waste Management – Förbättringsförslag av återvinningsprocessen inom hemelektronikbranschen. Bakgrund: I en bransch som kännetecknas av snabb teknologisk utveckling är det viktigt att se till att de produkter som kommer ut på marknaden också tas om hand på ett bra sätt i slutet av sitt funktionella liv. Hur ser återvinningsprocessen hos företagen ut idag och vad kan göras för att minska de växande problem som framkommer i samband med den ökade konsumtionen? Genom att granska fenomenet Waste Management avser uppsatsen angripa slöseri i logistikflödet och finna förbättringar av dagens återvinningsprocess av uttjänta hemelektronikprodukter. Syfte: Uppsatsens syfte är att kartlägga återvinningsprocessen inom branschen för hemelektronik i syfte att identifiera potentiella förbättringsåtgärder med det samhällsekonomiska målet att uppnå ett större returflöde i logistiksystemet ur ett företagsperspektiv. Metod: Studien utgår från en kvalitativ forskningsmetod som gjorts baserat på en flerfallsstudie. Primärdata har samlats in genom semi-strukturerade besöksintervjuer och asynkrona individuella intervjuer online utifrån ett bekvämlighetsurval. Studien intar ett positivistiskt synsätt och det vetenskapliga angreppssättet är abduktivt. Analysen utgörs enligt en mönsterjämförelse med avseende på produkttyper, kompensation och information till kund. Slutsats: Författarna kommer efter analys av funktionsflödesschema och mönsterjämförelse fram till ett antal punkter för förbättring vilka kan leda till ökad andel återvunna EOL-produkter. Dessa är; införande av ett fast returcenter, omhändertagande av ett större produktsortiment, föra statistik över returer, tydligare information till kund och kompensation för inlämnade produkter. Författarna kommer även fram till att det råder stora skillnader i hur man i dagsläget arbetar med Waste Management inom de olika företagen, där vissa företag är mer ambitiösa än andra. Företagen har mycket att lära av varandra och inom samtliga studerade företag finns något att förbättra.

  • 327.
    Engström, Maja
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Familj eller karriär i arbetslivet, måste man välja?: -en uppsats om arbetstagares skydd mot diskriminering i arbetslivet.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Pregnant workers are considered at risk in the labor market and therefore need extra protection from employment discrimination . The purpose of this essay is to investigate what protection of pregnant workers against discrimination in employment situations and  if  there  is  no  corresponding  protection  for  female  workers  claim  the  right  to parental leave.

    The essay describes the national and EU rules on applications and practice, showing how pregnant women and workers on parental leave are treated in the labor market. Through Sweden's accession to the EU , we must apply the requirements nationally EU imposes on its member countries.

    The essay shows that pregnant employees have a strong legal protection from discrimination in employment , from both DL and by EU directives . Employers who deny workers employment because of pregnancy is guilty of direct discrimination on grounds of sex, because it is only women who may become pregnant. It is not important whether it is a temporary or permanent position . Employers must never deviate from the protection of pregnant workers in employment situations. 

    Furthermore, states the essay that male workers are protected from unfair treatment in relation to parental leave by 16 § föräldraledighetslagen. Male workers are not as strongly   protected   as   an   employer   is   allowed   to   derogate   from   disadvantaged prohibition in certain situations.

  • 328.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    A year at the Opera: social innovation in between organizing contexts and idealistic infrastructures2018In: Presented at Neon-konferansen 2018: Innovasjon i organisasjoner – utfordringer og muligheter, Høgskolen i innlandet (HINN), Lillehammer, Norway, November 21-22, 2018, 2018Conference paper (Refereed)
    Abstract [en]

    In the early fall of 2013 it is reported in Smålandsposten, the local newspaper in the Småland region in the southern part of Sweden, that an opera house recently has been founded, and that it will stage Mozart’s The Magic Flute the following summer. To accentuate the regional connection the name of the opera house is Smålandsoperan, and behind the initiative are two cultural entrepreneurs who are presented as being driven by “bringing opera to the people” on one hand, and establishing a cultural institution that could house all the region’s opera competences and interests on the other. “One should not have to go to the big cities to experience opera”, one of them is quoted, highlighting the democratic aspects of both cultural production and consumption.

