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  • 301.
    Kykyri, Virpi-Liisa
    et al.
    Jyväskylä University.
    Tienari, Janne
    Aalto University.
    Ainamo, Antti
    University of Borås, Faculty of Textiles, Engineering and Business.
    Puutio, Risto
    Metacommunication in organizational changeIn: Journal of management inquiry, ISSN 1056-4926, E-ISSN 1552-6542Article in journal (Refereed)
  • 302.
    Kylander, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Edenhammar, Moa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sponsring: En studie om sponsorskap inom ridsport2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is not unusual that a large part of the incomes in a sports club comes from sponsor fees. It is equally important at a major competition or event and for smaller clubs it can be crucial for its survival. Over the past thirty years, sponsorships have evolved from small-scale operations in a limited number of countries to a major global industry. The purpose of this study is to obtain a deeper knowledge about how sponsorship in equestrian sport. The focus will be on the sponsoring companies motives such as effects, exposure and goals. To be able to contribute knowledge about sponsorship in a sport characterized by large hobby element, that is, big competitions but often non - professional attendance. It is a qualitative study based on a number of semi-structured interviews. Data collection consists of interviews conducted with the sponsorship managers in different companies and with rights holders in various events company engaged primarily in the equestrian events. Being able to measure a the effects and outcome of a sponsorship has been found relatively rare many times. It can be expensive and very time consuming. Often the priority is not to put additional financial resources on external services and therefore the evaluation will not be a priority. There is added more resources and time to develop good relations and cooperation. However, the measurement of a sponsorship can be well worth the money and time if you want to see the outcome of their investment and moreover to analyze and change until the next time a sponsorship comes up. It definitely requires more awareness of the importance of measurement.

  • 303.
    Käld, Sandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Country-or-not: En kartläggning av hur svenska modeföretag kommunicerar country-of-origin2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     The purposes of marketing communication are many; brand building being one of them, and having a strong brand is an advantage for companies in todays globalized and competitive market. Therefore, it’s of great importance for companies to clearly communicate its brand identity to differentiate from other brands. One possible strategy for positioning is to utilize of the brand’s country-of-origin and according to researchers this is a marketing strategy especially favourable for design companies. The purpose of this study is to investigate the usage of country-of-origin based marketing with Swedish fashion companies. The study intends to map out the degree of country-of-origin as well as the way it’s most commonly being used. Further, differences and similarities in use of country-of-origin based marketing will be highlighted and discussed for different clusters of companies. Data has been gathered by a combined method using both a structured observation as well as structured interviews. Observations of existing marketing material from 20 Swedish fashion companies have been conducted. Structured interviews on how these fashion companies consider their use of country-of-origin based marketing have also been carried out. Theories on brand identity, country-of-origin as a positioning strategy and marketing communication have been used to analyse the collected data. The result of the study shows that country-of-origin based marketing is used in a varying degree by Swedish fashion companies. The result of the study shows that less then 50 percent, eight out of 20 companies, use a high or very high degree of county-of-origin based marketing. The most common method is communicating Swedish heritage in the brand story, in collaboration with famous Swedes or Swedish brands or to express a Swedish heritage in the brand name. The result of the study follows the result of previous research on country-of-origin based positioning strategy; to some degree greater financial turnover means less country-of-origin based marketing. Although, to generalise based on this study is not fully possible since using country-of-origin based marketing ultimately is a strategic choice made by the company.

  • 304.
    Kööhler, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kling, Stefan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundgren, Björn
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förebyggandet av förskingring: i ideella föreningar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.

  • 305.
    Lan, Tingsong
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Klawitter Pettersson, Jonathan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wan Chu, Kai
    University of Borås, Faculty of Textiles, Engineering and Business.
    Brand loyalty inom fast fashion marknaden: Konsumentens perspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With an increasingly fashion and trend-oriented market, where short lead times are demanded to be able meet consumer’s expectations and demands of fashion oriented and trendy garments at the right time and in the right place. Today's clothing market has evolved increasingly towards a more dynamic business environment with a fast changing business climate. This market can today be referred to as the "fast fashion" market. While brand loyalty and recurring consumers are becoming more and more important in today's business environment, the dynamic fast fashion market have difficulties retaining the loyalty among their consumers. Based on this background, this study examines how consumers in the fast fashion market act based on the concept of brand loyalty. To carry out the study, the following research question have been answered:" What emerges consumers' behavior regarding brand loyalty within the fast fashion market?"The study used Aaker and his model on brand loyalty as a theoretical basis for the implementation of the analysis to the study's empirical material. The study's methodology is claiming five semi structuring interviews with selected persons where all respondents were active consumers in the fast fashion market. The conclusion of the study are that the majority of consumers in the fast fashion market were less loyal because consumers tend to switch brands if the price where relevant to the garments design and quality.

  • 306.
    Larsson, Bengt-Erik
    University of Borås, School of Business and IT.
    Uppsatsskrivande som projekt: en handbok för strukturerat och effektivt uppsatsskrivande2014Book (Other academic)
    Abstract [sv]

    Uppsatsskrivande som projekt vänder sig till studenter på alla nivåer. För lärare som undervisar, handleder och examinerar studenter är användningen av projektverktyg ett sätt som underlättar för studenterna att klara sina skrivuppgifter inom den tillgängliga tiden. Boken är medvetet komprimerad för att man skall kunna använda den som en snabb och effektiv hjälpreda när skrivarbetet startar. Att använda projektmetodik höjer också kvalitén på uppsatsernas innehåll eftersom studenterna får mer tid att koncentrera sig på detta. Planering ger ett stöd. Man skulle, med ett uttryck som tillskrivs Ingmar Bergman, kunna säga: "Man kan improvisera på en plan, men man kan inte improvisera på en improvisation."

  • 307.
    Lazic, Bojan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vranjkovina, Melisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Extern granskning av hållbarhetsrapporter: Vilka är motiven?2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Sustainability has been the subject of debate in recent decades. Many companies have more or less been involved in the development, and we have increasingly seen companies begin with sustainability reporting. Companies have more or less adapted to the development. More and more companies choose to report for sustainability. The demands from the society are increasing with time. Companies adapt to these demands and a relatively new trend that can be seen is the external review of sustainability reports. Suddenly, it is no longer sufficient to solely report sustainability, but there is also a need for a third party review. What we can see is that more and more listed companies allow their sustainability report to be reviewed by an external party. The aim of this study is to examine why listed companies on OMX Nasdaq Stockholm, of which report for sustainability in accordance with GRI, let their sustainability reports be externally reviewed by an external party. The study is qualitative in nature and contains eight semi-structured interviews. Respondents were selected on the basis that they should be responsible for sustainability reporting in the companies, of which has been developed in accordance with GRI guidelines. The study shows that legitimacy theory, stakeholder theory and institutional theory can explain why the listed companies in this study let their sustainability report be reviewed by an external party. The answers that the respondents have given have been confirmed by the theories. The study shows that the majority of companies motivate the external review in a similar manner. Credibility, transparency and quality are the factors that appear to be the main reasons for external reviewing. Another conclusion that can be drawn is that many companies motivate the external review with saying that stakeholders value it, which leads to many companies choosing third party review. Finally, it is also found that the external review of the sustainability report not only contributes with something externally but also internally in terms of internal improvement areas, which motivates the listed companies in this study to allow the sustainability report to be reviewed by an external party.

