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  • 51.
    Balkow, Jenny
    et al.
    University of Borås, School of Business and IT.
    Sundström, Malin
    University of Borås, School of Business and IT.
    Produktinformation i butiken2014Report (Other academic)
    Abstract [sv]

    Det här är en studie om konsumenters behov av produktinformation i butik. Vi har testat konsumenters kännedom om QR-koder och deras intention att vilja använda QR-koder i fysiska butiker. Rapporten redogör för resultaten från intervjuer av butikskunder samt ett experiment där respondenterna har fått scanna en QR-kod med fördjupad produktinformation. De viktigaste resultat som framkommit är: • Kännedomen om QR-koder som fenomen är hög, men användningen eller benägenheten att använda dem i fysiska butiker är låg • I de fall då konsumenter kan tänka sig att använda QR-koder i butik anser åldersgruppen 12-40 år att man kan göra det om man får relevant och fördjupad produktinformation. Konsumenter över 40 år kan bara tänka sig att använda QR-koder om man får en rabatt eller prissänkning. Utifrån dessa resultat har följande kunskaper erhållits • Det finns en potential i att erbjuda kunder produktinformation i butik med hjälp av digital teknik. Främst därför att det ger ett kundvärde men också för att det underlättar för butiksmedarbetare när det är mycket kunder i butiken. • Att erbjuda digitala informationsverktyg kräver dock att konsumenterna ”undervisas” i hur man gör samt erhåller ett verkligt värde i form av trovärdig och konsumentnyttig information. • I ett övergångsskede kan konsumenter erbjudas någon form av rabatt eller prissänkning för att få dem att börja använda informationskanalen.

  • 52.
    Balorda, Milica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lee, Cecilia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Goodwillnedskrivningar före och efter finanskrisen: en jämförande studie mellan industribranschen och IT- och telekombranschen2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    IFRS 3 has had a big impact on how listed companies treat the recognition of goodwill. The underlying assumptions of the impairment tests are based on management’s estimates of the future, which could lead to subjective evaluations. When IFRS was introduced in 2005 Sweden was in a boom period, up until 2008 when the global financial crisis emerged and hence subsequent recession. A financial crisis may lead to the needs to make write-downs on both financial and non-financial assets. Therefore the authors want to examine in what way the financial crisis in 2008 affected companies' goodwill impairments. Since there are differences between the industrial sector and the IT and telecommunications sector in terms of accounting for goodwill, it is interesting to compare these sectors to examine if there are any significant differences.The purpose of the study is to examine how the recent financial crisis in 2008 affected companies' impairments of goodwill and assumptions in impairment testing, as well as the extent to which businesses disclosed about the impairment losses before and after the financial crisis to see if there are any significant differences between the industrial sector and the IT and telecommunications sector. The companies that are included in the study are companies that are listed on the Stockholm Stock Exchange. With a quantitative method, the authors have chosen to examine the annual reports of 15 companies in the industrial sector and 15 companies in the IT and telecommunications sector from the years 2006, 2007, 2009 and 2010. The authors have chosen as methods for the research a quantitative content analysis and performed statistical calculations. The parameters studied include disclosure on goodwill, total impairment losses, discount rates, growth rates and cash-generating units.It was only one of the study’s hypotheses that was correct. This hypothesis dealt with the discount rates before and after the financial crisis, were the study showed a significant difference between the IT and telecommunications sector and the industrial sector before the financial crisis compared to the period after the financial crisis. Another difference that was significant was the industrial sectors total impairment losses before and after the financial crisis, were the sector’s total impairment losses increased between the examined periods. The average discount rate in the IT and telecommunications sector increased between the examined periods and this difference was also considered to be significant. Furthermore, the study showed that the industrial sector had more extensive disclosure on goodwill impairments after the financial crisis compared with the previous period, unlike the IT and telecommunications sector that disclosed about goodwill impairments to a lesser extent after the financial crisis.This thesis is written in Swedish.

  • 53.
    Bengelsdorff, Anna
    University of Borås, School of Business and IT.
    Eyetracking för att förstå hinder för in- och utcheckning i en webbutik2014Report (Other academic)
    Abstract [sv]

    Det här är en första analys från studien som handlar om in- och utcheckningshinder för e-handelskunder. Rapporten sammanställer resultaten från 25 respondenter som fått i uppdrag att genomföra ett köp i en webbutik. Respondenterna har slumpmässigt tilldeltas uppgiften att genomföra ett köp på antingen Ellos.se, HM.com, Footway.se eller Nelly.com. Syftet med testet var att identifiera upplevda trösklar vid check-in- och check-ut-funktionen (avslut av köp). De viktigaste resultat som framkommit är: • Login och registrering är inget hinder när kunden har en ”favoritbutik” dit hon/han går ofta och handlar och kommer ihåg sina användaruppgifter. • Att ej avsluta sitt köp är mer ett beteende att lägga varor i varukorgen för att ev. gå tillbaka senare och se om det är något kunden verkligen ville ha (”kanske korgen”). • Det faktiska behovet av produkten påverkar i hög grad huruvida kunden verkligen avslutar sitt köp eller inte. • Många av respondenterna jämför pris på jämförelsesajter när det gäller kända varumärken innan man avslutar köpet. • Den viktigaste informationen som respondenten eftersöker vid check-ut-funktionen är betalsätt och att totalbeloppet är rätt. • Det är bekvämare för kunden när hon/han endast behöver fylla i personnummer, och systemet automatiskt tar fram resten. • Kunden skulle i större utsträckning tacka ja till nyhetsbrev om företaget tydligt beskrev vad personuppgifter skulle användas till samt om kunden fick information om hur ofta hon/han kunde förvänta sig få riktade erbjudanden. • Det var många steg i utcheckningen, vilket upplevdes som trögt. • Välkända webbutiker upplevdes som trygga att handla från. Välkända förknippades med att de var ”stora företag”. Mindre kända webbutiker kändes osäkra. • Leveranstiden var inte avgörande för att genomföra ett köp. Respondenterna ansåg att de flesta e-butiker idag levererar på 2-4 dagar och det var en acceptabel leveranstid. Om leveransen däremot överskred 1 vecka ville man hellre välja expressleverans om det alternativet fanns. • Flera kunder ville ha information om utlämningsplatsen med hjälp av en karta (Google-maps) – en länk så att kunden kan se var utlämningsplatsen ligger (gällde specifikt för ovana e-handlare eller nyinflyttade). • 2 eller fler paket på samma beställning är obekvämt. • Man vill ha all information samlad på en sida så man slipper att scrolla. • Det ska vara enkelt att kontrollera sin varukorg. • Om man känner sig otrygg vill man gärna också få tydlig information om vad som gäller vid returer.

  • 54.
    Bengtsson, Andréa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pietruszka, Kamila
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hot mot revisorns oberoende: en studie som berör digitalisering, konkurrens samt lagförändringar i revisorsbranschen2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The independence of the auditor is a crucial aspect of the audit industry. Independence is important for maintaining public confidence in the capital market’s functions and the credibility of financial reports. However, there are several factors that that threaten independence. There are some well-known threats since previous research, but in line with the development in the society, new threats to independence for today’s auditors arise. The purpose of the essay is to create an understanding of how the new threats; digitization, competition and changes in law can affect the auditor’s independence regarding objectivity, impartiality or autonomy. In previous research and the theoretical reference framework, the auditor’s task as well as the threats existing and new threats arising in the market are described. For the essay, a qualitative method is used to answer the purpose and in the chapter of the results presents the collected empirical evidence to give and account of the auditor’s perception of the various threat parameters. In the analysis, theory and empiricism are linked together and the discussion shows similarities between the old threats and the new ones. The conclusion of the essay is that the new threats both show similarities to existing threats as well as new trends which make these important to consider. Proposals for further research are to study the new threat of digitization as there appears to be something that increases to an extent and seems to take over auditor’s work more and more.

  • 55.
    Bengtsson, Caroline
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bäckström, Agnes
    University of Borås, Faculty of Textiles, Engineering and Business.
    CSR och transparens: två verktyg för ökad köpbenägenhet?: En kvalitativfallstudie om grön konsumtion2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    CSR and transparency are becoming two common tools for companies to highlight consumers about the company’s responsibility and sustainable work. In order for these activities to reach the consumers, a communication from the company is required. As a consumer, it may be difficult to perceive and interpret the information in a way that the company desires. This study investigates how consumers consider H&M’s marketing communication regarding these topics and how this communication affects consumers’ willingness to buy green fashion products at H&M. In the study, seven semistructured interviews were conducted with female students in the ages between 21-26. In the interviews the informants explained their opinions on the company’s marketing communication of these subjects and how they perceived H&M’s communication. After a succeeded the matic analysis of the empirical data material it has been found that the consumers had difficulty understanding H&M’s marketing communication regarding its sustainable work. The information obtained has thus been received with insufficient credibility. This is stated as not related to the level of knowledge the respondents possessed or their commitment in sustainability.

  • 56.
    Bengtsson, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wik, Sanne Maria
    University of Borås, Faculty of Textiles, Engineering and Business.
    ”I Göteborg springs det inte i rulltrapporna”: En studie om hur besökare upplever Göteborg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today’s modern society people tend to travel more due to the globalization and the fact that people are spending more money. As a result of the increasing competition within the field of tourism it has become even more important for destinations to create a clear profile and a target group when marketing destinations; it is extremely essential to have a positive image, which is genuine and perceived by visitors. This essay is written to explore how tourists experience Gothenburg as a tourist destination and how marketing is creating the city image. The study is qualitative and consists of interviews with visitors of Gothenburg to see how they perceived the city. Further one interview is performed with the communication manager of Göteborg & Co to explore how they want to be perceived by tourists. The entire essay is written in Swedish. The result of the essay shows that the image does reflect how the city wants to be perceived, but Gothenburg needs to better their marketing to gain more tourists in the future.

  • 57.
    Benjaminsson, Sandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Human resources: att beräkna värdet av volontärer på idrottsevenemang2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The essay deals with human resources and whether or not they should be treated as an asset or not for organisations and it focuses primarily on nonprofit sport organisations. Theory and empirics show that humans are an important asset in an organisation. The essay focuses on applicating the measurement of the value of personnel as an asset to nonprofit sport organisations, where the volunteers make up for a big part of the staff. In spite of it being donated workforce there are costs to consider in the usage of volunteers, which is proved in the empirics of the essay. It is made clear both by volunteers and people responsible for volunteers that some compensation, in the form of food and clothes for example, is expected by volunteers and these are significant cost to account for. Well-being and the social environment in events are shown to be of significance regarding a continued commitment from the volunteers and also to maintain a positive and motivating environment.

