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  • 1.
    Aaltonen, David
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sköld, Mathias
    Södertörn University, School of Social Sciences, Business Studies.
    Behöver pensionssystemet en förändring?: En studie om investmentbolag i premiepensionssystemet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is evaluate if there is another investment opportunity than the current investment opportunities in the Swedish pension system. In order to do this the study will produce a portfolio of a Swedishand an international investment company with a good balance between risk and return for a comparison of today’s premium pension scheme.

    Methodology: The study is based on historical data for ten years which further is analyzed through the Pearson R model. The selection consists of investment companies in the Nordic- and the American market. Along with the quantitative study an interview will be made with a representative well familiar with savings and pension investments. Finally the credibility of the study and methodology criticism is presented.

    Theoretical Framework: The theoretical frame of reference consists of previous theories that are relevant to produce the best-suited portfolio. Markowitz modern portfolio theory is the main theory which is supplemented by additional essential measures as the Sharpe ratio. Furthermore, a developed portfolio theory by Grubel & Solnik is applied to get an international perspective.

    Result: The result consists of a presentation of the processed data as underlies the analysis being carried out.

    Conclusions: The study produces a portfolio in the form of Bure Equity AB and Berkshire Hathaway. In comparison with the pre-existing pension options the study’s portfolio shows a significantly higher nominal return. The constellation of Bure Equity AB and Berkshire Hathaway exhibits a nominal return of 19,75 % in relation to the active saver in the premium pension with a nominal return of 7 %. The passive saver assigned to AP7 Safa exhibits a nominal return of 11 %.

  • 2.
    Abbas, Najat
    Södertörn University, School of Social Sciences, Business Studies.
    Happier Childrens etableringsprocess: En studie om socialt entreprenörskap vid etablering utomlands2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to describe how social entrepreneurs' establishment process and then identify the challenges and factors that social entrepreneurs should take into account when establishing abroad and what resources that have been used to tackle the various challenges.

    Research questions:

    • How do social entrepreneurs establish operations abroad?
    • What factors are important to consider for social entrepreneurs when establishing abroad?
    • Witch resources can be used by social entrepreneurs to tackle the challenges that comes along when establishing abroad?

    Method: This is a case study and is investigating the case with social entrepreneurs' establishment process of the non-profit organization Happier Children in Morocco. Introspective method and qualitative research strategy were used to gather the empirical material. The study is based on an inductive approach. The study's choice of respondents consists of Swedish social entrepreneurs who established an orphanage in Morocco.

    Theory: The theories used in this study are Barriers during establishment abroad and Resources used during establishment abroad.

    Conclusions and results: This study showed that social entrepreneurs established a business/ projects in Morocco by first having a preparatory work. The preparatory work included planning, material collection and procurement, information retrieval, administrative applications and the establishment of a new wider network. Thereafter, the social entrepreneurs established their projects in Morocco. The periods for the social entrepreneur’s establishment process of the various projects and programs varied between three months to two years. During the establishment process of Happier Children, all of the social entrepreneurs experienced various challenges. These challenges caused stress, frustration, disappointment, lack of trust and cooperation, limited information availability and constant 7 barriers. It is therefore important that social entrepreneurs when establishing abroad should take into account factors such as differences in language, culture, business ethics, administrative support, the occurrence of corruption, inadequate access to information and the importance of a broad network and social capital

  • 3.
    Abdalla, Amal
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Konradsdal, Amanda
    Södertörn University, School of Social Sciences, Business Studies.
    CSR, receptet för en lyckad M&A transaktion?: En kvantitativ studie om hur effekterna av företagens sociala ansvar påverkar M&A transaktioner2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to examine whether the awareness of social- and environmental factors could be beneficial within M&A transactions in such that companies tend to obtain a higher success in such transactions if they are aware of these factors. The study also examines whether the actual return by the event date strikes higher for the social- and environmental aware companies than the unaware companies, where the event date is when the M&A transaction was due.

    Method: The authors have chosen to use two different methods; the Event Study- and Panel Study methods. The event window consists of five days before- and five days after the due date of the M&A, which makes it a total of 11 days. The estimation window is based on the 30 days before the event window and is examined in order to obtain an expected return of which is not affected by the event. The sample is based on international, Swedish companies which has undergone a M&A with a non- Swedish company, and is connected to the UN’s initiative Global Compact.

    Theory: The authors have chosen to apply the Efficient Market Hypothesis and besides that, a developed model based on a current one, the Merger Management Model. The difference between the models is that the Merger Management Model is based on tangible factors whereas the developed model, Social and Environmental Merger Management Model, is based on intangible factors. The chapter starts with the Efficient Market Hypothesis and then continues with the Merger Management Model and an explanation of the social- and environmental factors. The chapter ends with an explanation of the factors’ impact on companies and culminates onto the developed model.

    Conclusion: The outcome shows that companies of which are aware of social- and environmental risks, have incentives to a higher success rate in M&A transactions than companies that are unaware of these risks. The results of the hypothesis test made in this study strengthens the conclusion since the outcome of the p-value almost reached 64 percent, which means that there most likely is a correlation between the companies’ awareness of the social- and environmental factors and their success in M&A transactions.

  • 4.
    Abdi Mohamed, Aukar
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ramsey, Gabriel
    Södertörn University, School of Social Sciences, Business Studies.
    Ledarskap i den kreativa processen: En studie om små dataspelsföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Leadership in the creative process: A study about small computer game companies.

    Problem: Currently there is a lack of studies that focus on different leadership perspectives effect on creativity within groups. There is a lack of information about how leadership shapes and the leadership’s role in the creative process, especially in creative intensive industries. A big part of previous research focuses on countries like USA and Japan, but not Sweden. The computer game industry is a fast changing industry, therefore there are many challenges and business opportunities that organizations might lack knowledge about.

    Purpose: The purpose of this essay is to gain an understanding for what leadership in the creative process in small computer game companies look like. At the same time we want contribute knowledge and understanding about the leadership's influence on the creative process.

    Method: The study is based on a interpretive social science perspective with a qualitative research strategy. A phenomenological approach has been used to capture the respondent's’ experience of leadership in the creative process in the computer game industry with the help of semi structured interviews. The research approach was abductive due to the researchers constantly going between data and known theories when searching after the most probable explanations. During processing of data a phenomenographic data analysis model was used.

    Conclusion: Different leadership perspectives work differently under different circumstances. According to the theoretical framework leadership theories does not necessarily exclude one from another, rather aspects from different leadership theories are combinable. Since there are many kinds of computer game companies it is imperative to understand one’s own organization and to be open to pick aspects from different leadership theories to tailor a leadership perspective that fits the organization's context.

  • 5.
    Abdulah, Sandra
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Dini, Rahma
    Södertörn University, School of Social Sciences, Business Studies.
    Kulturell mångfald inom företag: En fallstudie om kulturell mångfaldsarbete inom transportsektorn2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund​: En ökad globalisering, internationalisering och invandring runt om i världen idag har påverkat näringslivet på olika sätt. Effekterna av detta har haft en kulturell inverkan på Sveriges organisationer. År 1945 ersattes arbetskraftsinvandringen med flykting- och anhöriginvandring. Invandringen har inneburit att den kulturella och religiösa heterogeniteteni det svenska samhället har ökat jämfört med åren innan, vilket har bland annat skapat kulturella utmaningar för företagen i Sverige.

    Problemdiskussion:​ Kulturell mångfald har bidragit till olikheter på arbetsplatsen som har skapat utmaningar för företagen. Olikheterna är allt ifrån sättet man tänker, hur man utför sitt jobb, språket man talar till sättet man klär sig och de symboler man bär. Det är inte alltid de kulturella värderingarna går i enlighet med företagets värderingar och normer. Frågan är hurföretagen ser på dessa utmaningar och hur de hanterar dem.

