Change search
Refine search result
1234567 1 - 50 of 589
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • 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. 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.

  • 2.
    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.

  • 3. 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.

  • 4. 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.  

  • 5.
    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.

  • 6.
    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.

  • 7.
    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.

  • 8.
    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.

  • 9.
    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.

  • 10.
    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. 

  • 11.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Introduction to design business management2015Other (Other academic)
  • 12.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish School of Textiles.
    Rethinking textile fashion: A research agenda2015Other (Other academic)
  • 13.
    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.

  • 14.
    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)
  • 15.
    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)
  • 16.
    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.

  • 17.
    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.

  • 18.
    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.

  • 19.
    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.

  • 20.
    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.

  • 21.
    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.

  • 22.
    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.

  • 23.
    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.

  • 24.
    Andersson, Jennie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bazso, Tove
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers på Instagram: en studie om kvinnors köpbenägenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 25.
    Andersson, Jimmy
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jellhag, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    IFRS 13 inverkan på finansiell rapportering av förvaltningsfastigheter: En komparativ studie mellan svenska börnoterade fastighetsbolag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 26.
    Andersson, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avsättningar som Earnings Management: En komparativ studie av noterade bolag på NYSE och Nasdaq OMX Stockholm2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 27.
    Andersson, Lisette
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Flodin, Liza
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ta steget utanför din komfortzon: en studie kring generation Y: s definition av framgång2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 28.
    Andersson, Magnus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sällström, Jakob
    University of Borås, Faculty of Textiles, Engineering and Business.
    Välgörenhet är kryddan av rikedom: filantropi inom svenska företag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 29.
    Andersson, Roy
    et al.
    University of Borås, Swedish School of Textiles.
    Hilletoft, Per
    University of Borås, Swedish School of Textiles.
    Manfredsson, Peter
    University of Borås, Swedish School of Textiles.
    Hilmola, Olli-Pekka
    University of Borås, Swedish School of Textiles.
    Lean Six Sigma strategy in telecom manufacturing2014In: Industrial management + data systems, ISSN 0263-5577, E-ISSN 1758-5783, ISSN 0263-5577, Vol. 114, no 6, p. 904-921Article in journal (Refereed)
    Abstract [en]

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

  • 30.
    Andersson, Roy
    et al.
    University of Borås, Swedish School of Textiles.
    Manfredsson, Peter
    University of Borås, Swedish School of Textiles.
    Hilletoft, Per
    University of Borås, Swedish School of Textiles.
    Lean Six Sigma strategy: A case study from Sweden2014Conference paper (Refereed)
    Abstract [en]

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

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

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

  • 32.
    Andersson Stridh, Sandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Johannes
    University of Borås, Faculty of Textiles, Engineering and Business.
    Från sponsorskap till partnerskap2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 33.
    Andersson, Tove
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Viktoria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fastighetsbranschens val av redovisningsregelverk – RFR 2 eller K3?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 34.
    Aneja, Arun P.
    et al.
    DuPont Company.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ambidexterity drivers in plural business models’ (pBMs’) value-structure: an explorative study from DuPont2016In: From Science to Society: Innovation and Value Creation, University of Cambridge, 2016Conference paper (Refereed)
    Abstract [en]

    This paper investigates how can ambidexterity be detected and classified in plural business models (pBMs) at the level of their underlying value-structure (value- creation and extraction), and what are the drivers. Such pBMs are run by multi-national firms to accommodate various technologies and innovations however is stressful due to inherent incompatibilities and conflicts between them. Existing scholarly discussion is limited in exploring this issue, from a value generation perspective, essential to identify where to and how to commit resources in these pBMs. The paper builds upon an explorative study of six successful product cases (and their associated business models) from DuPont’s Textiles Fibre Division (DTFD) to show how exploration and exploitation generates resultant trajectories along value- creation and extraction mechanisms, respectively, in a product. Consistent and inconsistent combinations of these trajectories along the value-structure results in four differential drivers of pBMs, viz. (i) technological breakthrough, (ii) market-back technology, (iii) continuous technology, and (iv) continuous market-back, thus characterizing their inherent ambidexterity. These ambidexterity tendencies are along value- creation and extraction mechanisms.

