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  • 1. 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.

  • 2. 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.

  • 3.
    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.

  • 4. 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.

  • 5.
    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.

  • 6.
    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.

  • 7. 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.

  • 8. 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.  

  • 9.
    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.

  • 10.
    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.

  • 11.
    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.

  • 12. 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)
  • 13.
    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.

  • 14.
    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.

  • 15.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Case study of Rovio Entertainment and “Angry Birds”2016Other (Other academic)
  • 16.
    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. 

  • 17.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Introduction to design business management2015Other (Other academic)
  • 18.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish School of Textiles.
    Rethinking textile fashion: A research agenda2015Other (Other academic)
  • 19.
    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.

  • 20.
    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)
  • 21.
    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)
  • 22.
    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.

  • 23.
    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.

  • 24.
    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.

  • 25.
    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.

  • 26.
    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.

  • 27.
    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.

  • 28.
    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.

  • 29.
    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)
  • 30.
    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.

  • 31.
    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.

  • 32.
    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.

  • 33.
    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.

  • 34.
    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.

  • 35.
    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.

  • 36.
    Andersson, Felicie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hurtig, Jonathan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vad attraherar supertalangerna?: om anställdas preferenser i textilbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In modern society, our work is no longer just a source of income but a tool for self-realization. From the employees' perspective corporate attractiveness, social values, economic benefits and development opportunities are important aspects taken into consideration when applying for a job and therefore important for companies to acknowledge. The theoretical framework therefore puts the employer brand promise and the importance of its compliance in focus. The study aims to investigate preferences among employees in the purchasing and design functions in the textile industry, and see how well they are achieved to draw conclusions about areas for improvement. At the same time, we want to see how much influence the geographical location has and how likely the employees are to share workplace-related information on social media. The study was conducted with a quantitative approach, where data was collected through web surveys with a convenience and snowball sampling method to reach out to relevant people. The survey gathered opinions from more than 23% of the sample field. Of these, almost 84% had post-secondary education and 30% had been employed for over 5 years, which confirms that the participants possesses experience and expertise that is valuable to their employers. Social values were regarded most important and to have a good relationship with colleagues and managers was ranked as the number one preference. A fun atmosphere scored second place. Fortunately, it is also a sense of belonging that employers seem to meet the best. 65% of the respondents graded 7 or higher on job satisfaction on a scale of 1-10. However, there is room for improvement, especially when it comes to factors such as salary, benefits and self-image congruency. The result shows that the workplace location in itself was not remarkably important and as long as the job is meritorious it does not need to be situated in a big city. The study participants indicate that they are active on social media, but few of them express any positive or negative aspects about their employers on these platforms. Here we see a potential area for improvement when it comes to turning the employees into brand ambassadors for the company's employer brand. This research paper is written in Swedish.

  • 37.
    Andersson, Jennie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bazso, Tove
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers på Instagram: en studie om kvinnors köpbenägenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Influencer marketing påstås vara ett marknadsföringsverktyg som ligger rätt i tiden. Denna marknadsföringsmetod handlar om att använda sig utav influencers för att sprida ett företagsvarumärke och produkter. På sociala medier kan influencers lägga upp bilder och videos och många anser att influencer marketing är mer trovärdigt och personligt än till exempel reklam på TV. Denna trovärdighet bidrar till att konsumenters köpbenägenhet ökar eftersom man känner tillhörighet och samhörighet med influencers. Syftet med denna studie är att undersöka vilken betydelse influencer marketing har på Instagram och om de har någon inverkan på unga kvinnors köpbenägenhet, och i så fall vilken inverkan det har. Två forskningsfrågor har tagits fram för att uppfylla syftet och med hjälp av ett kvalitativt angreppssätt och vetenskapliga artiklar har forskarna jämfört det insamlade empiriska materialet. Den kvalitativa metoden bestod av tre stycken fokusgrupper där urvalet var unga kvinnor mellan 20–25 år. Efter att ha analyserat resultatet har forskarna kommit fram till att influencer marketing har en stor påverkan på unga kvinnors köpbenägenhet. Forskarna menar att det som en influencer lägger upp på Instagram inte alltid behöver leda till ett köp, utan det leder mer till att ett behov och en köpbenägenhet skapas av de bilder som dyker upp i flödet. Hur influencer marketing uppfattas av konsumenter är något individuellt men det tycks ändå vara en marknadsföringsmetod som fungerar då det upplevs trovärdigt.