    One year later Smålandsoperan is considered to be a huge success; the shows have been sold-out, the opera house has been taken to the heart by the critics. And the success has continued: In 2018 the opera has firmly established itself as an actor to be relied upon with five consecutive years of sold-out shows and critically acclaimed reviews. The success has however not come easy. Run as a corporate business, the opera has not been eligible for receiving financial support from public authorities, thus being solely dependent on revenues. This has put pressure on Smålandsoperan’s board to balance the company’s artistic ambitions with harsh economic realities – and doing so in an innovative manner.

    In this paper, based on empirical field work carried out at Smålandsoperan under its first year (the thick description is reported in Ericsson, 2018), the board’s innovative actions during the opera’s first year is interpreted and problematized from an institutional logic’s perspective; and it is shown how different innovations are construed by means of the mobilization of two interrelated resources. On one hand the innovations are construed in relation to an organizing context, an all-encompassing and situated form of life where people not only live very closely with each other but also have developed a shared perception of the world (Johannisson, 2005), constituted by a loosely coupled network of cultural entrepreneurs “at the margins” (cf. Scott, 2012) of the artistic field who most often are related to each other by kinship and/or friendship. On the other hand the innovations are construed in relation to an idealistic infrastructure made up of non-profit associations and movements that are knitted together by the sharing of artistic ideals and values (cf. Ericsson, 2018).

  • 329.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    An other creative city: social innovation in Malmö2013In: Presented at the 31st Standing Conference on Organizational Symbolism, Warsaw, Poland, July 13-16, 2013, 2013Conference paper (Refereed)
  • 330.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Constructing time in organizational change processes: a dutiful managerial interest2017In: Presented at the 10th International Critical Management Studies Conference, Liverpool, UK, July 3-5, 2017, 2017Conference paper (Refereed)
  • 331.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Entrepreneurship at the opera: in between business, art, ideals, and "gemeinschaft"2017In: Presented at Neon-konferansen 2017: Omstillingsprosesser, Nord University, Bodø, November 21-23, 2017, 2017Conference paper (Refereed)
  • 332.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Förändringsprocesser i stora organisationer2016 (ed. 1)Book (Other academic)
  • 333.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    In between Odysseus’ scar and Abraham’s sacrifice: narrative styles shaping the field of social entrepreneurship and social innovation2013In: Presented at the 5th International Conference on Rhetoric and Narratives in Management Research, ESADE - Universitat Ramon Llull, Barcelona, Spain, March 25-27, 2013, 2013Conference paper (Refereed)
  • 334.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Like a bridge over troubled water?: prosumption in the field of music2013In: Presented at the 29th EGOS Colloquium: “Bridging Continents, Cultures and Worldviews”, Montréal, July 4–6, 2013, 2013Conference paper (Refereed)
  • 335.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Stockholm School of Economics.
    Tongivande entreprenörskap: opera på småländska2018 (ed. 1)Book (Refereed)
    Abstract [sv]

    Entreprenörskap på kulturens område är ett fenomen präglat av motstridigheter och paradoxer. Ekonomiska realiteter ställs mot konstnärliga och kreativa ambitioner – och kontrasteras mot sociala och ideologiska förväntningar. Vad kännetecknar de organisatoriska processer som gör detta entreprenörskap möjligt, men som samtidigt också begränsar det? Vilka typiska handlingar, erfarenheter och förhållningssätt kan sägas definiera entreprenörskap på kulturens område?

    För att besvara frågor som dessa riktas blicken i den här boken  mot etableringen av företaget Smålandsoperan. Genom en fallstudie av detta ”tongivande entreprenörskap” skapas förståelse för entreprenörskapets typiska organiseringsrepertoar.

