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  • 301.
    Dasa, Kris Triwulan
    et al.
    Universitas Gadjah Mada.
    Westman, Supansa Y.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Millati, Ria
    Universitas Gadjah Mada.
    Cahyanto, Muhammad Nur
    Universitas Gadjah Mada.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Niklasson, Claes
    Chalmers.
    Inhibitory Effect of Long-Chain Fatty Acids on Biogas Production and the Protective Effect of Membrane Bioreactor2016In: BioMed Research International, ISSN 2314-6133, E-ISSN 2314-6141Article in journal (Refereed)
    Abstract [en]

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

  • 302.
    David, Michael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hildinge, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisning: En studie av varför privatägda bolag hållbarhetsredovisar2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 303.
    Davide, Giacalone
    et al.
    University of Copenhagen.
    Wendin, Karin
    University of Copenhagen.
    Kreme, Stefanie
    Wageningen University and Research Centre.
    Fröst, Michael Bom
    University of Copenhagen.
    Wender, Bredie
    University of Copenhagen.
    Olsson, Viktoria
    Kristianstad University.
    Otto, Marie H
    University of Copenhagen.
    Skjoldborg, Signe
    University of Copenhagen.
    Lindberg, Ulla
    University of Borås, Faculty of Textiles, Engineering and Business. SP Sveriges Tekniska Forskningsinstitut.
    Risvik, Einar
    University of Stavanger.
    Health and quality of life in an aging population - Food and beyond2016In: Food Quality and Preference, ISSN 0950-3293, E-ISSN 1873-6343, Vol. 47, p. 166-170Article in journal (Refereed)
    Abstract [en]

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

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

  • 304.
    Davoodi, Ali
    et al.
    Chalmers University of Technology.
    Evertsson, Magnus
    Chalmers University of Technology.
    Hulthén, Erik
    Chalmers University of Technology.
    Bengtsson, Magnus
    University of Borås, Faculty of Textiles, Engineering and Business. Chalmers University of Technology.
    The effect of different aperture shape and material of screen deck on screening efficiency2018Conference paper (Refereed)
    Abstract [en]

    Screening is a key unit operation for the large-scale separation of materials. There are a number of different machine parameters and variables which affect the process of screening. The Discrete Element Method (DEM) is a suitable method to analyze all parameters and variables. The main benefit of using DEM for simulating the screening process is that as a particle contact model it gives the possibility to track each particle in the flow and all collisions between particles and between particles and boundaries.<br />There are a number of different materials commonly used for screen media such as rubber and polyurethane which are used in modular systems as a panel and steel is usually used as steel wire mesh but sheet metal can also be used. This paper presents how different materials used in screen decks affect the screening process. The strength and elasticity has been examined in order to study how the aperture will change with different materials and also how different shapes of the aperture and the material of screen media affect the screening performance by analyzing different material flow.

  • 305.
    de Laval, Sigrid
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ett mer kvalitetsmedvetet tyginköp2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Following bachelor thesis investigates how creative fashion houses can work to achieve a more quality aware fabric purchase. In today’s competitive market, a business must operate attentive to the consumer demands to stay profitable and quality is an important part on the agenda. Fashion houses are expected to create interesting and creative vision for every collection and in order to do so a wide range of materials is needed. To achieve the creative visions as well as a good quality level is a hard balance as all materials are different. To measure the very subjective term quality, companies use a various testing methods to determine the materials properties. The measurable results are easy to use when comparing one material to another, but hard to relate to the consumer needs. The consumer’s expectation on the garments affects the way they use it, which influence the garments durability.

     

    The primary theory consists of the empirical study, which is divided into three parts. The first part is email interviews with six European fashion houses, where they answer five questions regarding their quality assurance methods. The second part consists of three in depth interviews with respondents from one of the fashion houses, referred to as Company A. Last part is a quantitative method to analyse Company A’s test reports as well as claim list. A more quality aware fabric purchase demand the buyer to test fabrics in many stages of development. The buyer does however need to understand what the test results indicate, to be able to relate the values to the consumer needs. The research shows that one of the primary needs to achieve a good quality is to have a good collaboration with the mills. Fashion houses benefits from having good communication regarding goals, quality requirements and production planning. Fashion houses should also pay more attention to the fabrics that sell the best as the research indicated that the claims are proportional to the amount of garments sold.

  • 306.
    Denham-Smith, John
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harvidsson, Pontus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Content Marketing’s effect on customer engagement2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 307.
    Dennerlund, Daniella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gulldén, Michaela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intäktsredovisning: En jämförande studie mellan regelverken RFR 2 och K32018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Revenue recognition is of great importance to companies and is, in most cases, considered to be one of the largest accounting posts. Different accounting methods can give rise to different outcomes, which may affect the stakeholders that the company interacts with. Since January 1, 2018, a new accounting standard for revenue recognition is effective - IFRS 15. The new standard has been developed by the IASB as a step to achieve convergence through a single set of accounting standards internationally. For listed companies within the EU, it is mandatory to prepare consolidated accounts in accordance with IFRS. Thus, from a Swedish perspective, listed groups will be affected by the new revenue standard. For parent companies in listed groups, the outcome will be the same as these companies must apply the RFR 2 regulatory framework. RFR 2 complies with IFRS, but with adaptation for ÅRL and its disclosure requirements. However, for subsidiaries in listed groups there is the option to choose between the RFR 2 and K3 regulations when preparing the financial reporting. K3 is developed by BFN and only complies with the disclosure requirements that follow from ÅRL. The purpose of the study is to explain how the income statement and outcomes differ when applying K3 and RFR 2. Furthermore, the study aims at investigating how the various applications affect key performance indicators, taxation and dividend opportunities from an interest-rate perspective. To achieve this objective, three types of cases have been designed concerning contractual contracts, service assignments and sales of goods. The cases have been analyzed by applying the respective rules regarding recognition of revenues, key performance indicators, income tax and dividend opportunities using a modified stakeholder model. The method used for the study is a qualitative content analysis of abductive nature. The outcome of the cases gives rise to the conclusion that recognition of revenue is possible at an earlier stage when applying RFR 2 and the new revenue standard IFRS 15 regarding the sale of goods. However, in the case of a contractual contract, a retrenchment of recognition is given in comparison with K3 and in the case of service assignments, no distinction is made between the rules. Our conclusion is further that these differences also affect both key performance indicators, income tax to pay and dividend opportunities.

