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  • 301.
    Di Natali, Nicole
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ivarsdottir, Matthildur
    University of Borås, Faculty of Textiles, Engineering and Business.
    Perception meet Reality: A pilot study of the self-congruence of female online shoppers2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 302.
    Dinh, Van H.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Smokeless tobacco – snus: critique of usage pattern & influencing factors2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 303.
    Ditlevsen, Linn
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nemell, Julia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att sluta cirkeln: en implementering av den cirkulära modellen som verktyg för den hållbara designern2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

  • 304.
    Dixdotter, Maja
    University of Borås, Faculty of Textiles, Engineering and Business.
    vemod(en): -A tribute to the perfect error.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 305.
    Djavadzadeh, Albin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hultgren, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den nya intäktsredovisningen: En jämförande studie mellan IFRS 15 och IAS 182017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 306.
    Do, Vanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zahirovic, Lejla
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internprissättning – Implementering av OECD:s riktlinjer i Sverige och Australien2017Independent thesis Basic level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 307.
    Drakulić, Danijela
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindén, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avskaffandet av revisionsplikten för små aktiebolag: Vilken påverkan har skett hos mindre revisionsbyråer?2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 308.
    Drevik, Linus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Magnusson, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gaseller en framgångssaga2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 309.
    Dumitrescu, Delia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Time-based matter: suggesting new variables for space design2016Conference paper (Refereed)
    Abstract [en]

    Presently, digitalisation has moved beyond a desktop paradigm to one of ubiquitous computing; by introducing new possibilities and dynamic materials to various design fields, e.g. product design and architecture, it allows future spaces to be envisioned. Prior to being incorporated in the housing of the future, however, the hybrid character of computational materials raises questions with regard to the development of the appropriate design methods to allow them to be used in the production of space. Thus, merging physical and digital attributes in the material design process and expression not only enables a better understanding of materials through design, but also requires a cross-disciplinary methodology to be articulated in order to allow different perspectives on e.g. material, interaction, and architecture to interweave in the design process. Based on a practice-based research methodology, this paper proposes a cross-disciplinary framework where the notion of temporal scalability – enabled by the character of computation as a design material – is discussed in relation to form and material in architecture. The framework is illustrated by two different design examples, Repetition and Tactile Glow, and the methods behind their creation – merging time, material, and surface aesthetics – are discussed.

  • 310.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Davis, Felecia
    Pennsylvania State University.
    Knitted Heat-Active Textiles: Pixelated Reveal and the Radiant Daisy2017In: Active Matter / [ed] Skylar Tibbits, Cambridge (MA): MIT Press, 2017, p. 205-212Chapter in book (Refereed)
  • 311.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Davis, Felecia
    Stuckeman Center for Design and Computation in the School of Architecture and Landscape Architecture at Pennsylvania State University.
    What and When Is the Textile? Extending the Reach of Computation through Textile Expression2015In: Real Time - Proceedings of the 33rd eCAADe Conference - Volume 2 / [ed] Martens, B, Wurzer, G, Grasl T, Lorenz, WE and Schaffranek, R, Vienna, Austria: Vienna University of Technology , 2015, Vol. 2, p. 417-426Conference paper (Refereed)
    Abstract [en]

    The authors of this article argue for 'making time appear' in computational materials and objects so that it can be used to help people become aware of their relation to their environments. [Hallnäs & Redström 2001] As more computational and responsive materials come into play when designing architectural spaces designers might consider opening up the dimension of time to 'make time appear' rather than disappear. [Hallnäs & Redström 2001] Computational materials are materials which transform expression and respond to inputs read by computer programs. Making time appear can have many uses particularly in applications where people can be helped by the awareness of unfolding of time, where the temporality is linked to transformative body experience rather than project efficiency or collapsing distance. If architects, designers, engineers and others could begin to consider and use time as a way to promote reflection then it would be possible to design materials which could expand human thinking through the material itself.