  • 336.
    Ericsson, Daniel
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tongivande tillit på entreprenörskapsfältet: det sociala kapitalets betydelse för entreprenörskap i gränslandet mellan kultur och marknad2018In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 2, p. 78-83Article in journal (Other academic)
  • 337.
    Ericsson, Daniel
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ingman, Sissi
    Malmö University.
    Stavreski, Helena
    Malmö University.
    Governance within government: (re)thinking leadership in the city of Malmö?2016In: Presented at the 6th LAEMOS Conference, Viña del Mar, Chile, April 6-9, 2016, 2016Conference paper (Refereed)
  • 338.
    Ericsson, Daniel
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Patrik
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Entrepreneurship lost and found2017In: Proceedings of the 5th International Conference IMES, 25–26 May, 2017, Prague, University of Economics / [ed] Ivana Svobodová, Ondřej Dvouletý, Martin Lukeš & Jan Mísař, Prague: University of Economics, Prague, Oeconomica Publishing House , 2017, p. 190-199Conference paper (Refereed)
    Abstract [en]

    Purpose: In light of the many attempts within the social/societal turn of entrepreneurship to disconnect entrepreneurship from economic rationality and embrace it as an act of social becoming, the purpose is to reconnect entrepreneurship to its primary function within the capitalist regime: to make money and accumulate capital. This function, it is argued, is lost in present day research on entrepreneurship, and the aim therefore is to present a framework in which both economic and social aspects are found crucial for understanding entrepreneurship.

    Design/methodology/approach: Following post-positivist research traditions the research is based on an autoethnographic case study of entrepreneurship in the field of music. In focus is the phenomenon of collecting records, and the cultural web of social and economic significances that unfolds by means of the authors confessional tales about engaging in record collecting is used as an interpretative lever to question the dichotomy between social and economic rationality and value within contemporary research on entrepreneurship.

    Findings: In contrast to becoming or being perspectives on entrepreneurship, our interpretations lead us to frame entrepreneurship in terms of a having-mode. This mode in turn suggests a primary epistemic orientation based upon three interrelated socio-economic aspects: 1) a systemic know-what in order to distinguish field-specific values from non-value, 2) a systemic know-how to convert social value into economic value, and vice versa; and 3) a systemic know-how to create, capitalise upon and accrue field specific surplus value.

    Research/practical implications: The proposed framework breaks with both modern and postmodern notions of entrepreneurship, and thereby opens up new vistas for research on entrepreneurship as intrinsically a social and economic phenomenon.

    Originality/value: By opening up new vistas for research on entrepreneurship, alternative ways of describing, prescribing and understanding entrepreneurship are offered.

  • 339.
    Ericsson, Daniel
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Patrik
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Samlandets kunskapsekonomi2015In: Presented at Konferensen Musik och Samhälle VII, Lund University, October 8-9, 2015, 2015Conference paper (Other academic)
  • 340.
    Ericsson, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Frid, Marielle
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Suggested actions to improve the warehouse layout at Nordic E-commerce group2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Nordic E-commerce group (NECG) consists of affiliated companies NordicInk, NordicFeel and PetsOnline. Three different types of companies in one warehouse area contribute to a wide range of products held in inventory. NECG’s problem derives in the fact that the company’s warehouse layout needs to handle a larger volume of sales, but is not capable of doing this in a structured way today. This matter of fact has led to new thoughts concerning improvements of the layout. The warehouse layout referred to in this thesis includes input and output doors, receiving and outgoing areas, material handling equipment and the placement of articles in inventory. Although article placement is per definition a part of warehouse layout, it will be given extra emphasis in this thesis as it is one of NECG’s most critical issues.

     

    Purpose: The purpose of this thesis is to identify NECG’s current warehouse layout and article placement and the problems associated with it, as well as to provide suggested actions for improvements. This is to be done so NECG can better utilize the warehouse space, and thus prepare the warehouse to handle a larger volume of sales.