  • 35.
    Aneja, Arun
    et al.
    College of Engineering and Technology, East Carolina University.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business. University of Borås.
    Textile Sustainability: Living Within Our Means2015Conference paper (Other academic)
    Abstract [en]

    Sustainability is defined by Brundtland as “….development that meets the needs of the present without compromising the ability of future generations to meet their own needs”. An evaluation of the current ‘pulse of the planet’ which consists of nature’s core business of creating diversity, abundance and continuance yields a bleak future. It suggests limited supplies of natural resources that pose an obstacle to future worldeconomic growth. This paper makes an assessment of a sustainable future for textiles based on economic, social,and environmental dimensions. Both strategic and tactical remedies for the textile value chain are provided. Thecollective actions suggested will not ensure success but rather provide a framework for a better and safer planet.

  • 36.
    Aneja, Arun
    et al.
    East Carolina State University.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Textile Sustainability: Major Frameworks and Strategic Solutions2015In: Handbook of Sustainable Apparel Production / [ed] S. S. Muthu, CRC Press, 2015, p. 289-306Chapter in book (Refereed)
    Abstract [en]

    Sustainability is commonly defined as “….development that meets the needs of the present without compromising the ability of future generations to meet their own needs”. An evaluation of the current ‘pulse of the planet’ which consists of nature’s core business of creating diversity, abundance and continuance yields a bleak future. It suggests limited supplies of natural resources that pose an obstacle to future world economic growth. In this context, the work makes an assessment of a sustainable future for textiles and apparel industries based on economic, social, and environmental dimensions along the major emergent patterns highlighted in 8 critical sustainability frameworks (viz. ecological footprint, natural step, natural capitalism, industrial ecology, cradle-to-cradle, bio-mimetic, ZERI, and planetary boundaries). A fundamental mind-shift in these industries by identifying various components of non-sustainability is suggested. Such deeper insights and collective changes will not provide solutions to ensure success but rather provide a holistic and integrated systems perspective to give rise to this major transformation. 

  • 37.
    Anita, Radon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sundström, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Behre, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Adding Value through In-store Self-Service Technology in Retailing2016Conference paper (Other academic)
    Abstract [en]

    Introduction

    Technology-facilitated transactions have become an increasing part of retail encounters and customers, in some instances, are interacting with technology more than firm employees to create service encounters. Acceptance and adaption of new technology in store is dependent on several factors such as personality. Previous studies (Demirkan & Spohrer, 2014) suggest that product information and search process in store can be supported with the help of digital technology. It is suggested the infusion of technology can enhance service encounters by making them more expedient and efficient and thus, satisfying (Bitner, Ostrom, and Meuter 2002; Meuter et al. 2000). Giebelhausen et.al. (2014) suggest that the interplay between frontline technology use and service encounter evaluations may be more complex than it seems, and it is also suggested that technology-enriched retail environments affects relations between consumers, employees, and retailers (Pantano, and Migliarese, 2014).

    Academic literature has very much focused on the interpersonal dynamics of service-encounters (Bettencourt and Gwinner 1996; Bitner, Booms, and Tetreault 1990; Fischer, Gainer, and Bristor 1997; Goodwin 1996; Hartline and Ferrell 1996) that has extensively been explored, but to a lesser extent has research investigated customer interactions with technological interfaces (Bitner, Brown, and Meuter 2000; Dabholkar 1996). In their extensive exploration of a wide range of SSTs Meuter et.al. (2000) called for further research examining what motivates people to use an SST, how people would go about learning their role as it relates to interacting with an SST, and also what factors that limit perceived ability to interact with SSTs.The purpose of this study was to evaluate the value added by retail in-store self service technology for consumers. Important aspects of the SST interaction include the perceived service, the purchase intentions and interaction with the sales personnel.

    Experimental design and methodology

    Depending on their complexity, certain products are perceived as more difficult to buy than others. Within a retailing context complexity dimensions regarding products is not so often heard of, however, many customers perceive products as difficult. This is due to the fact that consumption of the product is important and mistakes are often made. In a research program within the University of Borås and Swedish Institute for Innovative Retailing, the Academic environment gather retailers that strive to innovate and help raise customer perceived value in the fixed store setting. While significant investments in innovative technology systems such as self-scanning, mobile platforms or digital payment methods, continue to transform the customer’s experience it also help retailers being more effective. One of the Swedish retailers (a large retail chain within home textiles) wanted to develop a new tool for customers in store, helping them to decide on what product to buy. The system developer connected to the research institute programmed an IT-pilot designed to help customers decide the right product, with the help of a decision tree-model. Products chosen to be a part of the decision tree were pillows and duvets/covers. For most people this may sound like an easy product to choose, but studies made within SIIR contradict this opinion, showing that these kind of products are perceived as very difficult to decide upon. You need to know how your pillow must be in terms of filling, material, size etc. You also need to know how warm your cover should be compared to how you sleep at night and how the temperature is in your bedroom among other things. The IT-pilot was programmed into a touch-screen based self-service computer station, and the layout was made according to the retailer’s format and colour.