  • 312.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kooroshnia, Marjan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Landin, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Heester, Bob (Designer, Contributor)
    Faculty of Architecture, TU Delft, The Netherlands.
    Dritsa, Dimitra (Contributor, Designer)
    Faculty of Architecture, TU Delft, The Netherlands.
    Slagter, Esther (Contributor, Designer)
    Faculty of Architecture, TU Delft, The Netherlands.
    Teeuw, Marien (Contributor, Designer)
    Faculty of Architecture, TU Delft, The Netherlands.
    Textrunium2015Other (Refereed)
  • 313.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Landin, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kooroshnia, Marjan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Talman, Riikka
    University of Borås, Faculty of Textiles, Engineering and Business.
    On researching and teaching Textile Design: examples from the Swedish School of Textiles2018In: Soft Landing / [ed] Nimkurat, N., Raebild, U., Piper, A., Helsinki, Finland: Cumulus International Association of Universities and Collegies in Art, Design, Media , 2018, 3, p. 72-87Chapter in book (Refereed)
    Abstract [en]

    Artistic research in design is relatively new compared to experimental research in the natural sciences but it has matured a great deal over the last decade. Its extensive development has brought new challenges to professional practice, and also raised questions regarding how knowledge should be imparted in academia. By examining the field of textile design, which has traditionally been taught in close synergy with professional practice, we can discern the emergence of doctoral theses that have brought not only new perspectives to textile practice but also a new role to the design educator as a researcher within the academia. One of the challenges that design education program are facing, however, relates to creating a better connection between research and education in order to continually enrich curricula with new developments in the field, so that basic knowledge and novelty can interact. By looking closely at the development of the research environment at The Swedish School of Textiles and the interaction with undergraduate and postgraduate education, this chapter describes how research has informed the development of textile design education.

  • 314.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Linnéa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Anna
    Worbin, Linda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Smart Textiles as raw materials for design2014In: Shapeshifting: A Conference on Transformative Paradigms of Fashion and Textile Design / [ed] Frances Joseph, Mandy Smith, Miranda Smitheram, Jan Hamon, Auckland, New Zealand: Textile and Design Laboratory and Colab, Auckland University of Technology , 2014Conference paper (Refereed)
    Abstract [en]

    Materials fabricate the designed artefact, but they can also play an important role in the design process; as a medium or method used to develop the design. Textiles can, with their soft and flexible properties, be easily transformed and altered in numerous ways; for example, by cutting, folding orprinting on the material. This transformative character makes textiles interesting sketching media for surface explorations when designing artefacts. The development of transformable materials; for example, fusible yarns and colour changing pigments, have expanded these inherent transformative qualities of textiles and have opened up the design field of smart textiles. Accordingly, this new material context has created a new area for textile designers to explore, where it is possible to enhance and play with the alterable character of their textiles, and control their transformation through physical manipulation and programming. However, these expanded transformative properties also open up a new task for textile designers; to design "smart textiles as raw materials for design". By this term we mean, textiles that are not finished in their design but that can be developed and enhanced when they take part in a product or space design process. In this article, we explore and start to define what smart textiles as raw materials for design can be, and look at how these materials can come into and add something to another design process. The foundation for this exploration is a number of textile examples from the “Smart Textiles sample collection” and our experiences when developing and designing with them. (The Smart Textiles sample collection is a range of textiles that is designed and produced by the Smart Textile Design Lab, to give students, designers and researchers direct access to different types of smart textiles). The possibilities and limitations of smart textiles as raw materials for design are explored by looking at the textile examples from two perspectives: firstly, by looking at the considerations that come with designing this type of textile design, and secondly by looking at what these transformative textiles can bring to another design process. Each example is analyzed and classified according to what transformable design variables for structure and surface change can be embedded in the textile design, and what design variables this subsequently creates for a design process that uses these materials i.e., describing what type of transformation different examples of smart textiles introduce to the design process/design space; whether the change is reversible or irreversible, and whether the change occurs through physical or through digital manipulation of the material. This article ends with a discussion of how smart textiles in the form of raw materials for design could influence how we design textiles and how we design with textiles. Can transformative materials enrich material explorations in a design process? Can further development and alteration of the material design be introduced or defined by the textile designer? Could smart textiles as raw materials for design open up a stronger connection between the design of textiles and the design of the product or spaces where they will be used?

