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  • 101.
    Carlson Ingdahl, Tina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Påhlsson, Birgitta
    University of Borås, Faculty of Textiles, Engineering and Business.
    The role of accounting for sustainability2015Conference paper (Other academic)
    Abstract [en]

    The presentation will be based on a report which is to be published in the report series “Styrning, organisering och ledning” at the Faculty of Textiles, Engineering and Business. The report has been presented and discussed in a research group at the faculty. The report will form the basis for the construction of research questions and a selection of empirical settings for further research with the ambition to get 1-3 articles published in scientific journals.

    In this report we address the challenges and problems but also the possibilities of accounting as a phenomena in being a part of sustainable development in society.  We describe the present practice of sustainability accounting, with a focus on external reporting, and its lack of ability to reflect sustainability or non-sustainability. We also problematize around the ability of sustainability accounting to reflect a more ethical accountability/responsibility and to identify problems in financial, environmental and social aspects.

    The purpose of the report is, facing accounting practice of today, to identify challenges and possibilities in the development of a more relevant accounting that reflects material activities, ambitions and results of an organization in the three dimensions of sustainable development. An overall purpose is to identify a possible direction of accounting to become an important actor in striving for a more sustainable society.

    The report focuses on the defaults of present sustainability accounting practice in reflecting the result of an organization´s sustainability actions and the lack of connection between the sustainability accounting and the organization´s strategies. Another obstacle for accounting to become an important actor for sustainability is the lack of connection to the definition of sustainable development. The framework of financial accounting in public companies and, in many aspects, a de-coupled sustainability accounting without obvious relevance for making decisions, internally and externally, could be a barrier in the development of accounting for sustainable development. For accounting to become an important part in this development a more pluralistic approach and a more ethical oriented accounting is suggested to reflect a wider/broadened accountability.

  • 102.
    Carstens, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kozlica, Diana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kvinnor inom Upplevelseindustrin2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden is a leading country in the world when it comes to equality between the sexes, and inthis time and age, it’s important that men and women are being treated equally and have thesame preconditions in the experience industry. Even though, in Sweden there is a majority ofmen in manager positions in the experience industry. The purpose of this thesis is to examineand analyze why the event industry is dominated by male executives, and to examine ifwomen have the same preconditions as men to reach the higher ranked positions, whenpossessing a similar level of competence.The thesis is based on a qualitative study method through semi-structured interviews witheight female CEO:s and department heads since, we wanted the respondents to have thepossibility to answer in depth as well as openly to our research questions. Within thetheoretical framework, issues such as culture within organizations, gender and leadership arebeing treated in order to answer the question; why isn’t there equality in the executivepositions in the experience industry?We have come to the conclusion that women and med does not have the same preconditionsto reach the higher ranked positions in the event industry. There is a long way to go beforethere will be a gender-neutral way of thinking in the appointment process of new managerialpositions. Despite this, it’s clear that companies during the past ten years have been starting totake equality more into consideration, and that they have realized that competence andknowledge is more important than your sex.The study is written in Swedish.

  • 103.
    Causevic, Selma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Andreas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Reteike, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Designa en arbetsyta: för att främja kreativitet och samarbete2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study, the authors present their findings on how a company could design a workspace to increase creativity and teamwork. The study was undertaken, since there is current a gap in scientific research regarding the relations between the physical workspace and creativity. This case study is written with a qualitative approach with empirical data being collected from semi-structured interviews, a focus group and two different observations. The company, about which the case study is written about, works with digital signage. In the company’s work process, employees with different tasks are working together in so called cross-functional groups. However, the employees are today positioned within the office space according to their occupation, and the company is therefore in need of a space were individuals from each group can sit and work together. To meet this need, the company plans to expand their office space with a room that can accommodate such a work space and the current study is a pilot study for the design of such a room. Difficulties may appear in a workplace that constantly needs innovative ideas. A reason of this is the expectation of high performance by the employees within a limited time frame. This leads to the main aim of this study, which is to investigate factors required to increase creativity and teamwork. The study also aims to suggest how such factors may realistically be applied to the work space. The result shows that creativity and teamwork depend on both physical and psychological aspects to maximize the effect of the process. The employees are in need of customized technical implements to be able to develop their work assignments. At the same time, the employees need a quiet place to turn to when they need a short break. The social environment at the workplace is an important aspect. The employees must have the opportunity to make mistakes and to learn from these. With these criteria fulfilled, the employees are more likely to have the right mindset to increase their creativity. In the conclusion, a model, made by the authors, is presented for the most important components that are required to increase creativity and teamwork. The model provides the reader with six factors of which each and one are important to consider.

  • 104.
    Ceder Molander, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Julkunen, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    E-livsmedel: Barriärer och främjande faktorer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    First of all, we want to inform the readers that this thesis is written in Swedish before addressing the abstract.The possibility to buy groceries online has been a possibility since 1996 in Sweden, but the growth of the service did actually begin a few years ago. The two latest years of shopping food online – e-grocery has become one of the most fast growing markets online, and it is still growing. More and more customers have been drawn to this type of alternative to shop food. It is a quite relatively new market in progress, both for consumers and companies and the online market has still a few obstacles to overcome, for instance the delivery time and the online payment. The consumer today is in a changing phase and starts to see the advantages of buying groceries online. In this research the barriers and advantage factors have been identified towards the online grocery shopping, in ability to examine the situation today.In order to find these barriers and the advantages of e-grocery, a case study with ICA City in Borås was an optimal approach. With the help of ICA City's digital customers, a qualitative study with focus groups was performed and a quantitative data collection with questionnaires was made. The purpose of the qualitative research was to identify barriers and the advantage factors, and the quantitative study was to measure their importance of these. These barriers and advantages have been placed against the purchase decision process to identify when and how the consumers are affected.The conclusion of this study resulted in both old and new barriers against e-Grocery. E-Grocery needs to be better developed; especially when it comes to the interface, it needs to be user friendlier, as well as inspirational. The groceries online, is today inadequate, which affects many consumers' and the shopping experience. The trading strategy must be adapted to the digital customer, which leads to the conclusion of a need for a better and stronger website to attract more and loyal customers. The biggest advantages for e-Grocery in this research were the conveniences and the time the consumers save, on not having to go to a physical store and shop for food. Many of the participants who participated saw the benefit of the e-Groceries availability, when they could buy food whenever and wherever.

  • 105.
    Cedercrantz, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harrysson, Fanny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rysslands implementering av IFRS: en jämförande studie mellan RussianAccounting Standards och internationella redovisningsregler2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An examination of previous research and consolidated financial statements, according to both the IFRS and RAS, can be scrutinized. The examination is limited to the 25 largest companies in the Russian Federation, based on facts of consistent measurement of revenue, profits, assets and market value. When the selection of companies is done, there will be an analysis comparing between the different regulations. An additional cultural perspective will be added contrasting Sweden to Russia. The results of this study show that Russian accounting has a lot of shortcomings in different aspects, which affects the ability to implement IFRS. The issues do not solely exist in the fundamental part of RAS, but also in the cultural values of the country. This makes it difficult for the companies of the Russian Federation to fully implement IFRS. The study demonstrates the big differences between the meaning of similar standards in the RAS compared to IFRS, which complicates the harmonization. One major difference between IFRS and RAS, is that IVIFRS is based on principles and RAS is based on rules. Another important difference is that IFRS put the focus on the reports to the shareholders and other stakeholders, while the RAS primarily focuses on tax management and the government. The main reason why the harmonization between the IFRS and RAS is so complicated is due to the fact that the Russian accountants’ lack both the proper knowledge and education. The companies feel insecure and unjustified, and therefore choose not to voluntarily set up financial reports according to the IFRS. From a cultural point of view, this study also shows that the Russian Federation’s lack of progress in the accounting system can be referred to the cultural basic values of the country, which are: statutory control, uniformity, conservatism and confidentiality. Contrary to this, IFRS basic values are: professionalism, flexibility, optimism and transparency. Countries such as the Russian Federation, with cultural values that differ radically compared to IFRS values, must overcome bigger barriers to successfully implement and continue to use IFRS properly.

  • 106.
    Cederlund, Jessica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Liedman, Katarina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Leasing: Harmonisering av leasingredovisning2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Leasing is a popular financing method and has received a lot of criticism for its accounting because it is not representing a true and fair view. This problem was one of the things on the agenda of the convergence project between IASB and FASB. The prime criticism is aimed for those companies that report under US GAAP where the standard is easy to manipulate by classify the leases as operating. The operating contracts are providing a deceptive picture by avoiding the balance sheet. The reason way this is deceptive are because the leased asset generates income for the company.The purpose of the study is to conduct a deeper discussion about the future leasing standard and its impact. Since the standard has not yet been put into use, the study contributes to increase knowledge in the area for the future standard. The study is based on a qualitative approached with quantitative and qualitative data. Different approached has been considered when collecting empirical data. The empirical data process information about leasing and calculations on the expected impact of the new standard and also discussions with the respondents.The result indicates that the new standard have a significant influence on the companies that have a large proportion of operating leases. The outcome also indicates how the key figures solidity and debt to equity ratio is being impaired through a capitalizing of operating leases. The outcome gives an increased true and fair view of the leasing standard. However financial engineering can disrupt the true and fair view.The study covers a deeper discussion about a controversial subject, but it was not until January this year the standard was publicly presented. The study therefore contributes with relevant information to the final product of the convergence project for leasing and a discussion about alternative financial engineering.This thesis is written in Swedish.