     

    Methodology: Qualitative and quantitative data was collected through semi-structured interviews and observations at NECG, as well as through excel files containing transactional data for NordicInk’s products. Through a non-probability, snowball selection the respondents were chosen. There have not been any requirements from NECG regarding confidentiality in terms of the warehouse layout.

     

    Findings: There are a number of suggested actions that NECG may apply to improve the warehouse layout; two separate doors for incoming and outgoing deliveries, one designated receiving and one outgoing area, and a flow shop layout combined with a U-form layout would be the most beneficial for NECG’s warehouse. Furthermore, NECG needs a more consistent article placement and it is recommended for the company to apply a floating location system to its high-picked products and a fixed location system for its low-picked products. This will make NECG take better use of the available space and a more structured warehouse will be achieved.

  • 341.
    Eriksson, Anneli
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Karl
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Implementering av K3-regelverket: En studie kring hur företag implementerar en ny redovisningsstandard och varför det skiljer sig åt2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Den ökade harmoniseringen mellan länder har lett till att Bokföringsnämnden har skapat ett samlat regelverk för upprättandet av årsredovisningen. Det nya regelverket, K3-regelverket, är baserat på det internationella regelverket IFRS for SMEs. Tidigare forskning har fokuserat på effekter av en redovisningsstandard. Då lite forskning har fokuserat på hur företag implementerar en redovisningsstandard lämnar det ett glapp i helhetsbilden av förändringsprocessen. Vårt bidrag blir således att fylla detta gap för att öka förståelsen kring implementeringsprocesser.

    Syfte: Syftet är att öka förståelsen kring hur företag implementerar en ny redovisningsstandard. Om tillvägagångssättet skiljer sig åt mellan företag, vill vi även ge en förklaring till varför det skiljer sig åt.

    Metod: Vi har utgått från en deduktiv forskningsansats där vi använt oss av förändrings-, implementerings-, organisations- och redovisningsteorier. Utifrån dessa teorier skapades nio faktorer för att öka förståelsen kring skillnaderna i implementeringsprocessen. Vi har genomfört en komparativ flerfallstudie där vi har intervjuat åtta fallföretag. Därutöver har vi även hämtat information från företagens årsredovisningar och interna dokument. Detta är således grunden för analysen och slutsatsen.

    Slutsats: Studiens resultat visar att företags implementeringsprocess kan förklaras av en trestegsmodell, bestående av stegen informationsinsamling, konsekvensutredning och aktivering. Vi har kommit fram till att tillvägagångssättet skiljer sig åt mellan företag under stegen informationsinsamling och konsekvensutredning, vilket kan förklaras med hjälp av faktorerna struktur, bransch, storlek och revisorer.

  • 342.
    Eriksson, Emil
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hartz-reformen: - En komparativ studie av svensk och tysk arbetsmarknadspolitik2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Hartz-reformen inleddes 2003 och förändrade mycket i den aktiva arbetsmarknadspolitiken och systemet för den ekonomiska ersättningen vid arbetslöshet stramades till stor del åt. Många regleringar rörande låginkomsttagare skrevs om och hela arbetsmarknaden verkade vändas upp och ner. Innan den ekonomiska krisen slog till i Europa var Tyskland ett land med hög arbetslöshet och statistiken såg inte alls bra ut. Vid 2005 vände detta, och när många EU-länder såg en kraftig ökning av arbetslösheten fortsatte Tyskland att reducera sin arbetslöshet.

    I Sverige kan vi se många förändringar som liknar reformen eller syftar till att åtgärda samma problemområden. Exempel på detta är subventioner på vissa grupper av arbetstagare, motverkan av svart husarbete och liknande arbetsmarknadspolitiska program genom arbetsförmedlingsstjänster för att hjälpa arbetssökande in på marknaden.

