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  • 151.
    Borg, Linnea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gotstig, Melina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sköld, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Barnens kläder och barnens kön: Könsneutral exponering som problem i butik2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Physical stores are facing challenges in the retail market when more customers choose to shop online. As to the competition, it has become more important to stand out, especially through visual merchandising which implicate the stores visual communication towards the customers. Visual merchandising is described as something relating to promotional actions such as display windows, sounds, lights, product exposures and color schemes that stores take to communicate their products. Store communication has been shown to have a major impact on people's perceptions of a store. It may also be questioned whether the impact of visual merchandising on people differs depending on whether the exposure applies to clothes for adults or children. With the growth of feminism, borders to gender standards tend to blur butdespite this, the clothing companies still seems to divide the clothes between the genders. The purpose of this paper has been to explore how a concept of a children's clothing store can expand the concept's added value through gender neutral retail exposure . This was achieved through a qualitative method conducted through interviews and observations with parents to children between the ages 0-7. Two theoretical models were used; the SOR- model that was used to grasp customers actions in stores and the Communication model that was used to explain how stores communicate their message to their target group. The study showed that the biggest difficulty in the gender-neutral issue lies in improving society's acceptance of it. It is the outside world's counter-reactions to the children's clothes when they deviate from the stereotypical that causes parents' distance from a complete adoption of gender-neutral thinking. This study is written in Swedish.

  • 152.
    Borhan, Huda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Biologiska restströmmar som bioraffinaderiresurs2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Detta arbete hade till mål att kartlägga och identifiera ett antal biologiska restprodukter som kan vara tänkvärda som råmaterial för produktion av förnybara produkter i Sverige. Genom en detaljerad litteraturgenomgång har man identifierat vilka tekniker som är mest möjliga och lämpliga från olika aspekter. Baserat på kemiska sammansättningar, tillgänglighet och låg kostnad har fem biologiska restprodukter utvalts. Dessa restprodukter är apelsinskal, hästgödsel, vetehalm, drank och fågel fjädrar. För varje restprodukt har det undersökts vilka tekniker och förbehandlings metoder som kan bli tillämpliga samt vilken verkan de har på biomassans kvalitet. Ett antal studier har beskrivits i rapporten som kan bidra till en mer ekonomisk och miljömässig produktion genom förbättring av produktutbyte och minskning av problem i processen.

  • 153.
    Borssén, Andreas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hallgren, Carl
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hur kan ett litet eller medelstort företag gå tillväga för att skapa ett kvalitets- och ledningssystem?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Dagens samhälle ställer allt högre krav på kvalitet och miljö, dessa ställer i sin tur krav på marknaden. Därför behövs företag utvecklas och arbeta med ständiga förbättringar för att möta dessa krav. Ett enkelt sätt för att kunna svara mot kraven är att börja arbeta med ISO standarder. Detta används sen som ett verktyg för att kunna kontrollera och styra sitt kvalitetsarbete. Problemet med mindre företag är oftast kostnadsaspekten och kraven från leverantörer och kunder. Det finns olika kvalitetsledningssystem men det mesta kända är ISO 9000, som utgår från åtta ledningsprinciper. Dessa används som hjälp för att kunna styra och förbättra processerna i systemet och fortsätta att arbeta med ständiga förbättringar. Dessa är inga krav utan bara en ledstjärna för att se om organisationen är på rätt väg. Däremot om organisationen skall bli certifierad måste den uppfylla ISO 9001 kraven. Detta arbete ger en inblick på hur ett litet eller medelstort företag skulle kunna gå tillväga för att påbörja sitt arbete med ett kvalitets- och ledningssystem och på sikt även bli certifierade. Vidare kommer arbetet beskriva ta upp teori kopplat till ISO 9000 och vad som ett företag behöver tänka på vid ett införande av ett sådant system.

  • 154.
    Boström, Camilla
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Gabriella
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekström, Sofia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vem är Göteborg?: En undersökning om Göteborg som turistdestination2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the development in the charter industry over the last decades, marketing companies must create ways to make a destination stand out against others to potential tourists. Some researchers argue that brand personality is a good tool to use for this purpose. In this essay written in Swedish, we explore tourism in Gothenburg based on personality traits. One qualitative data collection is gathered from interviews with two marketing employees at Göteborg & Co, while a quantitative survey was also completed with tourists visiting the city. The results show that personality traits that are desired by Göteborg & Co marketing, match the personality traits of tourists visiting the city.

  • 155.
    Boström, Martin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Marting, Oliver
    University of Borås, Faculty of Textiles, Engineering and Business.
    Säkerställning av saldokvalitet2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This bachelor thesis took place at Silvent AB’s headquarters in Borås. The purpose of this inquiry was to identify in which ways the company could improve their stock-on-hand accuracy. The importance of having a correct inventory balance is growing for every year that passes. Concepts like Lean, forecasting, re-ordering point, and stock replenishment are all based on having a correct stock balance. In order to investigate the reasons for an incorrect inventory balance, interviews were conducted with staff that is central to achieving a correct stock balance. In addition to the interviews, the flow of the demarcated product group was observed. Since there are several factors that affect inventory balance, the analysis explores several methods that are possible to use to achieve a more secure inventory balance.The three main conclusions of the inquiry are as follows: Procedures for measurment and documentation.Documentation of measurements is important as a basis to visualize problem areas and motives for possible improvements. Therefore, it is not only important to introduce clear procedures for how measurements are to be performed but also how the documentation of these measurements should be done, making it possible to backtrack and compare with previous measurements. RFIDWith the implementation of some form of digital markup and an automated identification system, there is great potential for improving the quality of the stock balance. Evidence that RFID could reduce the inaccuracy of inventory balance by about 26% is found in a previous study by Hardgrave et. al. 2015. The company is therefore recommended to investigate if there are possibilities for implementing this. KanbanAn easy way to handle items that are difficult or costly to keep an inventory balance is a two-bin system where replenishment of the stock is done in a more visual way. However, by not keeping a proper record of stock balance of the articles makes it difficult to report figures on how many items that is available if it is required.

  • 156.
    Bowald, Jessica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Trygg, Andrea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisning: Institutionaliserad diskurs inom klädbranschen2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: This paper seeks to identify an institutionalised discourse about communication of sustainability in the clothing industry. The base for identification of this discourse is how a company applies the triple bottom line model. Further, this discourse is explained with legitimacy- and stakeholder theory. The result of the study aims to contribute to increase knowledge about these theories.Methodology: A qualitative discourse analyses has been employed on the sustainability reports of four fashion companies. The companies represents two profiles, fast fashion and high-end. The study is partly conducted by applying content analysis on a data driven basis. Categories have emerged during the course of the analysing work.Findings: The result suggests that the sustainability reporting has been institutionalised and that there exist a relatively clear discourse about communication of sustainability within the studied industry. The most obvious variation that has emerged is a variety between the companies' profiles, the high-end companies communicate quality of the clothes to a greater extent compared to the fast fashion companies.Originality/value: Previous studies have shown that there are big differences in how corporate social responsibility is reported among industries. This study examines how companies in the same industry, with various corporate profiles, report on sustainability. The study has helped to increase the understanding of why a company in the clothing industry chooses to highlight certain information in their sustainability report.This thesis is written in Swedish.

  • 157.
    Brancoli, Pedro
    University of Borås, Faculty of Textiles, Engineering and Business.
    Environmental impacts of food waste in a life cycle perspective: A case study in a Swedish supermarket2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The food production system has been acknowledged as a problem that needs to be addressed in order to achieve a sustainable society. Hertwich and Peters (2009), estimate that 10-30% of an individual’s environmental impact is related to the industrial production and consumption of food. The problem is aggravated by the wastage of one third of the global food production. The consequences of the wastage of food are the loss of resources, such as energy, water, land and labour and unnecessary emissions of pollutants.

    In order to address this problem several actions have been proposed. The Sustainable Development Goal 12.3, which Sweden has committed to fulfil, aims to reduce by half the amount of food waste along the production and supply chain by 2030.

    Retail is an important player in the food supply chain. Its influence spreads both upstream to suppliers and downstream to consumers. Therefore, this research aims to contribute to reduction of the environmental impacts related to food waste in retail, by identifying products with high environmental impacts. The main goals of this study are 1) the quantification of food waste produced by the supermarket and 2) to examine the environmental impacts of selected products in order to assess the impacts generated by the waste production at the supermarket.

    The findings of the research revealed 1) the importance of not only measuring the food waste in terms of mass, but also in terms of environmental indicators and costs. The results indicate bread as an important contributor for the environmental footprint of the supermarket and a potential product for interventions 2) Sorting the organic content of the products from its packaging before sending it to the current waste treatment leads to a reduction in the carbon footprint.

    The research identified the following recommendations: 1) increasing supermarket personnel and consumers’ awareness regarding the environmental impact of food waste, 2) finding alternative routes for waste treatment and 3) improving logistic operations.