  • 38.
    Andersson, Jimmy
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jellhag, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    IFRS 13 inverkan på finansiell rapportering av förvaltningsfastigheter: En komparativ studie mellan svenska börnoterade fastighetsbolag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In January 2013 IASB introduced a new standard (IFRS 13) with the intention to give guidance on how to account for and calculate fair value. Investment property is an asset class that must be reported at fair value either for valuation purposes or for disclosure purposes. Investment properties are estates held by the owner to generate rental income and/or increase in value. This study aims at investigate how IFRS 13 has affected both the valuation and accounting of investment properties of Swedish real estate companies listed on OMX Stockholm, Mid & Large Cap. The study examines the fiscal years 2011-2014 in order to try to capture the development and the changes that the implementation of the standard has given rise to. The purpose of the IASB's work is to harmonize the financial reporting globally and thus facilitate comparison of understanding of accounting from different parts of the world. The results of our study indicate that IFRS 13 has not had a major impact on the reporting of investment properties and that valuation techniques and valuation procedures have not been affected at all. An obvious pattern that can be seen in the study is that real estate companies prefer to value their investment properties based on a cash flow model based on unobservable inputs like estimates and own assumptions. This in spite of the fact that information from previous transactions from similar items should be used primarily when estimating the value of an investment property. Unobservable inputs should be avoided to the greatest extent possible when fair value are calculated because it belongs to the lowest level in the hierarchy for fair value in IFRS 13. The reason for this is that data on the higher levels (levels 1&2) are based on actual events and transactions. Unobservable data (Level 3) are based on best available information as market data from past events and transactions are missing. To investigate how companies have applied IFRS 13, a pair of disclosure requirements in the standard have been sorted out. The real estate companies’ annual reports have been studied and analyzed with these disclosure requirements as a root. To complete the study, all essential information from the company's annual reports for all fiscal years (2011–2014) has been compiled and compared. Afterwards, collected material has been analyzed using the theoretical reference frame on which the study is based. Subseque IFRS 13 is principle based, which makes the standard open to interpretation. As a result, the data collected from the annual reports are also open to interpretation. In our opinion, it is not always clear exactly what is required to meet the requirements of a principle-based standard. According to our assessment, all companies included in the study follows the disclosure requirements in IFRS 13. However, the compliance of the standard differs between the companies. The main IV difference since the introduction of the standard is that the companies generally provide more information about fair value measurement. The study has provided insight into both what factors affecting valuation of investment properties and how different interpretation of principle-based standards can be. According to our study, a standard can be met in more than one way.

  • 39.
    Andersson, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avsättningar som Earnings Management: En komparativ studie av noterade bolag på NYSE och Nasdaq OMX Stockholm2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In accounting there is a rising need of harmonization. Increased internationalization in the light of nations growing across borders has increased the need of the possibility to compare companies with each other. Apparent differences between countries in terms of legal traditions, culture, taxation, politics and financing have influenced the presentation of the financial information. This has led to the development of financial reports in various ways between countries, which means that the need for a common framework has increased. Different rules combined with differences between countries have resulted in diverse interpretations of accounting. In other words, this makes room for assessments in accounting. This means that financial reports may be subject to manipulation, which is called Earnings Management. Previous studies have shown that Earnings Management occurs in listed companies in order to reach the environments expectations. There are many studies revolving Earnings Management, but there are no comparative studies that review reversals of provisions. Studies that focus on reversals of provisions as a mean to use Earnings Management are few, which proves the relevance of this study. The purpose of this study is to review the phenomenon of Earnings Management in relation to reversals of provisions and net profit in financial reports on two of the world’s largest stock markets, Nasdaq OMX Stockholm and NYSE. The study is based on a statistical analysis of the segment Large Cap. The statistical analysis is meant to provide with indications whether Earnings Management occurs through reversals of provisions in relation to net profit. This study uses a quantitative method using a total of 200 annual reports for 50 companies. The study is comparative, which means that similarities and differences between the stock markets are compiled and analyzed. The result showed that there was a relatively strong positive correlation between the variables reversals of provisions and net profit for Nasdaq OMX Stockholm. The null hypothesis, that there was no correlation between the variables reversal of provisions and net profit, was rejected in the correlations test. At NYSE, the opposite result prevailed as there was no correlation between reversals of provisions and net profit. This was based on several tests where the primary test for conjunction showed that the null hypothesis was accepted and the test proved to be not significant. The conclusion can be summarized by the fact that there were relatively strong indications that Earnings Management occurred through reversals of provisions on Nasdaq OMX Stockholm. For NYSE, an opposite result was discovered. There were no indications of- 3 -Earnings Management through reversals of provisions. The conclusion is based on the fact that the statistical tests for Nasdaq OMX Stockholm support each other while the tests for NYSE are contradictory and do not reinforce each other’s results. This means that there is a difference between Nasdaq OMX Stockholm and NYSE, which can be explained by differences between regulations and the most common nations on the stock markets.

