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  • 74351.
    Zetterfalk, Björn
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Jonasson, Magnus
    Stockholm University, Faculty of Social Sciences, School of Business.
    Makroekonomin & Branscher: En studie av makrofaktorers påverkan på branschers avkastning2004Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Avsikten med studien har varit att undersöka sambandet mellan makroekonomin i form av ett antal utvalda makrofaktorer och olika branschindex. Undersökningen har genomförts på den amerikanska aktiemarknaden, under en 32 års period. Därutöver utreds om en investerare kan utnyttja kunskapen om dessa samband för att konstruera portföljer med målsättning att generera överavkastning.

  • 74352.
    Zetterfalk, Lennart
    Stockholm University, Faculty of Social Sciences, School of Business.
    Affärsutveckling för Stockholmsbörsen: Finns intresse hos bolag och investerare för en framgångsrik notering av baltiska företag i Stockholm?2004Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vid utgången av 2003 hade inte ett enda företag börsintroducerat sig på Stockholmsbörsen på flera år. Samtidigt avnoterade sig 29 bolag från den svenska börsen bara under förra året. Är det kanske dags för börsen att aktivt börja leta kundämnen utanför Sverige?

  • 74353.
    Zetterfalk, Lennart
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Werner, Martin
    Stockholm University, Faculty of Social Sciences, School of Business.
    En positioneringsstudie baserad på en kundundersökning1999Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning saknas

  • 74354.
    Zettergren, Sofie
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Gillenfalk, Nathalie
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Uppfyllande av jämförbar fastighetsvärdering i den externa redovisningen: En studie om tillämpning av IASBs föreställningsram och IAS 402009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning

    Från att värdera förvaltningsfastigheter till avskrivet anskaffningsvärde öppnades 2005 möjligheten för fastighetsbolag att välja mellan att värdera fastighetsbeståndet till avskrivet anskaffningsvärde eller till verkligt värde. IASBs föreställningsram har som kvalitetskrav att redovisningen skall vara jämförbar mellan bolag. Frågan vi ställt oss är: om utformningen av IAS 40 leder till att bolag presenterar en redovisning som tillåter användare av redovisningsinformation att på ett adekvat sätt jämföra bolags fastighetsvärderingar med varandra.

    Syfte

    Syftet är att analysera huruvida företags val av redovisad information om fastighetsvärdering är jämförbar utifrån tillämpning av IASBs föreställningsram och IAS 40.

    Referensram och teoretisk utgångspunkt

    Studiens referensram består av IASBs föreställningsram och standarden IAS 40. Vi har valt att se den information som bolag redovisar i sina externredovisningar utifrån agentteorin som kan förklara varför företagsledningar kan gynnas av att inte redovisa all tillgänglig information. Kapitlet utmynnar i vår teoretiska utgångspunkt där vi tar avstamp i att företagsledningens förhållande till sitt informationsövertag har effekt på begripligheten i redovisningen och således på jämförbarheten.

    Metod

    Vi har genomfört en kvalitativ studie i två delar. I den första delen studerar vi hur fastighetsbolag redovisar fastighetsvärderingen i den externa redovisningen 2008. I den andra delen av studien har vi genomfört intervjuer med tre revisorer, en redovisningsspecialist samt personer från tre bolags företagsledningar som är ansvariga för den externa redovisningen.

    Empiri

    I empiriavsnittet presenterar vi den information om fastighetsvärderingen som vi funnit i de studerade bolagens redovisningar. Därefter presenteras en sammanställning av vad som framkom i samtliga intervjuer.

    Diskussion och slutsatser

    Utifrån vår studie av fastighetsbolags redovisningar ifrågasätter vi om kvalitetskravet begriplighet uppfylls, vilket i sin tur påverkar jämförbarheten negativt. Vi ifrågasätter begripligheten då företagen undviker definitioner och specifik information om antaganden. Utifrån intervjuer med revisorer, en redovisningsspecialist och företagsledningar samt studerande av IASBs föreställningsram har vi identifierat en möjlig problemkälla. Problemet vi uppfattat tycks härröra till IASBs föreställningsram under p.40 som beskriver att fortlevnad av IAS inklusive upplysningar om de redovisningsprinciper som tillämpas i företaget bidrar till att uppnå jämförbarhet (2008). Vi har funnit att jämförbarhet inte är någonting som automatiskt uppfylls vid användande av IAS 40.

  • 74355.
    Zetterholm, Anna
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    En gymnasieskola: – en upplevelse?2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:   Syftet med uppsatsen är att undersöka om en vardaglig affärsverksamhet kan använda eller redan använder teorierna inom upplevelseekonomi idag/i framtiden för att nå framgång och utveckling.

    Metod:   Jag använder både kvalitativ och kvantitativ data i form av intervjuer och en enkätundersökning. Utöver dessa primära källor kompletterades datainsamlingen med litteratur inom upplevelseekonomi. Genom att använda Vasaskolan som huvudobjekt och John Bauergymnasiet som komplement täcker det   mer än en aktör på marknaden.

    Resultat & slutsatser:  Sammanfattningsvis går det att hitta upplevelseekonomi inom både Vasaskolans och John Bauergymnasiets verksamheter och båda kan se en framtid inom det till en viss del. Dock ligger huvudsyftet på utbildningen. Samt att enkätundersökningen visar på en lönsamhet i och med dessa tankesätt och handlingar.

    Förslag till vidare forskning: Nästa steg vore att definiera en ny del av upplevelseekonomi    för verksamheter som inte söker ekonomisk vinst och som erbjuder en upplevelse under en lång period.

    Uppsatsens bidrag:  Genom att besvara frågeställningarna kan studien bidra med att ge  intressenter en uppfattning om hur upplevelseekonomi kan påverka de utvalda aktörerna och deras marknad. Samt om det är lönsamt att arbeta med dessa teorier.

  • 74356.
    Zetterholm, Anna
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Skolor som varumärke: uppfyller de elevernas krav?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med uppsatsen är att undersöka och jämföra hur två gymnasieskolor definierar sina tjänster och om och hur eleverna uppfattar att de uppfyller de kriterier varumärket lovar.

    Metod: Genom att vända mig till Vasaskolan och John Bauer i Gävle har jag använt både kvalitativ och kvantitativ data i form av intervjuer och en enkätundersökning. Utöver dessa primära källor kompletterades datainsamlingen med relevant litteratur inom bland annat varumärken och konkurrenssituationer.

    Resultat & slutsatser: Av resultatet framgår hur båda skolorna har lyckats förmedla och förvalta sina varumärken. Genom att ha fått höga värden på alla fyra mätbara variablerna i BAV-matrisen anser jag att både Vasaskolan och John Bauer har lyckats med att uppfylla de erbjudanden som de lovade de elever som besvarade min enkätundersökning.

    Förslag till vidare forskning: Ett förslag till vidare forskning anser jag skulle kunna vara att göra marknadsplaner för båda varumärkena för att arbeta fram starka varumärken som kan fortsätta att arbeta med framgång.

    Uppsatsens bidrag: Jag anser att uppsatsen kan ge viktig information till Vasaskolan och John Bauer om hur målgruppen uppfattar deras varumärke. Den kan även ge nyttig information till andra intressenter på skolmarkanden och information om hur man kan undersöka ett område som inte är utforskat tidigare.