  • 107.
    Chen, Ke
    University of Borås, Faculty of Textiles, Engineering and Business.
    Counterfeit as a Challenge to Chinese E-Commerce Platform—the case of Alibaba2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the development of Internet technology, e-commerce is becoming more and more popular nowadays. A tremendous number of small and medium size enterprises have emerged, selling goods in e-commerce platforms. However, the transactions of counterfeit products on e-commerce platforms are becoming more severe in global electronic commerce, particularly in Chinese online markets. Not only are consumers and brand-owners suffering the loss of money, but also the whole ecosystem of e-commerce is being damaged by counterfeit issues. Accordingly, e-commerce platforms, which serve as the third party of online businesses, have a significant role to play in this serious situation. How e-commerce platforms handle counterfeit problems can be quite urgent.This thesis chooses Alibaba as a special case to study, considering its e-commerce platform Taobao, which has a large market share or e-commerce market place and always suffers a bad reputation of counterfeits distribution, as the most suitable and representative e-commerce platform in China. The research uses both interviewing and documental data as different resources to study the case. Learning from the perspective of e-commerce platforms, combined with mechanism theory, principle-agent theory, trust system, reputation theory, and contestable market theory, this research wants to reach a deeper understanding of the challenge counterfeits have made in Taobao. What measures Alibaba has done and how these measures are going on are the research questions in this case.The results of this investigation shows that Alibaba did try several ways to combat against counterfeit problems such as building some specific mechanisms like “return-back system”, “Xiaoer” and “Mantianxing plan”, considering trust, reputation and information asymmetry factors. Many people show their appreciations and supports to Alibaba’s measures and the current situation of counterfeit in Taobao is eased by these measures. But there is still a long way to go and many more things could be done to face the counterfeit challenge.

  • 108.
    Chizaryfard, Armaghan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samie, Yassaman
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    New Textile Waste Management Through Collaborative Business Models for Sustainable Innovation2018In: Detox Fashion: Waste Water Treatment / [ed] S.S. Muthu, Singapore: Springer, 2018, p. 81-111Chapter in book (Refereed)
    Abstract [en]

    In most nations, textile waste management is recognized to be a multi-actor system; however most participating actors tend to play a significant role in handling and treating the textile waste single-handedly thus resulting in a very fragmented system fraught with many challenges. In addition, the main textile waste treatment, e.g. in Sweden is still incineration (nearly 55% of per capita disposal) resulting in low degrees of value generation. Nearly 20% of the waste is handled by ten major charities in Sweden. This highlights the necessity for the actors to perform in a network and expand their collaboration, thus move more efficiently towards development of a sustainable value innovation, and find an alternative new way to manage textile waste. Given this our study strives to investigate the challenges and opportunities of implementation of a collaborative business model for sustainable innovation. By taking the benefits of actor-, activity- and value-mapping technique, our study helps in gaining a better realization of the Swedish textile waste management system. The core values of actors have been identified along with the identification of their shared and conflicting values with the aid of a value mapping tool. Data was collected through semi-structured interviews from seven organizations representing the Swedish textile waste man- agement system. Overall our study provides a rich and descriptive picture of the participating actors, their activities, collaboration and value-orientations within the Swedish textile waste management system, and highlights the key drivers of a collaborative solution, viz. legislation, trust and shared understanding and communication, that can be foreseen to increase dialogue and collaboration among actors to support the movement from egocentric to a multi-actor business model. A clear benefit of such collaborative business models is substitution of incineration by higher degrees of reuse of textiles, which has high potential to generate positive environmental impact, through reduction of toxic effects of textile incineration and also new production processes.

  • 109.
    Chou, Viktor
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Elin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att arbeta med CSR i dagens samhälle: en studie om CSR-relaterad sponsring2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today's highly competitive business society, the company brand, which stands for its identity, image and reputation, function as a key factor for reliable and durable relationships between the company and its stakeholders. Sponsorship has become a useful approach that can improve the consumers association to companies that conventional advertising can´t. Working with sustainable development is very much in style at the moment. Sponsorship is therefore commonly used as a tool for CSR among listed Swedish companies. The purpose of this study is to increase the understanding to what makes CSR-related sponsorship successful. How sponsorship can be used as a tool while working towards sustainable development. The study is based on four listed companies in Sweden that operates in different industries. The approach we have chosen to take is a multiple-case study design using a qualitative perspective. We have also chosen to collect and process data using the technique of secondary analysis. An abductive reasoning was applied since more theory was needed to process the data collected.We feel that the studies available on the Swedish market today was very limited on the subject regarding how CSR-related sponsorship should be conducted. Therefore our main purpose was to provide more knowledge to be used in future research regarding the area of sponsorship. Our study could function as a guide to companies that want to develop their sustainability efforts through sponsorship.Our conclusion resulted in a model that we believe contain the most important factors to succeed in sponsorship as a tool of sustainability. The model can both act as a guide for companies that want to apply CSR-related sponsorship as well as an analysis template for evaluating existing work.

  • 110.
    Costin-Weiterschan, Saskia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Matiou, Chrysoula
    University of Borås, Faculty of Textiles, Engineering and Business.
    Value Stream in the Reverse Supply Chain: Case Study of the Second-Hand Concept of a Swedish Multi-Brand Fashion Retailer2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    It has become increasingly a problem that fashion products reach their end-of-life when they are still usable. Today, a fast-changing wardrobe has gained importance which is directly linked to overloaded landfills of textile waste and scarcity of natural resources. The pressure on companies to act upon this unsustainable consumption pattern is increasing. Different strategies are currently in the development. Within reverse supply chains, products are collected from the original user for value recovery. This study focuses is in particular on the reuse of clothing without additional treatments.

    Purpose

    The aim of this study is to investigate the value stream of a traditional fashion retailer entering the second-hand business. At the same time, possible challenges and potential areas of improvement should be identified. The reuse of garments should provide consumers a more sustainable alternative for consumption. To serve this purpose, a case study was conducted to describe key activities and formulate suggestions.

    Methodology

    The research was conducted as a qualitative case study. The data collection included personal communication, process observation and an in-depth semi-structured interview. The findings were analyzed using a value stream mapping method.

    Findings and Discussion

    The data collection offered a holistic insight into the processes and motivation that are involved in the second-hand concept of the studied retailer. The findings concerning the reverse logistics were depicted in the current-state value stream map. This was adjusted to a possible future-state map based on improvements which were elaborated with the reviewed literature. Additionally, a recommendation for a performance measurement framework was developed.

    Research limitations

    The studied retail concept was still at its start-up stage at the time of the research. Therefore, only a limited amount of empirical data was available to collect. Furthermore, the research was conducted over a short period of time and the impact of the recommended improvements for the value stream could not be observed and evaluated. A future research is suggested to focus on the monitoring of the implementation of the future-state map. The success can be assessed with the help of the proposed performance measurement framework and based on that a new future-state map should be created to ensure continuous improvement.

  • 111.
    Cronholm, Stefan
    et al.
    University of Borås, School of Business and IT.
    Salomonson, Nicklas
    University of Borås, School of Business and IT.
    Measures that Matters: Service Quality in IT Service Management2014In: International Journal of Quality and Service Sciences, ISSN 1756-669X, E-ISSN 1756-6703, Vol. 6, no 1, p. 60-76Article in journal (Refereed)
    Abstract [en]

    Purpose – IT service management (ITSM) is a discipline for management and maintenance of IT-systems and is claimed to play a critical role in supporting and satisfying business requirements. However, from a customer perspective, ITSM is considered as being costly and the outcome is not always satisfactory. Measurements used to monitor and evaluate ITSM-processes are mainly suggested from a service provider perspective. The purpose of this paper is to suggest measurements for ITSM based on a customer perspective that can be used for improving questionnaires. Design/methodology/approach – The SERVQUAL scale has been used as a base for suggesting customer-oriented measurements for the ITSM-field. The gathered qualitative empirical data consisted of customer feedback, in questionnaires, to five IT service providers in Sweden. Based on these empirical data, the SERVQUAL scale has been modified according to ITSM-specific customer requirements. The service providers represent the sectors: car construction, forest management, IT consultants, public sector and logistics. Findings – The paper demonstrates three types of findings: confirmation of original SERVQUAL determinants that could be reused in the ITSM-field, modification of attributes of the SERVQUAL determinants to better fit in the ITSM-field, and development of new categories and new attributes. Moreover, the analysis of SERVQUAL in relation to the empirical data revealed that the SERVQUAL’s original conceptual structure needed to be improved. The authors have added a third hierarchical level that supports a conceptual understanding. Originality/value – The knowledge contribution consists of a developed SERVQUAL, adjusted to fit the ITSM-field, and a suggested new conceptual structure of SERVQUAL consisting of three concepts: determinant, category and attribute.

