Change search
Refine search result
1234567 1 - 50 of 1210
CiteExportLink to result list
Permanent link
Cite
Citation style
  • harvard-cite-them-right
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Abdela, Abdela
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahmed, Jasmine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Asci, Rumeysa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers trovärdighet: En kvalitativ studie om hur influencers storlek påverkar deras trovärdighet2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate whether the number of followers affects an influencer's credibility using Ohanian's credibility model (1990). The study contributes to an understanding of how the size of influencers affects the followers' intake of information from influencers. To address the purpose of this study, the following question was analyzed: How does the size of influencers affect their credibility? A qualitative study has been conducted and empirical material has been collected to fulfill the purpose and answer the question of how the number of followers affects the credibility of influencers. To get an answer to the question, nine semi-structured individual interviews were conducted where the sample was women aged 18-24. The theoretical starting point in this study is Ohanian's credibility model (1990), where the focus is on credibility which consists of five different terms; honesty, trustworthiness, sincerity, credibility, and reliability. The study shows that the majority agree that smaller influencers are perceived as more credible. The result is mainly due to the fact that smaller influencers are considered to have higher levels of all five credibility terms. For followers to interpret influencers as credible sources, it is important to do parts that are part of Ohanian's credibility model (1990). This study shows that a factor that affects influencer credibility is the number of followers. 

    Download full text (pdf)
    VT2023KF23
  • 2.
    Abdul-Gabar, Diyar
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Aljovic, Kenan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den digitaliserade revisionsbranschen: En jämförande studie mellan the big four och företagskunder2020Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Digitization is a global phenomenon that has changed the everyday life, both workwise and privately. Digitization has become a central part in almost everything you do today. New effective methods to provide services have been created with the help of automatization, which has introduced the audit world to a transformation process. The work process has become more digital, which has led to a higher demand in expectations on the agencies.The purpose of this study is to describe and identify possible impacts that digitization might have on the auditing work practice and “the big four” competitiveness. The study will focus on two different perspectives, the agencies and the clients, where we will examine the general view on the digital services that are being offered and what pros or cons these services bring. In order to achieve the purpose of this study, every “big four” accounting firm and a couple of customers will be interviewed. After the interviews were completed, they were analyzed by applying relevant theories. The methodology of the study has a qualitative character with inductive character.The empirical findings of the study indicate that digitization has created a more effective work practice where you have more access to data. Digitization is necessary for the agencies if they want to maintain legitimacy and be able to compete with one another, because every customer has an expectation that the agencies will have developed digitized utilities to support their work process. Furthermore, the findings show that the human interaction has decreased because of digitization, since the work has become more independent with less requirements on communication.Finally, the study shows that all agencies are aware that digitization is the main force on their market and that huge investments are being made to follow the development and to compete for the customers.

    Download full text (pdf)
    VT2020CE16
  • 3.
    Abdullahi Ali, Liibaan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Shaikh, Faizan
    University of Borås, Faculty of Textiles, Engineering and Business.
    CSR rapportering av organisations skandaler.: En kvalitativ innehållsanalys av företagens hållbarhetsrapportering före och efter en skandal2020Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The main subject in this research study is to try to understand the link between legitimacy upholding and CSR reporting, which in this case is sustainability reporting. In this research study we examine how companies’ legitimacy can be damaged by a scandal. This essay takes a closer look at 8 companies that have been through a scandal and this study aims to evaluate how and why they try to re-legitimize themselves after a scandal has happened. The study uses a qualitative content analysis where we have examined companies’ sustainability reports as a basis. We codified the sustainability reports are searched for underlying themes through an abductive analysis that could be used for evaluation. Our results suggest that organizations aim move from a symbolic to a substantial management style after a scandal with a concentration being on stakeholder appeals. Responsibility for the scandal can also deviate depending how big the scandals are as per our results. Our results are however highly anecdotal yet they provide a base for further research. Our results had been analyzed with the help of legitimacy theory, CSR in theory and stakeholder theory.

    Download full text (pdf)
    VT2020KF39
  • 4.
    Abdulrazek, Maha
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Prodanovic, Martina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Larsson, Rasmus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förtroende & Lojalitet: för Svenska Banker2022Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Bank meetings in person have decreased in the last few years because of the increased digitalization of the Swedish banks. Personal meetings have previously been regarded as important to create and maintain trust and previous research have shown that a decline in physical meetings leads to a decrease in trust. The Covid-19 pandemic has dramatically sped up the digitalization, partially because of new services but also due to the fact that the customers now use the previous services provided to a greater extent. A survey that was conducted during the pandemic showed that the trust in banks had decreased. The purpose of this study is to examine whether digitalization and service affects trust and whether trust affects the loyalty to the banks. This study is a cross-sectional study, based on a quantitative method with a deductive approach, where we gather survey data at one point in time. Our results showed that service and digitalization have an effect on trust for the Swedish banks and furthermore that trust has an effect on the loyalty. Our sample is based on students from the University of Borås and 104 people responded to our survey. The rest of this essay is written in Swedish. 

