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  • 1.
    ABID, RAZA* SABOOR
    et al.
    University of Borås, Swedish School of Textiles.
    KARIN, HOPPE ZULETA
    University of Borås, Swedish School of Textiles.
    Smart Denim2011Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    The paper represents an integration of existing smart textiles materials with in the fashion apparel. A pair of jeans termed as Smart Denim was developed in facility of Swedish School of Textiles with phase change material provided by the research organization Swerea IVF. The product was tested at every stage of development and results were carried out in form of graphs.The research work was confined and focused on intelligent textiles taking phase change materials for development of smart denim. Smart denim may influence the ability of the fashion industry to meet the new demands. It will also provide insight of positioning the product with in the fashion market which is quite saturated. Integrating phase change materials within fashionable product denim opens a new way of understanding the fashion market.

  • 2. Abylaev, Mansur
    et al.
    Pal, Rudrajeet
    University of Borås, Swedish School of Textiles.
    Torstensson, Håkan
    University of Borås, Swedish School of Textiles.
    Resilience challenges for textile enterprises in a transitional economy and regional trade perspective: a study of Kyrgyz conditions2014In: International Journal of Supply Chain and Operations Resilience, ISSN 2052-868X, Vol. 1, no 1, p. 54-75Article in journal (Refereed)
    Abstract [en]

    This paper aims to contribute to the resilience development of the textile sector in a transitional economy, based on a case study of the Kyrgyz Republic, where the transition to a free market system generated broken supply chains, low diversification, a high open economy level of the textile sector and dependence on international trade regulations. The approach used is based on theories of organisational resilience, literature studies and fieldwork. Scenarios are developed and analysed by event tree and SWOT analysis, to identify resilience properties of the textile sector. Findings focus on the implications of future membership or non-membership, respectively, in the Customs Union of Belarus, Kazakhstan and Russia, where both supportive and adverse effects have been identified. The results contribute to the knowledge of the transitional economy conditions and serve as a guideline for stakeholders about enhancing resilience, both at the industrial and organisational levels, of the Kyrgyz textile sector.

  • 3. Abylaev, Mansur
    et al.
    Torstensson, Håkan
    University of Borås, Swedish School of Textiles.
    Supply chain resilience of Kyrgyz textile companies in regional international trade integration2013In: / [ed] Pawar, KS & Rogers, H, Nottingham University Business School , 2013Conference paper (Refereed)
    Abstract [en]

    The transitional period of the Kyrgyz economy from planned to free market economy modified the structure of the textile sector. The state owned big textile producers were fragmented into small sized private apparel manufacturers. The main success factor of transformation was the international trade regulation and international textile market conjuncture. Latest regionalization processes of Kyrgyz apparel exporting countries modify the existing competitive advantage of Kyrgyz apparel cluster and obligate to redesign the supply chain in order to withstand the disruption. The main purpose of the paper is to analyze the success factors of resilient supply chain during transitional period and the possibility of transferring from the global to a regional supply chain as the main resilience factor of Kyrgyz apparel companies.

  • 4.
    Acharya, Anjali
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ristimäki, Lycke
    University of Borås, Faculty of Textiles, Engineering and Business.
    What do consumers say?: Exploring Consumers' Opinion on Femvertising in Fashion2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Fashion advertising has long been repudiated for fostering narrow and stereotypical imagery of women. Today consumers demand advertisements to be inclusive and real in their portrayals. As a result, there is an increasingly visible marketing phenomenon, called Femvertising, which merges the feministic ideology of empowerment and liberty with brand image and sales. The purpose of the study is to explore consumers’ opinions about femvertising by fashion brands. Within this, the thesis seeks to explore how consumers feel about these advertisements and the outcome they perceive these to have. Through snowballed sampling focused on reaching diverse people connected via social media, a wide array of thoughts and perspectives on femvertising is sought to fulfill the purpose.

    The research employs a mixed method with a deductive approach to analyze its findings in relation to literatures and theories reviewed. The study used an open-ended online questionnaire designed through literature review and advertising theories and distributed it electronically to collect data. Using snowball sampling, the respondents were gathered via social media, who further distributed the questionnaire.

    The findings demonstrated that our sampling mainly expressed positive responses to the femvertising due to its inclusive, diverse and empowering portrayals. Moreover, these advertisements were viewed as a harbinger of change within the fashion industry. They also, generally view the media and advertising to shape people’s perception about gender roles, albeit if femvertising and its ideals are implemented for the long-term. Within this, respondents also urged brands to ‘walk the talk’ and implement the portrayed ideals within their own businesses’ functioning for larger impact. The findings are useful for fashion marketers and researchers, by showing how femvertising within popular media culture is expected to push forward ideals of feminism both within the fashion industry and society. This thesis contributes to the knowledge of consumers’ opinions and perspectives on femvertising and its potential to profit brands and engender more empowerment and liberty to female gender-based roles.

  • 5.
    Ackre, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Stefenburg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sociala medier: ett verktyg för en mer hållbar klädkonsumtion2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning Dagens klädkonsumtion sammankopplas ofta med hållbarhet framförallt gällande materialets miljöpåverkan och arbetsförhållanden i produktionen. Kläder massproduceras och tillverkas därför inte med hållbarhet i fokus. Företag kommer undan med att erbjuda icke hållbara kläder eftersom konsumenter främst fokuserar på utseende och pris istället för hållbarhet i sitt konsumentbeteende. Tidigare forskning beskriver att konsumenter har en negativ attityd till klädindustrins påverkan på hållbarhet men att de inte konsumerar hållbart på grund av kunskapsbrist. Denna brist på kunskap skapar ett gap mellan konsumenters attityd till hållbar klädkonsumtion och deras konsumentbeteende. Problemet med ökad konsumtion och hållbarhet kan kopplas till sociala medier. Sociala medier används bland annat för att hitta lättillgänglig och okomplicerad information om kläder. Tidigare forskning menar att sociala medier påverkar konsumentbeteendet genom att skapa ett behov för produkter man tidigare inte tänkt köpa. Vidare visar forskning att konsumenter påverkas mer av produktinformation från en tredje part så som vänner, familj eller referensgrupper. Vår undersökning grundar sig därför i sociala mediers stora inflytande på konsumenter och gapet mellan konsumenters attityd till och beteende vid hållbar klädkonsumtion. Uppsatsens syfte är därför att undersöka om sociala medier kan öka intresset för hållbara kläder hos yngre konsumenter. Vi fokuserar på yngre konsumenter eftersom de är uppväxta med datorer och internet samt är den grupp som flitigast använder sociala medier. I studien användes en kvalitativ metod där empiri samlades in genom fokusgrupper. Avsikten var att få en djupare förståelse för deltagarnas åsikter och idéer kring våra teman: hållbara kläder, konsumentbeteende, konsumentattityder och sociala medier. Tidigare forskning stämde överens med resultatet i vår studie där deltagarna beskrev att de inte hade möjlighet att konsumera hållbart eftersom de inte hade kunskapen om vad hållbara kläder faktiskt är. Där även textilstudenter som hade mer kunskap ansåg att det krävdes mer information för att de skulle kunna agera mer hållbart. Vidare visade även vår studie att sociala medier har en stor påverkan på ett konsumentbeteende. Genom att applicera vår empiri på ABC model of Attitudes kunde vi även se att sociala medier influerar konsumenters uppfattning, känsla och beteende vilket påverkar deras konsumentattityd. Alla deltagare i vår undersökning önskade mer lättillgänglig information om hållbara kläder i sociala medier eftersom det är en kanal de alla påverkas av. Ytterligare argumenterade de för att det krävs att fler personer tar sitt ansvar och delar kunskap om hållbara kläder för att skapa ett ökat intresse och tillslut ett förändrat beteende. Slutsatsen kunde därför dras att sociala medier kan vara ett verktyg för att öka intresset för hållbara kläder hos yngre konsumenter. Genom vår studie vill vi bidra till en djupare förståelse av konsumentbeteende samt konsumenternas attityder till hållbara kläder och sociala medier.