  • 315.
    Dural-Erem, Aysin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Biswas, Tuser
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nierstrasz, Vincent
    University of Borås, Faculty of Textiles, Engineering and Business.
    Incorporation of probiotics on textile surface by sol–gel coating2018In: Journal of Industrial Textiles, ISSN 1528-0837, E-ISSN 1530-8057Article in journal (Refereed)
    Abstract [en]

    Development of biocide-based antimicrobial textiles is proving to be a concern for the economy, and more evidently, for the environment and health. On the contrary, probiotic (beneficial bacteria) can replace these traditional biocides in order to overcome the toxicity and resistance problems. This paper elaborates an adapted sol-gel coating process to embed such beneficial spores on the polyester woven surface, and their viability is studied along with the characterization of the physical properties of the coated fabric. The results illustrate the successful incorporation of the beneficial spores with an adequate number of living organisms (even after repeated washing cycles), sufficient tensile strength, and good abrasion resistance properties with the opportunity to improve surface wettability maintaining sufficient adhesion between the fibre and the coated layer.

  • 316.
    Duvnjak, Uros
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konstruktion av trolley för krockprovning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis was performed in the summer of 2017 at Autoliv Test Center in Vårgårda. Autoliv is the world’s leading automotive safety supplier and developer of safety equipment for the vehicle industry. Autoliv also performs crash testing for customers wanting their concept cars tested before production. In crash testing, the vehicle is accelerated by a crash track trolley that connects the vehicle to a steel wire driven with a hydraulic propulsion system. The trolley is a steel construction positioned inside the crash track gripping the wire with a clamping mechanism. The crash testing industry is in constant development due to new safety systems, harder regulations and tougher requirements from governments and vehicle safety organizations. A recently introduced crash test called the NHTSA Oblique 90km/h had issues being performed due to slip between the clamping system and steel wire. The goal of this thesis has been to develop a new crash track trolley that does not malfunction during crash testing. The work has been aimed at designing a trolley that functions at current conditions without implications on the crash track or propulsion system. Four concepts have been designed in 3D, evaluated in a concept matrix, discussed with senior staff and one concept was chosen for further development. The effects of the new design on components have been investigated and adjustments were made. A FEM-analysis was done on the winning concept to look into the physical integrity of the new trolley as well as the potentials in weight optimization. The result was a new trolley plate, elongated by 20 cm and thinned by 10 mm. The same plate weight was preserved and the trolley design was recommended by senior staff at ATC. The trolley was discussed and further recommendations were given.

  • 317.
    Dysenius, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindström, Fanny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svenska modeföretags CSR-kommunikation genom digitala kanaler2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I takt med att modebranschen expanderar och utvecklas, ökar även konsumenternas krav på hur företag arbetar med CSR. Internet och digitala kanaler har drastiskt förändrat tillvägagångssättet för hur konsumenter interagerar med företag och individer. Digitala kanaler och sociala medier har blivit moderna och viktiga plattformar där företag, effektivt och innovativt, kan kommunicera med konsumenterna. Ett av de mest betydelsefulla budskapen i dagens samhälle är hållbarhetsaspekter, formulerade i CSR. Dagens modeföretag kan därför, med fördel, använda digitala kanaler för att förmedla betydelsefulla budskap vilket företag inte tydligt tillämpar idag. Syftet med den här kandidatuppsatsen är att undersöka hur svenska modeföretag kan profilera sitt varumärke genom att bättre utforma kommunikationen av CSR-arbetet via digitala kanaler. I den här uppsatsen har en konceptuell modell konstruerad av Prasad och Tata (2015) tillämpats för att kritiskt granska modeföretags kommunikation av CSR. Modellen visar på hur ett företag kan kommunicera sitt arbete kring CSR ut mot konsumenterna och modellen har använts för att analysera företagens kommunikation på deras digitala kanaler. Den konceptuella modellen visar även på att det kan uppstå ett glapp mellan det CSR-arbete som företaget vill och tror sig kommunicera utåt och den faktiska kommunikation som företaget sänder ut. På så sätt kan det även uppstå en disharmoni mellan konsumenternas förväntningar och företagets kommunicerade prestation, vilket visar på potentiella utvecklingsmöjligheter för företags kommunikation av CSR på digitala kanaler. De genomförda studierna visar på att majoriteten av de studerade företagen har en bristfällig CSR-kommunikation och att den mest effektiva kommunikationen av CSR bygger på transparens och trovärdighet. Det framkommer att samtliga modeföretag upplever en ökad efterfråga hos allmänheten och arbetar ständigt för att utveckla och förbättra företagens CSR-kommunikation på deras respektive hemsidor.