  • 112.
    Csikasz, Simon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hua, Yuyi
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att leda en fusion: en fallstudie om Orkla Foods Sweden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Surprisingly, research within mergers and acquisitions is scarce, and even more so when itcomes the leadership in these transformational changes. In this case study, we examine theOrkla Foods Sweden merger, which was implemented in 2013 and 2014. Abba Seafoods andFrödinge Mejeri were merged with Procordia, which, in turn, became Orkla Foods Sweden.The merger was probably the largest in the Swedish food industry, at the time it wasimplemented. It received a nomination for the communication efforts. Communication wasinstrumental throughout the process, and the leaders were well trained and prepared beforeand during the phases. We have focused on leadership and how it supports the change.Furthermore we used qualitative methods such as semi-structured interviews. This thesis wasable to establish a connection between different stages of a merger and the leadership thatsupports it. Several leadership styles could be linked to pre and post merger phases. Lastly,this thesis found that a comprehensive communication plan and organizational structureultimately enabled the leaders to succeed with their mission and goals. In many cases thisstudy can agree with Kotter and other pioneers within change, but new discoveries should beresearched further.

  • 113.
    Czari, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jarander, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Teoh, Josephine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taggar och länkar - en ny era av marknadsföring på sociala medier2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The constant presence and continuous growth of social media has resulted in new challenges and opportunities for brands and entire industries. Today, Instagram and blogs are among the most popular and frequently used social media platforms where users, consumers, marketers, influencers, and brands communicate and can join forces to create synergies and expand their presence and widen their targeted audience.The purpose of this study is to establish in which ways marketers can use the new marketing techniques of tags and ad links on Instagram and blogs that affect Swedish consumers in their online purchasing processes. The study was conducted through the distribution of an online self-completion questionnaire to a snowball sample of 300 respondents. The results that have been reached are that trustworthiness connected to the source plays a big role in how consumers decide to act online, and which advertising messages they are likely to seek out and accept. It has also been noted that the occurrence of tags and ad links does not necessarily have to result in a purchase, but that tags and ad links are important intermediaries that catches consumers attention and serves as a gateway. Once the tags and ad links have been noticed there is a great chance that the consumer will follow the link to the specifically linked product and make a purchase, or browse to through other products as a time passing activity, or due to a curiosity or interest in the product.The results of this study are presented in English and will most likely not serve as a representation of the entire Swedish population but more likely as a reflection of the attitudes existing within the concerned sampling frame.

  • 114. Czarniawska, Barbara
    et al.
    Donatella, Pierre
    Solli, Rolf
    University of Borås, School of Business and IT.
    Help! We have too much money2013In: Coping with Excess - How Organizations, Communities and Individuals Manage Overflows / [ed] Barbara Czarniawska, Orvar Löfgren, Edward Elgar , 2013, p. 45-63Chapter in book (Refereed)
    Abstract [en]

    By analyzing a wide range of settings – from corporate firms and public administration to everyday domestic routines – the book offers an in-depth understanding of the complexities of overflow phenomena. It questions when, where and why overflow emerges and for whom this is a problem or a blessing.

  • 115. Czarniawska, Barbara
    et al.
    Solli, Rolf
    University of Borås, School of Business and IT.
    NPM, granskningsamhälle och sedan? Om kommunala megatrender2014Report (Other academic)
    Abstract [sv]

    De megatrender som kommunerna utsatts för under de senaste 40 åren har både ifrågasatts och översatts till de lokala omständigheterna på många olika sätt. Detta gör det intressant att ställa frågan; vart är kommunerna – i Sverige och i andra länder – på väg nu 1 ? Vi söker svar genom att först titta på histo - rien – särskilt det som har kallats New Public Management (NPM). När det är gjort betraktar vi det som kallas granskningssamhället i Sverige, och Audit Society i UK. Till slut tar vi oss friheter och levererar vad vi tycker är goda råd till praktikerna som, enligt vår åsikt, i framtiden kommer att fungera i det som kallas för hybridorganisationer

  • 116.
    Dahlquist, Jennifer
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Haataja, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utsläppsrätter: Påverkas redovisningen av anglosaxisk och kontinental redovisningstradition?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Today, the effect of greenhouse gases is a well-known phenomenon. Not so long ago 195 countries signed the Paris agreement, a document which states that the countries will work together to achieve the goal of keeping the global warming below 2 degrees Celsius. Even before the entrance of this agreement measures were taken to reduce global warming. The introduction of an emission trading scheme is one such measure. The scheme tries to create economic incentives for companies to reduce their emissions of greenhouse gases. If no efforts are made in order to reduce their emissions, the companies will face extensive costs. However, the whole idea of an emission trading scheme is threatened by the fact that there is no guidance on how companies should report emission allowances in their financial reports. As a result of the lack of guidance companies will have to decide on their own if and how they should account for emission allowances. A further consequence of this is that many companies do not account for emission allowances at all. It is also a big variation among the companies that have chosen to account for emission allowances.In this study we investigate the variety through a different perspective. The purpose of this study is to explain why companies use different accounting methods when they account for emission allowances from an Anglo-Saxon and Continental view. The applied method of this study is a quantitative content analysis with qualitative elements on 32 Anglo-Saxon and 32 Continental companies´ annual reports. All of the companies are participants on an emission trading scheme and comply with IFRS.The study shows that there is a difference between Anglo-Saxon and Continental accounting for emission allowances. The study also shows that this difference can be explained by the characteristics that are typical for each accounting tradition. In general, Anglo-Saxon companies disclose less about their emission allowances than the Continental companies do. This fact can probably be explained by the audit profession’s strong position in the Anglo-Saxon accounting tradition. The study also shows that the Anglo-Saxon companies that have chosen to disclose are guided by the objective of their financial statements. Furthermore, the study shows that Continental companies use several different valuation methods, which can be explained by the strong connection between tax and accounting practice in the Continental countries. Another difference is that Continental companies more frequently gross the liability in the balance sheet, which is explained by the fact that Continental companies are considered more prudent. This study highlights how corporate accounting choices are influenced by the countries’ accounting traditions and confirm that these traditions still exist. These conclusions can provide a new perspective in the current effort to develop guidance regarding the accounting of emission allowances. We believe that guidance is necessary if the emission trading scheme shall fulfil its purpose, which it currently does not.

  • 117.
    Dellve, Lotta
    et al.
    University of Borås, Faculty of Caring Science, Work Life and Social Welfare.
    Eriksson, Andrea
    Hållbart ledarskap: i vardag och förändring2016Report (Other academic)
    Abstract [sv]

    Rapporten sammanfattar aktuella studier om hållbar och hälsofrämjande arbetsmiljö och hur en sådan miljö kan skapas genom ledarskap. De mest betydelsefulla aspekter som rör hur chefer genom ledarskap och organisering av arbete och arbetsförhållanden kan ha en avgörande betydelse för medarbetares hälsa och hållbarhet i vardagsarbete och under utvecklingsarbeten tas upp. Rapporten inleds med en genomgång av allmänna teorier och forskning om välbefinnande och hälsosamt arbetsengagemang. Därefter beskrivs forskning om hur ledarskap och chefskap påverkar välbefinnande och engagemang. Förhållanden i chefers arbete som kan vara stödjande för att hantera utmaningar i ledarskapet lyfts också. Rapporten fokuserar därutöver förutsättningar i arbetet som visat samband med hälsa samt hur hälsa och hållbarhet kan stärkas genom medarbetarskap, socialt kapital och team. Aspekter på förändringsledning som visat samband med hållbarhet beskrivs också. Rapporten avslutas med att belysa basstrukturer som ger förutsättningar för delaktighet, kontroll, inflytande, handlingsutrymme och socialt stöd bland så många som möjligt vid arbetsplatsen.