  • 308.
    Leal, Xavier
    et al.
    Ortelio Ltd.
    Göbel, Hannes
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Barriers Hampering Exchange in the Knowledge Triangle2016Conference paper (Refereed)
  • 309. Leal, Xavier
    et al.
    Göbel, Hannes
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Morris, David
    Designing user-centred and context appropriate strategies for university-industry interaction: Innovation Labs in Central Asia2017Conference paper (Refereed)
    Abstract [en]

    Successful cooperation by higher educational institutions (HEIs) in mutually beneficialsynergistic relationships with governments and business is a core driver of growth andinnovation in knowledge-based economies. Whereas, in most European Union (EU) countries,university-business interactions have been widely fostered in an array of diverse cooperationpatterns, structures and schemes, Central Asian (CA) countries are only just beginning tocreate strategies and structures that have a clear focus to promote sustainable economicinnovation. However, there are many obstacles on the path towards embedding an innovationstructure and culture in CA economies. The project on which this research is based introduced, developed and implemented “Innolabs” as sustainable, user-centred initiatives, built onexperience from the EU and elsewhere, to foster knowledge exchange and innovation. Theaim was to help CA HEIs link academic research and knowledge production with anentrepreneurial spirit, through adopting a greater interdisciplinary focus on social andorganizational practices and the needs of innovation end-users. In turn, this would foster moretargeted organizational development and a growing innovation culture in staff, students andthe local business environment. This paper assesses the process of design andimplementation of Innolabs as context-appropriate and user-centred instances.

  • 310.
    Leijon, Ida
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Softic, Dzana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internprissättning utifrån OECD:s modellregelverk: en komparativ studie mellan Tyskland och Storbritannien2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The continued rapid growth of international trade and the increased globalization has resultedin an increase of use of transfer pricing within corporate groups. This has, further attractedattention to multinational companies that, as a consequence, have ended in the midst of astorm of debates. As transactions increased the problem of transfer pricing arose. Transferpricing is used as an important tool of global companies to achieve optimal profits, whereinternal prices may be manipulated. Transfer pricing is therefore often explained as thephenomenon of maximizing profit by utilizing other countries' tax systems and bypassinggovernment regulations. The mobilization of internal pricing for tax evasion is almostinvisible to the public and extremely difficult for regulatory authorities to detect. In order toaddress this problem while helping tax authorities and multinational companies, theOrganization for Economic Co-operation and Development (OECD) has developed a numberof guidelines.The purpose of our study is to carry out a comparative study to determine if there is adifference between the application of the OECD guidelines, between countries with Anglo-Saxon and Continental Accounting tradition. Hence, the comparative study takes placebetween the Anglo-Saxon United Kingdom and the Continental Germany. To investigatepotential differences, chapters I, II and IV are used in the OECD Transfer Pricing Guidelinesfor Multinational Enterprises and Tax Administration 2010. These chapters include the arm'slength principle, transfer pricing methods and documentation. In order to assess whether thereis any difference in the application of the OECD guidelines between United Kingdom andGermany, we have qualitatively reviewed legal texts and guidelines from the tax authorities ofthe countries. Furthermore, we have used qualified legal and economic literature.We have found that there is a difference between the application of the OECD guidelinesbetween United Kingdom and Germany. Despite similarities identified, there are also majordifferences between the two countries. These differences have been of such, that theconclusion that there are differences in the application of the OECD guidelines between anAnglo-Saxon and Continental country, could be drawn. The study contributes with increasedknowledge of how tax law is designed in the United Kingdom and Germany. It alsocontributes with knowledge of how the OECD guidelines are designed and how its designaffects other countries' transfer pricing. Our study further contributes literature on UnitedKingdom’s and Germany's implementation of the OECD Guidelines, as well as the OECD'simpact on the design of countries' tax rules in transfer pricing.This paper is hereinafter written in Swedish.

  • 311.
    Leijon, Louise
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dahlgren, Magdalena
    University of Borås, Faculty of Textiles, Engineering and Business.
    Purchasing sustainable fashion: How to accelerate consumers’ willingness to act and their actual actions2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the adverse environmental impacts today’s clothing consumption behaviour is causing, it is necessary to accelerate the awareness of sustainable fashion among consumers. Fashion companies are facing difficulties, as sustainable consumption has not yet made an impact on consumers’ fashion purchasing decision. To accelerate the sales of newly produced sustainable fashion, the willingness to purchase has to increase. This study suggests that it through different factors is possible to influence consumers’ rational behaviour. It examines the gap between Swedish fashion consumers’ willingness to purchase sustainable fashion and their actual actions from data collected through focus groups. The difficulty to recognize sustainable fashion, as well as the limitations of product options, appealing aesthetic and design explains the emerged gaps. Consumers are also requiring a modified usage of the concept as sustainability today is used without a consistent meaning. Findings indicate that fashion consumers’ demands sustainable fashion with appealing design, high quality as well as varied product options. It also showed a request for a standardized, simple and easily accessible label, representing the idea of sustainability equally without any room for interpretation. A standardized label symbolized with a consistent meaning could also be apart of the development of making sustainability a sustained trend - making sustainability the ‘new black’.

  • 312.
    Li, Jiahao
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zhang, Yujiao
    University of Borås, Faculty of Textiles, Engineering and Business.
    Chinese Consumers’ Attitudes toward Experiential Marketing :The Case of IKEA2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Currently, the experience economy, as a new form of economy is developing and following the service economy. The experiential marketing is the product of experience economy and it is increasingly used by more and more enterprises. A good way of carrying out experiential marketing improves consumers’ user experience when they do shopping. Nevertheless, there are some issues regarding the existing marketing strategy that need to be looked into.The purpose of this thesis is to try to find out Chinese consumers’ attitudes towards experiential marketing. IKEA, a Swedish furniture retailer, has a large number of stores in China and IKEA is widely known for its experiential marketing. It seems appropriate for a case study on the Chinese consumers’ attitudes toward experiential marketing.The case study method has been chosen for doing this research, and the research is conducted from a consumers’ perspective. This thesis first introduces the background of this kind of marketing strategy and explains the basic theory of it and then, analyzed according to IKEA’s actual situation of implementing experiential marketing. How IKEA applies experiential marketing mode and makes full use of its characteristics is studied, especially from Chinese consumers’ perspective. The analysis is based on Chinese consumers who belong to different age groups.

  • 313.
    Licina, Aida
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Radtke, Hannah
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Charlotte
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sustainability Marketing: Sustainability Marketing on the Chinese Market2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is argued that sustainability today has become a mega-trend, where the consumers are more aware of their surroundings and businesses impact on the environment than ever. Companies have come to be critically observed by societies, which has put more pressure on them to act in more sustainable ways as well as becoming more transparent with their operational and sustainability communication towards stakeholders. In 1978 China opened up the country to the global economy and since then, the country has rapidly risen in the terms of international economic importance. However, China is suffering from large environmental concerns like immoderate pollution that has become a daily concern for the population. Due to the rapid economic growth that China has been going through the recent years, these environmental issues the country is facing are largely tied to the industrialization. One of the biggest factors contributing to China’s heavy pollution is the colossal number of both Western and Chinese production facilities opening up in China.The aim with this research was to investigate how three selected Swedish companies placed in Shanghai approach sustainability marketing and explore how they embed sustainability within their strategy and particularly in their marketing mix. This thesis was conducted with a qualitative approach and with semi-structured interviews with three Swedish companies; Greencarrier, Atlas Copco and Stora Enso.The findings from the interviews, conducted with the three mentioned companies, pointed out that sustainability today is well integrated in the company’s core business and that working with sustainability has become a critical success factor. Factors that were important for the companies was to have long-term sustainability strategies, being innovative and transparent in their operational and sustainability communication, being material efficient in the product development and promoting this on media channels like WeChat, internet websites, Facebook, Instagram and LinkedIn. Also, more traditional ways of marketing themselves was important, like visiting universities and exhibit at fairs. This essay will provide knowledge that can help companies to further their understanding of what a big role marketing has and how they can support awareness of sustainability issues. We also hope that our essay can help to inform consumers on the issue and by that place higher demands on companies to act sustainable. Because our thesis focused on investigating Swedish companies in Shanghai, it would be interesting to continue further research on how Chinese companies approach sustainability marketing.