  • 318.
    Dziubanowska, Beata Krystyna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Neumaier, Ramona
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Power of Clothing Libraries: ANEMPIRICALSTUDYONMEMBERSOFACOLLABORATIVE CONSUMPTION BUSINESS WITHIN THE FASHION INDUSTRY2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose - The purpose of this study is to explore the early adopters of clothing libraries and find out why they become members of this new fashion business model within collaborative consumption. The study aims to obtain an evaluation of clothing library users and understand their motives and determinants for joining a clothing library. Methodology - The study pursues a quantitative approach. Firstly, the background research was conducted during which data were collected through open-ended interviews with managers of five clothing libraries in Sweden. This enabled the researchers to establish categories of determinants for clothing libraries which were then verified in the next part of the research: a survey filled out by clothing library members. The survey was distributed to members of five clothing libraries in Sweden and resulted in 30 responses from users from all five clothing libraries. Conclusions - The outcome of this study shows that clothing library members are not a new segment of collaborative consumption but rather they are already existing second-hand consumers. Joining clothing libraries merely adds another channel of consuming used clothing. Although the intentions to join a clothing library are mostly based on sustainable motives, style and design are still highly valued by the members.

  • 319.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahlström, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Estimating the specific chemical exergy of municipal solid waste2016In: Energy Science & Engineering, ISSN 2050-0505, Vol. 4, no 3, p. 217-231Article in journal (Refereed)
  • 320.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Resource Recovery.
    Ahlström, Peter
    Richards, Tobias
    Estimating the specific exergy of municipal solid waste2016In: Energy Science & Engineering, ISSN 2050-0505, Vol. 4, no 3, p. 217-231Article in journal (Refereed)
    Abstract [en]

    A new model for predicting the specific chemical exergy of municipal solid waste (MSW) is presented; the model is based on the content of carbon, hydrogen, oxygen, nitrogen, sulfur, and chlorine on a dry ash-free basis (daf). The proposed model was obtained from estimations of the higher heating value (HHV) and standard entropy of MSW using statistical analysis. The ultimate analysis of 56 different parts of MSW was used for the derivation of the HHV expression. In addition, 30 extra parts were used for validation. One hundred and seventeen relevant organic substances that represented the main constituents in MSW were used for derivation of the standard entropy of solid waste. The substances were divided into different waste fractions, and the standard entropies of each waste fraction and for the complete mixture were calculated. The specific chemical exergy of inorganic matter in the waste was also investigated by considering the inorganic compounds in the ash. However, as a result of the extremely low value calculated, the exergy of inorganic matter was ignored. The results obtained from the HHV model show a good correlation with the measured values and are comparable with other recent and previous models. The correlation of the standard entropy of the complete waste mixture is less accurate than the correlations of each individual waste fraction. However, the correlations give similar results for the specific chemical exergy, indicating that HHV has a greater impact when estimating the specific exergy of solid waste than entropy.