  • 308.
    Derakhshani, Armita
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bulun, Madeleine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samspelet mellan visuell butikskommunikation och butikskampanjer2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

  • 309.
    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.

  • 310.
    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.

  • 311.
    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.

  • 312.
    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.

  • 313.
    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.

  • 314.
    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.

  • 315.
    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.

  • 316.
    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.

  • 317.
    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.

  • 318.
    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)
  • 319.
    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.

  • 320.
    Dumitrescu, Delia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hörteborn (Henrysson), Erica
    Department of Architecture and Civil Engineering, Chalmers University of Technology.
    Williams, Chris
    Department of Architecture and Civil Engineering, Chalmers University of Technology.
    Zboinska, Malgorzata
    Department of Architecture and Civil Engineering, Chalmers University of Technology.
    Felbrich, Benjamin
    Institute for Computational Design and Construction, University of Stuttgart.
    Textile architecture (in)formed by wind: Design processes and tools: Workshop 92018Other (Refereed)
    Abstract [en]

    This workshop will explore the design processes and tools related to textile architecture formed by wind. On one hand, we will focus on how the internal structure of textiles can affect their behaviour and geometric expression when in movement. On the other, we will experiment with diverse tools useful for designing such textile architecture in movement, ranging from digital simulations of aesthetic expressions and behaviours, through structural property assessment, up to physical models set in motion by moving air.

    Textiles as design materials in architecture are considered formless. In tensile architecture, textiles are designed to follow a predesigned shape, with coated woven fabrics stretched until the resulting shape is virtually stiff; this to avoid deformation by wind. But what happens if we allow movement in the textile? What if wind becomes a design variable to decide upon the expression of textile architectural form? As a building material textile is starting to gain more interest in architecture. The possibility of creating seemingly endless variations of textiles with different behaviour and functionalities is very appealing from a design perspective. It is an easily transported and lightweight material and can be made from a range of different yarns, including reused textile fibres and wood, which gives it a great potential to be a sustainable choice for architecture.

    The workshop will use a combination of computational tools using C++ code, Processing code and Grasshopper to investigate fabric geometry and behaviour at scales from the knitting and weaving of individual yarns to clothes and large-scale fabric structures. At the small scale we are focusing on topology and graph theory and at the large scale the interaction of fabric and wind is of prime interest. The emphasis is on geometry, physics and artistic expression of textile in motion. Participants will be given a simple source code which can be modified, even by those with little experience of programming. Throughout the workshop participants will get a basic introduction in different textile morphologies, and the possibility to explore different textile material behaviours, from the structure and geometries of the treads in the woven and knitted textile to the shapes and application in a building scale. The relationship between these scales will be explored both physically and digitally. How does the geometry of the threads affect the overall shape? Participants will work with both computer models as well as physical models, and gain an understanding for the geometry of the textile material, learn about different ways and means of simulating textile behaviour in movement and get a comparison of the challenges brought in by each type of simulation. A large-scale model will be produced during the workshop and exhibited during the conference.

  • 321.
    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)
  • 322.
    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.

  • 323.
    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?

  • 324.
    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 1530-8057, Vol. 48, no 5, p. 954-965Article 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.

  • 325. Dural-Erem, Aysin
    et al.
    Niehaus, Kim-Laura
    Nierstrasz, Vincent
    University of Borås, Faculty of Textiles, Engineering and Business.
    Development of Probiotic Printings for Polyester Fabrics.2018In: Journal of Textiles and Engineer (Tekstil ve Mühendis), ISSN 1300-7599, Vol. 25, no 111, p. 208-213Article in journal (Refereed)
  • 326. Dural-Erem, Aysin
    et al.
    Nierstrasz, Vincent
    University of Borås, Faculty of Textiles, Engineering and Business.
    Development of coating for incorporation of beneficial spores on hospital textiles2018In: Fibres and Textiles in Eastern Europe, ISSN 1230-3666, Vol. 5, no 131, p. 59-62Article in journal (Refereed)
  • 327.
    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.

  • 328.
    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.

  • 329.
    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.

  • 330.
    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)
  • 331.
    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.

  • 332.
    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.

  • 333.
    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.

  • 334.
    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.

  • 335.
    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.

  • 336.
    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.

  • 337.
    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)
  • 338.
    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.

  • 339.
    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.

  • 340.
    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.

  • 341.
    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.

  • 342.
    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)
  • 343.
    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)
  • 344.
    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)
  • 345.
    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)
  • 346.
    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)
  • 347.
    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)
  • 348.
    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)
  • 349.
    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)
  • 350.
    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)
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