  • 118. Demediuk, Peter
    et al.
    Burges, Stephen
    Solli, Rolf
    University of Borås, School of Business and IT.
    Local Government as a Democrazy Actor or a Service Delivery Actor: The Supporting Roles for E-Governance Initiatives2014In: E-Governance and Social Inclusion - Concepts and Cases / [ed] Scott Baum, Arun Mahizhnan, IGI Global , 2014, p. 127-147Chapter in book (Refereed)
    Abstract [en]

    Local governance occurs where a local government gives citizens a say in things that really matter to them, and e-governance initiatives provide electronic means to enable citizens to participate in this shared governing of the community. The clearer a local government is about the nature and degree to which it needs to act as a democracy actor (better citizens and better government) and/or a service delivery actor (better decision making), the greater the prospect that it can choose appropriate electronic means through an e-governance approach to meet those ends. In order to guide an e-governance practice and inform further research, this chapter: provides models that articulate the elements that constitute better decision making, better citizens, and better government, and presents examples from five local governments of how electronic means can satisfy particular ends.

  • 119. Demediuk, Peter
    et al.
    Burgess, Stephen
    Solli, Rolf
    University of Borås, School of Business and IT.
    Local Government as a Democracy Actor or a Service Delivery Actor: The Supporting Roles for E-Governance Initiatives2014In: E-Governance and Social Inclusion: Concepts and Cases / [ed] Scott Baum, Arun Mahizhnan, IGI-Globel , 2014, p. 127-147Chapter in book (Refereed)
    Abstract [en]

    Local governance occurs where a local government gives citizens a say in things that really matter to them, and e-governance initiatives provide electronic means to enable citizens to participate in this shared governing of the community. The clearer a local government is about the nature and degree to which it needs to act as a democracy actor (better citizens and better government) and/or a service delivery actor (better decision making), the greater the prospect that it can choose appropriate electronic means through an e-governance approach to meet those ends. In order to guide an e-governance practice and inform further research, this chapter: provides models that articulate the elements that constitute better decision making, better citizens, and better government, and presents examples from five local govern - ments of how electronic means can satisfy particular ends.

  • 120. Demediuk, Peter
    et al.
    Demediuk, Tess
    Solli, Rolf
    University of Borås, School of Business and IT.
    Performance management of guided tours: matching organizational ends and means with participant expectations and experiences2013Conference paper (Refereed)
    Abstract [en]

    The case studies illustrate how different ends (objectives and outcomes) can emanate from a particular means (the tour of ‘the place’) The findings suggest that operators often heavily emphasise the practice and communication of means without the same clarity and articulation in ends – and this compromises the intrinsic and economic value of the ventures from the perspective of both the tour company and the tourist. Experiences such as physical intensities, interacting in a group, learning about self or facts (techniques, nature, folklore etc) provide dynamic intensities where individuals affect other bodies (participants and places) and are affected by other bodies. Whilst these tours differ in their means, they are all designed to give the ‘visitor’ a sense of place and purpose. But the way each tour is constructed both highlights and hides different characteristics and images of the place in question - and hence shapes the experiences and insights to be gained. Vivid distinctions between these long and active guided tours are observed – each given an emblematic metaphor at some stage by the various tour guides that highlights the pervading mood and sense of purpose.

  • 121. Demediuk, Peter
    et al.
    Demediuk, Therese
    Solli, Rolf
    University of Borås, School of Business and IT.
    Improving Youth Engagement by Local Governments: A Swedish Case Study2014In: The International Journal of Community Diversity, ISSN 2327-0004, Vol. 13, no 3, p. 25-37Article in journal (Refereed)
    Abstract [en]

    There is a pressing need for governments—especially local governments—to develop and implement effective youth engagement initiatives which can: remediate a growing disconnection of young people from other parts of society, government, and conventional representative democracy; build skills, knowledge, networks, and relationships; support cultural diversity, tolerance, and integration; and provide decisions which are relevant to needs and wants of young people. Despite the increasing levels of rhetoric and action and much speculation about potential costs and benefits of youth engagement by local government, there are substantial gaps in the knowledge about the nature and effect of initiatives in practice. As a reaction to these gaps on our knowledge, this paper presents a case study that interrogates the context, the ends (objectives and outcomes), and the means (structures and processes) of innovative youth engagement initiatives at a Swedish local governments that faces large challenges in economic and community diversity terms. Such an exploration of a relatively new phenomenon can assist in informing practice and further research. The study identifies and describes the context, means and ends of a range of innovative and bold youth engagement projects, and the findings stress the need for local governments to be very clear and explicit when designing and implementing youth engagement, as to how much its role is as a “democracy actor”—seeking better government and better communities—and how much encapsulates being a “service delivery” actor—aiming at better decisions about policies, programs and services.

  • 122.
    Denham-Smith, John
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harvidsson, Pontus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Content Marketing’s effect on customer engagement2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The marketing landscape is changing, with the focus shifting from traditional marketing methods towards digital marketing. Enterprises must realize the importance of this new paradigm to not risk falling behind competitors. The new paradigm focuses on customer relationships and trying to attract and create loyal customers. A new way of creating loyal trusting customer relationships is by using content marketing, meaning providing customers with valuable information in the form of content and enabling two-way communication. To understand how consumers perceive content and why they choose to engage or not, is crucial for enterprises, in creating successful content marketing.This study aims to provide knowledge and understanding of how content marketing affects customer engagement from a consumer's perspective. This study is a qualitative study using several semi-structured interviews and observations to gather data. A conceptual framework from previous research is used to analyse the result, this framework is a multidimensional approach of how consumers react and perceive different types of online content marketing.The outcome of this study shows that consumer engagement is a psychological state that is hard to reach for any enterprise/brand, to be truly successful the consumers dimensions of cognitive, emotional and action response must all be affected, which can be enabled through credible, targeted and differentiated content marketing.

  • 123.
    Dennerlund, Daniella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gulldén, Michaela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intäktsredovisning: En jämförande studie mellan regelverken RFR 2 och K32018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Revenue recognition is of great importance to companies and is, in most cases, considered to be one of the largest accounting posts. Different accounting methods can give rise to different outcomes, which may affect the stakeholders that the company interacts with. Since January 1, 2018, a new accounting standard for revenue recognition is effective - IFRS 15. The new standard has been developed by the IASB as a step to achieve convergence through a single set of accounting standards internationally. For listed companies within the EU, it is mandatory to prepare consolidated accounts in accordance with IFRS. Thus, from a Swedish perspective, listed groups will be affected by the new revenue standard. For parent companies in listed groups, the outcome will be the same as these companies must apply the RFR 2 regulatory framework. RFR 2 complies with IFRS, but with adaptation for ÅRL and its disclosure requirements. However, for subsidiaries in listed groups there is the option to choose between the RFR 2 and K3 regulations when preparing the financial reporting. K3 is developed by BFN and only complies with the disclosure requirements that follow from ÅRL. The purpose of the study is to explain how the income statement and outcomes differ when applying K3 and RFR 2. Furthermore, the study aims at investigating how the various applications affect key performance indicators, taxation and dividend opportunities from an interest-rate perspective. To achieve this objective, three types of cases have been designed concerning contractual contracts, service assignments and sales of goods. The cases have been analyzed by applying the respective rules regarding recognition of revenues, key performance indicators, income tax and dividend opportunities using a modified stakeholder model. The method used for the study is a qualitative content analysis of abductive nature. The outcome of the cases gives rise to the conclusion that recognition of revenue is possible at an earlier stage when applying RFR 2 and the new revenue standard IFRS 15 regarding the sale of goods. However, in the case of a contractual contract, a retrenchment of recognition is given in comparison with K3 and in the case of service assignments, no distinction is made between the rules. Our conclusion is further that these differences also affect both key performance indicators, income tax to pay and dividend opportunities.

  • 124.
    Dinh, Van H.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Smokeless tobacco – snus: critique of usage pattern & influencing factors2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the global market place becomes more integrated and tensed, there is a shift from thetraditional marketing whereby attention is given solely to the sale of a product to a morecustomer-based marketing. Customer involvement in the processing of a product is thehighlight of this phenomenon. By this their needs and preferences for a product are welladdressed and base on this management can make effective decisions. Customer usagepattern and its influencing factors have become a key for business decision-making.Customer based notion is well known by its effective result in any kind of product. Theycould help businesses to manage, to adjust strategies to better match with the customersexpectations in existing markets. And to enter new markets, where the companies haveno historical databases of the local customers, the Snus usage pattern and its influencingfactors in previous growth markets are helpful to make use of.The motivation of this thesis therefore, is to find out the usage pattern and the influencingfactors of snus (smokeless tobacco) in its growth market such as Sweden and the UnitedStates where until recently gaining popularity. This thesis will make use of relatedtheories, previous studies on snus and behavioral pattern, influencing factors andobservation in Sweden and in the United States. The findings of this thesis and theinfluencing factors on snus usage behavior could be reference guidelines for decisionmakers in the tobacco industry in already existing snus markets and potential markets forthe product in places such as Vietnam and other parts of world. Aside these, the findingswill be helpful in managing tobacco companies in general and snus in particular inexisting markets.