  • 6.
    Adner, Johanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Exploring the Outdoors: mapping microplastics in the textile design- and production processes2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Microplastics have been found in all aquatic environments and once they entered they cannot be removed. This has put new focus on the sources of microplastics where the textile industry has gained large attention. Much consideration has been given to the production of fleece fabric and the use of polyester but this report aims to explore the whole design- and production process and mapping those activities which has a large impact on microplastic release. Together with participants from five (5) Swedish Outdoor Brands and seven (7) field experts has this report mapped possible challenges and solutions. Main findings are 20 different challenging areas with 19 suggested solutions on how to prevent microplastic pollution. The result is the first in its kind doing a comprehensive study of the whole textile design- and production process and provides a broad foundation for further research. As there still is a considerable lack of knowledge about many of the issues that were brought up, both within the design- and production processes, has a shared responsibility among companies, organizations, universities and private persons been raised. Through common platforms are inspiration and awareness spread and this report aims to contribute to the gap in the current knowledge.

  • 7. Adolfsson, Petra
    et al.
    Solli, Rolf
    University of Borås, School of Business and IT.
    Demediuk, Peter
    Medborgarbudget: erfarenheter från tre svenska pilotkommuner2012Report (Other academic)
    Abstract [sv]

    I denna rapport beskrivs och diskuteras erfarenheterna av att arbeta med medborgarbudget i tre svenska pilotkommuner. De tre kommunerna deltog år 2008–2011 i ett nätverk som initierades av Sveriges kommuner och lands- ting (SKL) med fokus på att stötta ett införande av medborgarbudget som en del i kommunernas beslutsprocesser. I rapporten presenteras en modell som kan utgöra ett stöd för att visa och analysera vilka dimensioner som kan vara väsentliga att uppmärksamma i ett initiativ för att införa medborgarbudget som del i kommuners arbete. En redogörelse för kommunernas arbete och val kring initiativ med att införa medborgarbudget ges. I fokus för kommunernas intresse för med- borgarbudget har främst demokrati och delaktighet för medborgare stått. Initiativen hade vid nätverkets avslutning nått en begränsad grupp av med- verkande personer i pilotkommunerna. De aktiviteter som medborgarbud- getprojekten lett till hade dock i flera fall nått en större mängd medborgare än de som var direkt involverande i förslags- och röstningsförfarande, då projekten ofta resulterade i evenemang eller mindre byggprojekt som nådde en bredare publik.

  • 8.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. ENSAIT/GEMTEX.
    Campagne, Christine
    ENSAIT/GEMTEX, Roubaix, France.
    Koehl, Ludovic
    ENSAIT/GEMTEX, Roubaix, France.
    Development and characterisation of secured traceability tag for textile products by printing process2018In: The International Journal of Advanced Manufacturing Technology, ISSN 0268-3768, E-ISSN 1433-3015Article in journal (Refereed)
    Abstract [en]

    Product security is one of the major concerns in the textile industry. Every year, fashion brands suffer significant loss due to counterfeit products. Addressing this, the paper introduces a secured tag for traceability and security of textile products. The proposed tag is unclonable, which can be manufactured using conventional screen-printing process. Further, it can be read using a smartphone camera to authenticate the product and trace its history. Consequently, imparting additional functionality to the textile through surface modification. To validate its applicability, the study experimentally investigates the durability and readability of the developed secured tag using three different binders on polyester and cotton textiles substrates. A comparison is presented with an in-depth analysis of surfaces and binders interaction at different stages of the secured tag lifecycle, i.e. before print, after print, after wash and after abrasion cycles. The methodology and findings of the study can also be useful for other manufacturing domains dealing with the printing process.

  • 9.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Koehl, Ludovic
    ENSAIT/GEMTEX, Roubaix, France.
    Campagne, Christine
    ENSAIT/GEMTEX, Roubaix, France.
    A secured tag for implementation of traceability in textile and clothing supply chain2018In: The International Journal of Advanced Manufacturing Technology, ISSN 0268-3768, E-ISSN 1433-3015Article in journal (Refereed)
    Abstract [en]

    Textile and clothing industry is one of the oldest manufacturing industries and is a major contributor in the economic growth of developing countries. However, from past few decades, it has been criticised for its opaque, unsecured and untraceable nature of supply chain. Addressing these challenges, the paper proposes a system approach to introduce an item-centric secured traceability concept to monitor and control manufacturing processes and supply chain activities. In order to implement such secured traceability system, the paper describes the process for manufacturing, encoding and validating an innovative two-factor secured tag based on particle randomness that is printed on the surface of textile. Being micro-sized, the particles are easy to read and validate with pattern recognition. Further, as achieved through an uncontrolled manufacturing process, the randomness is unclonable to produce counterfeit tags. Furthermore, a sequence of experimental analyses has been conducted using various simulated scenarios to verify its applicability. A secured tag can be a low-cost and durable substitute for detachable, unsecured identifiers commercially available in the market.

  • 10.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Koehl, Ludovic
    ENSAIT/GEMTEX, Roubaix, France.
    Campagne, Christine
    ENSAIT/GEMTEX, Roubaix, France.
    Cryptographic Tracking Tags for Traceability in Textiles and Clothing Supply Chain2016In: Uncertainty Modelling in Knowledge Engineering and Decision Making / [ed] Xianyi Zeng, Jie Lu, Etienne E Kerre, Luis Martinez and Ludovic Koehl, Singapore: World Scientific, 2016, Vol. 10, p. 800-805Conference paper (Refereed)
    Abstract [en]

    Cryptographic tags are an important entity for tracking and authentication of a product in the today's global supply chain. They act as carriers which map the information with physical product. Further, their importance in Textile and Clothing industry has significantly enhanced due to increased counterfeit activities and complex supply-chain networks. In this context, this paper describes various existing cryptography methods and tags, scope for improvement and possible solutions for their use in Textile and Clothing supply-chain traceability.

  • 11. Agrawal, Tarun Kumar
    et al.
    Koehl, Ludovic
    ENSAIT/GEMTEX, Roubaix, France.
    Campagne, Christine
    ENSAIT/GEMTEX, Roubaix, France.
    Implementing traceability using particle randomness-based textile printed tags2017Conference paper (Refereed)
    Abstract [en]

    This article introduces a random particle-based traceability tag for textiles. The proposed tag not only act as a unique signature for the corresponding textile product but also possess the features such as easy to manufacture and hard to copy. It seeks applications in brand authentication and traceability in textile and clothing (T&C) supply chain. A prototype has been developed by screen printing process, in which micron-scale particles were mixed with the printing paste and printed on cotton fabrics to attain required randomness. To encode the randomness, the image of the developed tag was taken and analyzed using image processing. The randomness of the particles acts as a product key or unique signature which is required to decode the tag. Finally, washing and abrasion resistance tests were conducted to check the durability of the printed tag.

  • 12.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kumar, Vijay
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Blockchain-Based Framework for Traceability – A Case Example of Nonwoven Supply Chain2019In: EDANA-Nonwovens Innovation Academy 2019, 2019Conference paper (Refereed)
    Abstract [en]

    Supply chain traceability has emerged as a prime requirement for multi-tier supply chains. It not only enables the supply chain visibility but also caters to the consumer requirements related to transparency, quality assurance, and production tracking. Nonwoven supply chain is one such example that particularly requires traceability implementation due to prevailing problems related to information asymmetry and complex supply chain networks. Conversely, it is challenging for supply chain partners to share all the competitive information in the unsecure environment. In this context, in line with Industry 4.0, this study investigates blockchain technology, which uses a shared and secured data infrastructure to keep track of information about assets and requires no central authority to function. It further proposes a blockchain-based traceability framework that explains supply chain partner interaction and network architecture at organizational level and smart contract and transaction validation rules at the operational level. In order to illustrate the application of the framework, the study presents an example of a nonwoven supply chain to track the nonwoven manufacturing and distribution processes. The proposed system can build a technology-based trust among the supply chain actors, where the distributed ledger would be used to store and authenticate of supply chain transactions.