  • 74357.
    Zetterholm, David
    et al.
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Hermansson, Emil
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Redovisning och förvaltning av intellektuellt kapital: I kunskapsföretag och fotbollsklubbar2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies’ production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees’ knowledge, competence or power of initiative. The human resources, also called the human capital, are volatile assets, which easily disappear when an employee leaves the company. It is therefore important for the companies to retain and tie up the knowledge as a form of infrastructure, also called the structural capital, and therefore prevent important information to be lost.

    The question is how different knowledge companies should act to tie up the human capital as structural capital. Because the human- and structural capital constitute such a great part of the companies’ resources, it can also be interesting to investigate the possibility to account for them in financial reports. Is the theory on the subject comparable with actual practices?

    In our study, we have interviewed three different kinds of knowledge-based companies; two football clubs and one IT-company. We have also interviewed a charted accountant to get an external view of the two types of businesses.

    Football clubs and IT-companies act under different conditions when it comes to the presentation of intellectual capital, which resulted in two different empirical perspectives on our research questions.

    The results of the study showed significant differences in attitude and the management of the human- and structural capital in football clubs and IT companies. The reason for the most restrictive accounting rules in the area is that it is particularly difficult to estimate the value of human- and structural capital. The empirical findings of this study confirm that. Especially the IT-company wanted to see better rules and methods to make it possible for them to present their real assets in a more correct way.

  • 74358.
    Zetterholm, Emma
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Berglund, Jennifer
    Mälardalen University, School of Business, Society and Engineering.
    KOMMUNIKATIVT LEDARSKAP UR CHEFSPERSPEKTIV: En kvalitativ intervjustudie om chefers syn på ledarskap och kommunikation2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Frågaställning:

    • Vilka likheter och skillnader finns i chefernas ledarskap i vardagen jämfört med det teoretiska konceptet kommunikativt ledarskap?

     

    Syfte: Syftet är att få en fördjupad förståelse för hur det vardagliga ledarskapet i organisationen fungerar i förhållande till ett kommunikativt ledarskap.

     

    Metod: Teorin insamlades innan empirin, därefter har data samlats in utifrån en kvalitativ metod. Denna forskningsmetod valdes för att få en djupare förståelse i hur kommunikativa ledaregenskaper nyttjas inom en organisation. Att välja en kvalitativ metod kändes naturligt för oss då vi genom teorin kunde se att dialog mellan människor är viktigt för relationsskapande. Åtta semistrukturerade intervjuer utfördes med respondenter som har en chefsposition. Datan har sedan kategoriserats i olika teman som legat till grund för vårt resultat.

     

    Slutsats: Den slutsats som kan dras sett utifrån chefernas vardagskommunikation till sina medarbetare är att det finns både likheter och olikheter mellan chefernas ledarskap och det kommunikativa ledarskapet. De likheter som urskiljs i chefernas ledarskap är utan inbördes ordning: tydlighet, forma strukturer, hantera konflikter, närvaro, öppenhet, må bra själv som chef, kontinuerliga möten, skapa delaktighet kring mål samt låta medarbetarna vara delaktiga och ta egna beslut. Skillnaderna som uppmärksammats hos cheferna jämfört med det kommunikativa ledarskapet handlar om kopplingen till betydelsefullhet, feedback och återkoppling. Dessa upptäckter tyder på att alla de chefer som intervjuas utför ett mer eller mindre omedvetet kommunikativt ledarskap i sin vardagskommunikation med sina medarbetare.

     

  • 74359.
    Zetterkvist, Jonas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Ottestig, Christoffer
    Hur andelen kvinnor i styrelsen och medieexponering påverkar kvaliteten i CSR-rapporter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    CSR reporting (Corporate Social Responsibility) has become an increasingly important factor in the relationship between companies and their stakeholders. It brings an opportunity for companies to show their goodwill by providing information to stakeholders about how they work to create a positive influence on society and the environment beyond what is required bylaw. This study aims to analyze the quality of CSR reports and how it is affected. The purpose of the study is to analyze the relationships between the proportion of women in the board, media exposure and quality and also analyze whether media exposure has a mediating role in the relationship between the proportion of women and quality. The relationships are analyzedby a series of regressions for the individual variable conditions and a mediator analysis for the mediator ratio. The results of the study are based on a selection of 107 American companies and 75 European companies, showing that the proportion of women in the Board has a positive and significant relationship with media exposure and quality. Media exposure has a positive and significant link with quality and also represents a full mediator in the relationship between the proportion of women and quality. There is also a significant difference in theproportion of women in the board between companies operating in a coordinated market economy and a liberal market economy.

  • 74360.
    Zetterlund, Christina
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Strömbäck, Maria
    Stockholm University, Faculty of Social Sciences, School of Business.
    Viitasara, Jukka
    Stockholm University, Faculty of Social Sciences, School of Business.
    Vad spelar marknadskommunikationen för roll? - En studie av Föreningssparbanken och Handelsbanken.2000Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien jämför och studerar Föreningssparbankens och Handelsbankens marknadskommunikation utifrån perspektiven, mål, strategi, insats och utfall. Analysen är baserad på intervjuer med kontorschefer/affärsansvariga på vardera bank samt vardera banks marknads- respektive informationschef. Analysen visar att trots Föreningssparbankens årliga satsning på drygt en halv miljard kronor på marknadsföring och Handelsbankens obefintliga marknadsföringsbudget kommer Handelsbanken högst i studiens alla mätningar.

  • 74361.
    Zetterlund, Ellen
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Theander, Anna
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    An exploratory study of the current state of human capital reporting in Swedish state-owned enterprises: With reference to integrated reporting2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background:      Employees are often regarded as the firm’s most valuable resource, despite, there are not yet a common accepted approach for how to account for those. Nowadays, businesses tend to report about their human capital by including voluntary disclosures in the year end reports. Thus, the more recent problem stems in what to include and how to display it, to assist corporations, networks of business practitioners, NGOs, academics and governments have developed frameworks for sustainability reporting namely, the Global reporting initiative (GRI) and the International integrated reporting council (IIRC). Research within the field of human capital disclosures is nothing new, yet few researchers have turned their eye toward the context of state-owned enterprises.

     

    Purpose:             The purpose of this paper is to get an insight in how Swedish state-owned companies disclose about human resources in their year-end corporate reports. Furthermore, this thesis aims to map potential patterns and dissimilarities in respect to size, sector and report format, especially if  integrated reporting has an influence on what type and number of disclosures made by the company

     

    Method:              This study is exploratory in terms and uses a content analysis with a disclosure index to collect the data. The disclosure index was partly based on previous literature, and the GRI framework but also recognized information during the data-collection process. The data used was secondary and obtained from corporate annual reports that was collected from the company websites.

     

    Conclusion:        The results show that the SOEs tend to disclose more about the welfare of the employees than employee contribution to the value creation process of the company. Furthermore, integrated reporters showed a no tendency to report in a larger extent than other entities. The study shows that corporate size, in terms of number of employees, influence the extent of disclosure. Thus, the larger company, the higher amount of disclosures. There were also found differences of reporting among sectors, where companies particularly exposed with a high-risk work environment tended to disclose more information.

