Change search
Refine search result
2345678 201 - 250 of 1394
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the 'Create feeds' function.
  • 201. 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, p. 96-101Article in journal (Refereed)
  • 202.
    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.

  • 203.
    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.

  • 204.
    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.

  • 205.
    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)
  • 206.
    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.

  • 207.
    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.

  • 208.
    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.

  • 209.
    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)

  • 210.
    Carney Almroth, Bethanie M.
    et al.
    University of Gothenburg.
    Åström, Linn
    University of Gothenburg.
    Roslund, Sofia
    Petersson, Hanna
    Johansson, Mats
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Nils-Krister
    University of Borås, Faculty of Textiles, Engineering and Business.
    Quantifying shedding of synthetic fibers from textiles; a source ofmicroplastics released into the environment2017In: Environmental science and pollution research international, ISSN 0944-1344, E-ISSN 1614-7499, article id 10.1007/s11356-017-0528-7Article in journal (Refereed)
    Abstract [en]

    Microplastics in the environment are a subject of intense research as they pose a potential threat to marine organisms. Plastic fibers from textiles have been indicated as a major source of this type of contaminant, entering the oceans via wastewater and diverse non-point sources. Their presence is also documented in terrestrial samples. In this study, the amount of microfibers shedding from synthetic textiles was measured for three materials (acrylic, nylon, polyester), knit using different gauges and techniques. All textiles were found to shed, but polyester fleece fabrics shed the greatest amounts, averaging 7360 fibers/m−2/L−1 in one wash, compared with polyester fabrics which shed 87 fibers/m−2/L−1. We found that loose textile constructions shed more, as did worn fabrics, and high twist yarns are to be preferred for shed reduction. Since fiber from clothing is a potentially important source of microplastics, we suggest that smarter textile construction, prewashing and vacuum exhaustion at production sites, and use of more efficient filters in household washing machines could help mitigate this problem.

  • 211.
    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.

  • 212.
    Ceder Molander, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Julkunen, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    E-livsmedel: Barriärer och främjande faktorer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 213.
    Cederholm, Linnea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zaremand, Nina
    Modifiering av fiber-PET: Genom omförestringsreaktioner2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Fiberproduktionen i världen ökar i takt med att jordens befolkning blir fler, vilket innebär ökad förbrukning av icke-förnyelsebara resurser. Samhällen påverkas även negativt, då avfallshanteringen blir en allt större belastning. Fibertypen som dominerar, och förväntas förtsätta göra det i framtiden, är polyester. Att faktiskt återvinna polyesterfiber är ovanligt. Företaget Teijin har dock utvecklat en metod för kemisk återvinning, från fiber till fiber. Detta sker genom depolymerisation ner till ursprungsmonomererna. Dessa används igen vid framställning av ny PET. Metoden kostsam samtidigt som alternativen mellan denna och energiåtervinning är få. Syftet med detta examensarbete har varit att undersöka potentialen i en alternativ återvinningsmetod. Förhoppningen är att i framtiden kunna utveckla ett mer tids- ocj kostnadseffektivt alternativ i jämförelse med den kemiska återvinningen. Metoden bygger på modifiering av PET genom omförstringsreaktioner under smältbearbetning. Genom att inkorporera segment från alifatiska polyestrar, är önskan att få ett nytt material med lägre smälttemperatur än ursprungsmaterialet. Detta kan vara eftertraktat för flera olika applikationer. Två olika fraktioner av PET, jungfrulig och kasserade polyesterfibrer, har smältbearbetats med PCL, PES eller PTS - vid viktförhållandena PET/alifatisk polyester (mass%) 70/30, 85/15 och 92,5/7,5. Reaktionerna har skett i närvaro av katalysatorn Ti(O Bu)4. De nya materialen analyserades genom DSC och TGA, för att undersöka Tm, samt eventuell viktminskning vid förhöjda temperaturer. Alla prover visade på en lägre smältpunkt i förhållande till ursprungspolyestern. Detta tros bero på omförestring, men en sänkning av molekylvikt har inte kunnat uteslutas. Detta arbete har visat på att omförestring mellan PET och annan polyester leder till sänkning av Tm. Det har kunnat konstateras att detta är en potentiell återvinningsmetod, som bör undersökas vidare. Detta projekt är initierat av Anders Persson, Univeristetslektor vid instutitionen Texiltilhögskolan på Högskolan i Borås.

  • 214.
    Cederlund, Jessica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Liedman, Katarina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Leasing: Harmonisering av leasingredovisning2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 215.
    Ceric, Dino
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Esfahani, Ali
    University of Borås, Faculty of Textiles, Engineering and Business.
    Optimering av produktflöde utifrån tillverkningstid och genomloppstid2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Föreliggande arbete redogör för hur ett produktflöde optimeras utifrån tillverkningstid och genomloppstid. Genom att beröra teorier kring bland annat flöden, klockstudier, standardiserade arbetssätt och layout har ett produktflöde bestående av flera olika arbetsstationer kunnat optimeras. Undersökningen gjordes i syfte att belysa ett vanligt problem inom den tillverkande industrin, vilket resulterat i reducerade genom- och tillverkningstider. De ursprungliga genomloppstiderna uppmättes till 4 dagar 158 minuter för den första produkten och 4 dagar 162 minuter för den andra produkten. Efter optimering blev genomloppstiderna 4 dagar 80 minuter för den första produkten respektive 4 dagar 107 minuter för den andra, vilket innebär en minskning av genomloppstiderna på 78 respektive 55 minuter. De urprungliga tillverkningstiderna var 101 minuter för den första produkten respektive 135 minuter för den andra produkten. Efter implmenterad optimering uppmättes tillverkningstiderna till 78 minuter repsketive 106 minuter, vilket visar på förbättringar med 23 minuter för den första produkten och 29 minuter för den andra produkten. Avslutningsvis kan resultaten från arbetet tillämpas på andra tillverkande företag, eftersom det som beskrivits i rapporten till stor del är av generell natur.