  • 58.
    Bensköld, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Forsman, Jessica
    University of Borås, Faculty of Textiles, Engineering and Business.
    Westerberg, Linda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Turismens påverkan: hur turism påverkar individer i ett lokalsamhälle2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Global travel has had a strong positive growth in recent years and is forecasted to increase byabout three percent per year until 2030, according to international assessments. The tourismindustry is growing at a rapid pace and has become a major source of income for manycountries, in some the largest employer. In 2013 the Swedish tourism industry had a turnoverof 284,2 billion which is an increase by 3,9 percent compared to the previous year. Due to thecentral importance of tourism worldwide, we believe that there is an interest to investigatehow the local residents at a destination are affected by its tourism. The study aims to examinehow different individuals among the local population are affected by tourism. The purpose ofthe study is to create new understanding and to develop knowledge about how individualswith different backgrounds such as occupation, age and connection to tourism experience andare affected by tourism, and thereby contribute to previous research in the field. A qualitativeresearch method was used to answer the following research question: How are individuals ata destination affected by tourism in their own community? A case study has been completedand the study used Marstrand, situated in Bohuslän Sweden, to answer the research question.Several positive and negative aspects of tourism have been identified and then analysed byusing the theories presented. The TALC model was used to determine which phase Marstrandas a destination is in. This due to the fact that the local residents’ opinion may vary dependingon the phase the destination is in and also to find out the destination´s potential fordevelopment. The study concludes that Marstrand is in the stagnation stage during highseason and the development stage during low season.The result of the study indicates that different individuals put emphasis on different aspects oftourism depending on their life situation and the connection they have to tourism.Furthermore the study shows similar results as presented in recent research made in othercountries. Although the extent of the study is not sufficient enough to draw any generalconclusions, this may indicate that individuals from a local population has a similar view ontourism, regardless of geographic location and the country's level of development.

  • 59.
    Berg, Alina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dahlström, Sebastian
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internt upparbetade immateriella tillgångar: En komparativ studie aveuropeiska korsnoterade företag på NYSE och NASDAQ2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the last decade companies, nations and economies are increasingly becoming moreknowledge oriented. Meanwhile the world globalization of economies means, to multinationalcompanies, that the holding of internally generated intangible assets is increasing and is ofincreasing importance. The globalization has led to an expansive growth of the stock marketsand has increased the number of cross-listed multinational companies. Investments ininternally generated intangible assets are capital as well as resource intensive and listing onforeign markets is seen as a suitable alternative to finance these assets. The US stock marketshave long been attractive to foreign cross-listed companies in obtaining capital, and wereconsistent with heavy regulations on accounting and reporting. IASB became the leadingstandard setter in the EU and therefore SEC chose to eliminate the conversion of necessaryprerequisite in Form 20-F for the companies operating in the US stock markets. Europeancross-listed companies avoid reporting under US. GAAP as long as they establish theconsolidated financial statements according to IFRS. The removal of Form 20-F was seen asan effect of the IASB and FASB convergence project. Opinions have been raised that theremoval was premature because the difference between the standard setters are essential,particularly in the area of internally generated intangible assets.The purpose of this study is to describe how the European cross-listed companies on the USstock markets, the NYSE and NASDAQ, account and report internally generated intangibleassets relative to market capitalization, industry and nationality. The annual report should alsohave been established with the Form 20-F. Another reason with this study is to identifydifferences in the accounting and reporting, which recognize the effects on comparabilitybetween companies. Our study is based on 40 annual reports of companies based in Europe.The methodology we’ve chosen for this study is similar to a hermeneutic approach and theannual reports are considered using a multiple case study with comparative elements. The aimis to provide a deeper understanding of the accounting and reporting of internally generatedintangible assets.This study shows the use of IFRS varies based on nationality and industry affiliation, howeverthe companies view investment as value added. And, furthermore, how the stock value affectsthe enable and the propensity for an internally generated intangible asset. Companies industryaffiliation suggests to have an impact on the propensity for the application of IAS 38, p. 57,indicating that the uniformity of the company within and between sectors is a uniquephenomenon. A negative correlation exists between uncertainty and the period of time in theinvestment process, where the effect is that the expenses attributable to internal projects areexpensed in the financial statements. The probability of obtaining future economic benefitsare higher for internally generated intangible assets which are intended for internal use, the opposite applies to external use. Informal pressure from the surrounding, which variesaccording to industry affiliation, has effected the possibility to enable the propensity. Thestudy shows that the valuation and the estimate of the future economic benefits are difficult.Companies in the healthcare industry have significant problems with such a valuation, whichmeans that they are disadvantaged as IFRS cannot be fully applied. Publishing of voluntaryand mandatory information under IFRS varies between sectors. The comparability isquestionable when the accounting and reporting of internally generated intangible assets aremerged with other intangible assets.In this study a study model was made for analyzing the data. The model is to analyze thenationality impact on the financial statements and reporting. The study shows that nationalitystill have an impact, while the results also indicate that the differences constantly are beingerased.This thesis is written in Swedish.

  • 60.
    Bergenstråhle, Alicia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svensson, Marika
    University of Borås, Faculty of Textiles, Engineering and Business.
    Röhr, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Relationsmarknadsföring via digitala kanaler: Fallstudie Xtended Business & Event2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is conducted in Swedish. The way companies are working with marketing is constantly changing. The digital development is affecting the whole society and has enabled new ways of marketing. That makes it important to keep it up in a constantly changing world. A lot of focus is on developing and maintaining relationships. This qualitative case study aims to examine the subject relationship marketing and its meaning for companies in the event business. The focus is to find out how the marketing of relationships can be used through digital channels. The result is based on a case study of the event agency Xtended Business & Event. The purpose of this study is to examine the meaning of relationship marketing for the chosen company and to find out how they can use it as a strategy through their digital channels.Semi-structured interviews has been made to collect information from ten respondents where four of them works at the company we are studying, one is an existing client and five are potential customers. The study is built on the collection of theory from the subjects of relationship marketing and digital marketing and has together with the empiricism been put together in an analysis. The study shows that the company needs time and knowledge on how to develop and implement a relationship marketing strategy.

  • 61.
    Bergholm, Albin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Islami, Fatijon
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kapitalisering av operationell leasing – en konsekvens av IFRS 162017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The International Accounting Standard for leases, IAS 17 Leases, has been criticized to enablecompanies to report off-balance sheet by reporting leases as operating leases. There has longbeen discussion about the accounting of operational leases and if they represent a fair view.These contracts cause companies to withhold assets and liabilities from the balance sheet. Fromthis issue, the IASB has created a new accounting standard, IFRS 16, which will replace the oldaccounting standard.Key features of the new standard IFRS 16 has significant changes for the lessee rather than thelessor, where regulation is more reminiscent of the previous regulatory framework. The lesseewill need to report a right of use asset and a lease liability and the current breakdown of financialand operational leasing will therefore be dissolved. In this way, the company’s strategicdecisions changes in financing the business. The lessor will not be affected by this change, hewill still need to classify leases as capital or operating in accordance with the classificationcriteria corresponding to those of IAS 17.The purpose of this study is to investigate, with constructed scenarios, how the new accountingstandard, IFRS 16 Leases, will affect corporate balance sheets together with income statementsand, in the long run, how this affects relevant financial ratios. This is examined by our tworesearch questions which seek to find the effect of the capitalization of the operating leases forcorporate balance sheet and income statement when applying IFRS 16 as well as the impact oncompany’s financial ratios.Through our scenarios we have been able to draw conclusions that answers the study’s purposeand research questions. In our study, we have shown that key ratios, such as equity and leveragewill be significantly influenced by the capitalization that IFRS 16 implies. This is based on thelease liability that companies need to report when applying IFRS 16. The examined financialratios, profit margin, return on equity and return on assets have shown in our study to be initiallylower when applying IFRS 16. However, we have drawn other conclusions about what happensover the lease period with the ratios. The key ratios will ultimately show higher returns thanIAS 17 had shown during the same period. This conclusion is based on the reallocation ofearnings impact, as depreciation, interest and amortization is made instead of expensing thelease fee.We have concluded that corporate accounting of what was previously operational leasingbecomes more complicated when IFRS 16 is applied. Transitional options to the new standardhas also opened opportunities for companies to provide a customized picture of the financialstatements to stakeholders. Based on our study, we have also drawn the conclusion that thetransition to the new standard in the long run will benefit the company’s stakeholders. In thecurrent situation, stakeholders already adjust for operational leases when calculating corporatecredit risk. The new standard means that stakeholders do not need to make these adjustmentsas the company reports a more fair picture of the financial statements.This study is hereinafter written in Swedish.

  • 62.
    Berntsson, Jennie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Widén, Nathalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Produktplacering på Instagram: attityder hos ungdomar inom Generation Z2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today's society, the internet is something that most people have access to. Social media is a popular activity on the internet and is mostly used by young people, including Generation Z. Through social media's high availability and communication capabilities, it creates new opportunities for companies that want to spread information to their target groups. Product placement is one of the marketing tools on social media that has proven to be effective in a society where people filter out advertising on a daily basis. Opinion leaders are another tool that companies use to speed up the proliferation of their communicative messages. As young people within Generation Z are comfortable and innovative, they also have a more critical and demanding approach to what is published on the internet. Therefore this essay aims to gain a deeper understanding of what kind of attitudes young people have to product-placed pictures on Instagram and also if opinion leaders on the platform have an impact on these attitudes. Issues have been formulated as the following: “What attitudes does young people in Generation Z have towards product placement on Instagram?” and, ‘’How does opinion leaders have an impact on young people in Generation Z’s attitudes on Instagram?’’. Examining product placement on Instagram was of great interest because of the fact that the application is the one that young people use the most. However, there is limited research on what kind of attitudes this age group has towards product placement on Instagram and how opinion leaders as a contributing power on this platform can affect them. In order to fill the gap of lacking data, we have presented theories in communication, impact and attitudes which will be analyzed with the results that were obtained during the implementation of two qualitative focus group interviews. It was shown that the attitudes of the young adults are mostly linked to a “value-expression function” based on the reason that they want to be able to link what has been product placed to their own social identity and values. The opinion leader has also been shown to have a major influence on the attitudes of the age group as long as they express themselves in a trustworthy way. In order for the communicative message of the product placement to approach them properly, the age group needs to feel that they can identify or relate to the opinions of the opinion leader. They also require that the product placement needs to be tailored to their needs and interests, this indicates that a so-called “utilitarian function” characterizes their attitudes.

  • 63.
    Beronius, Gabriella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Andrén, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fastighetsmäklarbranschens digitalisering: En kvalitativ studie om Instagram som verktyg för relationsmarknadsföring2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digitalization of the society is a fact and organizations must now be adaptable to where their customers are located. Along with this the ways in which we communicate have changed as well as the way you target your marketing. Already in the sixties customers begun to require products adapted to them and their requests, which revealed the need of a shift of focus in the marketing of organizations. Instead of putting the needs of the company first, organizations started to direct their attention to the needs of the customers. It all comes down to the customer and the user, who is now in charge of the evolution of the brand as well as for the underlying conditions of the interactive dialogue between them and the organization. Social media allows companies to be present and available to a larger extent than before which facilitates the opportunity to get a deeper understanding of the customers and their presence on social media. The real estate business is a complex market to operate within as the competition is very tough. This entails high demands on companies in order to stick out from the crowd and achieve visibility. Especially in a society where consumers are daily exposed to advertising and exhortation to commerce. The real estate agents most powerful communication tool is the ones who are generated from recommendation and word of mouth, which in turn is accomplished from maintaining a good relationship with customers. But what opportunities do real estate agencies have on social medias? And how can they achieve and exhort relationships through Instagram? By performing a qualitative study containing interviews with real estate agencies along with observations of their Instagram accounts, the authors of this study could deny that there was any common mode of operation between the organizations usage of the platform for building relationships. Instead the authors identified several strategies in accordance with the theory of how to engage users, which they believed the companies to be unaware of. The analysis of the Instagram accounts urged the thought of a correlation between the number of followers and the perceived reliability of the accounts as the user gives the account their faith by following - which in turn can be recognized by the follower’s followers and acquaintance. However, does the number of followers not necessary imply to more users interacting with the published content, which rather could have connection to the kind of content the account provides with.