  • 13. Agrawal, Tarun Kumar
    et al.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Classification of traceability information in textile and clothing supply chain: A Delphi-based approach2018In: EurOMA 2018 Proceedings, 2018Conference paper (Refereed)
    Abstract [en]

    The study explores empirically the need and requirement of traceability system in Textile and Clothing (T&C) supply chain. A Delphi based survey was conducted with 28 supply chain experts (industry professionals and academicians) to collect qualitative and quantitative data in order to identify and prioritize various factors that influence traceability adoption in T&C supply chains. Based on these factors the study further explores, classifies and suggests information that can be recorded and shared for a complete traceability among T&C supply chain actors, both business-to-business and business-to-customers.  

  • 14.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Exploring secured traceability systems for implementation in textile and clothing supply chain2018In: Proceeding TIWC conference 2018, 2018Conference paper (Refereed)
    Abstract [en]

    Information asymmetry and security are major challenges in multi-tier supply chains. Textile and clothing (T&C) supply chain is one such example significantly affected by these problems. Due to its complex and diverse nature, involved actors find it difficult to connect and secure each supply chain links. Exploiting this situation, a parallel counterfeit market is flourishing and gaining serious momentum. Due to this, T&C industries are suffering huge economic losses and job cuts. Additionally, owing to its opaque and untraceable supply chain, T&C industries have become a world of unethical practices. Secured traceability is an effective tool that has potentials to address these issues and make the T&C supply chain transparent and secured. It is a useful mechanism to track and trace products’ history, know about the manufacturing conditions and at the same time secure it from counterfeits and attacks targeting intellectual properties. In this context, the study conduct survey of supply chain experts to explore and rank the key technological requirements (based on the specific nature of the textile product) and traceability information that can be recorded and secured by a secured traceability system. Further, based on the findings of the survey a review of the literature was conducted to explore state of the art technologies to propose a primary secured traceability structure for the T&C supply chain.

  • 15.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Towards a secured traceability system for closed-loop textile supply chains2017In: Data Driven Supply Chains / [ed] K. S. Pawar; A. Potter and A. Lisec, Nottingham: Centre for Concurrent Enterprise, Nottingham University Business School, 2017, p. 359-367Conference paper (Refereed)
    Abstract [en]

    Textile and clothing (T&C) industry is characterised by complex and extensive supply chain involving various stakeholders dealing with diverse raw materials. Owing to these complexities, the textile supply chain is facing numerous challenges like, counterfeit products, limited information sharing, ineffective recycling/reuse of textile products, unethical practices and interrupted information flow. As a result, a secured traceability system that can integrate the whole value chain, record, store, and track / trace all supply chain activities, make it more transparent and at the same time safeguard it from unauthorized access, has become a prime requirement for the T&C industry. In this context, the current study conducts a literature review to identify the generic requirements of traceability and in context of T&C closed-loop supply chain (CLSC). It further evaluates the role and key requisites of a cryptographic tag for textiles product, as an additional measures/parameter to secure the traceability system and prevent unauthorised access. Finally, the paper draws on key characteristics of such cryptographic tag for textile CLSC and lay down the tentative methodology that would be followed in the future research for development of a complete secure traceability system. It is anticipated that such secured traceability system can prevent counterfeits, data leakage, bring transparency and automate the reverse logistic process.

  • 16.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Traceability in Textile and Clothing Supply Chains: Classifying Implementation Factors and Information Sets via Delphi Study2019In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 11, no 06, article id 1698Article in journal (Refereed)
  • 17.
    Agrawal, Tarun Kumar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sharma, Ajay
    Kumar, Vijay
    University of Borås, Faculty of Textiles, Engineering and Business.
    Blockchain-Based Secured Traceability System for Textile and Clothing Supply Chain2018In: Artificial Intelligence for Fashion Industry in the Big Data Era / [ed] Sébastien Thomassey, Xianyi Zeng, Singapore: Springer Publishing Company, 2018, p. 197-208Chapter in book (Refereed)
    Abstract [en]

    Blockchain has emerged as a prominent and reliable solution that can enable and ensure secure information sharing over wide area networks. In an era of digitalisation, blockchain technology is finding wide applications in multiple fields including implementing traceability in the supply chain. In this direction, this chapter explores its potential application in implementing a blockchain-based traceability system for textile and clothing (T&C) supply chain. It examines the necessity and concept of a traceability system, followed by enlisting advantages of blockchain technology for implementing traceability. Further, a case-based example has been used to explain blockchain application in implementing traceability in T&C supply chain. Finally, it mentions the challenges and limitations of such blockchain-based traceability system that can be addressed through further research.

  • 18. Ahlberger, Christer
    et al.
    Strömberg, Lars G.University of Borås, School of Business and IT.
    The figure in the Coat of Arms of the University Collge of Borås2007Collection (editor) (Other academic)
  • 19.
    Ahlbom, Hannah
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Söderbergh, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konsumenternas köpbeteende inom fast fashion: En undersökning om gapet mellan attityd och beteende inom hållbarhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The environmental problems that the world is facing today are closely connected to the mass consumption that is caused by the fast fashion industry. This has resulted in a greater demand of environmentally produced clothing by consumers as they have an increased insight and impact on the fashion industry. Previous research shows that many consumers mentioned that they think it is important to consume environmentally friendly, however there was only 30% out of these respondents that actually act according to their environmental values. The gap between environmental attitude and actual behavior is called the green gap and is a topic that has been investigated since the 70’s. The intention of this study is to research the green gap that exists at female students studying at the Swedish School of Textiles in Borås. These respondents were chosen as they are assumed to have a great insight in the fashion industry and its environmental impact but still shop fast fashion. Focus groups were put together inorder to create a group discussion which investigates and answers the question of what affects consumers to consume according to their sustainable attitudes. The results from the study showed that a low price, trendy design and easy access were the main factors that resulted inconsumers to shop fast fashion rather than green fashion. The results show that an increased knowledge and better information were the main things that could make the respondents to act more sustainable. Even though they already have a good insight in the subject they found that there is an insecurity and ambiguity regarding in what way companies are sustainable and what the more expensive price actually goes to. The upcoming study further down is written in Swedish.

  • 20.
    Ahlström, Olivia
    et al.
    University of Borås, Swedish School of Textiles.
    Aandalen, Tina
    University of Borås, Swedish School of Textiles.
    Livsstilsbloggar- En studie av affärsinriktade Internetdagböcker2011Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syfte: Huvudsyftet med uppsatsen är att beskriva praktiken inom affiliate marketing och bloggar inom livsstilssegmentet över en tvåmånaders period. Studien beskriver och framför de faktorer som krävs för att skapa och driva en blogg som attraherar läsare och annonsörer. Design och metod: Uppsatsen presenterar en statistisk analys av de huvudkategorier som bloggare i livsstilssegmentet nyttjar i sitt nätbaserade dagboksskrivande samt en diskursanalys av innehållet i dessa kategorier. Första steget i studien är att lokalisera bloggar som uppfyller de kriterier som kännetecknar en livsstilsblogg. Det andra steget är att kategorisera inläggen i bloggarna. Det tredje steget är att genom diskurs analysera innehållet i inläggen som tillhör de olika kategorierna. Resultat: En utförlig studie av bloggar inom livsstilssegmentet som dessutom arbetar med affiliate marketing visar på tendensen att dessa kommunicerar med sina läsare på ett sätt där de eftersträvar ett djupare och mer familiärt förhållande till sina läsare. Detta så att intresset hålls uppe och läsarna lockas att återvända till bloggen. Bloggarna kombinerar detta kommunikationssätt med rekommendationer och länkar för att marknadsföra företag och produkter.Originalitet/värde: Studiens resultat kompletterar studier gjorda kring bloggar och bloggsfären och är relevant för forskare som söker ingående kunskap om bloggsfären inom livsstilsgenern och fenomenet affiliate marketing. Resultaten är dessutom relevanta för bloggare som önskar att skapa en blogg som attraherar läsare och genererar inkomst.Purpose: The main purpose for this paper is to examine the practices of affiliate marketing and blogs in the lifestyle segment trough a selection of blogs and their publications over a two month period. The research describes and determines the key factors needed to execute a blog that draw readers and advertisers. Design/methodology/approach: The paper presents a statistical analysis of the main categories presented in three chosen blogs in the lifestyle segment and a discourse analysis of the content found in these categories. The first step in the research is to locate blogs consistent with the research criteria. The second step is to categorize the blog posts and the third step is trough discourse analyze study the content of the categories. Findings: A thorough examination of blogs in the lifestyle segment who use affiliate marketing programs shows a tendency to write in a style and manner that seeks to connect with the audience on a deeper, more relatable level to keep readers interested and willing to return to the blog. The bloggers combine this with product recommendations and linkbacks to advertise for products and companies. Originality/value: This paper contributes to studies done on blogs and the blogsphere and the findings are relevant for reasearchers who wish to study the lifestyle blogsphere and the affiliate marketing phenomenon. The findings are also relevant for bloggers who aspire to create a blog that attracts readers and generate an income.