    Forskningsfråga:​ Hur arbetar företag inom transportbranschen med kulturell mångfald och hur definierar dem utmaningarna som kommer med mångfald bland de anställda?

    Syfte: ​Studien syftar till att undersöka hur företag inom persontransportsektorn arbetar med kulturell mångfald bland de anställda samt hur de hanterar utmaningarna kring den.

    Metod:​ Vi har valt att använda den kvalitativa metoden för att samla information. I vår kvalitativa forskningsmetod har vi använt oss utav semistrukturerade intervjuer bestående av öppna frågor med ledningen för att förstå hur de valda företagen arbetar med mångfald.

    Resultat:​ De fyra företag som undersökts i studien har alla sitt sätt att arbeta med den kulturella mångfalden, men inget av företagen har i dagsläget en medveten strategi som specificerar arbetet med kulturell mångfald på en djupare nivå. Därmed hanterar företagen de utmaningar som uppkommer i samband med detta först när diskriminering eller händelser som strider mot jämställdheten uppstår

  • 6.
    Abo Shkir, Buthaina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rydqvist, Robin
    Södertörn University, School of Social Sciences, Business Studies.
    CSR och de fyra storbankerna: En kvalitativ innehållsanalys av storbankernas CSR-kommunikation2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problematization: The demands of CSR have increased in both Sweden and the rest of the world. A sector which has during the 2000s increased its commitment to CSR issues is the banking industry. Banks have a great economic importance for society, but also a great importance for sustainability and social development. Banks are active in socially responsible companies and are inclined to report information about their CSR activities. Despite this, banks have not had a great attention in the field of CSR research compared to other sectors. Few studies within CSR have also been longitudinal.

    Purpose: The purpose of this study is to describe and analyze how the four largest Swedish banks Handelsbanken, SEB, Nordea and Swedbank have presented their CSR activities during 2000-2010.

    Research question: How have the CSR activities been formed within the four largest banks in Sweden between the years 2000-2010?

    Method: For this study has a qualitative content analysis of the four largest banks annual reports and sustainability reports during 2000-2010 been conducted. In the content analysis, emerging coding has been used where categories were developed after an examination of the empirical material. The content was divided into four themes: stakeholders, environment, ethics and philanthropy.

    Result and conclusion: The result in this study shows that the banks have presented CSR activities in similar areas which are stakeholders, environment, ethics and philanthropy. All the banks had extended their responsibilities and had an active participation in CSR issues during 2000-2010. The differences between their CSR activities are mostly when they developed them, but in the end the banks have tended to be similar in their CSR.

  • 7.
    Ackehed, Ida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Molin Olsson, Elias
    Södertörn University, School of Social Sciences, Business Studies.
    Styrande faktorer och aktiemarknadens påverkan på finansiering inom IT-branschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study has been to examine the possible relationship between patterns on the stock market and the capital structure of IT-companies. Furthermore, the study attempts to contribute a deeper understanding of the ways Chief Financial Officers (CFO) and Chief Executive Officers (CEO) handle aspects pertaining to levels of debt, solidity, the market when making investment decisions and factors that influence a company´s value. This has been done using the Market Timing Hypothesis as the main theoretical frame of reference. The study has primarily been conducted using quantitative data analysis in the form of multiple regression. Qualitative interviews have been subsequently conducted with the purpose of enhancing the statistical findings. The results from the study indicate that financial decisions largely vary depending on the situation, albeit market value being an influencing factor. Moreover, the profitability of the company and the amount of fixed assets play a role in financial decisions. The respondents further noted that the amount of equity and debt of the company does affect its value.

  • 8.
    Adlertz, Rebecca
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Linddal Åhlin, Moa
    Södertörn University, School of Social Sciences, Business Studies.
    Relationer inom globala försörjningskedjor - hur hanteras de egentligen?: En fallstudie om hur ett svenskt detaljhandelsföretag konstruerat relationerna till sina asiatiska produktleverantörer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is no longer individual companies competing against each other but rather supply chains and this assertion has been the starting point for this study. As trade becomes globalized, companies are faced with challenges about how international relations are to be managed. Companies need to make a consideration in the choice of supply strategy with decisions regarding what degree of cooperation and integration they should have with their suppliers.

    This study is intended as an illustrative example of how supplier relationships and supply chains are organized in practice, with the purpose to provide in-depth understanding of how relationships in supply chains can be designed. The focus in the study lies on information exchange and integration between the parties. To investigate this, a qualitative case study has been conducted at the Swedish retail company Rusta. They act as an example to help illustrate how companies in trade-intensive sectors work with issues related to supplier relationships and global sourcing.

    For the study, a framework has been designed based on previous research and theories about transaction costs, contract and control, supplier relations, information and integration. These topics have been the basis for data sample. The study is based on data collected through interviews, document examinations and one observation.

    The results found show that there are many dimensions in the design of supplier relationships. Rusta has purchasing offices in Asia to be closer to its suppliers and create a more secure business environment for trade. In some cases, Rusta works in close relations with their suppliers and in others on a transactional basis. We see that Rusta shares a large amount of information with their suppliers on a daily basis. Integration is evident in various ways, yet there is no shared business system operating between Rusta and their suppliers. In conclusion, the study shows that the more complex a product is, the more complex the relationship becomes. Another conclusion is that there is no general type of relationship that suits all business transactions.

  • 9.
    Afework, Alexander
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ormeno, Maximiliano
    Södertörn University, School of Social Sciences, Business Studies.
    Val av K-regelverk, hur kan detta förklaras?: En kvantitativ studie som ämnar undersöka huruvida fastighetsbolags val av K-regelverk kan förklaras utifrån Institutionell Teori och Positive Accounting Theory.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: K-regelverkets införande 2014 innebar för de flesta mindre svenska bolag en förvirring kring vilka val av redovisningsmetoder som skulle tillämpas för räkenskapsår 2014. Från detta år var det nämligen tvunget att utgå från ett K-regelverk med sina specifika regler. För fastighetsbolag som räknas som mindre bolag enligt ÅRL (SFS 1995:1554) fanns det härefter tre regelverk som de kunde utföra sin redovisning efter. I denna undersökning undersöker vi K2 och K3 regelverket. I det ena regelverket, K3, behöver en komponentindelning av byggnaden göras medan det i det andra regelverket, K2, inte är nödvändigt. Detta nya sätt att redovisa med en komponentindelning som ett val av K3 leder till skulle enligt vissa branschorganisationer leda till att K2 väljs i större utsträckning då tillämpning av K3 kräver mer administrativt arbete och därför blir mer kostsamt. Dock menar vissa forskare att en sådan förklaring inte är tillräcklig för att förklara redovisningsregelverk, speciellt inte i större organisationer. I större organisationer tenderar snarare det regelverk väljas som leder organisationen åt ett visst håll. Inom den vetenskapliga litteraturen finns det främst två teorier som behandlar val av redovisningsregelverk. I denna undersökning vänder vi oss till dessa två teorier: Institutionell Teori och Positiv Accounting Theory, och frågar oss om de också kan förklara svenska fastighetsbolags val av regelverk.

    Forskningsfråga: Kan fastighetsbolags val av K-regelverk förklaras genom någon av teorierna Institutionell Teori eller Positive Accounting Theory?

    Syfte: Syftet med denna studie är att undersöka om fastighetsbolags val mellan redovisningsregelverken K2 och K3 kan förklaras med hjälp av IT och PAT.

    Resultat: I studiens resultat påvisas ett samband mellan kategorivariabeln Revisionsbyråer och valet av K3 samt för kategorivariabeln Storstad och valet av K3.