  • 64.
    Betrus, Meja
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Aghazadeh, Farjam
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Ann-Charlott
    University of Borås, Faculty of Textiles, Engineering and Business.
    Don’t take my smart phone away2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The mobile phone as an object has a great meaning for the youth in today's society. Young people perceive their mobile phone as an extension of themselves and cannot bear the thought of being apart from it. However, in different situations such as a customer complaint handling, the young customer has no other option but to hand it in for reparation. The customer complaints is something that is unavoidable and can be seen as a failure in itself but it is the handling of the customer complaint that decide if a customer complaint has been successful or not.This study aimed to investigate the relationship between the young consumer and their mobile phone and how this relationship might affect why they perceive a customer complaint handling as failed. Trough seven conducted interviews we asked our respondents to talk about their specific customer complaint situation and how they use their mobile phone.The results showed that the main reasons why our respondents found their complaint handling as failed depended on factors such as, waiting time, additional costs, poor substitute product and unfriendly personnel. It also showed that our respondents have an attachment to their mobile phone and because of this relationship the aforementioned factors might change dependent on how attached an individual is to his or her product.

  • 65.
    Birgersson, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ragnvaldsson, Jonas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Randau, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konsumentens uppfattning av Influencer Marketing på Instagram: En experimentell studie på Source Credibility, Köpintention och Varumärkesattityd2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media has in recent years grown and become an integrated part of people's everyday lives. The growth in popularity of social media has resulted in many companies moving parts of their marketing efforts to these platforms in the hope of getting a wider and more committed audience. An effect of the increased interest in social media marketing has been to sponsor people who have large numbers of followers, also called influencers, on social media platforms such as Instagram, Twitter and Youtube. While sponsoring influencers is becoming more common, we also see that the influencer audience has begun to grow tired of the sponsored material. Earlier research on celebrity marketing has shown that there is a negative relationship between the amount of products that a celebrity endorses and the endorser's source credibility. Researchers also found that the consumer's purchase intention and brand attitude were negatively affected. Our study therefore aimed to investigate whether the same conclusions can be drawn for influencers. On the other hand, research shows that the consumer's relationship with celebrity may differ from the relationship to an influencer. Because consumers often experience that they have a relationship to the influencers that they follow on social media, this can affect the reduced source credibility that would otherwise occur when an influencer publishes a larger amount of sponsored content. Therefore, this study also aimed to investigate whether the consumer's purchase intention and attitude is influenced by the consumer following an influencer or not.In order to answer the purpose of the study, an online experiment was conducted. Participants in the study were randomized into one of two groups where they were exposed to different amounts of sponsored material. The experiment was completed with a survey and the groups were compared to see if the attitude towards the influencer, purchase intentions and brand attitude changed when the participant was exposed to a larger amount of sponsored material. The survey also enabled further analysis of how attitudes and intentions are affected by the consumer being a follower or not. The result showed that the number of sponsored posts published by an influencer does not affect the consumer's purchase intention, brand attitude or the source credibility of the influencer. However, the study found that an influencer's source credibility was affected by whether the consumer is a follower or non-follower, which in turn also affects the consumer's purchase intention and brand attitude. We also found that source credibility affects purchase intention and brand attitude in both cases. We can therefore conclude that it is less important for the consumer how many sponsored posts an influencer publishes. It is more about whether the consumer follows the influencer or not, than about how the consumer receives the sponsored material. The following thesis is written in Swedish.

  • 66.
    Bjarnevik, Therese
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Borgström, Elin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mätning och utvärdering av Eventmarknadsföring2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This business bachelor thesis deals with the subject event marketing and more focused onhow to measure and evaluate this subject within companies and organisations and whatcomplications that surround this. The study is made with a qualitative method and is based ontheories and practical examples, which are gathered through interviews at companies andorganisations.Measurement and evaluation of event marketing is sparingly researched and there is a lack ofknowledge on how to practically use this in companies and organisations. However, one cansee that the traditional marketing space is shrinking and event marketing is rising. What eventmarketing means exactly is somewhat diffuse since everyone seems to have their owndefinition of the topic - but one can briefly explain that it is about making use of events ofvarious kinds to communicate a product or a message. Even though this is a method that isoften used the result is rarely evaluated. This was not a problem a few years back but nowcompanies and organisations demand this more and more. Because of this, there is a lot ofinterest in learning more about the measurement and evaluation of event marketing.During our interviews we used an interview guide to make sure we used appropriate questionsto our respondents and to make sure we got the same information from the differentinterviews. The interview guide was created from the theory we found and was used in thefive interviews conducted at five different companies. Our respondents operate in variousindustries and thus we have gained insight from various sectors of the paper.Theory and empirical evidence indicates that there is an extremely complex topic, we haveinvestigated and therefore it has been difficult to draw any clear conclusions. What we haveobserved is that there is no coordinated truths about how measurement and evaluation is donebecause it is different depending on what industry you belong to and what your goals are withthe event. Nor are there any standardized evaluation tools, but are partly requested by bothscientists and our respondents. Moreover, we have noted that you have to set goals alreadyduring planning in order to be able to measure and evaluate afterwards. The survey alsoshows that event marketing is an appropriate method to use because you can easily get adialogue between companies and consumers where they can change attitudes and purchasingbehaviour.

  • 67.
    Bjerlemo, Caroline
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindevall, Rebecca
    University of Borås, Faculty of Textiles, Engineering and Business.
    Humankapital i års-och hållbarhetsredovisningar: Hur presenterar företag information om sin viktigaste tillgång2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Employees generate economic benefits and are a competitive advantage on the market and therefore they are considered as one of the company's most important asset. An increased interest in human capital over the past years has contributed to the fact that many companies today choose to integrate human capital disclosures in their voluntary reports. However, there is an absence of standards and guidelines of presenting human resources. The research on how companies can present voluntary information about human capital is also unexplored. The purpose of our study is to generate knowledge about how five Swedish companies with many employees present information about their human capital. We also want to acquire knowledge how the information varies between companies. We have conducted a qualitative content analysis on companies' annual and sustainability reports, where we created core categories based on previous literature, but we could also add subcategories using an abductive approach. The survey points out that there is an external interest in human resources where all companies choose to integrate human capital into their annual and sustainability reports. Although the information differs between the companies, there are also similarities and patterns can be found among the companies in their reporting.

  • 68.
    Björk, Rebecca
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    K3 versus frivilligt antagande av IFRS: Konsekvenserna på de finansiella rapporterna utifrån ett intressentperspektiv2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Due to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.

  • 69. Blombäck, Anna
    et al.
    Brunninge, Olof
    Corporate Brand Heritage in Family Businesses; Not Always About Family History2012Conference paper (Other academic)
    Abstract [en]

    In this paper we discuss how communication of family heritage in family businesses can be valuable from both corporate brand and organization identity perspectives, but also why further discussion is needed in regards to the phenomenon. The paper adds to this emerging literature by elaborating on the challenges and choices made in relation to communication of heritage in firms that have co-existing and overlapping corporate identities. A study of 55 corporate websites in Sweden and Germany is conducted. We find that firms vary in terms of how they rely on family to shape corporate brand heritage but also that the two sources of heritage are combined to support idiosyncratic corporate heritage identities and brands. To interpret our empirical findings we combine the identity discourses available in marketing, organization and social theory, and discuss implications of the choice to integrate or not to integrate family-related heritage in marketing communications. The paper represents work in progress and the sections on findings, analysis and discussions are tentative in kind.

  • 70. Blombäck, Anna
    et al.
    Brunninge, Olof
    University of Borås, Swedish School of Textiles.
    Corporate brand heritage in family businesses. Not always about the family2012Conference paper (Refereed)
  • 71. Blombäck, Anna
    et al.
    Brunninge, Olof
    [external].
    Corporate identity manifested through historical references2009In: Corporate Communications. An International Journal, ISSN 1356-3289, E-ISSN 1758-6046, Vol. 14, no 1, p. 404-419Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to focus on how firms draw on historical references in corporate marketing. The paper seeks to analyze the logic behind such efforts from a corporate identity perspective and to propose potential risks and/or benefits of doing so. The paper aims to inspire the understanding of how references to history are used in marketing and the outcome of such use. The paper mainly draws on literature relating to corporate marketing and the use of history in organizations. Combining these theories, and pointing at empirical examples, the paper clarifies why references to history can be important manifestations of corporate identity. The paper comes up with propositions concerning what consequences the reference to history in corporate marketing can have for firms' marketing strategies and business development. The paper outlines a connection among corporate identity, organizational identity, and image through corporate communications. It suggests that among the range of corporate characteristics, historical references can be particular valuable for corporate communications thanks to the reliability age can provide (as opposed to liabilities of newness). Still, elaborations suggest that the planned use of historical references has both pros and cons in terms of business development. Despite the notion that history, as an inevitable and distinctive firm feature, can play an important role in corporate marketing, research on the topic is quite scarce. This paper offers some remedy to this gap by elaborating on the internal and external rationales for applying historical references and how these can be explained in connections between corporate identity and history.

  • 72. Blombäck, Anna
    et al.
    Brunninge, Olof
    Family and business heritage entwined: how family businesses rely on heritage to compose corporate identity2011Conference paper (Other academic)
    Abstract [en]

    Delahaye et al (2009) recognize the importance of corporate history as a specific genre that plays a key role in constructing identity and shaping corporate communication. While many firms use corporate history statements in their communications, the content and purpose of using these can differ. In this paper we focus particularly on corporate history statements on websites – viewing these as instruments for creation and maintenance of heritage identities and brands. In family businesses, history issues are particularly salient as the history of the family and the company are often entwined. We maintain that this entwinement provides a particular basis for creation and maintenance of heritage-based corporate identities and brands and our aim is to uncover how the combination of family and corporate history is-/can be leveraged in heritage identities and branding. In addition to the heritage literature our discussion and basic assumptions draw on the notion of dual and hybrid identities, which reveals how seemingly disparate identities can both coexist and interrelate in an organization. To promote our discussion we identify and analyse corporate history statements, as presented on corporate websites, in Swedish and German family firms. We study the types of statements (family and/or business related) and the focus of these. As an outcome of our study we aim to reveal how family and business heritages can interplay to generate idiosyncratic and competitive corporate identities. In addition, we aim to identify dimensions that help to understand similarities and differences of corporate history statements. Our main findings cover where history is addressed (mainly the 'about us' sections of websides, less frequently on the entry page) and what aspects of history are addressed/not addressed. The cases we have examined vary as to whether the family history and the business hostory are addressed separately or if the interplay between the two is emphasized to construct a corporate heritage identity.