  • 158.
    Brancoli, Pedro
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. University of Borås.
    Bolton, Kim
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rousta, Kamran
    University of Borås, Faculty of Textiles, Engineering and Business.
    LCA as a Supporting Tool for Supermarket Food Waste Management2016Conference paper (Other academic)
  • 159.
    Brancoli, Pedro
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bolton, Kim
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rousta, Kamran
    University of Borås, Faculty of Textiles, Engineering and Business.
    Life cycle assessment of supermarket food waste2017In: Resources, Conservation and Recycling, ISSN 0921-3449, E-ISSN 1879-0658, Vol. 118, 39-46 p.Article in journal (Refereed)
    Abstract [en]

    Retail is an important actor regarding waste throughout the entire food supply chain. Although it produces lower amounts of waste compared to other steps in the food value chain, such as households and agriculture, it has a significant influence on the supply chain, including both suppliers in the upstream processes and consumers in the downstream. The research presented in this contribution analyses the impacts of food waste at a supermarket in Sweden. In addition to shedding light on which waste fractions have the largest environmental impacts and what part of the waste life cycle is responsible for the majority of the impacts, the results provide information to support development of strategies and actions to reduce of the supermarket's environmental footprint. Therefore, the food waste was categorised and quantified over the period of one year, the environmental impacts of waste that were generated regularly and in large amounts were assessed, and alternative waste management practices were suggested. The research revealed the importance of not only measuring the food waste in terms of mass, but also in terms of environmental impacts and economic costs. The results show that meat and bread waste contributes the most to the environmental footprint of the supermarket. Since bread is a large fraction of the food waste for many Swedish supermarkets, this is a key item for actions aimed at reducing the environmental footprint of supermarkets. Separation of waste packaging from its food content at the source and the use of bread as animal feed were investigated as alternative waste treatment routes and the results show that both have the potential to lead to a reduction in the carbon footprint of the supermarket.

  • 160.
    Brancoli, Pedro
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. University of Borås.
    Rousta, Kamran
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bolton, Kim
    University of Borås, Faculty of Textiles, Engineering and Business.
    Environmental impacts of supermarket food waste in a life cycle perspective2016Conference paper (Other academic)
  • 161.
    Brandenberg, Kristin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Point of view: How printed patterns evolve through perspective2017Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ’Point of view’ is an investigation of changeable surface patterns in the textile design field. The investigation is performed in order to get a deeper understanding of the relationship between changeable surface patterns and three-dimensional contexts to explore alternative methods.  The aim is to design surface patterns in a three dimensional context developed through printing and layering techniques, and to explore how the patterns change depending on the observer’s perspective. Practice based design experiments were carried out to explore materials and printing techniques such as transfer, digital and burn out. The patterns were in turn placed on a cubic frame with inner and outer layers, and studied for their effects on one another.  The project resulted in a series of surface patterns that were applied in a spatial context. The findings propose an alternative method for designing changeable surface patterns in a three-dimensional setting, using layers, transparency and distance as factors.

  • 162.
    Brandt, Angelina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sundqvist Lindh, Kim
    University of Borås, Faculty of Textiles, Engineering and Business.
    Uthyrning – Ett alternativt sätt att konsumera kläder?: En undersökning om unga konsumenters attityd till att hyra kläder av modeföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Masskonsumtionssamhället vi idag lever i har katastrofal inverkan på miljön. Textilindustrin och i synnerhet fast fashion är en stor bidragande faktor. Idag ligger den årliga globala textilkonsumtionen på nästan 90 miljoner ton. År 2050 förutspås en global textilkonsumtion på 250 miljoner ton per år som ett resultat av en ökad världsbefolkning, där fler än idag kommer ha möjlighet att konsumera. En projekterad resursbrist gör det av yttersta vikt att förändra våra konsumtionsvanor för att kunna möta framtidens behov av textilier. Om livslängden per plagg kan ökas och nyproduktionen av kläder minskas sparas resurser som annars förbrukas vid tillverkning. Något som möjliggör detta är kollaborativ konsumtion, som på senare år fått större uppmärksamhet i modesammanhang. Grundprincipen för kollaborativ konsumtion är tillgång framför ägande. Uthyrning som komplement till traditionell försäljning kan vara ett sätt för fler modeföretag att främja hållbar utveckling och samtidigt anpassa sina affärsmodeller till den framskridande kollaborativa ekonomin. Men vilket attityd har konsumenter till att konsumera kläder på detta sätt? Denna studie har ämnat undersöka unga konsumenters attityd till att konsumera kläder genom uthyrning från modeföretag, för vidare analysera konceptets marknadspotential. Studien utgår från två forskningsfrågor; vilken attityd har unga konsumenter till uthyrning av kläder av modeföretag? Finns det en potentiell marknad för modeföretag att hyra ut kläder? Empiri har samlats in med blandad metod. Kvantitativ data togs fram med en enkätundersökning och kompletterades med kvalitativ data från sex enskilda intervjuer. Samtidiga respondenter i båda undersökningar är mellan 18 och 35 år, vilket varit studiens målpopulation. Vårt resultat visar att det råder en öppenhet och antydan till en positiv attityd gentemot att konsumera kläder genom uthyrning, dock saknar majoriteten tillräckligt med kunskap om konceptet för att kunna bilda en klar attityd. De slutsatser vi dragit är att uthyrning av kläder i dagsläget inte passar alla modeföretag, inte alla konsumenter och inte heller alla varukategorier.

  • 163.
    Brandt, Erika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dahl, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Varumärkets betydelse vid köp av kläder på internet: Ur ett konsumentperspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    E-handeln ökar ständigt och inte minst när det kommer till klädbranschen. Konsumenter värderar tillgängligheten och utbudet som internet erbjuder. Dock upplever konsumenter en större risk med att handla på internet jämfört med en fysisk butik. Det beror på att den fysiska interaktionen mellan produkt och konsument försvinner. Konsumenter känner då en större risk för att produkten inte ska uppfylla deras förväntningar. De måste förlita sig på något annat än den fysiska interaktionen. När konsumenter känner en risk inför ett köp så kommer de att söka efter mer information på internet. Informationen kan fungera som en kompensation för den förlorade fysiska interaktionen. Varumärket kan också påverka konsumenter när de ska handla kläder på nätet. Syftet med den här studien är att undersöka varumärkets betydelse vid köp av kläder på internet. Studien tar upp hur varumärket reducerar risker för konsumenten och hur sökprocessen påverkas. För att få en djupare förståelse för det så undersöks även konsumenters motiv till köp på internet och hur varumärket påverkar dem. Studien har genomförts med hjälp av 10 stycken semi-strukturerad intervjuer med kvinnliga respondenter i åldern 20 till 30 år. Dessa respondenter valdes genom ett målstyrt urval. Under intervjuerna fick respondenterna berätta om vad de har för motiv till att köpa på internet, hur deras sökprocess ser ut samt vad de känner för upplevda risker med att handla på internet och hur dessa skulle kunna minska. Respondenterna beskrev även vad de tror att varumärket har för påverkan på dem. Studiens resultat visar att varumärket har en stor betydelse för konsumenter vid köp av kläder på internet. Det finns inte ett motiv till att genomföra ett köp på internet utan ett känt varumärke. Konsumenter kopplar köp av kläder på internet med hög risk, de förlitar sig då på varumärket när den fysiska interaktionen är förlorad. Konsumenter ser varumärket som en garanti för kvalitet och känner ett förtroende för det. Samtidigt som varumärket reducerar de upplevda riskerna kortar det också ner sökprocessen på internet. Konsumenter känner sig tillfredsställda med den informationen varumärket ger. Varumärket är alltså det som bringar fram mest förtroende för att ett plagg ska uppfylla förväntningar vid köp på internet.

  • 164.
    Brandt, Sara
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lidman, Rebecca
    University of Borås, Faculty of Textiles, Engineering and Business.
    Storytelling: Hur aktualitet influerar storytelling i modebranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Konsumenter utsätts dagligen omedvetet av reklam från varumärken via flera kanaler och idag krävs det något extra för att varumärket ska ge genomslag. Där kommer berättelsen, ett narrativ eller så kallad storytelling, in som ett mäktigt verktyg inom varumärkeskommunikation. En konsument identifierar sig lättare i en berättelse, det är därmed viktigt hur företaget porträtterar sig och bygger sitt budskap. För att lyckas med storytelling krävs det att man berättar rätt historia. Innehållet ska vara intressant, relevant och engagerande. Aktuella händelser i berättelser berör och engagerar då människan alltid fängslats av nyheter. Främjas aktualiteten i storytelling finns möjlighet till ökat engagemang från kunden. Vi har lyft fram kriterier för kommunikationskanaler och dragit slutsatser för hur modeföretag kan använda aktualitet inom storytelling för att främja konsumentengagemang. Studiens syfte var att undersöka hur storytelling används och om aktualiteten influerar storytellingens potential att skapa engagemang hos konsumenter i modebranschen. Vår studie grundas i en kvalitativ metod med en flerfallsdesign. Datainsamlingen har genomförts via semi-strukturerade intervjuer hos utvalda modeföretag och PR-byråer. Vi har valt dessa två företagstyper för att få fler vinklar i vårt företagsperspektiv. Analysen har gjorts utifrån vår teoretiska referensram i en tematisk indelning.