  • 314.
    Liff, Roy
    University of Borås, Faculty of Textiles, Engineering and Business.
    Driver NPM-reformers oavsedda effekter 'byråkratiers' utveckling?2015Report (Other academic)
    Abstract [sv]

    I rapporten diskuteras vilka oavsedda konsekvenser som uppstår då en NPM-reform som prestationsbaserade löner införs för lärare i två kommuners skolor. Rektorer och tjänstemän inom kommunernas centrala personalavdelningar har intervjuats. De förväntade resultaten uppstod inte förrän efter tio år, då den nya lönesättningsproceduren anpassats till byråkratins formkrav och då nya kriterier som uppfattades som objektiva av berörda hade införts.

    Det studerade fallen visar att de oväntade effekterna inte tas till intäkt för att avbryta reformen, utan tvärtom utgör en mekanism till att reformen till slut blir institutionaliserad inom ramen för en bestående byråkrati. I rapporten argumenteras för att det är NPM-reformens oavsedda effekter som driver byråkratins utveckling.

  • 315.
    Liff, Roy
    University of Borås, Faculty of Textiles, Engineering and Business.
    Moderna reformer i offentlig sektor: Misslyckande och succé!2015Report (Other academic)
    Abstract [sv]

    I rapporten diskuteras vad som kännetecknat många av de reformer som genomförts i den offentliga sektorn under de senaste tre decennierna, och som betecknas med samlingsnamnet New Public Management reformer (NPM-reformer). Dessa reformer har införts efter den privata sektorns styrprinciper som ideal. Det primära syftet har varit att öka den offentliga sektorns kundorientering och dess kostnadseffektivitet. Vid införandet av reformerna har inte minst det managerialistiska synsätt som ledningen företrätt fått en problematisk relation till den styrlogik som professioner tillämpar. Reformerna har ofta mött motstånd som tagit sig olika uttryck och som lett till oavsedda effekter. Drivkrafter bakom reformernas införande har varit både politiker som velat förbättra den offentliga sektorns effektivitet och också velat öka dess legitimitetgenom att påvisa att moderna styrprinciper tillämpas. I de flesta forskningsrapporter om NPM framkommer en stark kritik mot reformer som har tilltro till rationalitet och företagsideal och som anses vara dåligt anpassade till den kontext de implementeras i och att de överhuvudtaget anses vara dåligt genomtänkta. I föreliggande rapport redovisas denna kritik men också en modererande positiv tolkning till vad NPM-reformer kan ha inneburit för den offentliga sektorn som ett svar på den frågan många forskare ställt; hur kan NPM- reformerandet få fortgå med sina få påvisade positiva effekter och många negativa och oförutsedda effekter.

  • 316.
    Lilliecrona, David
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sundelin, Fabian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Faktorer att tänka på för att anpassa sig till mobila betalningslösningar: Föratt öka konsumenternas vilja att använda mobila betalningstjänster.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    E-commerce, often referred to shopping “anytime, anywhere”, has allowed consumers to do shopping at any hour of the day without ever leaving their home. Although E-commerce require the consumers to have access to a stationary computer in their homes. Mobile commerce and mobile payments overcame this obstacle and allowed consumer to shop wherever they want (Zmijewska., Lawrence & Steele, 2007). Driven by the mobility of mobile phones there has been a fast increase in recent years in mobile commerce and mobile payment services, and both have increasingly become a part of consumers’ everyday life(Hwang, Shiau & Jan, 2007). Mobile payments offer unique possibilities for businesses to improve the communications, increase the value for the consumers, and to be able to engage with the consumers wherever they are. This will strengthen the brand of the businesses and solidify their customer relationships (Early, 2014). However for businesses to follow the mobile payment trend and get the most value out of their mobile payment solutions it is important for them to know what factors to consider to increase the consumer adoption and acceptance of their mobile payment services. Dahlberg, Mallat, Ondrus and Zmijewska(2008) believe that more research is needed to enhance the current understanding of mobilepayment services and to improve the quality and relevance of mobile payment research(Dahlberg, Mallat, Ondrus and Zmijewska, 2008). The findings of this thesis are a set of factors that are believed to positively influence the consumer adoption intention of mobile payment. The findings are the following:· Go beyond transactions· Create a fast experience· Make it easy· Make it reliable· Adapt to the mobile phone· Make paying with the phone a pleasant experience· Counter the perceived security· Change the habits· Target the right segment· Offer an abundance of payment options· Make it free or cheap

  • 317.
    Lind, Mikael
    et al.
    University of Borås, School of Business and IT.
    Salomonson, Nicklas
    University of Borås, School of Business and IT.
    Services, IT and Consumption2010In: Lind, M. and Salomonson, N. (2010), Services, IT and Consumption, in Ekström, K.M. (ed.), Consumer Behaviour: A Nordic Perspective, Studentlitteratur, Lund., Studentlitteratur , 2010, p. 495-513Chapter in book (Other academic)
  • 318.
    Lind, Mikael
    et al.
    University of Borås, School of Business and IT.
    Salomonson, Nicklas
    University of Borås, School of Business and IT.
    Using Pragmatic Concepts for Exploring Interactivity in Service Encounters2013In: Systems, Signs & Actions, ISSN 1652-8719, E-ISSN 1652-8719, Vol. 7, no 2, p. 205-226Article in journal (Refereed)
    Abstract [en]

    A service encounter is conceived as an interactive process between a service provider and a service receiver. It has however largely been analyzed as a non-interactive phenomenon which leads to a superficial and incomplete understanding of the dynamics of service encounters as an interactive process. The purpose of this paper is to explore whether a pragmatic approach could form a foundation for the conception of service encounters as an interactive phenomenon. The results show that in order to capture the essence of interaction in service encounters from a pragmatic view, researchers should turn to the concept of action. In order to avoid a one-side view (the customer or the company/company representative) of the service encounter, the inter-related actions need to be taken into consideration.

  • 319.
    Lindberg, Ulla
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Salomonsson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karin, Wendin
    SP.
    Sundström, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Doors or no doors: consumers’ behaviour and experiences when purchasing chilled food in supermarkets2016Conference paper (Other academic)
    Abstract [en]

    Several studies have shown that it is of importance to keep the chilled air inside the

    cabinet for refrigerated food. Accordingly, the physical environment in front of the

    cabinets affect both the thermal comfort for consumer and personnel, the energy usage

    for the supermarket and the quality for the chilled food products. Knowledge on what

    consumers experience and how they behave in-store when introduced to vertical

    cabinets with doors for chilled food creates new business opportunities for retailers, as

    well as saving energy. Most consumers are aware of environmental issues and the need

    of energy savings, however they lack knowledge on the impact by fitting doors on

    cabinets in stores, besides energy savings, doors might also prevent consumers from

    buying products from closed cabinets. There is a strong need to develop a deeper

    understanding from the consumers´ behaviors in order to understand and improve the

    servicescape and shopping experience in supermarkets were refrigerated food is

    displayed.

    The purpose of this study is to investigate what consumers perceive and how they

    behave in supermarket store settings when being introduced to closed vertical display

    cabinets for chilled food. In doing so, we elaborate on the servicescape literature and

    how the influence of servicescapes might be used in order to develop the understanding

    of how new technique might facilitate the provision of service offerings in-store. From

    the qualitative consumer study, we underline the importance of considering the physical

    environment as well as sensory perception and experiences when introducing doors on

    cabinets in a supermarket. The experiences, insights and definitions about freshness in

    parallel with consumer behaviour with or without doors on the cabinets for refrigerated

    food is further discussed.