  • 73. Blombäck, Anna
    et al.
    Brunninge, Olof
    University of Borås, Swedish School of Textiles.
    The dual opening to brand heritage in family businesses2013In: Corporate Communications. An International Journal, ISSN 1356-3289, E-ISSN 1758-6046, Vol. 18, no 3, p. 327-346Article in journal (Refereed)
    Abstract [en]

    Abstract Purpose – This paper seeks to uncover why and how the combination of family and company history in family businesses implies idiosyncratic opportunities in the process to uncover, activate, and nurture heritage-based corporate identities and brands. Design/methodology/approach – The discussion is specifically informed by the literatures on brand heritage, family business, and the notion of hybrid identities. To illustrate this typology of history communication in family businesses the paper relies on web site observations in Sweden and German-based family businesses. Findings – Based on the construct of brand heritage, the paper clarifies why the entwinement of family and business provides fertile ground for brand heritage. The presentation of a typology of ways to communicate family, business and family business history respectively further reveals the varying openings and practices of family businesses in this area. Research limitations/implications – The paper primarily takes an external marketing orientation and is conceptual. Practical implications – The distinction of two sources of brand heritage in family businesses and the typology of approaches to reflect history in corporate communications should be of interest for practitioners. The findings can serve as an eye-opener and instrument in the planning of strategic marketing. Originality/value – The paper focuses on brand heritage and heritage branding from a family business perspective. Being hybrid identity organizations, characterized by entwinement of family and company history, family businesses offer particular perspectives to the heritage brand discussion. Keywords Brand heritage, Branding, Corporate communication, Corporate identity, Family business, History, Family firms, Germany, Sweden

  • 74. Blombäck, Anna
    et al.
    Brunninge, Olof
    University of Borås, Swedish School of Textiles.
    Melander, Anders
    Executive interventions in the corporate value process2013Conference paper (Refereed)
  • 75. Blombäck, Anna
    et al.
    Brunninge, Olof
    University of Borås, Swedish School of Textiles.
    Melander, Anders
    Imprints, Self-reinforcement and Active Reinforcement: The Case of Corporate Value Statements.2013In: Self-Reinforcing Processes in and Among Organizations / [ed] Jörg Sydow, Georg Schreyögg, Palgrave Macmillan , 2013Chapter in book (Refereed)
    Abstract [en]

    The concept of organizational imprinting (Stinchcombe, 1965) refers to the long-term effects of founding conditions on an organization’s structure, strategy, and other features. While Stinchcombe’s original work mainly referred to overall social structures in the new firm’s environment, more recent research has highlighted the agency-driven nature of imprinting processes (Johnson, 2007) and particularly emphasized the role of firm founders on such processes (Boeker, 1989). Recent research on imprinting has also emphasized that the birth of a firm is not the only point in time when imprinting may occur (Van Driel & Dolfsma, 2009). From the very beginning, imprinting research has distinguished between the imprinting process as such and the retention of imprints through traditionalizing forces during later phases of the firm’s life cycle (Stinchcombe, 1965). In this chapter we focus on the retention and the possible reinforcement of imprints. One category of imprints that is typically attributed to founders is that of corporate values. Schein (1983; 1985) as well as Kimberly and Bouchikhi (1995) emphasize that the values of start-up firms are often strongly influenced by the personal values of the founder. At least during the tenure of the founder, it is quite likely that the imprints he or she has made will survive (Boeker, 1989). At the same time, there are forces that may dilute founders’ values over time. These include the increasing cultural fragmentation of a growing firm (Smircich, 1983) or the hiring of external managers (Schein, 1983). In order to understand the long-term survival of imprints, it is therefore important to investigate, how and under what circumstances founders’ imprints are reproduced over time in an organization. In this chapter we explore the role of formal corporate value statements in the retention and reinforcement of values imprinted on the organization. Value statements can be seen as a deliberate attempt to offset a self-reinforcing process that stabilizes values. Following Schein (1983), we argue that value statements represent artifacts that mirror – or at least claim to mirror – the values that the founder originally imprinted on the organization. Empirically, we are going to study the cases of three Swedish firms from different industry contexts that have initiated processes of formulating corporate value statements. In the remaining parts of the chapter we outline our frame of reference and methodology before presenting the three cases. These are going to be analyzed, linking back to the theoretical framework, before rounding off the paper with conclusions.

  • 76. Bodenfors, Sven-Olof
    et al.
    Ekström, Brita-Lena
    Sommar, Ingrid
    Svengren Holm, Lisbeth
    University of Borås, Swedish School of Textiles.
    Design Management i teori och praktik2014In: S+B Sandin Bülow. Designentreprenörer., Bokförlaget Arena , 2014, p. 63-72Chapter in book (Other academic)
    Abstract [sv]

    ”När man inte står för något faller man för vad som helst.” Det är ett citat som kan gälla många områden, till exempel politik, men även företagande och design management. Det kan lätt kopplas samman med varumärkeslogiken och brand management. Starka varumärken står för något specifikt och kan stå emot externa och interna kriser. Men inte hur länge som helst. Det krävs ett gediget arbete bakom kulisserna i ett företag för att åstadkomma och upprätthålla ett starkt varumärke. Detta arbete kan betecknas design management. Företaget Materia och dess grundare Lars Bülow och Kersti Sandin Bülow, som har betonat vikten av design management i sin ledar- och företagsfilosofi är ett bra exempel på detta. Design management har som begreppspar inte fått samma spridning som brand management, inte heller samma status, trots att brand management till stora delar bygger på samma princip och idé som design management. Detta kapitel visar den teoretiska utveckling av design management och designtänkande och hur det har praktiserats i ett antal framgångsrika företag, där Materia är ett intressant svenskt exempel.

  • 77.
    Borg, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pettersson Bråthe, Evelina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att bygga en destinations varumärke: en studie om hur Destination Marketing Organizations använder sociala medier2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Never before has it been as important for destinations to use social media in a strategic andefficient manner. The digital change has made it possible for brands’ social media followersto express, exchange and share their opinions about the brand to others. This way ofexchanging information is called Electronic Word of Mouth (eWOM).A gap in the existing literature is research that explains how social media and eWOM arestrategically used in brand building of destinations. The purpose of the study is to describehow Destination Marketing Organizations (DMO´s) in Sweden use social media and eWOMas a tool for building the destination brand. The study has a qualitative research strategy andthe data has been collected from semi-structured interviews and documents from the DMO´sVisit Sweden and Visit Varberg. The conclusion of the study is that both of the DMO´s utilizeseveral different types of social media in order to obtain knowledge about, inspire and engagetheir target groups and build their brands. Both of the DMO´s believe that working withindependent ambassadors is a genuine way to build the brand of the destination and spread thebrand message through eWOM through social media. What separates them from each other istheir strategic work regarding social media. This, since Visit Sweden has developed a digitalstrategy to build the brand of Sweden using social media. The study is made in swedish.

  • 78.
    Boström, Camilla
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Gabriella
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ekström, Sofia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vem är Göteborg?: En undersökning om Göteborg som turistdestination2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the development in the charter industry over the last decades, marketing companies must create ways to make a destination stand out against others to potential tourists. Some researchers argue that brand personality is a good tool to use for this purpose. In this essay written in Swedish, we explore tourism in Gothenburg based on personality traits. One qualitative data collection is gathered from interviews with two marketing employees at Göteborg & Co, while a quantitative survey was also completed with tourists visiting the city. The results show that personality traits that are desired by Göteborg & Co marketing, match the personality traits of tourists visiting the city.

  • 79.
    Brandt, Erika
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dahl, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Varumärkets betydelse vid köp av kläder på internet: Ur ett konsumentperspektiv2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    E-handeln ökar ständigt och inte minst när det kommer till klädbranschen. Konsumenter värderar tillgängligheten och utbudet som internet erbjuder. Dock upplever konsumenter en större risk med att handla på internet jämfört med en fysisk butik. Det beror på att den fysiska interaktionen mellan produkt och konsument försvinner. Konsumenter känner då en större risk för att produkten inte ska uppfylla deras förväntningar. De måste förlita sig på något annat än den fysiska interaktionen. När konsumenter känner en risk inför ett köp så kommer de att söka efter mer information på internet. Informationen kan fungera som en kompensation för den förlorade fysiska interaktionen. Varumärket kan också påverka konsumenter när de ska handla kläder på nätet. Syftet med den här studien är att undersöka varumärkets betydelse vid köp av kläder på internet. Studien tar upp hur varumärket reducerar risker för konsumenten och hur sökprocessen påverkas. För att få en djupare förståelse för det så undersöks även konsumenters motiv till köp på internet och hur varumärket påverkar dem. Studien har genomförts med hjälp av 10 stycken semi-strukturerad intervjuer med kvinnliga respondenter i åldern 20 till 30 år. Dessa respondenter valdes genom ett målstyrt urval. Under intervjuerna fick respondenterna berätta om vad de har för motiv till att köpa på internet, hur deras sökprocess ser ut samt vad de känner för upplevda risker med att handla på internet och hur dessa skulle kunna minska. Respondenterna beskrev även vad de tror att varumärket har för påverkan på dem. Studiens resultat visar att varumärket har en stor betydelse för konsumenter vid köp av kläder på internet. Det finns inte ett motiv till att genomföra ett köp på internet utan ett känt varumärke. Konsumenter kopplar köp av kläder på internet med hög risk, de förlitar sig då på varumärket när den fysiska interaktionen är förlorad. Konsumenter ser varumärket som en garanti för kvalitet och känner ett förtroende för det. Samtidigt som varumärket reducerar de upplevda riskerna kortar det också ner sökprocessen på internet. Konsumenter känner sig tillfredsställda med den informationen varumärket ger. Varumärket är alltså det som bringar fram mest förtroende för att ett plagg ska uppfylla förväntningar vid köp på internet.

  • 80.
    Brodin, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cosic, Amra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kulturens inflytande på CSR: en undersökning av amerikansk och japansk hållbarhetsrapportering2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Globalization and the recent evolution of CSR has led to the need for harmonization of sustainability reporting, similar to the harmonization of financial reporting. This would both encourage the engagement for CSR and also facilitate decision making for investors. The idea of CSR is strongly influenced by the Anglo-Saxon and European views of justice, democracy and social structures. Regarding sustainability reporting, there are several internationally accepted standards and guidelines, one of which is GRI. Despite the existence of these guidelines, the dilemma of harmonization remains as sustainability reporting differs between countries due to differences in cultural values. In this study two countries with different corporate cultures will be examined, United States and Japan. The development of CSR has been led by western countries and organizations and is mainly influenced by the Anglo-Saxon view of social structures. Japan, on the other hand, started practising CSR as late as 2003 and with these differences in mind it is relevant to assume that a global course of action does not exist. With this background, the purpose of this study is to examine whether there are differences in sustainability reporting among the countries and if these differences can be explained by their cultural characteristics. The methods used for the study are a quantitative content analysis followed by a discourse analysis. The results from the study show that both companies examined are compliant with the G4 guidelines. The differences that could be found was that the Japanese organization reports more on the subject of social sustainability compared to the American one. Conversely the American organization reports more on the subject of economic sustainability than what could be read from the Japanese CSR-report. An attempt to connect these differences to cultural inequalities was made through an analysis of the rhetoric of the CSR-reports. The conclusion of this discourse analysis was that the strong cultural characteristics might have disappeared due to the fact that large companies become more and more global.