  • 216.
    Ceric, Dino
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Esfahani, Ali
    University of Borås, Faculty of Textiles, Engineering and Business.
    Optimering av produktflöde utifrån tillverkningstid och genomloppstid2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper discusses how a product flow can be optimized considering the manufacturing and cycle times. The investigation shows how a product flow consisting of different workstations can be optimized. The aim of the investigation is to illustrate a common problem in the manufacturing industry, and has resulted in reduced cycle and manufacturing times. The original cycle times were 4 days 158 minutes for the first product and 4 days 162 minutes for the second product. After optimization, the cycle time for the first product was 4 days and 80 minutes and the cycle time for the second 4 days and 107 minutes. This shows an improvement of 78 minutes for the first product and 55 minutes for the second. The original manufacturing times were measured as 101 minutes for the first product and 135 minutes for the second product. The manufacturing times after optimization were 78 minutes for the first product and 106 minutes for the second, which shows an improvement of 23 minutes and 29 minutes respectively. In conclusion, the results in this paper are generic and can be applied by other manufacturing companies.

  • 217.
    Chandolias, Konstantinos
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lignocellulosic Biorefinery for Biohydrogen and Carboxylic Acids Production in Flexible Membrane Bioreactor and Two-stage System2017In: 7th Nordic Wood Biorefinery Conference. 28-30 March 2017. Stockholm, 2017Conference paper (Other academic)
    Abstract [en]

    Lignocellulosic biorefineries can produce numerous biofuels and chemicals via the anaerobic digestion process. Although several works have been recently conducted on this field, the technology is considered new and more research efforts are required towards industrialisation. In this work, wheat straw was digested after hydrolysis with dilute phosphoric acid. The substrate was biologically converted into carboxylic acids and biohydrogen at different OLRs (4.42-17.95 g COD/L.d). The semi-continuous experiments took place at 55 °C, both in reactors with free-cells or mixed free and membrane-encased cells, According to the results, the optimum biohydrogen, acetic and isobutyric acid yields were obtained at OLR of 4.42 g COD/L.d. Moreover, the highest lactic acid production was recorded at OLR of 9.33 g COD/L.d. Furthermore, a reactor containing both free and membrane-encased cells showed 60% higher lactic acid production (at OLR of 13.42 g COD/L.d) in comparison to the conventional free cell reactor. In addition, the production of acetic and isobutyric acid was greatly improved by a two-stage system. The use of both free and encased cells in a flexible membrane system along with the two-stage system for the optimisation of the process is the main novelty of this work.

  • 218.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Research Centre for Resource Recovery.
    Pardaev, Sindor
    University of Borås, Faculty of Textiles, Engineering and Business. University of Samarkand.
    Taherzadeh, Mohammad
    University of Borås, Faculty of Textiles, Engineering and Business. Research Centre for Resource Recovery.
    Biohydrogen and carboxylic acids production from wheat straw hydrolysate2016In: Bioresource Technology, ISSN 0960-8524, E-ISSN 1873-2976Article in journal (Refereed)
  • 219.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Youngsukkasem, Supansa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rapid Bio-methanation of Syngas by High Cell-density in Reverse Membrane Bioreactor (RMBR)2015In: Advanced Membrane Technology VI: Water, Energy and New Frontiers / [ed] Dibakar Bhattacharyya (University of Kentucky, USA), Benny Freeman (University of Texas, USA), 2015Conference paper (Other academic)
  • 220.
    Chen, Ke
    University of Borås, Faculty of Textiles, Engineering and Business.
    Counterfeit as a Challenge to Chinese E-Commerce Platform—the case of Alibaba2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 221.
    Chizaryfard, Armaghan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samie, Yassaman
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    New Textile Waste Management Through Collaborative Business Models for Sustainable Innovation2018In: Detox Fashion: Waste Water Treatment / [ed] S.S. Muthu, Singapore: Springer, 2018, p. 81-111Chapter in book (Refereed)
    Abstract [en]