    Keywords: consumer, behaviour, supermarket, sensory, servicescape

    Subject classification codes: include these here if the journal requires them

  • 320.
    Lindgren, Carl-Johan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ivarsson, Jesper
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdering av förvaltningsfastigheter – En kvalitativ studie ur tre perspektiv2017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    For a long time, it has been found that investment properties have a significant role in the world economy. This has been discovered during crises such as the global financial crisis in the year of 2008. The value of an investment property is therefore not only of interest for the real estate company in question, but also for stakeholders. Since 2005, listed companies in the EU must draw up consolidated accounts in accordance with IFRS, which means that valuation is carried at fair value. In 2013, IFRS 13 was adopted, which by means of a hierarchical valuation model should clearly define the valuation process. The valuation work takes place either through internal or external valuation and review of this process is carried out by auditors. There are no formal requirements for external valuation being used, however it is an encouragement.The purpose of the study is to highlight the valuation process of investment properties from three perspectives. The perspectives are represented by internal evaluators, external evaluators and auditors. This is meant to provide a more balanced representation of the actual valuation process. The study is based on an abductive research effort where we chose to carry out semi-structured interviews. Thus, the method of this study is qualitative. Seven interviews have been conducted, two of which have been conducted with two internal evaluators, two with external evaluators and three with auditors. The interviews conducted are meant to provide the reader with more context and a deeper understanding of the valuation process in relation to investment properties. Emphasis has been on auditors as they are believed to possess the best knowledge regarding IFRS.The study shows that the translation from the English concept “fair value” to the Swedish concept "verkligt värde" is unfortunate and sometimes directly misleading. The reason is that the fair value does not necessarily have to be exact which the Swedish concept suggests but rather an estimate of the value. The translation for the Swedish concept for fair value would be “true value” if translated back to English. For this reason, we believe that the concept of use should rather be called “rimligt värde” which is the exact translation from fair value to Swedish, or market value as it is being used in the field.The study also shows that a formal knowledge requirement pervades the industry because of the evaluation process being complex and difficult to comprehend. Financial reports are rarely satisfactory, resulting in an information asymmetry vis-à-vis some stakeholders.The valuation of investment properties is made exclusively to level 3 inputs, which is explained by the fact that each property is unique in its kind. Hence, it is not possible to apply the comparative method which by theory and prevailing rules are to be considered the main method. Despite the many deficiencies highlighted in the study, a change in the prevailing regulations is nothing advocated by the respondents. This even though the study finds that IFRS 13 is too general for valuation of investment properties.~ III ~This thesis is written in Swedish.

  • 321.
    Lindgren, Emilia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Blomqvist, Therese
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbar Evenemangsutveckling: med inriktning på Eurovision Song Contest och Ishockey-VM2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study discusses sustainable development of events and the research displays that this is often connected to mega events or the work of specific destinations. The events Eurovision Song Contest and the Ice Hockey World Championships are therefore chosen because of their size, impact in both media and visitors and the lack of theory regarding their sustainability. The specific cases chosen are Eurovision in Malmö 2013 and Stockholm 2016, the 2013 Ice Hockey World Championship in Stockholm with help from the 2014 Junior Ice Hockey World Championship in Malmö. The purpose of this study is to analyze the host destinations and the national organization Swedish Ice Hockey Association’s work with sustainability regarding social, economic and ecological aspects and if and how that work impacts the host communities in the long run. Also, how the relationship with the head organizations who are the owners of the events, European Broadcasting Union (EBU) and the International Ice Hockey Federation (IIHF), functions regarding sustainability. This is examined by 11 qualitative semi-structured interviews with key individuals for both events which is then analyzed against what the research and literature points to regarding social, economic and ecological with a clear focus on sustainability.This study shows that the work with sustainability was very well conducted at Eurovision in both Malmö and Stockholm where Malmö even got the parts they were responsible for ISO-certified. The idea was also a part of the Worlds in Stockholm and the Junior Worlds in Malmö but there are opportunities for development. Particularly the question of how well the effects of the events hold up afterwards as there is no clear follow-up to initiatives and values discussed during the events. It is made clear that the focus on sustainability is foremost something insisted by the host destinations and in some part by the Swedish Ice Hockey Association as there is a lack of both focus and guidelines on the subject from the head organizations. A focus on sustainable events from the host destinations could be positive both during the bidding process and implementation as it contributes to a greater competitiveness. The initiative from public organizations such as host destinations and national sports organizations may be the driving force in pushing head organizations to be more sustainable. For a successful sustainable development of both events the entire organization, both the head organizations and the host destinations, behind these events needs to have the same perspective on sustainability and work towards the same goal. This study is written in Swedish.

  • 322.
    Lindqvist, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sjögren, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Komponentavskrivning: revisorer och allmännyttiga fastighetsförvaltande företag2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Businesses should communicate a true and fair view in their financial statements. The Board of Accounting decided to change the accounting rules, which was made to simplify for Swedish companies and to achieve a better accounting. This shift in accounting norms was called the K-project. One of the regulations, K3, contains a practically new valuation method in Sweden, which is the component depreciation. Component depreciation will result in that companies report in a clearer way what is happening in the business. In this way it achieves a more accurate picture. The method has been well debated and criticized, mainly because the cost is very high for such a small benefit, but also because component depreciation does not seem to contribute to an improved reporting. The real estate industry is the most vulnerable sector, as they have many properties to consider which will result in even more components.The purpose of this study is to investigate if the component depreciation as an asset valuation method has contributed to a more accurate picture of reality. To measure this, we have chosen to conduct interviews in which we collect opinions about the method. We interviewed five public real estate management companies and five auditors about what they think about the component depreciation.The results we have produced are that opinions differ. All respondents agree that the component depreciation theoretically contribute to a more accurate picture, but not always practically. We can interpret a pattern. If real estate management companies from the beginning has made a thorough and well-made transition and has come further in the process today, they also sees the value of the method. For auditors, it is difficult to interpret any pattern, more than that the auditors opinions may be influenced by the environment.

  • 323.
    Lindström, Charlotte
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hansson, Michelle
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konsten att hantera kontroll och empowerment: En studie utifrån ett transformativt ledarskapsperspektiv2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In leadership, control is a significant aspect that the leader should take into consideration. Previous research describes control with a negative approach, where a high degree of control likely is affecting the employees’ job satisfaction and motivation negatively. Previous research indicates the importance of that the leader is motivating the employees through confirmation of the performance and expression of their work as meaningful for the organization. Motivation can together with participation and delegation of responsibility, lead to employees’ empowerment. However it is inevitable to question how leaders manage control parallel with the ambition of a developing climate where the employees are urged to take a greater responsibility, become more involved and independent. How leaders manage control without limiting employees’ responsibilities is therefore a question that the study aims to answer. A theoretical framework has been established through a genuine compilation of previous research within the area of subject for instance management, transformational leadership, control and empowerment. The study is executed with a qualitative method and the data material has been gathered through semi-structured interviews with eight individuals at leading positions within credit institutes in Borås. The result of the study shows that it’s not possible for a leader to fully abandon the aspect of control within credit institutions in relation to a transformational leadership. Control is not only used in order to micro-manage and control employees’ work performance, but its purpose is also contributing to trust, clarity and development. The control of the leader and the employees’ opportunity to empowerment doesn’t affect each other negatively, but the interaction of the two factors could generate an equivalent result considering job satisfaction and performance.