  • 81.
    Brorsson, Olivia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Henriks, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svärd, Philip
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avskaffandet av revisionsplikten för små aktiebolag: konsekvenserna2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The language of the essay is Swedish. The audit obligation was introduced in Sweden on January 1, 1983, which meant that all newly established limited companies should appoint an auditor. On November 1, 2010, the law of the limited audit obligation was introduced. The change of the law meant that fewer companies would be included in the audit obligation. Companies included in the audit obligation must achieve at least two of three following limit values, which are more than 3 employees, more than 1.5 million SEK in total assets and more than 3 million SEK in net sales. Our qualitative study focuses on organizations and authorities affected by the audit obligation. We have chosen to study their current attitude towards auditing and their views on the usefulness of the audit. In our frame of reference, we have described previous studies and two scientific theories, which are stakeholder theory and legitimacy theory. We performed semi-structured interviews with audit firms, Skatteverket, Ekobrottsmyndigheten, the organization Företagarna, a bank and a small company with auditor and one without. The conclusion that can be drawn from our study is that the concern was greater before the change of the law than the outcome became. The limits are still quite low, so organizations and authorities have not been affected by the abolition as much as they feared. We have come to the conclusion that companies lose their stamp of quality and legitimacy towards their stakeholders. A positive consequence that arose after the abolition is the option that the abolition meant. Companies are given a new opportunity to ensure the best of the company. Despite many different answers, our conclusion is that the consequences have not become so noticeable. However, we see more consequences when companies not want audit.

  • 82.
    Brorström, Björn
    et al.
    University of Borås.
    Ekström, Karin M.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Löfström, Mikael
    University of Borås, Faculty of Textiles, Engineering and Business.
    Eklund, Stefan
    Borås Tidning.
    Hållbar framtid: en seminarieserie om hållbart företagande2015Report (Other academic)
    Abstract [sv]

    Under 2012 och 2013 genomfördes fyra seminarier under huvudrubriken Hållbart

    företagande som ett samarrangemang mellan Borås Tidning och Högskolan

    i Borås. Uppmärksammade och inflytelserika företagsledare och samhällsaktörer

    i regionen föreläste om sina erfarenheter av verksamhetsutveckling och uppfattningar

    och tolkningar av innebörden av begreppet hållbar utveckling. Föreläsningarna

    följdes av paneldiskussioner och frågor och kommentarer från seminariedeltagarna.

    Seminarierna dokumenterades och följdes upp med personliga intervjuer i

    form av sju porträtt med fokus på uppfattningar om hållbar utveckling och vilka

    utmaningarna är för samhälle och företag. De sju beskrivningarna och porträtten

    har sedan tillsammans med intryck och observationer vid seminarierna legat

    till grund för fyra kapitel författade av gruppen bakom seminarieserien. Mikael

    Löfström, universitetslektor i företagsekonomi, skriver om gränser för hållbart

    företagande, Karin M. Ekström, professor i företagsekonomi, om innebörden

    och betydelsen av möten, Stefan Eklund, chefredaktör på Borås Tidning, om

    den digitala människan och Björn Brorström, professor i företagsekonomi, om

    den egentliga innebörden av hållbar utveckling. Därefter ombads författaren och

    journalisten Göran Greider att skriva ett slutord baserat på samtliga texter och

    utifrån egna perspektiv på hållbar utveckling.

    Alla dessa delar är samlade i rapporten Hållbar framtid. Den publiceras i Högskolan

    i Borås rapportserie Vetenskap för profession, vars syfte dels är att sprida

    kunskap om resultat av pågående och avslutad forskning vid högskolan, dels medverka

    till debatt om förhållningssätt till utbildning och forskning och högskolors

    och universitets roll och ansvar för en gynnsam samhällsutveckling.

    Denna rapport kommer förhoppningsvis att ligga till grund för diskussioner

    kring innebörden och nödvändigheten av hållbar utveckling i en bred bemärkelse.

  • 83.
    Brunius, Carl
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lind, Isak
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lowering entry barriers in a digital era: A qualitative study about the Swedish fashion industry’s international expansion with Affiliate Marketing.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The internet and the rise of e-commerce have changed the foundation for how Swedish fashion companies operates. The shift has simplified for businesses to reach foreign customers who are vital for the fashion companies as the Swedish market is too small to nurture all existing companies.

    To expand abroad often requires plenty of resources to overcome structural entry barriers. One marketing tool that Swedish fashion companies have used to avoid high expenditures is Affiliate marketing, a cost-effective digital marketing instrument.

    Therefore, is the purpose of this study to broaden the discussion about Affiliate marketing. Furthermore, this thesis will try to understand how Swedish fashion companies have incorporated Affiliate marketing to overcome market entry barriers.

    The result from the empirical findings gave indications that Affiliate marketing has had an impact on the Swedish fashion companies’ expansion. It was important for the interviewed companies to collaborate with different bloggers and websites, to create a certain awareness about the companies’ products on the new markets. The study also showed that Affiliate marketing could lower entry barriers by itself but also exposes businesses to new barriers as logistic- and payment solutions that must work simultaneously. The outcome of the study shows that it is significantly important for a Swedish fashion company to have a proper logistics- and payment system in place before a company implements Affiliate marketing, as the method will otherwise prove ineffective.

  • 84.
    Brunninge, Olof
    [external].
    Organisational Self-understanding and the Strategy Process: Strategy Dynamics in Scania and Handelsbanken2005Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis investigates the role of organisational self-understanding in strategy processes. The concept of organisational self-understanding denotes members’ understanding of their organisation’s identity. The study illustrates that strategy processes in companies are processes of self-understanding. During strategy making, strategic actors engage in the interpretation of their organisation’s identity. This self-understanding provides guidance for strategic action while it at the same time implies understanding strategic action from the past. Organisational self-understanding is concerned with the maintenance of institutional integrity. In order to achieve this, those aspects of self-understanding that have become particularly institutionalised need to develop in a continuous manner. Previous literature on strategy and organisational identity has put too much emphasis on the stability/change dichotomy. The present study shows that it is possible to maintain continuity even in times of change. Such continuity can be established by avoiding strategic action that is perceived as disruptive with regard to self-understanding and by providing interpretations of the past that make developments over time appear as free from ruptures. Self-undertsanding is hence an inherently historical phenomenon. Empirically, this study is based on in-depth case studies of strategy processes in two large Swedish companies, namely the truck manufacturer Scania and the bank Handelsbanken. In each of the companies, three strategic themes in which organisational self-understanding has become particularly salient are studied.

  • 85.
    Brunninge, Olof
    [external].
    Using history in organizations: How managers make purposeful reference to history in strategy processes.2009In: Journal of Organizational Change Management, ISSN 0953-4814, E-ISSN 1758-7816, Vol. 22, no 1, p. 8-26Article in journal (Refereed)
    Abstract [en]

    Abstract This paper aims to explore how organizational actors make reference to history and how they use historical reference purposefully in order to affect strategy-making. The paper draws on in-depth case studies on two Swedish MNCs. Data have been collected through 79 interviews as well as participant observation and archival studies. Organizational actors purposefully construct and use history in order to establish continuity in strategy processes. The use of historical references legitimizes or delegitimizes specific strategic options. Two old firms with a clear interest in organizational history have been studied. Future research on additional companies, including young firms and firms with less interest in history, is needed. Practical implications – The purposeful use of history can be a powerful tool for managers to influence organizational change processes. Very little research on the use of history in business organizations has so far been done. In an interdisciplinary manner the paper introduces concepts from research in history to management research. Based on two rich case studies the paper contributes by outlining what role different uses of history play in strategic and organizational change.

  • 86.
    Brunninge, Olof
    et al.
    [external].
    Bueno Merino, Pascale
    Grandval, Samuel
    Gestion de la tension entre renouvellement des compétences et identité de l'entreprise: le cas ets des groupes de protection socile2011In: Économies et Sociétés, ISSN 0013-0567, Vol. K 14, no 4, p. 617-639Article in journal (Other academic)
    Abstract [en]

    L'objectif de ce papier est d'appréhender le rôle de l'identité organisationnelle dans la configuration de l'architecture des compétences. S'agit-il d'un levier ou bien d'un frein dans l'intégration simultanée de plusieurs thèmes architecturaux ? Afin d'illustrer notre réflexion, nous considèrerons le cas des stratégies de fusion des groupes de protection sociale français, caractérisés par une forte identité paritaire et non lucrative. Soumis à de nouvelles contraintes réglementaires, ces derniers sont tenus de reconfigurer leur modèle d'affaires et donc leur architecture de compétences.

  • 87.
    Brunninge, Olof
    et al.
    University of Borås, Swedish School of Textiles.
    Melander, Anders
    Det entreprenöriella familjeföretagets uppgång och fall2012In: Familjeföretagande: affärer och känslor / [ed] Ethel Brundin, Anders W. Johansson, Bengt Johannisson, Leif Melin, Mattias Nordqvist, SNS förlag , 2012, p. 45-68Chapter in book (Refereed)
  • 88.
    Brunninge, Olof
    et al.
    University of Borås, School of Business and IT.
    Melander, Anders
    Family-Firm Identity Across Generations: The Swedish Pulp and Paper Firms MoDo (1872-1990) and Korsnäs (1855-2011)2012In: History by Generations: Generational Dynamics in Modern History / [ed] Hartmut Berghoff, Bernd Weisbrod, Uffa Jensen, Christina Lubinski, Wallstein-Verlag , 2012Chapter in book (Refereed)
    Abstract [en]

    The chapter builds on a longitudinal study of two family-owned Swedish pulp and paper firms: MoDo and Korsnäs. Drawing on the concept of "family firm identity" we investigate how the character of the two firms as family businesses has been sustained over generations and through changes in the firms' startegies and business contexts. We conclude that the concept of family firm identity needs to be applied in a differentiated manner in order to capture the reality of family busineeses. Based on our cases we identify three dimensions along which family firm identity differs: 1) explicit vs. implicit family firm identity, 2) owbership vs. management oriented family firm identity and 3) general vs. specific family firm identity.