  • 5. 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.

    Download full text (pdf)
    FULLTEXT01
  • 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.

    Download full text (pdf)
    fulltext
  • 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.
    Ahlander, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olsson, Magnus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Davidsson, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Storytellings effekter: på individens upplevda tillhörighet- och samhörighetskänsla.2020Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Using the communication tool storytelling, in group processes is very popular. Storytelling can be used to motivate group members to collaborate and pursue common goals. Humans have many different needs, but one of the biggest and most important, besides food and water, is the need to belong. The need to belong can be met by being involved in different group constellations. A well-tested model in group psychology is the FIRO model, which suggests that all groups go through different stages in their work towards pursuing their common goal. How well the group manages to create the unity that the individuals in the group strive for depends on how well the group works in the respective stages. The purpose of this essay is to investigate whether individuals feel that they have a stronger sense of belonging and faster achieve an affinity sense of belonging to their assigned group, if storytelling is used as a communication tool. A quantitative research method has been implemented by collecting databased on an experimental study. Ninety questionnaires were collected and analyzed, where the participants were divided into two different experimental groups. Based on a scenario they were then asked to answer the questionnaire where half of the surveys contained a scenario with storytelling, and the other half contained a scenario without storytelling. From the essays result, it was found that storytelling contributes to individuals feeling a stronger sense of belonging to their assigned group. Storytelling does however not contribute to individuals faster achieving an affinity sense of belonging to their fellow group members. The essays results aim to be applied to different types of working groups. By a working group, we refer to different types of groups within different subjects such as professional groups, study groups and training groups etcetera. In this essay, these groups will be referred to as assigned groups. This is done to minimize the risk that the reader will confine themselves to focusing solely on working groups within organizations. The following essay is written in Swedish.

    Download full text (pdf)
    VT2020KF07
  • 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.

    Download full text (pdf)
    KF_2018_1_01
  • 14.
    Ahlstrand, Lucas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Armå, Julia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redovisningen av FN:s globala miljömål: En kvantitativ studie om samverkan mellan företagens egenskaper och redovisningen av FN:s globala miljömål2021Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Companies today are constantly audited and the requirement to show transparency is becoming more and more in demand from the stakeholders. The external demand for communication from the companies about how they work with sustainability is no exception. Sustainability reporting is, according to Swedish legislation, not a particularly detailed law so companies have a great opportunity to communicate what the stakeholders demand and what they themselves wish to communicate. In 2015, the UN created Agenda 2030, which covers our world's major economic, social and environmental problems. Agenda 2030 is based on the UN's 17 Sustainable Development Goals (SDGs) that can be used by companies and other organizations as an accounting tool to communicate their economic, social and environmental impact. With this as a starting point, this study aims to investigate how the companies' characteristics interact with the extent to which the companies report SDG. This study is a quantitative study that, with the help of a designed assessment template, encodes 100 sustainability reports from companies listed on the Stockholm Stock Exchange's mid and large caps lists. By using the assessment template, the dependent variable SDGpoäng was created, which has been used to test collaboration with the company's characteristics. The tested characteristics were the size of the companies, profitability, capital structure, gender distribution within the board and industry. Through statistical tests, the given hypotheses could be answered and the results show that the characteristics size and industry interact with the extent to which companies report SDG. The results show that the industry Basic materials reports SDG to the highest extent, while industries of finance and healthcare report to the lowest extent. The results of the study contribute to the theory of how companies' characteristics interact with the reporting of voluntary sustainability information. The study is written in Swedish.

    Download full text (pdf)
    Vt2021CE17
  • 15.
    Ahlström, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Stockelid, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jarnevall, Andrea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencer marketing: En kvalitativ konsumentstudie om hur betalda samarbeten påverkar trovärdigheten till en influencer2022Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to contribute to a deeper understanding of the factors that affect an influencer's credibility by investigating how the credibility of an influencer is affected by paid collaborations.

    Method: In order to be able to answer the purpose and gain a deeper understanding of the subject, a qualitative study has been conducted through semi-structured interviews. The essay has an abductive approach as a starting point. Thirteen semi-structured interviews were conducted with individuals who were suitable for the study according to developed respondent criteria.

    Theoretical framework: The theoretical starting point of the thesis is existing theories about influencers and advertising on social media. Furthermore, “The source credibility model” (Ohanian 1990) serves as a theoretical starting point for the study as the model describes credibility through four concepts that served as a starting point for shaping the essay's interview guide.