  • 324.
    Lindström, Olivia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pedersén, Sanne
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kamph, Susanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intern kommunikation i växande organisationer - En fallstudie på Event AB2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Structural changes and updates are becoming more common and more substantial forcorporations to be able to compete in a constantly changing environment. Despite the need toinnovate the organization, these changes are not always well received. As a matter of fact, upto 70 percent of all programs that initiate change fails, and faulty communication and failingto understand the need of change is reported to be the main reason. When a small organizationgrows, the need for clarity and structure might grow too, which in turn means a palpablestructural change. Therefore, this study focuses on looking into the internal communication ofa small enterprise currently going through such growth.This bachelor thesis is designed as a qualitative case study on the agency Event AB. Thepurpose of the study is to investigate what the internal communication looks like in a smallbut growing organization, and how the employees perceive the internal communication inconnection to the growth process. The empiricism is gathered through interviews with allemployees of Event AB.Through applying theories on internal communication to our gathered empiricism the resultshows that thanks to Event AB’s small size, connections are made in the same way regardlesswhat direction - vertically or horizontal. This creates a natural and relaxed, free flow ofcommunication. There is no form of communication plan within the organization and thecommunication is mainly of the informal, verbal kind. Values, visions and objectives of thecompany is poorly communicated, which results in a general confusion internally. The lack ofplan and role description generates inefficiency, making a lot of the work reactive instead ofproactive. Employees generally perceive that the more the organization grows the worse thedistribution of the information gets, while the need for structure grows stronger. Event AB’smanagement is aware of the gap in communication and is actively working to improve theinternal communication.The language of this study is Swedish.

  • 325.
    Liu, Yiqing
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wu, Tong
    University of Borås, Faculty of Textiles, Engineering and Business.
    Employers’ and employees’ evaluation of the implementation of flexible working policies2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    These years has witnessed a rapid change in staff’s working pattern. Flexible working arrangements are increasingly widespread in developed countries as well as developing countries. The adoption level of flexible working arrangements is predicted to keep increasing in the future. However, some obstacles will emerge when flexible working policies are carried out in companies. The results such as low participation of staff in flexible working arrangements may fail to live up organizations’ expectation. Accordingly, employers’ and employees’ evaluation of flexible working policies may be helpful to remove these obstacles and plays a vital role in improving the implementation of flexible working arrangements.Considering that change of the implementation of flexible working policies will have direct impacts on employers and employees, these two groups of people are chosen as respondents to investigate. The respondents of this thesis are from foreign and multinational companies in China. Since documental data on flexible working policies are quite few, the researchers have collected both qualitative and quantitative data by doing interviews and a survey. The findings of the interviewees’ opinions and the survey data show both similarities and differences between employers’ and employees’ evaluations, which may pave the way for improvement of the implementation of flexible working arrangements.The findings of this research show that the implementation of flexible working policies is affected by two categories, “the content of policies” and “the external factors influencing the implementation of policies” such as facilities provided by companies, trust and support from supervisors. Furthermore, employers and employees tend to hold similar or different opinions on the concepts included in these two categories related to their different positions in their companies. The findings of this research are regarding the current implementation of flexible working arrangements and limited types of flexible working arrangements. Other factors and improvements can be achieved in future practice.

  • 326.
    Ljungblom, Axel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Särman, Erik
    University of Borås, Faculty of Textiles, Engineering and Business.
    ”Varumärken är som människor”: En studie om varumärkesuppbyggnad på sociala medier2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's digital and increasingly connected world has a major impact on both people and organizations. From a market perspective and translated into its vocabulary, this means that both customers and companies are affected. It applies both to how the customer requests, searches and finds products and how companies meet and deliver customer needs. This is generally the case in our digital world, and not least, trademarks and branding are heavily affected. An area that has developed explosively in this context is social media. This study aims at studying social media as an important tool for branding within companies and organizations. The aim of the study is to give companies and organizations an increased understanding of the construction of trademarks using social media. In order to answer the purpose and question, a qualitative study has been conducted. The empirical material has been collected through six semi structured interviews with people active in the area of trademarks and social media. The study has come to the conclusion that there is great potential for companies and organizations to use social media when building brands. A successful brand makes it possible to build relationships with consumers and this leads to loyalty. Branding is a process that, in most cases, needs to be built over time in order to create the best value for companies and organisation, and also the consumers.

  • 327. Ljungkvist, Torbjörn
    et al.
    Österlund, Urban
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dubious entrepreneurship and abnormal growth in a quasi-market2016Conference paper (Refereed)
  • 328.
    Ljungkvist, Torbjörn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande.
    Österlund, Urban
    University of Borås, Faculty of Textiles, Engineering and Business. University of Jönköping / University of Borås.
    Quasi-markets and abnormal growth: The case of the Swedish personal care assistance industry2018In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 18, no 2, p. 5-22Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this study is to understand the growth of a quasi-market industry and the distribution of capital generated by the industry’s private companies. Methodology: Using a longitudinal case study approach, descriptive panel data and a regression analysis highlight the development of medium-sized Swedish companies within the personal care assistance (PA) industry. Findings: This study demonstrates a quasi-market growth cycle and how the hierarchical organizational dimension explains key figure differences between the business types of independent firms (undivisionalized) and conglomerate subsidiaries. Originality: This study is the first to reveal that quasi-market conditions open up for broad redistributions of capital to non-related conglomerate-owned industries. Thereby, non-intended industries receive public funding advantages.

  • 329.
    Lulek, Alexandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wehinger, Marcus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Why consumers engage in eWOM: motivation to conduct research online and post online reviews2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to provide a better understanding why consumers conduct research online and post online reviews. This was achieved by finding relationships between the two phenomena presented above. The study used a cross-sectional design since little was known about the relationships within the chosen research area. Results were measured by quantitative instrument through a self-administered questionnaire divided by each phenomenon. The questionnaire was directed towards Swedish consumers in the buying decision process.Consumers conduct research online with the specific goal for gaining information posted by other consumers, since it has a higher credibility. Helping other consumers and self-expression was reasons found in relation to why consumers post online reviews.Findings strengthen the fact that higher education could be found of relationship to conduct research online; however, not to post online reviews. In comparison to previous studies the study measured online shopping frequency instead of Internet experience. It was found that consumers who conducted online shopping were in relation with previous presented theories.

  • 330.
    Lund, Frederik
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kenjic, Milos
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internationell Internprissättning: En komparativ studie mellan Sverige, Japan & Ryssland2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

  • 331.
    Lund, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sieverthson, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Value co-creation through content marketing: a business to business perspective2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The age of traditional marketing is beginning to end and the digital revolution will continueits journey. Today, most companies meet their business customers for the first time in a digitalenvironment and decision-makers stay longer more frequently in the digital world beforeinitiating contact with a company. Many argue that companies need to connect, collaborateand co-create with others to be able to succeed. Content marketing and value co-creation arejust some of the methodologies companies could adopt in order to succeed. Previous researchhas investigated value co-creation and partly content marketing, but these combined areashave not been previously researched together. Especially not from a business to businessperspective which this thesis has conducted. This study was initiated based on previousresearch, where a gap was found regarding these subjects. Therefore, the aim of this researchwas to study how value co-creation can be achieved through content marketing, from anenterprise perspective.This research was constructed by performing a multiple-case study on two Swedishcompanies, with two employees on each company. The data collection resulted in valuableinsights regarding the process of value co-creation and content marketing. The theoretical andempirical findings include similar views of the research areas, which are further presented inthe discussion chapter where the DARTT model has been used as a tool. Additionally, thisstudy proves it is possible to co-create value with a business's customers through contentmarketing and it also presents a general suggestion of how it can be achieved. Lastly, we hopeour thesis has the potential of acting as a base for further research, such as exploring the mosteffective digital platforms within content marketing from a business to business perspective,since it was not the purpose of this study to present that kind of insight.