  • 10.
    Afram, Viktorija
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Srdic, Stefan
    Södertörn University, School of Social Sciences, Business Studies.
    Faktorer som påverkar goodwillnedskrivningen i svenska börsnoterade bolag: En kvantitativ studie inom IT- och telekombranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to achieve harmonization and create a conformity of accounting standards in the European countries, the European Parliament in 2002 applied IASB standards and IFRS became mandatory regulations for listed companies in the EU from January 2005. Preparation of financial statements in accordance with a common and internationally accepted regulations would facilitate investors to evaluate companies in different countries. The introduction of IFRS in 2005 has meant that goodwill and other intangible assets are no longer amortized, but instead are tested annually for impairment, in line with IAS 36. Previous research has shown that there are difficulties with the implementation of IAS 36 since IFRS has been adopted as regulations for listed companies within the EU. There are no specific rules on how companies should do when they test goodwill for impairment which provides the management greater opportunities to influence the impairment of goodwill. The purpose of this study is to identify the factors affecting goodwill impairment in Swedish listed companies in the IT- and the telecommunications industry. A quantitative method and deductive approach has been used in this study. Data collection was based on the annual reports of listed companies in the IT- and the telecommunications industry on the Stockholm Stock Exchange, NASDAQ OMX during the period 2009–2015. Studies results have shown that there is a significant positive correlation between the change of CEO and goodwill impairment. This result has shown that there is an incentive for management to act in their own interest at the accounting choices and this can give a misleading picture of the company´s financial position.

  • 11.
    Ahmed, Aymann
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Bjelica, Marina
    Södertörn University, School of Social Sciences, Business Studies.
    Corporate Social Responsibility och dess påverkan på lönsamhet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    BAKGRUND:

    Företag fyller en stor roll i vårt samhälle eftersom de på många sätt är en viktig beståndsdel i att driva vårt samhälle mot vidare utveckling. För vidare hållbar utveckling krävs ansvarstagande av alla inblandade parter, men hur mycket ansvar ska företagen egentligen ta? Ska de ta ansvar för aspekter som exempelvis miljö och mänskliga rättigheter? Eller ska de endast fokusera på att vara så vinstmaximerande som möjligt?

    SYFTE:

    Syftet med denna uppsats är att undersöka sambandet mellan svenska företags rapporterade hållbarhetsredovisning och deras lönsamhet.

    METOD:

    För att kunna svara på syftet på bästa sätt valdes en kvantitativ metod med ett deduktivt synsätt. Tvärsnittsdesign valdes eftersom studien skulle undersöka sambandet mellan Corporate Social Responsibility och lönsamhet under en viss tidpunkt. Variabeln CSR operationaliseras genom användning av Folksams index för ansvarsfullt företagande och lönsamhet genom en justerad formel för Tobins Q. En regressionsanalys gjordes för att kunna undersöka korrelationen mellan CSR och lönsamhet.

    SLUTSATS:

    Sambandet mellan CSR och lönsamhet är neutralt, det vill säga statistiskt går det inte att påvisa något signifikant samband mellan CSR och lönsamhet för de studerade företagen i denna studie.

  • 12.
    Akay, Daniella
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Miko, Ilona
    Södertörn University, School of Social Sciences, Business Studies.
    Valet mellan K2 och K3: En studie om mindre onoterade aktiebolags val av regelverk2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: BFN started a project in 2004 in order to simplify for companies in Sweden. The project is called K-project. In the year of 2014 smaller unlisted limited companies was forced to choose between K2 and K3.

    Purpose: The purpose of the study is to examine whether differences in the amortization and development costs between K2 and K3 has been crucial for the choice of regulation. The aim is also to examine who has had the biggest influence in the choice and if any problems has occurred in the implementation of the selected regulatory framework.

    Conclusions: Differences in methods of depreciation and development costs has been conclusive in the choice between K2 and K3. Real estate companies wanted to avoid applying the component method and development intensive companies wanted to avoid the expensing model. The ability to be financed and continue to grow in K3 has also affected the choice of regulatory framework. Mainly auditors but also accountants has had the biggest influence in the choice of regulation, but in some cases the board has had the biggest impact. The problems that has occurred has been a consequence of the shortage in the frameworks, which is the possibility in K2 and the simplicity in K3.

  • 13.
    Alam, Afsana
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Juth, Emma
    Södertörn University, School of Social Sciences, Business Studies.
    Motivation i läraryrket: En studie i vad som motiverar lågstadielärare och hur nya skolreformer påverkar deras motivation.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund - Enligt Statistiska centralbyrån kommer det saknas så mycket som 40 000 lärare inom de närmsta åren och det är endast fem procent av lärarna som anser att yrket är uppskattat av samhället. Med en utgångspunkt i svenska elevers försämrade resultat i internationella kunskapsmätningar och att detta i sin tur ses som ett resultat av den svenska skolans kunskaps- och disciplinproblem. Har man för att lösa dessa problem genomfört ett stort antal skolreformer och man har gjort en stor satsning på lärares professionella utveckling. Om dessa reformer påverkar lärares motivation är dock ett högst relevant men outforskat ämne.

    Syfte - Syftet med den här studien är att få djupare förståelse i vilka faktorer som motiverar lågstadielärare i sitt dagliga arbete och om dessa faktorer skiljer sig beroende på om de börjat arbeta innan eller efter implementeringen av de nya skolreformerna, samt studera hur skolreformerna, införandet av lärarlegitimation och den nya professionen förstelärare, som trätt i kraft de senaste fem åren har påverkat dem.

    Metod - Studien har en kvalitativ forskningsansats för att skapa en djupare förståelse över ett redan existerande fenomen. Som forskningsdesign används en komparativ studie tillsammans med semi-strukturerade intervjuer.

    Slutsats - Studien har visat på att det både finns skillnader och likheter mellan vad som motiverar lågstadielärare som har arbetat olika länge inom yrket. Alla som medverkade i den här studien ansåg först och främst att det var eleverna och att se dem lyckas som främst motiverade dem i deras yrke. Det som skilde grupperna åt var att de nya lärarna motiverades mer utav de yttre faktorerna, så som lön, vilket inte var lika viktigt för de gamla lärarnas motivation. Studien har även visat på att de nya skolreformerna inte påverkat lågstadielärare särskilt märkbart. Det råder dock delade meningar huruvida skolreformerna är av positiv eller negativ karaktär för lärarna.

  • 14.
    Alenius, Maja
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Jönsson, Josefine
    Södertörn University, School of Social Sciences, Business Studies.
    En studie om användandet av årsredovisningen vid bostadsrättsköp2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: Find out how and in what way buyers of housing co-operatives use the association ́s annual report in their purchase decision and investigate whether they understand it or not.

    Method: The study is conducted using a qualitative method in the form of interviews. The Authors stood outside viewings and interviewed presumptive buyers of housing co-operatives in Stockholm.

    Empiricism: The study was conducted on 22 respondents, all interviewed outside a total of six different viewings around Stockholm. It turned out that the majority of respondents did not fully understood annual reports and most of them asked for help. The majority of those who felt they understood the annual report also asked someone in their surroundings to help them determine the stability of the housing association's economy. The result showed that homeowners usually use the annual report to see "warning signs" that indicate that a association will raise its fees. To evaluate the association ́s economy, most of the respondents used indebtness.

    Analysis: The study points out that since many homeowners did not fully understood the annual report, it could be difficult for them to make decisions based on it. This has been linked to previous research that highlighted similar problems. There are similarities between the improvement and change proposals developed by FAR together with other organizations and the results the study has shown.