    De mest betydande faktorerna som spelat in i Tysklands höga sysselsättning bland ungdomar, är till synes en välutvecklad övergång mellan skola och arbetsliv samt en kulturell inställning och sedvänja bland företagarna att stötta ungdomar och leda dem in på arbetsmarknaden. Vidare finns ett samband mellan den generellt höga sysselsättningen i Tyskland och utvecklingen för gruppen låginkomsttagare. Omregleringar och skattesubventioner har möjliggjort låginkomstarbeten i en betydligt högre grad och det nya systemet tenderar att forcera arbetslösa till dessa arbeten.

    Uppsatsen behandlar en jämförelse av arbetsmarknadspolitiken bakom Tyskland och Sveriges utveckling av sysselsättningsgraden främst under 2000-talet. Syftet är att redogöra vilka likheter och skillnader som kan ha bidragit till ländernas olika utveckling vad gäller sysselsättningsgraden.

  • 343.
    Eriksson, Joakim
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Partiellt allmängiltiga kollektivavtals raison d’être i den svenska modellen: Allogen transplantation eller naturlig progression?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We live in a global world characterized of economic internationalization. It imposes new demands on our way of managing our world. The Swedish labour market is not an exception. Critics believe that the Swedish model is in need of change. In the context of posting of workers the interplay between social rights and the freedom of providing services gives birth to problematic fields of social dumping. Both Norway and Sweden face similar challenges on the internal market. Nevertheless, both countries have applied different strategies in their work to counteract social dumping. 

     

    This paper aims to compare the Swedish- with the Norwegian model and display how both systems works to prevent social dumping. Further the paper will examine if the Norwegian system with universal collective agreements could be implemented in the Swedish system without creating friction in view of the Swedish model. By using a comparative method with sociology of law the paper brings understanding to the reader for the complex interaction between society and legal systems. This is key to fully grasp why Sweden and Norway has chosen different legal paths. 

  • 344.
    Eriksson, Katarina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    An option mechanism to coordinate a dyadic supply chain bilaterally in a multi-period setting2019In: Omega: The International Journal of Management Science, ISSN 0305-0483, E-ISSN 1873-5274, Vol. 88, p. 196-209Article in journal (Refereed)
    Abstract [en]

    In today's global environment competition is no longer limited to companies, but has evolved to supply chains seeking to coordinate ordering and production when faced with challenges such as random yield, lead time uncertainty and stochastic demand. This paper presents an algorithm that combines the base stock model and the option mechanism to address that key problem on how to coordinate ordering and production bilaterally in a dyadic supply chain in a multi-period setting. A numerical study that uses fictive data based on real quantitative data from a multinational manufacturer and its preferred supplier are included to illustrate the effects of the algorithm and show how two decentralised companies can each maximise profits (compared to a wholesale contract) while reaching the optimal centralised system level. The manuscript contributes by extending existing literature on supply chain management and finance to coordinate ordering and production bilaterally in a multi-period. Furthermore, the algorithm provides researchers the possibility to study Fishers portfolio framework from a dyadic supply chain position. (C) 2018 Elsevier Ltd. All rights reserved.

  • 345.
    Eriksson, Linda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    "Vi lägger för denna befattning stor vikt vid personlig lämplighet": Kandidatuppsats om användandet av begreppet personlig lämplighet vid rekrytering i offentlig sektor.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The recruitment processes include evaluation of candidates’ qualifications where the employers got the opportunity to base their recruitment decisions on personal suitability. Although the personal suitability often is used in recruitment decisions there is a lack of legal definition of what is comprised within the term personal suitability. However, there are legal regulations such as the prohibition of discrimination and demands of objective reasons in the public sector that restricts employers’ disposal of the personal suitability. This study aims to define the extent to which the concept can be used without being in conflict with the legal regulations entries that restrict the free admission for employers in the public sector. This is followed by the goal of increasing awareness by trying to identify the risks that is associated with the term and how they can be understood from a perspective of diversity in the labour market. The method used for this study is legal dogmatic with its' purpose to examine how the restrictions stands in relation to the use of the personal suitability in court cases. The result demonstrates that employers must be able to set the personal suitability in relation to the qualifications required for the requested position to prove that there is no violation with neither the prohibition of discrimination or the public requirement of objective grounds. The court cases also showed that despite the guidelines evolved through practice is still not completely uniform because each unique situation affects the legal assessment. The risks identified is that the use of personal suitability could possibly mean that discrimination becomes invisible because of possible underlying factors that will determine conclusions the employers makes to found their recruitment decision. With that realization also the problems highlighted for further studies are to in a more comprehensive study examining norms closely based on either the gender or intersectional perspective to gain a deeper understanding of how the use of the personal suitability may lead to consequences for the working populations’ opportunities in the labour market.