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

  • 222.
    Chizayfard, Armaghan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samie, Yasaman
    University of Borås, Faculty of Textiles, Engineering and Business.
    New waste management era through collaborative business models & sustainable innovation2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Swedish textile waste management ecosystem is recognized to be a multi-actor ecosystem as opposed to a single-actor scenario whereas actors tend to perform their activities single-handedly and in a fragmented manner. Participating actors, each play a significant role in handling and treating the textile waste but this fragmented system renders certain drawbacks. The main treatment of textile waste in Sweden is incineration which addresses environmental damages. This in particular is more worrying when textiles are used as a fuel. This highlights the necessity for the actors to perform in a network and expand their collaboration, thus move more efficiently towards development of a sustainable innovation and find an alternative for the current treatment of textile waste. Purpose: This study strives to investigate the challenges and at the same time opportunities of implementation of a collaborative business model for sustainable innovation. This has been achieved through taking benefits of value mapping tool and actor-mapping. The core values of actors have been identified which was continued by identification of their shared and conflicting values. Methodology: Pre-study was conducted in order to design and develop two mappings, “main actors mapping”, “actor’s activity mapping” which helped the authors and the interviewees to gain a better realization of the Swedish Textile Waste Management ecosystem through visualization. The process of data collection occurred through semi-structured interviews with Open-ended questions which resulted to rich detailed responses from the interviewees. Seven organizations as the representative of Swedish textile waste management ecosystem were reached and studied. The outcomes of the interview were analyzed by the aid of value mapping tool and led the authors to formulate the answer to the research question. Interview findings: Interview findings presents the outcome of the collected data in accordance with the purpose of the study and the answer to the proposed research question. Consequently, this chapter provides a description of the Activity classification in TWM eco-system in Sweden as an outcome of the pre-study, continued by expanding on the results of Actors mapping & their activities in TW eco-system and Activity mapping in relation to actors’ interactions, which were achieved by the aid of value mapping tool. This chapter is concluded by providing actors perspectives regarding the formation and the suitability of a collaborative business model for sustainable innovation on the basis of mapped values within textile waste scenario in Sweden. Analysis& Discussion: This study tends to present rich and comprehensive picture in a descriptive manner in regards with participating actors, their activities, collaboration and value-orientations within Swedish textile waste scenario and propose a solution to the identified short-comings of the system by investigating the potentials of a collaborative business model for sustainable innovation. The literature review confirm and support the interview findings and addresses the need for further dialogue and collaboration among actors while highlighting the need from moving from ego-centric business model to multi-actor business model. This chapter is concluded by the response to the research question.

  • 223.
    Chou, Viktor
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Elin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att arbeta med CSR i dagens samhälle: en studie om CSR-relaterad sponsring2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 224. Christia, Abdi
    et al.
    Setiowati, Arima Diah
    Millati, Ria
    Karimi, Keikhosro
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cahyanto, Muhammad Nur
    Niklasson, Claes
    Taherzadeh, Mohammad J.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ethanol production from alkali-pretreated oil palm empty fruit bunch by simultaneous saccharification and fermentation with mucor indicus2016In: International Journal of Green Energy, ISSN 1543-5075, E-ISSN 1543-5083, Vol. 13, no 6, p. 566-572Article in journal (Refereed)
    Abstract [en]

    Oil palm empty fruit bunch (OPEFB) is a potential raw material for production of lignocellulosic bioethanol. The OPEFB was pretreated with 8% sodium hydroxide solution at 100 °C for 10 to 90 min. Enzymatic digestion was carried out using cellulase and β-glucosidase at 45 °C for 24 h. It was then inoculated with Mucor indicus spores suspension and fermented under anaerobic conditions at 37 °C for 96 h. Sodium hydroxide pretreatment effectively removed 51-57% of lignin in the OPEFB and also its hemicellulose (40-84%). The highest glucan digestibility (0.75 g/g theoretical glucose) was achieved in 40 min NaOH pretreatment. Fermentation by M. indicus resulted in 68.4% of the theoretical ethanol yield, while glycerol (16.2-83.2 mg/g), succinic acid (0-0.4 mg/g), and acetic acid (0-0.9 mg/g) were its by-products. According to these results, the 11.75 million tons of dry OPEFB in Indonesia can be converted to 1.5 billion litres of ethanol per year.

  • 225.
    Christodoulou, Christina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Walking Away from the Runway2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    How fashion is being presented today? A retrospective research into the history of the fashion shows in order to observe and examine the metamorphosis of the runway presentations of the present time. Fashion designers from the Swedish School of Textiles have participated in the thesis' interview as to express their point of view and elaborate on the issue.

  • 226.
    Christoffersson, Astrid
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hammarlund, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    PIEZOELEKTRISK TRYCKSENSOR: En undersökning om textil struktur och piezoelektricitet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this project was to create a sensor in textile material which can register and recognize different kinds of pressure. A suitable method has been developed in order to scientifically investigate and evaluate the sensitivity of the prototypes. The prototypes have been produced with a computerized hand weave machine and the materials used were polyester and piezoelectric PVDF-fiber, twisted with a conductive yarn, Shieldex®. When a force is applied to the PVDF-fiber, causing an extension of the fiber, a voltage is generated directly related to the applied force. The final prototype is a woven textile with integrated monofilaments and weft inserted in seven different layers to create a voluminous structure. An extension by the PVDF-fiber is there by enabled to occur which is related to the force applied onto the structure.

    Three equable prototypes were produced, each consisting four separated PVDF-fibers which were inserted with a distance of 1, 5 cm from each other. The prototypes were further attached one by one on a homemade ramp and the PVDF- and Shieldex®-fibers were connected to an oscilloscope. Different weights were then rolled from the top of the ramp, generating a voltage each time it pressures a fiber, which were seen on the computer software of the oscilloscope. The results were afterwards analyzed and evaluated using Excel.

    A clear relationship between applied force and generated voltage is shown although there is a great variety among the test results on each weight along with large standard deviations. The exact weight generating a specific voltage is therefore difficult to determine.