    Conclusion: Presumptive buyers of housing-cooperatives generally do not understand annual reports so well that they can make a financial decision based on it. At the same time, the study has shown that even those homeowners who felt they understood asked for further help and advice from their surroundings. The study's conclusions are that there is a great deal of room for changing the accounting for housing co-opratives associations to make them more

    transparent and understandable to it ́s users. Furthermore, it was concluded that regardless of the individual's understanding of an annual report, he largely takes advantage of his surroundings as it is a major and comprehensive decision. 

  • 15.
    Alkhalil, Cindy
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rehioui, Sophia
    Södertörn University, School of Social Sciences, Business Studies.
    Brand Equity inom B2B startups: en kvalitativ studie om hur B2B startups arbetar med brand equity för att skapa konkurrensfördelar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the past few decades, branding has become a priority for companies. A brand helps companies to differentiate themselves from their competitors, which creates competitive advantages. Most of the research on brands has primarily focused on consumer marketing. However, it has been found that the brand is just as important in business to business (B2B) companies, and that it also plays a big role when it comes to the survival av newly established company like for example startups.

    Startups differ from established companies through their innovative ideas and problem solving. However, they faces challenges because of lack of capital, time and resources. As the competition in the market grows, startups need to create competitive advantages by working hard with their brand strategies to achieve strong brand equity. This study aims to highlight how B2B startups work with brand equity in order to achieve competitive advantages.

    The study has used a qualitative research strategy where the primary data has been collected through semi-structured interviews with four different startups based in Stockholm.

    The study shows that startups need to first position themselves in the market and then work on brand building. The result also shows that B2B startups are aware of the brand's importance and that they in fact work with brand equity to achieve competitive advantages. However, the strategies with the steps in the CBBE model differs depending on the industry and type of corporate activity.

  • 16.
    Almrin, Josefine
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Hampshire, Heather
    Södertörn University, School of Social Sciences, Business Studies.
    Motivation i en arbetsmiljö präglad av säkerhet: En kvalitativ studie om varför kriminalvårdare väljer att arbeta innanför murarna2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to identify the motivational factors among Prison Officers working in a high security prison. To investigate this purpose, a key issue was formulated and answered with the help of three sub-questions regarding why Prison Officers choose to take employment in the prison service, if their motivation changes over time and which views they have towards the working environment from a motivation perspective. In order to collect data, six semi-structured interviews were carried out with Prison Officers in a high security prison. The results of these interview showed that motivation among Prison Officers changes over time. Initially it was the need to have an income, the possibility of future career opportunities as well as wanting to test new career paths that drove their motivation. Later, motivation shifted to it being their colleagues and the clients who contribute to their work motivation. The work environment also has an impact on Prison Officers’ motivation as safety at work it is an important factor in creating good cohesion. The study also shows that one reason for becoming a Prison Officer can be that it provides a springboard for future work opportunities. Also, work motivation is based on a balance and a combination of several factors.

  • 17.
    Alponce, Arjana
    et al.
    Södertörn University, School of Social Sciences, Business Studies. arjana.alponce@hotmail.com.
    Rydqvist, Robin
    Södertörn University, School of Social Sciences, Business Studies.
    Leasingavtal enligt IFRS 16: Effekter av införandet av IFRS 16 i statligt ägda bolag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problematisering: Enligt IAS 17 skall leasingavtal redovisas som ett finansiellt leasingavtal eller ett operationellt leasingavtal, men med IFRS 16 kommer alla leasingavtal att redovisas som ett finansiellt leasingavtal. Problemet med IAS 17 är att operationella leasingavtal gör att risker i den finansiella rapporten ej synliggörs, då det inte redovisas som en skuld vilket är ett undantag från IASB:s definition av skuld. Detta innebär att det inte redovisas på balansräkningen och leder till förbättrade nyckeltal. I de statliga bolagen eftersträvas det att den finansiella informationen uppvisar en lika god transparens som börsnoterade bolag, men att transparensen skulle förbättras med IFRS 16.

    Syfte: Syftet med denna undersökning är att visa en mer rättvis bild av de statliga bolagens finansiella ställning och resultat genom att kapitalisera operationella leasingavtal. Då operationella leasingavtal undanhåller tillgångar och skulder från balansräkningen vill vi undersöka vilka effekter som uppstår för statliga bolags finansiella ställning och resultat i och med införandet av IFRS 16. 

    Frågeställning: Vad blir effekterna i den finansiella ställningen och resultatet vid en kapitalisering av operationella leasingavtal i statligt ägda bolag?

    Metod: För denna undersökning har en kapitaliseringsmodell utvecklad av Imhoff, Lipe, och Wright (1991, 1997) och Fülbier, Silva och Pferdehirt (2008) tillämpats. Med kapitaliseringsmodellen undersöktes påverkan i resultaträkningen, balansräkningen och nyckeltalen vid en kapitalisering av operationella leasingavtal i statligt ägda bolag.  Därefter jämfördes förändringarna med tidigare forskning.

    Empiri och analys: Efter en kapitalisering av operationella leasingavtal ökade tillgångarna och skulderna i alla bolag. Rörelseresultatet fick en positiv effekt, medan årets resultat blev både negativt och positivt påverkad. För de nyckeltal som undersöktes uppstod både mindre märkbara förändringar och väldigt stora förändringar. I analysen fann vi att resultaten i vår undersökning i vissa fall både överensstämde och avvek jämfört med tidigare forskning. Avvikelserna berodde på vårt urval och andra faktorer som påverkar förändringarna vid en kapitalisering av operationella leasingavtal.

    Slutsats: Med denna undersökning har vi dragit slutsatsen att en tillämpning av IFRS 16 är anpassat efter IASB:s definition av skuld och att det därmed inte kan förekomma dolda skulder avseende leasing i den finansiella rapporten. Därmed visar IFRS 16 en mer rättvis bild då det synliggör de risker som inte tas med i den finansiella rapporten när IAS 17 tillämpas. Vi har konstaterat att de svenska statligt ägda bolagen står inför liknande effekter vid en kapitalisering av operationella leasingavtal som har framhållits i tidigare forskning. 

  • 18.
    Altinisik, Celina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gargovic, Kerim
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning: En studie om hur övergången till G4 har påverkat hållbarhetsrapporter i bygg- och fordonsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: Global Reporting Initiative has come up with new guidelines for how companies should report sustainability. GRI is at the front regarding sustainability reports. The new G4 standard has meant that companies should only report what is considered essential to their business. The problem in the study is that it is criticized for GRI, as it is based on the triple bottom line, which is considered a misunderstood concept. Some research even shows problems with the indicators that GRI use. Furthermore, there is research showing that the automotive and construction industry is among the largest environmentalists in the world, while various scandals characterized the automotive industry.

    Purpose: The purpose of this study is to highlight what construction and vehicle companies consider to be important in their sustainability reports according to GRI's latest guideline G4.

    Method: This study has used a quantitative method. A content analysis has been the basis for the study where the sustainability reports have been in focus. Furthermore, the data collected has been transferred to a coding schedule and a coding manual. This has since been derived from an analysis of the collected data.

    Conclusion: The transition from G3 to G4 has led companies to take into account the essentiality requirement, which means that we see major differences between the different regulatory frameworks. Even though research shows that building and automotive industries pose a threat to the environment, our study shows that these companies still choose to take into account their stakeholders' views primarily. The stakeholders' demands via the materiality analyzes diverge any studies that criticize the construction and automotive industry regarding environmental aspects.

  • 19.
    Altun, Sami
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ouangar, Yasin
    Södertörn University, School of Social Sciences, Business Studies.
    Redovisning av spelarförvärv i Herrallsvenskan: En kvalitativ studie om varför fotbollsklubbarna tillåts redovisa spelarförvärv på två olika sätt 2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemdiskussion: Allsvenska fotbollsklubbar har idag möjlighet att redovisa förvärvade spelarkontrakt på två olika sätt, antingen som en immateriell tillgång i balansräkningen eller som en kostnad i resultaträkningen. Då det finns två olika redovisningsmetoder kan det ge ekonomiska konsekvenser. Även nedskrivningar av spelarkontrakt kan bli problematiskt då klubbar skriver ned dessa på olika sätt.

    Syfte: Syftet med studien är att belysa hur fotbollsklubbarna i Herrallsvenskan redovisar sina spelarförvärv samt undersöka varför klubbarna tillåtits redovisa sina spelarförvärv på två olika sätt. Det ska även undersökas hur fotbollsklubbarna hanterar nedskrivningar av deras spelarkontrakt.

    Metod: Studien har utgått från ett kvalitativt tillvägagångssätt där vi samlat in empiriska data utifrån intervjuer med Svenska Fotbollsförbundet samt nio av de totalt 16 herr allsvenska klubbarna. Den sekundärdata vi använt är samtliga klubbars årsredovisningar.

    Resultat: Samtliga klubbar följer SvFF:s elitlicenskriterier. Av samtliga deltagande herr allsvenska klubbar för säsongen 2015 är det endast BK Häcken som kostnadsför sina spelarförvärv i resultaträkningen. Resterande klubbar aktiverade spelarkontrakten som immateriella tillgångar i balansräkningen. SvFF har tagit fram två sätt att redovisa spelarförvärv. Orsaken till detta berodde främst på klubbarnas önskemål. Flertalet klubbar som aktiverar spelarförvärven i balansräkningen vill vara försiktiga med att direkt kostnadsföra spelarkontraktet i resultaträkningen medan andra klubbar vill fördela kostnaden över spelarens kontraktstid.

  • 20.
    Amini, Shayan
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rex, Thomas
    Södertörn University, School of Social Sciences, Business Studies.
    Informationsbrist…javisst!: Börsnoteringars (IPO) efterföljande prestation och prospektets betydelse2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: A public offering or "Initial Public Offering" means that a company is transferred from being unlisted to trading on a stock exchange. When a company is listed, the company needs to establish a prospectus. This document is meant to give potential investors information about the operations in the company with both historical financial data and more descriptive information. The prospectus should therefore contain all necessary information needed to make a well-founded assessment about the IPO. Historically IPOs have tended to overperform in the short term and have an underperformance in the long run compared with already listed companies.

    Purpose: The purpose of the study was to identify the general return patterns for IPOs in Sweden in both short-term and in the long run. The study also aims to investigate whether the company's prospectus published in connection with the IPO can explain these yield patterns.

    Methodology: The general return patterns have been calculated using the Buy and Hold Abnormal Return (BHAR) and Cumulative Abnormal Return (CAR) methods. The raw returns shown by the IPOs have been adjusted to the chosen reference index to determine whether an over- or underperformance has taken place. In addition, several multiple regressions have been conducted to determine whether selected variables can explain the abnormal return shown by IPOs.

    Conclusion: The study results shows that the initial return on the first day of the 2007-2014 period was an average of 2.82% for the study's selection of 45 public offerings from Stockholmsbörsen and First North. The IPOs showed a negative trend with an underperformance in the first three months. The result for the short term is thus not consistent with previous research in IPOs. In the long run, however, the study's selection shows an underperformance of -12.85% measured with BHAR and -24.13% with CAR. This result is consistent with previous studies in other markets. Furthermore, only one of the selected variables, the initial return, could to some extent (16.8%) explain the abnormal return for the first month. The other variables were not statistically significant in any of the studied periods.

  • 21.
    Andersson, Carolina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Andersson, Johanna
    Södertörn University, School of Social Sciences.
    Effekten av K3: En studie om hur införandet av K3 har påverkat fastighetsbolagens resultat och finansiella ställning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The implementation of a new framework can have a large impact on the companies due to the effects on the financial ratios. This despite the fact that the change in the accounting framework doesn't always result in any significant changes in the company's financial position. Since financial ratios are one of the primary ways to evaluate a company this becomes slightly problematic.

    Since 2014-01-01 the regulatory framework "K3" has been mandatory for larger companies in Sweden. The implementation of K3 has resulted in some essential differences in the depreciation of fixed assets, which could affect real estate companies extensively.

    The purpose of this study is to find out how the implementation of K3 has affected the result and the financial position in real estate companies.

    Some of the conclusions this study was able to draw is that K3 has had both positive, zero and negative effect on the real estate companies included in the selection. Many of the effects are directly related to the different way of dealing with the depreciation of fixed assets.

  • 22.
    Andersson, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Jonsson, Jesper
    Södertörn University, School of Social Sciences, Business Studies.
    Förutsättningar och dysfunktioner i projekt: Ett projektledarperspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The popularity for project as a way of organizing has dramatically increased the last decades. Despite it’s popularity a lot of projects still fail. Earlier research has focused on tools and projects as an isolated entity. More empirical data and theoretical views are necessary to increase the understanding about project as a phenomenon. The purpose of this study is to examine from the project managers point of view, what conditions project, project managers and teams get from the organization. Furthermore, the study aims to understand how dysfunctions in team manifest and how they are handled.

    The study is based on a qualitative approach. Data has been gathered using sex semi-structured interviews in five different organizations and industries. All respondents are project managers with at least five years of experience managing IT-projects. A review of earlier research and databases with articles was the foundation on what the theory and analysis is based upon. Theories and concepts that’s been used are: Temporary and permanent organization, Project lifecycle, the project triangle and Team

    The study shows that clarification in different forms, like project specification, goals, anchoring, communication and contracts, is a condition that the organization gives project, project managers and teams. Another condition from the organization is the allocation of resources, which creates problems and dysfunctions like fragmented groups, increased complexity, erosion of resources, lack of quality and trust within teams, and then becomes the project manager responsibility to manage. By protecting team from external stakeholders, create good cohesion and forums of communication, project managers tries to give good conditions to the team to finish the project.

  • 23.
    Andersson, Frida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Seidel, Denice
    Södertörn University, School of Social Sciences, Business Studies.
    Samverkan mellan företags varumärke, interna varumärke och arbetsgivarvarumärke2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I takt med att dagens marknader förändras i allt snabbare takt har det blivit allt viktigare för företag att anpassa sig till förändringarna i syfte att behålla sin position.

    Ett ökat fokus på immateriella värden, i detta fall företags varumärke, har fått en allt större betydelse och många organisationers främsta prioritering de senaste 10 åren. Detta har i synnerhet blivit viktigt för tjänsteföretag då de saknar fysiska produkter men även för snabbväxande företag då detta beskrivs som en förutsättning för tillväxt.

     

    Det beskrivs att det första steget till skapandet av ett starkt varumärke är en stark varumärkeskultur inom organisationen. Forskning gällande ett företags varumärke med ett ökat fokus på interna aspekter har gett upphov till begreppen internt varumärke och arbetsgivarvarumärke. Då tidigare forskning många gånger behandlat dessa begrepp separat ämnar denna studie att ge en ökad förståelse för hur ett företags interna varumärke och arbetsgivarvarumärke samverkar samt påverkar företagets varumärke.

     

    Denna studie undersöker hur medarbetare och ledningsgrupp på ett digitalt kommunikationsbolag upplever företagets interna varumärke och arbetsgivarvarumärke. Studien har ett kvalitativt angreppssätt och den insamlade empirin är baserad på 8 semistrukturerade intervjuer där 3 representerar ledningsgruppen och 5 representerar medarbetarna. Genom en deduktiv forskningsansats relateras teori och empiri i studiens analys.