  • 40.
    Andersson, Lisette
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Flodin, Liza
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ta steget utanför din komfortzon: en studie kring generation Y: s definition av framgång2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study deals with the following topics: success, motivation, comfort zone, personaldevelopment and everything within the definition of generation Y. The study is qualitative,and based on peer-reviewed publications as well as other relevant theories. The main purposeof this thesis is to contribute to a deeper knowledge of the concept of success, and howentrepreneurs within the generation Y in an effective way define it. The study will focus onidentifying what makes generation Y step out of their comfort zone, and what motivates themto succeed.Initially, the study briefly deals with the main topics of success, motivation and comfort zone,before the theoretical framework goes deeper into these topics. The theory is of greatimportance for this study's analysis and results. Thanks to the theory we have been able tocreate relevant questions for the interviews, which have been the basis for the whole empiricalmaterial. A total of eight entrepreneurs were interviewed and they all contributed withknowledge, competence and experience. When we contacted entrepreneurs for our interviewswe chose to have a wide range within generation Y, containing both genders in different agesand different professions. Since we wanted to examine the respondents opinions regardingthese specific topics we chose to do semi-structured interviews. All of the respondents havetaken the step out of their comfort zone, and now live their lives as entrepreneurs, with afervent belief in themselves. In the analysis we will discuss the similarities and differencesthat we could find between theory and empirical data.The conclusion of this study will provide knowledge regarding the topics success, motivationand comfort zone. A comfort zone is an individual safe zone that all human beings have. Bytrying new things this zone will expand, which makes the person feel more comfortable. Withthis study we have reached to the conclusion that a person has to step out of their comfortzone to be able to succeed and this is possible through his or hers individual motivation.Entrepreneurs within generation Y is motivated in various ways, for example by setting longandshort-term goals, surround themselves with inspiring people and also develop throughnew challenges that will help them reach their goals and dreams. The generation also findmotivation in the will to learn, refine their skills and talents and widen their knowledge to bestronger entrepreneurs. To be successful is an individual concept, but overall it is about beinghappy in a balanced way and to feel satisfied with both your personal and working life.Although a balanced economy is necessary for survival, the entrepreneurs within generation Ydoes not think it is essential for the concept of success. It is of great importance that yousurround yourself by people who want your best and sees your potential and capacity.This will give you as an individual a stronger belief in yourself, which is necessary if youwant to be successful. The entrepreneurs have clearly shown a preference based on a positiveattitude towards life, they claim that everything is about having the right mindset to be able todevelop. The possibilities are all around us, we just have to open our eyes to be able to seethem.