    The overall design of the field study was a structured three day in-store experiment with a touch-screen based self-service device aiming for three groups of respondents. These were 1) loyalty card members 2) voluntary participants in the SIIR survey registry and 3) Walk-in customers. The respondent were either assigned to the SST-based IT-pilot, or the sales clerk, to simulate a purchase in a real retail environment. When the respondents had selected and located the chosen merchandise the mock purchase was interrupted, and the structured interviews were conducted.

     

    The IT-pilot was a computer with touch screen, where a software prototype of a SST-program was installed. The customers made choices on the screen and the software gave them appropriate recommendations based on a hierarchy of choices the customer made on the touch screen. The IT-pilot was placed centered on a wall, by duvets and pillows. When the customer had gotten a recommendation from the IT-pilot they searched for the item of preference in the store, without help from sales personnel. The simulated purchase was concluded and the respondents were asked questions from a questionnaire with different design depending on whether the respondent had experienced a SST-encounter or a sales clerk encounter. Two research assistants, collecting the data and reporting it to the researchers in the study, performed the questionnaires. The research design was experimental in the sense that the respondent never actually performed a real purchase; they were invited and asked to participate in a fictional purchase, going through the different phases in the purchasing process. Total sample in the experiment was 78 customers contributing to the data set.

    Results

    The average respondent in the study was a woman 47.1 years-old. Two respondents were male, thus reflecting the age and sex of the store’s targeted segment. Most respondents were relatively frequent visitors to the retail chain. 75.6 of the population visit a store one to two times every month, indicating an interest in the category. Less than 4% were highly infrequent visitors. Some used the internet regularly, but mobile platforms were seldom used, indicating a low internet maturity in the population.

    When asked how they perceived the importance of personal service, a majority of the respondents claimed it was high. However, the willingness to pay for better service was low. The self-stated computer literacy was high but their experience and willingness to use the internet retail options was low. The respondents were reluctant to try the SST-device, or at least hesitating, however, when educated they wanted to test the service. When asked which service was the best, the sales clerk or the SST, they preferred pre-purchase information sources such as employee encounters, and signs (including hang tags).

    The expected service level at the fixed store setting was high or very high before the experiments were carried out. Both the sales clerk and the SST, proving that both SST and sales personal delivered customer perceived value, fulfilled these expectations. The service experience, information quality and the match with preference were very good with the sales clerk. The SST received a somewhat lower rating compared to the personal encounter. The likelihood that the subject would actually purchase the product was slightly higher for the respondents who received service from sales personnel.

    Even if the recommended product is a good match for the customers’ preferences, we cannot conclude that there will be a purchase to finalize the sale. The product may not be important enough, or it can be difficult to find in the store. The product category in our experiment was considered very important by both the group serviced by the sales clerk and the SST group. However, those serviced by the sales clerk stated it was easier to locate the shelf where the recommended item was located, and to locate it n the shelf, than the group serviced by

    Discussion and Conclusions

    The study shows that customers perceive the SST as both simple and logical with a good layout and as a good basis for decision making. This is in line with previous research that suggests that customers can perceive an added value if SST is present in-store. Given the results it is also indicated that acceptance for SST such as the IT-pilot in this case is dependent upon both outcome and expectations. Customers in this study, who are customers of the home textile company that was the setting require high service but are not willing to pay for the higher service level. Their focus is on value for them personally as customers (i.e. price and service related to price), more than the ultimate shopping experience. It was also revealed that the SST-based IT-pilot used in this study was best utilized when used in combination with personal selling and was most appreciated when the store was very busy. This indicating that consumers appreciate having the option of customizing their own service experience given the variables of time, access to sales personnel and readiness and willingness to use SST devices. Further research should view the combination of SST and personal service in order to view consumer choice of medium for service encounters, particularly when purchasing so called complex products. Methodologically further research should view the results when a SST device is placed in-store and respondents are not invited to an experiment but interview after having used the device uninitiated by researchers.

    References

    Bettencourt, Lance and Kevin Gwinner (1996), “Customization of the Service Experience:

    The Role of the Frontline Employee,” International Journal in Services Industry Management, 7 (2), 2–20.

    Bitner, MJ. and Mary Stanfield Tetreault (1990), “The Service Encounter: Diagnosing

    Favorable and Unfavorable Incidents,” Journal of Marketing, 54 (January), 71–84.