  • 346.
    Eriksson, Viktor
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strömberg, Caroline
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sisters before Misters?: Styrelsesammansättningens påverkan på könsmångfald i ledningsgruppen2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem: The gender diversity in the top positions within the labour market is a topic of discussion both in Swedish politics and media. Today the average number of women in the TMT is 19 %, although the companies in general have more equal gender diversity with at least 40% women. The previous research mainly focuses on what equal gender diversity in TMTs can bring to companies while less focus was put on the factors that determine it. Since the board members are the central decision-makers in the organization and also have the responsibility to develop the organizational strategies together with the TMT, we examined the gender diversity in TMT in relation to different board characteristics.

    Purpose: The purpose of this paper is to deepen the understanding of gender diversity in TMT. Particulary we examine the take out influence of seven selected board characteristics on the distrubution of female top managers

    Method: This paper is based on a deductive method drawing on previous research and established theories. The paper applies quantitative research method since data is collectedfrom 314 annual reports from all 250 companies, listed on the Stockholm stock exchange. When data was collected we applied a longitudinal research design since data from all companies was collected for three years; 2010 – 2012.

    Results: The empirical shows that verified our thesis that the characteristics of the board can influence the number of women in the TMT. The namely statistical tests show that a longer tenure in the board leads to fewer women in the TMT. The statistical tests also show that more women on board leads to more women in TMT and that this relationship is stronger if the CEO is a woman.

    Conclusion: This paper contributes to corporate governance research by showing how the composition of the board of directers influences gender diversity in TMT. The findings can supply corporate governance with theoretically, as well as practical knowledge on gender diversity. This increases the understanding with our results that shows that more women on board increase the number of women in the TMT and this is even stronger when the CEO is female. The findings also shows that a longer tenure reduce the number of women in TMT. 

  • 347.
    Erlandsson, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Språkkrav vid rekrytering: Var går gränsen mellan ett lämpligt och nödvändigt kunskapskrav i svenska språket och etnisk diskriminering?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The migration to Sweden has increased in the last few years and in order to diminishsegregation and unemployment among the population, it has been a prioritized matterto help the migrants to enter the Swedish labour market. Employers that set languagerequirements when recruiting can reduce the possibility for a person with a differentethnical background to obtain employment. These language requirements can beappropriate and necessary to achieve a legitimate purpose. This study aims toinvestigate in which cases the employer has the right to set a language requirementand in which circumstances setting the requirement is discriminatory on grounds ofethnicity. In order to answer the research question, a legal dogmatic method has beenused.The investigation indicates that the court judge discrimination on grounds of ethnicityvery restrictively and in some cases fails to enforce the law correctly. Employersseem to evade sanctions easily, for example by implying that the decision is based onthe applicant’s personal qualities. This could be a reason why there are only a fewcases taken to the court.

  • 348.
    Erlandsson, Josefine
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Seilonen, Sanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strategic outsourcing of Software Development2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Strategic outsourcing of Software Development - Challenges in innovation work Authors: Josefine Erlandsson and Sanna Seilonen Tutor: Petra Andersson Examiner: Helena Forslund

    Background: Recent research emphasizes the importance of global knowledge based assets. Global software development is a trend in software engineering, it provides many benefits but also challenges in communication, control and coordination. Innovation processes are hard to define but the link between software development and innovation work is discussed by many researchers today.