  • 321.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Ahlström, Peter
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Exergy Analysis of Solid Fuel-Fired Heat and Power Plants: A Review2017In: Energies, ISSN 1996-1073, E-ISSN 1996-1073Article in journal (Refereed)
    Abstract [en]

    The growing demand for energy is particularly important to engineers with respect to how the energy produced by heat and power plants can be used efficiently. Formerly, performance evaluation of thermal power plants was done through energy analysis. However, the energy method does not account for irreversibilities within the system. An effective method to measure and improve efficiency of thermal power plant is exergy analysis. Exergy analysis is used to evaluate the performance of a system and its main advantage is enhancement of the energy conversion process. It helps identify the main points of exergy destruction, the quantity and causes of this destruction, as well as show which areas in the system and components have potential for improvements. The current study is a comprehensive review of exergy analyses applied in the solid fuels heat and power sector, which includes coal, biomass and a combination of these feedstocks as fuels. The methods for the evaluation of the exergy efficiency and the exergy destruction are surveyed in each part of the plant. The current review is expected to advance understanding of exergy analysis and its usefulness in the energy and power sectors: it will assist in the performance assessment, analysis, optimization and cost effectiveness of the design of heat and power plant systems in these sectors.

  • 322.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahlström, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Method of Estimating Absolute Entropy of Municipal Solid Waste2016In: World Academy of Science, Engineering and Technology, International Journal of Environmental, Chemical, Ecological, Geological and Geophysical Engineering, E-ISSN 2010-3778, Vol. 10, no 7, p. 689-694Article in journal (Refereed)
    Abstract [en]

    Entropy, as an outcome of the second law of thermodynamics, measures the level of irreversibility associated with any process. The identification and reduction of irreversibility in the energy conversion process helps to improve the efficiency of the system. The entropy of pure substances known as absolute entropy is determined at an absolute reference point and is useful in the thermodynamic analysis of chemical reactions; however, municipal solid waste (MSW) is a structurally complicated material with unknown absolute entropy. In this work, an empirical model to calculate the absolute entropy of MSW based on the content of carbon, hydrogen, oxygen, nitrogen, sulphur, and chlorine on a dry ash free basis (daf) is presented. The proposed model was derived from 117 relevant organic substances which represent the main constituents in MSW with known standard entropies using statistical analysis. The substances were divided into different waste fractions; namely, food, wood/paper, textiles/rubber and plastics waste and the standard entropies of each waste fraction and for the complete mixture were calculated. The correlation of the standard entropy of the complete waste mixture derived was found to be somsw= 0.0101C + 0.0630H + 0.0106O + 0.0108N + 0.0155S + 0.0084Cl (kJ.K-1.kg) and the present correlation can be used for estimating the absolute entropy of MSW by using the elemental compositions of the fuel within the range of 10.3%  C 95.1%, 0.0%  H  14.3%, 0.0%  O  71.1%, 0.0  N  66.7%, 0.0%  S  42.1%, 0.0%  Cl  89.7%. The model is also applicable for the efficient modelling of a combustion system in a waste-to-energy plant.

  • 323.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bi-directional and Stratified Demeanour in Value Forming Service Encounter Interactions2017In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 36, p. 93-102Article in journal (Refereed)
    Abstract [en]

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

  • 324.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Demeanour Co-Creation Value (DCCV): Bi-Directional Practices In Service Encounters2015In: 22nd Recent Advances in Retailing & Services Science Conference / [ed] Soora Rasouli & Harry Timmermans, 2015Conference paper (Refereed)
    Abstract [en]

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

  • 325.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Embodied Value Co-Creation: A Turn-taking Perspective on Service Encounter Interactions2017In: Journal of Creating Value, ISSN 2394-9643, Vol. 3, no 1, p. 1-17Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 326.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    How value is accomplished in practice: A study of interactions in special transportation services2015Conference paper (Refereed)
  • 327.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Uncovering the reciprocal mechanisms of embodied value co-creation: turn-taking and multimodality2017Conference paper (Refereed)
    Abstract [en]