  • 41.
    Andersson, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Real-Time Retail: Den digitala vägen till konsumenternas lojalitet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Digitaliseringen är en process som finns i alla sektorer och branscher, inte minst inom detaljhandeln. Den återspeglas i e-handeln och i övergången till en mer omnichannel-influerad säljprocess där detaljhandlare i allt högre grad når konsumenter genom flera olika kontaktytor; i webbshopen, via den smarta mobiltelefonen, genom appar, digitala skyltfönster och i den fysiska butiken. Syftet med uppsatsen är att undersöka hur företag, med hjälp av tekniska lösningar, kan skapa kundlojalitet. Författaren har valt att fördjupa sig i hur dagens konsumenter förhåller sig till användning av tekniska och digitala lösningar i butik, vilka för- och nackdelar konsumenterna upplever med den tekniska utvecklingen och etableringen i branschen samt hur företagets relation till kund påverkas genom att integrera tekniska och innovativa lösningar i säljprocessen. Den metod som används är både en kvantitativ och kvalitativ insamlingsmetod. Den kvantitativa undersökningen genomfördes genom att 100 respondenter fick svara på 10 enkätfrågor med grund i tidigare nämnda forskningsfrågor. Den kvalitativa undersökningsmetoden bestod av semi-strukturerade intervjuer med främst kvinnor i åldern 25-30 som tidigare hade besvarat enkäten för att få mer djupgående svar och resonemang av respondenterna. Empirin har analyserats med teorin i åtanke och utifrån modellen som beskriver kommunikationen mellan företag och konsument. Slutsatsen som kan dras utifrån empirin och analysen är att kundlojalitet kan skapas genom tekniska lösningar, men att de tekniska lösningarna måste ta hänsyn till konsumenternas integritet och ske på deras villkor. För konsumenten kan iBeacons skapa värde genom att vara ett komplement till butikspersonalen och digitalt vägleda kunden genom köpet från det ögonblicket den kliver in i butiken. Att modebutiken erbjuder kunden, i realtid, anpassade notiser och information om produkterna i butiken innebär att tid kan sparas, men också ekonomiska värden då alla erbjudanden finns digitalt och kan användas på kundens villkor.

  • 42.
    Andersson, Magnus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sällström, Jakob
    University of Borås, Faculty of Textiles, Engineering and Business.
    Välgörenhet är kryddan av rikedom: filantropi inom svenska företag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Philanthropy within corporations has for a long time been a phenomenon outside of Sweden. However, philanthropy has spread throughout Sweden in recent years and is for various reasons becoming more popular. For example corporations say that they feel an obligation to help those who have it worse and also those in their environment.Based on answers gathered from interviews with seven different respondents from seven different Swedish corporations, this essay means to answer the question of how Swedish corporations work with philanthropy and what motivates them to do so.The result indicates that Swedish corporations work with philanthropy in a centralized manner and that information about this work is communicated mostly internally, to engage and motivate the staff but also to be seen as an attractive employer. Philanthropy can also be used as a strategy to strengthen a brand, gather political resources and combat negative criticism.This essay is written in Swedish.

  • 43.
    Andersson, Roy
    et al.
    University of Borås, Swedish School of Textiles.
    Hilletoft, Per
    University of Borås, Swedish School of Textiles.
    Manfredsson, Peter
    University of Borås, Swedish School of Textiles.
    Hilmola, Olli-Pekka
    University of Borås, Swedish School of Textiles.
    Lean Six Sigma strategy in telecom manufacturing2014In: Industrial management + data systems, ISSN 0263-5577, E-ISSN 1758-5783, ISSN 0263-5577, Vol. 114, no 6, p. 904-921Article in journal (Refereed)
    Abstract [en]

    The Lean Six Sigma strategy ensures flexible, robust, and efficient processes. However, to make them more agile in order to sustain in today’s highly competitive environment, something more is required. This could include staff training, strengthening company culture and collaborating with key partners in the supply chain.

  • 44.
    Andersson, Roy
    et al.
    University of Borås, Swedish School of Textiles.
    Manfredsson, Peter
    University of Borås, Swedish School of Textiles.
    Hilletoft, Per
    University of Borås, Swedish School of Textiles.
    Lean Six Sigma strategy: A case study from Sweden2014Conference paper (Refereed)
    Abstract [en]

    A Lean Six Sigma strategy ensures more flexible, robust, and efficient processes. However, to make them agile, something more is required. This could include training the staff, strengthening company culture and collaborating with key partners in the supply chain.