  • 332.
    Lundberg, Christine
    et al.
    University of Borås, School of Business and IT.
    Gudmundson, Anna
    Andersson, Tommy D
    Herzberg’s Two-Factor Theory of Work Motivation Tested Empirically on Seasonal Workers in Hospitality and Tourism2009In: Tourism Management, ISSN 0261-5177, E-ISSN 1879-3193, Vol. 30, no 6, p. 890-899Article in journal (Refereed)
    Abstract [en]

    The objective of this study was to understand work motivation in a sample of seasonal workers at a tourism destination strongly steered by seasonality. Furthermore, it was investigated whether seasonal workers could be divided into worker subgroups on the basis of their work motivation. A structural equations model tested Herzberg’s Two-Factor Theory of work motivation empirically. The findings of the study support the Two-Factor Theory of work motivation. Furthermore, results indicated that a migrant community of workers was significantly less concerned about wage level as well as significantly more concerned about meeting new people than resident workers. As a result of these findings, it is suggested that management of businesses in hospitality and tourism need to consider that the seasonal workforce consists of different kinds of worker subgroups, which have different needs to be satisfied.

  • 333.
    Lundgren, Tintin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mossberg, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rebrandingprocessen i ett småföretag: En fallstudie av ett svenskttextilföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a result of technological developments and increasing homogeneous of products, competition is increasing between companies. Corporations are investing their assets inbuilding a strong brand as this can contribute to differentiation and competitive advantages. Amarketing strategy, which is increasing in its popularity, and which enhances a company’s relevance is so called rebranding. This may involve changes such as new graphic profiles or processing of company values. Undergoing rebranding is a risky process where many businesses fail because it takes a lot of time and resources, and where the success lies with the recipient's perception. Nevertheless, more and more businesses are implementing brand updates, multinational companies and small businesses alike.

     

    Thus, this study aims at exploring what eventual stages that might occur during a rebranding process for so-called small enterprises. In addition, this paper will investigate how the stages relate to the six main enablers which are presented by Miller, Merrilees and Yakimova (2014). This work is based on a qualitative one-case case study at a textile company which falls within the framework of small businesses, where interviews have been conducted with selected respondents from the case company. The interviews were of a semi structured nature, which provided us with the opportunity to direct the conversation but also ask any unforeseen follow-up questions.

     

    The study explains the case company's various elements in the rebranding process, as the conclusion clarifies that the case company have succeeded in completing some of the main enablers in corporate rebranding, presented by Miller, Merrilees and Yakimova (2014). WearColour must continue to clarify why a rebranding strategy was implemented for all parties involved with the company, which means that the company's rebranding process have not been completed. Finally, the work demonstrates short comings in the theoretical reference framework and questions if the main enabling factors can be applied to small businesses.

  • 334.
    Lundh, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jägsell, Magdalena
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ansvarstagande i offentlig sektor: Hantera krav genom införandet av mellanchefer2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Demands of accountability for public managers have increased in recent years which have resulted in increased demands on public managers, who must take more responsibility. Therefore, they must devote more of their working hours to work with responsibility. However, these increasing demands are not evenly distributed among the organization’s managers. Thereby the responsibility has become heavy for the mangers who deal with accountability. The purpose with this thesis is to generate knowledge about accountability in public sector. By examining how public managers are pressed for accountability and how an organization internally manage demands of accountability, we hope to contribute to an increased understanding around the concept of accountability. Two research questions are formulated to help us answer the purpose with the thesis.The study is conducted by means of qualitative method where we apply an abductive approach. It has applied a hermeneutical perspective to interpret and understand the collected empirical material. The empirical material has been collected through semi-structured interviews with nine respondents at a unit at Jönköpings kommun. We have been interviewing a senior manager, four unit mangers, and four middle managers who work within the same unit. With help from the respondents answers we would like to determine how public managers are pressed for accountability and how an organization internally handle demands of accountability.The collected data has been related to the academic literature which we used in the theoretical framework. The theoretical framework has been developed by using former literature and discusses three major topics, which are public sector governance, understanding accountability and middle managers. This theory has then been used to problematize and analyze the empirical material. All the above have led to the conclusions of this study.In this study, it appears that the examined mangers connect the concept accountability to responsibility and therefore to their job descriptions. The managers are pressed for accountability through their accountability relationships which demand that they perform their working tasks and manage their responsibilities, and thereby accountability permeates their work. Despite the obstacles that can appear for middle managers the middle managers in this organization work as a relief for the unit managers and thereby they ease the demand of accountability, which are lying on the unit managers.This thesis is written in Swedish.

  • 335.
    Ly, Kicki
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hu, Liyu
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gender Difference Influence on Attitude toward Social Media among Chinese Consumers2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media is developing rapidly and China has become the largest market of social media usage. Due to numerous international social media platforms being unavailable in China, Chinese consumers have different usage and attitude of social media from those in other countries. According to previous studies, consumers’ usage and attitude of social media can be different due to their gender. Due to these two factors, it is interesting to study gender differences in attitudes toward social media in a Chinese context. By using questionnaires, data are collected from students in Shanghai, China. By applying SPSS, analysis of the results shows that Chinese online consumers basically have positive attitude toward using social media and positively think social media influence them. Most of Chinese respondents spend more than 1 hour on social media daily. Generally speaking, Chinese consumers use social media in order to communicate with others and search for different events. As to gender difference, Chinese women are more likely to follow a famous person by using social media than men. Both men and women use Wechat and Weibo the most frequently.

  • 336.
    Löfström, Mikael
    University of Borås, School of Business and IT.
    Flexibel eller stabil: samverkans gränsfråga2012In: Kommunal Ekonomi, ISSN 0282-0099, no 3, p. 25-26Article in journal (Other academic)
  • 337.
    Löfström, Mikael
    University of Borås, School of Business and IT.
    Inter-organizational collaboration projects in the public sector: a balance between integration and demarcation2010In: International Journal of Health Planning and Management, ISSN 0749-6753, E-ISSN 1099-1751, Vol. 25, no 2Article in journal (Refereed)
    Abstract [en]

    For several years, the development of the Swedish public sector has been accompanied by a discussion about inter-organizational collaboration, which has been examined in several national experiments. The experience, however, indicates significant difficulties in implementing collaboration in local authorities’ regular activities. This article argues that organizing inter-organizational collaboration in projects tends to be counterproductive, since the purpose of this collaboration is to increase the integration of local authorities. This article is based on case studies of three different collaboration projects. Each project is analyzed in relation to the way collaboration is organized within the project and how the relationship to the local authorities’ activities is designed. The outcome of these studies shows that while collaboration projects increase integration between the responsible authorities, the integration stays within the projects. This is due to the fact that the projects were designed as units separate from the responsible authorities. As a result, the collaboration that occurs in the projects is not implemented in the local authorities’ activities, and the viability of the increased integration of different responsible authorities does not extend beyond the projects.