    Results: Based on the respondents' views on paid collaborations, three themes have been identified that together or individually affect the credibility of an influencer. The first theme "Amount" aims to describe how the amount of paid collaborations can affect an influencer's credibility. The second theme "Time" aims to describe how the contract period of a collaboration can affect an influencer's credibility. The third theme "Congruence" aims to describe how the congruence between a brand and a product can affect an influencer's credibility. These three themes can independently or together affect credibility. These themes add to previous research by clarifying additional factors that affect the credibility of an influencer. 

    This thesis is written in Swedish.  

    Download full text (pdf)
    VT2022KF04
  • 16.
    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.

    Download full text (pdf)
    VT2016KF06
  • 17.
    Ahmad, Sadaf
    University of Borås, Faculty of Textiles, Engineering and Business.
    Non-profit Organizations: Development of nonprofit organization’s sustainability reports2021Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. In addition, the study will analyze how sustainability accounting reports meet the stakeholder's information needs. Given the prevailing issues and purpose of the study, a qualitative method is relevant to this study. The selection of organizations is based on organizations' availability of sustainability reports for the assessment period. In this study, non-probability selection was chosen, where the selection was made through a preliminary investigation. The study is based on a secondary data method which is a flexible and appropriate approach.  

    This thesis consists of empirical studies that will help strengthen the quality of the study. The data collected in the empirical data have been analyzed on the basis of the theoretical frame of reference. Frame of reference in this thesis is based on sustainable development, sustainability accounting, Venn diagram of sustainable development, triple bottom line and stakeholder theory. The empirical data in this thesis consists of Red Cross Sweden, Save the Children Sweden and WWF.  

    Based on the result of this thesis, the parameters under dimensions, environmental responsibility, social responsibility and financial responsibility in each organization have similarities. For example, the environmental requirements for purchasing and procurement are seen in both the Red Cross' and Save the Children's sustainability reports. Another example of similarity that can be seen in all three organizations' sustainability reports is gender equality and diversity. The organization's focus for different parameters in sustainability reports depends on the type of business they have. The development of each organization's sustainability reports in 2017 has been remarkable. Prior to 2017, Save the Children was a pioneer in presenting sustainability reports. While the Red Cross and WWF began to present sustainability reports in 2017. According to their stakeholder analysis, all three respective organizations have included all parameters that are important to their stakeholders. Through their dialogues with both internal and external stakeholders, the respective organizations meet the stakeholders' need for information. 

    Download full text (pdf)
    VT2021CE36
  • 18.
    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.

    Download full text (pdf)
    VT2019CE08
  • 19.
    Ahrnberg, Jonathan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Andersson, Rasmus
    University of Borås, Faculty of Textiles, Engineering and Business.
    K3 vs IFRS: Påverkan på de finansiella rapporterna vid kapitalisering av leasing2020Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. What lead to the discussions is that a large part of the leasing was handled outside of the balance sheet. The discussions have finally resulted in IASB issuing a new leasing standard, IFRS 16, which replaced the previous standard IAS 17. With IAS 17, the lessee could classify his leases as operational or financial, with IFRS 16 all leases should be considered financial. IFRS 16 came into force on January 1, 2019, which meant that all companies applying IFRS had to capitalize all major leases during the financial years that began in 2019. In Sweden, it is still possible for lessees to classify their leases as operational if the lessee applies the Swedish K3 Rules. The advantages of operating leasing have been considered to be that the lessee can take a greater financial risk without being noticed, by keeping debts outside the company's balance sheet. Companies that apply IFRS will have financial reports that differ from the financial reports presented by companies that apply the K3 regulations. IFRS 16 is in its application very dependent on the discount rate used to calculate the present value of the leasing agreements. The purpose of the study is to examine how the layout of the financial reports differs in its handling of leasing depending on whether a company chooses to apply IFRS or whether the company chooses to apply K3 in its accounting. The purpose is also to examine how different interest rates affect the management of leasing in accordance with IFRS and to investigate whether there are any advantages and disadvantages for stakeholders when comparing and analyzing different companies that can be derived depending on which of the regulations are applied. We have investigated this by constructing typical cases where we applied the various regulations. The empirical data that, which has been generated from our typical cases, has been analyzed and interpreted from a stakeholder perspective with the help of various selected financial key ratios and the qualitative characteristics of useful financial information. The results of the study show that the majority of the financial key ratios, due to changes in the financial reports, are affected when a company applies IFRS instead of K3. The financial key ratios in some respects represent a company that is less financially strong when IFRS is applied. On the other hand, a company that applies IFRS exhibits better and more efficient operational operations in the cash flow analysis. Our conclusion is, despite the fact that certain financial key ratios have been negatively affected, that IFRS should be the regulatory framework that is preferred by stakeholders with regard to the management of leasing agreements. The reason is the more faithful representation that the company shows by applying IFRS. This study is hereafter written in Swedish.