  • 125.
    Djavadzadeh, Albin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hultgren, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den nya intäktsredovisningen: En jämförande studie mellan IFRS 15 och IAS 182017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2002, a joint harmonization project, the Norwalk Agreement, was initiated by the IASB and FASB. The project was based on the need to more easily compare international companies and to address the complexity of revenue recognition. The Norwalk Agreement resulted in IFRS 15, which is the new international accounting standard for revenue. The new standard, IFRS 15, will come into effect on January 1 2018 and supersedes all previous standards regarding revenue from sales of goods and services.The purpose of this study is to identify possible differences that may arise as a new standard of revenue is implemented. The study will focus on revenue derived from sales of goods and services and investigate the impact this may have on corporate taxation, stakeholders and selected key performance indicators. The study will also investigate whether generally accepted accounting principles in Sweden is affected. In order to achieve the purpose of the study, four theoretical example cases have been constructed that have been inspired by Swedish sources of law. These example cases have been analysed by applying IFRS 15 and IAS 18. The methodology of the study is a qualitative content analysis with abductive character and is a predictive study.The empirical findings of the study indicate that the implementation of IFRS 15 will give rise to changes in the reporting of goods and services resulting from a change of recognition. This impacts corporate taxation, key ratios and dividend opportunities, which in turn affects stakeholder relationships with companies. Furthermore, the findings show that a possiblechange in generally accepted accounting principles in Sweden is at hand.Finally, the study shows that IFRS 15 is a less principle-based standard where the so-called five-step model offers more comprehensive guidance than the current revenue standard IAS 18.This paper is written in Swedish.

  • 126.
    Do, Vanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zahirovic, Lejla
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internprissättning – Implementering av OECD:s riktlinjer i Sverige och Australien2017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A steady growth of international trade has been the reason for the increase of more multinational groups established in the market. Companies have utilized tax systems in various countries in order to increase their profits and streamline their operations. Therefore, tax authorities in several countries have increased their vigilance and requirements for documentation regarding Transfer pricing. The tax authorities have had the Organization for Economic Co-operation and Development (OECD) and their globally accepted standards as well as guidelines as a support system. Their guidelines address the most important areas of Transfer pricing. Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities as their guidelines are named, are followed by the affiliated members of the organization. The OECD constantly strives to counter profit shifting between countries that take place through tax planning. Their constant work for this has led to the development of the BEPS project which stands for Base Erosion and Profit Shifting.The aim of the study is to identify similarities and differences between Sweden and Australia’s implementation of the OECD Guidelines. This will be done through a qualitative content analysis. Further the purpose includes comparing the implementation of the new BEPS action plan 13 in the two countries. To carry out the survey, a comparative study is implemented. Various sections of the OECD guidelines such as the arm's length principle, Cost Contribution Arrangement, pricing methods, documentation and BEPS action plan 13 of the study have been identified. The empiricism and analysis are based on the respective country’s legislation and legal reference. This study has increased knowledge and understanding for transfer pricing as well as for the OECD Guidelines. It has facilitated the review of Sweden and Australia’s rules regarding transfer pricing and their implementation of the OECD Guidelines.Finally, the result of this paper have shown that Sweden and Australia have implemented the OECD Guidelines in their laws and references. There have been both similarities and differences between the two countries, but the similarities are the predominant factor. The differences that have been discovered are not that essential or decisive to have an influence on our conclusion. With this analysis we can finally conclude that there is coordination between Sweden and Australia in accordance with the OECD Guidelines.This paper is hereinafter written in Swedish.

  • 127.
    Drakulić, Danijela
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindén, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avskaffandet av revisionsplikten för små aktiebolag: Vilken påverkan har skett hos mindre revisionsbyråer?2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study deals with what happened after 1 November 2010, when the audit requirement was abolished for small firms in Sweden. In April 2010, the government presented a proposition about a voluntary audit to the Parliament which came into effect on 1 November the same year. The consequence was that small firms that fulfill two of the three criteria no longer need to have an audit: (1) maximum three employees, (2) maximum of 1.5 million SEK in total assets. (3) Maximum of 3 million SEK in net sales. It was around 250 000 Swedish companies that was affected and their calculated annual saving is about 15 000 SEK each in audit costs.The study's research question is: How has the abolition of the audit requirement for small companies in Sweden affected the smaller accounting firms?The purpose of this study is to investigate how the abolition of the audit requirement for small companies in Sweden have affected smaller accounting firms. The study used a qualitative method with a abductive approach. Eight semistructured interviews with smaller accounting firms in Borås, Alingsås, Kinna and Länghem were conducted.The study's conclusions is that the auditor's role has not changed since the abolition of the audit requirement for small companies but that the auditors' work has received more hints of independent advice now compared to before the abolition of the audit requirement for small companies. Auditor independence has not been affected, however, considered the boundary of what is independence and not may be difficult. The competition has not been affected since the abolition of the audit requirement for small companies. Another conclusion is that the auditor's client base has not been affected by the abolition of the audit requirement for small companies, however, there are not as many clients who have audit anymore, but instead buys other services and thus will not affected the customer base. However, there is a concern within the accounting profession about what happens if the limit values may be increased. How recruitment of potential customers is done or how accounting firms engaged in marketing has not been affected since the abolition of the audit requirement for small companies. New customer relationships are created through recommendations from existing customers. Pricing has not changed since the abolition of the audit requirement for small companies. Auditors act in the client's interest in their work, which has not changed since the abolition of the audit requirement for small companies where there are laws, rules and regulations that auditors must relate to in their work. It seems not been a big change in the auditing industry since the abolition of the audit requirement for small companies. In contrast, attitudes and auditors' approach to its own industry in general is changing.

  • 128.
    Drevik, Linus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Magnusson, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gaseller en framgångssaga2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Gazelles are companies which have an annual increase in sales of at least 20 %, for a running period of 2 to 5 years. Despite all this these companies only stands for 2-10 % of the entire market of small to medium sized business. Despite this small number they are accounted for more than 40 % of all the new jobs who are created. The problem these companies are experiencing is that their lifecycle are short. As fast as they enter the market they disappear. The differences between the companies are large and some of them succeed better than the others.The fact that some gazelles do better than others is an interesting subject to investigate. This study investigates if a company’s strategic decisions may affect it´s possibilities to evolve into a gazelle company and how it does it. The study has its base in Mintzbergs (1993) superstructure and it uses the thoughts and ideas of Markiewicz (2011) resolving around his implementation barriers.The purpose of this study is to investigate how a company´s strategic choice affects their capability of sustaining the levels required to be called gazelles, this have steered the study in the direction of a qualitative study. That is why the empirical studies are built up from observations and interviews with individuals from different hierarchical levels.This essay shows how a specific gazelle company acts to implement strategies to make sure that they will remain a gazelle. Mintzbergs (1993) superstructure and Markiewicz (2011) four barriers regarding strategy implementation has been the theoretical support in the essay.The essay itself is written in Swedish.

  • 129.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bi-directional and Stratified Demeanour in Value Forming Service Encounter Interactions2017In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 36, p. 93-102Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to unearth the bi-directional and stratified nature of service encounter interactions. Drawing on a detailed empirical study of service demeanour in mobility services, seen from a customer perspective, we outline a classification of 6 overarching demeanour practices, 20 sub-activities, and interactional sequences, explaining how value co-formation is realized. We suggest that value derives from bi-directional activities mutually combined in congruent ways, avoiding counterproductive interactions.

    The full text will be freely available from 2020-05-01 11:20
  • 130.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Consumer vulnerability during mobility service interactions: causes, forms and coping2019In: Journal of Marketing Management, ISSN 0267-257X, E-ISSN 1472-1376Article in journal (Refereed)
    Abstract [en]

    Research on how vulnerable consumers navigate various marketplaces and service interactions, developing specific consumer skills in order to empower themselves during such exchanges, has received inadequate attention. This paper contributes to this area by empirically drawing on a multi-perspective go-along travel study, consisting of a combination of in-depth interviews and observations of consumer and service provider interactions in mobility services. It addresses both factors that are a source of vulnerability and forms thereof during service interactions, thus unearthing critical mechanisms that explain why vulnerability comes into being. Further, the finding of four distinct forms of active coping strategies, building on the dimensions of proactiveness/reactiveness and explicit/implicit articulation, and how these are related to different forms of vulnerability, provides an understanding of coping with vulnerability during consumer and service provider interactions.