  • 21.
    Ahlström Rundbom, Lina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olson, Madeleine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Personlighetsanpassat ledarskap2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the research of this study we found a gap regarding information on how to adapt leadershipto employees of various personalities. Our purpose was now to fill that research gap. In ourstudy on personality-adapted leadership, we found that all kinds of personalities have variouspreferences to be led. Using two different personality classification models, theories ofleadership and motivation as well as empirical evidence drawn from Business leaders, wehave studied which kind of leadership that works best for models of different personalitytypes. With the help of a cross-section design, qualitative methods together with semistructuredinterviews we were able to combine the theories we used with the empiricalevidence. Accordingly, our purpose is to acknowledge how leadership can be adapted todifferent personalities to achieve the greatest opportunity for the development of theirmotivation. This is a contributing factor to the development of a company and shouldtherefore be in the leader’s interest.As a conclusion our study shows how different personalities demand certain kinds ofleadership, that they get motivated by a wide range of factors and that various situations canhave a big effect where a certain leadership is most suitable. The result of our study has led totwo tables based on the personality classification models, which show which leadershiptheory fits the different kinds of personality types. The study also shows that leaders shouldadapt a relationship-oriented leadership and complement it with a task-oriented one in order tofind their employees motivation and be able to lead them in a successful way.

  • 22.
    AHLÉN, JOHANNA
    et al.
    University of Borås, Swedish School of Textiles.
    BENGTSSON, FANNY
    University of Borås, Swedish School of Textiles.
    From likes to commitment: a case study of micro companies’ social media usage2013Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    The purpose with the thesis is to identify, analyze and present the problems micro companies in the Swedish fashion and sport industry are facing when using social media as a communication tool in their marketing activities. Also relevant digital communication channels have been investigated and presented. Two case studies have been made with two Swedish micro companies in order to fulfill our purpose and answer our two research questions. The result from the interviews showed that micro companies, overall in the industry, could benefit from using social media as a communication channel, but they struggle to know how they should use it. We answer our research question through creating and presenting our own constructed model that companies should use in their business for planning their social media strategy and overcome the found problems. The thesis is a qualitative research with an abducted approach. We did an active research with a case study on the two companies Kask of Sweden and Gococo. Through deep interviews, we got much information about how they work today and what problems they face when using social media. We have worked with four themes during the entire process; present, relationship, problems and future, to facilitate for the reader and for us. The study has high reability for the investigated companies, and we also argue that it could be of interest for other fashion and sport micro companies at the Swedish market. An theoretical framework was conducted through researching the specific area and finding relevant theory and published material concerning marketing and communicaton, as well as digital marketing theory and publications about social media. The chosen material is presented in the theory chapter where an own constructed model is presented as a guideline for the reader. It will help the reader to find the theories and their elations to each other. We believe it to be a good way of ease the understanding and the relevance of the chosen theories. The research shows that micro companies in the Swedish fashion sport industry faces different problems using social media as a communication platform for their company. Thus micro companies often have a very limited amount of resources and neither have the money, the knowledge or the time to manage a large marketing and communication social media can be beneficial if used properly. Though it comes with a few struggles. The main problems concerned around knowing who their real customer is, how to handle the relationship and create stronger connections with customers, difficulties in knowing which channels to use and how to handle them properly. They also found problems in knowing what how to communicate the right image and get the desired result of the published materials. Lastly the companies sometimes lacked a clear strategy in managing their social media platforms and raised questions about the language use, time consumption and who should run the activates. With our ”Four step-from likes to commitment” model we want to put attention to the most relevant steps a company needs to be aware of before starting and during working with social media, as well as be a strategy to handle and overcome the problems the previously struggled with.

  • 23.
    Ahmed, Zeineb
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cecavac, Maja
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisning i banksektorn: En undersökning av motiv till hållbarhetsredovisning och lagkravets påverkan2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: The aim of this study is to research what motivates companies in the banking sector to establish sustainability accounting reports, and what these reports can add to a company from a business perspective. The perspective is linked to three different theories: stakeholder theory, legitimacy theory and institutional theory. Furthermore, this study will examine whether the law on sustainability accounting in annual reports, issued in July 2016, has influenced the formation of sustainability accounting reports within the banking sector.Methodology: This essay has a case study design. The research has been conducted on five selected companies within the banking sector. Two different methods of qualitative data collection were used: telephone interviews, and qualitative content analysis on reports prepared between 2015 and 2018.Result: The collected data showed that companies produce sustainability accounting reports because it is natural. The main reasons for establishing a sustainability accounting report are pressure and expectations from stakeholders and the maintenance of legitimacy. Establishing a sustainability accounting report has generated more positive effects than negative, such as internal and external legitimacy and a strong reputation and brand. The study has also shown that the legal requirement that was introduced in July 2016 regarding sustainability accounting has not made a significant impact on the formation of the companies' sustainability accounting reports, besides becoming sharper in all areas covered by the law.Originality/value: The study contributes to an increased understanding of what motivates companies within the banking sector to engage in sustainability accounting and what it has subsequently added to companies. It has also contributed to a deeper understanding of the legal requirements introduced in July 2016 as a new phenomenon. The law is relatively new and therefore much research has not been done in the area of how the legal requirements have actually affected companies.

  • 24.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Case study of Rovio Entertainment and “Angry Birds”2016Other (Other academic)
  • 25.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Human players at the center of an ecosystem: The case of video games in Finland2015In: Organization Studies, ISSN 0170-8406, E-ISSN 1741-3044, p. 1-22Article in journal (Refereed)
    Abstract [en]

    Research on ecosystems as ways of organizing innovation and firm-level growth position a focal firm at the center of each ecosystem they study. This study of the video games industry in Finland argues that it can also be human users that are are at that center. In the birth and early developmental stages of the ecosystem or a game-design project, individual human beings can absorb and live with ambiguity and absence or fluidity of rules of the game, even be entertained by and enjoy such ambiguity. 