  • 227.
    Ciechomska, Agata
    University of Borås, Faculty of Textiles, Engineering and Business.
    COLOUR IN LOOPS: Exploring colour perception in relation to lightin weaving and hand-tufting technique2017Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The motivation for this MA work is based on the challenge to the preconception of hand-tufting through material, colour and light. When imagining a rug, a very specific image appears in our mind. Some details of that image could vary from person to person, but what is almost certain, dense and heavy, probably made out of wool, woven textile will pop up in front of our eyes.

    This work suggests a possibility of creating new expressions in design by the material driven approach. The investigation was led by practice based research including set up of experiments, experimental work and evaluation complementing the whole process. The exploration proved that qualities of monofilament yarn have a great ability to enhance colours as well as add certain kind of lightness to the hand-tufted piece. Furthermore, due to the transparency of monofilament yarn an interplay between the loops and the backing was possible, opening up for changes in colour perception.

    The outcome of the research is collection of woven and hand-tufted textiles contributing to the field of textiles by bringing new qualities to the hand-tufting technique.

  • 228.
    Ciera, L.
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Beladjal, L.
    Almeras, X.
    A model system to study resistance of biological compounds to melt extrusion process parameters.2013In: Proceedings of the 13th AUTEX World Textile Conference, Dresden, Germany May 22-24  2013., 2013, p. 1-6Conference paper (Other academic)
  • 229.
    Claesson, Erica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Espeling, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redovisning av utsläppsrätter: En komparativ studie av 250 svenska företag2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    EU ETS is one of the EU’s instruments for reducing greenhouse gas emissions. The emission rights can be acquired through either free allocation from the Swedish Governmental Authority, Naturvårdsverket, or by trade, which is the basis for various valuation at cost. There are also different views of what kind of asset emission rights can be considered as, for example intangibles, inventories and financial assets. Previously there was a valid interpretation for the accounting of emission rights, IFRIC 3. Nowadays there is no regulation for the accounting of emission rights.The study aims to identify how 250 Swedish companies, covered by the EU ETS, account for the emission rights in the financial statements. Furthermore, the study aims to examine whether any differences between companies depends on the applied accounting standards. To examine differences and thus make a comparison, the companies have been divided into three main groups; Municipal standards, National standards and International standards.Previous research has concluded that the reporting of emission rights differ between companies both in terms of classification and valuation, which is confirmed by the study. The study states that 43 percent of the companies do not provide any information concerning the EU ETS. Furthermore, 20 percent solely provide information about the inclusion of EU ETS without reporting a value in the balance sheet. One reason could be to satisfy stakeholders' requirements and needs for financial information. It is 37 percent that reporting a value in the balance sheet. A majority classify the rights as intangibles or as inventories. Regarding the liability incurred by the emission rights the most common way to classify is as a current liability. The most frequently used method of valuation for both assets and liabilities is at cost.The accounting of emission rights varies both within and between the three groups. There are indications that companies applying the international standards, to a greater extent recognize emission rights than companies applying Swedish standards, which may be due to higher disclosure requirements. In the study, an analysis of the accounting for emission rights is performed based on stakeholder theory, legitimacy theory and institutional theory.The performed identification of how Swedish companies account for the emission rights has intended to highlight the problem that the accounting is not consistent.This thesis is hereinafter written in Swedish.

  • 230.
    Corkovic, Dajana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Effektiv produktion genom plaggmåttlista: Kommunikation mellan konfektionsföretag och leverantör2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today it’s common for clothing companies to not make their own patterns for production. Instead they’re making detailed production specifications and measurement charts, which they send to the suppliers to start a product development process and production. Due to lack of time there’s a risk that the specifications are insufficient and this can result in misunderstandings and own interpretations, especially when it comes to measuring garments. The product development and the production can be affected negatively because of this, unnecessary prototypes are being made and the process is being protracted. There are, today, no guidelines on how to measure garments, therefore a measuring guide will be developed in this study and it’ll be tested to see if and how it can be helpful to make the production process more effective. The guide has been used to measure a pair of jeans and test persons have been measuring the same pair of jeans. The measurement values have been compiled and compared to each other but also to the current company’s acceptable tolerance values, this to evaluate if the guide can improve the product development and production efficiency. The study resulted in many differences in the measurements, several of them out of the company’s acceptable tolerance. This showed that it’s very important that the measurement descriptions and their sketches are clear and understandable.

  • 231.
    Costin-Weiterschan, Saskia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Matiou, Chrysoula
    University of Borås, Faculty of Textiles, Engineering and Business.
    Value Stream in the Reverse Supply Chain: Case Study of the Second-Hand Concept of a Swedish Multi-Brand Fashion Retailer2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