  • 45. Andersson, Roy
    et al.
    Manfredsson, Peter
    University of Borås, Swedish School of Textiles.
    Svensson, Victor
    Preventive maintenance is an enabler for operation excellence in support processes2014Conference paper (Refereed)
    Abstract [en]

    TPM in a Lean office environment can create values both in a business and an employee dimension. In the employee dimension TPM reduces the risk of missing/forgetting areas of responsibility and creates more involvement. In the business dimension objectives such as cost, quality and supporting the reduction of waste improved. Preventive maintenance meetings can be included and performed once a month in the ordinary departmental “stand-up meetings”. Methods like 5S, which need to be updated on a continuous basis, and standardized maintenance should also be connected to the TPM work. But first all employees should be trained in order to have the same direction/behavior.

  • 46.
    Andersson Stridh, Sandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Johannes
    University of Borås, Faculty of Textiles, Engineering and Business.
    Från sponsorskap till partnerskap2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Whilst sport sponsorship investments has increased rapidly in Sweden over the past years, it has also reached a point of where the right holders have difficulties to meet the sponsors demand for more articulated outcomes. More and more companies view the sponsorship as more than a mere communication platform of mixed communication activities such as PR, direct on-sales and exposure. Sponsors now start to see the true potential of sponsorship, whereas the relationship could bring more to the company than the sponsorship offer; money in exchange for commercial access. In order to meet this demand the property organizations (in this paper, mostly referred to as the football clubs) have to look for reconstruction of their operations. A turn from the expression “sponsor”, to “partner” can be seen throughout the Swedish football world, though has little actual operational change been set to practice. This paper seeks to examine the new demands set from sponsors as well as identify the true nature of the partnership structure. We believe that with a deeper understanding of sponsor demands the property organizations can create a conceptualized and attractive profile, as well as add structural change into the operations, which could be beneficial for both parties.With help from literature we define sponsorship, which will be viewed as the fundamentals of partnership. Relevant B2B-relationship theories, such as commitment, trust and communication will be applied as cornerstones to a successful partner relationship. The empirical studies, showing that there is a demand for more communicative CSR-activities in the clubs, will be combined with earlier research on the subject of CRSS, cause-related sport sponsorship to highlight the importance of profiling.

  • 47. Andersson, Thomas
    et al.
    Tengblad, Stefan
    University of Borås, School of Business and IT.
    Medledarskap: Ledarskap som kollektiv initiativförmåga2009In: Ledarskapsboken / [ed] Sten Jönsson, Lars Strannegård, Liber , 2009, p. 245-268Chapter in book (Other academic)
  • 48. Andersson, Thomas
    et al.
    Tengblad, Stefan
    University of Borås, School of Business and IT.
    When Complexity Meets Culture: New Public Management and the Swedish Police2009In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 6, no 1/2, p. 41-56Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to demonstrate how new public management (NPM) reform from the national level is implemented as practice in a local unit within the police sector in Sweden.Design/methodology/approach: A qualitative case-study approach is applied using semi-structured interviews, participant observations and analysis of documents.Findings: The paper illustrates different kinds of resistance at the organizational level. The dominant form of resistance was found to be cultural distancing. The paper demonstrates a tendency among police officers to deal with a changing and more complex work context by embracing a traditional work role.Research limitations/implications: The paper shows that reforms that add complexity may fail because of potential contradictions and the limited capacity and motivation of employees to deal with the complexity in the manner prescribed by NPM. Practical implications: The paper shows that the popular trend to adopt multi-dimensional forms of control (for instance the balanced-scorecard approach) may fail if there is a lack of consensus about what goals and measurement are important and/or there is a lack of dialogue about how the new goals should be implemented in practice.Originality/value: Research about NPM-reforms in the police sector is rare. The original contribution of this paper is to study NPM-reforms with a focus on the role of complexity in relation to resistance.