  • 26.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Introduction to design business management2015Other (Other academic)
  • 27.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish School of Textiles.
    Rethinking textile fashion: A research agenda2015Other (Other academic)
  • 28.
    Albertsson, Linn
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ljung, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den Moraliska Kompassen – En guide till marknadsföring av välgörenhet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Previous studies have shown an increase in distrust for charities. At the same time the competition has grown among the different charity organizations and has affected the amount of donations given to each individual charity. This has created an advanced requirement on marketing strategies within the industry. Due to the charities reliability on public donations it is concerning when the distrust has increased over the past years. We ask ourselves: can the interest for new marketing strategies be of service to charities, in enabling them to win the public's trust and therefore decrease the possibility for left out donations?Purpose: The purpose of this study was to examine the different aspects that affect the public's trust toward charity organizations. This will then be our base for analyzing how marketing strategies for charities can contribute to an increased trust.Method: A qualitative research method was used where 21 respondents participated in four focus groups. Respondents were divided into groups by level of commitment to charities and represented different target groups. The empirical data was then analyzed using a content analysis.Results: The most common factors that affected the participants trust for charities was transparency, clarity on the positive effect of the donations, the image that was reflected by organization representatives and personal recommendations. Apart from this it was important that the marketing was effective but under the circumstances of not being projected as too expensive. There was also a difference between the high and low commitment levels which could affect how the charities choose to design their marketing.Conclusion: Charities have the possibility of affecting the public's trust for charities through adjusting their marketing to show transparency of the organization and specifically showing the positive consequences of the donations made. The charities image and personal recommendations effected the delegate’s perception, especially the lower committed groups were affected by this. The marketing channels can be adjusted to fit the target groups, in relation to their commitment to charities.This paper is written in Swedish.

  • 29.
    Albinsson, Lars
    et al.
    University of Borås, School of Business and IT.
    Curtin, Gregory
    Forsgren, Olov
    University of Borås, School of Business and IT.
    Wall, Maria
    Creating and Sustaining Successful Knowledge Management in Purposeful Communities2007Conference paper (Refereed)
  • 30.
    Albinsson, Lars
    et al.
    University of Borås, School of Business and IT.
    Curtin, Gregory
    Forsgren, Olov
    University of Borås, School of Business and IT.
    Wall, Maria
    The community Triangle- Success factors for leading Purposeful communities2007Conference paper (Refereed)
  • 31.
    Albinsson, Lars
    et al.
    University of Borås, School of Business and IT.
    Lind, Mikael
    University of Borås, School of Business and IT.
    Forsgren, Olov
    University of Borås, School of Business and IT.
    Ozan, Håkan
    Turning the Internet Around: e-Me: The Students Ideal e-Service2006Conference paper (Refereed)
    Abstract [en]

    Today students, as many other groups of citizens, are offered, indeed required to use, a rapidly increasing number of e-Services. They range from school and course sites to interactions with authorities as well as companies offering student discounts. This paper reports on a pioneering project in Sweden with a radical approach to this, namely to issue the student with a electronic assistant, an e-Me, that schools, authorities and companies are required to address when interacting with the student. A larger number of students and partners, universities, companies and authorities, have been engaged in the design of such an e-Me. It might be thought of as turning the internet around – rather than having students keep track of sites, they will have to come to the students and interact with them in the way specified by them.

  • 32.
    Alexandersson, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Matlak, Rasha
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cultural Differences in Fashion Magazines: Targeting Vogue2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine how different cultures within clothing and fashion are featured in the magazine Vogues fashion reportages. The aim is to enlighten editors with infashion media of these cultural differences in order to increase diversity. To pursue the purpose of the study a qualitative approach was chosen where photographs were used as the data that later on was studied through an image analysis. The study looks at six different editions of the fashion magazine Vogue, which indicates a chosen research design as multiple case studies. The six Vogue editions are: US, Japan, Paris, Arabia, India and Brazil, in which clothes, color and context have been analyzed in each editions reportages. The editions Vogue US, Vogue Japan, Vogue Paris, Vogue Arabia, Vogue India and Vogue Brazil reportages wa sanalyzed and compared, and distinct cultural differences was seen in terms of color, cultural clothing and fashion contexts. While Vogue US, Vogue Japan and Vogue Brazil had a widerange in diversity regarding models with different appearance, which were light-skinned anddark-skinned, Vogue Arabia, Vogue India and Vogue Paris had not. Vogue Arabia, Vogue India, Vogue US and Vogue Japan were however diverse in the cultural clothing, where clothes that was shown in the reportages was a mix of different cultural clothes. The researchers therefore found Vogue US and Vogue Japan the most diverse.

  • 33.
    Alfredsson, Johan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Augustsson, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Next Wave of the Suit-Era: A Forecasting Model of the Men’s Suit2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background   By the beginning of the 20th century, the men’s suit entered the menswear market as one the most important fashion garments everdevised. At the same time, fashion became mainly a female engagement, resulting in an under representation of men’s fashion through out the past decade. Relating to the textile and apparel industry, fashion forecasting has become an increasingly important business activity. But the nature of fashion forecasting and the historical neglecting of the men’s suit has created complications when performing this activity.

    Purpose   The purpose of this thesis is to examine the men’s suit and its development from the given starting point in the 20th century until today, in order to derive a fashion forecasting model suggesting its development by 2029.

    Design/methodology/approach   This thesis uses an abductive research approach and qualitative multi-methods to answer the research questions. The usage of an intermediate research project answers the first research question. The second research question is answered through the synthesis ofa literature study and semi-structured interviews. The third research question is answered through the derived forecasting model, accomplished through theory matching.

    Findings   By carrying out a historical investigation of the men’s suit, and then applying this to the derived forecasting model, the men’s suit is expected to be found in both single- and double-breast styles. The suit will have classical features represented through the length, canvas structure, and shoulder construction.

    Originality/value   This paper carries out a historical investigation of the men’s suit never been done before. It introduces an evaluation framework to categorise and classify the men’s suit, as well as a forecasting model followed by an actual fashion forecast.

  • 34.
    Alhainen, Noora
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Järvinen, Janne
    University of Borås, Faculty of Textiles, Engineering and Business.
    Measuring sustainability: Balanced scorecard approach to Higg Index2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose The purpose of this thesis is to investigate the challenges related to measuring sustainability within the textile industry. The study concentrates on the industry-specific self-assessment tool Higg Index and strives to point out the challenges of using the tool. In order to find a solution for the measurement problems, the purpose is to investigate how the current, non-financial Higg Index indicators could be translated into financial ones. Method The nature of the research is qualitative and it comprises of two parts: structured interviews and a desk research. Methodological triangulation is used in order to gain data on different levels – both from the users of the Higg Index and from literature. The data collection has been conducted through four structured interviews with the users of the Higg Index. The second part of the thesis is concerned with converting the non-financial indicators of the Higg Index into financial indicators using the balanced scorecard approach. Conclusion Measuring sustainability has been considered difficult due to the qualitative nature of the measured matters. Higg Index has proven to be a comprehensive self-assessment tool for organizations in the textile industry to use. It is considered to enhance communication, increase information sharing, and facilitate benchmarking. However, in order to develop the tool and make it more attractive to non-users, there are opportunities for improvement. These opportunities include adding verification and making the data collection easier. Transforming non-financial indicators of the Higg Index into financial indicators can simplify the data collection and increase the attractiveness of sustainability performance measurement tools.

  • 35.
    Ali, Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Borchani, Nedia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Moderna Betalningsmetoder2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to examine the challenges of digital payments, the risks they pose and the impact they have in society. Technology is constantly changing, companies need to keep in pace with technology in order to provide accurate and actual financial information. Therefore it is important to examine the digital transactions impact on accounting.The issue that has been chosen to be studied is to identify the challenges that banks and companies that provide digital payment solutions face and how they work with these challenges.The method that was chosen to achieve the study was the qualitative method and the empirical material were obtained by semistructured interviews. Six respondents participated in the study, four banks and two companies that provides digital payment solutions. The results are analysed with the help of previous research and chosen theoretical concepts of mobile payment, card payment, risks and safety, cost-effectiveness and acceptance of payment services.The result of the theoretical and empirical study implies that higher requirements are placed on banks and companies, they have to follow laws and directives in order to increase the security of digital payments. The study is in swedish.