    Bitner M.J., Brown S.W., Meuter M.L., (2000) Technology Infusion in Service Encounters,

    Journal of the Academy of Marketing Science, vol. 28, n. 1, pp. 138-149.

    Bitner M.J., Ostrom A.L., Meuter M.L., (2002) Implementing Successful Self-Service

    Technologies, Academy of Management Executive, vol. 16, n. 4, 2002, pp. 96-109.

    Dabholkar P.A., (2003) Understanding Consumer Motivation and Behavior Related to Self-

    Scanning in Retail, International Journal of Service Industry Management, vol. 14, n. 1, pp. 59-95.

    Demirkan, H., Spohrer, J. (2014) Developing a framework to improve virtual shopping in

    digital malls with intelligent self-service systems, Journal of Retailing and Consumer Services, Volume 21, Issue 5, pp. 860-868.

    Giebelhausen, Michael, Stacey G. Robinson, Nancy J. Sirianni, and Michael K. Brady (2014)

    Touch Versus Tech: When Technology Functions as a Barrier or a Benefit to Service Encounters. Journal of Marketing: July 2014, Vol. 78, No. 4, pp. 113-124.

    Meuter, Matthew L., Amy L. Ostrom, Robert I. Roundtree, Mary Jo Bitner (2000) Self-

    Services Technologies: Understanding Customer Satisfaction with Technology-Based Service Encounters. Journal of Marketing: July, Vol. 64, No. 3, pp. 50-64.

  • 38.
    Aofeng, Zhuang
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Han, Bao
    University of Borås, Faculty of Textiles, Engineering and Business.
    Virtual Reality in Marketing—An explorative study2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recently, virtual reality (VR), as a new form of technology is developing and evoking public interest. VR technology can provide an artificial realistic environment controlled by body movements. The technology has been applied in many areas for example movies and other entertainments. It provides interactive experiences and it is still developing to many other new fields like medicine and the military.It is exciting to look into how virtual reality technology can be helpful to some new areas such as marketing. The purpose of this thesis is to try to find out whether virtual reality technology, as a marketing tool, can attract customers’ attention more than traditional marketing tools.We choose IKEA as an experimental case study has been chosen as method for doing this research. We use IKEA’s virtual reality application on the Steam to do the experiment. IKEA is a big Swedish furniture retailer, which has stores all around the world. IKEA virtual reality application is a simulation of a kitchen environment. In the application, users can interact with virtual items such as cooking a meal with pan and meat balls. The application is available on the Steam, a digital distribution platform used for e.g. digital gaming. The thesis first introduces the background of virtual reality technology and marketing theory and then, analyzes marketing through virtual reality. We believe that the result of our experiment with IKEA’s application can be used as a reference for other companies.

  • 39.
    Aronsson, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gyllencreutz Wendeberg, Helena
    University of Borås, Faculty of Textiles, Engineering and Business.
    Är reshoring ett alternativ för modeföretagen?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problematisation

    In a constantly changing industry like the fashion industry, it is more important than ever to have a well-functioning value chain and efficient sourcing. Companies have outsourced their production during a long period of time, which has proven to be very effective in many cases. But some researchers now mean that it starts to appear a reverse trend, as companies instead start moving back production to generate benefits. This is a term called reshoring. The research mentions benefits with reshoring as a more efficient value chain, reduced risks and value creating for both consumers and the firm. A recurrent question is then if there only are benefits with reshoring or if there are negative aspects of the decision as well. Research suggests that reshoring will be the next big thing within sourcing but this is not something we have noticed has happened, yet.

    Purpose and method

    The purpose of this study is to investigate how Swedish fashion companies through sourcing can improve and make their value chain more efficient. We will also investigate if companies are open for the option to bring back production to Europe, known as reshoring. Since several researchers now believe that there will be a balance on how much of the production that moves away and moves home, we want to find out if this is something that lays within the interest of Swedish fashion companies. To find out, we conducted semi structured interviews with a number of companies that fit the purpose. The empiricism that was collected was then linked with the theoretical framework to be able to be analysed and answer our research question.

    Result and conclusion

    After an analysis was compiled we found that the interviewed companies did not share the researcher's positive image about reshoring. While the researchers talked about risks and increased wages in the Asian countries, the companies instead meant that they had secured the production in Asia for several years, using production offices and long-term relationships with their suppliers. To leave this for a move to Europe then felt unnecessary for the companies. In addition, companies claimed that Europe did not need to be safer than Asia. Our conclusion is therefore that the research on reshoring is very interesting and could be something in a possible future, but the fashion companies is not there yet and may not ever be there.The thesis is written in Swedish.