    Download full text (pdf)
    VT2020CE14
  • 20.
    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. 

  • 21.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Introduction to design business management2015Other (Other academic)
  • 22.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish School of Textiles.
    Rethinking textile fashion: A research agenda2015Other (Other academic)
  • 23.
    Aksöz, Georg
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Moya Brenelli, Sebastian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bador, Armand
    University of Borås, Faculty of Textiles, Engineering and Business.
    Artificiell intelligens roll i små och medelstora tech-företags (SMF) tillväxt och framgång: En studie om tech-företagens tillväxt och framgång med stöd av AI2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The objective of this research is to explore and evaluate the function that artificial intelligence (AI) has in the growth and success of small and medium-sized technological enterprises. The aim is to examine how these organizations can optimize the use of AI in a continuously changing environment, and identify both the opportunities and challenges related to the integration of AI. The research intends to enrich knowledge in this domain and facilitate progress within the technology industry. It is grounded in three qualitative interviews conducted in a semi-structured format, and theory collection. The interviews provided extensive insights while the theory collection supplemented the findings, resulting in a comprehensive data collection approach. The outcomes of the interviews, supported by pertinent theories, disclosed that AI is a key factor in enhancing efficiency and success in companies. However, certain threats were identified, including a lack of trust in AI to make complete decision-making, concerns regarding privacy and ethics, and information security.

    Download full text (pdf)
    VT2023KF01
  • 24.
    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.

    Download full text (pdf)
    fulltext
  • 25.
    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)
  • 26.
    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)
  • 27.
    Aldeen Khaled, Nour
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    El Imam, Aiman
    University of Borås, Faculty of Textiles, Engineering and Business.
    Amiri, Sofia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitaliseringen inom revisionsbranschen: En kvalitativ studie om hur AI kommer att påverka revisionsbranschen2022Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Digitalization and automation programs have been developed for all major jobs due to the effectivization that it brings. Artificial intelligence is one of these phenomenon's that has been developed to streamline the overall work for an auditor. With this development phase that has been set in progress comes some minor consequences, these consequences can range from difficulties to adapt for the older generations to technical difficulties and internal problems that can cause quality and security risks. The aim of this study is to provide a deeper insight into the effects gained from this change where the focus is on quality and safety. Important automated tools in auditing such as artificial intelligence will be highlighted to provide a further improved understanding of its effects. By examining previous work and research articles to implement their insights on how automation and artificial intelligence has changed the overall efficiency and effectiveness for the auditor we concluded that Roger's adoption theory interwoven with our own study best. Furthermore, we interviewed ten auditors from different audit firms to provide their insight in this article. From the results of the interviews, we formed an analysis from the articles' empirical data that interwove the theory which we chose and from the analysis we concluded that the quality has not been negatively affected. Through the application of AI, the auditor has been able to focus on the major quality deficiencies that may arise. Important to notice that is the language of this study going to be in Swedish to the purpose of the study and the target group for it. 

    Download full text (pdf)
    VT2022CE07
  • 28.
    Aldåsen, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Marosan, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ledarskap på distans: En kvalitativ studie om hur ledarskap på distans påverkar relationerna mellan chef och medarbetare2022Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    At the beginning of 2020, our society was affected by the Covid-19 pandemic, which led to guidelines that meant several organizations implemented work at a distance. There has been a lot of discussion about how distance work has affected the organizations as well as the individuals that work in the organizations. The purpose of this qualitative study is to examine and create an understanding on how remote leadership has affected the relationships between manager and employee. In this study, the relationship between leader and employee consists of aspects such as support, communication and leadership at a distance from the perspective of both employees and leaders. Furthermore the study also aims to investigate whether the organizational structure, based on hierarchy, has any influence on the appearance of the relationships at a distance. By including leaders as well as employees in the collected empirical material, a broader understanding of the subject is created and a clearer insight emerges about the complexity of the leader's ability to lead and develop strong relationships at a distance. This study is primarily aimed at current and future leaders, in which the leaders can create an opinion and thereby acquire knowledge to be able to more easily plan and carry out their leadership at a distance in the future. The empirically collected material consists of14 interviews, of which two of the respondents are leaders and the rest are employees. The collected data was conducted on two major organizations in Sweden, one state-owned company and the other privately owned. Furthermore, in the empirical material internal documents in the form of guidelines linked to the telework by both organizations is also included. The results from the data collection primarily show that distance itself is not the decisive factor for how the relationships between employees and managers are affected by a work at a distance, but that it largely depends on the type of leadership that the manager exercises. Furthermore, we can state that communication is the factor that affects relationships to the highest degree at a distance, where digitalisation prevents body language from emerging as well as it does physically. Due to the leadership that the interviewed managers are characterized by, the organizational structure has not had any direct significance regarding whether relationships between manager and employees have been affected by remote work. In conclusion, we can state that a hybrid solution, where employees have the opportunity to work both from home and in the office, is seen as the most advantageous alternative from both the employees and managers point of view.