  • 89.
    Brunninge, Olof
    et al.
    Jönköping International Business School, Jönköping.
    Nordqvist, Mattias
    Ownership structure, board composition and entrepreneurship: Evidence from family firms and venture-capital backed firms2004In: International Journal of Entrepreneurial Behaviour & Research, ISSN 1355-2554, E-ISSN 1758-6534, Vol. 10, no 1/2, p. 85-105Article in journal (Refereed)
    Abstract [en]

    The purpose of this article is to investigate how ownership structure, especially family and/or venture-capital involvement, as well as entrepreneurial activities, defined as strategic change and renewal, help explain the involvement of independent members on boards of directors. The CEOs of 2,455 small and medium-sized, private enterprises from practically all industries were contacted in a telephone survey, resulting in an exceptionally high response rate. The findings reveal that family firms are more reluctant to involve independent directors on their boards than non-family firms, that presence of venture capitalists increases the frequency of independent board members and that ownership has an impact on board roles. The results do not support the hypothesised relationship that independent directors enhance entrepreneurial activities. One implication of our study is that the often-argued-for strategic contribution of outsiders to the boards in family firms may be overemphasised. Another implication is that family firms that choose to acquire additional capital should be aware that this could result in a change in the board composition and the loss of control of the business. However, new and external owners' inclusion on the board seems to be negotiable since there are also venture capitalists that do not insist on board representation.

  • 90.
    Brunninge, Olof
    et al.
    Jönköping University.
    Nordqvist, Mattias
    Jönköping University.
    Wiklund, Johan
    Jönköping University.
    Corporate governance and strategic change in SMEs: The effect of ownership, board composition and top management teams2007In: Small Business Economics, Vol. 29, no 3, p. 295-308Article in journal (Refereed)
    Abstract [en]

    This paper investigates how governance mechanisms affect the ability of small- and medium-sized enterprises (SMEs) to introduce strategic change. Previous research typically assumes that governance mechanisms operate independently of each other. Building on agency theory and insights from the literature on small firm governance, we hypothesize that governance variables related to ownership, the board of directors and the top management team all affect strategic change and that it is important to examine the interaction effects of these governance mechanisms. Using a longitudinal sample of over 800 SMEs, our general logic and hypotheses are supported by the analyses. We find that closely held firms exhibit less strategic change than do SMEs relying on more widespread ownership structures. However, to some extent, closely held firms can overcome these weaknesses and achieve strategic change by utilizing outside directors on the board and/or extending the size of the top management teams. Implications for theory and management practice in SMEs are discussed.

  • 91.
    Brunninge, Olof
    et al.
    University of Borås, Swedish School of Textiles.
    Wramsby, Gunnar
    University of Borås, Swedish School of Textiles.
    Avoiding to get stuck in a successful business model. Business model adaptation at a high technology textile company2013Conference paper (Refereed)
    Abstract [en]

    AIM The development of successful business models has become recognized as an important element of entrepreneurial processes (George & Bock, 2011). Business models are depicted as loci of innovation shaping the mechanisms that derive value from business opportunities (Amit & Zott, 2001; Chesbrough & Rosenbloom, 2002). Yet, a major challenge even for entrepreneurial firms with successful business models is to avoid getting stuck in their business model in situations where environmental changes call for business model alignment or where an established business model might be an obstacle to pursuing new opportunities. While firms need to adapt and change their business models, we know that organizations tend to get stuck in their early strategies and structures (Hannan & Freeman, 1977) and that firms may get locked into previously successful paths (Sydow; Schreyögg & Koch, 2009). Hence, Johnson et al. (1996) propose that new business models are most likely to emerge with new organizations. The present paper aims at exploring how innovative firms can avoid getting stuck in their business models. As a theoretical lens we are going to use the literature on path dependence that allows analyzing why firms get locked-in on specific patterns, but also how such lock-ins can be avoided. CONTRIBUTION Being a buzzword during the time of the dot.com bubble (Magretta 2002), the ‘business model’ concept has become widely used among practitioners and in normatively oriented publications (Casadesus-Masanell & Ricart 2011; Johnson et al. 2008; Magretta 2002). So far, research on business models suffers from a lack of consensus as to what business models actually refer to (Morris et al. 2005), leading to a fragmented body of knowledge (George & Bock 2011) that is sometimes characterized by conceptual obscurity (Hedman & Kalling 2003). There have been attempts to bring more clarity and coherence to the use of the business model concept, most notably George & Bock’s (2011) recent article where they both review the existing business model literature and make an attempt to investigate how practitioners actually use the concept. Their literature review identifies six major themes, focusing on product and service design, the deployment of resources, narrative accounts of business models, innovation frameworks, transaction structures, and the enactment of opportunities. The findings relating to practitioners’ business model conceptions are no less diverse, yet they identify an emphasis on the pursuit of opportunities. George & Bock (2011), warn that if the business model concept comprises too many aspects, it may be difficult to distinguish business models from other management concepts such as strategy. Their solution is to propose a business model definition related to the enactment of opportunities. On the other hand, a primarily opportunity-based definition leads to the question, if such phenomena are not yet sufficiently addressed in classical conceptions of entrepreneurship (e.g. Stevenson 1995). Morris, Schindehutte & Allen (2005), thus choose to emphasize the logic of profit generation in their conception of business models. While the enactment of a business opportunity is important for any business model, it is only the inclusion of the profit generation logic that clearly distinguishes the business model from other concepts. It is undisputed that in a changing environment. Business models have to be changed or even replaced in order to sustain the success of the firm in the long run (Brunninge & Achtenhagen 2011, Doz & Kosonen 2009; Johnson, Christensen & Kagerman 1996). Still, we have rather little knowledge relating to the question how such dynamic adaptation of business models is created in practice. Johnson et al. (1996) distinguish between reactive and opportunity driven business model changes. In general, they see severe obstacles to change in established organizations. Hence, they have relatively little to say about how business model change can be accomplished in established firms. Their description of inertia comes close to the phenomenon of organizational path dependence (Sydow, et al. 2009). The literature on path dependence goes back to the work of (Arthur 1989; David 1985) departing from the assumption that increasing returns, i.e. a positive feedback process that eventually results in a lock-in where changes of the selected solution become hard, if not impossible, to bring about (Sydow, Schreyögg & Koch 2009). It is thus essentially initial success that leads to inertia, making an effective business model a potential trap preventing future change. A key element of path dependent processes is a narrowing down of options that result from the increasing returns generated by a specific solution. Method As indicated initially, our emphasis in this paper lies on the change of business models. Despite some contributions on this issue (Brunninge & Achtenhagen 2011, Doz & Kosonen 2009; Johnson, Christensen & Kagerman 1996), surprisingly little has yet been done to understand what makes business models changeable and how business model change can be accomplished. In order help filling this gap we have conducted a longitudinal single case study of an entrepreneurial firm. Case studies are particularly suited for research on change processes, as they capture longitudinal developments in context (Pettigrew 1990, 1997). As they allow for empirically-based exploration, they are particularly suited for relatively novel research topics (Eisenhardt 1989) such as business models. Our case company Oxeon, was founded in 2003 by a team of three entrepreneurs and is based in Borås/Sweden. It has so far been focusing on developing, producing and marketing a specific type of carbon-fiber based composite textiles. Two members of the entrepreneurial team were students to one of the authors of this paper, who has been able to follow the development of Oxeon since the time before the company’s formal start-up. Over time, the entrepreneurs have documented the development of their firm and in particular its business model. We have had access to this written documentation. In addition we conducted semi-structured interviews with all three entrepreneurs. Based on the data, we constructed a case study covering the development of the firm over a period of 10 years. Results & Implications Our paper provides in-depth insight into the development process of an entrepreneurial firm’s business model. The Oxeon case reveals that any change in a business model enables and constrains the pursuit of future business opportunities. Choices entrepreneurs are making along the way result in the business model taking shape. While choices, such as Oxeon’s opting for carbon fibre created opportunities, but at the same time it also implied that potential opportunities associated with other materials were foregone. What is interesting about Oxeon’s choice however, is that the choice of carbon fibre left relatively many application opportunities open as opposed to the alternative options the company had. Likewise, choices to engage in raw material manufacturing, machine production as well as the combination of producing carbon fibre as well as licensing the process to customers avoided the typical narrowing down of options that tends to be typical of path dependent processes. In relatively short time, Oxeon pursued various business opportunities in manufacturing, machine development and raw material manufacturing. Likewise different revenue generating mechanisms, i.e. sales and licensing were applied simultaneously. The entrepreneurs themselves emphasize that that they consciously strive for leaving many options for the future development of their business model open. They just consciously seek to avoid the risk of lock-in to a path dependent development. While the path-dependence literature has recently been pointing at the fact that paths can actually be unlocked Ericson & Lundin (2013), the option of avoiding lock ins in the first place seems far more attractive to entrepreneurs that want to retain the strategic flexibility of being able to adapt and change their business model. Even though the Oxeon case does not mean that firms can retain an unlimited range of options for business model change, the conscious choice to pursue paths that allow for many future options creates a lot of possibilities for pursuing new business opportunities and for aligning the business model with environmental changes. Entrepreneurs who are aware of this, can adapt their business model in a way that always keeps a wide range of business opportunities open. So far the business model literature included few in-depth longitudinal studies exploring the dynamic adaptation of business model and the role of individual entrepreneurs in such processes. With our paper we show how the development of a business model evolves over time and how entrepreneurs can maintain a high flexibility in their business model by keeping options for a wide spectrum of future choices open.

  • 92.
    Brunninge, Olof
    et al.
    University of Borås, Swedish School of Textiles.
    Wramsby, Gunnar
    University of Borås, Swedish School of Textiles.
    Avoiding to get stuck in a successful business model: Dynamic business model adaptation from a path dependence perspective2014Conference paper (Refereed)
    Abstract [en]

    Abstract The phenomenon of business models is receiving increasing attention in entrepreneurship research. One central challenge in the literature on business models is the question how business models can remain flexible in a changing business context. While there is agreement among scholars that business models need to be adapted, experience shows that successful business models often become inert as firms mature. In this paper we draw upon path dependence literature to discuss how firms can avoid getting stuck in their business model. We identify the options of (1) either unlocking locked-in business models or (2) avoiding the occurrence of a lock-in. We elaborate on business model development along the cases of three Swedish textile companies. The pursuit of unplanned opportunities narrows down the scope of available options and leads to the emergence of a path. On the other hand, business models also include strategic options that widen the past or at least help avoiding a complete lock-in.