  • 40. Aronsson, Hanna
    et al.
    Hjort, Klas
    University of Borås, Swedish School of Textiles.
    Näslund, Hanna
    Torstensson, Håkan
    University of Borås, School of Engineering.
    Service delivery requirements of mail order/e-commerce customers: an important consumer insight2010In: Proceedings of Nofoma 2010, Kolding, NOFOMA , 2010Conference paper (Refereed)
    Abstract [en]

    Traditionally, mail order and e-commerce organisations view the consumers as one entity, meaning there is no differentiation of service. Research has shown that return levels depend on both age and lead-time, and consequently end user requirements are of great interest. This study investigates expected lead-time service requirements of one organisations mail order/e-commerce customers and measures the gap between the expected and the specified service. A case study was performed with one of the leading Swedish mail order/e-commerce organisations. The descriptive study combined qualitative and quantitative data answering questions regarding the consumer’s requirements and how they vary depending on age. This research is based on primary data from a customer survey with answers from more than 6 000 respondents. The proposition that the gap between specified and expected customer service requirements varies with age and lead-time was supported, thus indicating that mail order and e-commerce organisations should work closer with their customers. They should likely segment their customers and differentiate their service delivery. The presented research results describe what service requirements regarding lead-time are, and how they vary with age for customers of one organisation. There is a gap between the customers’ service requirements and the service specified/delivered by the case organisation and the gap varies with age as proposed. The only normative statement is that close cooperation between the case organisation and its customers is vital. How customers should be categorized and how to differentiate the service delivery will be topics of further research.

  • 41.
    Asphede, Gabriella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Amanda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitalakundrelationer: Enfallstudieinomdensvenskabanksektorn2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Digitalization is a current topic that is often observed in Swedish media.Through a focus on digital development, banks' customer relations nowadays have shiftedfrom physical interactions to be more of a digital relationship.Purpose: The study aims to deepen the discussion on digital customer relationships within theSwedish banking sector.Design/methodology/approach: The study has used an abductive approach to be able tocustomize theory after empiricism and vice versa. Using a qualitative method, empiricism wasgathered through semi-structured interviews. As a result of the purpose, a case study weredesigned. The intention was to deepen the understanding as to how the banks' customerrelationships have changed through the digital development. Ten interviews were carried out,in which all respondents were employees of one of Sweden's major banks.Findings: The study indicates that customer relationships have changed a lot during a shortperiod of time. Customers tend to more often interact in digital channels than visiting aphysical bank branch. Implementation of digital services has created several challenges forthe banks, mainly regarding security, availability, ease of use, and people in digital exclusion.However, digital channels have enabled the Bank to meet customers on a more regular basis,which according to the Bank itself creates a stronger and more stable relationship. However,turned up differeces between the study strategists and office workers, as they encounterdifferent types of customers in their everyday work.Originality/value: There is a lack of Swedish studies that discuss the topic of digitalizationwithin the Swedish banking sector. The essay therefore presents knowledge within thesubject, which can be used in further research.

  • 42.
    Assgård, Vicky
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rana, Rabia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisningens användbarhet: – En studie av motiv och mål hosföretag i miljökänsliga branscher2017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    By the end of the 1990’s, the integration of environmental and social issues commenced within the field of accountancy. It became increasingly important balance the social, environmental and economic issues. Today, it is not enough for organizations to report its financial aspects, because more companies are expected to draw up sustainability reports where they present their social and environmental impact. The purpose of this study is to generate knowledge about the goals and motives with which companies currently prepare voluntary sustainability reporting, along with researching the purpose it serves. An abductive approach has been applied in the study and a qualitative research method suited it best. The reason this method was best suited was because it was conducted based on specific theory that characterized the collection of raw data through interviews. Sustainability reports for 2015 was used as a tool for making an interview guide. In order to gain deeper understanding of the company's motives and goals as well as the usefulness of sustainability reporting today, semi-structured interviews were conducted with respondents from six companies in the textile and energy industry in Borås and Gothenburg. It was concluded that the motives and goals of companies use of sustainability reporting is that the reports are useful both internally and externally. The main motivation for establishing a sustainability report is to compile sustainability efforts. The companies are aware that their stakeholders have expectations of them, and a large part of the motivation for establishing a voluntary sustainability report is to meet their expectations. The report currently affects most of the internal processes that sustainability work is built around, as well as supporting companies when they follow-up the progress they make. Since the sustainability report is not considered comparable externally between companies, it was also concluded that it becomes difficult for consumers, for example, to compare companies 'reports with each other. This means that the sustainability report's usefulness from the companies' perspectives is not externally optimal, as the information is not considered to reach out, when respondents describe that the companies wish it would. This thesis is written in Swedish.