    Download full text (pdf)
    VT2022CE15
  • 29.
    Alhoumsi, Walaa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gamil, Nadine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencer endorsement via Youtube: Vilka faktorer påverkar konsumenters vilja att köpa skönhetsprodukter?: En kvantitativ replikationsstudie på den svenska marknaden.2022Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate the influence of social media influencers (SMI), electronic word-of-mouth (e-WOM) and perceived quality on Swedish consumers' purchase intention when it comes to beauty products recommended by beauty influencers on Youtube. This is to contribute to knowledge that companies can use as a starting point when creating their marketing strategies. The study is a replication of a study conducted by researchers Rosaria and Luthfia (2020) in Indonesia and thus the same method was used: a quantitative method via a web-based survey. It was answered by 127 respondents, of which 91 met the selection criteria as they were women between the age of 17 and 30 who followed a beauty influencer on Youtube. The results showed that both SMI and perceived quality have a significant influence on purchase intention, except for e-WOM. They also showed that all three factors collectively have a significant influence on purchase intention. In terms of future research, one suggestion would be to conduct a qualitative study on the same factors to gain a deeper understanding of why these factors have an influence.

    Download full text (pdf)
    VT2022KF01
  • 30.
    Ali Elmi, Idil Dahir
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Saidi, Imen
    University of Borås, Faculty of Textiles, Engineering and Business.
    Enhetschefers psykosociala arbetsmiljö: Krav kontroll och socialt stöd-modellen2020Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to gain a better understanding of how the work situation looks for unit managers in the municipal elderly care and how they experience their psychosocial work environment when it comes to job demands, control and social support in the workplace. There has been changes in leadership in the recent years and the outcomes has led to higher demands on unit managers where there is a specific pressure on goal management and decentralization. Previous studies have also shown that unit managers have limited resources, which leads to a higher workload, and affects both the job satisfaction as well as their health. we have chosen these three elements in order to see how they affect the unit managers work situation and psychosocial work environment in the elderly care. The study's empirical data consists of data collected from the study participants. Semi-structured interviews were used to conduct the data. To analyse the data collection, we chose to use the most common approach in qualitative method according to Bryman & Bell (2017) which is thematic analysis. The result of the study shows that the unit managers have reasonable demands, control over their and good social support in the workplace.

  • 31.
    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.

    Download full text (pdf)
    VT2017KF37
  • 32.
    Ali, Ilham
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samater, Miski
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konsumenters kanalstrategier i detaljhandeln: En kvalitativ studie om kanalstrategier innan och under pandemin2022Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    The Covid-19 pandemic and associated restrictions made it difficult for consumers to integrate both online and offline channels. The purpose of the study is to gain an understanding of how the pandemic has changed consumers' channel strategies in retail, and which channels consumers have begun to prefer to use when shopping. To study this, we have applied the Elaboration likelihood model to use collected empirical data to understand how consumers' information processing in online and offline channels shapes their strategies for combining channels. The data material consists of a qualitative method in the form of individual interviews and focus groups, with a total of 26 respondents. In connection with the pandemic, the results show that the respondents switched from making spontaneous to more planned purchases. The main reason for this change is that shopping in physical stores was not as fun due to the new restrictions that, among other things, caused the rehearsal rooms to be closed. The results also show that information processing in online and offline channels contributes to the creation of respondents' channel strategies. The respondents had different ways of processing the information presented to them, and from there devised channel strategies. In summary, we can state that depending on how the respondent processes the information presented, this in turn leads to the creation of channel strategies. This explains why the respondents who processed the information via ELM's central or peripheral channel had different channel strategies. 