  • 36.
    Alm, Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Skoglund, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Risker med global sourcing2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Global sourcing has increased rapidly within the apparel-and textile industry over the last 20 years. Fashion companies are constantly searching for new sourcing countries to gain cost- and competitive advantages. The search for lower cost and reduction of trade barriers has driven a number of companies to adapt a global sourcing strategy. However, this strategy has contribute to an increase complexity in the sourcing process and expose companies to a number of risk. The purpose with this study is to examine which areas a fashion company should investigate when choosing a sourcing country to avoid potential risks. Through an extensive literature review we have gathered critical factors to consider when selecting new sourcing markets. The empirical part is based on qualitative semi-structured interviews and observations with one selected Swedish fashion brand. The study has been supplemented with scientific articles and documents provided by the selected company. The result of the study show that, country selection depend on which factors companies values the most in relation to the amount of risks the company can endure. The sourcing process differs from countries and product, with different risk factors, which makes the sourcing process complex and difficult to control.

    This essay is written in Swedish.

  • 37.
    Alm, Håkan
    et al.
    University of Borås, School of Business and IT.
    Janecek, Paul
    Forsgren, Olov
    Co-design Research and Business Development: Case of Scandinavian Airlines (SAS)2014In: Systemic Practice and Action Research, ISSN 1094-429X, E-ISSN 1573-9295, Vol. 27, no 5, p. 465-483Article in journal (Refereed)
    Abstract [en]

    The Co-design practices are carried out in different fields of studies. Some of the key advocates of Co-design originate from business. In this study the four steps of Co-design approach is applied. From the first step of Co-design, through interviews, log analysis and a channel survey, findings show that the failed dialogues with Avatar Eva are mainly concerned with five factors: interactivity; dialogue capability; consistency; knowledge; and synonyms. In the second step, carrying out customer workshops, we suggested ten ideal scenarios for Avatar Eva to perform better. In the third step, SAS decision makers decided to implement the first three scenarios: Eva’s synonyms; knowledge and Eva’s consistency. In the fourth step, another channel survey was carried out as well as a new log analysis to know the impact of the redevelopment above three scenarios. An important result of the study was that the company adopted a continuous use of Co-design as an approach of continuous improvement of the service quality performed by the Avatar Eva. It also opens a new set of questions framing the relation and transformation between Co-design as a research approach for knowledge creation and Co-design as a method for innovation and service quality improvements. The study presents an Extended Co-design Model, which illustrates how the Co-design inspires staff to use it for other functions within and without the SAS.

  • 38.
    Alm, Håkan
    et al.
    University of Borås, School of Business and IT.
    Lind, Mikael
    University of Borås, School of Business and IT.
    Salomonson, Nicklas
    University of Borås, School of Business and IT.
    Brems, Mikael
    Guth, Kerstin
    Karlsson, Pia
    Sundhäll, Ralf
    Metod för utveckling av medborgarkontakter i Marks kommun2008Report (Other academic)
  • 39.
    Alsterberg, Johanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Antar, Sima
    University of Borås, Faculty of Textiles, Engineering and Business.
    Riess, Amely
    University of Borås, Faculty of Textiles, Engineering and Business.
    Event marketing: ett verktyg för att skapa starka kundrelationer2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to investigate how companies can use event marketing as a tool to create new and strengthen existing customer relations. The method used to examine these subjects was a quantitative study in form of a questionnaire. The thesis’ theoretical framework is based on the subject event marketing and leads into customer relations and event design. The empirical data is collected through a questionnaire given to 50 respondents on a Beer and Whiskey exhibition in Gothenburg in Sweden. This thesis’ conclusion can be summarized as following. Event marketing is a marketing method which organizations use to reach communicative goals; it’s a good way to create an interaction with consumers during the event. Companies should determine the needs of their target group to create an experience for the consumer which is as personal as possible. This experience should create or reinforce the image of an organization and thereby create good customer relations. This thesis is written in Swedish.

  • 40.
    Ameli, Nikola
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Schachinger, Isabela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Khrikina, Natela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Visuell kommunikation: En studie om könsneutralt mode2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Visual communication of gender neutral clothing within the fashion industryA study that examines whether chosen companies live up to the concept of gender neutral fashion.

    How can fashion companies through their communication live up to their concepts of gender neutral fashion?

    During a longer period of time there has been a debate on gender roles and segregation of genders, also within the fashion industry. The way it divides and depicts the differences between men and women has been criticized for a long time. A change is coming, there are more and more fashion companies that mediate concepts of gender neutral fashion within their communication.

    What consumers wish to see when it comes to the way fashion companies communicate concepts about gender neutral fashion do not often accord with the way they are actually communicating it. The concepts are not cohesive, the way it is displayed in their communication does not match what you are exposed to in their stores.

    Our society strives for an increase of gender awareness, gender equality and equality. In order for a change to happen, a change of attitude and an actual alteration needs to happen, not at least in the fashion industry.

  • 41.
    Amiri Borna, Maral
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Paulos, Adiam
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förtroende för revisorer: Ur ett aktieägarperspektiv2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a result of a series of accounting scandals during the last turn of the millennium the debatehas revolved a great deal around how the trust for accountants has been affected. The ”EnronScandal” that occurred in the US, was one of the most immense scandals that affected theworld economy. Accounting scandals do occur in Sweden as well, the ”Skandia Scandal” isone of those scandals that have occurred in modern time. The public has questioned thecredibility in the type of review accountants do in a corporations financial reports. There are anumbers of factors that can be the cause for these scandals. Among the factors that were thecause behind these scandals, were conflicts of interest. Mainly that the accountant hadresponsibility of additional services alongside with audit, but also the independence of theaccountant. As a natural impact the public demanded legislation and legal actions to repair thedamaged trust. Swedish code for corporate governance was one of a couple of actions thatwere implemented as a response to the situation. The purpose to the code was to win back thepublics trust for the Swedish quoted companies and to improve the governance of thecorporations. It is however not quite certain that the code really is able to repair the problem.The aim of this essay is to deepen the discussion round the trust of accountants. By partlyexamining if the Swedish code for corporate governance really has impacted the trust foraccountants, and partly by trying to identify the factors that influences the trust foraccountants. To be able to study the identified phenomenon, the trust for accountants, and toaccordingly answer the questions in the research, a qualitative approach has been applied. Theresult of this study indicates that the code has not impacted the trust of accountantssignificantly. The study also identifies the factors that actually affect the trust for accountants.Some of the factors depend on conflicts of interest and that all parties are cost-benefitmaximized, others lie in the accountant’s qualities. The conclusion in our essay is that thesefactors should be increasingly regulated and explicated in order to reestablish the damagedtrust for accountants.

  • 42.
    Andebratt, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Björnman, Nathalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitaliseringen förändrar: En kvalitativ studie om digitaliseringens påverkan på organisationer2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Previous research has shown that the two predominant factors contributing to change management are emerging technologies and market innovations. Digitalization increases the rate of change in both society and in organizations thus continually putting new demands on them both. Previous research also demonstrates that organizational change is hard to implement. Research on digitalization within the fields of Economics and Management is limited but still shows that digitalization has influenced organizations. This study, therefore, focuses on how organizations have been effected by digitalization. The purpose of this study is to examine how digitalization has impacted upon the work processes and organizational structures of an organization. To this end, the study is based on qualitative methodology in which eleven managers from eight different organizations where interviewed. To get an understanding of how digitalization has effected these organizations we have developed a theoretical frame of reference. The study draws on relevant theories that discuss digitalization, knowledge- and service-society, organizational change and institutionalization. The analysis is based on comparisons between theory and empirical data. From the analysis we draw the conclusion that digitalization has changed the organizations through increased automation of work processes. What’s more, customer demands have changed, placing new demands on availability, flexibility and increased digital offers. This, in turn has changed the organizational structure and work processes by creating new job roles that focus on the customer, development and change.