    Purpose: The purpose of the thesis is to describe and analyze how multinational IT-enterprises manage their outsourcing strategies of software development, which problems are connected to the subject and the different types of models used within software development.

     Methodology: This thesis was written using qualitative semi-structured interviews and a deductive approach. The case study was conducted using data from a multinational enterprise in Sweden and cross-case analysis was performed after categorizing hundreds of suppliers into three main types through pattern matching.  

     Conclusion: The strategies used by multinational enterprises in outsourcing of software development are both centralized and decentralized and based on oral communication or documentation. Problems that enterprises face are connected to geographical distance and could be human resource issues, accuracy of information or appropriateness of information. The software development models used could be categorized into two main types, traditional or agile way of developing new software code.

  • 349.
    Erliksson, Mimmi
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Arbetsmiljöansvar vid uthyrning av personal2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the staffing agency business is rapidly growing and suffering from accidents resulting in higher sick leave than in other businesses, it is of great interest to analyze which responsibilities prevail between the customer companies and the staffing agencies, when it comes to working environment for hired staff.

    The purpose of this essay is to clarify the distribution of responsibilities between customer companies and staffing agencies, regarding working environment. I would also like to analyze which consequences this distribution of responsibilities may lead to.

    To be able to answer these questions, I have chosen to use the legal dogmatic method together with the sociology of law method. I have studied legal sources, literature and also interviewed three persons who are active within the staffing agency business; one person from the Swedish Work Environment Authority, one person from the employers’ side and one person from the employees’ side.

    The conclusion of my survey is that the SAM-responsibility is divided equally between staffing agencies and customer companies, since the customer company who hires staff is equated with an employer. The employer must also ensure that there is an organized work adaptation and rehabilitation function within the company. According to Working environment regulation, the employer is obliged to immediately report accidents or other harmful incidents to the Swedish Work Environment Authority. Apart from the SAM-responsibility the customer company must also ensure that the hired staff takes necessary protective actions, to be able to safely perform their work and also to give the hired staff access to common facilities under the same conditions as for the other employees.

  • 350.
    Ernfjäll, Tommy
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie kring sambandet mellan ägare och revisionskostnad2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Revisionen är utifrån ett ägarperspektiv en bolagsstyrningsfunktion som bland annat finns till för att minska den informationsasymmetri som kan uppstå mellan ägare och företagsledning samt att kontrollera att det investerade kapitalet används på ett korrekt sätt. Ägarstrukturen i Sverige har sedan länge setts som relativt koncentrerad och bland de noterade företagen i Sverige går det att finna ett stort antal kontrollägare. Men eftersom olika ägartyper både har olika motiv med sin investering samt en varierande roll som ägare, gällande bland annat övervakning, har det enligt litteraturen en påverkan hur bland annat företagets bolagsstyrning sker.

    Syfte: Syftet med uppsatsen är att utreda om det finns samband mellan revisionskostnaden och ägarkoncentrationen samt ägarkategorier, i börsnoterade bolag.

    Metod: Vi har i vår kvantitativa studie inkluderat samtliga bolag noterade på Small-, Mid- och Large Cap på Stockholmsbörsen (253 företag). Data om företagen har tagits från respektive företags årsredovisning och information om dess ägare har erhållits från SIS Ägarservice AB. Tillsammans har data och framlagda teorier inom aktuella områden anlyserats utfrån en deduktiv forskningsansats.

    Resultat och slutsats: Utifrån tolv genererade hypoteser, vilka har en utgångspunkt från respektive ägarkategori, har vi funnit ett signifikant samband för att bekräfta tre stycken hypoteser. Vi kan utifrån resultatet konstatera att förekomsten av kontrollägare, andelen utländskt ägande och förekomsten av utländska kontrollägare, har ett positivt samband med revisionskostnaden.

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