  • 74362.
    Zetterlund, Frida
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Hammarlund Holmkvist, Viktor
    Mälardalen University, School of Business, Society and Engineering.
    80 % Administration, 20 % chef. - Ändå rätt nöjd?: En explorativ studie om sambandet mellan mängden administration och coachning och chefers arbetstillfredsställelse. Om förväntningar på chefers fördelning av arbetsuppgifter samt om utbildning och erfarenheter påverkar dessa förväntningar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 74363.
    Zetterman, Robin
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Hansson, Mats
    Örebro University, Swedish Business School at Örebro University.
    Olja - Tillgång eller förbannelse?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 74364.
    Zetterquist, Jakob
    et al.
    Örebro University, Örebro University School of Business.
    Holfve, Carl-Olof
    Örebro University, Örebro University School of Business.
    Lindeborg, Mattias
    Örebro University, Örebro University School of Business.
    Riskhantering: Hur applicerar svenska fondbolag teoretiska riskhanteringsmodeller i praktiken?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice. To generate new empirical data a qualitative method was used in the form of interviews. The selection, which was strategic, was based on mailed questionnaire sent to participants of the Swedish fund market.

    Theory can be problematic to apply in practice, since reality is often simplified in theory, as discussed by Franklin (2004). Franklin’s thoughts are accompanied by Baird (2010) in a similar discussion. The main model of the study is Value at Risk, which is recovered from Hull (2011) but has its origin from the financial company JP Morgan. Other models that are applied in the study are Capital Asset Pricing Model, CAPM, and the Sharpe ratio. There are known critiques against these models, which are discussed in this study.

    In the study it is shown that all the participants applied the model Value at Risk. The report also indicates that standard deviation has a central role in risk management. All the respondents were well aware of the critique against Value at Risk. To manage the flaws of the model they also used stress tests as a complement.

    The analysis of the study indicates that practical and theoretical application in many aspects are similar, the most apparent one being Value at Risk. Even though there are some differences, CAPM was indicated to have no practical use for any of the participants. Two vital factors for whether a model can be applied practically are the model’s simplicity and the need for assumptions to correlate with reality. Having completed this study, the conclusion that the participants successfully applied theoretical risk management models in practice can be validated. 

  • 74365.
    Zetterquist, Michaela
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Nyman, Sabina
    Stockholm University, Faculty of Social Sciences, School of Business.
    DRG - ersättning: Fördelar och problem2003Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ersättningssystemet för somatisk sjukvård i Stockholms läns landsting, SLL, utgörs av en prestationsbaserad ersättningsmodell som innebär att prissättning för producerad vård baseras på diagnosrelaterade grupper (DRG). Varje DRG-grupp har en beräknad, viktad, DRG-poäng och SLL beställer varje år sjukvård av de olika vårdenheterna, sjukhusen, i form av ett överenskommet totalt antal DRG-poäng. Den totala DRG-summan motsvarar producerad vård upp till ett i avtalet fastställt ersättningstak.

  • 74366.
    Zetterström, Daniel
    et al.
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Floden, David
    University West, School of Business, Economics and IT, Divison of Law, Economics, Statistics and Politics.
    Price determinants of the Swedish housing market2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Several studies have been carried out the last decades trying to identify key factors that contribute to the surge in housing prices. Since the deregulation of the Swedish credit market in 1985, the prices have risen more than the CPI and have failed to provide an increased production of real estate. Studies on both domestic market and abroad points out two key variables: GDP and mortgage rates. This study uses an error correction model to find the long run and short term relationship between the variables and prices. The ECM results suggest that the deviation of disequilibrium between housing prices and their fundamentals is corrected over time by roughly 28 per cent per year with GDP and the interest rate as the main influencers in the short term

  • 74367.
    Zetterström, David
    Stockholm University, Faculty of Social Sciences, School of Business.
    Bioteknik : - Hur bedöms och värderas framtidspotential?2004Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats har till syfte att beskriva och förklara hur riskkapitalbolag bedömer och värderar unga bioteknikbolag. Det finns en stor mängd av olika företagsvärderingsteorier i dagsläget att tillhandahålla. Dessa teorier syftar främst till att värdera vinstgenererande företag med reala tillgångar. Om däremot företaget är ett bioteknikföretag med tillgångar främst i form av humankapital och patent på olika typer av högteknologisk forskning, blir värderingsförfarandet avsevärt mer komplicerat. Ytterligare problem uppstår till följd av att företaget ofta inte har kommit igång med någon försäljning och att den framtida försäljningen är mycket svår att uppskatta. Problemen med att uppskatta den framtida försäljningen försvåras avsevärt genom att det vanligen krävs olika former av godkännanden, för att sälja bioteknikföretagens produkter samt att en lansering av en produkt kan ligga tidsmässigt långt bort. De personer som har intervjuats inför denna studie arbetar som investeringsansvariga på riskkapitalbolag och alla har erfarenhet från att värdera bioteknikbolag. Denna undersökning visar på att det bland de intervjuade inte finns någon bra metod för att värdera unga bioteknikbolag. De intervjuade använder en mix av olika modeller för värderingen av unga bioteknikbolag så som kassaflödesbaserade-, jämförande- och sannolikhetsmodeller. Viktiga faktorer som riskkapitalbolagen bedömer vid ett investeringsbeslut är patent, entreprenören, management, produkter, konkurrenssituation, kapitalbehov och marknadspotential.

  • 74368.
    Zetterström, David
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Stål, Mikael
    Stockholm University, Faculty of Social Sciences, School of Business.
    Waernér, Björn Olof
    Stockholm University, Faculty of Social Sciences, School of Business.
    Revisorns anmälningsplikt vid misstanke om brott: Hur används lagen?2004Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    För att fungera som ett effektivt medel för revisorerna att komma till rätta med oegentligheter i bolaget och därmed skydda dess intressenter infördes 1999 lagen om revisorns anmälningsplikt vid misstanke om brott. Utöver detta var meningen att anmälningsplikten skulle fungera som ett betydelsefullt medel i kampen mot den ekonomiska brottsligheten. Vid införandet av lagen var emellertid både flertalet revisorer och FAR och SRS av olika anledningar missnöjda med lagen. Lagen om anmälningsplikt är i dagsläget inte klar och koncis, utan lämnar en del utrymme för subjektiva tolkningar och därmed även en risk för missuppfattningar. Denna uppsats redogör för och diskuterar vissa i lagen svårtolkade begrepp, som exempelvis "kan misstänkas", "utan oskäligt dröjsmål" och "obetydligt brott". Utöver detta berörs andra områden inom revision med koppling till just anmälningsplikten, till exempel revisionens syfte, oberoende, kompetens och tystnadsplikt. Detta för att ge läsaren en ökad förståelse och en bakgrund till ämnet.

  • 74369.
    Zetterström, Denise
    Dalarna University, School of Technology and Business Studies, Business Administration and Management.
    Revisionsberättelsen & bokslutsrapporten: Små bolags redovisningsalternativ efter avskaffande avrevisionsplikten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit requirement for small companies in Sweden was abolished in year 2010. After thederegulation, the management of small companies had several alternative actions to still becredible fore stakeholders. The companies can voluntarily choose to hire an accountant, let anauthorized bookkeeper create a financial report or take care of the financial statements ontheir own.The study´s purpose is to create understanding and knowledge of financial reports and auditreports, if they by the lenders point of view can help to increase the creditworthiness, as wellas trust and legitimacy of companies financial reporting.The result shows that a clean audit report can help to increase companies’ creditworthinessmore than the financial report. Both the financial report and the audit report may help orstrengthen companies’ legitimacy. However, the auditor and the audit report are seen as amore established method. Creditors know how the auditor operates, what laws, rules,standards and norms the auditor follows in its scrutiny. The fact that the auditor standsindependent to the companies who gets audited makes the accounts more credible. The auditreport and the auditors are therefore the kind of accounting that contributes most to creditorsfinding confidence in companies.The study´s theoretical framework is used to interpret and understand the collected empiricaldata and the study´s purpose and problem. The theoretical framework consists of stakeholdertheory, principal – agent theory, legitimating theory and previous research that can touch thestudy´s subject. Empirical data were collected using qualitative semi-structured interviews.Four credit managers and four business advisors from various banks in Sweden participated asrespondents. With help of the theoretical framework and collected empirical material ananalysis was made which finally resulted in the study´s conclusions.