  • 165.
    Breaum Löfvenborg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekonomiska incitament till gröna investeringar inom rederisektorn2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Environmental impact from transport of goods is a growing problem in today’s society. Environmental laws are implemented to minimize this impact and to force change in the industry but it has become clear that these laws are not enough to reach environmental goals set by different governments. Fiscal incentives are therefore implemented to, through economical forces, motivate companies to make green investments that minimize their environmental impact. This paper has studied environmental policies in the road transport sector, railway sector and the shipping sector to examine what kinds of fiscal incentives are being used in the transport sector. A survey study in the shipping sector was conducted where shipping companies was asked to grade the identified fiscal incentives in importance and influence on decisions concerning green investments. This was done with the purpose to identify which fiscal incentives in the shipping sector that can promote green investments. The survey examined 6 different types of fiscal incentives in the shipping sector: environmental certification, environmental laws, public investments in green infrastructure, governmental subsidies, environmental discounts and environmental indices. The study shows that all the examined fiscal incentives can promote green investments but to different degree. The study also shows that the shipping companies had a more positive attitude towards incentives with a direct financial impact and a less positive attitude to those with an indirect financial impact. The shipping companies graded environmental laws and environmental discounts as being the most important and having the greatest influence on decisions concerning green investments and environmental indices as being the least important and having the least influence.

  • 166.
    Breaum Löfvenborg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekonomiska incitament till gröna investeringar inom rederisektorn2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Miljöpåverkan blir ett allt större problem i dagens samhälle och mycket av den miljöpåverkan kommer från global transport av gods. För att minimera denna miljöpåverkan implementeras olika miljölagar för att tvinga fram en förändring men det har visat sig att regelverken inte räcker till. Därför krävs ekonomiska incitament som genom finansiella drivkrafter ska motivera företag till gröna investeringar som leder till mindre påverkan på miljön. Denna uppsats har studerat miljöpolicy inom väg-, tåg och sjötransport för att undersöka vilka ekonomiska incitament som står till buds inom transportsektorn. Därefter genomfördes en enkätstudie inom sjötransport där rederier fick gradera de identifierade ekonomiska incitamenten i hur viktiga de var och hur stor påverkan de hade på beslut inom företagen kring gröna investeringar. Detta gjordes i avsikt att identifiera vilka ekonomiska incitament inom rederisektorn som är effektiva och som kan främja gröna investeringar. Enkäten undersökte 6 olika typer av ekonomiska incitament inom rederisektorn: miljöcertifiering, miljölagar, offentliga investeringar i grön infrastruktur, investeringsbidrag från myndigheter, miljörabatter och miljöindex. Det visade sig att alla de undersökta ekonomiska incitamenten främjade gröna investeringar men i olika grad. Studien visade att rederierna verkade ha en mer positiv inställning till incitament med direkt finansiell påverkan och en mindre positiv inställning till incitament med en indirekt finansiell påverkan. I enkäten graderades miljölagar till att vara mest viktig och ha störst påverkan medan miljöindexen var minst viktiga och hade minst påverkan.

  • 167.
    Bredberg, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    DEAR DEER - Exploring the possibilities of materials of animal origin from a textile design perspective2015Independent thesis Basic level (degree of Bachelor), 12 credits / 18 HE creditsStudent thesis
    Abstract [en]

    Through manipulation of the materials and creation of sculptural forms, the knowledge in textile design was used to develop alternative methods for working with materials of animal origin. The project touches the issue of consumption by accentuating the fascinating features of animal materials and proposes a way of taking care of materials looked upon as disposals. It questions how we value what resources we have in our surroundings and how we use them. Or more important – how we are not using them.

  • 168.
    Bredberg, Lina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kirschon, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Uppfattar du hållbarhet?: En jämförande studie mellan modeföretag och kunder2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Modebranschen lägger idag stor vikt vid hållbarhet och implementeringen av det i sin verksamhet. Hållbarhetsarbetet kommuniceras till modeföretagens kunder i hopp om att både utbilda kunderna men även att skapa konkurrensfördelar. Problemet är att modeföretagen och majoriteten av kunderna ligger på olika kunskapsnivåer gällande hållbarhet. Kommunikationen modeföretagen riktar till sina kunder uppfattas eller tolkas inte alltid som företagen önskar, vilket leder till bristande budskapsförmedling. Studien behandlar därför det gap som existerar mellan svenska modeföretags hållbarhetsarbete och kundernas uppfattning av det. För att kartlägga gapet har en observationsstudie av fyra välkända modeföretag utförts med syfte att undersöka företagens kommunikation av hållbarhet. Vidare utfördes en enkätundersökning för att undersöka hur kunder i allmänhet ser på modeföretags hållbarhetsarbete. För att klargöra kundernas uppfattning om hållbarhetsarbete har slutligen intervjuer med de utvalda modeföretagens kunder utförts. Undersökningarnas utfall har påvisat att majoriteten av modeföretagens kommunikation av hållbarhet inte nått fram till kunderna. Vidare konstaterar studien att det finns ett stort gap där modeföretagen kommunicerar på ett ineffektivt sätt och kunderna besitter en för hög omedvetenhet kring hållbarhet.

  • 169.
    Brink, Andreas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utredning av driftproblem på rosterkylsystem: Varberg Energi AB, panna 7 och 82016Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Detta arbete gjordes på Varberg Energi, fjärrvärmeverket ”Flisan af Varberg”. Arbetet har gått ut på att lösa ett driftproblem på rosterkylkretsarna till fjärrvärmeverkets biobränsle- pannor (panna 7 och 8). Dessa pannor används för att värma Varbergs fjärrvärmenät och går som spetslast mot den spillvärme från Södra Cell (massabruk norr om Varberg) som till största delen används för fjärrvärmeproduktion. Rostrarna är den del på ugnsdelen utav pannan där bränslet transporteras under tiden som det brinner. Rosterkylkretsen används för att kyla rostrarnas axlar, för att dessa inte ska deformeras av värmen från bränslet. På Varberg Energis pannor fungerade inte denna anordning, då den går i nödkylningsläge, på grund utav övertemperatur. Detta arbete har haft syftet att utreda orsaker till problemet och därefter föreslå lösningar. För att komma fram till potentiella lösningar har olika typer av mätningar gjorts, dessa har sedan analyserats tillsammans med de principskisser och produktblad som funnits tillgängliga. Lösningarna som presenterats har efter detta testats av Varberg Energi på en av de två pannorna. Problemet låg i att cirkulationspumpen i kretsen varit för liten, vilket i sin tur gjort att flödet i kretsen blivit för dåligt. Kretsen blir då överhettad vilket utlöser nödkylningsläge, som innebär att kallt vatten från stadsnätet pumpas igenom kretsen istället för det vatten som vanligtvis är inneslutet i kretsen. Detta nya vatten innehåller syre, vilket resulterar i korrosion inuti ledningarna. Korrosionen ökar motståndet i ledningarna, vilket i sin tur gör att cirkulationskretsen fungerar sämre, allt resulterar i en ond cirkel, där felet hela tiden förvärras. Felet ifråga avhjälptes genom att byta cirkulationspumpen för att sedan tvätta ur alla korrosionsbeläggningar som uppstått i rören. Även slangar som varit utslitna har bytts ut. Lösningarna har medfört goda resultat, då driftfelet inte längre existerar.

  • 170.
    Brixland, Nikolina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Light Stabilisation of Photochromic Prints2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Light stabilisation of photochromic dyes is seen as the most challenging part in the development of photochromic dyes. The aim of this research is to compare stabilisation methods and their effect on the lifetime of a photochromic print on textile. The vision is to create a textile UV-sensor that detects current UV light exposure in the surroundings and alarms the wearer by showing colour. The developed inks have been formulated for ink-jet printing as a novel production method with resource saving properties. UV-LED light curable ink formulations were prepared for two dye classes; a non-commercial spirooxazine, a commercial spirooxazine (Oxford Blue) and a commercial naphthopyran (Ruby Red). Two different stabilisation methods were applied; chemically by incorporation of hindered amine light stabilisers and physically by polyurethane coating. Fatigue tests were performed to evaluate and compare the stabilisation methods. The tests included were household washing, multiple activations and intensive sun-lamp exposure. As a result it was found that Oxford Blue and spirooxazine had an initial better resistance to photodegradation than Ruby Red. The coating reduced the ability of colour development in higher extend for Oxford Blue and spirooxazine compared to Ruby Red. Moreover, the photocolouration increased with the number of activations for Oxford Blue and spirooxazine in particular. In general, the physically stabilised samples showed a better or similar fatigue resistance compared to chemically stabilised samples. On the other hand the results are weak in significance. It is concluded that the developed coating method in combination with further optimising has potential.

  • 171.
    Brodin Holmstedt, Nina
    University of Borås, Faculty of Textiles, Engineering and Business.
    The new gatekeepers of fashion week: A qualitative study of the influencers role at fashion week2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Aim of the research: This research aims to create an understanding for the new ways in which global fashion influencers’ attending fashion week are contributing to the presentation of it as gatekeepers and distributors of information and fashion knowledge, and how this rolea dds new perspectives to how fashion week is presented.

    Method: The research has been limited to analysing the material of six global fashion influencers, with a total following of 28 million people, during the major fashion weeks of Spring/Summer 2017 and Autumn/Winter 2017. The material has been collected and analyzed using a qualitative content analysis, also called ethnographic content analysis, with focus on distinguishing common characteristics in the text.

    Findings: The results have shown that the fashion influencers have contributed to the presentation of fashion week in several new ways, with the greatest characteristic being sharing a broad picture of what is going on during fashion week. The influencers are also sharing insight to exclusive fashion shows and events that have traditionally not been shared with the public. More over, the fashion influencers are sharing their personal perspectives and experiences of fashion week as well as their personal taste and opinions regarding fashion trends and other things. They are also adding a new commercial and promotional focus while presenting an idealized image of fashion week to their followers. The findings are indicated that the fashion influencers have established an important role at fashion week, which in turnis affecting the presentation of it.