  • 131.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Demeanour Co-Creation Value (DCCV): Bi-Directional Practices In Service Encounters2015In: 22nd Recent Advances in Retailing & Services Science Conference / [ed] Soora Rasouli & Harry Timmermans, 2015Conference paper (Refereed)
    Abstract [en]

    This paper explores in-depth what frontline employees actually do when they co-create value in relation to customers. Analyses of data (1 469 short narratives, questionnaire responses, and instances of critical incidents) collected from surveys and interviews in public transport, are used to identify distinct styles of value co-creation. Building on service-dominant (S-D) logic and social practice theory, the authors identify “practice styles”, “value co-creation activities”, and “specific interactions’’ that underlie frontline co-creation of value in relation to people with functional limitations in both face-to-face and ear-to-ear interactions. The authors uncover and structure a list of customer value co-creation activities, in terms of doings and sayings, yielding a typology of seven practice styles and link these to quality in service encounter demeanour. When congruence among these value co-creation styles is displayed the demeanour tends to be associated with higher value and as such should be encouraged by managers and employees. As a consequence this vulnerable segment of customers will have better support in executing their daily transportation. The usefulness of the typology is demonstrated by showing links to quality of life and its potential application to other service encounter settings.

  • 132.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Embodied Value Co-Creation: A Turn-taking Perspective on Service Encounter Interactions2017In: Journal of Creating Value, ISSN 2394-9643, Vol. 3, no 1, p. 1-17Article in journal (Refereed)
    Abstract [en]

    This article aims at advancing research on value creation in service marketing by applying theories of turn-taking and multimodality. It is argued that there is a need to uncover what is inherent in the prefix ‘co’ in value co-creation and that focus needs to be broadened, from perception of value to the production of value, that is, the specific reciprocal and embodied actions in service encounters.

    For the analysis, an empirical study of complex interactions between service providers and customers is used. A practice approach is applied, combining interviews and observations of interactants in situ.

    The article identifies four specific turn-taking patterns, ranging from ‘simple’ to ‘elaborated’, defined by their character and that uncover how the interactants reciprocally use multiple modes in the production of social outcomes.

    Theoretically, the study contributes to more fine-grained explanations to what explains the creation (and destruction) of value.

  • 133.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    How value is accomplished in practice: A study of interactions in special transportation services2015Conference paper (Refereed)
  • 134.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Uncovering the reciprocal mechanisms of embodied value co-creation: turn-taking and multimodality2017Conference paper (Refereed)
    Abstract [en]

    The interaction between customer and provider is a crucial locus for marketing. Essentially, it is in the interplay between these actors where value is created or destroyed for the beneficiary—i.e. primarily for the customer but also for the provider. The way in which this interplay is performed will determine the outcome. This notion is recognized in contemporary service and marketing literature, but still not fully reflected in published studies. Rather, the bulk of studies understand service as a perceptual psychological phenomenon, most often focusing on how the customer, and with some exceptions the staff, perceive and experience the service. However, this tradition tends to overlook what is actually done in service interaction, what specific doings and sayings each party use in relation to the other, and what effects that have on the interactants. To advance service marketing research aiming at more in-depth theories of how value is co-created, we argue that focus needs to be broadened, from perspectives of perception and experience to the production–i.e. reciprocal actions in service encounters.

    This purpose of this study is to describe how patterns of reciprocity look like in terms of turn-taking activities and by this explain how value is realized, utilizing an empirical study of complex interactions between service providers and customers.

    A qualitative single-case methodology was used in order to provide rich descriptions and contextual information relevant for the analysis of reciprocal turn-taking activities in service encounters. Empirical data from mobility service for individuals with physical functional limitations were used. A combination of interviews and observations were conducted with different informants (both customers and drivers), in most cases out in the field on the move travelling from door-to-door in order to grasp contextual information in situ.

    The paper identifies a number of social practices of human interaction, some of which are fairly routinized. The latter means that actors alternate between social practices; modify them and iteratively negotiate with the other party in the subsequent steps in interactions. In different phases of these interactions value is created (or destroyed). The study uncovers inherent turn-taking patterns, ranging from ‘simple’ to ‘elaborated’, defined by their character in two dimensions—i.e. substance (the amount of modalities) and interaction (the number of turns). By these two dimensions, we form a classification that describes and explains how value co-creation, in this study measured as well-being, is realized. Theoretically, the study contributes to more fine-grained explanations to the crucial mechanisms that explain value creation and uncover what is hidden in the little prefix "co" in value co-creation. The study also has practical implications as it points to the need to pay more attention to embodied behavioural multimodal sequential aspects during training and education.

  • 135. Echeverri, Per
    et al.
    Salomonson, Nicklas
    University of Borås, School of Business and IT.
    Åberg, Annika
    Dealing with customer misbehaviour: Employees’ tactics, practical judgement and implicit knowledge2012In: Marketing Theory, ISSN 1470-5931, E-ISSN 1741-301X, Vol. 12, no 4, p. 427-449Article in journal (Refereed)
    Abstract [en]

    Much current research fails to provide in-depth explanations as to how and with what resources frontline employees deal with incidents where customers display dysfunctional behaviour. By drawing on theory of implicit knowledge and practical judgement this paper aims to explain this and conceptualize inherent structures and sub-mechanisms, central to service marketing. The analysis is based on in-depth interviews and narratives from four different industries, each representing service provision wherein customer misbehaviour is found to be frequent. The results display linkages between the central dimensions of dealing with customer misbehaviour. When incidents of misbehaviour occur they are met by tactics ranging from routinized action to more analytical and strategic approaches. These tactics are guided by underlying mechanisms in the form of practical judgements based on rules, balanced adjustment or reflection, with the judgements in turn being informed by implicit knowledge based on norms, schemes, or multi-perspective thinking. The study reveals patterns of linkages between these.

  • 136.
    Edin, Felicia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Amanda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundqvist, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Strategiskt eller inte?: En kvalitativ studie om förekomsten av strategiskt inköp i svenska fast fashion-företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today’s fashion apparel industry is characterized by a volatile demand and fast trends. These toughened conditions have resulted in fashion companies constantly being put on their edge in order to follow the market changes. The ability to make quick decisions and adapt to the market is there fore crucial in order to stay competitive. This has led to extensive changes not only in production and logistics but also within purchasing operations, which in turn serve a more important role than ever. Purchasing and Supply management is nowadays an established termin the industry not only due to its financial effect but also its increasingly strategic role within the company. According to previous research, integrating a strategic approach towards the purchasing function might lead to competitive advantage. However, a shortage of research about strategic purchasing specifically in fast fashion companies has been identified. The purpose of this study was to examine the purchasing function’s current strategic role in Swedish fast fashion companies. The study uses a qualitative research approach and the result is based upon empirical data collected through interviews. These interviews have been conducted with five representatives of three Swedish fast fashion companies that have an extensive knowledge and understanding about the purchasing function. By analysing the empirical results in relation to secondary data obtained from previous research, it was found that the purchasing function in Swedish fast fashion companies holds an important role, both financially and strategically. This strategic importance is derived from the company wide impact of purchasers’ decision-making along with the need for communication between the purchasing function and other significant departments. Furthermore, the results indicate that strategic purchasing does in fact appear in Swedish fast fashion companies, although not to a full extent. This is partially due the fact that the concept of strategic purchasing, as the literature defines it, is not established within these three companies. At last it is concluded that the previously increased relevance of strategic purchasing combined with the cultivating globalisation indicates that the purchasing functions’ strategic role will continue to grow.

    The thesis is written in Swedish.