  • 74370.
    Zetterström, Erik
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
    Residential Mobility and Tenure Choice in the Swedish Housing Market2001Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis consists of three self-contained essays concerned with the microeconomics of housing.

    In Essay 1 I examine the determinants of residential mobility among Swedish households within the framework of duration models. The results give support to the widely acknowledged life cycle - housing cycle connection. Demographic factors are important; age, household size, and the stability of household size all influence residential mobility to a great extent. The notion of a housing career is very plausible. The analysis also indicates that economic factors are important. Changes in the economic environment may disrupt the planned housing career. A higher household income tends to shorten stays in a particular dwelling. An increased cost of owning a home reduces the probability that a renter household should move. This might be interpreted as evidence that the planned housing career is disturbed, i.e. the move from renting to owning is postponed for many households.

    Essay 2 expands on the findings in essay 1 in that the link between the stage in the life cycle and the choice of housing tenure is looked at more closely. The main questions that I address in the second paper are how changing circumstances in the domestic sphere and on the labor market affect transitions between different housing tenures, and thereby also the resulting housing tenure distribution in the economy. On the individual level these factors are found to influence tenure transitions greatly. However, I also find that the resulting long-term distribution of households over housing tenures is little affected by increases or decreases in the arrival rate of these events.

    In Essay 3 I explore how the pattern of owner occupation has evolved during the period 1970-97, and examine how a few "typical" households have been able to further their housing situation during this period. Results from the study show that the pattern of owner occupancy differs markedly between age cohorts; households today are much more likely to go through a housing career than they were 30 years ago. Moreover, gender effects vanish over time and household composition is not as important for home ownership in the end of the period as in the beginning. Results also show that the negative impact of being foreign born on the probability of owner occupancy has increased since 1970, and that the influences of household income and relative cost of owned housing have become more pronounced over time.

  • 74371.
    Zetterström, Tina
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Furesjö, Mikael
    Stockholm University, Faculty of Social Sciences, School of Business.
    Lessons Learned: En studie om Försvarsmaktens system för hantering av utlandsstyrkans erfarenheter2001Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom ett system för erfarenhetshantering skapar man förutsättningar för en kunskapsprocess, vilket innebär att kunskap skapas, sprids och anvnänds. Knowledge management handlar om att styra skapandet, spridningen samt användningen av kunskap. Ett stöd för att möjliggöra ett system för erfarenhetshantering och därmed en kunskapsprocess är att organisationen har en "lärande organisations" förutsättningar. I den här uppsatsen studeras Swedints system för erfarenhetshantering. Swedint är försvarsmaktens centrum för internationell verksamhet, vilka leder och ansvarar för svenska fredsbevarande styrkor till olika delar av världen. Swedints system för erfarenhetshantering heter lessons learned och innefattar två delar. Den ena delen är en process och den andra delen en databas. Processen är en metod för att insamla, bearbeta och tillgodogöra sig av gjorda erfarenheter. Databasen är ett verktyg för hantering av dokumenterade erfarenheter, de kallar databasen Heimdall. Syftet är att undersöka vad som fugerar bra och vad som fungerar mindre bra. Om något fungerar mindre bra har vi för avsikt att se vilken lärdom Swedint kan hämta från tidigare studier på området. Litteraturavsnittet grundar sig på teori och tidigare studier från knowledge management och lärande organisationer. Undersökningen grundar sig bland annat på intervjuer med Swedints lessons learned officer mfl. Resultatet visar på att alla delar i Swedints system för erfarenhetshantering för närvarande inte fungerar tillfredsställande. Det beror till största del på att deras system för erfarenhetshantering inte är fullt utvecklat.

  • 74372.
    Zettinig, Peter
    et al.
    Turku School of Economics, Finland.
    Mockaitis, Audra I.
    Victoria University of Wellington, New Zealand.
    Zander, Lena
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Students as Global Virtual Team Leaders: A Model for Enquiry-Based Experiential Learning2014In: The Palgrave Handbook of Experiential Learning in International Business / [ed] Vas Taras & Maria Alejandra Gonzalez-Perez, Basingstoke: Palgrave Macmillan, 2014, p. 33-50Chapter in book (Refereed)
  • 74373.
    Zettinig, Peter
    et al.
    Turku School of Economics, University of Turku, Turku, Finland.
    Vincze, Zsuzsanna
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    How clusters evolve2012In: Competitiveness Review, ISSN 1059-5422, Vol. 22, no 2, p. 110-132Article in journal (Refereed)
    Abstract [en]

    Purpose– The purpose of this paper is to construct a process theory of cluster development, in order to complement the many studies focusing on the factors that determine successful clusters.

    Design/methodology/approach– This theory-building effort relies on event-driven methodology, which triangulates narratives collected at different points in time with other documented materials, in order to trace cluster development over a six-year period. The empirical data are analysed according to theoretical classes formed a priori and anchored in Aldrich’s framework of emergence, events and consequences. The idea is to identify critical events that subsequently inform theory development.

    Findings– The authors show that three critical processes drive sustainable cluster development: the exploitation of current opportunities, the exploration of future opportunities, and processes that facilitate the balancing of the two. Whereas the conceptual focus in the extant literature is on exploration and exploitation processes, the authors find that balancing processes are also critical.

    Practical implications– The paper’s findings are of practical relevance to private and public policy makers with regard to the management and financing of balancing mechanisms that help to secure sustainable development. The authors will continue to follow the development of this specific cluster in order to identify a wider range of sub-processes that contribute to the long-term viability of clusters in general.

    Originality/value– This work is original in the sense that it extends March’s exploration and exploitation theory, applies it to the inter-organisational context of clusters, and links the two processes through a process of balancing. The empirical evidence and the methodological approach used contribute in terms of building a “real process theory”, according to Aldrich’s specification of an event-driven research approach.

  • 74374.
    Zettinig, Peter
    et al.
    Turku School of Economics, University of Turku, Finland.
    Vincze, Zsuzsanna
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    The domain of international business: futures and future relevance of international business2011In: Thunderbird International Business Review, ISSN 1520-6874, Vol. 53, no 3, p. 337-349Article in journal (Refereed)
    Abstract [en]

    Using data generated by a global Delphi study involving international business (IB) scholars and practitioners, this article reflects on the core and domain of a discipline that, on one side, has to deal with increasing competition from related disciplines, which internationalize their research focus, and, on the other side, is trying to develop conceptual knowledge to explain ever more complex international phenomena. Generating a multilevel framework of important issues for IB leads to propositions, which may widen the focus of the discipline to go beyond the firm, which, comparing IB to related disciplines, can provide pathways that maintain IB highly relevant for most diverse communities affected by international business.