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

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

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

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

  • 328.
    Eckard, Alexandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hjälm, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Trikå av pappersgarn2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna rapport har tagits fram för att undersöka och sprida information om trikå av pappersgarn från bananväxten manillahampa ”musa textilis”. Behovet av skonsamma och mindre miljöpåverkande material är väldigt aktuellt inom beklädnadsindustrin. Många av de material som används idag tär på miljön och världens resurser. Studien undersöker pappersgarns mekaniska egenskaper och färgbarhet. Detta görs för garn med olika tjocklek samt pappersgarn blandat med andra material. En studieresa gjordes till Japan för att besöka leverantörerna av pappersgarnet. I Japan visade företagets vice VD produkter de tagit fram av garnet och i många fall var det en blandning av papper och mer vanliga material som bomull och viskos, som gjorde slutprodukten mjukare. För att tillverka trikå av pappersgarn har olika bindningar och metoder prövats fram. Materialprover stickades upp i bindningen piké Lacoste över fyra sticksystem. Tester gjordes för dimensionsförändring, färghärdighet, nötningshärdighet och noppbildning samt dragprovning på garnnivå. Kawabata systemet (används för att mäta de mekaniska egenskaperna hos ett material) har använts som utgångspunkt för att undersöka ett materials komfort och egenskaper. Ytan och styrkan på ett material har studerats. Tyg stickat av pappersgarn känns styvare och hårdare än tyg stickat av bomull eller viskos, vilket resultatet av dragprovningen kan bekräfta. Pappersgarn är styvare jämfört med referensproverna bomull ”gossypium”, viskos och polyester. Garn av papper har dock goda egenskaper som stickad vara, där det inte påvisas någon större krympning eller töjning. Pappersgarn visar inga tecken på noppbildning och har en god färghärdighet efter att materialet har färgats enligt konventionell metod för cellulosabaserade material.

  • 329.
    Edin, Felicia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Amanda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundqvist, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Strategiskt eller inte?: En kvalitativ studie om förekomsten av strategiskt inköp i svenska fast fashion-företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

    The thesis is written in Swedish.

  • 330.
    Edlund, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Jennifer
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fysiska modebutikers överlevnad: En studie på kvinnligt konsumentbeteende2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