  • 49.
    Andersson, Tove
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Viktoria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fastighetsbranschens val av redovisningsregelverk – RFR 2 eller K3?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Swedish enterprises have in some cases the ability to choose among different accounting regulations. For major companies, the choice is often between RFR 2 and K3. RFR 2 contains the regulations from IFRS with adaption to Swedish legislation and Swedish GAAP. For small and medium-sized enterprises there is the regulation IFRS for SME which in Sweden corresponds to K3. Before the introduction of K3 in 2014, the Swedish Accounting Standard Board issued a referral that was debated and criticized, mostly by real estate companies. The referral responses were strongly critical to the application of K3. This study aims to examine what factors are crucial for real estate companies in the choice between different accounting regulations and what regulation real estate companies have chosen after 2014. To fulfill the purpose of the study a mixed methods research was made. The first part of the study constitutes of interviews from which we could see a pattern that became the foundation of our hypothesis. In the second part of the study, the hypothesis was tested thorough a content analysis of annual reports in order to examine if the hypothesis can be said to be applicable to the entire real estate industry.The result of the interviews shows that component depreciation is the major crucial factor in the choice between RFR 2 and K3. All interviewed companies present their financial reports in accordance with RFR 2 and have a negative attitude to component depreciation for the real estate industry. Based on this, the hypothesis that major Swedish real estate companies choose to report in accordance with RFR 2 and that these companies deselect component depreciation was formulated. Through the content analysis in which we tested the hypothesis we could see that the majority of surveyed companies deselect K3 and instead choose to report accordingly with RFR 2 without practicing component depreciation. We consider this to prove the hypothesis with high probability to be correct and applicable to all major real estate companies.This thesis is hereinafter written in Swedish.

  • 50.
    Andersson, Victoria
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jandér, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Social Media, Insta-Culture and The Reinvention of Fashion Week2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: It is clear that the fashion industry is experiencing a change as a result of the explosion of social media. Today the four key social media platforms for fashion houses are Instagram, Facebook, Twitter and Snapchat. The society has created a culture around these media platforms, which is referred to as insta-culture. Why read Vogue magazine to find out the latest trends, when social media is covering the runways in real time? A debate about what direction the fashion industry is heading towards is a hot topic of discussion. The fashion industry has gone through changes before but now consumers have become more demanding regarding quick accessibility of fashion. Consumer behavior and the way we consume fashion has changed. An obvious sign of the change within the industry is how fashion weeks around the world have become the most coveted”it” event for celebrities and fashionistas worldwide. Fashion week is a fashion industry event that lasts around one week. The goal is for the fashion industry to network and for fashion houses to share their next season collections. Fashion weeks have traditionally been a closed, trade only-event which highlights promotional and glamorous entertainment events. However, now it is the most important shows that everyone wants to be seen at. What will become of fashion weeks is truly unknown. One thing that is for sure is that the development of social media definitely plays a vital role in the change of the industry. Aims of the research: The broader aim of this research is to analyze through the lens of fashion week, what is happening in fashion week and the driver of change within the fashion industry, social media, and to unravel why we see a change in fashion week now. The second aim is also to investigate in what way the change is affecting the way fashion is displayed at fashion weeks. Methods: This thesis was completed by gathering observations and analyzing interviews, blogs, press, journal articles, social media and observations that focused on the phenomenon of fashion week especially in the New York and Stockholm context. This qualitative method is referring to as Netnography using primarily data gathering from the internet and data from the existing interviews with people from the industry. Results: Social media has affected the fashion weeks in many ways. Today fashion brands have to include social media in their marketing strategy in order to survive in the insta-culture that reflects on the society. The insta-culture has as well resulted in that fashion week has been reinvented to an entertainment event open for everyone. The democratization of the fashion week has in turn resulted in that designers have to change how and when they deliver fashion. Instead of waiting six months for the collections to hit the stores, designers now have adopted a see now buy now model. Contributions: The result of this thesis brings awareness to people within the fashion industry and fashion theories when it comes to what is happening to the industry and how to better support fashion management strategies. Social media has created an insta-culture in the society that also affects the fashion industry. This thesis also highlights the great impact that the society has on fashion even today. This study therefore further develops the sociological theory when it comes to the impact from the society and how it affects fashion.

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