  • 137.
    Edlund, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Jennifer
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fysiska modebutikers överlevnad: En studie på kvinnligt konsumentbeteende2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inom en snar framtid förutspås en massiv butiksdöd för de fysiska modebutikerna. Anledningen till denna profetia tros vara den snabbt växande e-handeln. Utbudet av produkter har blivit allt större och allt fler konsumenter använder e-handel för att tillgodose sina behov av modevaror. Trots en ökad e-handel finns det undersökningar som visar att hela 90 % av de faktiska köpen fortfarande sker i fysiska butiker. Även om de faktiska köpen till stor del sker i fysiska butiker tampas fysiska butiker ständigt med höga personalomkostnader och dålig lönsamhet. I och med att fysiska modebutiker står inför en osäker framtid syftar denna studie till att undersöka kvinnligt konsumentbeteende samt vilka marknadsföringsaktiviteter som prefereras, detta i relation till fysiska modebutiker. Vi studerar även kvinnligt konsumentbeteende utifrån ett generationsperspektiv. Studiens resultat kan med fördel användas av företag för att stärka sin framtid och överleva den förutspådda butiksdöden. För att studera detta använder vi oss av Kotler och Kellers kommunikationsmix samt ramverket AIDA som representerar de olika steg som en konsument går igenom innan ett köp. Empiriskt material har samlats in genom en enkätundersökning publicerad på internet. Av totalt 506 svarande respondenter kunde 479 av dessa räknas till vårt urval. Genom enkätundersökningens resultat samt en analys via det statistiska dataprogrammet SPSS kan vi påvisa både skillnader och likheter i det kvinnliga konsumentbeteendet mellan olika generationer. Tydligt framkommande i vår studie är att kommunikationssätt, med tillhörande marknadsföringsaktiviteter, som sker i fysiska butiker skapar en positiv upplevelse som både prefereras och leder kvinnor till köp oavsett generation. Engelsk titel (kopiera från uppsats) *: Survival of physical fashion stores - A study on female consumer behaviour Engelska nyckelord *: Consumer behaviour, Physical fashion stores, AIDA, Generations, Personal serviceSustainable development anges som nyckelord på engelska?: NEJEngelsk sammanfattning *: It is predicted that in a near future physical retailers will be extinct. The reason for this prophecy is believed to be the fast growing e-commerce. The range of products is increasing and more consumers are turning to retailers within e-commerce to satisfy their needs for fashion products. In spite of the increasing e-commerce there are studies that demonstrate that as much as 90 percent of the actual purchases still take place in physical stores. But even if the actual purchase still occurs within the physical commerce the physical stores still struggles with high labour costs and weak profitability. Since the physical commerce stands in for an uncertain future this study aims to examine female consumer behaviour and which marketing activities that is preferred, this in relation to the physical fashion stores. We also examine female consumer behaviour from a generational perspective. The results from the study can be advantageously used by companies to ensure their future and survival against the predicted extinction of physical retailers. In order to examine this topic we use Kotler and Keller’s communication mix together with theoretical framework AIDA, which represent the stages a consumer go through before making an actual purchase. Empirical material has been gathered through questionnaires published on the Internet. Of the total 506 respondents 479 of them fitted our sample and were able to be analysed. Through the questionnaires result together with an analysis using the statistical data software SPSS we can demonstrate both differences and similarities in consumer behaviour between generations. In our study it is clear that communication methods with associated marketing activities, that take place within the actual physical store, create a positive experience that are both preferred by the female consumers and lead them to purchase regardless generation. This research paper is written in Swedish.

  • 138.
    Edström, Anders
    University of Borås, School of Business and IT.
    Grogrund för nyföretagande: exemplet JC2009Report (Other academic)
  • 139.
    Eistrand, Ellen
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Engelbrektsson, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att rekrytera mellanchefer: ett innovationsperspektiv2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Middle managers today have an increasingly central role in business organizations resulting in increased responsibility both operationally and strategically. Whether it is advisable to recruit middle managers internally or externally is a debated topic and seemingly a situation driven decision. As the labor market and society requires a continuous development and innovation of organizations the management should work strategically to promote a continuous development. The purpose of this study is therefore to increase the knowledge of how internal and external recruitment of middle managers can affect organizations' ability to pursue innovation and how recruitment of middle managers, from a strategic point of view, can contribute to innovation.We have conducted a qualitative analysis of semi-structured interviews where respondents with experience of executive recruitment in organizations from three different sectors participated. The sectors studied were; the industrial sector, the service sector and the retail sector in order to determine the possible differences in views on innovation and the manager's role in pursuing this in their respective industries. The study has a comparative design with a purposive sampling. A total of six respondents were interviewed and their stories and experiences were included in this study. In the analysis, we have worked with an abductive approach inspired by a hermeneutic perspective. The theoretical framework has been developed by using previous literature on middle management recruitment and innovation and the internal and external recruitment advantages and disadvantages which later on have been used as the basis for structuring the text in the analysis.Our research of how the internal and external recruitment of middle managers can affect organizations' ability to pursue innovation leads to the result that most respondents advocate career development through internal recruitment. This would lead to greater innovation, to a greater extent than the external recruitment. Our results suggests that by retaining existing employees and allow for them to grow and develop, the organization promotes innovation and could be assumed to hold a more effective recruitment method in the pursuit of innovation. In contrast, the result of the analysis of the service organization shows that the respondents are well aware of the advantages of internal career development however despite these benefits they still debate that numerous advantages do prevail from an innovation perspective when recruiting middle managers externally. This due to, from an innovation perspective, the external recruitment would allow for the organization to host new objective individuals contributing with innovative ways of working and perhaps new sought after perspectives previously unknown to the organization. To summarize this study shall aim to contribute to an increased knowledge of how internal and external recruitment of middle managers affect organizations' ability to pursue innovation.This paper is written in Swedish.

  • 140.
    Ek, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Viding, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Social e-shopping: motivation och värde vid interaktion online2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media and e-commerce has become a part of every day life for many people.Recommendations and opinions about different products play a big part in the buying process. This is something that is hard to satisfy in e-commerce, therefore conversations and discussions about buying in social media have become more common. This phenomenon is called social e-shopping. Usually, social e-shopping occurs in online-forums, where individuals have the ability to voice their opinions regarding the potential purchasing decision. The purpose of this paper is to further deepen the discussion about social e-shopping by researching motivational factors and values. Through a netnographic study in a Facebook forum, essential empiricism could be gathered. With the help of Self Determination Theory, Social support and Values in a virtual community, the empiricism could be processed and refined. With the support of these theories it could be established that the biggest motivational factors for engaging in social e-shopping are to gain self-affirmation and affection, but also toease the decision making. The pursuit of perpetual confirmation was perceived as  alarming as it indicates that external factors have a bigger influence on the individual than its own will. At the same time, the desire to find solidarity also showed positive consequences through support and a sense of cultural unification. In conclusion it could also be determined that companies fail to satisfy the customer’s need of social interaction when shopping online.

    The paper is written in Swedish.

  • 141. Ek, Emma
    et al.
    Solli, Rolf
    University of Borås, School of Business and IT.
    Revision och nytta: en närgående studie av revisionen i en region2013Report (Other academic)
    Abstract [sv]

    Revision är ett växande område. Här granskas revisionen i en stor region med utgångspunkt från vilken nytta den gör. Ett embryo till teori avseende nytta utvecklas.

  • 142. Ek, Emma
    et al.
    Solli, Rolf
    University of Borås, School of Business and IT.
    Är det någon nytta med revision, egentligen?2014In: Kommunal ekonomi, ISSN 0282-0099, no 2, p. 27-28Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Allt mer det vi gör i organisationer granskas, verifieras och kritiseras av någon extern, oberoende aktör. Det är en megatrend. Här ställs frågan om trenden är till nytta eller ett svar på behov av formella legitimeringsprocesser.

  • 143.
    Ekdahl, Elias
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Magnusson, Patrick
    University of Borås, Faculty of Textiles, Engineering and Business.
    Makt: Intressenternas makt i IASBs och FASBs normgivningsprocess2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The new revenue recognition standard developed by the standard setting bodies FASB and IASB was implemented on the first of January 2018. The process of developing a new standard is long, complex and consists of several stages. The FASB and IASB have had help from their stakeholders to collect comments and suggestions, in form of Comment letters (CL), during the process. The stakeholders' power over the standard setting processes of the normative bodies is something that has often been discussed in existing literature. There are criticisms of the standard setting processes and the present study has therefore explored the extent to which stakeholders have had the power to develop the new accounting standards for revenue recognition. In order to fulfill the purpose of the study, a qualitative content analysis of stakeholders CL has been conducted and their influence over IASB and FASB has then been analyzed using the pluralistic view of power. In the study, a total of 45 CL from the following stakeholder groups have been studied: Regulators, Large companies, Small companies, the Audit Industry and Users. The conclusion we reached in the study of the various stakeholder groups influence on the standard setting process was that all stakeholders have had their critique listened to. Although they all had an impact, we could see clear differences in the degree of successful criticism of the various stakeholder groups. We could rank the stakeholder groups by power, where the Audit industry was the group with the most power over the process, after that were Regulators and Large companies and last groups with least power over the FASB and IASB standard setting process according to the pluralistic view of power were Small companies and Users. Despite a clear variation in degree of successful criticism between the various stakeholder groups, the study can´t distinguish a specific stakeholder group who has had full power over the process. This conclusion comes from the fact that FASB and IASB in some cases rejected all criticisms from the respective stakeholders.