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

    Purpose

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

    Methodology

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

    Findings and Discussion

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

    Research limitations

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

  • 232.
    Csikasz, Simon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hua, Yuyi
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att leda en fusion: en fallstudie om Orkla Foods Sweden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 233.
    Czari, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jarander, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Teoh, Josephine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taggar och länkar - en ny era av marknadsföring på sociala medier2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 234.
    Dahlberg, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olsson, Camilla
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vem får jobbet?: En studie om de kompetenser som efterfrågas för yrket inköpsassistent2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis is investigating how the recruitment process of buying assistants is working in theory and practice, and what competences the profession demands. This issue is currently important since the professional role as a buying assistant is difficult to define and theory has demonstrated that recruitment is aggravated by that. This may therefore lead to misrecruitments that can provide major consequences in a company. The topic is also relevant when changes in the fashion industry have influenced professional roles within the industry at a high rate, resulting in that the same profession has different meanings in different companies. The changes are requiring higher and partly new demands on recruiters in the industry. At the same time, a definition of the role as buying assistant has not been found. The study's purpose is to clarify the competences that are required to be employed as a buying assistant. The study investigates the question: What competences are required for a job as a buying assistant? The recruitment process will also be investigated. Based on the issue and the purpose, a qualitative study was most suitable. In the study, recruiters and buyers were interviewed through semi-structured interviews about the recruitment of buying assistants. The sample consisted of seven fashion companies from Sweden and Norway. Data from the interviews were transcribed and presented in the result chapter. The study’s results are presented in the following themes: Recruitment process, Social recruitment, Misrecruitment, Concrete competences and Abstract competences. In summary, the result of this study indicates that the professional role differs between different companies and that the fact that the role is undefined affects recruitment and may partly contribute to misrecruitment. Furthermore, the results show that there are both abstract and concrete competences that apply to the majority of companies and therefore contribute to the definition of the professional role as a buying assistant.

  • 235.
    Dahlby, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafson Sjöberg, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Studie av ventilation i simhall: Med fokus på klorbaserade luftföroreningar2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Allmänna bad bidrar i hög grad till att främja allmänhetens hälsa och välbefinnande. De erbjuder möjlighet till motion och rekreation för människor i alla åldrar. För att badgäster ska trivas och må bra krävs det att vatten- och luftkvalitet håller hög nivå. I syfte att förhindra spridning av sjukdomsalstrande organismer mellan badgäster används klor som en central komponent för att desinficera vattnet. Kloret lämnar dock restprodukter efter sig, främst trikloramin som påverkar människors hälsa negativt. Trikloramin samlas över vattenytan och stannar kvar i andningszonen om inte föroreningarna transporteras bort via luftrörelser.  I Nolhaga simhall sker fram till 2018 en ombyggnad av anläggningen. Rapporten berör den nya ventilationslösning som kommer att användas till motionsbassängen. För att studera hur denna lösning fungerar och hur god luftväxling den skapar över vattenytan har en modell av simhallen skapats i CAD-program. Luftflöden har sedan simulerats i en förenklad CFD modellen och jämförts med ett röktest i en liknande simhall. Utöver den lösning som är tänkt att byggas har ett alternativ med kompletterande frånluftsdon i golvnivå simulerats.  Resultatet indikerar att lufthastigheter över vattenytan ligger inom de rekommendationer som finns angivna. Luften har en tendens att röra sig i lokalen med ett återcirkulerande beteende där tilluften följer taket in i hallen för att sedan gå ner vid bakre väggen och tillbaka över vattenytan. Luftrörelserna följer detta beteende oberoende om frånluftsdonet är placerat i golv- eller taknivå. Någon skillnad i mängd bortfört trikloramin kan inte säkerställas med de metoder som använts i rapporten. Röktestet gav inte ett tillräckligt tydligt resultat för att några kopplingar till simulering ska kunna göras. Brist på tid, förkunskaper och erfarenhet inom området gör att osäkerheten kring de resultat som nåtts är stor. Mer arbete inom CFD och badhusventilation krävs för att öka trovärdigheten.

  • 236.
    Dahlby, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafson Sjöberg, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Studie av ventilation i simhall: Med fokus på klorbaserade luftföroreningar2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Public baths contributes significantly to the promotion of public health and wellbeing. To be able to supply a pleasant experience for bathers, a high quality of water and air is required. To avoid spreading of pathogens between bathers, Chlorine is used as a central component for disinfecting the water. Chlorine residues such as Trichloramine affect human health and are concentrated above the water surface and will remain in the breathing zone unless the pollution is carried away by air movement.Nolhaga public bath is undergoing a renovation and this report is a study of the new ventilation system which has been installed. To investigate the air flow pattern in the hall a CAD model of the space was created. CFD software was used to simulate airflow in the model. Results have also been compared with a smoke test, performed in a similar building. In addition to the suggested solution a different approach, with additional exhaust air vents placed at floor level, has been tested.The results show that the air speeds over the water surface are within the given recommendations. The air has a tendency to move around in the room with a recirculating behaviour where the supply air follows the roof to the back wall and then returns over the surface of the water. This kind of behaviour might be beneficial for removing Trichloramines if exhaust air vents are placed near the air supply units. This method uses the air movement to remove pollutants where the concentration is highest and removes them from the building. Performed smoke test gave only vague indications that the simulation results can be linked to actual air movement due to the small amount of information it provided.Due to the lack of time, knowledge and experience in the field, the uncertainty of the achieved results is great. Additional work in CFD and ventilation of public baths is required to enhance credibility of results.