  • 93.
    Brunninge, Olof
    et al.
    University of Borås, Swedish School of Textiles.
    Wramsby, Gunnar
    University of Borås, Swedish School of Textiles.
    Continuous business model adaptation. The case of a high-growth Swedish textile company2012Conference paper (Refereed)
    Abstract [en]

    Continuous business model adaptation The case of a high-growth textile company (extended abstract) It is only recently that research on business models has become a topic in major journals (Chesbrough 2010; George & Bock 2011; Pauwels & Weiss 2008; Teece, 2009; Zott & Amit 2007, 2008). For several reasons, the business model topic is particularly interesting to entrepreneurship research. Newly started companies need a business model in order to achieve success in the market. When it comes to entrepreneurial processes, shaping a business model is closely linked to opportunity creation (George & Bock 2011). As the academic discourse on business models is still quite young, it is little suprising that the field is still characterized by fragmentation and conceptual unclarities (Morris et al. 2005; George & Bock 2011). With our paper we want to address to aspects of business models that are still insufficiently understood, namely (1) the dynamic adaptation of business models to a changing context and (2) the role of individual entrepreneurs in the creation and adaptation of business models. While some scholars acknowledge the need of adapting business models in principle (Doz & Kosonen 2009; Johnson, Christensen & Kagermann 2008), it is still rather common to treat business models as a static phenomenon. Despite of its significance for entrepreneurship, much of the literature on business models is surprisingly depersonalized. Organizations as abstract entities are supposed to develop business models, while we know little about how these relate to the resources and characteristics of entrepreneurs and what role entrepreneurs play in developing and adapting business models. The objective of our paper is thus to explore how a business model develops and changes over time in an entrepreneurial firm and what role individual entrepreneurs play in this process. Empirically, we are going to study Oxeon, a young Swedish firm producing hi-tech textiles that has received a lot of attention as a successful entrepreneurial company. Frame of reference Being a buzzword during the time of the dot com bubble (Magretta 2002), the ‘business model’ concept has become widely used among practitioners and in practitioner-oriented outlets. The normatively oriented literature on the topic essentially suggests that the choice (and potentially the redesign) of the business model is a key to business success (Casadesus-Masanell & Ricart 2011; Johnson et al. 2008; Magretta 2002). So far, research on business models suffers from a lack of consensus as to what business models actually refer to (Morris et al. 2005), leading to a fragmented body of knowledge (George & Bock 2011). Stemming from practice, the concept is used independently from theory, leading to continued conceptual obscurity (Hedman & Kalling 2003). There have been attempts to bring more clarity and coherence to the use of the business model concept, most notably George & Bock’s (2011) recent article where they both review the existing business model literature and make an attempt to investigate how practitioners actually use the concept. Their literature review identifies six major themes, focusing on product and service design, the deployment of resources, narrative accounts of business models, innovation frameworks, transaction structures, and the enactment of opportunities. The findings relating to practitioners’ business model conceptions are no less diverse, yet they identify an emphasis on the pursuit of opportunities. A general problem of this diversity is that ‘business model’ can refer to more or less anything relating to the firm and its business. For instance Hedman & Kalling’s (2003) proposed framework includes aspects such as customers, competitors, organization, offerings, resources, inputs, and processes. As a result, George & Bock (2011), warn that it may be difficult to distinguish business models from other management concepts such as strategy. Their solution is to propose a business model definition related to the enactment of opportunities. One aspect that seems to be more specific to the business model concept is that of value creation and revenue generation (Brunninge & Achtenhagen 2011) or the logic of profit generation (Morris et al. 2005). It emphasizes the commercial side of opportunity enactment and underlines the need of finding an approach of turning ideas into revenue generating businesses. Drawing upon George & Bock (2011) as well as Morris et al. (2005) we define business models as a logic of profit generation relating to the enactment of a business opportunity. Method As indicated initially, our emphasis in this paper lies on the development and change of business models as well on the role of entrepreneurs in such processes. In order to cope with these shortcomings we have conducted a longitudinal single case study of an entrepreneurial firm. Case studies are particularly suited for research on change processes, as they capture longitudinal developments in context (Pettigrew 1990, 1997). As they allow for empirically-based exploration, they are particularly suited for relatively novel research topics (Eisenhardt 1989) such as business models. Our case company Oxeon, was founded in 2003 by a team of three entrepreneurs and is based in Borås/Sweden. It has so far been focusing on developing, producing and marketing a specific type of carbon-fiber based composite textiles. Two members of the entrepreneurial team were students to one of the authors of this paper, who has been able to follow the development of Oxeon since the time before the company’s formal start-up. Over time, the entrepreneurs have documented the development of their firm and in particular its business model. We have had access to this written documentation. In addition we conducted semi-structured interviews with all three entrepreneurs. Based on the data, we constructed a case study covering the development of the firm over a period of 10 years. The empirical case In 2002 a researcher at Chalmers University of Technology in Gothenburg presented an innovative idea of waving composite materials to students at Chalmers School of Entrepreneurship. The researcher had tried to commercialize the idea by licensing the technology earlier, but he lacked the business and marketing knowledge to do this successfully. Four students were assigned to develop the ide into a company. Initially the idea was geared towards composite materials, but there were also options of using it for geotextiles and for ballistic purposes. Together with the researcher they founded a company named Oxeon in 2003. When exposed to potential customers at an annual composite fair in Paris 2003, the startup team decided to focus composites. The reason for this was that composites left a wide range of options for future development. Composites could be based on either carbon fiber, glass or special fiber materials. After having conducted some market research the startup team decided to go for carbon fiber. These seemed to offer the best business opportunities, including specialized materials and applications that promised to generate business and profits quickly. In order to have something concrete to offer potential customers, a first prototype was created. There was immediate interest from several companies, including BMW. However, practical problems started to arise since it was impossible to buy raw materials from external suppliers as the company had originally planned. As there was a lack of high quality carbon tape that could be used as raw material, Oxeon needed to start producing the tape by themselves. It was also difficult to find a suitable weaving machine in the market, Oxeon also had to construct and build the machine. After some years at the University Business Incubator, the company moved the company to Borås, a city not far from Gothenburg, located in the middle of the Swedish textile cluster. After increasing the production capacity and adding new patent rights into the company the company now had patents within technology, production equipment and material. Additional business opportunities have been pursued and today the company is both producing and licensing production to multinational companies. In 2010 the company was elected Gazelle – i.e. the fastest organically growing company in Sweden over a three year period, and was the runner-up in 2011. Customers today include Formula 1 teams, the ice hockey equipment manufacturer Bauer hockey and various other multinationals. Analysis Over the years, Oxeon has constantly been developing and adapting its business model. Some of the changes have related to the basic choice of markets to serve and products to offer. From the beginning there was a wide range of applications for Oxeon’s core technology. While this range was subsequently narrowed down to composites, the company was also eager to make sure that as many business opportunities as possible remained open. A second category of changes refer to the part of the value chain that is covered by Oxeon. While the founders saw the company as a producer and potentially marketer of woven composite materials, they soon realized that they needed to produce both raw materials and machines in order to deliver high quality. This has resulted in a number of patents that constitute opportunities for further business. Thirdly, Oxeon also has changed its marketing approach. While the initial focus was on in house manufacturing the company now licenses its products. Oxeon’s flexibility to adapt the business model and to pursue new business opportunities is not mere chance, but rather the result of the desire to make strategic choices that leave open the widest possible range of future opportunities and create as few restrictions as possible. While the company does not follow an explicit real options approach to strategy, the mentality towards adapting the business model nevertheless resembles a real options logic. When, in its early years, the firm had to choose to focus on a certain category of materials, composites were chosen as they promised a wide range of future business opportunities. The choices to produce tape and to construct manufacturing equipment were made by necessity in the beginning, yet they opened new business opportunities related to the patents Oxeon was able to get. While by definition not all open opportunities can be pursued from the beginning, they constitute a pool of opportunities that creates a wide range of options for future business model adaptations. Conclusions & implications Our paper provides in-depth insight into the development process of an entrepreneurial firm’s business model. The Oxeon case reveals that any change in a business model enables and constrains the pursuit of future business opportunities. Entrepreneurs who are aware of this, can adapt their business model in a way that always keeps a wide range of business opportunities open. The eventual choice of which business opportunity to pursue. The case also shows that the characteristics and capabilities of the individual entrepreneurs open up as well as delimit the options for business model choices. In the initial setting the inventor of the technology tried to commercialize his idea through licensing. It was not until the entrepreneurial team was broadened that Oxeon could be started up as a company actually producing and selling products. So far the business model literature included few in-depth longitudinal studies exploring the dynamic adaptation of business model and the role of individual entrepreneurs in such processes. With our paper we show how the development of a business model evolves over time and how entrepreneurs can maintain a high flexibility in their business model by keeping options for a wide spectrum of future choices open. Key references Achtenhagen, L. & Brunninge, O. (2011). Dynamische Geschäftsmodellanpassung zur Sicherung der unternehmerischen Nachhaltigkeit. Pp. 131-141 in Meyer, J.A. (ed.) Nachhaltigkeit in kleinen und mittleren Unternehmen. Lohmar: Josef Eul Verlag. Casadesus-Masanell, R. & Ricart, J.E. (2011). How to design a winning business model, Harvard Business Review, 89(2), 100-107). Chesbrough, H. (2010). Business model innovation. Opportunities and barriers, Long Range Planning, 43, 354-363. Doz, Y.L. & Kosonen, M. (2009). Embedding strategic agility. A leadership agenda for accelerating business model renewal. Long Range Planning, 43(2-3), 370-382. Eisenhardt, K.M. (1989). Building theory from case study research. Academy of Management Review, 14, 532-550. George, G. & Bock, A.J. (2011). The business model in practice and its implications for entrepreneurship research, Entrepreneurship Theory & Practice, 35(1), 83-111. Hedman, J. & Kalling, T. (2003). The business model concept. Theoretical underpinnings and empirical illustrations, European Journal of Information Systems, 12, 49-59. Johnson, M.W., Christensen, C.M. & Kagermann, H. (2008). Reinventing your business model, Harvard Business Review, 86(12), 50-59. Magretta, J. (2002). Why business models matter. Harvard Business Review, 80(5), 86-92. Morris, M, Schinderhutte, M. & Allen, J. (2005). The entrepreneur’s business model. Toward a unified perspective, Journal of Business Research, 58, 726-735. Pauwels, K. & Weiss, A. (2008). Moving from free to fee: How online firms market to change their business model successfully, Journal of Marketing, 72(3), 14-31. Pettigrew, A.M. (1990). Longitudinal field research on change. Theory and practice. Organization Science, 1, 267-292. Pettigrew, A.M. (1997). What is processual analysis? Scandinavian Journal of Management, 13, 337-348. Teece, D.J. (2010). Business models, business strategy and innovation, Long Range Planning, 43, 172-194. Zott, C. & Amit, R. (2007). Business model design and the performance of entrepreneurial firms, Organization Science, 18(2), 181-199. Zott, C. & Amit, R. (2008). The fit between product market strategy and business model. Implications for firm performance, Strategic Management Journal, 29, 1-26.