  • 43.
    Atterfors, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafsso, Julia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hemma bra men borta bäst?: En jämförelse mellan inshoring och nearshoringför hållbara företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problematisation

    During the 1990’s many companies moved their production to remote low cost countries to reduce their production costs and create an increased competitive advantage. Research has now shown that this trend is reversing and companies are now starting to move their production to their home country or a close by low cost country due to the revelation that the total cost did not increase. Placing the production in or near the home country can result in a lower total cost, reduced risks and an increase of value to the consumer. The production location choice can also strongly be influenced by the companies’ sustainability work. The majority of research is focused around the comparison of Sweden and a low cost country in Asia but very little research has been done comparing Sweden and Europe.

    Purpose and method

    The purpose of the study is to compare the strategies inshoring and nearshoring by investigating Swedish sustainable micro companies’ choice of production location. To compare the strategies we will evaluate these through the factors cost, risk and value. The empirical material will be collected through semi-structured interviews with companies producing in either Sweden or Portugal. The result will then be analysed and connected to the theoretical framework around Supply Chain Management, sustainability and the three factors above to answer our research questions.

    Result and conclusion

    After the empirical data had been analysed we saw that the companies more or less shared there searchers’ views on that a production in Sweden in many ways was more cost effective, less prone to risks and increased the value to the consumers due to the brand being perceived as more sustainable. Also the design of the product played a big part in the choice of production location, something the literature did not bring up. Our conclusion was that none of the sourcing strategies were considered the best, but the size of the company, product design and the choice of material affected which production country that was deemed the most suitable.

    This thesis is written in Swedish.

  • 44.
    Axelsson, Johanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svernlöv, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    CSR i modeindustrins mellanhandsföretag: en studie om integration och värdeskapande2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this qualitative study the buying activity for three smaller intermediaries in the Swedish fashion industry have been identified to compare similarities and differences. Further on we studied how CSR is integrated in the activity and which type of value these efforts create for the intermediary. The study was conducted through semi-structured interviews with CSR- and buying managers as well as a CSR- consultant who assists intermediaries in issues and strategies regarding CSR, to deepen our knowledge and gain further perspective of the area. The gathered empirical evidence has later been analyzed in connection with existing theories concerning CSR integration and value creation in order to reach a conclusion that also answers our research questions.

    The study has shown tendencies that CSR can be successfully integrated in an intermediary by letting it become a part of the company’s core activities and thereby permeate the entire organization. If the intermediary is successful with this part, value can be created in terms of brand strengthening and a good reputation as well as functioning as insurance for the future. We hope that this study can convey the importance of CSR for an intermediary and how it best can be integrated in the company’s buying activity.The following essay is written in Swedish.

  • 45.
    Axengren, Josefine
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Petersson, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att lyckas med strategisk planering och strategisk kontroll – En fallstudie på två svenska företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A competitive strategy is essential for a corporate’s success in their industry. The challenge is not only to design the strategy; it is to spread it throughout the organization. An integrated measurement system refers to support and control the activities and goals that leads to strategic success. Thus, earlier studies have shown that integrated measurement systems have contributed to improve large enterprises’ performances when applied in their businesses. However, this study refers to the gap of research on the use of integrated measurement systems and its impact on small and medium-sized enterprises (SME). This study focusses on two Swedish SMEs and research what characterize their qualities that contributes to strategic success. The study will also focus on how the SMEs apply strategic planning and strategic control in their business’s.The study was based on previous studies in the context of strategy. The interviews were conducted on two Swedish SMEs, and the respondents were people that are a part of each company’s management team that possess both knowledge and insight to the company’s strategic work.Our findings suggest that factors contributing to strategic success in SME’s are: the communication approach, the attitude of the employees and the organizational structure. The strategic planning in SME wasn’t based on a specific model to support the strategic planning. However, they use a similar methodical approach to implement the activities in the strategic planning process. Finally, the study also shows that SMEs use integrated measurement in terms of financial and non-financial measurements, where the financial measurements had a greater impact on the SME business’s.