  • 43.
    ANDERSON ROUSSAKIS, MARIA
    et al.
    University of Borås, Swedish School of Textiles.
    ERICSSON, AMANDA
    University of Borås, Swedish School of Textiles.
    Att skapa kundvärde online2014Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    : E-handeln i Sverige ökar kraftigt och har så gjort de senaste åren. Allt fler företag väljer att etablera sig online, vilket har lett till hård konkurrens på marknaden och svårigheter att differentiera sig. Att skapa ett värde för kunden i traditionell fysisk butik har länge varit självklart inom modebranschen, genom exempelvis god kundservice och lojalitetsprogram. Värde är något som företagen behöver erbjuda sina kunder även i onlinemiljö, men är här mycket mer komplext att skapa, vilket har lett till ett ökat intresse för motiv- och kundbeteende online bland modeföretagen. Förståelsen för dessa aspekter förväntas vara en möjlighet att möta konsumentens behov och uppfylla dennes mål, därigenom skapa tillfredställelse, vilket främjar återkommande besök och köp. Detta har dock visat sig svårt att åstadkomma online eftersom det är upplevelsen som differentierar snarare än produkten i sig. Samtidigt är den hårda sanningen är att likvärdiga eller alternativa produkter enbart är en knapptryckning bort och värdeskapande och lojala kunder är därmed viktigare för e-handelsföretagens framgång än någonsin. Syftet med denna studie är att undersöka vad kundvärde online är och hur detta kundvärde kan skapas. En undersökningsmodell har tagits fram av författarna, baserad på befintlig teori och beprövade modeller för hur köpprocesser ser ut, både online och i fysisk butik. En empirisk undersökning kopplat till detta påbörjades genom kvalitativa pilotstudier i form av semi- strukturerade intervjuer där information framkom rörande konsumenters attityder, preferenser och upplevelser. Informationen som framkom under dessa var tillsammans med studerade teorier, det som låg till grund för den kvantitativa enkätundersökning som genomförts. Enkätundersökningen såväl som pilotstudien har utförts på intressenter till studiens fallföretag som är aktivt inom modebranschen online. Författarna har genom undersökningen haft som mål att undersöka attityder, preferenser och upplevelser för att kartlägga vilka attribut som anses värdeskapande i onlinemiljö. Insamlad information har därefter analyserats av författarna med hjälp av den utformade undersökningsmodellen, i syfte att kunna göra ett uttalande om vilka attribut som är viktiga för att skapa värde vid olika stadium i köpprocessen. Vidare har praktiska åtgärder kopplats till dessa attribut, vilka företag kan vidta för att skapa ett högre värde för sina besökare och kunder. Resultatet indikerar att ansträngningar från företaget är viktiga i alla delar av köpprocessen, men i slutsatsen fastställs att det framförallt är i efterköpstadiet som e-handelsföretag tenderar att brista i sitt arbete med värdeskapande. Viktigt är att inte tappa kundfokus vid efterköpstadiet, eftersom det är i detta skede lojalitet kan uppstå vilket tillsammans med word- of-mouth anses vara det största beviset på att kundvärde har skapats.

  • 44.
    Andersson, Adam
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundin, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitaliseringens påverkan: En studie om kommunikation och samarbetsformer i revisionsbranschen2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Inom revision blir automatisering allt mer förekommande. “Revisionsrobotar” tenderar i ett globalt perspektiv att ta över arbetsuppgifter och tidigare studier belyser att det blir viktigt att medarbetarna kan tillföra affärsvärde för klienten. Människors arbetsuppgifter ersätts av effektivare arbetssätt, vilket leder till omformulerade krav som anpassas till nutidensutmaningar. För framtida revisorn kommer granskningsarbetet antagligen att uppta mindre tid och förtroende- och värdeskapande rådgivning blir mer viktigt. Syftet med studien är därför att undersöka om digitalisering har en positiv eller negativ påverkan på revision, revisorns roll, relationer inom revisionsteam samt relation mellan revisor och klient med inriktning på kommunikation och samarbetsformer. För att besvara studiens syfte har en kvalitativ metodanvänts, i form av intervjuer med revisorer. Studiens teoretiska referensram beskriver revisorns roll, revisionsprocessen, relationer inom revisionsteam samt relation mellan revisor och klient. Studien redogör respondenternas egna erfarenheter om digitaliseringens påverkan på deras arbete. Intervjuerna med revisorerna styrker uppfattningen om att revision påverkas på flera olika sätt av digitalisering. Kommunikation och samarbetsformer visas vara fundamentala byggstenar för revisorns praktiska arbete. Framförallt indikerar studiens resultat att det finns andra faktorer än digitalisering som har betydande effekter på revisorns arbete, associerat till lagförändringar. Studiens resultat indikerar att mail ökar hela tiden, vilket har negativa påföljder eftersom relationen mellan revisor och klient blir mer distanserad då digitaliseringen bidragit till färre klientmöten och telefonsamtal. Studiens slutsats visar att digitalisering har bidragit till att samarbetsformerna har blivit mer flexibla på så sätt att revisorer inte är platsberoende. Revisorer kan sitta och arbeta var som helst i världen då de flesta granskningsprogram är onlinebaserade vilket stärker revisionsteamen. Förslag till vidare forskning bör vara att intervjua både klienter och revisorer för att få ett bredare perspektiv. Studiens empiriska material betonar att det är en nödvändighet att revisionsbyråerna ska vara digitaliserade för att vara konkurrenskraftiga. Därför bör framtida forskning undersöka om revisionsbyråer kan avstå från digitalisering eller om det är ett krav som följer av exempelvis lagstiftning.

  • 45.
    Andersson, Amanda
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Magnusson, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förmedling av kvalitet i redovisningslagstiftning: moralens betydelse2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the context of financial reporting the concept of quality is complex and under perpetual transformation. Historically scientific research has aimed to chart indicators to the concept of quality that together add up to correct description of the importance of quality. Researchers originate from these indicators in studies of accounting when the purpose of the studies is to say something about the quality. Special emphasis for this study has been placed on the indicators relevance, reliability and comparability. These indicators complement each other and together they form an overall description of the concept of quality. Scientific research in accounting has frequently been carried out from a perspective where the researcher merley studied how the accounting is presented to users. This study forms an additional dimension of the matter as the basis of the research is composed of several perspectives. The result of the study is interpreted on a philosophical basis and another dimension is added by discussion about the importance of morality and ethics. We have carried out a qualitative analysis of accounting legislation from a hermeneutic perspective. The results also include interpretation of statements in specialist press and the data material has been coded according to our description of the concepts relevance, reliability and comparability. The study investigates the shift of financial reporting standard for leasing that took place at the beginning of 2019 when IAS 17 was replaced by IFRS 16. The results are consistently illustrated in the analysis using a fictitious company whose accounting follows the accounting standard for leasing that the study investigates. The theoretical model used for analysis of our results is based on previous research and theories on accounting and its users. The process of this study leads us to the conclusion that the elasticity in the description of relevance, reliability and comparability in accounting standards contributes to companies being given the opportunity to disort the accounting, which results in the usefulness of the financial reports as a basis for decision-making is falling. In our study the elasticity is measured by coding legal text and statements in the specialist press according to our description of relevance, reliability and comparability. The coding contributes to the description of the leeway of the law in terms of latitude for companies to formulate their accounting in different ways but at the same time stay within the scope of what is legal. In conclusion the results is given a philosophical significance and emphasizes the importance of morals among the companies and the company leader as a component of a high quality accounting. This study differs from previous research because it analyzes all stages of the accounting. Initially the legislature’s incentives when designing accounting standards are studied, the study then goes to the actual accounting and the company’s interpretation of the accounting standard. Lastly the study analyze the finished financial reports are presented to the users. The study’s contribution is increased understanding of the concept of quality in accounting and the basis for discussion on the meaning of philosophical insight and morality in the interpretation of accounting standards when designs financial reports.