  • 74375. Zevenbergen, J.
    et al.
    Ferlan, M.
    Mattsson, Hans-Åke
    KTH, School of Architecture and the Built Environment (ABE), Civil and Architectural Engineering.
    Pre-emption rights compared: Netherlands, Slovenia and Sweden2008In: Real Property Transactions. Procedures, Transaction Costs and Models, Delft University Press, 2008, p. 261-279Chapter in book (Other academic)
  • 74376.
    Zgrablic, Dennis
    et al.
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Carlsson, Per
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Stockholmsbörsens höga kursnivåer - en ny bubbla?2006Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att med hjälp av vanliga aktievärderingsmodeller undersöka förekomsten av en finansiell bubbla på Stockholmsbörsen.

  • 74377.
    Zhai, Shengwei
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Long, Yang
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Risk Control in Business Strategic Alliances of SMEs: A Case Study of SMEs in Zhejiang Province, China2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The primary objective of this research is to determine how SMEs control the risk involved in business strategic alliances. The research question is: How should performance risk and relationship risk within the strategic alliances of SMEs be controlled? Subsequently, we applied qualitative research methods to collect data for this research; further, our research design included a case study of the SMEs in Zhejiang, China.

  • 74378.
    Zhan, RongHao
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Time-based process mapping based on a case study of IKEA’s appliances’ transit2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This research will focus on how applied the Time-based process mapping applied into the practical case. By comparing the difference between traditional process mapping tools and Time-based process map(TBPM), this research find out which kind of company and situation is suitable for TBPM and the reasons why the TBPM is suitable for this situation. The major research happens at IKEA’s DC terminal in Torsvik, Jönköping, Sweden. The holistic process will be mentioned in the beginning of the research, in order to better understand the current state in IKEA’s distribution centrel. 

  • 74379. Zhang, Baofeng
    et al.
    Wu, Desheng Dash
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. University of Chinese Academy of Science, China.
    Liang, Liang
    Optimal Option Ordering and Pricing Decisions With Capital Constraint and Default Risk2017In: IEEE Systems Journal, ISSN 1932-8184, E-ISSN 1937-9234, Vol. 11, no 3, p. 1537-1547Article in journal (Refereed)
    Abstract [en]

    This paper examines a single-period supply chain system consisting of a manufacturer selling an option contract to a capital-constrained retailer who faces stochastic demand. Option contract can transfer partial risk from the retailer to the manufacturer. This paper extends the existing literature of game-theoretic and credit financing models by explicitly incorporating retailer's default risk into the pure option ordering and pricing decision problems. Stackelberg equilibriums under different scenarios, i.e., capital sufficient, capital constraint without credit, bank credit (BC), and trade credit (TC), are derived. The analytic model demonstrates that, under TC, the retailer can behave with and without bankruptcy risk, which depends on the retailer's initial capital. Both the mathematical model and computational experiments reveal that the decisions and profits under BC are independent of retailer's default risk, whereas default risk has a significant impact on the decisions and profits under TC. It shows that TC contract can partially coordinate the supply chain.

  • 74380.
    Zhang, Cevin
    et al.
    KTH, School of Engineering Sciences in Chemistry, Biotechnology and Health (CBH), Biomedical Engineering and Health Systems, Health Informatics and Logistics.
    Sebastiaan, Meijer
    KTH, School of Engineering Sciences in Chemistry, Biotechnology and Health (CBH), Biomedical Engineering and Health Systems.
    A Simulation Game of Patient Transportation2019In: Neo-Simulation and Gaming Toward Active Learning / [ed] Ryoju Hamada;Songsri Soranastaporn; Hidehiko Kanegae; Pongchai Dumrongrojwatthana; Settachai Chaisanit; Paola Rizzi; Vinod Dumblekar, Springer, 2019, 1, p. 53-66Chapter in book (Refereed)
    Abstract [en]

    The handling of patients is a complex process. The training and education of patient transportation workers are meant to ensure efficiency and health outcomes. A simulation game, joined by personnel with working experience or prospective professionals in the healthcare system, is a life-like medium for improving decision makings in non-rational operation management. However, few examples are known in regard to synthesizing complex systems, such as clinical facilities, into healthcare simulation games. In order to fill this gap, this work proposes the adopt theory and reports the development of a simulation game that reconciles patient handling with the support of different types of simulation techniques. The simulation game has a physical entity simulator as its back-end and a panel of command and control for each player as its front end. The physical entity simulator is based on the interactions of mobile agents. Agent-based modeling targets the correct level of representation of the operative environment. The simulation game is tested with managers who have more than 10-years of working experience with patient flow management in pediatric care. Reflections from players indicate that modeling and abstraction using an agent model is an efficient synthesis of complex systems. The theory, methods, and results of this study are expected to contribute to the development of simulation games that can be applied in health service provision, in general, and in patient transportation, in particular.

  • 74381.
    Zhang, Chi
    et al.
    KTH, School of Chemical Science and Engineering (CHE). Ningbo RX New Materials Technology Co., China.
    Campana, P. E.
    Yang, Jin
    KTH, School of Chemical Science and Engineering (CHE). Ningbo RX New Materials Technology Co., China; China University of Geosciences, China.
    Yan, Jinyue
    KTH, School of Chemical Science and Engineering (CHE), Chemical Engineering and Technology. Mälardalen University, Sweden.
    Economic performance of photovoltaic water pumping systems with business model innovation in China2017In: Energy Conversion and Management, ISSN 0196-8904, E-ISSN 1879-2227, Vol. 133, p. 498-510Article in journal (Refereed)
    Abstract [en]

    Expansion by photovoltaic (PV) technologies in the renewable energy market requires exploring added value integrated with business model innovation. In recent years, a pilot trial of PV water pumping (PVWP) technologies for the conservation of grassland and farmland has been conducted in China. In this paper, we studied the added value of the PVWP technologies with an emphasis on the integration of the value proposition with the operation system and customer segmentation. Using the widely used existing PV business models (PV-roof) as a reference, we evaluated discounted cash flow (DCF) and net present value (NPV) under the scenarios of traditional PV roof, PVWP pilot, PVWP scale-up, and PVWP social network, where further added value via social network was included in the business model. The results show that the integrated PVWP system with social network products significantly improves the performance in areas such as the discounted payback period, internal rate of return (IRR), and return on investment (ROI). We conclude that scenario PVWP social network with business model innovation, can result in value add-ins, new sources of revenue, and market incentives. The paper also suggests that current policy incentives for PV industry are not efficient due to a limited source of revenue, and complex procedures of feed-in tariff verification.

  • 74382.
    Zhang, Dong
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Finance.
    Do exchange-contracted market makers improve market quality for liquid stocks?Manuscript (preprint) (Other academic)
    Abstract [en]

    This paper studies the market impacts of contracted liquidity providers by investigating the event in which NASDAQ OMX Stockholm (NOMX) introduced a liquidity provider scheme for OMXS30 constituent stocks, which are the most actively traded stocks on NOMX, in 2012. The liquidity provider scheme reduces transaction fees for registered market members if they fulfill the liquidity supplying requirement specified by the scheme. The results suggest that, on NOMX, OMXS30 stocks became more liquid after the scheme’s introduction. The liquidity improvement on NOMX was not accompanied by a lower liquidity level on Chi-X, the major alternative trading venue for OMXS30 stocks. The results do not support the view that liquidity migrated to NOMX from the alternative market after the introduction of the liquidity provider scheme. The order processing cost decreased after the scheme’s introduction, implying that qualified market makers have benefited from a cost reduction from the scheme and charge less compensation for supplying liquidity than before. Liquidity consumers’ costs have reduced accordingly. This result implies a welfare transfer from the exchange to investors. The adverse selection cost on NOMX also fell after the introduction of the liquidity provider scheme. 