  • 338.
    Löfström, Mikael
    University of Borås, School of Business and IT.
    Samverkansprojekt: om att konstruera gränser2014In: Om samverkan – för utveckling av hälsa och välfärd / [ed] Runo Axelsson, Susanna Bihari Axelsson, Studentlitteratur , 2014, p. 273-290Chapter in book (Other academic)
  • 339.
    Löfström, Mikael
    University of Borås, School of Business and IT.
    Samverkansprojekt: om att konstruera gränser2013In: Om samverkan - för utveckling av hälsa och välfärd / [ed] Runo Axelsson, Susanna Bihari Axelsson, Studentlitteratur , 2013, p. 273-290Chapter in book (Other academic)
  • 340.
    Löfström, Mikael
    University of Borås, Faculty of Textiles, Engineering and Business.
    Styrgruppens praktik: Om mötens organisering2015Report (Other academic)
    Abstract [sv]

    Styrgruppens praktik handlar i hög grad om hur styrgruppen organiserar sina möten,vilket i sin tur avgör om gruppens medlemmar upplever om mötena är meningsfullaoch effektiva. Förutsättningarna för detta är ofta att det finns en tydlighetkring vad som är styrgruppens uppdrag, syfte med mötena och på vilket sättmötena genomförs.En central förutsättning för många styrgrupper är att de är ansvariga för en verksamhetsom överskrider gängse organisationsstrukturer. Den är ett samarbete, ettprojekt, en satsning, en reform eller något liknande skäl som gör att de som sitter istyrgruppen ofta är chefer för en annan verksamhet eller en annan organisation.Rapporten pekar på framför allt tre aspekter som styrgruppen behöver ta ansvarför när dess arbete organiseras. En är att skapa en tydlig mötesstruktur för att undvikaatt gruppen endast följa redan institutionaliserade former. En annan är engenomtänkt organisering av mötena där gränsöverskridande arbete är en centraldel och en tredje är att skapa ett samtalsklimat som tillåter en dialog där olika typerav argument ges utrymme i samtalet.

  • 341.
    Ma, Jialin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Li, Shumei
    University of Borås, Faculty of Textiles, Engineering and Business.
    Chinese young consumers' buying behavior of online second-hand clothing2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recent years have witnessed the increasing popularity of second-hand clothing (SHC) worldwide. In the developed countries, consumers show more willingness to accept SHC and the SHC market is relatively mature. In China, consumers’ attitudes towards SHC is always somewhat negative for many reasons. However, nowadays more Chinese young consumers have intentions to buy SHC partly because they want to follow the global fashion trend or to sustain the environment. To recycle and reuse waste textiles, some regulations have been issued by the Chinese government, but restrictions are still put on trading SHC and it is far from enough to formulate a perfect SHC market. The emergence of online platforms such as Idle Fish and Zhuan Zhuan stimulate the potential market and provide a new channel for trading SHC.As reducing clothing production and waste is one of the solutions to alleviate environmental burden in China, it is necessary to improve Chinese consumers’ buying behavior of SHC. This investigation is concentrated on Chinese young consumers, to gain an insight of how they think of SHC and what factors will influence their purchase behavior. A mixed method was applied in this investigation, which included the semi-structured interview and the self-completion questionnaire. Respondents are mostly from Shanghai and Shandong province, aged between 18 to 24 years old. Factors affecting Chinese young consumers’ buying behavior were assessed in three dimensions: perceived concerns, perceived values and subjective norm. When analyzing the data, comparisons between genders or districts were made. It could be observed that three words ‘unsanitary’, ‘cheap’ and ‘eco-friendly’ are used most by Chinese young consumers to express their views on SHC. Among all the factors, hygiene and safety problem is the biggest concern to a majority of Chinese young consumers. Although SHC is not prevailing in China now, it is likely for them to buy it in the future if platforms can be improved and trading SHC can be supported by the government. Since possible ways of improving buying behavior are only given through Chinese young consumers’ perspective, they should be examined from platform operators’ and government’s point of view in the future research.

  • 342.
    Magito, Angelica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olsson, Isabelle
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tharén Hultman, Paulina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Corporate Social Responsibility: en studie av små och medelstora företag inom den svenska textilindustrin2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Corporate Social Responsibility (CSR) har sedan 1950-talet varit ett fenomen som studerats och omdefinierats otaliga gånger. Det blir allt viktigare för företag inom de flesta sektorer att integrera CSR i den dagliga verksamheten. Än idag finns dock ingen enhetlig definition och det finns undersökningar som visar att företag upplever att det är svårt att veta hur man enligt praxis implementerar ett CSR-arbete. Vidare utgör små och medelstora företag (SMF) en signifikant del av världens företag, och de har därmed en betydande påverkan av ett lands ekonomi. Vidare dominerar SMFs både ekonomin generellt och textilindustrin mer specifikt. Syftet med denna studie har således ämnat bidra till en fördjupad diskussion kring SMFs inom textilindustrin och deras arbete med, samt motiv till, CSR. Kvalitativa intervjuer genomfördes med fem olika företag som går under definitionen SMF och är verksamma inom textilbranschen i Sverige. Den insamlade empirin har analyserats med hjälp av två väl inarbetade teorier; legitimitetsteorin samt intressentteorin. Utöver dessa har tidigare forskning på området tillämpats vid analysen. Detta har resulterat i ett konstaterande att det sociala och miljömässiga ansvaret som tar sig uttryck hos företagen är lika brett som hittills framtagna definitioner av CSR.

  • 343.
    Magnusson, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Engvall Johansson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Demografiska faktorers påverkan på mobila betalningsapplikationer: utifrån ett risk-, tillit- och servicekvalitetsperspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden is today in the forefront of mobile payment technology, despite that, there are few studies in the area that have been conducted in Sweden. At the same time, previous studies show that demographic factors affect how things are perceived, therefore the factors age, gender and education have been studied in relation to risk, trust and service quality with mobile payment applications. The study is based on a deductible research effort and is a qualitative survey method. The empirical material has been collected through focus groups based on age. Selection of participants has been made by convenience checkout. The collected data has been analyzed by content analysis. In addition, the validity and reliability of the study have been resonated, including ethical considerations. The result of the study shows that demographic factors affect to a certain extent. Age and education affect how risk and confidence are perceived. However, gender is not found as a demographic factor that affects perceived risk, trust or service quality. The study also shows that other demographic factors influence, in this study, Sweden and its infrastructure appear to be a significant factor in perceived risk, trust and service quality with mobile payment applications.

  • 344.
    Makhsos, Erfan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hansson, Erik
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tvärfunktionellt ledarskap: att kommunicera och motivera tvärfunktionella karriärer2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Reaching a senior leadership position often requires having the ability to bring the organizations’ different functions together towards common goals. One way to accumulate that type of knowledge and competence is through cross-functional experience, i.e. accumulating experience from different business functions. Such experience can be assumed to disseminate knowledge and competences throughout the organization which can lead to both improved communication and efficiency.Although a fair amount of research has been conducted in the field of experiential learning, we lack more concrete information about cross-functional careers and experience. This case study therefore aims to investigate the phenomenon more thoroughly to bring new insights in how the accumulation of cross-functional experience can be facilitated in organizations with such a goal. The case study investigates two aspects of cross-functional careers; (1) how cross-functional experience is valued when recruiting managers and; (2) what motivates cross-functional managers to seek this type of experience.The case study is conducted on a well-known Swedish manufacturing company and draws a number of conclusions; firstly, the aim to increase cross-functional experience isn’t communicated internally due to other competing goals. Secondly, the organizational structure complicates and partly prevents cross-functional careers. Lastly, the cross-functional managers where all internally motivated indicating that the will to develop exists. This brings us to the general conclusion that the organization needs to change how they handle talented managers.This thesis is written in Swedish.

  • 345.
    Malmberg, Charlotte
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Provén, Agnes
    University of Borås, Faculty of Textiles, Engineering and Business.
    Media som kritisk granskare: en kvalitativ studie om medierapporteringen av hållbarhet2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Over the past decades, sustainability-related subjects have become more significant, both in science and in popular science. Previous research shows that sustainability reports and sustainability work are usually studied from a business perspective. Media is an important stakeholder for businesses and is often one of the main intermediator between companies and its other stakeholders, making its reporting valuable to both parties. We have therefore chosen to adapt a stakeholder perspective that of the media is the main focus. The purpose of this study is to throughout a stakeholder perspective contribute knowledge about the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work. The result shows that media does not take on the role as a critical scrutinizer to the fullest since the reporting is not particularly extensive. We have conducted a qualitative content analysis of popular science articles based on an abductive approach. We applied a cross-sectional design in our qualitative methodology. Our analysis can be compared to the thematic analysis, since we created themes with associated subcategories to encode our material. We based the study on three newspapers to capture the variation in the way media communicates. We adopted an interpretative approach with inspiration from the hermeneutical perspective. Our analysis model was developed based on the theoretical frame of reference based on our literature review and theories. Our research shows that news articles generally weakens the legitimacy regarding the current company. The news articles concern both general and specific areas linked to sustainability and usually include impartial voices that comment on the texts. Furthermore, we can find that the search for news articles based on our criteria generated fewer hits than we expected. In addition to this, the media coverage of sustainability reports and work is far less extensive than expected. In particular, the contribution from media on sustainability reporting is almost non-existent. Thus, we can demonstrate that the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work in the present is negligible.