    Contributions: The findings presented in this research can be of relevance for those who wants to understand the fashion influencers’ role during fashion week, for instance fashion brands and designers who wishes to learn how to engage with the fashion influencers’ from a business and marketing perspective. Considering social media and the fashion influencers affecting the presentation of fashion week as societal changes, the findings can also be relevant for fashion researchers who wishes to understand how these changes are affecting the presentation of fashion week and the fashion industry.

  • 172.
    Brodén, Linus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sacred coloration2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract Prints and artwork in fashion are often made separately from the body and garment, processed through digital media and printed with mechanized precision. Far from the dynamic experience a painting can offer. This work elaborates how to build a collection of garments based on the body, using interactive methods. Its purpose and context is to find another print aesthetic in garment through abstract painting and cutting. In regard to the craft I hope to preserve the hands involvement as part of the expression. Suggesting another way to do prints in fashion that allow a more intimate relationship between body, fabric and color. This work explores the body-fabric relation through abstract painting to develop another print aesthetic and way of doing print. Hanging rectangular pieces of fabric over my head and energetically painting the fabric against the body results in an abstract approximation of the body-fabric relation. This approximation is analyzed by cutting and draping in regard to the painting and study of directions through lines. This method has generated a static approximation of the body-fabric relation which can be used as a tool for composing colors.

  • 173.
    Brorström, Björn
    et al.
    University of Borås.
    Ekström, Karin M.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Löfström, Mikael
    University of Borås, Faculty of Textiles, Engineering and Business.
    Eklund, Stefan
    Borås Tidning.
    Hållbar framtid: en seminarieserie om hållbart företagande2015Report (Other academic)
    Abstract [sv]

    Under 2012 och 2013 genomfördes fyra seminarier under huvudrubriken Hållbart

    företagande som ett samarrangemang mellan Borås Tidning och Högskolan

    i Borås. Uppmärksammade och inflytelserika företagsledare och samhällsaktörer

    i regionen föreläste om sina erfarenheter av verksamhetsutveckling och uppfattningar

    och tolkningar av innebörden av begreppet hållbar utveckling. Föreläsningarna

    följdes av paneldiskussioner och frågor och kommentarer från seminariedeltagarna.

    Seminarierna dokumenterades och följdes upp med personliga intervjuer i

    form av sju porträtt med fokus på uppfattningar om hållbar utveckling och vilka

    utmaningarna är för samhälle och företag. De sju beskrivningarna och porträtten

    har sedan tillsammans med intryck och observationer vid seminarierna legat

    till grund för fyra kapitel författade av gruppen bakom seminarieserien. Mikael

    Löfström, universitetslektor i företagsekonomi, skriver om gränser för hållbart

    företagande, Karin M. Ekström, professor i företagsekonomi, om innebörden

    och betydelsen av möten, Stefan Eklund, chefredaktör på Borås Tidning, om

    den digitala människan och Björn Brorström, professor i företagsekonomi, om

    den egentliga innebörden av hållbar utveckling. Därefter ombads författaren och

    journalisten Göran Greider att skriva ett slutord baserat på samtliga texter och

    utifrån egna perspektiv på hållbar utveckling.

    Alla dessa delar är samlade i rapporten Hållbar framtid. Den publiceras i Högskolan

    i Borås rapportserie Vetenskap för profession, vars syfte dels är att sprida

    kunskap om resultat av pågående och avslutad forskning vid högskolan, dels medverka

    till debatt om förhållningssätt till utbildning och forskning och högskolors

    och universitets roll och ansvar för en gynnsam samhällsutveckling.

    Denna rapport kommer förhoppningsvis att ligga till grund för diskussioner

    kring innebörden och nödvändigheten av hållbar utveckling i en bred bemärkelse.

  • 174. Brown, Shannon
    et al.
    Ortiz-Catalan, Max
    Chalmers University of Technology.
    Petersson, Joel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rödby, Kristian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Seoane, Fernando
    University of Borås, Faculty of Textiles, Engineering and Business. KTH-School of Technology and Health.
    Intarsia-sensorized band and textrodes for real-time myoelectric pattern recognition2016In: Engineering in Medicine and Biology Society (EMBC), 2016 IEEE 38th Annual International Conference of the, Institute of Electrical and Electronics Engineers (IEEE) , 2016, 6074-6077 p.Conference paper (Refereed)
    Abstract [en]

    Surface Electromyography (sEMG) has applications in prosthetics, diagnostics and neuromuscular rehabilitation. Self-adhesive Ag/AgCl are the electrodes preferentially used to capture sEMG in short-term studies, however their long-term application is limited. In this study we designed and evaluated a fully integrated smart textile band with electrical connecting tracks knitted with intarsia techniques and knitted textile electrodes. Real-time myoelectric pattern recognition for motor volition and signal-to-noise ratio (SNR) were used to compare its sensing performance versus the conventional Ag-AgCl electrodes. After a comprehending measurement and performance comparison of the sEMG recordings, no significant differences were found between the textile and the Ag-AgCl electrodes in SNR and prediction accuracy obtained from pattern recognition classifiers.

  • 175. Brown, Shannon
    et al.
    Ortiz-Catalan, Max
    Chalmers University of Technology.
    Petersson, Joel
    University of Borås, Faculty of Textiles, Engineering and Business. Högskolan i Borås.
    Rödby, Kristian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Seoane, Fernando
    University of Borås, Faculty of Textiles, Engineering and Business. KTH-School of Technology and Health.
    Intarsia-Sensorized Band and Textrodes for the Acquisition of Myoelectric Signals2016In: The Second International Conference on Smart Portable, Wearable, Implantable and Disability-oriented Devices and Systems, International Academy, Research and Industry Association (IARIA) , 2016, 14-19 p., 2_10_80013Conference paper (Refereed)
    Abstract [en]

    Surface Electromyography (sEMG) has applications in prosthetics, diagnostics and neuromuscular rehabilitation, and has been an increasing area of study. This study attempts to use a fully integrated smart textile band with electrical connecting tracks knitted with intarsia techniques to evaluate the quality of sEMG acquired by knitted textile electrodes. Myoelectric pattern recognition for motor volition and signal-to-noise ratio (SNR) were used to compare its sensing performance versus the conventional Ag-AgCl electrodes. Overall no significant differences were found between the textile and the Ag-AgCl electrodes in SNR and prediction accuracy obtained from pattern recognition classifiers. On average the textile electrodes produced a high prediction accuracy, >97% across all movements, which is equivalent to the accuracy obtained with conventional gel electrodes (Ag-AgCl). Furthermore the SNR for the Maximum Voluntary Contraction did not differ considerably between the textile and the Ag-AgCl electrodes.

  • 176.
    Brunius, Carl
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lind, Isak
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lowering entry barriers in a digital era: A qualitative study about the Swedish fashion industry’s international expansion with Affiliate Marketing.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The internet and the rise of e-commerce have changed the foundation for how Swedish fashion companies operates. The shift has simplified for businesses to reach foreign customers who are vital for the fashion companies as the Swedish market is too small to nurture all existing companies.

    To expand abroad often requires plenty of resources to overcome structural entry barriers. One marketing tool that Swedish fashion companies have used to avoid high expenditures is Affiliate marketing, a cost-effective digital marketing instrument.

    Therefore, is the purpose of this study to broaden the discussion about Affiliate marketing. Furthermore, this thesis will try to understand how Swedish fashion companies have incorporated Affiliate marketing to overcome market entry barriers.

    The result from the empirical findings gave indications that Affiliate marketing has had an impact on the Swedish fashion companies’ expansion. It was important for the interviewed companies to collaborate with different bloggers and websites, to create a certain awareness about the companies’ products on the new markets. The study also showed that Affiliate marketing could lower entry barriers by itself but also exposes businesses to new barriers as logistic- and payment solutions that must work simultaneously. The outcome of the study shows that it is significantly important for a Swedish fashion company to have a proper logistics- and payment system in place before a company implements Affiliate marketing, as the method will otherwise prove ineffective.

  • 177.
    Brzac, Alisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hellman, Jessica
    University of Borås, Faculty of Textiles, Engineering and Business.
    Återetablering av förtroende inom revisionen: Ett aktieägarperspektiv2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The shareholders trust in the auditing process has been affected negatively due to the recent audit scandals. The reliability of the audit has been questioned by the users of the financial statements due to the audit scandals. One of the main scandals during the 2000s is the scandal of HQ- Bank, where the auditor had mismanaged his work and defrauded shareholders and customers. Demands for stricter legislation has been requested because of the scandals. As a result of this, new arrangements in terms of a reform of the EU statutory audit market has been developed. However, there has been disagreements regarding the effectiveness when it comes to fixing the problem. The independence in fact and the independence in appearance has had a major role in this context when it comes to rebuilding strengthen the trust.Purpose: This study aims to deepen the discussion in trust-building actions and examines how the shareholders trust in the audit will be affected by the measures in the reform of the audit market.Methodology: The question is answered through qualitative interviews and appropriate theories to create an accurate picture of the research area. The theories that are selected for the study are the basis for the analysis of the collected dataFindings: The study indicates that the effect of the reform of the audit market will not be obvious, and the question is if it is the right move. The reason for the negative outcome appears to be due to unhealthy relationships based on social mechanisms. Based on this the regulation can be seen as only fulfilling a social function since social mechanisms can be difficult to regulate. It can further be seen as the independence in appearance has played a bigger role than the independence in fact when it comes to establishing the trust. The study finds further problems in the expectation gap in society that shows knowledge gaps regarding the auditor's responsibilities, which the reform of audit market cannot reach. A smoothing of the expectation gap might alleviate the problem as to why the focus should probably be on reducing the gap.Orginality/value: The study has contributed to the discussion regarding trust-building actions within the audit and the reform of the audit markets effect when it comes to influencing the shareholders trust.This thesis will continue in Swedish.