  • 237.
    Dahlquist, Jennifer
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Haataja, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utsläppsrätter: Påverkas redovisningen av anglosaxisk och kontinental redovisningstradition?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 238.
    Darner, Stefan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lam, Leah
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svensson, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Möjligheter och hinder vid transportkonsolidering: En väg mot cirkulär ekonomi2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, many transports are at a low rate of utilization. This means that shipping costs per product will be high and at the same time transports have a negative impact on the environment. Consolidating transports can increase the utilization rate for transports which minimizes costs and environmental impact. Increased utilization rates can also help companies move towards circular economics where the goal is to maximize their utilization of resources. However, for small and medium size companies it may be difficult to build up partnerships with other companies. These companies face different possibilities and obstacles in implementing transport consolidation, therefore this study will identify these. The study has been carried out in cooperation with 16 companies in Orust and has shown that the main obstacles to transport consolidation are customer requirements, product requirements and information sharing. The companies perceived that customer demand for short lead times would make it difficult to coordinate transport with other companies. Many companies also found that the productrequirements of their products on transport would make transport consolidation difficult. However, the study showed that several companies had similar product requirements, which enables transport consolidation. Some companies also felt that there was no support and cooperation for the information sharing required for consolidation. The main opportunities identified were corporate culture and the desire to move towards a more sustainable distribution chain. The companies that participated in the interviews mentioned that they can see possibilities of transport consolidation if there was a way to easily coordinate transport. They are also active in the Orust Kretsloppsakademi that works for a sustainable Orust, which shows that there is an interest in becoming more sustainable.

  • 239.
    Darner, Stefan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lam, Leah
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svensson, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Möjligheter och hinder vid transportkonsolidering: En väg mot cirkulär ekonomi2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, many transports are at a low rate of utilization. This means that shipping costs per product will be high and at the same time transports have a negative impact on the environment. Consolidating transports can increase the utilization rate for transports which minimizes costs and environmental impact. Increased utilization rates can also help companies move towards circular economics where the goal is to maximize their utilization of resources. However, for small and medium size companies it may be difficult to build up partnerships with other companies. These companies face different possibilities and obstacles in implementing transport consolidation, therefore this study will identify these.The study has been carried out in cooperation with 16 companies in Orust and has shown that the main obstacles to transport consolidation are customer requirements, product requirements and information sharing. The companies perceived that customer demand for short lead times would make it difficult to coordinate transport with other companies. Many companies also found that the product requirements of their products on transport would make transport consolidation difficult. However, the study showed that several companies had similar product requirements, which enables transport consolidation. Some companies also felt that there was no support and cooperation for the information sharing required for consolidation.The main opportunities identified were corporate culture and the desire to move towards a more sustainable distribution chain. The companies that participated in the interviews mentioned that they can see possibilities of transport consolidation if there was a way to easily coordinate transport. They are also active in the Orust Kretsloppsakademi that works for a sustainable Orust, which shows that there is an interest in becoming more sustainable.

  • 240.
    Dasa, Kris Triwulan
    et al.
    Universitas Gadjah Mada.
    Westman, Supansa Y.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Millati, Ria
    Universitas Gadjah Mada.
    Cahyanto, Muhammad Nur
    Universitas Gadjah Mada.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Niklasson, Claes
    Chalmers.
    Inhibitory Effect of Long-Chain Fatty Acids on Biogas Production and the Protective Effect of Membrane Bioreactor2016In: BioMed Research International, ISSN 2314-6133, E-ISSN 2314-6141Article in journal (Refereed)
    Abstract [en]

    Anaerobic digestion of lipid-containing wastes for biogas production is often hampered by the inhibitory effect of long-chain fatty acids (LCFAs). In this study, the inhibitory effects of LCFAs (palmitic, stearic, and oleic acid) on biogas production as well as the protective effect of a membrane bioreactor (MBR) against LCFAs were examined in thermophilic batch digesters. The results showed that palmitic and oleic acid with concentrations of 3.0 and 4.5 g/L resulted in >50% inhibition on the biogas production, while stearic acid had an even stronger inhibitory effect. The encased cells in the MBR system were able to perform better in the presence of LCFAs. This system exhibited a significantly lower percentage of inhibition than the free cell system, not reaching over 50% at any LCFA concentration tested.[on SciFinder (R)]

  • 241.
    David, Michael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hildinge, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisning: En studie av varför privatägda bolag hållbarhetsredovisar2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Since the Brundtland Commission was presented in 1987, the concept of sustainable development has taken large steps. The increased interest resulted in the early 1990s to the environmental reporting and in the mid-1990s to the social reporting. During the early 2000s the focus switched to the Triple Bottom Line to include the economic aspect as well. The issue of responsibility has grown and the expectations that companies should take responsibility for sustainable development have increased. Pressure has increased on companies to report sustainability. The Swedish government decided in 2007 that all state-owned companies have to use sustainability reporting according to GRI. An EU-directive is on the way. This also includes the privately owned listed companies with more than 500 employees to report sustainability for the fiscal year that begins after December 31, 2016. Until then, and even today, the sustainability report is a voluntary act of privately owned companies.There is no requirement for private companies to report sustainability and no mandatory framework. This study aims to investigate why privately owned companies establish sustainability reporting and how GRI is perceived as guidance from the business perspective. The study also looks towards the future of sustainability reporting.To reach the study’s purpose, we use a qualitative approach to create a deeper understanding of the area. The essays purpose will be fulfilled by interviews with five Swedish private companies and with the help of the selected companies’ sustainability reports. The study’s theoretical framework consists of stakeholder theory, legitimacy theory and signal theory.The conclusion that we find is that companies’ report these issues is to transparently show how they work and take responsibility for a sustainable development. The study shows that the companies reports to their stakeholders and there is a demand to report these questions, which tells us that we can’t ignore the stakeholder theory. At the same time through the companies perspective it’s a way to show that they act in line with the society’s norms and values, which connects to the legitimacy theory. Furthermore we find that it can reduce the information asymmetry between company and stakeholder. The results shows that we can´t exclude any of the examined theories to explain why companies report sustainability. However the study shows that the stakeholder-, and legitimacy theory, in a more extensive way than the signaling theory. can explain why companies report sustainability.Note that the study is written in Swedish

  • 242.
    Davide, Giacalone
    et al.
    University of Copenhagen.
    Wendin, Karin
    University of Copenhagen.
    Kreme, Stefanie
    Wageningen University and Research Centre.
    Fröst, Michael Bom
    University of Copenhagen.
    Wender, Bredie
    University of Copenhagen.
    Olsson, Viktoria
    Kristianstad University.
    Otto, Marie H
    University of Copenhagen.
    Skjoldborg, Signe
    University of Copenhagen.
    Lindberg, Ulla
    University of Borås, Faculty of Textiles, Engineering and Business. SP Sveriges Tekniska Forskningsinstitut.
    Risvik, Einar
    University of Stavanger.
    Health and quality of life in an aging population - Food and beyond2016In: Food Quality and Preference, ISSN 0950-3293, E-ISSN 1873-6343, Vol. 47, p. 166-170Article in journal (Refereed)
    Abstract [en]

    In Europe the percentage of citizens aged 65 and over is increasing at an unprecedented rate, and is expected to account for over 30% of the population by 2050. Coupled with an increase in life expectancy, this massive demographic change calls for a major effort to ensure quality of life in our older population. A thorough understanding of the elderly as food consumers, their nutritional needs, their food perception and preferences is increasingly needed.

    The role of food in healthy aging was a prominent theme at the 6th European Conference on Sensory and Consumer Research, which had quality of life across the life span as a focal point. This short paper is based on a workshop held at the EuroSense meeting, focusing on research from sensory and consumer scientists. The workshop featured contributions focusing on food-related perception, needs and behavior of the elderly, and aimed at demonstrating the relevance of sensory and consumer scientists in promoting food-related well-being in an aging population. The workshop contributions are here reviewed and summarized three main themes: nutritional needs, food perception and aging, and behavioral drivers of food consumption.

  • 243.
    Degerman, Simon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wieczorek, Kristian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Framtidens bodetablering2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The construction industry in Sweden today is a busy market. The demand for new residences is very high and many are recruited to the industry for companies to be able to meet the demand. Generally a construction site needs temporary construction facilities for staff to manage administrative tasks and have conferences, eat, rest, shower etc. The purpose of this study is to investigate how the temporary construction site facilities can be established to better promote communication, cooperation, flow of people, flow of material, comfort and well-being. To identify problem areas and potential solutions, interviews were conducted with people from different working categories. Through interviews and own observations, the authors chose popular potential solutions and improvement opportunities and tested them on larger amount of people in a survey.By visiting a number of construction sites and their temporary facilities it was found that there are many ways to establish them. General solutions were made for bigger and smaller establishments, for example where to allocate different workspaces or how to use visual management in the best way. Suggestions were made on how to adjust furniture easier by using a system of holding strips and rails. Factors such as a relax rooms, paintings and plants were suggested to would improve comfort and well-being.Finally, conclusions could be made in different areas. More random interaction between working categories would improve communication and promote a nice working environment. An area especially made for these interactions with a strategic placed coffee machine could increase interaction. Offices should be allocated in a way that makes the ones responsible for the blue collar workers easier to reach. The ones who perform more administrative tasks throughout the day, like the site manager, should be allocated far from the entrance, to minimize the risks of disruption. Conference rooms should be placed furthest in the establishment, in that way meetings will not be interrupted. Today there is too little focus on the little things that could improve comfort and well-being. More comfortable chairs, tables that can be adjusted in height, white walls and so on are examples on what could be done differently.

  • 244.
    Denham-Smith, John
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harvidsson, Pontus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Content Marketing’s effect on customer engagement2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 245.
    Derakhshani, Armita
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bulun, Madeleine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samspelet mellan visuell butikskommunikation och butikskampanjer2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det råder idag ytterst hög konkurrens bland klädföretag då man inte bara konkurrerar lokalt utan även globalt. För att urskilja sig från andra företag med liknande utbud används visuell butikskommunikation och butikskampanjer för att försöka fånga konsumenters uppmärksamhet. Målet är att det ska resultera i köp. Denna uppsats handlar om ett företags arbete med visuell butikskommunikation och vilka visuella element de använder sig av. I samband med detta utreder vi vilka av dessa element företaget använder sig av i marknadsföringen av företagets butikskampanjer. Utifrån detta undersöker vi slutligen om marknadsföringen av butikskampanjer, genom det visuella, uppfattas av kund. I utförandet av vår studie har vi använt oss av ett flertal olika metoder, både kvalitativa och kvantitativa. De metoder vi har använt oss av är två enkätundersökningar som utförts på företagets besökare, en observation innan företagets omhäng i butik, en semistrukturerad intervju med en exponeringsansvarig i butik och även en strukturerad intervju med Country Visual Merchandiser från företagets huvudkontor. Vår undersökning visar att företaget lägger stor vikt vid att använda sig av ett flertal visuella element när det kommer till deras visuella butikskommunikation. Dessa element används för att framföra företagets produkter på bästa sätt, i syfte att stimulera butiksmiljön för besökarna. Detta gör man genom att ständigt presentera varor på nya sätt där tydliga köpförslag visas upp för att inspirera kund. Det huvudsakliga syftet med företagets visuella butikskommunikation är att maximera försäljning. När det kommer till våra enkätundersökningar skiljer sig resultaten åt i de båda kampanjerna. Det som tydligt går att urskilja är att den ena kampanjen gav godare resultat än den andra. Med godare resultat menas att fler respondenter hade lagt märke till kampanjen, vilket var det huvudsakliga syftet med enkätundersökningarna. Utifrån vår studie kan vi konstatera att företaget aktivt arbetar med butiksdesign och layout, skyltfönster, skyltdockor, skyltning, ljussättning samt produktpresentation när det kommer till deras visuella butikskommunikation. Det framgår också att det mest framgångsrika sättet att framföra kampanjer inne i butik är med hjälp av skyltar vid kampanjprodukterna. Vi kan även dra slutsatsen att huruvida marknadsföringen av en kampanj nått fram till respondent beror på om de innan besöket blivit uppmärksammade om kampanjen. Denna uppsats kan bidra till att fylla den lucka som finns i den akademiska litteraturen när det kommer till sambandet mellan visuell butikskommunikation och butikskampanjer. Vi menar även på att den kan bidra till den befintliga forskningen kring dessa. Resultaten kan vara till betydelse både för vårt fallföretag och för andra liknande företag som behöver underlag till utvecklingen av deras arbete med visuell butikskommunikation och butikskampanjer.

  • 246.
    Di Natali, Nicole
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ivarsdottir, Matthildur
    University of Borås, Faculty of Textiles, Engineering and Business.
    Perception meet Reality: A pilot study of the self-congruence of female online shoppers2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The goal of this research is to better understand the gap between the consumer's actual self image versus their perceived ideal image; in which, could help an online retail company to respond more effectively and provide a better service to its target customer with an added goal of reducing the rate of returns. A two-phased mixed methods approach was applied to this research to test for participants perceived and actual ideas of themselves, as well as their attitudes towards ideals. The first phase consisted of manual measurements taken and recorded, following a semi-structured interviewed. The second phase consisted of a 3D scan (digital measurements) taken and recorded followed by a four question survey comprising of three Likert questions, and one open ended question, concluding with researcher observations noted. The results showed that while the participants were mostly congruent with regards to size, they were mostly incongruent with regards to shape, and had zero congruence between the actual and the ideal self. All participants also experienced varying levels of fit issues with several areas mentioned, though pants/bottoms being the number one fit struggle. All participants expressed interested in the 3D scanning technology, felt it was easy to use, but there was a lack of continuity between participant self-reported survey answers, and their verbal answers as well as research observations.

  • 247.
    Dinh, Van H.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Smokeless tobacco – snus: critique of usage pattern & influencing factors2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 248.
    Ditlevsen, Linn
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nemell, Julia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att sluta cirkeln: en implementering av den cirkulära modellen som verktyg för den hållbara designern2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Den här uppsatsen handlar om hållbarhet i förhållande till ett modeföretags produktrelaterade processer. Fokus har varit att studera och analysera designprocessens inverkan på en produkts hållbarhetsnivå – hur den här processen och dess beslut påverkar de övriga stegen i den textila värdekedjan. Syftet är att utveckla ett designverktyg som ökar kunskap, ger stöd för att sluta det textila kretsloppet och skapa hållbara produkter. Metod: Studien är baserad på en kvalitativ metod med fallstudie. Empirin samlades in genom semistrukturerade intervjuer i kombination med undersökning av företagsinformation på ett svenskt modeföretag. Analys: Det teoretiska ramverket utvecklades genom en litteraturgenomgång och baseras på cirkulär ekonomi och organisatoriskt lärande. Resultatet analyserades efter ramverket: livslängd och användarvänlighet, stänga kretsloppet, vision, policy och kommunikation och kunskap. Slutsats: Bristen på kunskap, förkommandet av subgrupper och kunskapsförflyttning i organisationen påverkar förutsättningarna för att kunna sluta cirkeln. Idag är dessutom infrastuktur och teknik ett hinder för en fullständig implementering av den cirkulära modellen. Företaget behöver skapa en tydlig och gemensam definition av hållbarhet och alla individer behöver involveras i arbetet kring hållbarhet i organisationen.

  • 249.
    Dixdotter, Maja
    University of Borås, Faculty of Textiles, Engineering and Business.
    vemod(en): -A tribute to the perfect error.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this collection I have explored the paradox of perfection. The collection is an epic tribute to my prior self and discovers how the unperfect can be transformed to something, perceived, perfect. I flirt with my past obsessions in finding mathematically measured legs, exact tailored arms and perfectly fitted stockings. In a fun, poetic and melancholy way I invite the viewer on a highly visual voyage to my childhood where the obsession of finding costume perfection "Vemoden" the act of control becomes visual through statuesque frozen looks, where the previous unperfect becomes perfection.

  • 250.
    Djavadzadeh, Albin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hultgren, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den nya intäktsredovisningen: En jämförande studie mellan IFRS 15 och IAS 182017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

2345678 201 - 250 of 1394
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf