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  • 51.
    Alfredsson, Johan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Augustsson, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Next Wave of the Suit-Era: A Forecasting Model of the Men’s Suit2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background   By the beginning of the 20th century, the men’s suit entered the menswear market as one the most important fashion garments everdevised. At the same time, fashion became mainly a female engagement, resulting in an under representation of men’s fashion through out the past decade. Relating to the textile and apparel industry, fashion forecasting has become an increasingly important business activity. But the nature of fashion forecasting and the historical neglecting of the men’s suit has created complications when performing this activity.

    Purpose   The purpose of this thesis is to examine the men’s suit and its development from the given starting point in the 20th century until today, in order to derive a fashion forecasting model suggesting its development by 2029.

    Design/methodology/approach   This thesis uses an abductive research approach and qualitative multi-methods to answer the research questions. The usage of an intermediate research project answers the first research question. The second research question is answered through the synthesis ofa literature study and semi-structured interviews. The third research question is answered through the derived forecasting model, accomplished through theory matching.

    Findings   By carrying out a historical investigation of the men’s suit, and then applying this to the derived forecasting model, the men’s suit is expected to be found in both single- and double-breast styles. The suit will have classical features represented through the length, canvas structure, and shoulder construction.

    Originality/value   This paper carries out a historical investigation of the men’s suit never been done before. It introduces an evaluation framework to categorise and classify the men’s suit, as well as a forecasting model followed by an actual fashion forecast.

  • 52.
    Alhainen, Noora
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Järvinen, Janne
    University of Borås, Faculty of Textiles, Engineering and Business.
    Measuring sustainability: Balanced scorecard approach to Higg Index2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose The purpose of this thesis is to investigate the challenges related to measuring sustainability within the textile industry. The study concentrates on the industry-specific self-assessment tool Higg Index and strives to point out the challenges of using the tool. In order to find a solution for the measurement problems, the purpose is to investigate how the current, non-financial Higg Index indicators could be translated into financial ones. Method The nature of the research is qualitative and it comprises of two parts: structured interviews and a desk research. Methodological triangulation is used in order to gain data on different levels – both from the users of the Higg Index and from literature. The data collection has been conducted through four structured interviews with the users of the Higg Index. The second part of the thesis is concerned with converting the non-financial indicators of the Higg Index into financial indicators using the balanced scorecard approach. Conclusion Measuring sustainability has been considered difficult due to the qualitative nature of the measured matters. Higg Index has proven to be a comprehensive self-assessment tool for organizations in the textile industry to use. It is considered to enhance communication, increase information sharing, and facilitate benchmarking. However, in order to develop the tool and make it more attractive to non-users, there are opportunities for improvement. These opportunities include adding verification and making the data collection easier. Transforming non-financial indicators of the Higg Index into financial indicators can simplify the data collection and increase the attractiveness of sustainability performance measurement tools.

  • 53.
    Ali, Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Borchani, Nedia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Moderna Betalningsmetoder2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to examine the challenges of digital payments, the risks they pose and the impact they have in society. Technology is constantly changing, companies need to keep in pace with technology in order to provide accurate and actual financial information. Therefore it is important to examine the digital transactions impact on accounting.The issue that has been chosen to be studied is to identify the challenges that banks and companies that provide digital payment solutions face and how they work with these challenges.The method that was chosen to achieve the study was the qualitative method and the empirical material were obtained by semistructured interviews. Six respondents participated in the study, four banks and two companies that provides digital payment solutions. The results are analysed with the help of previous research and chosen theoretical concepts of mobile payment, card payment, risks and safety, cost-effectiveness and acceptance of payment services.The result of the theoretical and empirical study implies that higher requirements are placed on banks and companies, they have to follow laws and directives in order to increase the security of digital payments. The study is in swedish.

  • 54.
    Alm, Hanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Skoglund, Lina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Risker med global sourcing2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Global sourcing has increased rapidly within the apparel-and textile industry over the last 20 years. Fashion companies are constantly searching for new sourcing countries to gain cost- and competitive advantages. The search for lower cost and reduction of trade barriers has driven a number of companies to adapt a global sourcing strategy. However, this strategy has contribute to an increase complexity in the sourcing process and expose companies to a number of risk. The purpose with this study is to examine which areas a fashion company should investigate when choosing a sourcing country to avoid potential risks. Through an extensive literature review we have gathered critical factors to consider when selecting new sourcing markets. The empirical part is based on qualitative semi-structured interviews and observations with one selected Swedish fashion brand. The study has been supplemented with scientific articles and documents provided by the selected company. The result of the study show that, country selection depend on which factors companies values the most in relation to the amount of risks the company can endure. The sourcing process differs from countries and product, with different risk factors, which makes the sourcing process complex and difficult to control.

    This essay is written in Swedish.

  • 55.
    Almén, Pontus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Systematiserad produktutveckling: Trehjuling2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Shift Design & Strategy AB, here abbreviated to Shift, currently runs it’s own side project.They will develop a tricycle with marketing purposes for companies in the constructionindustry. Shift offers a student to find construction solutions to pursue the project closer totheir goal.In the thesis an analysis of what construction problems the project are facing is made.Selected methods and tools are then used to generate several solutions. After evaluation of theproposed solutions a comprehensive solution is developed and presented in the form of aCAD-model as well as in text. Finally, recommendations will be given to Shift on how tointerpret the results of the work, which has been done.

  • 56.
    Alqvist, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sumar, Jennifer
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Influencers: En studie om influencers arbete och värde vid marknadsföring på Instagram2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I den nya tiden av digitala relationer har influencer marketing blivit ett attraktivt och kostnadseffektivt verktyg för företag att arbeta med. Influencer marketing innebär för företag ett mer kostnadseffektivt, trovärdigt och genuint sätt att öka sin försäljning eller sprida kunskap om sitt varumärke. Influencers agerande och arbete på sociala medier har ett betydande värde, för både företaget och slutkonsumenten. Detta marknadsföringssätt tas väl emot av kunderna tack vare en hög trovärdighet som genereras då influenser gör ett genuint arbete där de skriver om produkter de verkligen tycker om. Den höga trovärdighet av arbetet ligger dessutom till grund för om varumärket ska stärkas och kunden ska bli så pass påverkad att det leder till ett köp. Syftet med uppsats är att undersöka influencers arbete och värde vid marknadsföring på Instagram för att förstärka ett modeföretags varumärke. För att uppfylla syftet har två forskningsfrågor bearbetas och undersökts med hjälp av kombinerade metoder för att ge möjligheten att jämföra empiriskt material. Intervjuer har genomförts med parter både från ett företags perspektiv och aktuella influencers perspektiv. Studien har även utgått från perspektiv från kunden då en enkätundersökning gjordes. Samtliga perspektiv har analyserats och granskat för att få ett så trovärdigt resultat som möjligt. I studien framkom två starka och viktiga nyckelord för framgång inom arbete med influencer marketing; “trovärdighet och genuinitet”. För ett lyckat arbete mellan influencer, företag och potentiella kunder är det viktigt med ett genuint förhållande mellan samtliga parter. Sammanfattningsvis innebär influencer marketing ett mer kostnadseffektivt, trovärdigt och genuint sätt att öka sin försäljning eller sprida kunskap om sitt varumärke.

  • 57.
    Alsterberg, Johanna
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Antar, Sima
    University of Borås, Faculty of Textiles, Engineering and Business.
    Riess, Amely
    University of Borås, Faculty of Textiles, Engineering and Business.
    Event marketing: ett verktyg för att skapa starka kundrelationer2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to investigate how companies can use event marketing as a tool to create new and strengthen existing customer relations. The method used to examine these subjects was a quantitative study in form of a questionnaire. The thesis’ theoretical framework is based on the subject event marketing and leads into customer relations and event design. The empirical data is collected through a questionnaire given to 50 respondents on a Beer and Whiskey exhibition in Gothenburg in Sweden. This thesis’ conclusion can be summarized as following. Event marketing is a marketing method which organizations use to reach communicative goals; it’s a good way to create an interaction with consumers during the event. Companies should determine the needs of their target group to create an experience for the consumer which is as personal as possible. This experience should create or reinforce the image of an organization and thereby create good customer relations. This thesis is written in Swedish.

  • 58.
    Ameli, Nikola
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Schachinger, Isabela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Khrikina, Natela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Visuell kommunikation: En studie om könsneutralt mode2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Visual communication of gender neutral clothing within the fashion industryA study that examines whether chosen companies live up to the concept of gender neutral fashion.

    How can fashion companies through their communication live up to their concepts of gender neutral fashion?

    During a longer period of time there has been a debate on gender roles and segregation of genders, also within the fashion industry. The way it divides and depicts the differences between men and women has been criticized for a long time. A change is coming, there are more and more fashion companies that mediate concepts of gender neutral fashion within their communication.

    What consumers wish to see when it comes to the way fashion companies communicate concepts about gender neutral fashion do not often accord with the way they are actually communicating it. The concepts are not cohesive, the way it is displayed in their communication does not match what you are exposed to in their stores.

    Our society strives for an increase of gender awareness, gender equality and equality. In order for a change to happen, a change of attitude and an actual alteration needs to happen, not at least in the fashion industry.

  • 59.
    Amiri Borna, Maral
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Paulos, Adiam
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förtroende för revisorer: Ur ett aktieägarperspektiv2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a result of a series of accounting scandals during the last turn of the millennium the debatehas revolved a great deal around how the trust for accountants has been affected. The ”EnronScandal” that occurred in the US, was one of the most immense scandals that affected theworld economy. Accounting scandals do occur in Sweden as well, the ”Skandia Scandal” isone of those scandals that have occurred in modern time. The public has questioned thecredibility in the type of review accountants do in a corporations financial reports. There are anumbers of factors that can be the cause for these scandals. Among the factors that were thecause behind these scandals, were conflicts of interest. Mainly that the accountant hadresponsibility of additional services alongside with audit, but also the independence of theaccountant. As a natural impact the public demanded legislation and legal actions to repair thedamaged trust. Swedish code for corporate governance was one of a couple of actions thatwere implemented as a response to the situation. The purpose to the code was to win back thepublics trust for the Swedish quoted companies and to improve the governance of thecorporations. It is however not quite certain that the code really is able to repair the problem.The aim of this essay is to deepen the discussion round the trust of accountants. By partlyexamining if the Swedish code for corporate governance really has impacted the trust foraccountants, and partly by trying to identify the factors that influences the trust foraccountants. To be able to study the identified phenomenon, the trust for accountants, and toaccordingly answer the questions in the research, a qualitative approach has been applied. Theresult of this study indicates that the code has not impacted the trust of accountantssignificantly. The study also identifies the factors that actually affect the trust for accountants.Some of the factors depend on conflicts of interest and that all parties are cost-benefitmaximized, others lie in the accountant’s qualities. The conclusion in our essay is that thesefactors should be increasingly regulated and explicated in order to reestablish the damagedtrust for accountants.

  • 60.
    Andebratt, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Björnman, Nathalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitaliseringen förändrar: En kvalitativ studie om digitaliseringens påverkan på organisationer2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Previous research has shown that the two predominant factors contributing to change management are emerging technologies and market innovations. Digitalization increases the rate of change in both society and in organizations thus continually putting new demands on them both. Previous research also demonstrates that organizational change is hard to implement. Research on digitalization within the fields of Economics and Management is limited but still shows that digitalization has influenced organizations. This study, therefore, focuses on how organizations have been effected by digitalization. The purpose of this study is to examine how digitalization has impacted upon the work processes and organizational structures of an organization. To this end, the study is based on qualitative methodology in which eleven managers from eight different organizations where interviewed. To get an understanding of how digitalization has effected these organizations we have developed a theoretical frame of reference. The study draws on relevant theories that discuss digitalization, knowledge- and service-society, organizational change and institutionalization. The analysis is based on comparisons between theory and empirical data. From the analysis we draw the conclusion that digitalization has changed the organizations through increased automation of work processes. What’s more, customer demands have changed, placing new demands on availability, flexibility and increased digital offers. This, in turn has changed the organizational structure and work processes by creating new job roles that focus on the customer, development and change.

  • 61. Anderson, D
    et al.
    Desaix, Mats
    University of Borås, Faculty of Textiles, Engineering and Business.
    Introduction to direct variational and moment methods and an application to the Child–Langmuir law2015In: European journal of physics, ISSN 0143-0807, E-ISSN 1361-6404, Vol. 36, no 6Article in journal (Refereed)
    Abstract [en]

    A short introduction is given of direct variational methods and its relation to Galerkin and moment methods, all flexible and powerful approaches for finding approximate solutions of difficult physical equations. A pedagogical application of moment methods is given to the physically and technically important Child–Langmuir law in electron physics. The analysis is shown to provide simple, yet accurate, approximate solutions of the two-dimensional problem (a problem which does not allow an exact analytical solution) and illustrates the usefulness and the power of moment methods.

  • 62.
    Anderson, D.
    et al.
    Chalmers University of Technology.
    Desaix, Mats
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nyqvist, R.
    Chalmers University of Technology.
    The least uncomfortable journey from A to B2016In: American Journal of Physics, ISSN 0002-9505, E-ISSN 1943-2909, Vol. 84, no 9, p. 690-695Article in journal (Refereed)
    Abstract [en]

    A short introduction is given about direct variational methods and their relation to Galerkin and moment methods, all flexible and powerful approaches for finding approximate solutions to difficult physicalequations. An application of these methods is given in the form of the variational problem of minimizing the discomfort experienced during different journeys, between two fixed horizontal points while keeping the travel time constant. The analysis is shown to provide simple, yet accurate, approximate solutions of the problem and illustrates the usefulness and the power of direct variational and moment methods. It also demonstrates the problem of a priori assessing the accuracy of the approximate solutions and illustrates that the variational solution does not necessarily provide a more accurate solution than that obtained by moment methods.

  • 63.
    Anderson, Dan
    et al.
    Chalmers .
    Desaix, Mats
    University of Borås, Faculty of Textiles, Engineering and Business.
    Approximate solution of a Thomas-Fermi model equation for bulk self-gravitating stellar objects in two dimensions2017In: European journal of physics, ISSN 0143-0807, E-ISSN 1361-6404, Vol. 38, p. 1-8, article id 015406Article in journal (Refereed)
    Abstract [en]

    Direct variational methods are used to find simple approximate solutions of the Thomas–Fermi equations describing the properties of self-gravitating radially symmetric stellar objects both in the non-relativistic and ultra-relativistic cases. The approximate solutions are compared and shown to be in good agreement with exact and numerically obtained solutions.

  • 64.
    Andersson, Elin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Selin, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Säkringsredovisning: Redovisningsmässiga och skattemässiga konsekvenser2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    International companies are today exposed to several risks regarding their operations. Theserisks are related to exchange rates, interests rates and commodity prices. In order to reducethese risks companies use financial instruments. Financial instruments are today treated in theInternational Accounting Standard IAS 39 Financial Instruments: Recognition andMeasurement. When financial instruments are used for hedging purposes they are titledhedging instruments, whose changes in value are expected to develop in the opposite directionin relation to the hedged item. In order to achieve a match between these components in thefinancial statements hedge accounting is used. Hedge accounting is treated in IAS 39 andsince this standard was first introduced it has been criticized for being too complex anddifficult to apply in practise. The complexity can be traced to the options the standard offers.In addition to this, hedge accounting is optional and can also be interrupted.The purpose of this study is to examine in what way the application of current accountingrules and Swedish tax rules regarding hedge accounting affect companies, the Swedishgovernment and shareholders. Furthermore, we intend to examine the consequences that ariseas a result of applying hedge accounting in practice. The study is qualitative in nature andcontains three scenarios designed to show how selected stakeholders are affected by thecurrent regulations. The study will also show the accounting and tax implications that mayarise when hedge accounting is applied.The study shows that the criticism levelled against IAS 39 are eligible. When taxation ofhedging arrangements is taken into consideration a new dimension of complexity arises. Thiscan be explained by the fact that Swedish tax rules and IFRS standards do not advocate thesame valuation of financial instruments. Although RFR 2 is applied in order to reduce thesedifferences, the fact remains that hedge accounting is not functioning optimally for nonfinancialcompanies. This study also shows that the options hedge accounting offers havemore or less impact on the stakeholders of the entity. Corporate decisions on whether hedgeaccounting should be applied or not do affect the financial reports of the company, which inextension may influence stakeholders´ investment decisions. The options regarding hedgeaccounting also influence corporate taxation, as they may give rise to arbitrage situations aswell as reduced or more irregular tax payments.The conclusion of this study is that the accounting and tax treatment of financial instrumentsis too complex and current regulations should therefore be reviewed in order to achieve abetter match between these two components.This paper is hereinafter written in Swedish.

  • 65.
    Andersson, Ellinor
    University of Borås, Faculty of Textiles, Engineering and Business.
    Implementering av strategier i modebranschen – genom intern marknadsföring2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's retail industry is constantly changing and new formats often appear. New formats also require new ways of working for the employees in the retail industry, and consequently changes in strategy are common. Also, the fashion industry is one of the most unpredictable industries in the retail industry, where demands vary and products have short life cycles. To be able to market the company and its products to its customers in a convincing manner, despite frequent strategic changes is therefore challenging for the employees in this industry. Previous research regarding the service industry shows that when the management of a company can sell the concept of the company to its employees, they are more likely to be able to sell the concept to the external customers of the company. This way of working, called internal marketing, increases the quality of service provided by the employees and ultimately the customer's perception of the company. Each individual in a company can be seen as a brand ambassador, they should know what the company stands for, what goals the company strives for and what strategies they should use to get there.

    Previous research in internal marketing shows that there is a gap in the literature when it comes to application of internal marketing in the fashion industry. Internal marketing has previously been applied in the hotel and restaurant industry. The purpose of this study is therefore to see how fashion companies implement their strategies, at store level, by internal marketing. Semi-structured interviews were conducted with three store managers and three assistant store managers at a selected case company, in today's fashion industry, that matched the purpose and the question of the study.

    The result of the study showed that the implementation of strategies through internal marketing is based on a balance between flexibility and structure, created by the store managers. The internal marketing was structured in the sense that goals were already set when they reached the stores. They were always based on the vision of the company and its values and were therefore expected to be accepted by everyone in the store during the execution of a strategy. This structure helps the company to create a functional coordination that reflects a coherent external image. At the same time, flexibility in the form of empowerment and way of working were required to create satisfaction among the employees that would lead to motivation to follow the strategies of the company and later on contribute to a satisfied external customer.

  • 66.
    Andersson, Evelina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Erica
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rent bygge - en trivsammare arbetsmiljö: Städade byggarbetsplatser genom samsyn2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An untidy workplace can lead to enhanced safety risks in the work environment, an increased number of inspection remarks, lower productivity, ultimately—an insufficient work environment where employees do not feel comfortable. It is also a human right to reside in an environment that does not pose a risk to neither physical nor mental illness.The purpose of this study is to create an understanding of what motivates the individual to keep good order on the workplace, on an individual basis, as well as in a group setting. The study deals with the behavior of people, in groups, and individually—along with the objective’s impact on the individual and the practical means to achieve a good and tidy work environment. The practical aids referred to in this study are the workplace disposition plan, the incident reporting, the procedures, and a tool named Interpersonal Dynamics Inventory. This tool identifies people's personality, and what motivates individuals to participate in a behavior that addresses the maintaining of a tidy work environment.To investigate the issue, a comprehensive literature study, site visits, and discussions with site managers on four different projects has been done. These projects were deemed successful regarding the matter of maintaining a good and tidy work environment.The results are based on conversations held with a focus on working environment and the cleaning thereof. During the conversations, the respondents got to assess five pictures of different working environments—each perception of a tidy work environment was different. This shows that people's perception of what a tidy environment should look like may differ. To create a common vision and create a standard where all agree on what is sought for is therefore to be desired in order to eliminate disagreements.

  • 67.
    Andersson, Felicie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hurtig, Jonathan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vad attraherar supertalangerna?: om anställdas preferenser i textilbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In modern society, our work is no longer just a source of income but a tool for self-realization. From the employees' perspective corporate attractiveness, social values, economic benefits and development opportunities are important aspects taken into consideration when applying for a job and therefore important for companies to acknowledge. The theoretical framework therefore puts the employer brand promise and the importance of its compliance in focus. The study aims to investigate preferences among employees in the purchasing and design functions in the textile industry, and see how well they are achieved to draw conclusions about areas for improvement. At the same time, we want to see how much influence the geographical location has and how likely the employees are to share workplace-related information on social media. The study was conducted with a quantitative approach, where data was collected through web surveys with a convenience and snowball sampling method to reach out to relevant people. The survey gathered opinions from more than 23% of the sample field. Of these, almost 84% had post-secondary education and 30% had been employed for over 5 years, which confirms that the participants possesses experience and expertise that is valuable to their employers. Social values were regarded most important and to have a good relationship with colleagues and managers was ranked as the number one preference. A fun atmosphere scored second place. Fortunately, it is also a sense of belonging that employers seem to meet the best. 65% of the respondents graded 7 or higher on job satisfaction on a scale of 1-10. However, there is room for improvement, especially when it comes to factors such as salary, benefits and self-image congruency. The result shows that the workplace location in itself was not remarkably important and as long as the job is meritorious it does not need to be situated in a big city. The study participants indicate that they are active on social media, but few of them express any positive or negative aspects about their employers on these platforms. Here we see a potential area for improvement when it comes to turning the employees into brand ambassadors for the company's employer brand. This research paper is written in Swedish.

  • 68.
    Andersson, Fredrik
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hvorslev Billeschou, Rasmus
    University of Borås, Faculty of Textiles, Engineering and Business.
    Varumärkesutveckling i nystartade klädföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I mikroföretag samt små- och medelstora företag (SMF) är varumärkesutveckling en avgörande faktor när det kommer till om företaget kommer att lyckas etablera sig på marknaden eller inte. Till skillnad från större organisationer måste SMF, på grund av deras begränsade resurser, tackla arbetet med varumärkesutveckling med ett betydligt större fokus och effektivitet. Inom den svenska modebranschen sysselsätter 95 % av företagen färre än 10 personer, vilket innebär att 95 % av företagen i den svenska modebranschen tillhör kategorin mikro inom SMF. De företag som sysselsätter fler än 250 personer, utgör endast 0,1 % av modeföretagen i Sverige. Trots detta råder det en brist på forskning och litteratur rörande varumärkesutveckling inom SMF. Tidigare forskning och litteratur fokuseras till stora delar på stora- multinationella företag och deras varumärkesutvecklande aktiviteter är oftast varken lämpliga, eller logiska, att tillämpa inom SMF. Denna brist på uppmärksamhet ligger till grund för studiens syfte. Syftet är att granska hur nystartade klädvarumärken, med begränsade resurser, arbetar med varumärkesutveckling för att etablera sitt varumärke. Med hjälp av fyra företag från Borås kommun, grundade mellan år 2013 och 2016, som alla är verksamma inom kläd-/modebranschen har det empiriska underlaget för studien skapats. Tidigare forskning rörande varumärkesutveckling inom SMF har lagt grunden för den teoretiska referensramen. Studien har under intervjuerna, samt analysen av empirin, använt sig av en egenformad teoretisk modell. Den insamlade empirin har sedan kopplats tillbaka till teorin och tidigare forskningsresultat. Studien visar att entreprenörers personliga bakgrunder kan påverka hur entreprenörer i nystartade klädvarumärken arbetar med varumärkesutveckling. Där framförallt entreprenörernas personliga intressen leder till att entreprenörerna arbetar mer med de varumärkesutvecklande aktiviteter som de är intresserade av. Studien visar även att entreprenörer i nystartade klädvarumärken ser varumärkesutveckling som en viktig del i varumärkets förutsättning att nå en etablering på marknaden, där kommunikation med externa intressenter är den stora delen. Studien visar till sist att nystartade klädvarumärken till största del arbetar med varumärkesutvecklande aktiviter som kräver en liten budget eller som är gratis, som ett resultat av att nystartade klädvarumärken har begränsat med resurser.

  • 69.
    Andersson, Jennie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bazso, Tove
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers på Instagram: en studie om kvinnors köpbenägenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Influencer marketing påstås vara ett marknadsföringsverktyg som ligger rätt i tiden. Denna marknadsföringsmetod handlar om att använda sig utav influencers för att sprida ett företagsvarumärke och produkter. På sociala medier kan influencers lägga upp bilder och videos och många anser att influencer marketing är mer trovärdigt och personligt än till exempel reklam på TV. Denna trovärdighet bidrar till att konsumenters köpbenägenhet ökar eftersom man känner tillhörighet och samhörighet med influencers. Syftet med denna studie är att undersöka vilken betydelse influencer marketing har på Instagram och om de har någon inverkan på unga kvinnors köpbenägenhet, och i så fall vilken inverkan det har. Två forskningsfrågor har tagits fram för att uppfylla syftet och med hjälp av ett kvalitativt angreppssätt och vetenskapliga artiklar har forskarna jämfört det insamlade empiriska materialet. Den kvalitativa metoden bestod av tre stycken fokusgrupper där urvalet var unga kvinnor mellan 20–25 år. Efter att ha analyserat resultatet har forskarna kommit fram till att influencer marketing har en stor påverkan på unga kvinnors köpbenägenhet. Forskarna menar att det som en influencer lägger upp på Instagram inte alltid behöver leda till ett köp, utan det leder mer till att ett behov och en köpbenägenhet skapas av de bilder som dyker upp i flödet. Hur influencer marketing uppfattas av konsumenter är något individuellt men det tycks ändå vara en marknadsföringsmetod som fungerar då det upplevs trovärdigt.

  • 70.
    Andersson, Jenny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Björkengren, Kerstin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cherry-picking vid upprättande av kontrollbalansräkning: – en (o)möjlighet?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    There are a number of safeguards to ensure that a company’s equity remains in the company. These are included in the Swedish Companies Act. According to the rules for compulsory liquidation, directors and shareholders must immediately establish a balance sheet for liquidation purposes when the share capital is suspected to be consumed. A balance sheet for liquidation purposes is drawn up on the basis of a regular annual report, with permissions for a number of adjustments. One of these allowed adjustments include that assets can be valued to a higher worth, provided that the valuation principles are in accordance with the term “god redovisningssed”, which can be translated into Generally Accepted Accounting Principles. The term “god redovisningssed” is not clearly defined in the wordings of the law. The Swedish Accounting Standards Board, also known as the agency BFN, has the statutory responsibility to develop and clarify what is meant by “god redovisningssed”. BFN, however, does not have any regulatory powers. According to BFNs statements and general advice a mixture of their own regulations, “K-regelverken”, is not allowed. This limitation hinders companies in their ambition to show the ability of future survival. This study aims to examine the possibility of mixing the regulations of K2 and K3 in order to prove a company’s ability of going concern.To fulfill the purpose of this study, a hermeneutic approach is applied. Relevant laws, bills, court cases etc. are analyzed to derive the meaning behind the term “god redovisningssed”.The circumstances that warrant the establishment of a balance sheet for liquidation purposes are vastly different from those prevailing at ordinary accounting. Our conclusion is, therefore, that there are different forms of “god redovisningssed”, depending on the company’s situation. Given this reasoning, it is our belief that cherry-picking when preparing a balance sheet for liquidation purposes should be allowed.This paper is written in Swedish.

  • 71.
    Andersson, Jimmy
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jellhag, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    IFRS 13 inverkan på finansiell rapportering av förvaltningsfastigheter: En komparativ studie mellan svenska börnoterade fastighetsbolag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In January 2013 IASB introduced a new standard (IFRS 13) with the intention to give guidance on how to account for and calculate fair value. Investment property is an asset class that must be reported at fair value either for valuation purposes or for disclosure purposes. Investment properties are estates held by the owner to generate rental income and/or increase in value. This study aims at investigate how IFRS 13 has affected both the valuation and accounting of investment properties of Swedish real estate companies listed on OMX Stockholm, Mid & Large Cap. The study examines the fiscal years 2011-2014 in order to try to capture the development and the changes that the implementation of the standard has given rise to. The purpose of the IASB's work is to harmonize the financial reporting globally and thus facilitate comparison of understanding of accounting from different parts of the world. The results of our study indicate that IFRS 13 has not had a major impact on the reporting of investment properties and that valuation techniques and valuation procedures have not been affected at all. An obvious pattern that can be seen in the study is that real estate companies prefer to value their investment properties based on a cash flow model based on unobservable inputs like estimates and own assumptions. This in spite of the fact that information from previous transactions from similar items should be used primarily when estimating the value of an investment property. Unobservable inputs should be avoided to the greatest extent possible when fair value are calculated because it belongs to the lowest level in the hierarchy for fair value in IFRS 13. The reason for this is that data on the higher levels (levels 1&2) are based on actual events and transactions. Unobservable data (Level 3) are based on best available information as market data from past events and transactions are missing. To investigate how companies have applied IFRS 13, a pair of disclosure requirements in the standard have been sorted out. The real estate companies’ annual reports have been studied and analyzed with these disclosure requirements as a root. To complete the study, all essential information from the company's annual reports for all fiscal years (2011–2014) has been compiled and compared. Afterwards, collected material has been analyzed using the theoretical reference frame on which the study is based. Subseque IFRS 13 is principle based, which makes the standard open to interpretation. As a result, the data collected from the annual reports are also open to interpretation. In our opinion, it is not always clear exactly what is required to meet the requirements of a principle-based standard. According to our assessment, all companies included in the study follows the disclosure requirements in IFRS 13. However, the compliance of the standard differs between the companies. The main IV difference since the introduction of the standard is that the companies generally provide more information about fair value measurement. The study has provided insight into both what factors affecting valuation of investment properties and how different interpretation of principle-based standards can be. According to our study, a standard can be met in more than one way.

  • 72.
    Andersson, Josefin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gradering av barnplagg: En jämförelse mellan två olika sätt att applicera gradering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The following study is a bachelor essay in design technology. It investigates the differences that occur when applicating grading with two different methods. The study is made on a mission from a Swedish fashion company. Currently the company’s children’s department are using two different grading methods, however in the future the company wants to transition into only using one of them. To determent whish one the differences needs to be identified. The first method is developed by the company themselves based on expert functions in the CAD-program Modaris (Lectra 2017a). While the second method is based on a more traditional point grading. The methods are being compared in the study by grading two garments according to each method, one t-shirt and one jogger both in jersey material. The differences are then investigated by comparing pattern pieces, garment measurement charts and garment samples. In the result several differences between the methods are discovered, these are found both in the shape of the pattern pieces and in the grading intervals in the garment measurement chart. However, during the fitting session it was determent that these differences needs to be quite large to impact on the final product. A joint observation in all three comparison methods was that the further the grading moves from the base size the greater the differences are.

  • 73.
    Andersson, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Avsättningar som Earnings Management: En komparativ studie av noterade bolag på NYSE och Nasdaq OMX Stockholm2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In accounting there is a rising need of harmonization. Increased internationalization in the light of nations growing across borders has increased the need of the possibility to compare companies with each other. Apparent differences between countries in terms of legal traditions, culture, taxation, politics and financing have influenced the presentation of the financial information. This has led to the development of financial reports in various ways between countries, which means that the need for a common framework has increased. Different rules combined with differences between countries have resulted in diverse interpretations of accounting. In other words, this makes room for assessments in accounting. This means that financial reports may be subject to manipulation, which is called Earnings Management. Previous studies have shown that Earnings Management occurs in listed companies in order to reach the environments expectations. There are many studies revolving Earnings Management, but there are no comparative studies that review reversals of provisions. Studies that focus on reversals of provisions as a mean to use Earnings Management are few, which proves the relevance of this study. The purpose of this study is to review the phenomenon of Earnings Management in relation to reversals of provisions and net profit in financial reports on two of the world’s largest stock markets, Nasdaq OMX Stockholm and NYSE. The study is based on a statistical analysis of the segment Large Cap. The statistical analysis is meant to provide with indications whether Earnings Management occurs through reversals of provisions in relation to net profit. This study uses a quantitative method using a total of 200 annual reports for 50 companies. The study is comparative, which means that similarities and differences between the stock markets are compiled and analyzed. The result showed that there was a relatively strong positive correlation between the variables reversals of provisions and net profit for Nasdaq OMX Stockholm. The null hypothesis, that there was no correlation between the variables reversal of provisions and net profit, was rejected in the correlations test. At NYSE, the opposite result prevailed as there was no correlation between reversals of provisions and net profit. This was based on several tests where the primary test for conjunction showed that the null hypothesis was accepted and the test proved to be not significant. The conclusion can be summarized by the fact that there were relatively strong indications that Earnings Management occurred through reversals of provisions on Nasdaq OMX Stockholm. For NYSE, an opposite result was discovered. There were no indications of- 3 -Earnings Management through reversals of provisions. The conclusion is based on the fact that the statistical tests for Nasdaq OMX Stockholm support each other while the tests for NYSE are contradictory and do not reinforce each other’s results. This means that there is a difference between Nasdaq OMX Stockholm and NYSE, which can be explained by differences between regulations and the most common nations on the stock markets.

  • 74.
    Andersson, Lisette
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Flodin, Liza
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ta steget utanför din komfortzon: en studie kring generation Y: s definition av framgång2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study deals with the following topics: success, motivation, comfort zone, personaldevelopment and everything within the definition of generation Y. The study is qualitative,and based on peer-reviewed publications as well as other relevant theories. The main purposeof this thesis is to contribute to a deeper knowledge of the concept of success, and howentrepreneurs within the generation Y in an effective way define it. The study will focus onidentifying what makes generation Y step out of their comfort zone, and what motivates themto succeed.Initially, the study briefly deals with the main topics of success, motivation and comfort zone,before the theoretical framework goes deeper into these topics. The theory is of greatimportance for this study's analysis and results. Thanks to the theory we have been able tocreate relevant questions for the interviews, which have been the basis for the whole empiricalmaterial. A total of eight entrepreneurs were interviewed and they all contributed withknowledge, competence and experience. When we contacted entrepreneurs for our interviewswe chose to have a wide range within generation Y, containing both genders in different agesand different professions. Since we wanted to examine the respondents opinions regardingthese specific topics we chose to do semi-structured interviews. All of the respondents havetaken the step out of their comfort zone, and now live their lives as entrepreneurs, with afervent belief in themselves. In the analysis we will discuss the similarities and differencesthat we could find between theory and empirical data.The conclusion of this study will provide knowledge regarding the topics success, motivationand comfort zone. A comfort zone is an individual safe zone that all human beings have. Bytrying new things this zone will expand, which makes the person feel more comfortable. Withthis study we have reached to the conclusion that a person has to step out of their comfortzone to be able to succeed and this is possible through his or hers individual motivation.Entrepreneurs within generation Y is motivated in various ways, for example by setting longandshort-term goals, surround themselves with inspiring people and also develop throughnew challenges that will help them reach their goals and dreams. The generation also findmotivation in the will to learn, refine their skills and talents and widen their knowledge to bestronger entrepreneurs. To be successful is an individual concept, but overall it is about beinghappy in a balanced way and to feel satisfied with both your personal and working life.Although a balanced economy is necessary for survival, the entrepreneurs within generation Ydoes not think it is essential for the concept of success. It is of great importance that yousurround yourself by people who want your best and sees your potential and capacity.This will give you as an individual a stronger belief in yourself, which is necessary if youwant to be successful. The entrepreneurs have clearly shown a preference based on a positiveattitude towards life, they claim that everything is about having the right mindset to be able todevelop. The possibilities are all around us, we just have to open our eyes to be able to seethem.

  • 75.
    Andersson, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Real-Time Retail: Den digitala vägen till konsumenternas lojalitet2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Digitaliseringen är en process som finns i alla sektorer och branscher, inte minst inom detaljhandeln. Den återspeglas i e-handeln och i övergången till en mer omnichannel-influerad säljprocess där detaljhandlare i allt högre grad når konsumenter genom flera olika kontaktytor; i webbshopen, via den smarta mobiltelefonen, genom appar, digitala skyltfönster och i den fysiska butiken. Syftet med uppsatsen är att undersöka hur företag, med hjälp av tekniska lösningar, kan skapa kundlojalitet. Författaren har valt att fördjupa sig i hur dagens konsumenter förhåller sig till användning av tekniska och digitala lösningar i butik, vilka för- och nackdelar konsumenterna upplever med den tekniska utvecklingen och etableringen i branschen samt hur företagets relation till kund påverkas genom att integrera tekniska och innovativa lösningar i säljprocessen. Den metod som används är både en kvantitativ och kvalitativ insamlingsmetod. Den kvantitativa undersökningen genomfördes genom att 100 respondenter fick svara på 10 enkätfrågor med grund i tidigare nämnda forskningsfrågor. Den kvalitativa undersökningsmetoden bestod av semi-strukturerade intervjuer med främst kvinnor i åldern 25-30 som tidigare hade besvarat enkäten för att få mer djupgående svar och resonemang av respondenterna. Empirin har analyserats med teorin i åtanke och utifrån modellen som beskriver kommunikationen mellan företag och konsument. Slutsatsen som kan dras utifrån empirin och analysen är att kundlojalitet kan skapas genom tekniska lösningar, men att de tekniska lösningarna måste ta hänsyn till konsumenternas integritet och ske på deras villkor. För konsumenten kan iBeacons skapa värde genom att vara ett komplement till butikspersonalen och digitalt vägleda kunden genom köpet från det ögonblicket den kliver in i butiken. Att modebutiken erbjuder kunden, i realtid, anpassade notiser och information om produkterna i butiken innebär att tid kan sparas, men också ekonomiska värden då alla erbjudanden finns digitalt och kan användas på kundens villkor.

  • 76.
    Andersson, Magnus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sällström, Jakob
    University of Borås, Faculty of Textiles, Engineering and Business.
    Välgörenhet är kryddan av rikedom: filantropi inom svenska företag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Philanthropy within corporations has for a long time been a phenomenon outside of Sweden. However, philanthropy has spread throughout Sweden in recent years and is for various reasons becoming more popular. For example corporations say that they feel an obligation to help those who have it worse and also those in their environment.Based on answers gathered from interviews with seven different respondents from seven different Swedish corporations, this essay means to answer the question of how Swedish corporations work with philanthropy and what motivates them to do so.The result indicates that Swedish corporations work with philanthropy in a centralized manner and that information about this work is communicated mostly internally, to engage and motivate the staff but also to be seen as an attractive employer. Philanthropy can also be used as a strategy to strengthen a brand, gather political resources and combat negative criticism.This essay is written in Swedish.

  • 77.
    Andersson, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Atterflod, Natalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Makrosäkring: Intressenters attityder till redovisning av dynamisk riskhantering2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Hedge accounting is used when accounting for financial instruments held for hedging purposes. There are difficulties associated with applying existing hedge accounting requirements to macro hedges particularly when portfolios are managed dynamically. Because of the limitations of existing hedge accounting many entities find it difficult to faithfully present the results of dynamic risk management in the financial statements. As a result, some entities do not apply hedge accounting at all while others only apply parts of hedge accounting. Some entities apply other hedging techniques which do not correctly reflect the dynamic risk management. The IASB has published a Discussion Paper (DP) featuring an accounting method for dynamic risk management. The objective of the new method Portfolio Revaluation Approach (PRA) is to achieve a faithful presentation of dynamic risk management and reduce the existing operational complexity.The purpose of the study is to examine and compare the attitudes of the IASB’s stakeholders towards accounting for dynamic risk management and identify their opinion on the proposed accounting method PRA. The study also aims to identify stakeholders’ views on how a future method should be designed. To obtain an understanding of stakeholders’ views a qualitative content analysis were used. The study is based on 30 comment letters received from stakeholders in response to the issued DP on macro hedging. The stakeholders where categorized into three groups: standard setting bodies, accounting firms and corporations.The study shows that stakeholders consider that problems arise when the current rules is applied to dynamically managed portfolios. The IASB should develop rules that will be applicable and reflect dynamic risk management. The comment letters shows different opinions about the scale of the project and what dynamic risk management should cover. The IASB has modified the initial objective of the project and expanded the scope. Stakeholders therefore require that the IASB clarifies the objective before they develop an Exposure Draft (ED).The study found that opinions on PRA are diverse. Stakeholders have, however, identified more disadvantages than advantages with PRA. According to stakeholders, a future accounting method for dynamic risk management should be applied only when risk mitigation has been undertaken by hedging and not applied on all dynamic risk management. Stakeholders believe that an application on all dynamic risk management activities would increase volatility in profit or loss and not result in useful information. Furthermore, the study shows that a method should be optional to apply. A future accounting method should be designed to be applicable to all risks, not only interest rate risks. Judging by the commentIIletters from the stakeholders, the IASB should not develop a new method but instead design a method based on the existing rules in IFRS 9 Financial instruments and IAS 39 Financial Instruments: Recognition and Measurement. Moreover, the IASB should develop principle-based rules because of the character of dynamic risk management. The IASB must ensure that the method is practicable. Our conclusion is that even though the stakeholders encourage the macro hedging project, few are satisfied with the proposal submitted.(This paper is written in Swedish)

  • 78.
    Andersson, Mattias
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sjövall, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Konceptgenerering av adaptiv kraftbegränsare2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In an accident, some seatbelt is let out by the seatbelt retractor in the vehicle. This is done to minimize the chest pressure and for the occupant to correctly impact the air bag. In an adaptive load limiter (LLA) the force in the seatbelt could be changed between different levels. In this way the chest pressure and the speed in to the air bag can be optimized and to minimize injuries.The work has been aimed at develop new concept of switching between the high and low force. The goal is to reduce the number of parts, the complexity and the size of the components. The LLA device today is made out of nine components.This work has included brainstorming for ideas of new concepts. The concept have been sketched. The three best concepts have been valued in a concept evaluation matrix. CAD- models have been done. Calculations have been done by hand to see which forces the components will be subjected to. FEM-calculations have also been done to see that components can handle the amount of stress they which they will be subjected to during the switching. Tests of components have also been made to verify the concept on Autolivs test center. The results were then evaluated. The work is ended by recommendations of further development.This thesis has been done on Autoliv Sweden AB in Vårgårda. Autoliv was founded in 1953 in Vårgårda of the two brothers Lennart and Stig Lindblad. Autoliv is world- leading in car safety. Autoliv is currently operating in 27 countries and has over 70 000 employees. They save over 30 000 lives and prevent over 300 000 injuries every year. Autoliv has made seatbelts since 1956.

  • 79.
    Andersson, Olivia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wikström, Julia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Risker med offentlig-privat samverkan som alternativ finansieringsform av infrastruktur2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study should provide indications of risks and distribution of risks in transport infrastructure projects where OPS is used as a financing mechanism. Previous research has almost exclusively focused on the state aspect of the issue and this study aims to provide a broader picture where a private actor also can share its opinion. The study has a qualitative approach and the acquired theory has been examined against an empirical study in the form of interviews.In order to discuss the risks of OPS as a financing mechanism, there must be a clear definition of what OPS is, such a definition is not currently available. There has been a number of different explanations as to how this type of alternative funding should look, but not a clear pattern has yet been established. The risks are very project-specific, but with the overall trend that the risk allocation depends on how big the profit is expected to be in the project. The greater the profit, the greater the risk the private operator is prepared to take. Social benefit also plays a central role in the risk allocation. The public sector tends to take greater risks when the specific project is considered to be of great public benefit.

  • 80.
    Andersson, Patrik
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kontrollpaneler: En översikt av kontroll- & informationspaneler på Ringhals 32016Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med rapporten är att analysera standarden för kontrollpanelers uppbyggnad på Ringhals 3, märka ut avvikelser och föreslå förbättringar på bristfällande paneler. I en kärnkraftsanläggning sker en utvinning av värmeenergi med fission som tas tillvara på genom att koka vatten till ånga för att driva ångturbiner. För att göra detta på ett säkert sätt krävs det ett balanserat samspel mellan reaktorn och turbinerna för att se till så att turbinerna tar ut lika hög effekt som reaktorn producerar. Kontrollrumsoperatörerna ska kunna läsa av information från processen på ett snabbt och säkert sätt för att kunna fatta rätt beslut. Till sin hjälp av har operatörerna en uppsjö av kontroll- och informationspaneler i både kontrollrummet såväl som ute i produktionslokalerna för att kunna styra och övervaka de olika komponenterna. Men eftersom många paneler kommer direkt från komponenternas tillverkare så finns det en hel del undantag som operatörer måste anpassa sig till. Eltavlan i kontrollrummet som övervakar spänningsfördelningen över de olika elskenorna till komponenter har i princip varit oförändrat sedan anläggningen stod färdig 1980. Om systemet skulle bli spänningslöst så att nöddieslarna måste dras igång så är den kontrollrumsoperatörernas mest tillförlitliga information för att se vilka skenor som fortfarande är spänningssatta. Om någon av dessa dieselsäkrade skenor skulle vara spänningslös av någon anledning så måste en operatör lämna kontrollrummet för avgöra vad som har hänt, vilket kan kosta dyrbartid i ett skarpt läge. För att förbättra eltavlan kan man genomföra en storsatsning, likt den som gjordes på Ringhals 2 då hela kontrollrummet byggdes om och framtidssäkrades. Eltavlan kan även uppgraderas delvist som gjorts tidigare med övriga kontrollrumspaneler. Ringhals har uppmärksammat eltavlans brister och har påbörjat en förstudie och projekteringar för att bygga om panelen och åtgärda dessa brister.

  • 81.
    Andersson, Stefan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Elfvenfrost, Johan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Material replenishment system2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis work has been written both for and in co-operation with the company IAC Group Gothenburg. The main purpose of the report is to find a new alternative material replenishment system which will improve the internal material flow and eliminate unnecessary work activities such as manual call offs. The aim is to find a new system to reduce the incidental costs incurred and improve customer service in quality and performance. Observations and interviews were conducted and an analysis of the current situation was made. Waste was identified in the form of unnecessary transport, specifically in milk runs, where time was spent looking for materials to be loaded. This creates uncertainty and may contribute to increased costs and poor customer service. Three different options for a new replenishment system were developed which were compared with the theory and present situation. The proposal was evaluated with respect to cost, available support, complexity and future compatibility. The analysis of the theory and current state shows the importance of a long-term solution with few risks of waste. The solution that best cope with this is an e-Kanban system that automates the replenishment system and would make manual material call offs disappear completely. The conclusion is that an e-Kanban system is the best long term option for a manufacturing company like IAC because it is highly adaptable to change, and can be integrated in the company’s ERP system. The recommendation is to implement a new e-Kanban system. First, it should be tested on a pilot station and then introduced to the whole production process.

  • 82.
    Andersson Stridh, Sandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Johannes
    University of Borås, Faculty of Textiles, Engineering and Business.
    Från sponsorskap till partnerskap2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Whilst sport sponsorship investments has increased rapidly in Sweden over the past years, it has also reached a point of where the right holders have difficulties to meet the sponsors demand for more articulated outcomes. More and more companies view the sponsorship as more than a mere communication platform of mixed communication activities such as PR, direct on-sales and exposure. Sponsors now start to see the true potential of sponsorship, whereas the relationship could bring more to the company than the sponsorship offer; money in exchange for commercial access. In order to meet this demand the property organizations (in this paper, mostly referred to as the football clubs) have to look for reconstruction of their operations. A turn from the expression “sponsor”, to “partner” can be seen throughout the Swedish football world, though has little actual operational change been set to practice. This paper seeks to examine the new demands set from sponsors as well as identify the true nature of the partnership structure. We believe that with a deeper understanding of sponsor demands the property organizations can create a conceptualized and attractive profile, as well as add structural change into the operations, which could be beneficial for both parties.With help from literature we define sponsorship, which will be viewed as the fundamentals of partnership. Relevant B2B-relationship theories, such as commitment, trust and communication will be applied as cornerstones to a successful partner relationship. The empirical studies, showing that there is a demand for more communicative CSR-activities in the clubs, will be combined with earlier research on the subject of CRSS, cause-related sport sponsorship to highlight the importance of profiling.

  • 83.
    Andersson, Therése
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hassnert, Ludvig
    University of Borås, Faculty of Textiles, Engineering and Business.
    K2 & K3: kan ”cherry-picking” utgöra bokföringsbrott?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2014 there were 12,800 cases of accounting frauds reported in Sweden. According to Penal Code (Brottsbalken), classification of an accounting fraud needs to fulfill two requisites. The first requisite addresses the disregard of accounting obligation. The Accounting Act (Bokföringslagen) prescribes that the accounting obligation must be fulfilled in a manner consistent with generally accepted accounting principles (god redovisningssed).The Swedish Accounting Standards Board (Bokföringsnämnden) is a government authority that has a statutory responsibility for the development of generally accepted accounting principles. In 2004, the board changed its focus of the development of the accounting norms for unlisted companies. With this decision, they began to work on the K-project with the purpose of establishing a comprehensive framework of regulations for the companies’ annual accounts and annual reports. The regulations were divided into different categories based on the companies’ size which were constructed on the requirements and choices encompassed by the Accounting Act. The K-regulations (K-regelverken) became mandatory for unlisted companies in 2014.The purpose of this study was to investigate the possibility of accounting fraud if a company chooses to deviate from the applied K-regulation and instead use a rule from another K-regulation, what this study calls "cherry-picking". Therefore, this qualitative study utilizes a deductive approach and conducts a survey of K-regulations and their relation to Swedish legislation, which has contributed to a clear basis for the hypothetical cases in this study. The cases in this study have been supplemented by an interview with a strategic economic crime accountant from the Swedish Economic Crime Authority (Ekobrottsmyndigheten).The results of this study show that a deviation from the K-regulations can be considered synonymous with a deviation from the generally accepted accounting principles. With regards to this, a deviation from the K-regulations is seen as a disregard of the accounting obligation. In order to confirm an accounting fraud based on this, the second of the two requisites of Penal Code also needs to be fulfilled, the requisite of effect. The effect requisite is fulfilled when the essence of the accounts cannot be established. It may involve a certain difficulty to prosecute a company which has deviated from the K-regulation but included information in their accounts through their notes. The result of this study also shows that the provisions of the K-regulations takes precedence over the accounting options that the Annual Accounts Act (Årsredovisningslagen) offers.A link between generally accepted accounting principles and K-regulations has been identified in this study, but the relationship between K-regulations and the law is not fully specified. Despite this results of this study demonstrate the underlying risk that companies with applies "cherry-picking" between K2 and K3, may be convicted of accounting fraud.This study is hereinafter written in Swedish.

  • 84.
    Andersson, Tove
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Viktoria
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fastighetsbranschens val av redovisningsregelverk – RFR 2 eller K3?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Swedish enterprises have in some cases the ability to choose among different accounting regulations. For major companies, the choice is often between RFR 2 and K3. RFR 2 contains the regulations from IFRS with adaption to Swedish legislation and Swedish GAAP. For small and medium-sized enterprises there is the regulation IFRS for SME which in Sweden corresponds to K3. Before the introduction of K3 in 2014, the Swedish Accounting Standard Board issued a referral that was debated and criticized, mostly by real estate companies. The referral responses were strongly critical to the application of K3. This study aims to examine what factors are crucial for real estate companies in the choice between different accounting regulations and what regulation real estate companies have chosen after 2014. To fulfill the purpose of the study a mixed methods research was made. The first part of the study constitutes of interviews from which we could see a pattern that became the foundation of our hypothesis. In the second part of the study, the hypothesis was tested thorough a content analysis of annual reports in order to examine if the hypothesis can be said to be applicable to the entire real estate industry.The result of the interviews shows that component depreciation is the major crucial factor in the choice between RFR 2 and K3. All interviewed companies present their financial reports in accordance with RFR 2 and have a negative attitude to component depreciation for the real estate industry. Based on this, the hypothesis that major Swedish real estate companies choose to report in accordance with RFR 2 and that these companies deselect component depreciation was formulated. Through the content analysis in which we tested the hypothesis we could see that the majority of surveyed companies deselect K3 and instead choose to report accordingly with RFR 2 without practicing component depreciation. We consider this to prove the hypothesis with high probability to be correct and applicable to all major real estate companies.This thesis is hereinafter written in Swedish.

  • 85.
    Andersson, Victoria
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jandér, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Social Media, Insta-Culture and The Reinvention of Fashion Week2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: It is clear that the fashion industry is experiencing a change as a result of the explosion of social media. Today the four key social media platforms for fashion houses are Instagram, Facebook, Twitter and Snapchat. The society has created a culture around these media platforms, which is referred to as insta-culture. Why read Vogue magazine to find out the latest trends, when social media is covering the runways in real time? A debate about what direction the fashion industry is heading towards is a hot topic of discussion. The fashion industry has gone through changes before but now consumers have become more demanding regarding quick accessibility of fashion. Consumer behavior and the way we consume fashion has changed. An obvious sign of the change within the industry is how fashion weeks around the world have become the most coveted”it” event for celebrities and fashionistas worldwide. Fashion week is a fashion industry event that lasts around one week. The goal is for the fashion industry to network and for fashion houses to share their next season collections. Fashion weeks have traditionally been a closed, trade only-event which highlights promotional and glamorous entertainment events. However, now it is the most important shows that everyone wants to be seen at. What will become of fashion weeks is truly unknown. One thing that is for sure is that the development of social media definitely plays a vital role in the change of the industry. Aims of the research: The broader aim of this research is to analyze through the lens of fashion week, what is happening in fashion week and the driver of change within the fashion industry, social media, and to unravel why we see a change in fashion week now. The second aim is also to investigate in what way the change is affecting the way fashion is displayed at fashion weeks. Methods: This thesis was completed by gathering observations and analyzing interviews, blogs, press, journal articles, social media and observations that focused on the phenomenon of fashion week especially in the New York and Stockholm context. This qualitative method is referring to as Netnography using primarily data gathering from the internet and data from the existing interviews with people from the industry. Results: Social media has affected the fashion weeks in many ways. Today fashion brands have to include social media in their marketing strategy in order to survive in the insta-culture that reflects on the society. The insta-culture has as well resulted in that fashion week has been reinvented to an entertainment event open for everyone. The democratization of the fashion week has in turn resulted in that designers have to change how and when they deliver fashion. Instead of waiting six months for the collections to hit the stores, designers now have adopted a see now buy now model. Contributions: The result of this thesis brings awareness to people within the fashion industry and fashion theories when it comes to what is happening to the industry and how to better support fashion management strategies. Social media has created an insta-culture in the society that also affects the fashion industry. This thesis also highlights the great impact that the society has on fashion even today. This study therefore further develops the sociological theory when it comes to the impact from the society and how it affects fashion.

  • 86.
    Andreasson, Daniel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vågfelt, Albin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Marknadsanalys samverkansbjälklag betong-massivträ2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The concrete-timber composite floor is a floor slab constructed of concrete and timber that work together to take advantage of the best characteristics of each material. The concrete-timber composite floor is a project by Heda, Fristad Bygg, Technical Research Institute of Sweden (SP) and Högskolan in Borås. A market analysis is requested to obtain data about the market for the concrete-timber composite floor which is a demand for continued extern funding of the project. The market analysis is based on three different methods, a comparison of floor slabs, a life cycle cost analysis and a market research. The market analysis shows that the concrete-timber composite floor is too expensive to compete against the floor slabs made out of just concrete. It also shows that the industry is used to and prefers to build with concrete. The factors considered most important in the choice of floor slabs are price, spans, delivery time and assembly time according to the exploratory study made in the report. The concrete-timber composite floors strengths are spans and assembly time and its weaknesses are price and thickness.The concrete-timber composite floors chance to take on the market depends on how much the involved parties in the project can minimize the price and how well the assembly and delivery times can be guaranteed. Another important factor is how much the industry can be talked into using timber in load bearing structures without worrying about the influence of humidity.

  • 87.
    Andréasson, Caroline
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Letica, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kollaborativ Klädkonsumtion: En studie med inriktning på klädkonsumenters inställning till klädbibliotek2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Clothing consumers play an active role in the consumption development and have the power to change clothing consumption. Over time, various counter reactions towards today's clothing consumption have been established and Product Service Systems (PSS) offer alternative consumption opportunities. PSS includes collaborative fashion consumption and clothing libraries, which refer to an exchange of ownership or shared ownership of fashion products.

    The study presents Consumer Culture Theory (CCT) that aims towards the dynamics of cultura land social perspectives. CCT is used as a theory to identify connections to the PSS perspectiveand whether clothing libraries can evolve into a wider consumer culture.

    The purpose of this study is to investigate the attitude of younger female clothing consumers to use clothing libraries, by looking at cultural influencing factors. Through qualitative semistructured interviews, the results show that internal and external cultural factors contribute to an increased awareness of sustainability. More and more clothing consumers advocate sustainable consumption options, which means that clothing libraries can increase its spread.

  • 88.
    Aneja, Arun P.
    et al.
    DuPont Company.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ambidexterity drivers in plural business models’ (pBMs’) value-structure: an explorative study from DuPont2016In: From Science to Society: Innovation and Value Creation, University of Cambridge, 2016Conference paper (Refereed)
    Abstract [en]

    This paper investigates how can ambidexterity be detected and classified in plural business models (pBMs) at the level of their underlying value-structure (value- creation and extraction), and what are the drivers. Such pBMs are run by multi-national firms to accommodate various technologies and innovations however is stressful due to inherent incompatibilities and conflicts between them. Existing scholarly discussion is limited in exploring this issue, from a value generation perspective, essential to identify where to and how to commit resources in these pBMs. The paper builds upon an explorative study of six successful product cases (and their associated business models) from DuPont’s Textiles Fibre Division (DTFD) to show how exploration and exploitation generates resultant trajectories along value- creation and extraction mechanisms, respectively, in a product. Consistent and inconsistent combinations of these trajectories along the value-structure results in four differential drivers of pBMs, viz. (i) technological breakthrough, (ii) market-back technology, (iii) continuous technology, and (iv) continuous market-back, thus characterizing their inherent ambidexterity. These ambidexterity tendencies are along value- creation and extraction mechanisms.

  • 89.
    Aneja, Arun
    et al.
    College of Engineering and Technology, East Carolina University.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business. University of Borås.
    Textile Sustainability: Living Within Our Means2015Conference paper (Other academic)
    Abstract [en]

    Sustainability is defined by Brundtland as “….development that meets the needs of the present without compromising the ability of future generations to meet their own needs”. An evaluation of the current ‘pulse of the planet’ which consists of nature’s core business of creating diversity, abundance and continuance yields a bleak future. It suggests limited supplies of natural resources that pose an obstacle to future worldeconomic growth. This paper makes an assessment of a sustainable future for textiles based on economic, social,and environmental dimensions. Both strategic and tactical remedies for the textile value chain are provided. Thecollective actions suggested will not ensure success but rather provide a framework for a better and safer planet.

  • 90.
    Aneja, Arun
    et al.
    East Carolina State University.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Textile Sustainability: Major Frameworks and Strategic Solutions2015In: Handbook of Sustainable Apparel Production / [ed] S. S. Muthu, CRC Press, 2015, p. 289-306Chapter in book (Refereed)
    Abstract [en]

    Sustainability is commonly defined as “….development that meets the needs of the present without compromising the ability of future generations to meet their own needs”. An evaluation of the current ‘pulse of the planet’ which consists of nature’s core business of creating diversity, abundance and continuance yields a bleak future. It suggests limited supplies of natural resources that pose an obstacle to future world economic growth. In this context, the work makes an assessment of a sustainable future for textiles and apparel industries based on economic, social, and environmental dimensions along the major emergent patterns highlighted in 8 critical sustainability frameworks (viz. ecological footprint, natural step, natural capitalism, industrial ecology, cradle-to-cradle, bio-mimetic, ZERI, and planetary boundaries). A fundamental mind-shift in these industries by identifying various components of non-sustainability is suggested. Such deeper insights and collective changes will not provide solutions to ensure success but rather provide a holistic and integrated systems perspective to give rise to this major transformation. 

  • 91.
    Aneja, Arun
    et al.
    Department of Engineering, East Carolina University.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kupka, Karel
    TriloByte Statistical Software, Ltd..
    Militky, Iri
    The Technical University of Liberec.
    Towards a circular economy in textiles: RESYNTEX and the European Uniion2016In: Fibres and Textiles (Vlákna a textil), ISSN 1335-0617, Vol. 23, no 3, p. 15-21Article in journal (Other academic)
    Abstract [en]

    Europe is at crossroads in terms of growth and living standards. The nexus between circulareconomy, RESYNTEX and textile provides direction and opportunity for seamless prosperity. The currentstrategy consisting of a linear economy for resource utilization, a surprisingly wasteful model of valuecreation, is leading to decline in prosperity and concomitant global influence. It must develop a moreresource savvy circular economy, with the biological and mineral nutrients of modern society continuouslycirculating. Rather than face a bleak and uncertain future dependent on resources from overseas, Europeneeds to develop technologies towards self-sufficiency in energy and water and keep materials requiredfor consumption flowing [1]. This will insure reduction in virgin resources and treat waste as a valuableinput rather than a burden for welfare of society and the environment.RESYNTEX, the European Union’s Horizon 2020 research and innovation funded program, will producesecondary raw materials from blends and pure components of unwearable textile waste and is expectedto have a strong circular economy focus. The project will develop and demonstrate a strategic design forclosed loop textile recycling throughout the value chain.

  • 92.
    Anell, Nicklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Haverstal, Albin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sociala aspekter på en multikulturell byggarbetsplats: Arbetsmiljö & säkerhet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The report is written in collaboration with H2 Entreprenad AB and focuses on the workenvironment with foreign subcontractors on the Swedish labor market in the constructionindustry. A comprehensive literature study has been done and completed with an interviewstudy.The construction industries production rate is at levels equal to the days of the millionprogram in the 60s and 70s. 710 000 new homes are needed between 2015 and 2025according to Boverket. With such pressure on the construction industry, companies havedifficulty in obtaining labor. This is one of the reasons why posted workers have increasedsignificantly in Sweden in recent years.The foreign labor force gives access to new skilled labor, which is usually cheaper. However,the requirements of management of foreign subcontractors taken in are increasingsignificantly, leading to enlarged costs. The risk of a foreign worker being injured in aSwedish workplace is also 36 % higher, and the risk of dying is four times the size of aSwedish. This means that a greater focus on a functioning work environment is needed, whichwill operate despite language barriers.The social and cultural differences are analyzed and processed in the report, how hierarchiesand guidance for professional workers are done in a comparison between Swedish and foreignsubcontractors.

  • 93.
    Anita, Radon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sundström, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Behre, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Adding Value through In-store Self-Service Technology in Retailing2016Conference paper (Other academic)
    Abstract [en]

    Introduction

    Technology-facilitated transactions have become an increasing part of retail encounters and customers, in some instances, are interacting with technology more than firm employees to create service encounters. Acceptance and adaption of new technology in store is dependent on several factors such as personality. Previous studies (Demirkan & Spohrer, 2014) suggest that product information and search process in store can be supported with the help of digital technology. It is suggested the infusion of technology can enhance service encounters by making them more expedient and efficient and thus, satisfying (Bitner, Ostrom, and Meuter 2002; Meuter et al. 2000). Giebelhausen et.al. (2014) suggest that the interplay between frontline technology use and service encounter evaluations may be more complex than it seems, and it is also suggested that technology-enriched retail environments affects relations between consumers, employees, and retailers (Pantano, and Migliarese, 2014).

    Academic literature has very much focused on the interpersonal dynamics of service-encounters (Bettencourt and Gwinner 1996; Bitner, Booms, and Tetreault 1990; Fischer, Gainer, and Bristor 1997; Goodwin 1996; Hartline and Ferrell 1996) that has extensively been explored, but to a lesser extent has research investigated customer interactions with technological interfaces (Bitner, Brown, and Meuter 2000; Dabholkar 1996). In their extensive exploration of a wide range of SSTs Meuter et.al. (2000) called for further research examining what motivates people to use an SST, how people would go about learning their role as it relates to interacting with an SST, and also what factors that limit perceived ability to interact with SSTs.The purpose of this study was to evaluate the value added by retail in-store self service technology for consumers. Important aspects of the SST interaction include the perceived service, the purchase intentions and interaction with the sales personnel.

    Experimental design and methodology

    Depending on their complexity, certain products are perceived as more difficult to buy than others. Within a retailing context complexity dimensions regarding products is not so often heard of, however, many customers perceive products as difficult. This is due to the fact that consumption of the product is important and mistakes are often made. In a research program within the University of Borås and Swedish Institute for Innovative Retailing, the Academic environment gather retailers that strive to innovate and help raise customer perceived value in the fixed store setting. While significant investments in innovative technology systems such as self-scanning, mobile platforms or digital payment methods, continue to transform the customer’s experience it also help retailers being more effective. One of the Swedish retailers (a large retail chain within home textiles) wanted to develop a new tool for customers in store, helping them to decide on what product to buy. The system developer connected to the research institute programmed an IT-pilot designed to help customers decide the right product, with the help of a decision tree-model. Products chosen to be a part of the decision tree were pillows and duvets/covers. For most people this may sound like an easy product to choose, but studies made within SIIR contradict this opinion, showing that these kind of products are perceived as very difficult to decide upon. You need to know how your pillow must be in terms of filling, material, size etc. You also need to know how warm your cover should be compared to how you sleep at night and how the temperature is in your bedroom among other things. The IT-pilot was programmed into a touch-screen based self-service computer station, and the layout was made according to the retailer’s format and colour.

    The overall design of the field study was a structured three day in-store experiment with a touch-screen based self-service device aiming for three groups of respondents. These were 1) loyalty card members 2) voluntary participants in the SIIR survey registry and 3) Walk-in customers. The respondent were either assigned to the SST-based IT-pilot, or the sales clerk, to simulate a purchase in a real retail environment. When the respondents had selected and located the chosen merchandise the mock purchase was interrupted, and the structured interviews were conducted.

     

    The IT-pilot was a computer with touch screen, where a software prototype of a SST-program was installed. The customers made choices on the screen and the software gave them appropriate recommendations based on a hierarchy of choices the customer made on the touch screen. The IT-pilot was placed centered on a wall, by duvets and pillows. When the customer had gotten a recommendation from the IT-pilot they searched for the item of preference in the store, without help from sales personnel. The simulated purchase was concluded and the respondents were asked questions from a questionnaire with different design depending on whether the respondent had experienced a SST-encounter or a sales clerk encounter. Two research assistants, collecting the data and reporting it to the researchers in the study, performed the questionnaires. The research design was experimental in the sense that the respondent never actually performed a real purchase; they were invited and asked to participate in a fictional purchase, going through the different phases in the purchasing process. Total sample in the experiment was 78 customers contributing to the data set.

    Results

    The average respondent in the study was a woman 47.1 years-old. Two respondents were male, thus reflecting the age and sex of the store’s targeted segment. Most respondents were relatively frequent visitors to the retail chain. 75.6 of the population visit a store one to two times every month, indicating an interest in the category. Less than 4% were highly infrequent visitors. Some used the internet regularly, but mobile platforms were seldom used, indicating a low internet maturity in the population.

    When asked how they perceived the importance of personal service, a majority of the respondents claimed it was high. However, the willingness to pay for better service was low. The self-stated computer literacy was high but their experience and willingness to use the internet retail options was low. The respondents were reluctant to try the SST-device, or at least hesitating, however, when educated they wanted to test the service. When asked which service was the best, the sales clerk or the SST, they preferred pre-purchase information sources such as employee encounters, and signs (including hang tags).

    The expected service level at the fixed store setting was high or very high before the experiments were carried out. Both the sales clerk and the SST, proving that both SST and sales personal delivered customer perceived value, fulfilled these expectations. The service experience, information quality and the match with preference were very good with the sales clerk. The SST received a somewhat lower rating compared to the personal encounter. The likelihood that the subject would actually purchase the product was slightly higher for the respondents who received service from sales personnel.

    Even if the recommended product is a good match for the customers’ preferences, we cannot conclude that there will be a purchase to finalize the sale. The product may not be important enough, or it can be difficult to find in the store. The product category in our experiment was considered very important by both the group serviced by the sales clerk and the SST group. However, those serviced by the sales clerk stated it was easier to locate the shelf where the recommended item was located, and to locate it n the shelf, than the group serviced by

    Discussion and Conclusions

    The study shows that customers perceive the SST as both simple and logical with a good layout and as a good basis for decision making. This is in line with previous research that suggests that customers can perceive an added value if SST is present in-store. Given the results it is also indicated that acceptance for SST such as the IT-pilot in this case is dependent upon both outcome and expectations. Customers in this study, who are customers of the home textile company that was the setting require high service but are not willing to pay for the higher service level. Their focus is on value for them personally as customers (i.e. price and service related to price), more than the ultimate shopping experience. It was also revealed that the SST-based IT-pilot used in this study was best utilized when used in combination with personal selling and was most appreciated when the store was very busy. This indicating that consumers appreciate having the option of customizing their own service experience given the variables of time, access to sales personnel and readiness and willingness to use SST devices. Further research should view the combination of SST and personal service in order to view consumer choice of medium for service encounters, particularly when purchasing so called complex products. Methodologically further research should view the results when a SST device is placed in-store and respondents are not invited to an experiment but interview after having used the device uninitiated by researchers.

    References

    Bettencourt, Lance and Kevin Gwinner (1996), “Customization of the Service Experience:

    The Role of the Frontline Employee,” International Journal in Services Industry Management, 7 (2), 2–20.

    Bitner, MJ. and Mary Stanfield Tetreault (1990), “The Service Encounter: Diagnosing

    Favorable and Unfavorable Incidents,” Journal of Marketing, 54 (January), 71–84.

    Bitner M.J., Brown S.W., Meuter M.L., (2000) Technology Infusion in Service Encounters,

    Journal of the Academy of Marketing Science, vol. 28, n. 1, pp. 138-149.

    Bitner M.J., Ostrom A.L., Meuter M.L., (2002) Implementing Successful Self-Service

    Technologies, Academy of Management Executive, vol. 16, n. 4, 2002, pp. 96-109.

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    Scanning in Retail, International Journal of Service Industry Management, vol. 14, n. 1, pp. 59-95.

    Demirkan, H., Spohrer, J. (2014) Developing a framework to improve virtual shopping in

    digital malls with intelligent self-service systems, Journal of Retailing and Consumer Services, Volume 21, Issue 5, pp. 860-868.

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    Touch Versus Tech: When Technology Functions as a Barrier or a Benefit to Service Encounters. Journal of Marketing: July 2014, Vol. 78, No. 4, pp. 113-124.

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    Services Technologies: Understanding Customer Satisfaction with Technology-Based Service Encounters. Journal of Marketing: July, Vol. 64, No. 3, pp. 50-64.

  • 94.
    Annerstedt, Cecilia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Annerstedt, Louise
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förbättrad projektstruktur: Sweco Industry2016Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna rapport handlar om hur en förbättring av projektstrukturen kan genomföras på Sweco Industry som är en del av Sweco AB. Sweco Industry är involverade i stora och många projekt och är i behov av en gemensam samt organiserad strukturmodell. För att undersöka material som finns att tillhandahålla i dagsläget söktes det efter befintliga styrdokument och intervjuer med personalen gjordes. Rapporten beskriver också hur ett referensprojekt användes som stöd för att fördjupa kunskapen om hur ett projekt genomförs. Referensprojektet genomfördes med hjälp av intervjuer som baserades på Sweco Logistics (som är en del av Sweco Industry) nuvarande strukturmodell, Lakanet, där hela processen från initiering av projektet till avslut följdes. Syftet med arbetet är att försöka identifiera eventuella brister i Sweco Logistics nuvarande strukturmodell och vad som bör förbättras. Särskilt fokus läggs på hur projektarbetet på Rustas centrallager har genomförts. Avsikten är även att ta reda på vad för material i form av styrdokument som används idag på Sweco Industry gällande projekt. Tidigt i undersökningen kunde det konstateras att det finns en förbättringspotential i hur Swecos medarbetare följer en gemensam strukturmodell. Det finns exempel där personalen har lågt medvetande om Lakanets existens vilket försvårade undersökningen, men med kontinuerliga styrgruppsmöten tydliggjordes frågetecken och intressanta observationer gjordes. Emellertid kunde det konstateras att Sweco Industry lyckas väldigt bra i projekt som de tar sig an, och det för att många av medarbetarna har sedan tidigare stor erfarenhet av att arbeta i projekt. Denna kunskap måste Sweco Industry belysa, ta vara på och använda för att utbilda framtida projektledare. Under tiden som examensarbetet pågick startades ett arbete med en ny version av strukturmodellen där examensarbetarna var högst delaktiga i utformningen då de både muntligt samt skriftligt givit förslag till hur materialet kan tänkas se ut.

  • 95.
    Annvik, Sophie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jonsson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Funktionskläder och den fysiska butikens funktion2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sportswear is growing into a fashion trend due to consumers growing desire for a healthy lifestyle. Some years back functional sportswear companies sold their clothing mostly via retailers, in recent years however these companies have integrated downstream in the supply chain. Now most functional sportswear brands operate their own stores: flagship or brand stores. Many researchers have investigated how companies use integration in the supply chainas a strategy. Few of these researchers have solely looked into functional sportswear companies and their unique products. The purpose of this thesis is therefore to examine why functional sportswear brands operate brand stores.

    In this paper several researchers suggested reasons to why companies integrate downstream in the supply chain, which has been taken into account. Researchers such as Penaloza (1998), Pine and Gilmor (1998) and Thomas et. al (1999) have suggested that brand image, a relationship with the consumer and the chance of giving the consumer an experience are important advantages that comes with a brand store. Researchers have also discussed how the brand store generates sales through other channels. These advantages of brand stores as well as reasons for downstream integration have been used to critically examine why functional sportswear brands operate brand stores. The study shows that all examined sportswear brands use the brand store as a way of building image. The companies all find the chance of giving the consumer an experience as an important aspect of the brand store.

  • 96.
    Aofeng, Zhuang
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Han, Bao
    University of Borås, Faculty of Textiles, Engineering and Business.
    Virtual Reality in Marketing—An explorative study2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recently, virtual reality (VR), as a new form of technology is developing and evoking public interest. VR technology can provide an artificial realistic environment controlled by body movements. The technology has been applied in many areas for example movies and other entertainments. It provides interactive experiences and it is still developing to many other new fields like medicine and the military.It is exciting to look into how virtual reality technology can be helpful to some new areas such as marketing. The purpose of this thesis is to try to find out whether virtual reality technology, as a marketing tool, can attract customers’ attention more than traditional marketing tools.We choose IKEA as an experimental case study has been chosen as method for doing this research. We use IKEA’s virtual reality application on the Steam to do the experiment. IKEA is a big Swedish furniture retailer, which has stores all around the world. IKEA virtual reality application is a simulation of a kitchen environment. In the application, users can interact with virtual items such as cooking a meal with pan and meat balls. The application is available on the Steam, a digital distribution platform used for e.g. digital gaming. The thesis first introduces the background of virtual reality technology and marketing theory and then, analyzes marketing through virtual reality. We believe that the result of our experiment with IKEA’s application can be used as a reference for other companies.

  • 97.
    Appelkvist, Rolf
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Oudhuis, Margareta
    University of Borås, School of Education and Behavioural Science.
    Nätverk för den goda arbetsorganisationen: Högskolan och den tredje uppgiften2002In: Den glokala utmaningen : samverkansmönster och näringslivsutveckling i Västsverige, Stockholm: Atlas förlag , 2002Chapter in book (Other academic)
  • 98.
    Arabi, R.
    et al.
    Department of Chemical Engineering, Isfahan University of Technology.
    Bemanian, S.
    Department of Chemical Engineering, Isfahan University of Technology.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rapid biodegradation of methyl tert-butyl ether (MTBE) by pure bacterial cultures2007In: Iranian Journal of Chemistry and Chemical Engineering, ISSN 1021-9986, Vol. 26, no 1, p. 1-7Article in journal (Refereed)
    Abstract [en]

    Two pure bacterial strains capable of rapid degrading methyl tert-butyl ether (MTBE) were isolated from an industrial wastewater treatment plant, identified and characterized. These strains are able to grow on MTBE as the sole carbon and energy souces and completely mineralize it to the biomass and carbon dioxide. The strains were identified as Bacillus cereus and Klebsiella terrigena. Both strains are able to grow in the presence of 48 gl-1 MTBE in water, which is almost the maximum concentration of MTBE in the water. They were able to completely degrade 10 gl-1 MTBE in less than a day. The specific degradation rate of MTBE at optimum conditions were 5.89 and 5.78 g(MTBE) g(cells)-1 h-1 for B. cereus and K. terrigena, respectively. The biomass yield was 0.085 and 0.076 gg-1, respectively. The cultivations were carried out successfully at 25, 30 and 37 °C, while they showed the best performance at 37 °C. Neither of the strains was able to grow and degrade MTBE anaerobically.

  • 99.
    Ariyanto, T.
    et al.
    Department of Chemical Engineering, Faculty of Engineering, Universitas Gadjah Mada.
    Cahyono, R. B.
    Department of Chemical Engineering, Faculty of Engineering, Universitas Gadjah Mada.
    Vente, A.
    Environmental Science for Sustainable Energy and Technology, Avans Hogeschool.
    Mattheij, S.
    Department of Food and Agricultural Product Technology, Universitas Gadjah Mada.
    Millati, R.
    Department of Food and Agricultural Product Technology, Universitas Gadjah Mada.
    Sarto,
    Department of Chemical Engineering, Faculty of Engineering, Universitas Gadjah Mada.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Syamsiah, S.
    Department of Chemical Engineering, Faculty of Engineering, Universitas Gadjah Mada.
    Utilization of fruit waste as biogas plant feed and its superiority compared to landfill2017In: International Journal of Technology, ISSN 2086-9614, Vol. 8, no 8, p. 1385-1392Article in journal (Refereed)
    Abstract [en]

    Fruit waste is a part of municipal solid waste which is typically disposed of directly to a landfill site. In order to utilize this valuable renewable resource, anaerobic biological processes can be employed to convert fruit waste to biogas. This usable gas is then used to generate electricity. This paper describes a comprehensive study to set up technology for converting fruit waste to electricity via biogas production. First, the fruit waste characteristics (type and composition) were systematically evaluated, and then laboratory experiments for biogas conversion to explore gas production from the waste were carried out. The biogas plant was then designed, based on the information obtained. Finally, a comparison of biogas plant with landfill was performed using life cycle assessment (LCA) to determine environmental impacts, and economic evaluation to assess daily processing costs. The results from waste characterization in one of the biggest fruit markets in Indonesia showed that the three main component fruit types were orange (64%), mango (25%), and apple (5%). Rotten fruit contributes up to 80% of the total waste in the fruit market. Based on the experimental work, the potential gas production in the biogas plant was calculated to be approximately 1075 Nm3/day, comprising 54% methane, based on 10 tons per day of fruit waste. The comparison demonstrates that it is a better option to utilize fruit waste in a biogas plant, in terms of LCA and daily operational costs, than to dispose of it in landfill. 

  • 100.
    Arja, Mina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Akbar Mirzaei, Ali
    University of Sistan and Baluchestan, Zahedan 98135-674, Iran.
    Mahmood Davarpanah, Abdol
    University of Sistan and Baluchestan, Zahedan 98135-674, Iran.
    Masoud Barakati, Seyed
    University of Sistan and Baluchestan, Zahedan 98135-674, Iran.
    Mohsenzadeh, Abas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Atashi, Hossein
    University of Sistan and Baluchestan, Zahedan 98135-674, Iran.
    Bolton, Kim
    University of Borås, Faculty of Textiles, Engineering and Business.
    DFT studies of hydrocarbon combustion on metal surfaces2018In: Journal of Molecular Modeling, ISSN 1610-2940, E-ISSN 0948-5023, Vol. 24, p. 47-Article in journal (Refereed)
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