  • 94.
    Brännhult, Anna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Söder, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Earnings management genom återföring av avsättningar: En studie av noterade bolag på Nasdaq OMX Stockholm2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The financial statements are meant to convey the performance of a company. Companies strive to report high profits in order to safeguard their relationships with stakeholders, which are related to the financial information. Earnings management represents a tool for controlling reported information in a desired direction. It contributes to distortion and reduced credibility of the financial reporting.Former chairman of the U.S. Security and Exchange Commission, Arthur Levitt, states that earnings management is problematic, it’s causing an erosion in the quality of reported earnings and the financial reports. Earnings management involves the use of discretion in order to manipulate the financial information. Provisions, which are based on estimates, create an opportunity for the phenomenon. Provisions can be overstated to provide reserves for future reversals, with the intention to increase reported earnings. Prior research shows that reversals are used more frequently when companies report a loss. It has also been stated that companies use reversals to meet forecasts or to avoid reporting a decline in profits.The purpose of this study is to examine, in the context of earnings management, effects of reversal of provisions on Nasdaq OMX Stockholm Large Cap. This while focusing on reported earnings and earnings targets. Central for this study is the relationship between reported earnings and reversals. It is examined whether provisions are reversed in order to avoid to report a loss or with the aim to reach an earnings target. This will appear in a conclusion whether earnings management occurs or not. Prior researchers have expressed a need for this kind of study, as there are few empirical studies in which reversal of provisions, in the context of earnings management, is examined.The study has a deductive approach and a quantitative method has been applied in order to answer the research questions. The data material consists of 222 annual reports during the period 2010-2015. Relevant financial information has been collected from the annual reports in order to be investigated and analyzed. The data has been tested through statistical correlation tests and the results are analyzed using prior research and the theoretical framework. The theoretical framework consists of positive accounting theory, systems-oriented theories and designed accounting. The study results in a uniform answer. The answers indicate that earnings management through reversal of provisions does not occur on the Nasdaq OMX Stockholm Large Cap. This result is not consistent with prior research.This thesis is written in Swedish.

  • 95.
    Buljubasic, Nermina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Biser, Alma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ajdini, Magribe
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsredovisning: en jämförande studie av fyra textilföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The natural resources on our planet are about to end and our population is growing drastically. That is why we need to start thinking more about the environment and what we can do to achieve a more sustainable environment. An industry that is particularly exposed is the clothing industry. The reason behind this is that the production takes place in vulnerable countries where bad working conditions, child labor and corruption can occur. The purpose of this study is to generate knowledge about differences and similarities between H&M, Ellos, Lindex and Kappahl’s sustainability report, as well as how this has changed over time between year 2014 and 2016. Emphasis has been given on qualitative research and deductive approaches. With the help of theory and empirical we have been able to analyze and come to a conclusion. The result of the study shows that the four fashion companies works very similar in general with their sustainability reports. The biggest difference that we can see is that Kappahl has a combined annual and sustainability report while the others do not have them combined. The main similarity we found is that all companies use GRI:s framework. Historically the biggest change has occurred in Ellos, since they went from not having a sustainability report in 2014 to having a very comprehensive one in 2016.

  • 96.
    Calisir, Melissa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lehtinen, Anni
    University of Borås, Faculty of Textiles, Engineering and Business.
    Östberg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rebranding a century-old brand2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As customer segments age and technologies advance, many brands realize that they have to do something in order to survive and appeal to younger consumers. Oscar Jacobson, a brand that has existed since 1903, had experienced decreasing sales due to an aging customer base. A rebranding process was started when ownership of the company was shifted. The rebranding resulted in a renewed assortment, new concepts, ways of working with brand communication and adopting new communication tools.

    The purpose of this study is to examine what reasons underlie a company’s decision to rebrand, what strategies they use to do so, as well as further understanding how a new image from rebranding is communicated to customers. Research and analysis has been conducted on how internal values can be communicated externally, and how a brand can rebrand whilst keeping their heritage. The study focused on the case study company, in our case Oscar Jacobson, where facts and opinions regarding the rebranding process have been collected from the company’s management. To conclude the study, we found that when rebranding, brand elements that are weighing down the company need to be eliminated and focus should be shifted to modernizing these elements. For Oscar Jacobson, internal brand elements such as assortment needed to be evolved and changes need to mediate to the market through cohesiveness in all communication channels in order to transmit the right message to the customers.

    The design of the study is a case study, empirical material has been collected through qualitative semi-structured interviews with representatives within management positions of Oscar Jacobson. In the theoretical framework, different concepts regarding the subjects of branding, rebranding and brand communication have been discussed, in order to help us understand the concepts and to present and analyze the findings as accurate as possible.

  • 97.
    Cardenas, Andrea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindeberg, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdering av förvaltningsfastigheter enligt IFRS 13: en komparativ studie av verkliga värdens precision i Sverige, Tyskland och Storbritannien2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Listed companies within the EU are obligated to report in accordance with the international standard IFRS since 2005. This means that listed companies as main principle, can choose fair value when reporting investment properties according to IAS 40. This standard does not give clear guidance of how fair value should be calculated and previous research argues that this has contributed to difficulties when comparing financial reports. This has affected the comparability of European real estate companies, as the absence of a general valuation standard has impelled companies to address national GAAP for guidance. There has been a demand for further guidance, which has resulted in the development of IFRS 13 Fair value measurement. The purpose of IFRS 13 is to clarify and define the meaning of fair value and how the valuation should be carried out. Despite common international standards, financial reporting in different countries is based on certain values and traditions that may affect accounting practice. Hence, the focus of this study will be companies within the real estate sector in Sweden, Germany and United Kingdom.The real estate companies in this study report their investment properties at fair value. The purpose of this study is to investigate the fair value precision over the last five years and whether IFRS 13 has had an effect on the valuation. This is examined by analyzing whether realised gains are reported when the asset is sold. Furthermore, IFRS 13 defines a value hierarchy which includes three different levels for calculating fair value and the aim of this study is to highlight at which level investment properties are reported.This study is based on a quantitative research method with a deductive approach and it is based on previous research of fair value accounting, valuation principles and the harmonization of accounting practice. Our results indicate that the examined real estate companies underestimate their reported investment properties with 10,99 percent at average. Furthermore, we do not find evidence of a significant difference in valuation precision between the examined countries, nor do we find evidence that IFRS 13 has had an effect on the precision. Our results may be explained by prudence and fear of overstating the value of the assets. However, we cannot say that this is the result of manipulation of numbers. Furthermore, the fact that we do not find any differences between Sweden, Germany and United Kingdom may be explained by a continuous harmonization process of international accounting standards. We also find that a clear majority report at fair value Level 3, though there are a few who do not disclose this information. This is remarkable, as they are obligated to do so.This thesis is written in Swedish.

  • 98.
    Carlson Ingdahl, Tina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Påhlsson, Birgitta
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redovisningens roll för hållbar utveckling2015Report (Other academic)
    Abstract [sv]

    I rapporten behandlas de utmaningar och problem men även möjligheter som redovisning som fenomen har i att vara en del i att möta hållbarhetsutmaningar i samhället. Vi ger en beskrivning av dagens praxis gällande hållbarhetsredovisning och dess bristande förmåga att spegla hållbarhet eller ohållbarhet utifrån begreppet hållbar utveckling. I rapporten problematiseras också kring hållbarhetsredovisningens förmåga att spegla ett etiskt  redovisningsansvar och att identifiera problem; ekonomiskt, miljömässigt och socialt.

    Syftet med rapporten är att utifrån dagens praktik inom den externa redovisningen identifiera utmaningar och möjligheter för att åstadkomma en mer relevant redovisning som speglar organisationers betydelsefulla aktiviteter, ambitioner och resultat miljömässigt, socialt och ekonomiskt. Ett övergripande syfte är att ge en möjlig riktning för hur redovisning kan bli en betydelsefull aktör i strävan mot ökad hållbarhet.

    Rapporten visar på problematiken kring brister dels i redovisningens förmåga att spegla resultatet av organisationers hållbarhetsarbete, dels i kopplingen mellan hållbarhetsredovisningen och organisationens strategiska riktning. Ytterligare en aspekt som lyfts fram handlar om hållbarhetsredovisningens bristande koppling till begreppet hållbar utveckling. Rådande internationella finansiella ramverk för redovisning i marknadsnoterade företag och en i olika avseenden frikopplad hållbarhetsredovisning, utan uppenbar relevans för beslutsfattande internt och externt, kan utgöra ett hinder för en utveckling av redovisningen till att få en roll för hållbar utveckling. För att redovisningen ska få en ökad betydelse i detta avseende föreslås ett mer pluralistiskt angreppssätt och en mer etiskt inriktad redovisning som tydligare speglar ett vidgat redovisningsansvar.

  • 99.
    Carlson Ingdahl, Tina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Påhlsson, Birgitta
    University of Borås, Faculty of Textiles, Engineering and Business.
    The role of accounting for sustainability2015Conference paper (Other academic)
    Abstract [en]

    The presentation will be based on a report which is to be published in the report series “Styrning, organisering och ledning” at the Faculty of Textiles, Engineering and Business. The report has been presented and discussed in a research group at the faculty. The report will form the basis for the construction of research questions and a selection of empirical settings for further research with the ambition to get 1-3 articles published in scientific journals.

    In this report we address the challenges and problems but also the possibilities of accounting as a phenomena in being a part of sustainable development in society.  We describe the present practice of sustainability accounting, with a focus on external reporting, and its lack of ability to reflect sustainability or non-sustainability. We also problematize around the ability of sustainability accounting to reflect a more ethical accountability/responsibility and to identify problems in financial, environmental and social aspects.

    The purpose of the report is, facing accounting practice of today, to identify challenges and possibilities in the development of a more relevant accounting that reflects material activities, ambitions and results of an organization in the three dimensions of sustainable development. An overall purpose is to identify a possible direction of accounting to become an important actor in striving for a more sustainable society.

    The report focuses on the defaults of present sustainability accounting practice in reflecting the result of an organization´s sustainability actions and the lack of connection between the sustainability accounting and the organization´s strategies. Another obstacle for accounting to become an important actor for sustainability is the lack of connection to the definition of sustainable development. The framework of financial accounting in public companies and, in many aspects, a de-coupled sustainability accounting without obvious relevance for making decisions, internally and externally, could be a barrier in the development of accounting for sustainable development. For accounting to become an important part in this development a more pluralistic approach and a more ethical oriented accounting is suggested to reflect a wider/broadened accountability.

  • 100.
    Carstens, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kozlica, Diana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kvinnor inom Upplevelseindustrin2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden is a leading country in the world when it comes to equality between the sexes, and inthis time and age, it’s important that men and women are being treated equally and have thesame preconditions in the experience industry. Even though, in Sweden there is a majority ofmen in manager positions in the experience industry. The purpose of this thesis is to examineand analyze why the event industry is dominated by male executives, and to examine ifwomen have the same preconditions as men to reach the higher ranked positions, whenpossessing a similar level of competence.The thesis is based on a qualitative study method through semi-structured interviews witheight female CEO:s and department heads since, we wanted the respondents to have thepossibility to answer in depth as well as openly to our research questions. Within thetheoretical framework, issues such as culture within organizations, gender and leadership arebeing treated in order to answer the question; why isn’t there equality in the executivepositions in the experience industry?We have come to the conclusion that women and med does not have the same preconditionsto reach the higher ranked positions in the event industry. There is a long way to go beforethere will be a gender-neutral way of thinking in the appointment process of new managerialpositions. Despite this, it’s clear that companies during the past ten years have been starting totake equality more into consideration, and that they have realized that competence andknowledge is more important than your sex.The study is written in Swedish.

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