     

    Studiens resultat visar att ett snabbväxande företag inte endast kan fokusera på tillväxt i sina strategier utan måste även ta hänsyn till de interna frågorna samt hur de uppfattas som arbetsgivare. Detta kan uppnås genom att underhålla och utveckla det interna varumärket och arbetsgivarvarumärket i syfte att uppnå en hållbar och långsiktig tillväxt där de interna frågorna inte blir lidande. 

  • 24.
    Andersson, Henrik
    Södertörn University, School of Social Sciences, Business Studies.
    Inbound open innovation och innovationsprestation i små och medelstora företag: En kvantitativ analys av svensk fordonsindustri2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: The study concerns small and medium-sized enterprises (SMEs) in the automotive industry. The context is touched because the research front lacks empirical examples of the relationship between different inbound open innovation activities and innovation performance. The phenomenon of inbound open innovation means that companies, through different collaborative activities, exploit external flows of knowledge and technology to promote the emergence of new products and processes. Consequently the study investigates the relationship between innovation performance and the activities; (1) technological scouting, (2) vertical technological collaboration, (3) horizontal technological collaboration, (4) technological acquisition.

     

    Purpose: The aim of the study is to investigate the relationship between four forms of inbound open innovation activities and innovation performance in small and medium-sized enterprises, in the automotive industry. The insights from the study aims to strengthen the competitiveness of SMEs in a globalized market. The study also aims to promote the overall picture of the impact of different inbound open innovation activities in practice.

     

    Theory: The study is based on previous research and theories regarding inbound open innovation in small and medium-sized enterprises (SMEs).

     

    Method: The study is conducted through a quantitative methodology. A self-administered questionnaire has been distributed by mail to 370 CEOs. The collected data has been processed in SPSS through different statistical tests, which resulted in the study's four hypotheses being tested and investigated.

     

    Conclusion: The studies result shows that SMEs in the automotive industry can improve their innovation performance by conducting the activities of technological scouting, vertical technological collaboration and horizontal technological collaboration. Technological acquisition was found to have no significant impact on innovation performance. The findings can promote the competitiveness of SMEs in a globalized market. The insights also promote the overall picture of the impact of different inbound open innovation activities in practice.

  • 25.
    Andersson, Jenny
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ewelina, Pikulik
    Södertörn University, School of Social Sciences, Business Studies.
    Den frivilliga redovisningen av humankapitalet: En jämförelse mellan tre sektorer på Nasdaq OMX Stockholm2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and research issue: Although human capital is often regarded as an asset, it cannot be included in the balance sheet. Instead, companies may voluntarily present information about their personal in other parts of their annual reports. What type of information, and how it should be reported, is up to the companies to determine themselves. However, research in recent years has shown that companies have ceased to present information about human capital, and that it was only a trend that has now been replaced with other trends. In addition, research shows that reporting has been illogical, and the reporting by the companies differs year to year. Purpose: The purpose of this study is to contribute to an increased understanding if the reporting of human capital differs between companies from different sectors. We want to give a picture if and how different types of companies report human capital. This is for a better understanding if human capital appears to be an important element in the companies accounting, also whether it is prioritized differently depending on which sector they belong to. Method: A total survey of small cap companies from the three sectors industry, technology and healthcare at Nasdaq OMX Stockholm. The measuring instrument disclosure index was used in analyzing and collecting data from the companies’ annual reports. The index was divided into 6 different categories, and was based on a previous index made by Bukh et al (2005), as well as a separate preliminary study. Empiricism: Here gives a deeper insight into the concept of human capital and intellectual capital. In addition, a historical recital from the 1960s to today is presented regarding research and the accounting of human capital. Furthermore, different motives are presented to show why companies choose to present human capital. Conclusion: The outcome of the study showed that there were no direct differences between the sectors. There were more similarities than differences between the sectors regarding how they report human capital. No differences were found regarding the amount of disclosure, and only a few differences was found regarding the type of information disclosed. This result was unexpected, as there were no clear differences in the reporting between each sector. Furthermore, there were large variations in the amount of disclosure between the companies in each sector. The sector with the largest average amount disclosure was the Technology sector. The Healthcare sector came after, and the Industry sector reported least. Regarding what type of information they presented, the Technology sector mainly reported information about different employee distributions. The Industry and Healthcare sector mainly presented information about staff development and motivation.

  • 26.
    Andersson, Johan
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lindqvist, Oliver
    Södertörn University, School of Social Sciences, Business Studies.
    Corporate Social Responsibility (CSR) i en internationell kontext: En studie om svenska företag i Brasilien2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The main purpose with this study is to map whether Swedish companies adapt their CSR strategies in an international context. The purpose is also to examine the coordination between headquarters and subsidiaries and also about the reasons behind the chosen strategy. The study has been carried out through a case study consisting of a triangulation of methods. The triangulation consists of quantitative content analyses and qualitative semi-structured interviews. The findings show that a majority of the Swedish companies in the study uses a global CSR strategy. Additionally, the coordination used by companies with an adaptation strategy differ from the ones used by companies with a global strategy, as expected. Finally, the findings show split opinions considering the influence of culture while choosing CSR strategy.

  • 27.
    Andersson, Samuel
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lindgren, Edvard
    Södertörn University, School of Social Sciences, Business Studies.
    Som handen i handsken: En flerfallsstudie av den praktiska användningen av den agila metoden Scrum2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Software development is a unique business area. The rate of change is higher than in any other market and the products are difficult to visualize before the actual making of the product has begun. The traditional methods of software development have been thought to lack the adjustability that the changing climate require. These methods and models were considered far too static for the software development business and as a response The Agile methods was created.The agile methods are based on flexibility, adjustability and incremental software development. These methods have been widely accepted in the IT and software development business. The most common of this collection of methods is Scrum. Scrum is said to be applicable to any type of project and any type of software development. Despite this, research tells that the method is rarely used as it is described.The purpose of the study was to investigate why a method that is said to fit all types of software development is adapted to the individual organization and how this adaption is done. The result of the study shows that Scrum is adapted by removing certain roles, aspects and elements that are perceived as time-wasting and complicates the maintenance work of existing software. Scrum is often combined with Kanban, another agile method, that fits the purpose of solving critical malfunctions.

  • 28.
    Andersson, Tobias
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Falck, Anja
    Södertörn University, School of Social Sciences, Business Studies.
    “Football Without Fans is Nothing”: En fallstudie om relationen mellan Djurgården Fotboll och dess supportrar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Supportrar är en viktig intressent för fotbollsföreningar. Fotbollssupportrar är konsument av samma produkt som de är medproducent av då de betalar för att gå på fotbollsmatcher samtidigt som de är med och skapar stämningen kring matchen. Svensk fotboll är reglerad av 51%-regeln vilket innebär att föreningens medlemmar också är ägare av föreningen. Denna tredelade roll som supportrarna besitter är en del av komplexiteten i relationen mellan en fotbollsförening och dess supportrar.

    Med bakgrund av tidigare forskning gjord kring Stakeholder Theory har fokus till störst del har varit att identifiera fotbollsföreningars olika intressenter och hur viktiga de är för organisationen. Denna studie kommer endast att fokusera på en intressent i en förening i Sverige med ambitionen att utifrån Stakeholder Theory beskriva relationen mellan en fotbollsförening och dess supportrar, ur båda parters perspektiv, vilket även efterfrågats av tidigare studier inom ämnet.