  • 46.
    Bach, Carina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ek, Kenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Köpprocessen: APPlicering vid nedladdning av spelappar på smartphones2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Apps are today a big market since most people own a smartphone and thus are potential app consumers. Even though just a third of all Swedes pay for mobile games, hundreds of millions Swedish Crowns are spent buying apps each year. Games is the most popular app category in the Swedish App Store and Google Play, causing developers who are not making games struggle to be seen. An established model in marketing is the buying decision process, describing the entire process from need identification to evaluation of bought product. The understanding of areas affecting the different stages is important in order to successfully design effective marketing strategies.Since mobile games tend to be free, the buying decision process while downloading gaming apps may differ from the traditional process, since e.g. impulse buying behavior may happen in greater extent. Because the app market is still young, the research is limited. The purpose of this study is to look into the structure of the buying decision process for downloading gaming apps. To extend the understandings, areas affecting the different stages of the buying decision process are examined.Because there is no prior research addressing the studied area, a qualitative approach was performed in order to identify behavior patterns. 12 persons in the ages of 16-25 who play games on their smartphones participated on semi structured interviews, explaining their process for downloading a new mobile game. A literature study of areas related to the buying decision process is the basis for the design of the interview guide.The results show that the need for a new mobile game arises in due to boredom or recommendations. Information about the game is collected from the game’s page at the app store, images and videos being of great importance. When interested in a free game one usually download without regards of any consequences, because you can easily uninstall the game if you did not like it. The opinion of the developer is not affected whether you like the game or not due to the fact one rarely observe the developer while searching for a new game. A positive judgment of the game may lead to the player recommending the game to friends. When dissatisfied one may advise against the game to people you know, but it is rare to speak ill of a game without being asked about it.The study shows that the buying decision process for downloading free mobile games consists of four stages instead of five, while the process for priced games remains the same. Regarding free games, the evaluation of alternatives is removed due to the process being nonexistent prior to a download. The information search stage is replaced with perception, since it better fits to describe the meaning of the stage. Areas affecting the different stages of the buying decision process such as attitude, memory and affect are summarized in a table. The study is in Swedish.

  • 47.
    Bajrami, Linda
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tinder – Dejting eller Hook-up?: Hur konsumtion av Tinder ger uttryck föridentitet2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to contribute to increased knowledge of individuals selfperceptionsthrough the consumption of Tinder. To fulfill the purpose, young individualsexperiences and beliefs about Tinder have been analyzed. The thesis has an inductive and aqualitative approach.The empirical material was collected through semi-structured interviews,and in addition to this, netnographic interviews were conducted. From the empirical work, athematicization was created based on the statements of the informants and three main themeswere devised. The first main theme approached Tinder's different consumption areas,Consuming Tinder, which is important in the analysis, primarily through its explanation factorfor the two following themes; Tinder - dating or hook-up as well as Tinder and self. Theempirical material was analyzed based on social psychological theories of self andconsumption. The thesis contains a number of topics that emerged during the interviews,including the tension whether Tinder is a dating or a hook-up app. This theme was studied onthe basis of several subtitles to ultimately conclude that the consumption of Tinder is havingan impact on young people's self-perception. The study found a number of different waysyoung people consume Tinder and, depending on how Tinder is consumed, differentiate selfperceptionsto expression. Furthermore, the thesis conclude that young people construct aaltered presentation of themselves on Tinder, and there is an awareness that this presentationis not true to reality. Young adults alter their presentations in the hope of achieving morematches, and with this behavior, it appeared to follow an objectification where other userswere more viewed as an object than a person.The thesis is written in Swedish.

  • 48.
    Balchman, Rebecca
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fransén, Josefin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sociala förhållanden och uppförandekoder - Hur tar textila företag sitt ansvar?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I dagens samhälle är Corporate Social Responsibility (CSR) ett omtalat och aktuellt ämne. Det främjar hållbar utveckling och innefattar det ansvar som företag förväntas ta för sin samhällspåverkan ur socialt-, miljömässigt- och ekonomiskt perspektiv. I takt med att allmänhetens intresse för CSR växer, ökar pressen att företag ska implementera och aktivt arbeta med dessa frågor. Vidare efterfrågas en tydlig redovisning av arbetet för att företagsintressenter ska kunna ta del av informationen. Denna uppsats syftar till att belysa den sociala aspekten av CSR med fokus på textila företags uppförandekoder samt uppföljning och efterlevnad av dessa. Den empiriska undersökning som ligger till grund för uppsatsens resultat baseras på en kombination av litteraturstudie, kvalitativa intervjuer med nyckelpersoner på två svenska fallföretag i textilbranschen samt interna dokument från företagen så som års- och hållbarhetsredovisningar, uppförandekoder och pressmeddelanden. Litteraturstudien gav till följd en undersökningsmodell med åtta områden som enligt forskning har inverkan på företags utformande av CSR-arbete. Genom övrigt empiriskt material undersöktes hur de utvalda företagen såg på detta. Resultatet av denna studie mynnar ut i en modell som visar hur de olika områdena inom CSR påverkar företags uppföljningar av uppförandekod samt efterlevnad av dessa.