  • 46.
    Andersson, Anna
    et al.
    University of Borås, Swedish School of Textiles.
    Kvist, Emma
    University of Borås, Swedish School of Textiles.
    Söderlund, Maja
    University of Borås, Swedish School of Textiles.
    Lokal etisk produktion: är den globalt hållbar?2008Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive. Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times. Companies must co-operate within the value chain in order to be competitive on the market. Due to the fact that most textile companies produce in geographical distant countries problems occur. The distance makes it more difficult to shorten lead-times and it is also more difficult to control the suppliers. An alternative for the companies is to find a country close-by to produce in. Consumers used to base their purchasing decision on price and quality but today they are more well-informed and have other demands, amongst them ethical production. Because of this many companies have begun to implement CSR in their organisation which is an ethical and environmental way of conducting business. In our thesis we ask how a textile company organize their value chain with a ethical- and environmental perspective, what they may gain from it and how northern Africa is as a productioarea for southern Europe. We have had a hermeneutic approach throughout our essay. The aim is to understand the textile value-chain seen from an ethical and environmental perspective. A qualitative method of research has been applied since we made a case-study at a company called Mango. Secondary data has been obtained from literature and reports. A large part of our empirics has been gathered through interviews and our own experiences from visits in Spain and Morocco. The most distinct conclusion in our thesis is that companies who work with CSR have to implement it throughout the entire value chain. To make CSR efficient the company must have a ethical foundation based upon a well-defined code-of-conduct. Companies who practice an ethical production can gain competitive advantages but they must make their stakeholders aware of it. If they chose to produce in a country close-by they can receive other advantages within the I ethical and environmental area, such as shorter transports. What can be ascertained from our thesis is that there are more advantages than disadvantages for companies to produce in an ethical and environmental correct way.

  • 47.
    Andersson, Ann-Christine
    University of Borås, Swedish School of Textiles.
    Ungdomlig ålderdom: hur modeföretag marknadsför sig bättre hos äldre kvinnor2009Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    When the competition is getting stronger and companies must work harder to find new markets, new products and create new needs to reach growth, it appears strange that they overlook an obvious target segment right in front of their eyes. For some years ago, marketers of fashion brands feared that older women would wear their clothes, because it gave bad promotion for the young economically viable target group. Today, older women have difficulties finding clothes with right fit, style and personal taste. They would gratefully accept a brand, they felt were aimed for them. The purpose of this study is to give new ideas to companies in the fashion industry, how to reach this target group, but also be a contributing reason for older women to see the market opening for them. Through interviews with older women and industry specialists and questionnaires, interesting facts are gathered how fashion companies create strategies successfully. It is time to seriously notice the target group and respect them, as a group with great purchasing power. The company first to succeed can expect good returns, loyal customers and perhaps competitive immunity. In the nearest future when the baby boomers are about to retire, there are all reasons to comply with their needs. They have plenty of money they are planning to spend, active lives were they need clothes for different occasions and they will fill their lives with experiences they had no time to do before. With right strategies comes growth – so go out and catch them!

  • 48.
    Andersson, Carolina
    University of Borås, Swedish School of Textiles.
    Mitt plagg: Profilkläder för privat vård och omsorg2008Independent thesis Basic level (university diploma)Student thesis
    Abstract [sv]

    Idag finns det ett stort antal företag på den svenska marknaden som tillverkar och säljer profilkläder för vården. Utbudet från dessa företag är slående lika varandra och det finns ett begränsat utbud vad gäller färger och modeller. Inom den privata vårdomsorgen har man mer resurser och därmed större möjligheter att skapa en unik arbetsmiljö. En modern och stilren arbetsklädsel tillför mycket till denna atmosfär och utbudet av profilkläder borde därav breddas. Genom att redogöra för olika ekologiska material samt de grundläggande egenskaperna enligt vilken man skapar ett material av lämplig kvalitet lägger vi grunden för skapandet av en klädsel som tillför en känsla av exklusivitet och unikhet. Lägg därefter till en skapandeprocess av två prototyper av en överdel samt en nederdel som ett alternativ till dagens modeller. Plaggen är inspirerade från klassiskt mode och modeller. Till detta tillkommer sedan färganalys där olika färger presenteras samt färgernas viktigaste egenskaper.

  • 49.
    Andersson, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Selin, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Säkringsredovisning: Redovisningsmässiga och skattemässiga konsekvenser2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    International companies are today exposed to several risks regarding their operations. Theserisks are related to exchange rates, interests rates and commodity prices. In order to reducethese risks companies use financial instruments. Financial instruments are today treated in theInternational Accounting Standard IAS 39 Financial Instruments: Recognition andMeasurement. When financial instruments are used for hedging purposes they are titledhedging instruments, whose changes in value are expected to develop in the opposite directionin relation to the hedged item. In order to achieve a match between these components in thefinancial statements hedge accounting is used. Hedge accounting is treated in IAS 39 andsince this standard was first introduced it has been criticized for being too complex anddifficult to apply in practise. The complexity can be traced to the options the standard offers.In addition to this, hedge accounting is optional and can also be interrupted.The purpose of this study is to examine in what way the application of current accountingrules and Swedish tax rules regarding hedge accounting affect companies, the Swedishgovernment and shareholders. Furthermore, we intend to examine the consequences that ariseas a result of applying hedge accounting in practice. The study is qualitative in nature andcontains three scenarios designed to show how selected stakeholders are affected by thecurrent regulations. The study will also show the accounting and tax implications that mayarise when hedge accounting is applied.The study shows that the criticism levelled against IAS 39 are eligible. When taxation ofhedging arrangements is taken into consideration a new dimension of complexity arises. Thiscan be explained by the fact that Swedish tax rules and IFRS standards do not advocate thesame valuation of financial instruments. Although RFR 2 is applied in order to reduce thesedifferences, the fact remains that hedge accounting is not functioning optimally for nonfinancialcompanies. This study also shows that the options hedge accounting offers havemore or less impact on the stakeholders of the entity. Corporate decisions on whether hedgeaccounting should be applied or not do affect the financial reports of the company, which inextension may influence stakeholders´ investment decisions. The options regarding hedgeaccounting also influence corporate taxation, as they may give rise to arbitrage situations aswell as reduced or more irregular tax payments.The conclusion of this study is that the accounting and tax treatment of financial instrumentsis too complex and current regulations should therefore be reviewed in order to achieve abetter match between these two components.This paper is hereinafter written in Swedish.

  • 50.
    Andersson, Ellinor
    University of Borås, Faculty of Textiles, Engineering and Business.
    Implementering av strategier i modebranschen – genom intern marknadsföring2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's retail industry is constantly changing and new formats often appear. New formats also require new ways of working for the employees in the retail industry, and consequently changes in strategy are common. Also, the fashion industry is one of the most unpredictable industries in the retail industry, where demands vary and products have short life cycles. To be able to market the company and its products to its customers in a convincing manner, despite frequent strategic changes is therefore challenging for the employees in this industry. Previous research regarding the service industry shows that when the management of a company can sell the concept of the company to its employees, they are more likely to be able to sell the concept to the external customers of the company. This way of working, called internal marketing, increases the quality of service provided by the employees and ultimately the customer's perception of the company. Each individual in a company can be seen as a brand ambassador, they should know what the company stands for, what goals the company strives for and what strategies they should use to get there.

    Previous research in internal marketing shows that there is a gap in the literature when it comes to application of internal marketing in the fashion industry. Internal marketing has previously been applied in the hotel and restaurant industry. The purpose of this study is therefore to see how fashion companies implement their strategies, at store level, by internal marketing. Semi-structured interviews were conducted with three store managers and three assistant store managers at a selected case company, in today's fashion industry, that matched the purpose and the question of the study.

    The result of the study showed that the implementation of strategies through internal marketing is based on a balance between flexibility and structure, created by the store managers. The internal marketing was structured in the sense that goals were already set when they reached the stores. They were always based on the vision of the company and its values and were therefore expected to be accepted by everyone in the store during the execution of a strategy. This structure helps the company to create a functional coordination that reflects a coherent external image. At the same time, flexibility in the form of empowerment and way of working were required to create satisfaction among the employees that would lead to motivation to follow the strategies of the company and later on contribute to a satisfied external customer.

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