    En kvalitativ studie har genomförts där empiriskt material samlats in genom semi- strukturerade intervjuer med valda representanter från Djurgården Fotboll samt föreningens supportrar. Det empiriska materialet analyserades utifrån Stakeholder Theory för att sedermera besvara studiens syfte och frågeställning. Resultatet visar att supportrar är den viktigaste intressenten för Djurgården Fotboll och att Stakeholder Theory grundläggande kan ge en förklaring till supportrarnas betydelse som intressentgrupp.

  • 29.
    Andrade, Ramon
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kling, Oscar
    Södertörn University, School of Social Sciences, Business Studies.
    Brexits konsekvenser på svenska företag i Storbritannien och Sverige: Med fokus på FinTech i London och Stockholm2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The year 2016 Great Britain voted to exit the European Union. This caused uncertainty around many questions, which also included the companies. Moreover, since London is one of the biggest financial centres in the world there are questions about how the financial companies will be affected by Brexit, including FinTech companies. How will they be affected now when Great Britain voted for a Brexit? 

    Purpose: The purpose of this study is to highlight the consequences of Brexit for international Swedish companies and future prerequisites for Swedish FinTech companies in Great Britain. Furthermore, this study aims to investigate which implications or opportunities Brexit has on Swedish companies and FinTech in Stockholm. 

    Method: This is a qualitative case study where several interviews have been conducted with both organisations and companies. Furthermore, the study is inductive to be able to draw conclusions from the interviews.

    Conclusion: There is a risk that Swedish companies move from Great Britain to other countries because of Brexit, however, most companies will probably stay in Great Britain. One of the most important factors that can decide whether the companies move is uncertainty and how deals between Great Britain and European Union unfold. The alternatives if FinTech companies decide to move are financial markets within the EU, but also outside EU where USA, Hong Kong and Singapore are some alternatives. Finally, Stockholm is not the most attractive market for Swedish FinTech companies after Brexit. There are other cities within EU that are more attractive where Frankfurt, Amsterdam, Paris and to some extent Dublin and Berlin are better alternatives for these companies. 

  • 30.
    Angelova, Ida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Pasini, Fanny
    Södertörn University, School of Social Sciences, Business Studies.
    Reglernas och systemens påverkan på farmaceuternas arbetsmotivation2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Undersökningen omfattar apoteksmarknaden och dess regler samt farmaceuterna och deras arbetsmotivation. Syftet med undersökningen var att undersöka hur farmaceuterna upplever att regelverken på apoteksmarknaden påverkar deras arbetsmotivation. Farmaceuterna har idag en begränsad möjlighet till att göra sitt arbete på bästa sätt. Istället är farmaceuterna tvingade till att agera utifrån ett strikt regelverk som inte helt möjliggör en individuell farmaceutisk bedömning.

    Till undersökningen har ett kvalitativt synsätt blivit applicerat för att kunna uppnå syftet samt ge svar på undersökningens frågeställning. Det kvalitativa synsättet hjälpte till med att skapa en uppfattning kring arbetsmotivation hos farmaceuterna. En deduktiv ansats har blivit applicerat då forskarna till undersökningen har utgått från teori. Forskningsmetoden som har använts till undersökningarna för undersökningen var semistrukturerade intervjuer. Totalt genomfördes sju stycken intervjuer med farmaceuter från olika apotek samt ett fackförbund.

    Den teoretiska referensramen presenterar fyra teorier. Dessa är Motivation hos farmaceuter av Rajan och Phil, Herzbergs tvåfaktorteori, Maccobys fyra R och Self Determination Theory (SDT). Dessa fyra teorier är sammankopplade för att presentera den teoretiska referensram som anses vara mest lämplig till att kunna analysera den data som blev insamlad.

    Undersökningens slutsats blev att farmaceuternas arbetsmotivation blir påverkad av de regelverk som finns på apoteksmarknaden till en viss grad. Det är kundernas kunskap om dessa regelverk som påverkar arbetsmotivationen mest på ett negativ t sätt.

  • 31.
    Aronsson, André
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Jiman, Niklas
    Södertörn University, School of Social Sciences, Business Studies.
    Integration av underentreprenörer vid outsourcing: En fallstudie på projektet Skanska Slussen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: The construction industry is one of the major industrial sectors that has created the least integration. The industry's project-based character and high fragmentation contributes to a significant challenge for involving stakeholders. The researchers in this study believe there is a shortage in literature of how organizations in the construction industry manages to integrate their subcontractors.

    Purpose: The purpose of the study has been to create a clear understanding of the needs and implications of outsourcing in practice and how these are optimized to utilize the full potential of outsourcing. By studying a major actor's approach to integrate its subcontractors in a projectbased industry, the study aims to provide increased knowledge of how integration can be successful when an organization chooses to outsource parts of its production.

    Method: This study has used semi-structured interviews and one of the researcher’s observations as part of the empirical basis. The interviews took place with three of Skanska's employees: purchasing manager, logistics manager and block manager for SN81. Following interviews were conducted with two subcontractors and one sub-subcontractor: VSM, Bellmans and Olderin.

    Conclusion: Integration takes place through contracts, strategic partnerships and information sharing. Through contracting and agreements with specific requirements, Skanska tries to maintain the standards and approaches that they consider to be significant. As a result of the strategic partnerships and long-term relationships Skanska has created an interdependence to the subcontractors. Outsourcing of business areas contributes to reduced knowledge, insight and control of operations. As a result of Skanska's creation of self-contained tasks and creation of lateral relations, uncertainty is reduced. With the help of control tools, Skanska reduces the risk of opportunistic behaviour among subcontractors.

  • 32.
    Arouche, Patricia
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Touray, Mariama
    Södertörn University, School of Social Sciences, Business Studies.
    Svensk Kod: En kvalitativ innehållsanalys av svensk kod för bolagsstyrning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Corporate Governance is something that concerns companies regularly and is forming a central part of corporate organizations. Agency-theory is the most attentive theory in Corporate Governance, which explains the differ goals and interests between the agents and principals in a company. Previous studies have shown differences between anglosaxisk and european countries, concerning the ownership structure.To prevent interest conflicts in companies several policies, presented as Codes have been presented in different countries.   

    Purpose: The purpose of this study is to analyze how companies on the OMX30 Stockholm Stock Exchange, apply the main principles of the Swedish Corporate Governance Code. The study also aims to review if there is any pattern regarding the companies ownership structure and how the companies choose to follow the Code.

    Method: In order to examine and answer the questions of this study, the study intends to use a qualitative content approach with a deductive approach. The study has been conducted by reviewing public information from annual reports, corporate governance reports and websites for the selected companies during the years 2013-2017.

    Conclusion: The findings of the study indicates that most of the companies apply the Swedish Code of Corporate Governance without any deviations, where companies with a dispersed ownership is a majority. The study does not show any significant trend of a decreased or increased deviation from the code during the years 2013-2017. There is no ownership structure constituting a majority of the study’s investigated companies. The most common deviations in this study are 2.4 and 9.2 from the Swedish Code.

  • 33.
    Arvidsson, Isabell
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Dong, Andi
    Södertörn University, School of Social Sciences, Business Studies.
    Värdeskapande för företag: En kvalitativ studie om hur företag kan arbeta med värdeskapande innehåll i en digitaliserad och konkurrerande miljö2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract: Marketing has undergone several eras due to radical conversions. It has come to an increasingly digitized environment with people constantly connected to the Internet and companies that are increasingly visible on digital platforms. In marketing, this digitization has meant fundamental changes and conditions that extend beyond the physical scope of the company. Consumers' increased power and impact in combination with the changing conditions of digitization imposes higher demands on companies that need to find new strategies with content that generate added value to compete in the market. Companies unable to turn to the changed reality are at risk of bankruptcy.