  • 331.
    Edström, Anders
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Oudhuis, Margaretha
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ljungkvist, Torbjörn
    Högskolan i Skövde.
    Brorström, Björn
    University of Borås, Faculty of Textiles, Engineering and Business.
    Regional Resilience: Organizing for Sustained Viability2017In: The Resilience Framework: Organizing for Sustained Viability / [ed] Stefan Tengblad & Margareta Oudhuis, Singapore: Springer Nature , 2017, 1, p. 213-232Chapter in book (Refereed)
  • 332.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Responsibility Boundaries in Global Value Chains: Supplier audit prioritizations and moral disengagement among Swedish firms2017In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 146, no 3, p. 515-528Article in journal (Refereed)
  • 333.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Revisiting Supplier Compliance with MNC Codes of Conduct: Recoupling Policy and Practice at Chinese Toy Suppliers2014In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 119, no 1, p. 59-75Article in journal (Refereed)
  • 334.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Role of SMEs in Global Production Networks: A Swedish SME’s Payment of Living Wages at its Indian Supplier2017In: Business & society, ISSN 0007-6503, E-ISSN 1552-4205, Vol. 56, no 1, p. 92-129Article in journal (Refereed)
  • 335.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bartley, Tim
    Responsibility and Neglect in Global Production Networks: The Uneven Significance of Codes of Conduct in Indonesian Factories2015In: Global Networks, ISSN 1470-2266, E-ISSN 1471-0374, Vol. 15, no s1, p. 21-44Article in journal (Refereed)
  • 336.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hansson, Niklas
    Supply chain transparency as a consumer or corporate tool: The case of Nudie Jeans Co2016In: Journal of Consumer Policy, ISSN 0168-7034, E-ISSN 1573-0700, Vol. 39, no 4, p. 377-395Article in journal (Refereed)
  • 337.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hulthén, Kajsa
    Wulff, Gabriella
    Trade-offs in Supply Chain Transparency: The Case of Nudie Jeans Co2015In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 107, no 16 november, p. 95-107Article in journal (Refereed)
  • 338.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindberg, Kajsa
    Hyllman, Peter
    Multiple institutional logics in union–NGO relations: Private labour regulation in the Swedish Clean Clothes Campaign2015In: Business Ethics. A European Review, ISSN 0962-8770, E-ISSN 1467-8608, Vol. 24, no 4, p. 347-360Article in journal (Refereed)
  • 339.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindholm, Henrik
    Do Codes of Conduct Improve Worker Rights in Supply Chains? A Study of Fair Wear Foundation2015In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 107, no 16 november, p. 31-40Article in journal (Refereed)
  • 340.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Merk, Jeroen
    Private Regulation and Trade Union Rights: Why Codes of Conduct Have Limited Impact on Trade Union Rights2014In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 123, no 3, p. 461-473Article in journal (Refereed)
  • 341.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rosén, Magnus
    Sustainable strategy formation at a Swedish industrial company: bridging the strategy-as-practice and sustainability gap2015In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 96, no 1 june, p. 139-147Article in journal (Refereed)
  • 342.
    Eistrand, Ellen
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Engelbrektsson, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att rekrytera mellanchefer: ett innovationsperspektiv2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 343.
    Ek, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Viding, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Social e-shopping: motivation och värde vid interaktion online2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

    The paper is written in Swedish.

  • 344.
    Ekdahl, Elias
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Magnusson, Patrick
    University of Borås, Faculty of Textiles, Engineering and Business.
    Makt: Intressenternas makt i IASBs och FASBs normgivningsprocess2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 345.
    Ekdahl, Samuel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Swiatek, Stefan
    University of Borås, Faculty of Textiles, Engineering and Business.
    SOU 2015:8 – En studie över intressenternas attityder till en ny företagskategori samt ny årsredovisningslag2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 346.
    Ekelund, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dubbla kupstorlekar: Framtagning och gradering av bh med dubbla kupstorlekar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is performed in collaboration with a fashion company to develop a sports bra with double cup sizes instead of cups with single sizes. The company doesn’t have this type of product in its current line and needs a grading that is adapted for this type of cup and a measurement chart with grading intervals. Grading intervals from both the company and SIS (Swedish standard) are compared to determine which grading intervals fit this purpose best.  A bra pattern is then graded for each different interval. The two different graded bras are sewn in two different sizes each that are evaluated during a fitting session. The test person also compares the fit and size of the double cup size to a single cup size. The result of the grading and the fittings show that the grading according to the company provides the best fit for the desired double cup sizes.

  • 347.
    Eklund, Beatrice
    University of Borås, Faculty of Textiles, Engineering and Business.
    Produktutveckling av hantverkarbyxor: Arbetskläder inriktade mot byggbranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Flertalet av de hantverkarbyxor inom byggbranschen som går att hitta på marknaden idag består av stela material på grund av dess egenskaper som bra slitstyrka och nöthållfasthet. Detta kan medföra att rörelser som krävs för att kunna utföra sitt arbete inom den här kategorin bromsas på grund av hur byxan är utformad. Den här studien är gjord i samarbete med ett företag som producerar arbetskläder med syftet att uppgradera en modell hantverkarbyxor för byggbranschen. Detta med utgångspunkt från en befintlig modell med fokus på plaggets funktioner. För att komma fram till ett resultat har önskemål från företaget, granskad litteratur och en marknadsundersökning sammanställts i en kravspecifikation. Det i sin tur ledde vidare till en uppsydd prototyp. Då hantverkaryrken inom byggbranschen är ett brett område har en utmaning i den här studien varit att sammanställa flera olika önskemål till en plaggmodell.