  • 74383.
    Zhang, Dong
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Essays on Market Design and Market Quality2015Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation contains four studies on different market structures and their impact on market quality.

    Article I studies the effect of introducing stock index futures contracts on the underlying stocks. The results indicate a lower liquidity level in the underlying stocks. However, after introducing market makers to the futures market, liquidity improves in the underlying stocks while trading activity and volatility remain unchanged.

    Article II investigates price discovery in the gold futures markets in China and the US. The gold supply and demand from China have been among the world’s largest in recent years. The results show that the gold futures markets in China and the US are cointegrated. Despite its short history, the Chinese gold futures market contributes more to the price discovery than the US market.

    Article III examines the order aggressiveness of high-frequency traders (HFTs) and non-HFTs. We find that market-making HFTs follow their own group's previous order more than they follow other traders’ orders. Opportunistic HFTs and non-HFTs tend to split market orders into small portions and submit them in sequences. HFTs adhere strongly to the trade-off between waiting cost and the cost of immediate execution. Non-HFTs care less about this trade-off, but react somewhat stronger to volatility than HFTs.

    Article IV studies the impact of introducing contracted liquidity providers to the liquid stocks in Sweden. The results show that liquidity improves after the liquidity providers’ introduction. The liquidity improvement is not accompanied by a lower liquidity level on Chi-X, a major competitor to the Swedish market. Both the order processing cost and adverse selection cost reduce on the Swedish stock market after contracting the liquidity providers.

  • 74384.
    Zhang, Dong
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Finance.
    Price discovery in gold markets: China and the USManuscript (preprint) (Other academic)
    Abstract [en]

    This paper investigates price discovery in the gold futures markets in China and the US. The US started to offer gold futures trading on the Commodity Exchange in 1974, and currently facilitates the largest trading volume in gold futures contracts in the world. However, China has become an important economy in gold trading over the last few decades. The gold supply and demand from China have been among the world’s largest in recent years. The results of this paper show that the gold futures markets in China and the US are cointegrated. Unlike previous works showing that the US market leads other countries in price discovery (Fung, Leung and Xu 2003, Lucey, Larkin and O’Connor 2014), this paper documents that the Chinese gold futures market leads that of the US. Despite its short history, the Chinese gold futures market contributes more to the price discovery than the US market. In addition, the Chinese gold spot market is led by the Chinese futures market during the daytime trading session and by the US gold futures market during the nighttime trading session.

  • 74385.
    Zhang, Dongdong
    Halmstad University, School of Business and Engineering (SET).
    Challenges in Marketing Strategy of Online Travel Booking Industry in China: -A case study of Ctrip.com and Qunar.com2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Information technology plays an important role in the hospitality and tourismindustry. The internet has reshaped the distribution channels and thus suppliers andconsumers can contact directly. It also changes consumers searching and bookingbehaviors. So information technology brings online travel agents some challenges inthe marketing strategy.Literature Review includes the theoretical background of online travel bookingindustry and summaries the previous researches in the field of hospitality and tourismindustry. The analytical framework of this study mainly includes the impact ofinformation technology on the Porter’s five forces model which was used forgathering and analyzing the empirical data and the PEST model. Nowadays,intelligent travel is highly efficient and trendy.In conducting this study, I adopted a qualitative approach to analyze challengesfaced by online travel agents. I chose two sample companies Ctrip.com andQunar.com from China. The empirical data were mainly collected from twosemi-structured interviews and secondary data such as the official website andtravel-related information.The conclusion is that the information technology has a great impact on thetourism enterprises. The competition is fierce and consumers are more demanding.Through cooperating and integrating travel-related information resources, the tourismenterprises can provide better products and professional services to consumers andimprove their travel experiences.

  • 74386.
    zhang, fan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Statistics.
    Test of Equality Between Regression Lines in Presence of Errors in Variables2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 74387.
    Zhang, Hao
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jia, Tan
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Discuss employee wellbeing in project based organizations from a human resource management perspective2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In our paper, we introduced employee wellbeing through physical, psychological and social dimensions. We discuss employee wellbeing in the context of project-based organization (PBO). Meanwhile we summarize features of project-based organizations and this kind of work settings brings some negative effects to employee wellbeing. We figure out some human resource management (HRM) policies and practices for improving employee wellbeing in PBO based on our case study results and theoretical research. These HRM policies and practices can be concluded that performance evaluation and appraisal in PBO should be dynamic and autonomic; employees in PBO should be more involved in work process; trainings and development should include basic skills, broad knowledge and deep technical excellence.

  • 74388.
    Zhang, He
    Örebro University, Swedish Business School at Örebro University.
    Exports, FDI and productivity in Swedish manufacturing2010Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 74389.
    Zhang, Henry
    et al.
    Södertörn University, School of Social Sciences.
    Sahlman, Alex
    Södertörn University, School of Social Sciences.
    IT-bubblans inverkan på den amerikanska aktiemarknadens volatilitet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this thesis is to see how and why the volatility was affected in DJIA, S&P 500 and NASDAQ Composite during the Dot-com bubble.

    Method: The yearly and monthly volatility of DJIA, S&P 500 and NASDAQ Composite were computed with data from a period spanning 1995-2004, which were collected from Yahoo Finance.

    Empiricism: The results illustrate that the volatility was vastly higher in NASDAQ Composite than in DJIA and S&P 500 which in turn yielded a comparable volatility in relation to each other.

    Analysis: The analysis extracted the fact that the volatility rose considerably after the bubble burst during May 2000 and started waning after the panic died out circa May 2002. There were a relatively high harmony between the results of this report and the earlier studies which it was compared to.

    Conclusion: The volatility for DJIA, S&P 500 and NASDAQ 500 was higher between 200 and 2002 than during the rest of the observed period. The Dot-com bubble arose due to irrational investment behavior among investors and the panic which arose afterwards contributed to the increasing volatility which maintained a high level until it subsided after May 2002. NASDAQ Composite had the highest volatility during the Dot-com bubble while DJIA and S&P 500 had a similar volatility. All indexes followed a similar pattern, this was probably due to that companies from NASDAQ Composite reasonably should be found in S&P 500 and DJIA.

  • 74390.
    Zhang, Jiali
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Zhou, Meijuan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Factors influencing consumer purchasing behavior of natural cosmetics: A qualitative study in Uppsala, Sweden2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although consumers’ need for a healthy and sustainable lifestyle drives natural cosmetics consumption, various claims of natural cosmetics make consumers confused and distrustful. This study aimed to explore factors that affect consumers' purchasing behavior of natural cosmetics under the theoretical framework of planned behavior (TPB). The study adopted the qualitative method of purposive sampling. Semi-structured interview technique and thematic analysis were used to collect and analyze data from 21 consumers of natural or traditional cosmetics living in Uppsala. The results showed: consumers had uncertain attitudes towards buying natural cosmetics, which had no obvious impact on the purchasing behavior; the perceived social pressures from family, relatives, groups, etc. had a clear positive impact on the purchasing behavior; online purchasing, recommendation from others, and sustainable lifestyle facilitated the purchasing behavior; high price, inconvenient purchasing location, lack of knowledge, non-harmonized certifications, etc. led to the inconsistency between consumers' purchasing intention and actual purchasing behavior. Product knowledge was explored as an important resource that consumers need. The above findings can be used to improve marketing strategies like harmonized certifications. This study also paves the way for future quantitative verification of these factors.