    Download full text (pdf)
    VT2022MASF02
  • 33.
    Ali, Nazenin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olofsson, Hampus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundberg, Evelina
    University of Borås, Faculty of Textiles, Engineering and Business.
    ”Man samverkar där man samverkar skall”: En kvalitativ studie om hur företag kan dra nytta av sitt nätverk i processen att utveckla och bemöta digitalisering2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    There are several examples today of industries where a new company has changed how the core business is conducted. This has consistently occurred through implementation of technology in an otherwise traditional industry. Much has been written on how disruptive companies operate, but there is a lack of knowledge concerning how established companies are affected and adapt their operations. A prominent difference between the disruptive and the established companies is that the established companies have an existing network to rely on. The purpose of this study is to increase the understanding of how a company’s network is affected by digitalization within the industry as a result of a disruptive innovator’s establishment in the industry. The study applies the ARA-model, ecosystem and the concept of servitization as a theoretical framework. An abductive research approach is applied, with a qualitative method and case study as its research strategy. The automotive industry is chosen as a suitable industry for the study, and Volvo is chosen as the case company. The empirical material consists of sixteen semi-structured interviews and secondary data. The interviews were conducted both at the case company and with informants in the case company’s network, which is analyzed using thematic analysis. The study’s findings identified three themes: digitalization, collaboration, and a physical and digital synthesis. The conclusions of the study is that competitive advantages are acquired through collaboration, where shared resources lead to an increased efficiency. The configuration of new actor roles makes this process possible. Digitalization and servitization has shown to be mutually reinforcing processes that collectively promote the implementation of an ecosystem. Through the entire process, the disruptive innovator is a driving force.

    Download full text (pdf)
    VT2023MASF01
  • 34.
    Alijan, Zeynab
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ten, Valeria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Solati, Farinaz Esmaeli
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nya utbildningskravens påverkan på rekrytering av revisorer: De ideala egenskaperna samt efterfrågan på kunskaper och erfarenheter2020Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Today’s society is developing in a high paced environment and in line with this high pace an expansion is occurring in the accounting profession which is also creating a development in the industry. Since there is a possibility of scarcity in the future the demand for the accounting profession has increased. Thus, back in 2018 the authority changed the qualification requirements to become a certified accountant. Hence, to attract the population to apply for an accounting degree. The purpose of this study is to identify the requirements desired by the employer while in an accounting recurring process, both prior and subsequent the amendment of the law, furthermore whether a change has occurred. The data collection method has been in the form of document study, by reviewing job advertisements designed for the accounting profession then examining the requirements on personal abilities, experiences as well as knowledge desired before and after amendment of the law. 100 job advertisements were examined, the first 50 refer to prior and the remaining 50 refer to following the amended education requirements. The result was visualized on separate tables and charts. The study shows that the desire for personal abilities has reduced on the advertisements since the change in the requirements. Hence, after the change in law the employers are focusing on education and work experiences as these are more demanded in the job advertisements. Though, the view on the ideal characteristic in comparison with the previous research has not changed much. The personal characteristics that were mentioned in the previous research was ability to work as part of a team, independent, communication, analytical and ability to work professionally. However, the difference between the prior research and this study, demonstrates the importance characteristics in a professional accountant also includes the ability being driven, business behavior, service oriented, flexible, accurate and goal oriented. As a suggestion this study can be used for future studies and to take a further step into performing an interview for an accountant profession. For the reason being to comprehend a detailed image of how the accounting profession has been affected by the amendment of the law. This study is written in the Swedish language.

    Download full text (pdf)
    VT2020KF03
  • 35.
    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.

  • 36.
    Alm, Håkan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Panyapiwat Institute of Management.
    Chotiyaputta, Veerisa
    Panyapiwat Institute of Management.
    Bejrakashem, Sasi
    Panyapiwat Institute of Management.
    Factors Influencing Mobile Payment Adoption By Silver Generation In Thailand And Sweden2022In: Social Science Asia, E-ISSN 2229-2608, Vol. 8, no 2Article in journal (Refereed)
    Abstract [en]

    This paper aims to examine the factors that influence the willingness to adopt mobile payments and the behavior intention to adopt among Thailand and Sweden's older adults. The developed Unified Theory of Acceptance and Use of Technology model was adopted as a conceptual framework and a measurement for this study. The five factors include performance expectancy, effort expectancy, social influence, facilitating conditions, and perceived risk are the independent variables plus the behavior intention to adopt mobile payments as a dependent variable. A quantitative analysis approach has been chosen to obtain data that can be statistically analyzed and compared. A total of 303 of the target respondents in Thailand and Sweden were collected through self-administered questionnaire surveys and analyzed with ADANCO with the partial least square method. The empirical results revealed a significant relationship between most factors with effort expectancy as the only insignificant determinant. For instance, the findings show that social influence has a substantial positive impact on the Thais and a significant impact on Sweden's willingness to adopt mobile payments. Further, perceived risk was found to negatively impact the adoption of mobile payment services in both countries. Still, the fear of losing money was significantly less in Sweden than in Thailand.

    Download full text (pdf)
    fulltext
  • 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.