  • 348.
    Eklund, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nyström, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att skapa effektiva projektgrupper: med teambuilding som främsta verktyg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 349.
    Eklund, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Helgesson, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mångfaldsperspektiv i en svensk kontext: Mode eller institution?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 350.
    Eklöf, Ellen
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fransson, Johanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wicking i en textil kemisk krets: En studie om vätskestyrning i en vävs varp- och väftgarner för applicering i en biosensor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De senaste decennierna har en miniatyriseringstrend inom ingenjörsvetenskaperna blivit allt större. Komplexa maskiner eller processer skalas ner till en allt mindre skala. Det kan vara motorer som inte är större än 500 μm eller kemiska analyser som vanligtvis görs på en större laboratorieutrustning som nu går att utföra på en yta på ca 2x4 cm. En sådan utrustning som kan utföra kemiska analyser kallas ofta för ”Lab-on-a-Chip” (LoC) och innehåller kemiska kretsar som hanterar mikroflöden av analysvätskor. En del av dagens forskning för att ta fram nya LoC handlar om att möta ett behov av portabel, billig och snabb analysutrustning i utvecklingsländer. Dock finns ett problem med att få ut produkter på marknaden. De flesta LoC som presenteras i forskningsrapporter idag är tillverkade av polydimetylsiloxan (PDMS). Det är en elastomer som lämpar sig väl för småskalig prototypframställning, men är svår att producera i stor skala, dessutom krävs ofta extern utrustning för att vätskeflöde skall uppstå. Det finns även LoC i papper, vilkas porösa struktur möjliggör för spontan vätsketransport, wicking, utan extern utrustning. Dessa är billiga och har nått större framgång. Exempelvis är vanliga graviditetstest som går att köpa på apoteket ofta LoC i papper. Textiliers fukt- och vätskehantering är relevant för komfort, och för många beredningsprocesser. Exempelvis är wicking ett välstuderat område som det finns djup kunskap om i den textila sektorn. Denna kunskap kan utnyttjas för att skapa ett textilt LoC. Att använda textila tekniker innebär möjligheter att styra vätskeflödet med hjälp av garn med och utan wickingförmåga. Denna studie undersöker hur en vävs naturliga X-Y-system av varp- och väftgarner kan utnyttjas för att skapa en kontrollerad vätskestyrning, en textil kemisk krets. Arbetet har utgått från frågan om hur en väv kan konstrueras för att leda en vätska från ett varpgarn till ett väftgarn utan läckage i oönskad del av väven. Två olika garner valdes: ett monofilament av polyeten för de områden där vätskeledning ej var önskvärd och ett multifilament av Coolmax® polyester med god wickingförmåga där vätskan vara avsedd att transporteras. Tre parametrar testades; bindningen i de delar av väven som var avsedd för vätsketransport (önskad väg); bindningen där vätskan skulle övergå från ett varpgarn till ett väftgarn (vägskälet); och antalet wickande trådar (trådigheten). Åtta olika kombinationer avseende dessa parametrar testade. Samtliga parametrar hade signifikant inverkan på läckaget. Den konstruktion med minst läckage in i oönskad väg var den med bindning över två trådar i önskad väg, flotteringar i vägskälet och var tvåtrådig. Den framtagna vävens möjlighet att användas i en biosensor undersöktes genom ett försök att konstruera en elektrokemisk glukosmätare. Som elektroder valdes en silverbelagd polyamid. Vid preparering av elektroderna skedde en oväntad reaktion mellan det silverbelagda garnet och en av de ingående kemikalierna, prussian blue. Därför kunde ingen detektion av glukos ske. Det noterades även att den textila kemiska kretsens wickingförmåga försämrades då den utsattes för våta prepareringsprocesserna av elektroderna. Från experimentet med att konstruera en textil glukosmätare drogs slutsatsen att preparering av elektroderna bör ske innan invävning i den textila kemiska kretsen.

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