  • 49.
    Balesic, Armin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Chau, Ronny
    University of Borås, Faculty of Textiles, Engineering and Business.
    IAS 39 vs. IFRS 9 – En komparativ studie ur ett intressentperspektiv2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    IASB began the process of developing a new accounting standard after the global financial crisis. The current standard IAS 39 received criticism of being too complicated and lacking in its financial accounting of financial assets following the financial crisis. IASB’s process resulted in the completion of IFRS 9 which purpose is to replace the current standard IAS 39 concerning financial instruments. The implementation of IFRS 9 may affect a company’s financial assets differently concerning classification, reclassification, recognition, measurement and impairment. Financial assets can be measured at either fair value or amortized cost. The problem regarding these methods is the subjectivity of valuation of the financial assets.This paper applies a comparative analysis with the purpose of predicting the effects a transition from IAS 39 to IFRS 9 will have on a typical company’s financial assets. The hypothetical cases purpose is to highlight the most distinct differences between standards regarding classification, reclassification, recognition, measurement and impairment. The distinct differences are then analysed from an accounting perspective and a modified stakeholder theory.The technical analysis highlights the differences regarding the accounting treatment of a company’s financial assets. The analysis continues with an analysis on how IASB’s qualitative characteristics of accounting diverge between the standards for shareholders and Finansinspektionen. Shareholders request information which may influence their economic decision and assessment. Finansinspektionen request information and effects which will have a positive impact on a company’s financial stability.The purpose of this paper is thus to highlight the most distinct differences between IAS 39 and IFRS 9 as well as examining how the transition might affect shareholders and Finansinspektionen based on IASB’s qualitative characteristics. This paper illustrates the accounting treatment of classification, reclassification, measurement and impairment separately to elucidate the impact from a transition from IAS 39 to IFRS 9. This paper describes the different options for classification with additional terms to increase readability and a modified stakeholder theory to analyse IASB’s qualitative characteristics. The results of this paper indicate that the implementation of IFRS 9 led to changes mostly of technical nature in how to present the financial information. The most substantial difference between IAS 39 and IFRS 9 regards to the impairment treatment of financial assets.The shareholders are positively affected after a transition to IFRS 9 because the change strengthens IASB’s qualitative characteristics in a greater extent. Finansinspektionen is not affected to the same degree as shareholders. Although the most significant and positive effect for the regulatory institution with a transition may lead to increased financial stability.This paper is hereinafter written in Swedish.

  • 50.
    Balkow, Jenny
    et al.
    University of Borås, School of Business and IT.
    Sundström, Malin
    University of Borås, School of Business and IT.
    Produktinformation i butiken2014Report (Other academic)
    Abstract [sv]

    Det här är en studie om konsumenters behov av produktinformation i butik. Vi har testat konsumenters kännedom om QR-koder och deras intention att vilja använda QR-koder i fysiska butiker. Rapporten redogör för resultaten från intervjuer av butikskunder samt ett experiment där respondenterna har fått scanna en QR-kod med fördjupad produktinformation. De viktigaste resultat som framkommit är: • Kännedomen om QR-koder som fenomen är hög, men användningen eller benägenheten att använda dem i fysiska butiker är låg • I de fall då konsumenter kan tänka sig att använda QR-koder i butik anser åldersgruppen 12-40 år att man kan göra det om man får relevant och fördjupad produktinformation. Konsumenter över 40 år kan bara tänka sig att använda QR-koder om man får en rabatt eller prissänkning. Utifrån dessa resultat har följande kunskaper erhållits • Det finns en potential i att erbjuda kunder produktinformation i butik med hjälp av digital teknik. Främst därför att det ger ett kundvärde men också för att det underlättar för butiksmedarbetare när det är mycket kunder i butiken. • Att erbjuda digitala informationsverktyg kräver dock att konsumenterna ”undervisas” i hur man gör samt erhåller ett verkligt värde i form av trovärdig och konsumentnyttig information. • I ett övergångsskede kan konsumenter erbjudas någon form av rabatt eller prissänkning för att få dem att börja använda informationskanalen.

1234567 1 - 50 of 589
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • 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