    Download full text (pdf)
    fulltext
  • 38.
    Alriksson, Victor
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ankarberg, Isabella
    University of Borås, Faculty of Textiles, Engineering and Business.
    Beslutsfattande: En studie av näringslivet i Borås2019Independent thesis Advanced level (degree of Master (Two Years)), 240 HE creditsStudent thesis
    Abstract [en]

    Decisions can be made by following a rational model or by irrational bases. When decisions is based on irrational grounds the decision can follow the person's intuition, which is based on earlier experience. The individual might say they follow their intuition but in reality they are affected by their feelings. A problematic detail both for scientists and decision-makers when trying to analyze if they made a rational decision is that the brain actually have made a decision several seconds before it reaches your mind. In reality this means that it is almost impossible to know if a decision really is rational.The purpose of this essay is to study 47 decision-makers that are working in companies which are members of E-handelsstaden Borås. We have studied the decision-makers with the help of a questionnaire that shows how they describe the decision-making process from an idea to a decision. The answers from the questionnaire helped us to understand if they described their decision-making process as being based on a rational model. The analysis is done by reading relevant decision theory and literature which is compiled in the frame of reference.With our study we can come to the conclusion that there's a difference between men and women in how rational they describe themselves. In a comparison of the questions it shows that women describe themselves more rational than men in six out of nine cases. Both men and women aren't fully rational, in fact in average they are bounded rational. It means that they realize it's not possible to make fully rational decisions because of external factors which can affect the decision process.Note that the study is written in Swedish.

    Download full text (pdf)
    VT2019CE04
  • 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.

    Download full text (pdf)
    VT2015KF28
  • 40.
    Alvarsson, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Izetovski, Edvin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Resultatjustering genom goodwill2023Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    When IFRS 3 was issued in 2005, this meant that companies must annually test the need for impairment according to IAS 36 and abandon the old depreciation method. This meant that company managers would now assess whether there was a need to write down the company's goodwill, and the assessment that company managers must perform according to IAS 36 entails subjectivity and thus also discretion. The subjective space can be used by company managers to manipulate the result opportunistically, something that can be influenced by company managers' salary incentives, i.a. from stocks, and character traits. The results in previous research are not uniform regarding the relationship between shareholdings of managing directors and goodwill write-downs, while gender appears to play a role as previous studies show that women tend to use more conservative accounting and adjust the results to a lesser extent. The purpose of the study is thus to investigate whether the CEO's share-related incentives affect goodwill impairment, and whether the CEO's gender has a moderating effect on the relationship. A quantitative method is applied in the study, where data is collected manually from companies' annual reports and through Refinitiv during the period 2016–2021. The results of the study show a positive relationship between the shareholding of CEOs and goodwill write-downs. Furthermore, the results in the study also demonstrate a reinforcing positive relationship when the CEO's gender is included as a moderating variable for the size of the goodwill write-down, in contrast, the study shows an insignificant result regarding the decision to write down goodwill when the CEO's gender is included as a moderating variable. 

    Download full text (pdf)
    VT2023CE20
  • 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.

    Download full text (pdf)
    fulltext
  • 42.
    Amso, Jina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Muka Mabundi, Princesse
    University of Borås, Faculty of Textiles, Engineering and Business.
    Controllerns roll: ur ett hållbarhetsperspektiv2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Background: Sustainability has become a global trend that has affected people, companies and organizations around the world. Most organizations today integrate sustainability into their operations in various ways. The role of a controller undergoes constant development where the controller's role nowadays includes several strategic tasks. The role has changed over the years where the duties have been affected by global trends, such as sustainability. Purpose: This study aims to create a greater understanding of how an organization's sustainability work has affected the role of the controller and how sustainability is implemented in practice by the controller in the organization. Methodology: The methodology that this study uses is based on a qualitative method where semi-structured interviews have been conducted with eleven controllers from various organizations. A thematic analysis has then been used to categorize the results. Result: The results of the study show that sustainability has affected the controller's role in an indirect way, where the controller's working methods have become more sustainable while the actual tasks of the controller have remained unchanged. On the other hand, the study shows that the controller has embraced financial sustainability while the other two dimensions of sustainability have been neglected. The result shows that the controller has a certain collaboration with the organization's sustainability officer. This collaboration is based on the controller contributing his/her expertise within the financial aspect while relying on the sustainability officer to be responsible for the other two dimensions of sustainability. Recommendations för further studies: For further research, we make recommendations to investigate whether sustainability integration in the controller's work differs if the controller works in the private sector or the public sector. Another suggestion is to investigate whether the three dimensions of sustainability are integrated in the duties of a sustainability controller. 