  • 74391.
    Zhang, Jiayu
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Benefits, Strategies and Barriers of E-procurement Adoption for Swedish Food Wholesalers: Case studies with three Swedish food wholesale companies2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Procurement as a main part in supply chain management is supported through information technology traditionally. With the usage of Internet and e-commerce technologies, procurement is experiencing a revolution from a conventional paper-based process to e-procurement. E-procurement is increasingly becoming recognized due to its abilities to improve the management of business operation, which in supply chain allows organizations to take use of Internet source to procure indirect and direct materials, and handle value-added service such as quality validation. However, although e-procurement solutions are adopted by many industries currently, no previous study is about e-procurement adoption in Swedish food companies.

    Purpose: The purpose of this thesis is to study the adoption of e-procurement from the perspective of Swedish food wholesalers. Through exploring the e-procurement adoptions with the aspects of benefits, strategies and barriers in three food wholesale companies, similarities and differences in these three aspects are analyzed to find the current situations in e-procurement adoption settings in Swedish food wholesale companies.

    Method: This thesis was conducted by using qualitative semi-structured interviews, and a deductive approach. Both primary and secondary data are collected. Three sampling examples are involved in for a multiple and holistic case study.

    Conclusion: Through the study of this thesis, the most important benefits with e-procurement adoption that Swedish food wholesalers can perceive include planning control, time savings and cost savings. With e-procurement solutions, accurate data information can better forecast demands of customers. However, cost savings could only be achieved obviously after adopting e-procurement more than three years. Almost all food wholesale companies use both direct and indirect purchases with e-procurement adoption. Also, independent portal or online trading communities are not the mainstream for food wholesalers. Swedish food wholesalers play the role in both buy-side and sell-side, and webshops are owned by all of them. As for e-procurement approach, wait and see approach with e-procurement adoption are more attractive for Swedish food wholesalers from a strategic perspective. Aggressive approach could be used for the food wholesale companies that are in development stage. After researching, the most serious barriers for Swedish food wholesalers could be low assurances with problems such as suppliers standards, services or delivery capabilities, two or more systems with overlapped functions, and unstable e-procurement systems.

  • 74392. Zhang, Ji-hong
    et al.
    Chen, Xi
    Ding, Xiao-song
    Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences. Beijing Foreign Studies University, China.
    Degeneracy removal in cutting plane methods for disjoint bilinear programming2017In: Optimization Letters, ISSN 1862-4472, E-ISSN 1862-4480, Vol. 11, no 3, p. 483-495Article in journal (Refereed)
    Abstract [en]

    Disjoint bilinear programming has appeared in miscellaneous practical applications. Although deterministic approaches such as cutting plane methods for solving it have been proposed, the frequently encountered computational problem regarding degeneracy still remains. This paper proposes a distance-following approach in order to generate a conservative hyperplane from a degenerate local star minimizer located by the augmented mountain climbing procedure, cut off it, and thus enable a cutting plane method to proceed without too much additional computational workload.

  • 74393.
    Zhang Jin, Ria
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hasl, Caroline
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konsumentbeteende för barnmat i Kina: faktorer att överväga inför expansion2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this research was to examine the consumer behavior for baby food in China,which in turn led to identifying factors, which Swedish baby food companies should considerwhen thinking about an expansion to China. Due to the lack of security for baby food inChina, there has been an increase of the demand for foreign baby food in China. This has ledto potential for many companies. Factors have therefore been identified which can affect theapproach for an expansion for a Swedish baby food company in China.The research was conducted through a mixed method methodology where a self-administeredquestionnaire was executed in China towards Chinese consumers and a semi-structuredinterview was executed with the Swedish baby food company Child Food Factory. Thequestionnaire examined the consumer behavior for baby food in China in order to identify theattitudes and values that exist. Furthermore, consumers' buying habits and needs for babyfood was examined, as well as opinions regarding foreign baby food and organically producedbaby food. The semi-structured interview examined the concept which Child Food Factoryhas for their product and how the product will be received by the Chinese market, this sinceChild Food Factory was in the process of bring their baby food product in to China.The empirical findings were analyzed and the results comprises of identified characteristics inthe Chinese consumers concerning consumer behavior and values for baby food. Some of thecharacteristics that were identified was that the Chinese consumers are affected mostly byfamily, friends and relatives when it comes to purchasing baby food and the most commonway to purchase baby food is in a supermarket. They also felt that safety was the mostimportant attribute for baby food.Furthermore, the factors regarding baby food in the Chinese market were identified forSwedish baby food companies to consider if planning an expansion to China. Some of thefactors that were identified was that baby food companies need to consider their marketing sothat it is adapted to the Chinese culture. The baby food companies also need to bear in mindthe fact that family and security have a big influence. Another factor is to be able to use theadvantage of being a foreign company in a strengthening way for the expansion to China.Please note that this research is written in Swedish.

  • 74394.
    Zhang, Jinghuai
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Lin, Siqi
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Finding an Appropriate Means of Internal Marketing under Differing Cultural Circumstances: a Case Study of Swedbank (Sweden) & Minsheng Bank (China)2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research Objects: we choose two banks as research objects. One is a Swedish bank, Swedbank, which was founded in 1820, the other is a Chinese bank, Minsheng Bank (CMBC), which is a new bank when compared with Swedbank.

    Purpose & Aim: The 2008 financial crisis hurt banks badly, and consequently how they can become stronger to resist future crises and gain competitive advantages is a key topic for them. There is no doubt that there are many factors that makes a bank successful, but employees are one of the most important factors in a service industry. Therefore, this research study is focused on internal marketing in banks. In addition, this study will attempt to assess whether two banks can learn from each other through the comparison of their internal marketing efforts.

    Research Methodology: this study will rely on the data collected from the interviews with a manager and an employee from two banks. Books and articles are also been used for secondary data collection.

    Findings & Conclusion: The research revealed that Swedbank tend to do a better job in satisfying employees' needs, sharing value, having an appropriate organisational culture and being more conscious to treat the employees as customers, in comparison with CMBC. While CMBC need to make more effort in this regard, it does not mean that they must copy what Swedbank do, but rather to establish an appropriate organisational culture for their own internal market.

    Contribution & Suggestion: In the end, the suggestions have been listed for both banks to improve their internal marketing programme.

  • 74395.
    Zhang, Jin-He
    et al.
    Nanjing Univ, Peoples Republic of China.
    Zhang, Yu
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. Nanjing Univ, Peoples Republic of China.
    Zhou, Jing
    China Construct Engn Design Grp Corp Ltd, Peoples Republic of China.
    Liu, Ze-Hua
    Nanjing Univ, Peoples Republic of China.
    Zhang, Hong-Lei
    Nanjing Univ, Peoples Republic of China.
    Tian, Qing
    Tongren Polytech Coll, Peoples Republic of China.
    Tourism water footprint: an empirical analysis of Mount Huangshan2017In: Asia Pacific Journal of Tourism Research, ISSN 1094-1665, E-ISSN 1741-6507, Vol. 22, no 10, p. 1083-1098Article in journal (Refereed)
    Abstract [en]

    Water is an important factor for the sustainable development of tourism. We constructed a comprehensive model of the tourism water footprint (TWF), including tourism sewage and water for management, and used the world heritage Mount Huangshan as an example. The results showed that the total TWF, which included green, blue and grey water of Mount Huangshan in 2012, was about 10.19 million m(3)/year, approximately per tourist 3.39m(3)/day or 3387L/day. Tourism sewage and food were the main factors of water consumption. The spatial transfer of TWF led the spillover of tourism environmental impact, not only affecting Mount Huangshan but the Huangshan City and even nationwide. Tourist flow and temperature had a highly significant positive correlation with the TWF. Quantifying the TWF can reflect the pressure of tourists on water resources, and provide an effective decision-making basis for rational use of water resources.