  • 144.
    Ekdahl, Samuel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Swiatek, Stefan
    University of Borås, Faculty of Textiles, Engineering and Business.
    SOU 2015:8 – En studie över intressenternas attityder till en ny företagskategori samt ny årsredovisningslag2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Within the EU, the work with harmonization of laws is an on-going process. The aim is to design and implement legislation of the highest quality, while taking into account that the administrative burdens are proportionate to their advantage. Against this background, the EU has worked to promote relief for small and medium-sized entities at the international as well as the national level, resulting in an audit of its own directives. As a result of the European Parliament and Council Directive of 2013 concerning the annual accounts, consolidated financial statements and related reports of certain types, an investigation was added by the government at the end of 2012. The investigators task was to submit proposals to the legislative provisions of Swedish law that would be required to implement the Directive. In addition to the Directive itself, the investigation treated the question whether the existing annual accounts legislation should be redesigned in a more transparent and clear manner. The investigation resulted in an interim report that dealt with the implementation of the new EU accounting directives, as well as a final report, that handled a review of the annual accounts act. The consultation on the final report was sent to 57 agencies and the answer to this was to be at the Ministry of Justice no later than 1 December 2015. Answers were received from 36 agencies.The purpose of this study is to examine and report on the attitudes of the various consultative agencies regarding the proposals set forth by the investigation. By creating a modified stakeholder model, we categorize instances of the various stakeholders and examine whether there is a correlation in the responses based on the stakeholder group each instance is categorized into, and what issues are of most importance to the instances. The study is qualitative in nature and the empirical data is based on the submitted consultation responses.The study shows that most agencies welcome the introduction of a new business category, micro-entities. There are some concerns regarding the limits for this category, since the limits suggested by the Swedish investigation are lower than the limits suggested by the EU. The investigation believes that it is helpful to have the same limit as for auditing duty, while those who advocate higher levels believes it will cause more problems for Swedish companies compared to their European peers. The cost saving estimated by the investigation are believed to be too narrowly calculated by several agencies, who argue that the costs will be higher for both the individual entity as well as for society. Regarding the modernization of the annual accounts acts all agencies agree that it is something that needs to be done, based on that the laws are too complex and lack logical structure. The proposals regarding the establishment of the annual report and approval certificate has rendered the least opinions of the consulted agencies. The replying agencies are the ones most affected by these new rules.The conclusions that we draw are that most of the agencies are positive towards the proposals presented by the investigation. The debate over the limits for micro-entities will likely continue after the category has been introduced to legislation. We believe that it is important for Sweden to apply the values that the EU directive advocates, for harmonization reason among other things. Regarding the cost issue we see that it is more important to promote relief for the smaller companies, than the meaning of increased costs in the short term. Regarding the modernization of the annual account acts we are, just as the consultative agencies, in favour of it because we believe it to be of utmost importance to improve the clarity of the legal text.(This essay is written in Swedish)

  • 145.
    Eklund, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nyström, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att skapa effektiva projektgrupper: med teambuilding som främsta verktyg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this essay we have investigated how team building can make a project group more effective towards reaching the goals of the project. With this question at issue we have interviewed a couple of project managers in the event industry that we believed was well suited for this research. The purpose of this essay has been to view if team building is used in practice and if so is used with the purpose to make the project groups work more efficient. To reach our purpose we chose to use a qualitative method with a cross-sectional design and semi-structured interviews.In the theoretical reference frame there is one chapter about the project manager's influence on the project group, definition of team building, definition of the project group and how a team is created, the groups different stages and pros and risks with having a friendly work relationship. Among other things we used the FIRO-model that presents which different phases a group goes through.The study came to the conclusion that team building can make a project more efficient by having a project manager that is enthusiastic. Team building can also enhance the chemistry within the project group and help the group to get to know each other in a simple way. For example having lunch together or that the company organizes kick-offs before the project goes into intense periods. The study also came to the conclusion that it is good for the group to get to know one another as long as they stay professional in their work role. It is important that the project group is not afraid to speak their minds to help the project grow.This paper is written in Swedish.

  • 146.
    Eklund, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Helgesson, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mångfaldsperspektiv i en svensk kontext: Mode eller institution?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study is addressing the concept of workplace diversity in the Swedish context. The concept has been discussed in Sweden since the late 1990´s, but still there are confusions about what workplace diversity really is, and what impact it has on particular organizations. Further, the concept is in the Swedish context associated with a high degree of governmental involvement which, as of late, has been focused on influencing organizations toward a multicultural model. However, some argue that there is little experience of a multicultural model in the Swedish practice. Those companies that work with diversity do so mostly out of economic reasons, in search of external capital and not in an integrative way.The purpose of this study is to investigate which perspectives on diversity there are in different Swedish organizations and how these can resemble, or differ from, the multicultural model that is advocated by the societal discourse. By means of institutional theory as a reference, the results are then discussed to explain why possible discrepancies in the discourse around workplace diversity between different levels of society may arise. Qualitative analysis of discourses throughout several levels of society is conducted with a cross-sectional design with a sample of public documents such as websites, policy documents, sustainability reports and annual accounts from relevant institutional arrangements in a macro-perspective, and in a micro-perspective; from the largest Swedish companies and a random sample of large, Swedish companies. A total of 70 companies and six institutional arrangements are analyzed. We have an abductive approach, where the analysis is initially conducted by means of a frame of reference around perspectives on diversity, which is further developed with the addition of institutional theory in light of our findings.We find that three perspectives on diversity; reinforcing homogeneity, the color-blind perspective and the fairness perspective can be said to be institutionalized in the Swedish context, with a strong focus on the gender dimension of diversity. The perspectives of access and integration-learning cannot be said to be institutionalized in the Swedish context, but can instead be seen as fashionable. The institutional arrangements we can associate with the Swedish government influence Swedish organizations by means of coercive institutional pressure to adapt to the institutionalized perspectives. There is also an ambition to act as a role model concerning diversity management through companies owned by the State. However, the texts we analyze deriving from these institutional arrangements stretch no further than to the color-blind perspective and the fairness perspective. Instead, we find the most expressions for the access perspective and the integration-learning perspective, where we also find the multicultural model, in the discourse consisting of texts deriving from the largest Swedish companies. The study contributes, by the addition of institutional theory, to a more pluralistic way of describing the perspectives on diversity, than illustrated by previous literature.The thesis is written in Swedish.

  • 147.
    Eklöf, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johnsson, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Underhållning: som en strategisk framgångsfaktor för shoppingcenter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study shows our research on how entertainment is used in a shopping center as a strategic marketing strategy. As we wanted to get a depth in the study, a qualitative case study method was made. The case study was made on Mall of America through the research designs document study and a semi structured interview with the shopping center. This method was chosen as in the research overview of the previous research regarding shopping center and entertainment, the focus was on survey studies aimed at visitors. The research overview also showed the lack of research within the subject, which made it interesting for us to study. Three research questions regarding the marketing mix, customer focus and customer relationship were asked to answer the purpose. These are also the themes that are used through the theory, result and discussion. The marketing mix describes the 6Ps that Preston(2012) means should be used instead of the traditional 4Ps regarding events. Customer focus covers segmentation, targeting, differentiation and positioning while customer relationships is about how the shopping centre creates customer value and customer satisfaction through entertainment. A theoretical analysis model was created from these themes. This model was the basis for our results and can be replicated in future research. The results on this study show that all elements of the marketing mix were used at Mall of America, with more or less impact in their strategic work. Mall of America is aware what their brand stands for and what position they want to reach. This is portrayed in their way of working with customer focus to different extents. They strategically work to reach an emotional connection with their visitors that contributes to their well executed and long-term customer relationships. Our study contributes with the theoretical analysis model which can be used to show the interplay that is important for a company/shopping center to embrace when they want to strategically implement entertainment. This study also contributes with a deeper understanding on how Mall of America strategically works with entertainment that has become a success factor.

  • 148.
    Ekström, Karin M.
    University of Borås, School of Business and IT.
    A consumer perspective on fashion communication2010In: Nordic Textile Journal, ISSN 1404-2487, no 1, p. 4-13Article in journal (Other academic)
  • 149.
    Ekström, Karin M.
    University of Borås, School of Business and IT.
    Consumer Behaviour: A Nordic perspective2010Collection (editor) (Other academic)
    Abstract [en]

    This is the first Nordic textbook on Consumer Behaviour. The aims of the book are to describe and explain consumer behaviour in general and stimulate reflection on Nordic consumer behaviour in particular. The book is unique in that it includes contributions from key researchers in the Nordic countries representing a variety of disciplines. The different perspectives, theories and methods that are used in the various disciplines contribute to a better and more comprehensive understanding of the diverse dimensions of consumption.

  • 150.
    Ekström, Karin M.
    University of Borås, School of Business and IT.
    Consumer socialization of families2010In: Understanding Children as Consumers / [ed] David Marshall, Sage , 2010, p. 41-60Chapter in book (Other academic)
    Abstract [en]

    What drives children as consumers? How do advertising campaigns and branding effect children and young people? How do children themselves understand and evaluate these influences?

    Whether fashion, toys, food, branding, money - from TV adverts and the supermarket aisle, to the internet and peer trends, there is a growing presence of marketing forces directed at and influencing children and young people. How should these forces be understood, and what means of research or dialogue is required to assess them?

    With critical insight, the contributors to this collection, take up the evaluation of the child as an active consumer, and offer a valuable rethinking of the discussions and literature on the subject.

    Features:

    • 14 original chapters from leading researchers in the field

    • Each chapter contains vignettes or case examples to reinforce learning

    • Contains consideration of future research directions in each of the topics that the chapters cover.

    This book will be relevant reading for postgraduates and advanced undergraduates with an interest in children as consumers, consumer behaviour and on marketing courses in general as well as for researchers working in this field.

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