    Download full text (pdf)
    VT2023KF33
  • 43.
    Amsso, Laila Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Merhebi, Jad
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kocevski, Kristian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hur gröna är gröna initiativ, egentligen?: En studie om den hållbarhetsrelaterade marknadsföringens inverkan på kritiska antikonsumenter2021Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Many companies are starting to become engaged in environmentally related questions due to the severe climate crisis today, and the pandemic has in fact contributed to this awakening. This is something that is quite remarkable in the marketing campaigns of companies. At the same time, the anti-consumption movement is growing steadily and we are starting to see a broader interest in eco-friendly initiatives all around the world. The purpose of this study grew from the interest of both of these issues simultaneously. This led us to discover a gap in this field where we’ve noticed that previous studies have focused mainly on understanding why individuals choose to withstand consumption, whereas a focus on how anticonsumers interpret marketing, is missing. The purpose of this qualitative study is to shed light on anti-consumption and gain a deeper understanding of anticonsumers’ perception of, and association to, different marketing strategies. In this study we used attribution theory as a guide for our analysis of the result. In addition to that, we have used a content analysis method to analyse the transcriptions of the semistructured interviews we held with anticonsumers. The result of this study shows that anticonsumers are overall sceptical of all different marketing initiatives. Anticonsumers attribute motives to companies' marketing and, broadly speaking, they associate greenwashing to green initiatives. On the other hand, they are more positively inclined towards green demarketing. Six different key categories have been identified and seem to have a broad significance for how marketing is interpreted. These categories are – “Quality – more important than advertisements”, “Marketing creates unnecessary needs”, “Reference groups are stronger than marketing”, “Transparency – fundamental in marketing”, “Skepticism within CSR-initiatives” and “Circular marketing is appreciated”. This essay is written in swedish. 

    Download full text (pdf)
    VT2021KF16
  • 44.
    Andeberhan Kalab, Hermella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gazic Talundzic, Erna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Elio, Isabella
    University of Borås, Faculty of Textiles, Engineering and Business.
    Distansarbete – mellanchefers roll: En kvalitativ studie om hur mellanchefer bidrar med arbetstillfredsställelse vid distansarbete2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    A qualitative study on how middle managers influence employees' job satisfaction when working remotely has been carried out from 12 semi-structured interviews. The questions were based on answering how middle managers motivate their employees when working remotely, and how work motivation is affected by relationships and communication. The theoretical starting points to which this study has related are Maslow's and Herzberg's motivational theories. The theories have shown that employees' job satisfaction is affected by what the relationship and communication with the middle manager looks like, and thus affects the perceived work motivation. In the matter of relationships, trust has also been an essential concept. Under the frame of reference, there has also been discussion about transformative leadership, which is dominant within the research on remote work. Based on the study's analysis, six overarching themes have been developed to answer the research questions. (1) clarity in communication to avoid misunderstandings, (2) openness, (3) responsiveness, listening to what the employees need, (4) taking the initiative for individual communication, (5) contributing to the feeling of community and being part of a "context" and (6) show trust in their employees. The conclusion is that middle managers influence employees' job satisfaction by establishing a good relationship with their employees. In order to establish a good relationship, good communication is required, which in turn leads to the middle manager being able to influence work motivation. When an employee experiences job satisfaction, it contributes to work motivation. Thus it demonstrates that the relationship and communication between middle manager and employee affect work motivation. The essay's language is Swedish. 

    Download full text (pdf)
    VT2023KF27
  • 45.
    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.

    Download full text (pdf)
    VT2018CE18
  • 46.
    Andersen, Josefine
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Asci, Melisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bredberg, Erica
    University of Borås, Faculty of Textiles, Engineering and Business.
    Det påtvingade distansarbetets påverkan på medarbetare: En kvalitativ studie om medarbetares upplevda arbetstillfredsställelse och arbetsmotivation under Covid-192021Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate employees perceived work satisfaction and work motivation during the obligated teleworking that has emerged due to Covid-19. The study has its theoretical basis in Herzberg two-factor theory to explain and analyse the respondents perceived work satisfaction, and self-determination theory to explain and analyse the respondents work motivation. A qualitative study was conducted where fourteen semi structured interviews took place. The selection of participants was limited to Swedish employees who work in an office. The results shows that the biggest change respondents perceived was communication between co-workers and managers. The respondents describe a decline in social contact, and they perceive a negative effect regarding their relationship between co-workers and managers. The result shows a greater perceived autonomy and flexibility linked to work arrangement. The study does not draw a general conclusion but what can be stated is that the work motivation is lower due to a negative effect on relatedness and that the autonomy leads to a higher work motivation. The negative effect on respondent’s relationship between co-workers and managers leads to a higher dissatisfaction. The study is written in Swedish.

    Download full text (pdf)
    VT2021KF17
  • 47.
    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.

    Download full text (pdf)
    VT2019CE21
  • 48.
    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.

    Download full text (pdf)
    VT2019CE02
  • 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.

    Download full text (pdf)
    VT2016CE22
  • 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.

1234567 1 - 50 of 1210
CiteExportLink to result list
Permanent link
Cite
Citation style
  • harvard-cite-them-right
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf