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  • 251. Hossain, Forhad
    et al.
    Mattila, Heikki
    University of Borås, Swedish School of Textiles.
    CST: its impact on Bangladesh textile and apparel industry2009In: Textile Asia, ISSN 0049-3554, Vol. 40, no 7/8, p. 50-55Article in journal (Other academic)
  • 252.
    Hulkkonen, Marika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindqvist, Fredrik
    University of Borås, Faculty of Textiles, Engineering and Business.
    Belöningssystemets användning och effektivitet: En fallstudie av ettkommunalt bostadsbolag2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to gain a better insight into the reward systems utilization andefficiency, this through practice see how a municipal housing company uses reward systems.Furthermore this thesis aims to contribute to a better understanding and mapping how amunicipal property may be limited by the Swedish local government act (1991:900) in thedesign of its reward system. This thesis is qualitative and was conducted by using anabductive approach. It has applied a hermeneutical perspective to interpret and understand thedata that have been collected during the thesis. The data has been collected through semistructuredinterviews and a qualitative content analysis. For the analysis of the semi-structuredinterviews we have applied a thematic analysis with a deductive approach. The themes wereestablished with the help of the theoretical framework and the purpose of the thesis. The resultfrom the content analysis is presented in a table where links between the studied laws and thereward systems limitations.The thesis shows that the studied company's reward system does not seem to be as effective aspossible. The management is lacking in some certain rewards that they are motivated bywhich results that parts of the reward system is flawed. Furthermore the thesis finds that theSwedish local government act (1991:900) in more than one way can limit the use of amunicipal housing company reward system.This thesis is hereinafter written in Swedish.

  • 253.
    Hultén, Agnes
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Granath, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Flaggskeppsbutiker: en studie om användningen av konceptet på massmarknaden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study was to investigate how brands in the mass market use flagship stores - both from a marketing perspective and a brand perspective. We wanted to study if the brand identity affects whether a brand chooses to establish flagship stores or not. Through previous research, two different models focusing on marketing strategy and brand identity, as well as empirical material obtained from semistructured interviews, we have analyzed this. The method used was qualitative and the study was done with a cross-sectional design. The study included seven respondents, all of whom are store managers from flagship stores in Gothenburg.The results clearly show what role the brand identity has for a flagship store and what common features can be identified between the flagship stores in Gothenburg. Our study answers how flagship stores are used on the mass market, the important role of a good marketing strategy and states that a flagship store is a very useful method.

  • 254.
    Husseini, Zeinab
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Högberg, Jasmin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kutllovci, Larglinda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ledarskap och konflikthantering: ledares sätt att hantera konflikter2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The phenomenon conflict occurs in every context where individuals integrate with each other. Conflicts have always existed but the way we see and manage them have changed through time. Conflict management is an important part of leadership. Most leaders believe conflicts are a problematic issue that is difficult to manage, because of the fear of the consequence that may appear. Previous research has shown that there is a correlation between leadership and conflict management but there is still a lack of knowledge in the field. Purpose: The purpose of this study is to examine if there is a correlation between the situational leadership and conflict management strategies and if it can provide leaders with greater possibilities to handle conflicts successfully. Method: This study has a qualitative approach where semi structured interviews with two organizations were made, with both of the store manager and three employees in each organization. Results: The results of this study have shown that there is a correlation between the situational leadership and conflict management strategies. Through combining the styles of the situational leadership with conflict management strategies and with regard to both employees and managers opinion and behavior can a suitable strategy be adopted, which can encourage individual growth.

  • 255.
    Hvitlock Hedlund, Ida
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Långmo, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intäktsredovisning: En jämförande studie mellan IAS 11 och IFRS 152016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Revenue recognition is a subject that affects all companies for all rendered services.Because of the differences in how revenue recognition is prepared between countries, aconstruction of a joint international revenue recognition standard has become of interest. In2002 the IASB and the FASB started a cooperation that came to be called the convergenceproject. This convergence project led to the development of a joint international accountingstandard for revenue recognition, which is referred to as IFRS 15. The objective of the newjoint standard for revenue recognition is to eliminate inconsistencies in existing standards andto obtain a single comprehensive standard that is covering all industries and all types oftransactions. The new standard, IFRS 15, will replace all previously issued standards forrevenue recognition. IFRS 15’s effective date was set to January 1, 2017 but is currentlyprominent to January 1, 2018.The purpose of this study is to see how the new standard IFRS 15 differs in revenuerecognition compared to accounting under the current standard IAS 11. The study alsoconsist of research question regarding the consequences that may arise from the application ofIFRS 15 compared to the current standard IAS 11 relating to: income tax, dividends and keyfigures linked to the companies' stakeholders. The methodology for this study is a qualitativecontent analysis with a abductive approach.The findings show that the application of IFRS 15 is to a greater extent, a postponement ofrevenue recognition compared to accounting under the current standard IAS 11. Apostponement of revenue recognition may have an impact on corporate taxes, dividends andkey figures, and thereby affecting a company’s stakeholders. All stakeholders that arepresented in the study’s modified stakeholder model benefit from more consistent revenuerecognition that IFRS 15 doesn’t seem to provide.This paper is written in Swedish.

  • 256.
    Häger, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Carlberg, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdet av kundklubbar: En fallstudie på ett fast fashionföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Modebranschen är i ständig förändring. Den härda konkurrens som idag existerar i industrin sätter press på̊ företag, samtidigt är den moderna kunden ombytlig. Därmed blir relationen mellan kund och företag allt viktigare utifrån ett marknadsföringsperspektiv. För att skapa en relation mellan kund och företag väljer många företag därför att etablera kundklubbar. Kundklubbar kan även ses som ett effektivt sätt att påverka sina kunders köpbeteende och verka som attiydförändrare.

    Etiska och sociala avseenden blir allt viktigare för konsumenten, något som bekräftas i studien. Kunders köpbeteende kan förklaras med att det finns ett gap mellan attityd och agerande i en köpsituation, ett så kallat attitude-behaviour gap. Flera dimensioner finns i förklaringen till detta gap. Störst fokus ligger på̊ konsumentens bristande kunskap om hållbarhet vilket studien visar.

    Följande studie har undersökt värdet av kundklubbar ur både företagets och kundens perspektiv i en fast-fashion kontext. Genom intervjuer, fokusgrupp samt en enkät kunde frågeställningen besvaras och bekräftas. Utbildning av personal och Event Driven Marketing (EDM) i form av riktad marknadsföring är centrala lösningar som genomsyrar studiens resultat, vilket kan minska gapet. Genom utbildning kan företag effektivisera kommunikationen till kunden. Studien visar att en fortsatt implementering av EDM i kundklubben skapar ett ökat förtroende och lojalitet från kund till företag. Studien visar även att en kundklubb kan vara en effektiv marknadsföringskanal och fungera som ett verktyg för attitydförändring. En kundklubb utgör ett värde som nödvändigtvis inte behöver resultera i ett lojalitetsskapande men verka som attitydförändrare.

  • 257.
    Hämäläinen, Adam
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dragic, Deni
    University of Borås, Faculty of Textiles, Engineering and Business.
    Servicescape i butiksmiljö: Hur använder sig butiker av servicescape för att skapa en kundupplevelse?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    International companies with new business models, declining margins and new internet actors have put a lot of pressure on Sweden's sports shops. Today, companies use price, products and marketing as their most powerful competitive advantages. But today's customers are looking for experiences. Experiences are about having fun and enjoying, which makes the customer committed, therefore companies should focus on other than just the core product. A store can create an experience for the costumer by using Servicescape in a good way. Servicescape is a variety of factors that drive different types of responses to the customer, cognitive, emotional and physiological. The physical factors and are divided into 3 dimensions. • The environment • Spacious layout and functionality • Signs, symbols and artifacts. In addition to the physical, there is the social factor which is the staff. We have chosen to investigate how three of Sweden's leading sports stores use Servicescape in the stores. This in order to find out what they are doing well and about the shortcomings that in turn can be one of the reasons for the company's position in the market. Stadium is the store that uses servicescape in the most significant way and is the market leaders. Team Sportia, which places minimal focus on Servicescape, is the store that has the worst position on the market of the three stores, where Intersport lies between them both in terms of the use of Servicescape and market position. Since there may be a variety of reasons why their market position is as it is, we find that Servicescape plays a major role in it. We find that using Servicescape in a good way gives you a big competitive advantage.

  • 258.
    Håkansson, Nadja
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    McCullough, Amanda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hur legitimerar svenska modeföretag CSR?: En kvalitativ studie om hur H&M Group och Nudie Jeans legitimerar CSR2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this qualitative study is to find out which channels and discursive strategies two Swedish fashion companies use to legitimize CSR. The companies we have chosen to study are H&M Group and Nudie Jeans, as we see that these two companies represent two different parts of the industry. We chose the discourse analysis method to analyze corporate websites and sustainability reports, and also looked at companies' instagrams. The empirical material thus consisted of analyzes on the chosen companies' websites and sustainability reports, based on the theoretical framework we chose for the study. In order to analyze and describe how companies legitimize CSR, we have investigated to what extent they use the moralization, rationalization, authorization, and narrative strategies. When we looked at the corporate instagram, we looked at how many photos of the 100 latest ones have something to do with CSR. The study leads us to the conclusion that the sustainability report is the most used channel for CSR legitimization of both companies, but that the companies use different discursive strategies in CSR legitimacy. H&M Group mainly uses the strategy moralization to legitimize CSR, while Nudie Jeans primarily uses rationalization on the website and authorization in the sustainability report. Also that Nudie Jeans seems to have thought more about what strategies should be used on the different channels, and that their sustainability report is of a better quality than H&M Groups, even though it is significantly shorter. Above all, because Nudie Jeans makes use of strategy authorization in the form of the use of credible third parties to confirm their CSR statements, which we see is the most important part of CSR legitimation.

    We hope that this study can convey the importance of CSR and be used to help companies find the right strategy for them to legitimize CSR.

    The following essay is written in Swedish.

  • 259.
    Högberg, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    To Create and Measure Customer Engagement Through Social Media: Is it Actually Possible?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recent research suggests that customer engagement is one of the most important marketing objectives of the modern time. Customer engagement has gained importance because of the development of social media. Social media has provided consumers with the ability to interact with companies and other consumers in a new and more personal way. By allowing consumers to not only consume, but also create content, social media has given consumers the ability to engage in different customer engagement behaviors (CEBs), characteristic of social media. By creating a Facebook brand community, companies gain the ability to generate these behaviors, which in turn can be used to both the consumers, and the company’s advantage. 

    In this research the researcher examines the existing theories on how companies can market themselves to create customer engagement in their Facebook brand community, and what metrics can be used to measure the marketing effects. The study focuses on measuring characteristic measurements of social media and trying to interpret them into customer engagement. The results show that limited to no connection can be made between the suggested metrics and the concept itself, at least not through the study that has been conducted in this research. Finally, the study results in an interesting discussion regarding these theories and their relation to customer engagement.

  • 260.
    Hörndahl, Magda
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dervisevic, Sebila
    University of Borås, Faculty of Textiles, Engineering and Business.
    Shanghai’s development into sustainable consumption: an insight from a retail apparel’s industry on change in consumer behavior2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concept of sustainable consumption is today an important area, due to the fact that humans of the world consume goods and services on a regular basis which contributes towards environmental change and deprivation of both renewable as well as nonrenewable resources. One of the areas that this concept can be applied within is the retail apparel industry. The consumption of clothing is an influential cause of the ongoing environmental alteration and the unsustainable consumption of textile and apparel is becoming an increasingly important phenomena. This study investigates how the retail apparel industry in Shanghai perceive consumers behavior towards sustainable consumption. The Chinese middle class is anticipated to increase a certain percentage the upcoming years. As a result it will lead to a heave in the consumption of all resources which will leave a considerable environmental impact. Sweden is considered to be one of the leading countries when it comes to sustainable living. In order to follow Sweden path of success in sustainable consumption a review has been conducted regarding important drivers which Sweden has adapted in order to improve attitudes towards sustainable consumption. These drivers are then later on compared to Shanghai’s current situation to see if they can be used to achieve the same result in Shanghai as they did in Sweden.The primary data consists of semi-structured interviews which have been conducted in Shanghai with established recycling retailers and Nordic retail vendors with a strong base in Sweden that have managed to establish their brand in China. The research findings that were concluded in the theoretical framework and the organizational review positioned three important drivers that can be used when analyzing the concept of sustainable consumption - consumers, businesses and the government. It has also been empirically proven that in comparison to Sweden where consumer’s behavior and attitudes towards sustainability are increasing and socially accepted, Shanghai demonstrates that the concept of sustainable consumer behavior and consumption is not as equally developed and accepted.

  • 261.
    Jacobs, Diana
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Majoran, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitalisering och dess påverkan på revision: En kvalitativ studie med fokus på revisionsprocessen & revisorns roll2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Digitization is one of the biggest shifts in today’s world that is affecting the auditing branch rapidly. With the help of computers and advanced software, technologies have been developed to make audits more efficient. Today, as a result of digitization, a clear change in the industry can be seen in form of simplified everyday life, increased mobility and increased efficiency. In this study the purpose is to investigate how the four leading agencies in the auditing industry work in todays digitized environment. What is being investigated is how digitization contributes to a more efficient audit response and how digitization contributes to change the auditor's role to become more effective. This study is a qualitative type that alternates between theory and empirical data. Data that has been used for this study is a document analysis of the four leading agencies in the auditing industry together with seven semi-structural interviews. Surveys are done in order to identify previous researchers’ predication whether digitization has positive effects on auditor's role and their audit process. The results and the conclusion of the study shows that both the audit process and the auditor's role have been positively affected by digitization. Today, an audit consisting of better quality can be achieved thanks to digitization and its development of the audit process in the form of changed work methodology and implementation of new tools and systems, which leads to a more qualified audit. The results of the study also show that the auditor's role has become increasingly effective because of digitization and a more efficient audit process. It also confirms that digitization does have an impact on auditor's role when it comes to time, competence, responsibility, client and social contact, where responsibility has not been affected as much as the other. Digitization also give the auditor the possibility to be more like an advisor, spend more time with clients and deal with more complex issues within auditing.

  • 262.
    Jain, Sheenam
    University of Borås, Faculty of Textiles, Engineering and Business. sheenam.jain@hb.se.
    Big data in fashion industry2017In: IOP Conference Series: Materials Science and Engineering: 17th World Textile Conference AUTEX 2017- Textiles - Shaping the Future, 2017, Vol. 254, article id 152005Conference paper (Refereed)
    Abstract [en]

    Significant work has been done in the field of big data in last decade. The concept of big data includes analysing voluminous data to extract valuable information. In the fashion world, big data is increasingly playing a part in trend forecasting, analysing consumer behaviour, preference and emotions. The purpose of this paper is to introduce the term fashion data and why it can be considered as big data. It also gives a broad classification of the types of fashion data and briefly defines them. Also, the methodology and working of a system that will use this data is briefly described.

  • 263.
    Jarl, Pontus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Jonas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Transparens och jämförbarhet i IFRS 17: En undersökning utifrån ett intressentperspektiv2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    After approximately 20 years of work, a new accounting standard will take effect January 1st, 2022. The standard is called International Financial Reporting Standards 17 (IFRS) and will replace the current interim standard IFRS 4. During this time The International Accounting Standards Board (IASB) has worked out several proposals for modeling IFRS 17. In year 2013IASB published a so called revised Exposure Draft (ED) where companies and organizations were invited to comment on the proposals. These comments, so called Comment Letters (CL) are of significant nature for how the final standard will be designed. Thus, the CL made up the empirical basis of this study. IFRS 4 has received a lot of criticism for not being comparable and transparent enough. This problem subsequently led to the purpose of this study. The purpose of this study is to ascertain if stakeholders who commented on IASB:s revised ED from 2013 consider that the proposals in the ED will lead to a more comparable and transparent accounting standard. Furthermore, the study aims to find out if there are patterns in stakeholders’ attitudes towards the revised ED and if so, what those patterns are. The revised ED generated 198 CL in total from several different stakeholders. The study’s selection process ended with a total of 67 CL which made up the empirical material. Because the purpose of this paper is to analyze and interpret the stakeholders’ attitudes towards the proposals in the revised ED, a qualitative content analysis will be performed. It will include elements of both an inductive and deductive research approach. The results of the study show that a majority of stakeholders agree with the proposals in the revised ED from 2013 and that it will lead to a more transparent and comparable accounting standard. However, many stakeholders point out that several of the proposals are complex and hard to understand. Some of the comments from the companies and organizations that have been analyzed expresses that the complexity is a factor that may damage comparability and transparency. The most distinct patterns from the CL that have been analyzed are that the proposals constitute an improvement compared to the previous accounting standard as well as earlier proposals from the IASB and that the proposals in the revised ED will lead to increased comparability and transparency. Nevertheless, many stakeholders’ express concerns that the implementation process will be very time- and resource consuming. The study’s conclusion shows that the majority of stakeholders are in favor of the proposals in the revised ED. However, many also raise concerns regarding the complexity in the proposals and the lack of guidance. In light of these conclusions, IASB is on the right path to achieve their objective of an accounting standard with a higher degree of transparency and comparability than the current one.

  • 264. Jensen, Christian
    et al.
    Johansson, Staffan
    Löfström, Mikael
    University of Borås, School of Business and IT.
    The project organization as a policy tool in implementing welfare reforms in the public sector2012In: International Journal of Health Planning and Management, ISSN 0749-6753, E-ISSN 1099-1751, Vol. 28, no 1, p. 122-137Article in journal (Refereed)
    Abstract [en]

    Organizational design is considered in policy literature as a forceful policy tool to put policy to action. However, previous research has not analyzed the project organization as a specific form of organizational design and, hence, has not given much attention to such organizations as a strategic choice when selecting policy tools. The purpose of the article is to investigate the project as a policy tool; how do such temporary organizations function as a specific form of organization when public policy is implemented? The article is based on a framework of policy implementation and is illustrated with two welfare reforms in the Swedish public sector, which were organized and implemented as project organizations. The case studies and the analysis show that it is crucial that a project organization fits into the overall governance structure when used as a policy tool. If not, the project will remain encapsulated and will not have sufficient impact on the permanent organizational structure. The concept of encapsulation indicates a need to protect the project from a potential hostile environment. The implication of this is that organizational design as a policy tool is a matter that deserves more attention in the strategic discussion on implementing public policies and on the suitability of using certain policy tools.

  • 265.
    Jeppsson, Rebecca
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Petersson, Helena
    University of Borås, Faculty of Textiles, Engineering and Business.
    Eklund, Sofie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Så mycket mer än bara inköp: en studie om inköpares ledarroll i fast fashion-företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Som en spindel i nätet leder inköpare i fast fashion-företag sitt team mot uppsatta mål. Då inköpare ständigt står inför att ta snabba beslut och hantera tuffa förhandlingar, är det en spännande och komplex ledarroll som vi har valt att studera närmare. Dock finns det motstridigheter om hur ledarrollen bör skildras. Det saknas dessutom forskning som belyser inköpares ledande roll, i synnerhet i fast fashion-företag. Syftet med studien är därför att tydliggöra hur inköpares ledarroll ser ut i fast fashion-företag och för att fylla det gap som finns i forskningen. Vi har därför valt att studera hur inköpare betraktar sin roll som ledare i fast fashion-företag. Eftersom forskning visar att den kontext som inköpare verkar i har påverkan på ledarrollen har vi även studerat detta närmare. För att uppnå syftet med studien valdes en kvalitativ ansats med en tvärsnittsdesign. Med hjälp av semistrukturerade intervjuer med sju kvinnliga inköpare från fyra svenska fast fashion-företag och skuggning av en inköpares arbete under tre arbetsdagar besvarades studiens frågeställningar. Empirin analyseras med stöd av Mintzbergs (1971) teori om tio olika ledarroller samt en fördjupning Mintzbergs (1971) teori med hjälp av senare forskning som stöd för att identifiera relevanta infallsvinklar. Resultatet från studien visar att inköpare inte intar en specifik ledarroll, utan intar flera som roller som de ständigt skiftar mellan. Den komplexa och dynamiska kontext som inköpare verkar i har stor påverkan på ledarrollerna, vilket är helt avgörande för vilka roller som blir dominerande. De mest framträdande ledarrollerna i studien, oberoende av kontextuella påverkansfaktorer, är kopplade till beslutsfattande. Detta eftersom beslut är den mest centrala delen av inköpsarbetet.

  • 266.
    Jernström, Jessica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Solskär, Martina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdeökande attribut online: En studie om kundvärde inom digital handel av kläder/accessoarer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Online retailing have increased dramatically during the last couple of years which has lead to fierce competitiveness on the Swedish market. Without the present of physical stores it has been hard to present clothes and accessories online in a justibel way and therefore companies have created strategies to capture the consumers attention and generate customer value. Customer value as a concept is complex and it can be hard for companies to create, which has lead to an increased interest in customer behavior during the buying process of clothes and accessories online. Value adding attributes during the online purchasing process have a tendency to lead to trust and eventually to loyalty and a returning customer.

     

    The purpose of this study is to identify value adding attributes during the different stages of the buying process online. The intention is also to distinguish differences and/or similarities between how consumer groups from two different fashion companies perceive customer value online. To be able to identify motions on how a fashion company can contribute to an increasein customer value online a research model was put forth. The research model is based on previous theories and research as well as the empirical material that was collected during the study. The research model is based on “five step model of the buying process” by Kotler and Kellers (2006).

     

    The empirical material that is connected with this study was gathered from a survey. The result of previous studies was used when creating the survey. The respondents of the survey was active online fashion consumers, from two different companies. This made it possible to compare two different consumer groups and their preferences regarding the online retailing. The information from both the previous research and this study has been analyzed to identify consumer attitudes and preferences regarding the buying process online. During this part of the study the research model have been used as a focus point and the model have been adapted to identify when in the buying process different value adding attributes are created. The studies result shows that there is different value adding attributes throughout the process of buying clothes and accessories online. It also showed that it is important for the company to customize parts of the process for a specific customer group.

  • 267.
    Jiang, Liru
    University of Borås, Faculty of Textiles, Engineering and Business.
    Discounts as marketing strategies for O2O platform—the case of Eleme2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the development of the Internet and online payment, Online to Offline (O2O) platforms come into people’s lives. O2O platforms provide offline goods and ser-vices for their online users and these platforms are various, for example, they can help the users to call taxis, order food, call babysitters, make orders for cleaning the car and so on, which help people a lot for its convenience. At the same time, attracting customers for these platforms becomes a problem and many of these choose to make discount strategies to reach their goals. Companies invest a lot of money on discounts for competition while investment sometimes is risky, because the company maybe cannot earn the money back, so it is very important to learn how to make discount strategies for O2O platform wisely.Eleme will be studied as the case of this study, because it is a successful example of developing its food delivery O2O platform through investing a lot of money on giving discounts to attract lots of users. Eleme is one of the best food delivery O2O platforms in China, and its users are quite many, so it is a suitable choice to investigate. A mixed method is used in this study. Interviews have been done on commercial tenants of Eleme and questionnaires have been sent to ordinary end-users of Eleme, and the combination of these two parts can lead to good dis-count strategies. To answer the questions of the thesis, relevant knowledge about O2O platform, market strategies, discount strategies, consumer behavior and measures taken by Eleme will be used.The result of this study shows that discounts of the O2O platform do attract lots of customers and giving discounts is a good way to be competitive. At the same time, the platform needs to balance the profits of itself and its commercial tenants, and pays attention to needs of the ordinary end-users behind discounts in case of los-ing them. Eleme used a lot of wise discount strategies to develop itself, but the competition in this area is continuing and many measures can be taken for further development.

  • 268.
    Johannesson, Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mattzzon, Ulrika
    University of Borås, Faculty of Textiles, Engineering and Business.
    Stärkt leverantörsrelation förbättrar framtiden: Inköp inom textilföretag i sportbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The textile industry is constantly changing where the requirements for companies are increasing when the industry is known for its creation of pollution of the environment in its production processes and emissions. This has created a critical situation where companies need to take responsibility in sustainability issues related to supplier and production. The aspects of cost has in a historical point of view been the focus in supplier decisions and in purchasing, research however shows that sustainability aspects are getting more attention and being prioritized. The purpose of this study is to examine and get an understanding about how companies prioritize the aspects of sustainability and cost in supplier decisions. Furthermore, investigate if the aspect of collaboration in the relation between company and supplier can contribute to an increased focus in sustainability aspects related to ethics and the environment. The focus of the study was on how purchasing managers in the textile industry are reasoning about the balance between sustainability and cost in supplier decisions, and look into how a strong relation to suppliers can contribute to improvements in sustainable issues. The study's theoretical framework highlights research in the subjects of network, relations, cost and sustainability, which was brought together with the empirics of the study to fill the research gap. A qualitative research method was used where a deductive research approach and cross-sectional design been established through interviews with representatives at the companies of 8848 Altitude, Casall, Craft Sportswear, Didriksons and Houdini Sportswear, moreover a review of the companies websites. The collection of data where then put together in this study's empirics where the main opinions and information where presented to then be linked to the theoretical framework in an analysis. The main conclusions of this study shows that there is a possibility to combine the aspects of sustainability and cost, but that there are still barriers. The study also shows that a strong relation between company and supplier can open up to development and better solutions for both parties where they need to take the public's requirements into account.

    The language of the paper is written in Swedish.

  • 269.
    Johannesson, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Controllerrollen: en ökad förståelse för rollen inom stora svenska företag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The role of a controller has existed within organizations since the beginning of the 20thcentury, but it has developed substantially over time. The controller initially had an accountant role and now they have an increasingly business oriented and analytical function within business organizations. In the 1930s, this drastic change of function in the role occurred by the Controllers Institute of America (CIA), which resulted in the controller getting a more analytical role. Within companies in Sweden and across Europe, the controller concept developed in the 1970s. However, the role of a controller still lacks a clear definition and the content in the role varies substantially across different business organizations. There are also many different types of controllers, which increases the role variation. The objective of this study is to increase the knowledge of the role of a controller; by studying which tasks and expertises that are included in the profession, the differences between companies and whether there is a difference between how the controller himself/herself and the others within the organizations define the role of a controller. The study is conducted with a qualitative study with an abductive approach. The empirics are collected via semi structured interviews with both controllers and related roles. The study was conducted by means of ten interviews across five different companies, of which seven interviews with controllers and three interviews with related roles. The controllers were categorized as three different types of controllers based on their duties and responsibilities; the analysts with elements of accountants, the accountant with elements of analysts and the mix of analyst, educator and coach. A noticeable difference in the role was noted between companies depending on their size and how their reporting is designed, but no major differences depending on industry. Finally, we concluded that the interviewed controllers and the related individuals largely agreed on controller role content in general as well as within each respective company.

  • 270.
    Johansson, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tajallaei, Natalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Showrooming – Hur konsumenter interagerar mellan multipla kanaler på individuell nivå2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    That a consumer is going through multiple trade channels during a single purchase are being more normal than ever. A Danish bridal store has been in media saying that the owner will start to charge the consumers when they try on the dresses in the store. This since the consumer nowadays tries the fit of the dress in a physical store to later go home and order the exact same dress to a lower price online. This consumer behavior is called showrooming, it is when the actual store ends up to be just a showroom for the consumer. This possibility is since there is an endless amount of trade channels for consumer to go through. The opposite behavior when a consumer collects information about the product online to finalize the purchase in a physical store is called webrooming. Researchers have studied the behavior in a quantitative way and this study will be focusing on a qualitative research. The study will see how consumers interact between multiple trade channels in their process of purchasing products. The study was conducted with six students on a post-secondary education level with three student who study informatics and three students within textile. The conclusion of the study is that consumers are showrooming in different ways. A difference was shown out from the product and the education. And also if the students where focused on price or quality. Student discount and low prices where two aspects that where important for the students in informatics which is more likely for showrooming. While the majority of the textile students where more welcoming for using the internet to collect information about different products and finalizing the purchase in a physical store. Their choice was more motived since they did not trust the security online and they liked the fact to bring the product home immediately. The result of the study is important since the data that the behavior exists but there is also an importance to understand the behavior. This report is written in Swedish.

  • 271.
    Johansson, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafsson, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Relationsskapande genom marknadsföring via Facebook2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media has become a natural part of our everyday lives and the use of social media isincreasing every year in Sweden. In six years, the proportion of daily use of social media hasmore than doubled. Those who use social media mostly in Sweden are women. The use ofsocial media creates a huge potential for companies to come closer to their customers, andtoday people are increasingly discussing about how social media usage can help companieswith their marketing. Marketing on social media is based on interaction and participationwhere companies can create a dialogue with their customers. Social media today is not onlypure advertising channels, today there are communication channels that can primarily be usedto build trust and strengthen relationships between companies and customers. Social mediahas led to new ways for companies to market themselves and strengthen their relationshipswith existing customers. The question we asked ourselves was how these new ways ofmarketing themselves really affect the relationship between potential female customers andcompanies that market themselves on social media?To find result, a qualitative study was made that included interviews in two different focusgroups with women belonging to two different generations. The focus groups in this studydiscussed topics related to social media and the data collection that takes place in conjunctionwith targeted marketing. Among other things, it appeared that social media is a great tool forcompanies that want to reach the right audience, and this was something that was appreciatedby users. After the completion of the study we also found that there is some sense ofdiscomfort among social media users, that the use of social media collects personalinformation in the context of targeted marketing. It also appeared that users nowadays avoidclicking on targeted marketing and instead choose to access the site instead of clicking on thead.

  • 272.
    Johansson, Henrik
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    To, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dr. Jekyll & Mr. Hyde - En platsidentitets omvandling2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The effect of globalization has tightened the competition between cities. Places are able to differentiate from another through attention, influence, markets, businesses and events. This affects the role of places and stresses the importance of place branding. Political dimensions and stakeholders are critical factors in the construction of place brand. Place identity, place culture and place image are the three elements of place branding which can unravel the complexity of the construction. Case studies are used to assess the complexity of a place. Whereas this case comprises the location Rosenlund in Gothenburg where the project “Ett Blomstrande Rosenlund” is the demarcation of this research. An identity-based model for place branding is used as an analyze tool to visualize how the elements and factors influence each other. This model presents place identity as a dynamic process. The empirical analysis shows fragments of the complexity that exists in the transformation of a place brand. As a conclusion a political presence throughout the transformation process is detected. As well as a shift of influence of the place identity between the internal stakeholders are discovered. The process shows a tendency of place identity as a dynamic process. In the transformation process there are presupposed and unforeseen effects that constantly influences the place brand. Experiences and research within the field of place identity can be used in practise, whereas to create a more effective place brand.The thesis is presented in Swedish.

  • 273.
    Johansson, Ida
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Delwér, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Transparens av skatt och internpriser: En del av företagens sociala ansvar?2017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In a competitive market, multinational companies are using low-tax countries to maximizetheir profits. Gaps in the legislation and developing countries searching for capital are twofactors why many multinational companies are undertaking strategies to avoid taxation. Thesestrategies are not disclosed in their annual report. The same applies to the social consequencesthat tax planning can entail. There are divided opinions whether corporate taxation should beseen as part of the corporate responsibility. The purpose of the study is therefore to highlightwhether multinational companies are transparent in their annual report regarding taxation andtransfer pricing as a result of new guidelines. Based on the recommendations in BEPS action13, the study aims to raise awareness of how insufficient transparency of taxation as well astransfer pricing of multinational companies can be seen as a CSR problem. The study is basedon a cross-sectional method with a qualitative approach. Through a content analysis data wascollected in the form of annual reports on a selection of six multinational companies. Basedon the theoretical framework, the empirical study has been analysed in order to determinewhether the companies are transparent about taxation and transfer pricing. The result showedthat generally all companies held a low level of transparency within their annual reports.However, all companies expressed that the taxation exposed the companies to a risk. Amajority of the companies expressed taking action as a result of the implementation of BEPSaction 13. However, only two companies saw the taxation as part of CSR.This thesis will continue in Swedish.

  • 274.
    Johansson, Jonna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Norrström, Sofia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ledarskap – hur uppfattningar påverkar kvinnors karriär2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden has through history had a non-equal society, but today it is one of the most equal countries in the world. However, there still seems to be obstacles for women to make a career and there are different perceptions about what the obstacles consist of. Therefore, the purpose of the study is to study perceptions of men and women about the qualities and abilities that are male and female in leadership to see in which situations leadership is most beneficial, and by analyzing whether there is any connection to how it can affect women's career opportunities. The results have been analyzed using Hersey and Blanchard's Theory of Situational Leadership.Through a qualitative field study, six semi structured interviews have been conducted with respondents of both male and female gender from the Handelsbanken organization. We have had a comparative design of the study to clearly analyze and compare similarities and differences in the views of both sexes.Our study has focused on to what extent perceptions per se can be seen as an obstacle to women's career. Our findings show that there are perceptions that indicate that women can be considered unsuitable leaders in situations of high task orientation because their perceived characteristics such as more caring, pending and cautious are not preferable for such positions. Male leaders were regarded as more suitable candidates for the kind of situation as they were perceived to have features characterized by high task orientation. We therefore consider that the perceptions of female leadership can be seen as a contributing factor to why women's careers are restricted from reaching certain top positions. In conclusion, we believe that our research contributes a new dimension to the existing theory of why there are few women in top manager positions.The written language of this paper is Swedish.

  • 275.
    Johansson, Kajsa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Österberg, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harmonisering av föreställningsramar: En komparativ studie av IASB och FASB2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the last decades, the international aspect of accounting has become more important due to the fact that a lot of companies prepare their financial statements to an international audience. Despite this, a lot of differences related to accounting exist between different countries, which can obstruct the comparability among companies. Awareness about these differences has emerged and different attempts have been made to eliminate them. In year 2002, the IASB and the FASB entered upon a cooperation to eliminate the differences between their accounting standards to eventually make them more homogenous. The cooperation resulted in another project with a greater focus on the organisations conceptual frameworks. This project was suspended in 2010 due to more urgent projects and only a part of the conceptual frameworks was revised in a consistent manner. While the conceptual framework of the FASB consists of five different documents that originally was published between 1984 and 2010 and after that has been updated, the conceptual framework of the IASB consists of one document that was revised and published in March 2018. Those events have led to the purpose of this study. The purpose of this study is to examine the extent to which the conceptual frameworks of the IASB and the FASB are harmonized. This will be done by comparing which parts that are dealt with within the conceptual frameworks and by examine the similarities and differences between those parts among the conceptual frameworks of the IASB and the FASB. Beside this, the study aims to present explanations to the identified extent to which the IASBs and the FASBs conceptual frameworks are harmonized. By an extensive comparative textual analysis of the conceptual frameworks we have been able to distinguish parts that are seen as common. Those common parts have then been compared where similarities and differences have been identified. In this way, we have been able to compile an approximate degree of harmonization, which has served as the basis for the theoretical reflection and analysis. The result of the study shows that the conceptual frameworks mostly contain of similarities, despite that some differences have been identified. Although some differences exist, the overall assessment of the four parts that have been analyzed has been that there is a relatively high degree of harmonization between the IASB and the FASB. Our assessment is that the degree of harmonization could be explained from a legitimacy perspective, as the organizations want to make sure they are perceived as legitimate by third parties. It can also be seen from an isomorphic perspective, which means that organizations tend to emulate other organizations in the same industry that they perceive as more successful. IVOur study contributes with literature about harmonization of the conceptual frameworks of the IASB and the FASB. The study is also highly relevant, as no similar study with the revised conceptual framework of the IASB has yet been made.

  • 276.
    Johansson, Lina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Myrnäs, Lisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Petersson, Viktoria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbart ledarskap: Begreppet i Sverige2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although there are indications that typical characteristics of Swedish managers can be related to aspects found in sustainable leadership studies, there is no research that examines this kind of leadership in Sweden and among Swedish leaders. The purpose of this study is to describe the Swedish sustainable leadership. Through a qualitative approach, we have collected and analysed data in form of articles and texts to provide answers to how the Swedish sustainable leadership is described and what the most common aspects are when Swedish managers talk about themselves as sustainable. The results show that the Swedish sustainable leadership aims at being economically, socially and ecologically sustainable, innovative and that employees are being valued and seen. Overall, Swedish managers are not described as sustainable. Some CEOs work actively with social and ecological sustainability, and many possess characteristics that are typical of sustainable leadership, but not to a sufficient extent to be defined as sustainable leaders. Henceforth, the language of the essay is Swedish.

  • 277.
    Johansson, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahmed, Lorin
    University of Borås, Faculty of Textiles, Engineering and Business.
    H&M:s hållbarhetsredovisning - En innehållsanalys av Vd:ns ord2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The report aims to gain understanding of how a company's legitimacy may be affected by a scandal. The report examines how Hennes & Mauritz are trying to repair and maintain their legitimacy through their sustainability report and the CEO's words. As the stakeholders' commitment to the business has grown and that the stakeholders have easier access to information will companies, like H&M, choose to communicate to the public by means of their sustainability reports. There is created a transparency in the company as sustainability reports shows the company's financial position, the development and impact of its activities on issues such as social conditions, human rights and the environment. The report focuses on a scandal that was published in the media in 2012, regarding low living wage in Cambodia. Through a qualitative content analysis, H&M's sustainability reports, focusing on the CEO´s words, for the years 2010 to 2014 are studied. And then analysed by using the theoretical framework and the media attention. The theoretical framework consists of legitimacy theory, CSR and GRI. After a critical analysis of H&M's sustainability reports showed the result that H&M are trying to use their reports to regain and maintain their legitimacy.

  • 278.
    Johansson, Sara
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sahlman, Viktoria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internationell internprissättning: en komparativ studie om hur redovisningstradition påverkar skattemässiga regler2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this dissertation is to examine how OECDs Transfer Pricing Guidelines have been implemented in national regulation in Sweden and in the USA. This to determine to which extent national accounting tradition affects the implementation of international tax regulations. To fulfil the purpose we have undertaken a comparative study, which is based upon a qualitative content analysis, where we classify the regulations based on to which extent they are principle-based or rule-based. The study is relevant since international transfer pricing is considered to be one of the most important tax issues in present time. It is due to this fact relevant to examine if accounting tradition affects the way in which international transfer pricing regulations are implemented in national tax regulations. Due to our knowledge there has not been an attempt to accomplish a classification in this manner previously. This enhances the relevance to the study undertaken. Our contribution to the research field is to try to describe the actuality regarding if national accounting tradition affects implementation of international tax regulations. We also want to make the discussion regarding the classification of principle-based and rule-based standards more nuanced.To be able to determine if the regulations are principle-based or rule-based we have identified concepts and definitions that indicates if regulations are rule-based or principle-based. To identify these indicators we have studied both economic and legal literature. Based on the information that the indicators provide we present arguments regarding to which extent the examined regulations, in the different countries, are principle-based or rule-based. Thus, conclusions regarding to which extent national accounting traditions affects implementation of international tax regulations can be made.In the study we discuss that the way in which regulations regarding transfer pricing is implemented in national legislation is not only affected by normative supranational organisations like the OECD. The impact on the way that regulations regarding transfer pricing are implemented can thus take place between OECD and member countries and also between member countries. In the study we also discuss the fact that there is a debate regarding if the classification of standards as rule-based or principle-based is valid. Our study enhances the impression that the classification is valid and relevant.Our conclusion is that national accounting tradition, regarding if accounting is based on rules or principles, affects the implementations of international tax regulations. This becomes clear since our study shows that OECDs Transfer Pricing Guidelines are principle-based. Furthermore we have determined that accounting in Sweden is based upon principle-based regulations. Since OECDs Transfer Pricing Guidelines have been implemented in Sweden IVwithout adjustments we can determine an impact from national accounting tradition. In the USA, which is a country where accounting is based upon rule-based regulations, the OECD Transfer Pricing Guidelines are not implemented in national regulations. In the U.S. separate regulations regarding transfer pricing are issued. Our study shows that these regulations are formed in a rule-based manner. All together this shows that national accounting tradition largely affect the implementation of international tax regulations.This paper is hereinafter written in Swedish.

  • 279.
    Johansson, Sara
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Thomassen, Christina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Innehålls- och kvalitetssprinciper enligt GRI: En jämförande studie av sju Svenska företag2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Sustainability Reporting is a way for companies to describe how they work with social responsibility. This responsibility is called Corporate Social Responsibility (CSR) and reflects three dimensions; environmental, social, and financial responsibility. When there is an increasing trend and awareness of this responsibility in society, stakeholders make higher demands on the sustainability reports which is issued by companies. With this requirement, companies have asked for guidelines to remain in this type of accounting. The leading organization that establishes guidelines for this is the Global Reporting Initiative (GRI), they have issued guidelines for four generations, where the latest were published in 2015. These guidelines are only a recommendation and not a statutory requirement, which companies can choose to use and that the companies can choose the extent to which they wish to use of the guidelines. This is one of the reasons why sustainability reports differ, another reason is that different industries define sustainability differently. In order to increase transparency into the reports, GRI has established a number of content and quality principles that companies should consider when developing their sustainability report in accordance with their guidelines. Five of these principles have been the basis of our study.The aim of our study is to generate knowledge about differences that occur in sustainability reports. We have done this by comparing how companies is working around the principles for content and quality, which GRI establish in the work of the sustainability reports. As well as finding differences that may be attributable to different industries defining sustainability differently.We have conducted a qualitative document analysis, in which we examined seven Swedish companies listed on the Swedish Stock Exchange, Nasdaq Stockholm. The reports we used were issued for the year 2015 and established in accordance with GRI's G4 guidelines.The results of our study show that there are variations of content as well as quality differences in companies' sustainability reports. The variations in content arises naturally, as companies have different stakeholders in different industries. The differences that arise in the quality of the reports are very much based on the company's choice of language, and that it lacks a standardized form of headings and measurement methods.

  • 280.
    Johansson Tapper, Erik
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svensson, Sofia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Frivillig miljökompensation: Klädkonsumentens vilja att täcka plaggets fulla kostnad2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although it’s known what footprint the global fashion industry has, few solutions have effectively managed to tackle the problem. One solution is to let the consumer participate in avoluntary environmental offset. This study investigates what variables affecting the consumer’s willingness to participate in such offset. Similar studies on air travelers’ voluntarycarbon offset have been done before. It’s therefore of interest to use the same preference method on consumers of the fashion industry.

    Previous research present a number of independent variables affecting the willingness to participate in voluntary offset. This study uses four hypotheses to explain consumers’ stated preferences. These include attitudes, perceived consumer effectiveness, perceived ecoliteracy and gender. The study uses a contingent valuation method to explain how the willingness to participate correlates with the hypothetical value of the voluntary environmental offset.

    An online survey was conducted and included data of 225 respondents. The results show significant correlations among several of the independent variables and the willingness to participate in voluntary environmental offset. The average value of offset reached about half the selling price of a simulated garment, which is staggering. The respondents’ preferences on how the money from the offset should be allocated tell of an equal share among projects for a better environment.

    The study is a bachelor thesis written in Swedish.

  • 281.
    Johansson, Tore
    University of Borås, School of Business and IT.
    Tripplehelix-samarbeten ur ett västsvenskt perspektiv2013Conference paper (Other academic)
  • 282.
    Johansson, Tove
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tjänsteföretagets möjligheter att påverka serviceupplevelsen: en studie om företags värdeerbjudanden och påverkan på kunden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since the turn of the century, the focus in marketing has shifted to a service-centred view, where co-creation of value between customer and business is central. Services, which are characterized by intangible resources, co-production and heterogeneity, account for the majority of employment in society today. Much research has been done on how customers perceive services and how it affects trust and satisfaction. Therefore, this study aims at investigating the role of the service company in the value creation process by studying how they facilitate the value creation of the customer and how their value offerings can affect the customer's experience of the service. The empirical part of the study is based on interviews made with representatives from two companies, Pinchos (restaurant) and Fysiken (gym), which are classified as experience and credence services. Their perspective on customer experience and expectations has then been compared with their customers' actual experience and expectations through interviews with current or former customers. The study shows that the role of the respective companies in the value creation process in this case is great as the customers of these companies have a lot of responsibility and control over their own experiences. Therefore, value creation is a major part for both companies because they have to offer the resources that the customer needs to independently create value of the service.

  • 283.
    Johansson, Ulf
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Sundström, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Håkan, Sundell
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Rickard, König
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Jenny, Balkow
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dataanalys för ökad kundförståelse2016Report (Other (popular science, discussion, etc.))
  • 284.
    Johnson, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vidén, Carolina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Generation Y träder in: Hur kan företag motivera och behålla en generation som ständigt är på väg någonstans?2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Generation Y enters the labor market with distinctive characteristics, expectations and needs, resulting in the tendency to change workplaces more frequently than previous generations. Managers and leaders must thus develop a new understanding of how they should work to keep younger employees in order to avoid the risk of losing the company's most important asset, knowledge.There has been extensive research in the past about how organizations work with knowledge retention. There is also a lot of research about the new generation's characteristics. We find, however, that there is lack of research in how organizations will utilize the knowledge that is likely to disappear when the new generation enters the labor market. The study aims therefore to seek explanation of the factors that can facilitate the conditions within the studied organization to retain the younger generation's employees, so that the company is undergoing the risk of losing essential knowledge.The study has been conducted through an abductive approach, where theory and empirics were collected according to the course of the study. Empirics has been collected in the form of a case study, in which semistructured interviews were conducted at a multinational, former Swedish-owned technology and production company, active in the automotive industry, located in the Gothenburg area. Even though the organization turned out to be relatively good at utilizing and motivating the younger employees at this time, should it not be taken for granted. We have developed a few important conclusions as guidance for the future; Firstly, the primary incentives that motivate employees of generation Y in the study organization are development opportunities, stimulating tasks, a fun work environment and a balance between working life and privacy; And secondly, generation Y's perception of time differs with the other generations; Finally, managers and leaders need to identify the tasks that are motivated internally for the younger employees, to best satisfy them.This thesis is written in Swedish.

  • 285.
    Jonasson, Jasmine
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nordengren, Eric
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tillgångars behandling i föreställningsramen 2015: En undersökning utifrån ett intressent- och kulturperspektiv2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the year of 2011, IASB came to the conclusion to once again revise their Conceptual Framework. The purpose of this revision was to create clearer guidelines for the standard setters. The revision led to an Exposure Draft (ED) that IASB published in May of 2015. The result of the revision was a number of propositions that IASB announced in the ED. The process of creating an accepted framework is complex, which is shown in the problem discussion of this study.The purpose of this study is to examine the stakeholders' attitude towards IASB's revision of the asset definition, year 2015, and examine whether the attitude is different between different stakeholders and cultural areas to see if a new revision should be required.IASBs website had 241 comment letters available on January 25, 2016 as a response on the ED. These were examined and a defined selection was made which reduced the number of comment letter to 92. To identify the stakeholders' opinions and attitudes towards the revised asset definition, a qualitative content analysis was made. An abductive research approach was used, which means that the study contains both deductive and inductive elements.A majority of the respondents directed criticism towards some parts of the asset definition. This indicates that a majority of the respondents are critical towards IASB’s asset definition as a whole. The main criticism towards the revision involved a concern that more uncertain asset could be recognized in the balance sheet, which would lead to a decreased relevance in the financial reports. The respondents also expressed that the revised asset definition have an absence of guidelines on some parts of the definition.The conclusion of this study is that it exist some differences between stakeholders' attitudes which in some cases can be linked towards their economic interest. The study also indicates that it exist a marginal difference between different areas of culture (African East, Anglo, Asian-Colonial, Germanic, Less developed Asian, More developed Asian, More developed Latin och Nordic) and that the areas hold a more optimistic view in contrast to previous research. From this conclusion we argue that the asset definition one again should be revised, with clearer guidelines.This essay will be written in Swedish

  • 286.
    Jonsson, Gustav
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ståhl, Linn
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bilders påverkan på ett företags varumärke2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The use of social media to convey information in the form of images, continues to increaseevery year. Images are considered to deliver powerful messages, and on a smaller areacompared to text. However, it is difficult to precisely define how recipients perceivepublished images, as each person makes their own interpretation. According to the theories byAaker, everything that is broadcasted from a company affects its brand, making it difficult todetermine which images that should be used. In an attempt to connect the link between theimage, transmitters, receivers, and the brand, two restaurants and ten participants has beeninterviewed. The empirical data aimed to discover how restaurants use Instagram and the ideabehind each published image. This was then compared with the recipients' opinions regardingthe photos and how it affected the restaurant's brand equity. The result showed that a varietyof reasons affected the recipient's perception of published images. In many cases, the imagecommunication between the transmitter and the receiver works as intended, but specificreasons regarding the design, motives and feel of the images should be considered. The finalanalysis will contribute to a deeper understanding of the relationship between images and howit affects the brand.This thesis is written in Swedish.

  • 287. Jonsson, Pernilla
    et al.
    Stoopendahl, Patrik
    Sundström, Malin
    University of Borås, School of Business and IT.
    Capturing the full-circle brand experience. Eight insights into the future of retail.2014Report (Other academic)
    Abstract [en]

    If you are a retailer or an e-commerce merchant, you could feel threatened by the digital revolution currently revamping the retail industry, or you could be excited by the potential for growth that lies ahead. Whether you jump at the chance of change – and reap the rewards – really depends on you. The shift of retail towards an omni-channel experience is changing how we view the branding of products and services. Digitized shopping is empowering consumers and changing their behavior, resulting in significant parts of the purchase process moving out of the store and into homes. In our research study for Centiro, we set out to investigate how and why the purchase process can be used to improve a company’s competitive edge. The research comprised an ethnographic study of consumers in their own homes and an online survey of 1000 consumers. This qualitative and quantitative approach has provided an insight into how online shopping is changing what it means to be a consumer. It leads us to the key question for our retail future: how is branding strategy affected when consumers adopt new digital purchase processes? We argue that the purchase process becomes a full-circle once the purchasing experience begins and ends in the consumer’s home. Based on consumers’ own opinions and their behavior, we have considered which parts of the purchase process need to be leveraged to become more competitive. Our eight insights are designed to help you to capture the potential of these new full-circle consumers.

  • 288.
    Järdemar, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ismaili, Marigona
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hur ser ansvarstagandet inom hållbarhet ut mellan olika branscher?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem: Today’s businesses are affected by the pressure from the outside, by their stakeholders. This allows them to take greater responsibility for legitimacy. Different industries have been involved in various scandals and have received attention different ways. Could this lead to industries developing differently in their social responsibilities for sustainability?Purpose: The purpose of the study is to investigate whether various industries of the Swedish economy has developed differently to a sustainable society and thus to describe how far their responsibilities extend in annual reports and sustainability reports. More specifically investigate various industries responsibilities in regards to economic, environmental and social aspects.Research question: What differences exist between the industries' responsibility in sustainability today?Research Design: To answer our research question, we used a qualitative content analysis of corporate sustainability reports and annual reports. We carry out a cross-sectional study of three industries with three companies in each industry. The industries are textile, food and the finance industry.Conclusions: In summary, one can see that there are differences between industries in the whole. The textile industry showed the greatest responsibility when comparing all the categories. While the food industry and the financial industry showed a minor responsibility in relation to the textile industry. When you look at each category we can distinguish where the differences lie. In the economic category, there was a great similarity and no differences could be identified. Within the category of environment the textile industry showed a much greater responsibility in relation to the other industries. The category of social responsibility was much more extensive and the various industries stood out very different in the different subcategories. In all subcategories, it turned out that the food industry took a more evenly responsibility. In terms of employment and working conditions distinguished the financial industry and the textile industry showed great responsibility in human rights.

  • 289.
    Karlgren, Maria
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wingfors, Fabian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Destinationsutveckling i samband med folkliga motionslopp2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study, written in Swedish, is to study two of the most popular sportsevents in Sweden; Vasaloppet and Göteborgsvarvet (Gothenburg Half Marathon) and theaffect the events has on the host destinations and also how the organizers use the destinationsfor their development.The study also shows how municipalities and public authorities connected to destinationdevelopment handles these events for their own purpose in their destination marketing todevelop their destination and improve the destination image.To achieve the purpose of the study, the following research questions has been formulated:“How does the municipality work with these events to improve the development of thedestination?” and “How does Vasaloppet and Göteborgsvarvet affect the destinations and howdoes the race events use their destination for their development?”Big events related to tourism is often organized by independent actors without any supportfrom the government controlled authorities. Despite that, the municipality or governmentcontrolled organizations will always have an an impact on these big events since they providethe essential infrastructure, transport, etc.One of the tools used in this study is semi structured interviews with 19 different, for thecases, relevant people, including the leaders within the organizing committees of Vasaloppetand Göteborgsvarvet. Interviews has also been made with the municipalities and otherpartners to the organizers. As a complement to these interviews, we have also interviewed afew participants from the two races. The study is also complemented with media articles andother previous research in the subject.The study identifies a strong dependency between the organizers and destinations that goesboth ways. The conclusion clearly shows the needs of cooperation and support between all theinvolved organizations to be able to achieve the best possible result and development. Thestudy reveals how all the involved organizations cooperates and works in relation to eachother and what could be done in other ways to optimize the best conditions for development.

  • 290.
    Karlsson, Louise
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wettéus, Johanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att vara eller icke vara lojal?: En studie om varumärkeslojalitet inom Generation Y2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This business bachelor thesis deals with the subject of brand loyalty and investigates how Generation Y (born 1980-2000) relates to this phenomenon. Conducted in Gothenburg, Sweden and published in Swedish the overall purpose of this study is to investigate whether Generation Y are loyal or not and identify the reasons for why one remains loyal or chooses to change to a different brand. There is no specific definition for the term brand loyalty, but it is commonly characterized as a tendency to recommend, to repurchase and having a positive attitude towards a brand. Previous research in this area states that Generation Y are disloyal and constantly on the lookout for the latest product on the market and that without reflection change brands. The research on the subject is limited and the root causes for this behavior within consumption and loyalty are not clearly explained. The aim of this study is to complete further research and provide a better understanding of Generation Y and their behavior with regards brand loyalty.The research questions of this study are: Are Generation Y disloyal? What is required for Generation Y to become loyal? What are the reasons for Generation Y demonstrating disloyalty towards brands? To this end a qualitative method was chosen along with the conduction of qualitative interviews. 15 semi-structured interviews were completed including people of different ages, born between 1980 and 2000. This allowed us to cover the full age spectrum of Generation Y. Questions asked to all respondents were focused towards consumption, loyalty and the switching of brands.From the interviews and the theoretical framework we have compiled a result which gives an overall picture of Generation Y and its relation to brand loyalty. The results of this study show that Generation Y are prone to repurchase, recommend brands and also show a good attitude towards brands. It can therefore be concluded that Generation Y are loyal. However, there is a dividing factor. If loyalty requires exclusivity, consuming one brand per industry, Generation Y are generally not loyal. If we instead assume that loyalty can be multiple, to regularly consume a number of brands within an industry, it can be concluded that Generation Y are loyal. This study documents the factors that influence whether a person from Generation Y is loyal. The main influencers that lead to loyalty among Generation Y are good service and good quality. A combination of these two reinforce loyalty and increase the chance for it to occur and persist. The study also summarizes the main reasons Generation Y switch brands. Switching is most often caused due to a form of dissatisfaction. Switching without perceived dissatisfaction is mainly influenced from a stimulation need, the willingness to try something new and alternative recommendations from a trusted advisor.

  • 291.
    Kellerth, Max
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Siman, Sintan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ågren, Oscar
    University of Borås, Faculty of Textiles, Engineering and Business.
    Balanserat styrkort och kundperspektivets inverkan på kundrelationer: Enstudie om anpassning av kundperspektivet hos svenska banker2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The importance of having strong customer relationship for organisations is vital in an ever competitive market. In order to be successful and to be able to offer products and services that are of value to customers, businesses need to use all their resources at disposal to their full potential. In Sweden, many reports have identified that many companies are having problems with their customer relationships. In order to tackle the issue and improve businesses internal processes, build up customer trust and satisfaction, many different management tools such asTQM, Mckinseys 7s, Lean and Balanced Scorecard, can be used. The Balanced Scorecard has since its introduction been entitled as one of the most popular strategic management tool. Approximately 50 percent of the companies in Fortune 1000, has used balanced scorecard in different forms. In the theoretical reference frame, we analyse the use of the Balanced Scorecard and the different perspective it encompasses. This allowed us to gain deeper insight into the purpose of balanced scorecard and how it could be used to achieve better customer relationship. The purpose of our study is to examine how businesses use the Balanced Scorecard’s customer perspective, to improve their customer relationship. In our research we want to identify the factors that influences businesses to achieve higher customer satisfaction rating than those who receive lower ratings, and by doing so contribute to existing research and reducing the gap in this field. In order to achieve the purpose of this study, we chose a qualitative research method influenced by a deductive approach. To collect the empirical data, we interviewed employees of SEB and Nordea, who had some form of involvement to the balanced scorecard in their day to day work. In our study we found that the bank with the higher customer satisfaction had their business processes more aligned to what the theory states on how to achieve higher customer satisfaction. In addition to this, we found the bank with the higher customer satisfaction rating to be working more proactively to improve their customer relationship. However, we also saw businesses use different strategies and methods that are better suited for their daily activities.

  • 292.
    Kindberg, Mikaela
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nimer, Nadine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Earnings Management genom Oförklarliga Periodiseringar: En studie om resultatmanipulation i svenska företag vid nyemission2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In previous studies, it has been found that US companies manipulate their financial statements before issuing Seasoned Equity Offerings (SEO) using Accrual-based Earnings Management. This is done by the company in order to reflect a better financial position compared to their true underlying financial performance. Accrual-based Earnings Management is applied with the intention of obtaining larger financial capital when issuing SEOs. This study examines whether Swedish companies, consistent with US companies, apply the phenomenon in a similar way while issuing SEOs and the purpose of our study is therefore to investigate whether Swedish companies apply Accrual-based Earnings Management in the period they issue SEOs. Swedish companies have been of interest in the following study, as Swedish companies operate under a different accounting and tax law compared to that of American companies. As a result, we want to test the theory of Accrual-based Earnings Management to see if it is applicable to Swedish companies, despite the differences in tax law that exists between the countries. The study has been conducted using a quantitative methodology which has been presented through a descriptive statistical analysis. Our results imply that Swedish- as well as American companies, apply Accrual-based Earnings Management in the period they issue SEOs. This is found despite differences in accounting and tax law between the two countries. In addition to this, the study also shows that Swedish companies apply an extreme form of Accrual-based Earnings Management, and that it exist industrial differences in the level of Accrual-based Earnings Management that is applied when issuing SEOs. The results found in the following study show that it is of the utmost importance that investors have an awareness regarding Accrual-based Earnings Management and that it occurs when Swedish companies issue a SEO. This is important as previous studies have shown that many investors who acquired shares in the companies who applied Accrual-based Earnings Management when issuing SEOs, have felt disappointed and have found that they have been misled by the companies published financial reports following the SEO. The disappointment is based on the fact that as companies apply Accrual-based Earnings Management, the companies reported earnings usually fall in the period after issuing a SEO.

  • 293.
    Kokkonen, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Larsson, Annie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den kostsamma manipulationen: handlingarna och konsekvenserna av earnings management2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Financial statement is used as an instrument for decision making in several situations, thus it is of high importance that it is performed accurately. However, it has appeared to not always operate correctly since companies have the possibility to use earnings management to misguide the users. This study has been accomplished as a comparative case study with ten various cases, generated from scandals where earnings management has been exposed in Swedish companies. We have compared the cases in order to gain an increased comprehension of the phenomenon and its effects. The study examines the underlying reasons for a business manager to apply earnings management and which consequences it brings to the enterprise and its stakeholders. The empirical material has been analyzed with organizational and accounting theories along with ethical and moral beliefs in order to identify different perspectives of the stated problem. The conclusion is that it is often more than one underlying factor that contributes to the use of earnings management. The identified underlying factors are about giving a better picture of either the business manager or the company. It also emphasizes that earnings management causes adverse consequences for the firm as well as its stakeholders. Finally, this study states that earnings management does not lead anything positive, thus it does not result in anyone winner.

  • 294. Komassi, Ehsan
    et al.
    Pal, Rudrajeet
    University of Borås, Swedish School of Textiles.
    Investigating short term strategies in product sustainability index implementation, a case study at IKEA2013Conference paper (Refereed)
    Abstract [en]

    Companies are aware of long term benefits of sustainability, and that in the future the competitive landscape will change. However, financial concerns slow down the sustainability development process. This article aims to explore how companies move toward long term benefits of sustainability without compromise in their financial objectives in short term. This study focuses on investigating how companies use sustainability index tool as a component of short term strategy. Findings indicate that companies try to simplify the sustainability assessment and combine it with other decision making tools. This simplification is toward finding potential improvements in the product level. Results are summarized in a model which corresponds to the short term strategy development process toward sustainability. This model describes how company identifies critical products based on financial, strategic and sustainability aspects. The investigation has been performed at children’s IKEA in Sweden.

  • 295.
    Kreuger, Amanda
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Broman, Sabina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencer Marketing: Relationen mellan företag och Influencers2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media is a big part of today’s society and it may seem as a certainty to constantly be available and online. These social platforms have opened the door for a new kind of marketing strategy, the Influencer Marketing. Through this new marketing communication companies are given the possibility to target a new group of customers through the social media channels of the influencer. By studying previous research of the topic we have identified a gap in the research regarding how the business relationship, within Influencer Marketing, between the involved company and influencer work. This paper’s purpose is therefore to study said relationship from the perspectives of marketing to acknowledge how the two parties work together to maintain and uphold the own and each others image. To gain a depth in our paper and to understand the company’s as well as the influencer’s perspective the empirical material has been gathered through several qualitative semistructured interviews. These interviews have been analysed alongside previous research through a qualitative approach.

  • 296.
    Kumar, Vijay
    University of Borås, Faculty of Textiles, Engineering and Business.
    A game-theoretic approach for textile manufacturer-buyer relation under quality inspection and traceability regime2016In: Uncertainty Modelling in Knowledge Engineering and Decision Making: Proceedings of the 12th International FLINS Conference (FLINS 2016), 2016, Vol. 10, p. 785-793Conference paper (Refereed)
    Abstract [en]

    This paper studies the textile manufacturer–buyer relationship under quality inspection and traceability policy using non-cooperative Stackelberg game models. These models consider constant demand and price function, whereas the manufacturer and buyer regulate their profits by controlling product quality, transfer payment, quality inspection and traceability.

  • 297.
    Kumar, Vijay
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. College of Textile and Clothing Engineering, Soochow University, 215021 Suzhou, China; ENSAIT/GEMTEX, Roubaix, France; Universite Lille1-Sciences and Technologies, Lille, France.
    Agrawal, Tarun Kumar
    College of Textile and Clothing Engineering, Soochow University, 215021 Suzhou, China; ENSAIT/GEMTEX, Roubaix, France; Universite Lille1-Sciences and Technologies, Lille, France.
    Wang, Lichuan
    College of Textile and Clothing Engineering, Soochow University, 215021 Suzhou, China.
    Chen, Yan
    College of Textile and Clothing Engineering, Soochow University, 215021 Suzhou, China.
    Contribution of traceability towards attaining sustainability in the textile sector2017In: Textiles and Clothing Sustainability, ISSN 2197-9936, Vol. 3, no 5Article in journal (Refereed)
    Abstract [en]

    Sustainability is a widely recognized concern and priority for healthy growth of the society and for preservation of the planet. Concerning this, textile sector has seen an unprecedented demand for sustainable products from the consumers, responding to which organizations have undertaken different initiatives. One of the major concerns in the textile sector is its complex supply chain networks and the involvement of numerous actors dealing with diverse raw materials and operations. The effective implementation of sustainability at the industrial scale would require the participation of all supply chain actors, along with an efficient traceability system to monitor and analyze different sustainability aspects. Furthermore, traceability is an integral part of the recycling process which contributes towards the sustainability. Therefore, the present article focuses on the contribution of traceable information towards attaining the sustainability in the textile sector. The three pillars of sustainability, namely, ecological, societal, and economic, are discussed for their relation and dependency on the traceability followed by an overview of the challenges in successful implementation of the traceability system, which is anticipated to shape the future research questions.

  • 298.
    Kumar, Vijay
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekwall, Daniel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Macro-Scale Indicators Based Analysis of Textile Product Recalls in the EU2016In: NOFOMA 2016 - PROCEEDINGS OF THE 28TH ANNUAL NORDIC LOGISTICS RESEARCH NETWORK CONFERENCE, TURKU, FINLAND, 8-10 JUNE 2016,, 2016, p. 321-340Conference paper (Refereed)
    Abstract [en]

    ABSTRACT

    Purpose

    The purpose of this article is to study the relationship between macro-scale indicators (social, economic and governance) with textile product recalls in the EU. Here the main focus is given to a systemic approach to understand the problem from a holistic perspective, focusing on the interactions among components rather than focusing only on causes.

    Design/methodology/approach

    The EU’s recalled textile product data and macroscale indicators used in the study were obtained from multiple sources, namely RAPEX, Transparency International, Eurostat, and The World Bank. The data have been used for the years 2008-2013. Multiple linear regression analysis and p-value statistics were used to scale the impact and statistical significance respectively, of the indicators on the textile product recalls.

    Findings

    Findings from the study suggest that the textile recall is influenced by governance and social aspects of the EU member states while the economic aspect has negligible statistical significance. Results further suggest that better governance and higher social inequality lead to lesser textile product recalls.

    Original/value

    This study is first to quantitatively identify of the role of social, governance and economic aspects of the EU member states on their textile-product recalls. The previous qualitative research works have been focused on a particular brand or recall which limit the generalization of their conclusions. Whereas, this paper uses a systemic approach to understand the problem from a holistic perspective, focusing on the interactions among components rather than focusing only on causes.

  • 299.
    Kumar, Vijay
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekwall, Daniel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hallqvist, Carina
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    DEVELOPMENT OF TRACEABILITY FRAMEWORK FOR TEXTILE SUPPLY CHAIN2016In: NOFOMA 2016 - PROCEEDINGS OF THE 28TH ANNUAL NORDIC LOGISTICS RESEARCH NETWORK CONFERENCE 8-10 JUNE 2016, TURKU, FINLAND, 2016Conference paper (Other academic)
    Abstract [en]

    ABSTRACT

    Purpose

    The focus of this work-in-progress is to develop a general traceability framework for the textile supply chain. Traceability is of a significant importance for the textile industry, firstly due to multiple actors’ involvement in the production and distribution, and secondly the heterogeneous nature of actors, dealing with diverse materials, including fibre spinning mills, yarn spinning mills, weaving industry and garment manufacturers. Moreover, The textile industry has seen a global shift towards recently industrialized countries; consequently, the offshore buyers have become more dependent on complex supply chains and created more information asymmetry as offshore buyers cannot directly observe the production activities of a distant manufacturer. Resulting consequences of information asymmetry can be seen in terms of counterfeit products, malpractices in production and other social and environmental issues. Moreover, textile market is a volatile market because of rapidly changing trends and consumers’ preferences, therefore inter-actor visibility of production activities is required for synchronous production to meet the market demands. Considering the above-mentioned characteristics and challenges in textile industry, this work targets to develop a traceability framework for improving supply chain visibility and integrate various actors in the textile production supply chain.

    Design/methodology/approach

    The traceability framework development has been divided into four steps, namely, identification of user requirement of different stakeholders in the textile supply chain, identification of different information points, traceability data modelling, and information exchange model to develop traceability among various stakeholders in the textile production supply chain. In-depth analysis was conducted for the need of traceability from various stakeholders’ perspectives in textile sectors, which include various actors in textile production and distribution, consumers and surveillance/certification authorities. An UML case diagram approach has been followed to define the traceability requirements and UML class diagram approach has been adopted for modelling traceability data.

    Findings

    The present traceability framework is proposed to handle traceability information and information exchange between various stakeholders in the textile production supply chain, which can not only disseminate the traceability information in the supply chain, but also helpful 704 in case of recall crisis (such as product design fault, harmful chemicals or other related issues) where surveillance authorities can track (forward traceability) and trace (for identifying the source error which resulted recall) the products in the textile supply chain for recalling. Moreover, the traceability information can be used by consumers in order to about the product and raw materials’ history.

    Practical implications

    Traceability works on the credibility of the organizations, which handle the traceability data. Therefore, in the real implementation, either organizations need to be transparent in terms of traceability data or third party certification/audit is required for ensuring that the traceability information provided by an organization is correct/authentic. Secondly the semantics for information exchange are required to be unified across various actors involved in traceability information storage and exchange.

    Original/value

    The traceability framework covers perspectives from traceability not only from various actors involved in textile supply chain, but also includes consumers therefore, traceability information is collected by this framework can be utilized from industrial as well as consumer and surveillance perspectives.

  • 300.
    Kurt, Azize
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mourad, Eva
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ledarskapsmetoder och motivationsfaktorer: för volontärledare i festivalbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We have in this thesis investigated and discussed various theories of volunteer leadership andhow leaders succeed with volunteers in the festival industry. Through this, we have gathered adeeper understanding of how leaders in the festival industry are motivating volunteers. Thepurpose of the study was to investigate and gain a deeper understanding of leadership in thefestival industry and how volunteers are being motivated. We also wanted to research the kindof leadership that is applied and how effective it is. To achieve our ambition, we examinedthese problems in a qualitative method through semi-structured interviews. An amount of totalsixteen interviews, eight of the volunteers and six of volunteer leaders, were carried out,where all respondents interviewed were within cultural and music festivals.In the theoretical framework, we used theories of leadership: transactional, transformative,charismatic and McGregor's theories of X and Y. We also used the motivation theories ofMcClelland's theory of needs and Maslow's hierarchy of needs. These theories along with thecollection of empirical data were the basis for the interpretation of the conclusion.The conclusion of the study resulted in the finding of factors that motivate festival volunteers:to feel social interactions, personal development, to fill their resume or work experience andalso to create a network of contacts. An ideal leader should be committed, responsive, havegreat trust to the volunteers and allow them to shape and produce their job assignments but atthe same time have a determined character to avoid an overly casual work environment.

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