  • 178.
    Brännhult, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Söder, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Earnings management genom återföring av avsättningar: En studie av noterade bolag på Nasdaq OMX Stockholm2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The financial statements are meant to convey the performance of a company. Companies strive to report high profits in order to safeguard their relationships with stakeholders, which are related to the financial information. Earnings management represents a tool for controlling reported information in a desired direction. It contributes to distortion and reduced credibility of the financial reporting.Former chairman of the U.S. Security and Exchange Commission, Arthur Levitt, states that earnings management is problematic, it’s causing an erosion in the quality of reported earnings and the financial reports. Earnings management involves the use of discretion in order to manipulate the financial information. Provisions, which are based on estimates, create an opportunity for the phenomenon. Provisions can be overstated to provide reserves for future reversals, with the intention to increase reported earnings. Prior research shows that reversals are used more frequently when companies report a loss. It has also been stated that companies use reversals to meet forecasts or to avoid reporting a decline in profits.The purpose of this study is to examine, in the context of earnings management, effects of reversal of provisions on Nasdaq OMX Stockholm Large Cap. This while focusing on reported earnings and earnings targets. Central for this study is the relationship between reported earnings and reversals. It is examined whether provisions are reversed in order to avoid to report a loss or with the aim to reach an earnings target. This will appear in a conclusion whether earnings management occurs or not. Prior researchers have expressed a need for this kind of study, as there are few empirical studies in which reversal of provisions, in the context of earnings management, is examined.The study has a deductive approach and a quantitative method has been applied in order to answer the research questions. The data material consists of 222 annual reports during the period 2010-2015. Relevant financial information has been collected from the annual reports in order to be investigated and analyzed. The data has been tested through statistical correlation tests and the results are analyzed using prior research and the theoretical framework. The theoretical framework consists of positive accounting theory, systems-oriented theories and designed accounting. The study results in a uniform answer. The answers indicate that earnings management through reversal of provisions does not occur on the Nasdaq OMX Stockholm Large Cap. This result is not consistent with prior research.This thesis is written in Swedish.

  • 179.
    Burman, Louise
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafsson, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mass customisation i modebranschen: Hur mass customisation kan användas som ett konkurrenskraftigt koncept av modeföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a result of a growing demand of fast produced fashion and new trends, it seems as if the consumers' needs are changing continuously. Furthermore, the product development of clothes often take place on expected demand and desires, several months in advance and not on request. The fashion industry faces further issues, for instance the difficulty of producing items with perfect fit and how to optimise inventory. Customisation, and more specifcally mass customisation could be a solution to these issues. It would be a way for companies to offer customised products for the individual consumer, but with a price similar to that of massproduction. Earlier research have claimed that digital technologies can be implemented by companies in combination with mass customisation to make their business more effective. How companies work with acitivites and resources to optimise the business process in-house is called operations management and can be crucial for the survival of a company. The aim of this essay is to understand how companies in the fashion industry can work with customisation and mass customisation with the support of digital technologies in order to be competative. Through working with this concept companies may meet the consumers' need and desires. We have, in the theoretical framework, used a model founded in the five dimensions: quality, speed, dependability, flexibility and cost. With these in mind we have studied three companies working with customisation. By doing that we have come to results showing that the concept of mass mustomisation affects all dimensions, but mostly quality. The concept can be used by companies to offer consumers what they demand when they demand it and thus create competitiveness.

  • 180.
    Burman, Madelene
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Thorell, Madeleine
    University of Borås, Faculty of Textiles, Engineering and Business.
    En föränderlig butik: optimering av butikslayout för second hand2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to research how second hand stores can optimize their store layout. The delimitations have been restricted to the exterior, interior, layout and display variables within the design of layout design.

    Second hand is an increasingly growing industry that a lot of people have different opinions about. Attitudes and motives from consumers regarding second hand create a wide customer group and reasons as to why they shop in second hand stores. There are few that studies second hand from a retail perspective and how second hand stores can work to create an attractive store design. Strategies to build a satisfying store layout are mostly intended for traditional retail stores. In what way are these strategies used in second hand today and are there any other factors that play in to part?

    Two second hand chains with different concepts and one vintage chain have been investigated. Through observations of five physical store within the chains and interviews with three of them, the result indicates that second hand stores today begin to approach a traditional method in designing their stores layout. The customers’ attitudes and motive have proven to be a significant aspect to the layout design process.The thesis is written in swedish.

  • 181.
    Bylund, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindgren, Susanne
    University of Borås, Faculty of Textiles, Engineering and Business.
    Customer engagement: A study of consumers interaction with fashion brands on social media2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media is widely expanded worldwide with increasing number of users in social networks. Social media allows the consumers to connect directly with companies, which has led to a shift from traditional one-way communication to a two-way communication between both consumer to company and consumer to consumer. A successful two-way communication on social media engages both the consumers and the company. The rise of social media has quickly changed the marketing approach, as it creates new opportunities for the consumer to connect and communicate in a greater rich.

    In a two-way communication, the communication needs to create engagement from the consumers even though the consumer may not want to engage, contributing to a challenge for companies to communicate to customers in order for them to engage. It could be argued that companies should in some way get their customers to be more engaged even though the engagement can generate several outcomes in this complex communication approach. Furthermore, customer engagement could have an impact on the purchase intention for the consumer.

    Therefore, the aim of this thesis is to investigate motives that create customer engagement with fashion brands on social media and the relation between customer engagement motives and purchase intention with a fashion brand.

    According to previous research, personal interest, entertainment, rewards and information acquisition and sharing are the most encouraging motives for customer engagement. Due to that fact, these motives were in focus in the study and the motives were also put in relation to their effect on purchase intention. The research was conducted by a quantitative study through a survey, in order to gather an overviewing perspective in customer engagement on social media towards fashion brands. The sample size reached a valid number of 109 respondents.

    The findings of this thesis give the impression that overall customer engagement is still low even for the investigated motives. This indicates that the respondents do not usually take part of the two-way dialog. The reliability seems to lie with other consumers rather than fashion brands on social media when searching for information. In addition, information acquisition was ranked as the most encouraging motive while personal interest is the motive that most encourage to purchase intention.

  • 182. Bátori, Veronika
    et al.
    Ferreira, Jorge A
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lennartsson, Patrik R
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ethanol and Protein from Ethanol Plant By-Products Using Edible Fungi Neurospora intermedia and Aspergillus oryzae2015In: BioMed Research International, ISSN 2314-6133, E-ISSN 2314-6141, Vol. 2015, no nov23Article in journal (Refereed)
    Abstract [en]

    Feasible biorefineries for production of second-generation ethanol are difficult to establish due to the process complexity. An alternative is to partially include the process in the first-generation plants. Whole stillage, a by-product from dry-mill ethanol processes from grains, is mostly composed of undegraded bran and lignocelluloses can be used as a potential substrate for production of ethanol and feed proteins. Ethanol production and the proteins from the stillage were investigated using the edible fungi Neurospora intermedia and Aspergillus oryzae, respectively. N. intermedia produced 4.7 g/L ethanol from the stillage and increased to 8.7 g/L by adding 1 FPU of cellulase/g suspended solids. Saccharomyces cerevisiae produced 0.4 and 5.1 g/L ethanol, respectively. Under a two-stage cultivation with both fungi, up to 7.6 g/L of ethanol and 5.8 g/L of biomass containing 42% (w/w) crude protein were obtained. Both fungi degraded complex substrates including arabinan, glucan, mannan, and xylan where reductions of 91, 73, 38, and 89% (w/v) were achieved, respectively. The inclusion of the current process can lead to the production of 44,000 m(3) of ethanol (22% improvement), around 12,000 tons of protein-rich biomass for animal feed, and energy savings considering a typical facility producing 200,000 m(3) ethanol/year.

  • 183.
    Bátori, Veronika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mostafa, Jabbari
    University of Borås, Faculty of Textiles, Engineering and Business.
    Åkesson, Dan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lennartsson, Patrik R
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zamani, Akram
    University of Borås, Faculty of Textiles, Engineering and Business.
    Production of Pectin-Cellulose Biofilms: A New Approach for Citrus Waste Recycling2017In: International Journal of Polymer Science, ISSN 1687-9422, E-ISSN 1687-9430, Vol. 2017, 1-9 p., 9732329Article in journal (Refereed)
    Abstract [en]

    While citrus waste is abundantly generated, the disposal methods used today remain unsatisfactory: they can be deleterious for ruminants, can cause soil salinity, or are not economically feasible; yet citrus waste consists of various valuable polymers. This paper introduces a novel environmentally safe approach that utilizes citrus waste polymers as a biobased and biodegradable film, for example, for food packaging. Orange waste has been investigated for biofilm production, using the gelling ability of pectin and the strength of cellulosic fibres. A casting method was used to form a film from the previously washed, dried, and milled orange waste. Two film-drying methods, a laboratory oven and an incubator shaker, were compared. FE-SEM images confirmed a smoother film morphology when the incubator shaker was used for drying. The tensile strength of the films was 31.67 ± 4.21 and 34.76 ± 2.64 MPa, respectively, for the oven-dried and incubator-dried films, which is within the range of different commodity plastics. Additionally, biodegradability of the films was confirmed under anaerobic conditions. Films showed an opaque appearance with yellowish colour.

  • 184.
    Bátori, Veronika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pallhed, Jonny
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zamani, Akram
    University of Borås, Faculty of Textiles, Engineering and Business.
    Development of biocomposite films from citrus waste2016Conference paper (Other academic)
  • 185.
    Bátori, Veronika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Åkesson, Dan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zamani, Akram
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pectin-based Composites2017In: Handbook of Composites from Renewable Materials: Biodegradable Materials, John Wiley & Sons, 2017, 487-518 p.Chapter in book (Other academic)
    Abstract [en]

    One third of the cell wall of vascular plants is composed of pectin, which serves as the cementing material for the cellulosic network, behaving as a stabilized gel. Industrially, pectin is produced from juice and sugar production waste. Different sources and extraction conditions result in diversity in characteristics and applications of pectin. Most commonly, pectin is used in the food industry as a gelling and thickening agent and it is favored in the pharmaceutical industry as a carrier for colon-specific drugs. Pectin has good potential to be utilized as a matrix in production of environmentally friendly film packaging as well as biocomposite materials. Pectin is sensitive to chemical reactions and promotes the homogeneous immobilization of cells, genes, and proteins. However, due to limited mechanical properties pectin is not used for structural applications but instead rather for composites in which its biodegradable properties can be utilized. Pectin is often reinforced with hydroxyapatite and biphasic calcium phosphate for bone regeneration and tissue engineering applications. It can also be used as a biosorbent for copper removal from aqueous solutions. Active packaging of nanohybrids composed of pectin and halloysite nanotubes that are loaded with rosemary essential oil is another application of pectin-based composites.

  • 186.
    Bäcker, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ramsten Kappe, Felicia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wingårdh, Fanny
    University of Borås, Faculty of Textiles, Engineering and Business.
    To build a brand: En studie om hur modeföretag uttrycker sitt varumärke i butik2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As the Swedish fashion industry continuously grows, competition between the companies within the industry rise. It is in the interests of fashion companies to represent a strong competitive fashion brand that distinguishes itself from its competitors. To then convey their fashion brand through the company via their stores is also crucial. The purpose of this study is to investigate how fashion companies work with brand building through their own physical stores.

    To concretize our study, we have interviewed representatives from four Swedish established companies. In total, we have carried out eight interviews, a store manager and a representative from the marketing department from all companies. The interviews have been analyzed and reviewed in relation to previous research and other relevant literature within the subject.

    The result shows that when building a fashion brand it is of great importance to be distinct with the brand profile already from the start. Furthermore, it was found that the store staff as well as the shop’s layout both have a big influence on how the brand is being conveyed in the shop. In conclusion it has been recognized that the person who is responsible for the shop’s layout, the so called visual merchandiser, has a major responsibility in properly communicating the brand profile from the marketing department to the physical store.

  • 187.
    Bågander, Linnéa
    University of Borås, Faculty of Textiles, Engineering and Business.
    BODY(dress?)SPACE(room?): an exploration of dress at the intersection between body and arranged space through movement2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This work is an exploration of the spatial boundaries of dress through the moving body’s interaction with arranged space. The work aims to question the distinction that is done between a “garment” and a “room” in the context of set deign and costume design as well as “dress” and “architecture”. The work is carried out through a series of staged experiments with different materials abilities to understand, extend or transform; - Movement of the body - The spatial boundaries of the body The work is a focusing on the similarities of set and costume design and garment and architecture rather than looking up on the differences and by doing so suggesting a more dynamic relationship between the traditional definitions. It challenges both the way dress is viewed upon within the context of fashion design as well as the room is viewed upon with in the context of architecture and through this is seeking to find a new context of the body. Because of its focus on the moving body’s relationship with arranged material the work is closely linked to the field of dance performance and the field of preformance have served as dialogue when developing the work. Eventhough the work is of artistic nature it is in line with the resent developments within architecture as well as textile design questioning the contemporary and suggesting for the future.

  • 188.
    Bövik, Therese
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pålsson, Lisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Online going offline: Why online fashion retailers expand through an offline strategy2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the previous years there has been a lot of focus on e-commerce in the fashion and clothing industry and that everything will be bought online in the future. However, several e-commerce companies have decided to expand into offline retail. This dissimilarity between theory and reality creates an interest for further research and a curiosity of how the future within retail will develop. The purpose of this research is to understand why Swedish online fashion retailers expand through an offline strategy. An Expansion Theme Model, which emerged from the theoretical framework, is used throughout the research to create a cohesive presentation of the material. In this research two case studies were conducted with e-commerce companies that are moving towards offline retail, one that is planning to open their own offline store and the other that is selling to external offline retailers. The findings present the reasons for expanding into offline retail according to the respondents in the two cases. Two reasons that were discussed in both cases were to enhance the brand image and use offline retailing as a marketing tool to reach a larger customer group and ultimately enhance the company’s profit. The findings present several problems within each case that can be solved by expanding into offline retail. The first problem is about suppliers that protect offline retailers. The second problem is about how to reach the minimum quantities that the suppliers require. The third problem is how to achieve a better negotiation power with the suppliers. The fourth problem discusses the challenge of displaying products online. The view of the future within retail is also presented, where all of the respondents agreed that the two selling channels will be more integrated in the future. Finally, the transition towards offline retail creates many new possibilities in the world of retail that is yet undiscovered and it is therefore exciting to follow this development.

  • 189.
    Calisir, Melissa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lehtinen, Anni
    University of Borås, Faculty of Textiles, Engineering and Business.
    Östberg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rebranding a century-old brand2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As customer segments age and technologies advance, many brands realize that they have to do something in order to survive and appeal to younger consumers. Oscar Jacobson, a brand that has existed since 1903, had experienced decreasing sales due to an aging customer base. A rebranding process was started when ownership of the company was shifted. The rebranding resulted in a renewed assortment, new concepts, ways of working with brand communication and adopting new communication tools.

    The purpose of this study is to examine what reasons underlie a company’s decision to rebrand, what strategies they use to do so, as well as further understanding how a new image from rebranding is communicated to customers. Research and analysis has been conducted on how internal values can be communicated externally, and how a brand can rebrand whilst keeping their heritage. The study focused on the case study company, in our case Oscar Jacobson, where facts and opinions regarding the rebranding process have been collected from the company’s management. To conclude the study, we found that when rebranding, brand elements that are weighing down the company need to be eliminated and focus should be shifted to modernizing these elements. For Oscar Jacobson, internal brand elements such as assortment needed to be evolved and changes need to mediate to the market through cohesiveness in all communication channels in order to transmit the right message to the customers.

    The design of the study is a case study, empirical material has been collected through qualitative semi-structured interviews with representatives within management positions of Oscar Jacobson. In the theoretical framework, different concepts regarding the subjects of branding, rebranding and brand communication have been discussed, in order to help us understand the concepts and to present and analyze the findings as accurate as possible.

  • 190.
    Cardenas, Andrea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindeberg, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdering av förvaltningsfastigheter enligt IFRS 13: en komparativ studie av verkliga värdens precision i Sverige, Tyskland och Storbritannien2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Listed companies within the EU are obligated to report in accordance with the international standard IFRS since 2005. This means that listed companies as main principle, can choose fair value when reporting investment properties according to IAS 40. This standard does not give clear guidance of how fair value should be calculated and previous research argues that this has contributed to difficulties when comparing financial reports. This has affected the comparability of European real estate companies, as the absence of a general valuation standard has impelled companies to address national GAAP for guidance. There has been a demand for further guidance, which has resulted in the development of IFRS 13 Fair value measurement. The purpose of IFRS 13 is to clarify and define the meaning of fair value and how the valuation should be carried out. Despite common international standards, financial reporting in different countries is based on certain values and traditions that may affect accounting practice. Hence, the focus of this study will be companies within the real estate sector in Sweden, Germany and United Kingdom.The real estate companies in this study report their investment properties at fair value. The purpose of this study is to investigate the fair value precision over the last five years and whether IFRS 13 has had an effect on the valuation. This is examined by analyzing whether realised gains are reported when the asset is sold. Furthermore, IFRS 13 defines a value hierarchy which includes three different levels for calculating fair value and the aim of this study is to highlight at which level investment properties are reported.This study is based on a quantitative research method with a deductive approach and it is based on previous research of fair value accounting, valuation principles and the harmonization of accounting practice. Our results indicate that the examined real estate companies underestimate their reported investment properties with 10,99 percent at average. Furthermore, we do not find evidence of a significant difference in valuation precision between the examined countries, nor do we find evidence that IFRS 13 has had an effect on the precision. Our results may be explained by prudence and fear of overstating the value of the assets. However, we cannot say that this is the result of manipulation of numbers. Furthermore, the fact that we do not find any differences between Sweden, Germany and United Kingdom may be explained by a continuous harmonization process of international accounting standards. We also find that a clear majority report at fair value Level 3, though there are a few who do not disclose this information. This is remarkable, as they are obligated to do so.This thesis is written in Swedish.