  • 74396.
    Zhang, Kai
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Preechawipat, Chanat
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Supplier Information Integration for Mitigating Supply Risk in Chinese and Thai Manufacturing Industries2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background:  Supply risk becomes a crucial risk that manufacturing companies are facing while supplier information integration is one of the most important parts of supply chain management and supplier integration. The research based on the relationship between them is rarely found.

    Purpose: To find, describe, and compare the significant relationship of supplier information integration and supply risk and identify whether supplier information integration can help to mitigate supply risk in Chinese and Thai manufacturing industries.

    Methods: In order to answer the research questions, the search of the relevant literatures were carried out. The theoretical frame was made of basic concepts, approaches of supplier information integration, and sources of supply risk. The questionnaire was designed based on the theoretical framework and sent out among Chinese and Thai listed manufacturing companies. The correlation analysis was carried out as the main approach to check the significant relationships while the   descriptive statistics were used to described, compared, and analyzed in order to indentify the level of SII and perception of supply risk.

    Conclusion: The level of supplier information integration and the perception of supply risk showed differences in Chinese and Thai manufacturers. Chinese manufacturing industry was at medium level of IT and share tactical and strategic information with suppliers with a concern on suppliers’ suppliers while the Thai manufacturing industry was at low level of IT and shared only tactical information with suppliers with very less concern on suppliers’ suppliers. Chinese manufacturers showed an obvious lower perception of getting affected by terrorist incidents and natural disasters while Thai manufacturers showed the same perception of all sources of supply risk. The results indicated that most of relationships between the sub items of supplier information integration and supply risk were not significant with some special cases that showed small and medium relationships. The contribution and suggestion were concluded at the end. 

  • 74397.
    Zhang, Laura Hanbing
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Dahlin, Helena
    Stockholm University, Faculty of Social Sciences, School of Business.
    Mobilmarknadsföring: - Om konsumenters attityder till en potentiell marknadsföringskanal2006Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna kandidatuppsats syftar till att studera konsumenters inställning till mobilmarknads-föring och därmed potentialen hos denna nya marknadsföringskanal. För att erhålla en djupare förståelse för detta ämnesområde studerades tidigare forskningsrapporter inom mobilmarknadsföring, aktuella branschrapporter, samt litteratur inom konsumentbeteende och marknadsföring. En kvantitativ studie i form av en webbenkätundersökning genomfördes för att samla in relevant data. Resultaten tyder på att det från konsumenters sida finns ett visst intresse av att denna marknadsföringskanal vidareutvecklas, dock under förutsättningen att kanalen inte missbrukas genom av konsumenterna accepterad frekvens och innehåll av reklamutskick. Åldersgruppen upp till 20 år framstår som mest mottaglig för mobilmarknadsföring. Inställningen till reklam via SMS och MMS var generellt sett likartade. Undersökningen visar även att majoriteten av konsumenterna skulle bli mer positivt inställda till mobilmarknadsföring ifall sådana åtgärder skapade ett mervärde för konsumenten.

  • 74398.
    Zhang, Lihua
    et al.
    Tongji University, Shanghai, China.
    Sjögren, Hans
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Kishida, Miki
    Setsunan University, Osaka, Japan.
    The Economic Rationale for Business Groups: A comparative study of China, Japan and Sweden2012Report (Other academic)
    Abstract [en]

    Business groups around the world are remarkable phenomena, and many academic scholars have studied their pros and cons. However, few researchershave analyzedthe economic rationale for the existence of business groups in a systematic way. Furthermore, even fewer scholars have targeteddifferent economic rationale for business groups situated in different institutional and cultural backgrounds. Focusing on business groups from China, Japan and Sweden, this paper is trying to compare different economic rationale for having business groups in three distinctive types of economies: China represents the developing economiesemerging from the late 1980s; Japan represents the developed economiesthat industrialized after World WarII;Sweden represents the developed countrieswith a longhistory of capitalist economic system. We first propose three assumptions to explain the existence of business groups,based on both the related literature and our observation. Then, they are separately analyzed with evidence from selected business groupsin the three countries.

    Our results show that the economic rationale for business groups in the three countries differs from each other. As for China, due to the active role of government in establishing business groups, business groups are a tool in the hands of the government to help the government to regulate the economy. Business groups in Japan mainly serve to reap economies of scope,while forming close relationshipswith the government to help revitalize the economy in critical times. Swedish business groups also diversify their industry portfolio to gain from economies of scope and at the same time seek cost-effective financing. The differences described above highly reflect the different institutional and cultural backgroundsin the countries respectively. The results might help academic scholars, business managers and government officials to better understand why business groups differ in various countries, and the role they are playing to overcome different social and economic problems.

  • 74399.
    Zhang, Lihua
    et al.
    Tongji University, Peoples R China.
    Sjögren, Hans
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences. Stockholm School Econ, Sweden.
    Kishida, Miki
    Setsunan University, Japan.
    The emergence and organizational persistence of business groups in China, Japan, and Sweden2016In: Industrial and Corporate Change, ISSN 0960-6491, E-ISSN 1464-3650, Vol. 25, no 6, p. 885-902Article in journal (Refereed)
    Abstract [en]

    The existence of business groups has to be discussed in a systematic and comparative way. This article analyzes business groups in three countries, China, Japan, and Sweden, by providing a view as to why and how business groups solve economic problems, and how the specific national context of the group affects its substance and performance. Our first observation is that the business groups studied emerged at times of institutional instability and persisted, thanks to cooperative capitalism and an export-oriented economy. Second, our business groups have used a diversification strategy at the group level in order to share risks and reduce costs at the firm level. Third, business groups seemed to reduce problems associated with high management costs and risk when many industries were held together in a single, large enterprise. With regard to internal markets, there seemed to be national differences in intra-firm behavior and the ways in which national governments mobilized business groups to reach certain economic and social goals. The emergence and persistence of successful business groups indicate that the Anglo-Saxon model of the firm is neither the only one, nor superior.

  • 74400.
    Zhang, Lin
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Chow, Wai Fong
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Financial performance in Hong Kong listed hotels: the effect of value-added creation and cost-leadership seeking2010Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    We structure a literature review which we provide with broader definitions of the majorconcepts: value creation, cost efficiency (leadership), competitive strategies, financialperformance and statement analysis. The literature review focuses mainly on Hong Kongcontext and literatures supporting the similar business strategies among similar size ofcompanies from various industries.The study takes forms as a quantitative study with a deductive approach. A set offinancial performance data will be collected and examined, to show how companyperformance is correlated to its strategies and what an outcome is. We aim at providinganother perspective of investment analysis approach to the potential investors, so theycould embrace the whole picture of available information.We develop two groups of hypothesis; the first group is company’s strategy measures thatshow no effect on financial performance, the second group is company’s strategymeasures that show some effect on financial performance.The result indicates while normally staff cost and cost of sale are recognized as costleadership measure under product industry, it implies positive contribution to valuecreation financial performance in service industry, instead of having influence onprofitability. Also, the wealth generated from previous sale revenue margin will havepositive impact on company’s competiveness in the hotel industry.Keywords: value creation cost leadership, competitive strategies, financial performanceand statement analysis

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