  • 346.
    Malmberg, Lovisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Female Entrepreneurship: Self-fulfilment and Legacy, or Money andSurvival?2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Our world is not equal, and women are in a greater extent affected by the inequalities. Extra vulnerable for the inequalities are women in developing countries. In order to empower women and strive towards gender equality, female entrepreneurship has shown positive effects for women in developing countries. Entrepreneurial development programmers are implemented by both organizations and governments, with the aim of engaging women into business. In order to study the entrepreneurial motivations and outcomes of women in a developing country, a field study was conducted in Zambia. Organizations, working with entrepreneurial business training, as well as female entrepreneurs who took part in an entrepreneurial business training programme, were interviewed during a ten-week stay in Zambia. A comparison between women with a low level of education and a high level of education was done, in order to see whether their entrepreneurial motivations and outcomes deviate or correlates. From the findings of this study, it was concluded that women with different educational background have different motivations for entering entrepreneurial activities. Women with a higher level of education had personal motivations for entering, such as personal fulfilment, the wish to actualize an idea and the wish to leave a legacy. On the other hand, women with a low level of education were forced into entrepreneurship, in order to support for their family and mainly their children. However, regarding the entrepreneurial outcomes, they correlate, showing that entrepreneurship and business training has given Zambian women self-confidence and a business-mind.

  • 347.
    Manfredsson, Peter
    et al.
    University of Borås, Swedish School of Textiles.
    Göbel, Hannes
    University of Borås, School of Business and IT.
    Torstensson, Håkan
    University of Borås, Swedish School of Textiles.
    Agility enabling lean: A team based method for flexibility and structure2014Conference paper (Refereed)
    Abstract [en]

    A method, derived from lean thinking and agile methods containing four steps, using short, time-boxed iterations, was developed and implemented in a support team. The effects of the method in use include a clearer structure of work tasks in terms of priorities, objective and better alignment with business goals. It also increased closure and definition of tasks and better levelling of work tasks between team members. However, a negative effect was an increased level of stress in the work environment. The agility-based method supported the team’s lean implementation by creating a pull system with work-in-progress control. Other lean elements were improved, such as levelling of workload. Hence the agility-based method approach can be viewed as an enabler for lean management.

  • 348.
    Marstorp, Alfred
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Skelte, Vincent
    University of Borås, Faculty of Textiles, Engineering and Business.
    Tillförlitlighet och relevans vid värdering till verkligt värde: en studie av svenska börsnoterade fastighetsföretag2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The European union declared that the new International Financial Reporting Standard (IFRS) regulation would take affect in the year 2005. For real estate companies the new regulation resulted in the implementation of fair value accounting for properties, whom before this only was allowed to be valued to historical value. The fair value should represent the value of the asset on an active market according to IFRS 13. The problematic aspect of fair value accounting emerges when combined with the qualitative characteristics of accounting, specifically reliability and relevance. The criteria for reliability consist of being complete, neutral and free from errors. It’s impossible to to identify the future market prices beforehand which makes for errors in the fair value method of accounting. It is therefore of interest to examine the correspondence between fair value and actual market prices, and if the size of the deviation is sufficient to affect the reliability of fair value. The purpose of this paper is to increase the understanding around the real estate companies use of fair value accounting and how it affects the qualitative characteristics reliability and relevance. Further we choose to examine the problems through two research questions. To what extent does the observed fair value correspond with the market’s valuation of sold properties in Swedish real estate companies, and in what extent does the unrealised value changes affect the companies profit.The results of this paper shows that the participating companies in the study have a deviation in the fair value compared to the book value, with a mean of 9,3%. Further it shows that the regulatory framework allows a fair value appraisal which doesn’t comply with the criteria for reliability. The fair value deviation is usually an underestimate of the confirmed market value when the property is sold. Previous research explains the factors behind the underestimates as the prudence principle, income smoothing and differences in the cultural accounting tradition. Further is the study’s results attributable to the realised profits deviation more interesting when put in relation with the real estate companies unrealised profits. The real estate companies unrealised profit is 55% of the net profit before tax in the mean, which provides evidence that the unreliable accounting is of great importance for the real estate companies. There’s a need for the regulators to make a distinct position regarding which of the qualitative characteristics, relevance or reliability, that should be the predominant qualitative characteristic.

  • 349. Martina, Richard
    et al.
    Gabrielsson, Jonas
    Yar Hamidi, Daniel
    University of Borås, School of Business and IT.
    Entrepreneurial strategies in university spin-offs: Coping with uncertainties in the process of market creation2014In: Advancing European entrepreneurship research : entrepreneurship as a working attitude, a mode of thinking and an everyday practice / [ed] Luca Gnan, Hans Lundberg, Lucrezia Songini, Massimiliano Pellegrini, Information Age Publishing , 2014, p. 251-279Chapter in book (Refereed)
    Abstract [en]

    Young knowledge-intensive firms must create markets for their products when transforming new technologies into innovation. The main objective of the paper is to examine the strategies and decision logics involved when university spin-offs use inter-organizational networks to cope with the unscertainties that surround the entrepreneurial process of market creation. The paper is based on a quasi-inductive methodological approach; first an exploratory case study of a spin-off company originating from Lund University and followed by a follow-up survey to a broader sample of incubator start-ups across Sweden.

  • 350.
    Martinsson, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Möller, Emil
    University of Borås, Faculty of Textiles, Engineering and Business.
    Paulsen Ernek, Andreas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kulturellt anpassad för globalisering – En kvalitativ studie om affärskulturellaskillnader i Kina2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The financial giant in the east expands like never before and the business opportunities havegone from just being a country where you place your production due to the low costs, to arapid growing consumers market that attracts more and more companies to try out their luck.In this thesis the business Culture is described both internally in the company where you haveChinese colleagues and externally, how you work with Chinese companies from a Swedishperspective. The main issue along the way towards a hybrid culture are the culturaldifferences between China and Sweden as well as the challenges that comes with it for everycompany that tries to establish themselves in China. Differences in values, religion, habits andnorms among much else contribute to a separated opinion on how business is supposed to bedealt with.By searching for relevant data in literature, periodicals and articles as well as carry outqualitative interviews with individuals with experience and knowledge about the Chineseculture where they have worked in China or have had Chinese colleagues under a longerperiod of time, we hope to create a deeper understanding of how Swedish companies treatsthe Chinese business culture. We find these people in both large and small companies that arein China to get more perspective on how the culture works. How much do they get in contactwith concepts like guanxi1 and mianzi2, which are major parts of the Chinese business culture,is also relevant to this study. We also wanted to do research of how up-to-date current data inthe field is and if the data is in need of a modernization to reflect the current business climate.How do the cultural differences look like for a Swedish company and how do they go about toovercome this to succeed on the Chinese market? How much do they need to adapt to theculture and how much do the Chinese companies adapt to the Swedish business culture?Where is the international business culture heading? These are just a few of the questions thatwe are trying to find an answer to with this study.

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