  • 191. Carillo-Nieves, Danay
    et al.
    Zumalacárregui-de Cárdenas, Lourdes
    Franco-Rico, Rafael
    Sárvári Horváth, Ilona
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kinetic of biogas production from oil palm empty fruit bunches2014In: Dyna, ISSN 0012-7353, Vol. 81, no 187, 96-101 p.Article in journal (Refereed)
  • 192.
    Carlander, Nathalie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vagiström, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Energianalys och förbättringsåtgärder: Axel Dahlströms Torg 32016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    För att få en tydlig bild av energiflöden i byggnaden Axel Dahlströms torg 3 utfördes en energianalys på byggnaden. Den syftade till att identifiera hur energi tillförs samt används eller bortförs byggnaden, vilket genomfördes genom balansberäkningar angående energiflöden. På så vis möjliggjordes en diskussion kring åtgärder för att energieffektivisera byggnaden. Projektet genomfördes till stor del med hjälp av antaganden baserade på litteratur, inventering av byggnad samt bestämmelser inom branschen. Eftersom balansen i slutändan skulle gå jämnt upp (tillförd energi och bortförd/använd energi ska vara lika stora) kunde resultatet till stor del kontrolleras genom att iaktta skillnaden mellan tillfört och bortfört var. I rapporten uppgick denna skillnad till ca 5 %, vilket bestämdes vara acceptabelt för rapportens ändamål. Balansen visade då att byggnadens totala årsenergibehov var 205 kWh/m2 varav 78 kWh/m2 var el. Då balansen fastställts som korrekt undersöktes en rad olika åtgärder. Dessa har samlats i rapporten till ett åtgärdspaket för effektivare energianvändning och ett bättre inneklimat. Åtgärderna behandlar system kring ventilation, belysning och värme. I den mån möjligt har eldrivet konverterats till vattenburet, då fjärrvärme föredras till uppvärmning framför el. Med presenterat åtgärdspaket beräknades byggnadens nya årsenergibehov till 150 kWh/m2. Av detta var 56 kWh/m2 elenergi. Totalt innebar åtgärdspaketet en relativ energibesparing på 27 % av dagens behov.

  • 193.
    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.
    Redovisningens roll för hållbar utveckling2015Report (Other academic)
    Abstract [sv]

    I rapporten behandlas de utmaningar och problem men även möjligheter som redovisning som fenomen har i att vara en del i att möta hållbarhetsutmaningar i samhället. Vi ger en beskrivning av dagens praxis gällande hållbarhetsredovisning och dess bristande förmåga att spegla hållbarhet eller ohållbarhet utifrån begreppet hållbar utveckling. I rapporten problematiseras också kring hållbarhetsredovisningens förmåga att spegla ett etiskt  redovisningsansvar och att identifiera problem; ekonomiskt, miljömässigt och socialt.

    Syftet med rapporten är att utifrån dagens praktik inom den externa redovisningen identifiera utmaningar och möjligheter för att åstadkomma en mer relevant redovisning som speglar organisationers betydelsefulla aktiviteter, ambitioner och resultat miljömässigt, socialt och ekonomiskt. Ett övergripande syfte är att ge en möjlig riktning för hur redovisning kan bli en betydelsefull aktör i strävan mot ökad hållbarhet.

    Rapporten visar på problematiken kring brister dels i redovisningens förmåga att spegla resultatet av organisationers hållbarhetsarbete, dels i kopplingen mellan hållbarhetsredovisningen och organisationens strategiska riktning. Ytterligare en aspekt som lyfts fram handlar om hållbarhetsredovisningens bristande koppling till begreppet hållbar utveckling. Rådande internationella finansiella ramverk för redovisning i marknadsnoterade företag och en i olika avseenden frikopplad hållbarhetsredovisning, utan uppenbar relevans för beslutsfattande internt och externt, kan utgöra ett hinder för en utveckling av redovisningen till att få en roll för hållbar utveckling. För att redovisningen ska få en ökad betydelse i detta avseende föreslås ett mer pluralistiskt angreppssätt och en mer etiskt inriktad redovisning som tydligare speglar ett vidgat redovisningsansvar.

  • 194.
    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.

  • 195.
    Carlsson, Jan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mouwitz, Pia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lidström, Anna
    Another Design.
    ReDesign kläder: Förstudie2014Report (Other academic)
  • 196.
    Carlsson, Jan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Torstensson, Håkan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Paras, Manoj K.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Re:Textile – Planning a Swedish Collection and Sorting Plant for Used Textiles2015Report (Other academic)
    Abstract [sv]

    Studien belyser följande frågor:− Finns det några realistiska förutsättningar att etablera en svensk sorteringsanläggning för insamlade textilier med hänsyn tagen till redan etablerade insamlingsstrukturer?− Vilka ar de avgörande kritiska faktorerna?− Hur ser framtiden ut?− Hur kan en framkomlig väg se ut för att etablera en lämplig strategi för en cirkulär ekonomi avseende använda textilier?Grundförutsättningar för studien:Idag bedrivs den ordnade insamlingen av textilier huvudsakligen av välgörenhetsorganisat-ioner som Myrorna, Röda Korset, etc. Av en total konsumtionsvolym på ca 13 kg/capita i Sverige (omfattande kläder och hemtextil) samlas 3-4 kg in av mestadels seriösa operatörer genom direktöverlämning eller genom insamlingscontainrar. Vissa butiker/varumärken har också kommit igång med mottagning av använda textilier, t.ex. H&M, Hemtex, Kapp-Ahl m.fl. Övriga kvantiteter (8-10 kg) har vi inte exakt kännedom om, men troligen hamnar de förr eller senare i containrar för brännbart.Motivet för de seriösa insamlingsorganisationerna att bedriva denna verksamhet är dels att skapa finansiella resurser för att kunna bedriva sin hjälpverksamhet, dels att skapa sysselsätt-ning för en växande kader av personer i arbetsträning och liknande. Detta innebär att verksam-heten i stor utsträckning bedrivs av volontärer samt av subventionerad personal vad avser ar-betskostnader. Samhällsnyttan som skapas genom detta är mycket stor och bör inte äventyras av förändringar i denna struktur. I regeringsuppdraget 2014 till Naturvårdsverket angående hantering av textilier framhålls detta också som en förutsättning.

    Den sorteringsverksamhet som bedrivs av dessa organisationer syftar till att sortera ut de bästa produkterna, som har förutsättningar att säljas genom egna butikskanaler. Ungefär 20 % av volymerna tar denna väg, och dessa har en helt avgörande ”värdeuppväxling”. Övriga 80 % exporteras till avsevärt lägre värde än de första 20 procenten.

    Eftersom välgörenhetsorganisationerna utför denna första fas på ett utomordentligt kostnads-effektivt sätt, samt därigenom skapar samhällsnytta som också är mycket kostnadseffektiv, kan vi inte se något som helst motiv att ändra på detta förhållande utan kanske istället förbättra möjligheterna att utveckla deras värdefulla arbete.

    För en regional/nationell sorteringscentral återstår alltså en potential bestående av ex-portkvantiteterna samt de volymer som hamnar i ”brännbart”.

    De beräkningar vi har utfört baseras på en sorteringsanläggning som bedrivs efter normala affärsbetingelser, dvs. avtalsenliga löner, marknadsmässiga hyror och avskrivningar samt rå-dande finansiella kostnader.

    Den kritiska volymen för en sådan anläggning har beräknats till en kapacitet om 40 ton/dag motsv. ca 50 anställda. Denna kapacitet motsvarar ca 40 % av totalförbrukningen (13 kg/ca-pita) i Västra Götaland eller ca 170 % om insamlingsnivån ligger på nuvarande ca 3 kg/capita.

    För att nå erforderlig volym krävs alltså:

    − Utökat geografiskt upptagningsområde

    − Maximerade marknadsandelar

    − Större insamlad volym per capita.

    Beaktande dagens kostnadsläge för en effektiv anläggning om 40 ton/dag samt de mark-nadsmässiga priser/intäkter som idag är för handen avseende ”2nd choice” kvantiteter är projektet inte ekonomiskt försvarbart. Kostnads/intäktsförhållandet ligger på ca 7,80 SEK/kg mot ca 6,50 SEK/kg.

    De faktorer som påverkar detta förhållande är följande:

    − Andelen förstasortering i fraktionerna (andelen är noll i vårt exempel)

    − Totalvolymerna

    − Kvalitetsfördelning. Bärbara plagg i förhållande till icke bärbart, dvs. kvantiteter för re-cycling etc.

    − Produktiviteten

    −Lönekostnaderna

    − Låga marknadspriser på framförallt material till recycling samt ”rags” (putstrasor)

    − Teknologi för hantering respektive potentiell sensorteknologi för automatisk sortering av-seende främst förekomst av skadliga kemikalier samt fiberinnehåll

    − Recyclingsteknik för återvinning av använda fiber till nya fiber; inte kommersiellt tillgäng-lig ännu

    − Vertikal integration (insamling-sortering; recyclingprocesser/second hand-retailing)Dessa förhållanden kan självfallet förändras och ändra bilden av konceptets realism.

    Slutsatser avseende marknadsutveckling:

    Beaktande att framtidens fiberbehov om mer än 200 miljoner ton/år (från nuvarande ca 90 miljoner ton/år) huvudsakligen genereras genom befolkningsökning och ekonomisk tillväxt i utvecklingsländer som utgör dagens exportmarknader, får detta till följd att dessa marknader blir självförsörjande avseende bärbara second hand-kläder. Alltså: våra exportmarknader minskar betydligt.

    De tekniker och marknader som måste utvecklas i strävan mot en lönsam cirkulär ekonomi utgörs följaktligen av

    − Sorteringsteknik som kan detektera och sortera på skadligt kemiskt innehåll respektive fiberinnehåll. Dessa två sorteringsförutsättningar är grundläggande för säkra och lönsamma produktinnovationer.

    − Nya tekniker och processer för utveckling av nya innovativa, värdeskapande produkter från både mekanisk, kemisk och termisk recycling.

    Dessa båda områden är centrala för att värdet på insamlade textilier kan öka vad avser både volym och priser.

    Förslag till fortsatt arbete; ett diskussionsscenario:Förslaget är att skapa en flexibel öppen struktur, baserad på tre grundkomponenter:

    1. Bygg upp regionala sorteringscentra som ger grundförutsättningar för insamlingsorganisationerna att bedriva sin verksamhet på ett effektivt sätt.En bra samlad sorteringsvolym (summan av varje organisations insamling och sortering)ligger lämpligtvis på ca 40 ton/dag. Vissa gemensamma funktioner kan utvecklas som t.ex. balning/packning, intern transportlogistik etc. Detta skulle ge skalfördelar utan att påverka varje organisations egna affärsprocesser. Det bör kunna vara självfinansierat genom hyror respektive sålda logistiktjänster.

    2. Skapa en agentur eller liknande med uppgift att sälja exportkvantiteter på uppdrag av insamlingsorganisationerna. Motivet skall vara att bättre kunna optimera en kundsamman-sättning som ger en optimal mix av EKONOMI – EKOLOGI – ETIK. Genom att den totalt genererade volymen blir större borde en professionell organisation kunna nå bättre totalt utfall avseende de tre E:na. Erfarenheter från vår empiri ger vid handen att det finns potential för bättre utfall. Den borde också kunna vara självfinansierad genom t.ex. provisionsintäkter.OBS. Om förutsättningarna förändras enligt vår studie kan en fysisk sorteringsanläggning strukturellt etableras och ersätta agenturen.

    3. Ovanstående punkter ger förutsättningar för att bygga upp en testbädd som är inriktad på att kunna serva företag, forskningsorganisationer etc. med kapacitet att köra betatester, som är ett nödvändigt inslag i produktutvecklingsprocessen. Eftersom Sverige saknar en infrastruktur för både subindustriell produktion av fiber och recycling av textilier är detta en viktig förutsättning för utveckling av de produkter/processer som ligger till grund för värdeutvecklingen av använda textilier.

  • 197.
    Carlsson, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intressentdialog och väsentlighetsanalys på Wästbygg: Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The demands from the outside world that companies should take active responsibility for a sustainable society are constantly increasing. Companies are no longer responsible for just generate a good return to their shareholders but also for acting for sustainable development. EU directive with sustainability reporting that came into force in 2014 in member countries was incorporated into Swedish law on 1 December 2016, starting for the 2017 fiscal year. The sustainability report will describe how companies work with environment, human rights, social conditions, and corruption. This concerns all major companies in Sweden who for each of the last two fiscal years meet two of three criteria to have exceeded; SEK 350 million (EUR 40 million) in net sales, average employees with 250 and a total of SEK 175 million (EUR 20 million).Wastbygg is a construction and project development company that builds and develops logistics facilities, commercial real estate and housing. The company is growing steadily and currently has approximately 230 employees. Net sales amount to just over SEK 2 billion. In the coming years, the law will require sustainability accounting.The purpose of the master's thesis is to help Wästbygg carry out an interest dialogue and essentiality analysis, which is the first initial step in a sustainability report according to the international framework GRI. The result will show which sustainability issues stakeholders consider to be most prioritized and addressed by Wastbygg. This will form Wastbygg first sustainability report with the GRI framework.The stakeholder dialogue was conducted in spring 2017 through web-based surveys, personal interviews, and dialogue with prospective building engineer students. In the material analysis it was unanimous that stakeholders felt that the social aspect of health and work environment should be the highest priority issue for Wästbygg. Already today, the issue is a priority as Wästbygg is ISO-certified according to the OHSAS 18001 standard. Other sustainability issues that stakeholders consider should be prioritized by Wastbygg ecological aspects such as phasing out of environmentally and health hazardous building materials and energy-efficient buildings and construction sites as well as the social aspect ethics and anti-corruption.

  • 198.
    Carlsson, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intressentdialog och väsentlighetsanalys på Wästbygg: Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kraven från omvärlden om att företag ska ta ett aktivt ansvar för ett hållbart samhälle ökar hela tiden. Företagen ansvarar inte längre bara för att generera en god avkastning till sina aktieägare utan också för att agera för en hållbar utveckling. EU-direktivet som kom 2014 med krav på hållbarhetsredovisning i medlemsländerna införlivades i svensk lag den 1 december 2016 med start för räkenskapsåret 2017. Hållbarhetsredovisningen ska redogöra för hur företag arbetar med miljö, mänskliga rättigheter, sociala förhållanden och motverkande av korruption. Detta berör alla större företag i Sverige som för vart och ett av de två senaste räkenskapsåren uppfyller två av tre kriterier att ha överstigit; 350 miljoner kronor (40 miljoner Euro) i nettoomsättning, medeltalet anställda med 250 och en balansomslutning på 175 miljoner kronor (20 miljoner Euro). Wästbygg är ett entreprenad- och projektutvecklingsbolag som bygger och utvecklar logistikanläggningar, kommersiella fastigheter och bostäder. Företaget växer stadigt och har idag cirka 230 anställda. Nettoomsättningen uppnår till drygt 2 miljarder kronor. Inom de närmaste åren kommer man enligt lagen att behöva hållbarhetsredovisa. Syftet med magisteruppsatsen är att hjälpa Wästbygg att genomföra en intressentdialog och väsentlighetsanalys som är det inledande steget i en hållbarhetsredovisning enligt det internationella ramverket GRI. Resultatet ska visa på vilka hållbarhetsfrågor som intressenterna anser ska högst prioriteras och adresseras av Wästbygg. Detta kommer ligga till grund för Wästbyggs första hållbarhetsredovisning med ramverket GRI. Intressentdialogen genomfördes under våren 2017 genom webbaserad enkät, personliga intervjuer och dialog med blivande byggingenjörsstudenter. I väsentlighetsanalysen framkom det enhälligt att intressenterna anser att sociala aspekten hälsa och arbetsmiljö bör vara den högst prioriterade frågan för Wästbygg. Redan idag är frågan prioriterad då Wästbygg är ISO-certifierade enligt standarden för arbetsmiljö: OHSAS 18001. Andra hållbarhetsfrågor som intressenterna anser bör prioriteras av Wästbygg är de ekologiska aspekterna; utfasning av miljö- och hälsofarliga byggnadsmaterial och energieffektiva byggnader och byggarbetsplatser samt sociala aspekten etik och antikorruption.

  • 199.
    Carlsson, Sofia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Claesson, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsrapportering inom bilindustrin: En komparativ studie av amerikanska och tyska bolag2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Sustainability reporting reflects the corporate commitments which are commonly known as Corporate Social Responsibility (CSR). The corporate commitments include economic, environmental and social aspects. Global Reporting Initiative (GRI) is a prominent organization which establishes frameworks for sustainability reporting. Their third version is called G3.1 and consists of guidelines regarding reporting principles and guidance, and standard disclosures. The standard disclosures are divided in the company´s strategy and profile, management approach, and performance indicators. A consequence of the framework from GRI not being statutory, but just optional for companies to use, is that the sustainability reports will differ from each other. Previously research has shown that international differences within traditional accounting exist, and it has to some extent been linked with the Anglo-Saxon and continental European accounting tradition. Therefore, this study includes companies from countries originating from correspondingly accounting tradition.This study aims to examine what international differences occur within sustainability reporting. One purpose is to compare companies´ reported performance indicators. Another intension is to do an in-depth examination of a number of aspects in the sustainability reports, with the ambition to find out how the companies communicate the information.The study includes sustainability reports from two North American and two German companies. The sustainability reports are all prepared regarding to G3.1 and published for the year of 2012. The examination was conducted with a content analysis and begins with a quantitative part, where the primarily objective is a comparison with the companies reported performance indicators. A qualitative inquiry about how the information in the sustainability reports is communicated is thereafter presented.The result of the study shows that differences exist between the American and the German companies´ sustainability reports. The quantitative examination indicates a social orientation among the American companies which emphasizes areas regarding community and employment conditions, in their reports. Environmental aspects are the ones most reported in both the American and German companies´ reports; an expected consequence considering that the environmental performance indicators are the most comprehensive area. No perceptible variations between the companies could be found for the economic performance indicators. Finally, the quantitative examination discloses that the German companies report a greater width of completely reported indicators in all categories of performance indicators.The most distinctive difference revealed in the qualitative examination was the presence of a stakeholder model within the sustainability reports from the German companies, while the American reports are affected by a shareholder model. It was discovered that the American companies use more financial information than the German ones, which may be due to a need of legitimization from the shareholders. Since the German companies reaches for a wider group of stakeholders, they present more general information. To conclude the qualitative examination, the American companies in this study report a higher level of details and depth in their reports compared to the German companies, who instead has less details but reports about more areas.(This thesis is written in Swedish)

  • 200.
    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.

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