    The purpose of this study is to chart how companies can apply value-creating content to adapt to digitization in a competitive environment. In order to investigate the problem, a qualitative approach has been used in which interviews have been conducted with five companies that are involved in value-creating content and marketing strategies. The theory of the study has been gathered from previous research and includes value-creating content, digital strategies, competition strategies, differentiation and positioning.

    The conclusion is that the factors that are important when businesses are to use value-creating content, is that they should have an in-depth perspective with the customer in focus. Companies that work with value-creating content should have a creative approach and be honest in their storytelling. They also need to work with a long-term strategy that repeatedly need to be evaluated time after time because value-creating marketing is not just a tool, it's more an approach.

  • 34.
    Asry, Imane
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Azad Khan, Kamran
    Södertörn University, School of Social Sciences, Business Studies.
    Normbrytande reklam idag: Ett branschperspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet är att identifiera hur normbrytande reklam används som verktyg i företags marknadskommunikation. Som en del i syftet undersöks även vilka konsekvenser detta får för företag och dess kunder.

    Metod: För att uppfylla syftet genomfördes studien med en kvalitativ forskningsstrategi där fenomenologi tillämpades. Sju yrkesverksamma intervjupersoner inom reklambranschen valdes ut och intervjuades för att få en förståelse kring fenomenet normbrytning. Adaptiv metod och följande teorier: Konvergent marknadsföring, Linear model of communication , relationsmarknadsföring, multikulturell marknadsföring, marketing communication mix och kundbaserat varumärkesvärde.

    Slutsatser: Studiens slutsatser mynnade ut i att företag ser lönsamhet i form av försäljning, innovativa konkurrensfördelar och en förändring av normer i reklamvärlden och samhället. Företag når även en bredare målgrupp genom syftesdriven kommunikation som får mottagare att sprida kampanjer som berör de vidare. Vi kan också konstatera att normbrytande reklam idag används som ett verktyg för att komma närmare kunden och det som kommuniceras ut mot kunden ligger i grund i ett relationsskapande.

  • 35.
    Attefjord, Julia
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lalovic, Irena
    Södertörn University, School of Social Sciences, Business Studies.
    Kvinnors entreprenörskap: Politiska incitament och stödsystem för kvinnors entreprenörskap inom branschen vård och omsorg2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to analyze and generate a deeper understanding of the development of the policies that affect women’s entrepreneurship within the health and social care.

    Method: In order to answer the research question and to fulfill its purpose, the study has been conducted with a qualitative approach where a qualitative text analysis has been conducted. This in order to find information as well as analyze the legislative changes and other incentives introduced to promote women’s entrepreneurship.

    Empiricism andAnalysis: The material underpinning the study consists of Government documents, documents from the State Public Investigations and documents from the Swedish Agency for Growth and other Authorities, all of which have been used and carefully studied to identify the most prominent and relevant themes based on the purpose of the study and the previously presented theoretical reference framework.

    Conclusions: The conclusion that can be drawn is that policies that have had an impact on women’s entrepreneurship have been varied, with incentive initiatives that both inhibited and motivated women’s entrepreneurship in the industry. We have identified that the policy initiatives undertaken had starting points including the promotion of regulations that govern women’s entrepreneurship. Historic law barriers still exist today, explaining the differences between men and women’s entrepreneurship, which means that it is therefore necessary to revise the regulations. In addition to revising regulatory frameworks, improved knowledge, but also efforts to break the norms and stereotypical images about women’s entrepreneurship, are required by evening segregation between women’s and men’s entrepreneurship. In order to promote women’s entrepreneurship, they need the same right to external financial assistance to start, run and develop companies like the opposite sex, that is, the man.

  • 36.
    Awdisho Danial, Flouna
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Nikolic Jevremovic, Ivana
    Södertörn University, School of Social Sciences, Business Studies.
    Ren eller oren revisionsberättelse?: En studie om faktorers påverkan på utfallet av en revisionsberättelse2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit market has changed during the recent period due to scandals such as the Enron scandal and the abolition of auditing obligations 2010. When fraud occurs in the company's financial reports, its auditors are usually accused of being responsible as their main task is to review the companies' financial reports. The auditor gives the firms either an unqualified or qualified auditor’s report. An unqualified auditor’s report is seen as a “quality stamp”. Previous research has shown that a variety of factors affect the outcome of an unqualifiedand qualified auditor’s report. The purpose of this study is to investigate whether the chosen factors of the study are related to an audit report, in order to understand which factors can be associated with a qualified audit report. Based on a quantitative method, empirical data has been collected from 377 micro-, small and medium sized companies' annual reports in Stockholm, and were analyzed using simple and multiple logistic regression analysis with eight different independent variables. A statistical significance on the variables; solvency and return on total assets, is found in both the simple and multiple logistic regression analysis, whereupon the zero hypothesis could be rejected for these. The lower the solvency and return on total assets, the greater the likelihood of an auditor leaving a qualified auditor’s report.

  • 37.
    Axelsson, Cecilia
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sandström, Therese
    Skattefinansierad sjukvård- är marknad och konkurrens svaret?: En analys av kostnaderna i upphandlad sjukvårdsverksamhet.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the past decades, the structural reforms of the public sector has created incentives for legislation that is meant to stimulate competition between operators acting in the health care market. A raised attention to this type of market which is characterized by increased privatization has led to the study's purpose which is to investigate the correlation between the proportion of the net cost (the tax-funded health care) performed by private firms and net costs per medical visit (tax-funded activities / visits) in the two health care branches primary care and "specialized somatic care”. Further on, this study describes the impact of the increased market orientation in the public sector the past ten years. The theoretical framework deals with areas around quasi-markets, cost-benefit, the system of choice and the New Public Management. The study is based on a quantitative bivariate analysis where the variables “percentage of private providers of net cost” (independent variable) and the “net cost divided by the number of visits” (dependent variable) is investigated between 2005 and 2014. The statistics has been collected from the Municipality and county database Kolada for the total sample which consists of the 21 regions and counties in Sweden. A regression and correlation analysis was conducted in both the “specialized somatic care” and primary care to ascertain whether there is a linear numerical relationship between the two variables and to what extent the independant varible affects the dependent one. A negative correlation was found in both of the study groups for the whole period, where a strong correlaton can be proved for some of the years where net costs per visit in health care generally drops for each percentage county council purchases of private activity increases. The result also shows that there are regional differences where the share of private providers in large extent can be reflected in the population density.

  • 38.
    Azhibayeva, Mariam
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rutqvist, Lisa
    Södertörn University, School of Social Sciences, Business Studies.
    Kartläggning av omvänd logistiks institutionella krafter på mikronivå: En komparativ fallstudie av två retursystem i Sverige2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Companies have many demands based on environmental aspects. Sweden is largely influenced by EU regulations and one of the areas covered by EU regulations is waste management and waste prevention. One way for companies to work with their waste management and waste prevention is by using Reverse Logistics. Reverse Logistics aims to retrieve the product after its use for recycling, reuse or waste. In addition to the Reverse Logistics activities of a company being largely controlled by regulations, it is also affected by key players in the network. The Reverse Logistics research and literature is limited in several areas. Among other areas, Reverse Logistics has not been studied to a greater extent based on Institutional Theory. This study therefore sees the opportunity to cover this gap by examine the Reverse Logistics field in a micro perspective.

    Purpose: The purpose of this study was to map and understand how institutional forces have shaped the field of Reverse Logistics and how these forces have taken shape from a micro perspective.

    Method: A comparative case study was conducted by two return systems of pallets: Svenska Retursystem (SRS) in the food industry and Retursystem Byggpall (RB) in the construction industry. The study consists of seven semistructured interviews. It also consists of literature and regulations to present the institutional forces as they have shaped the Reverse Logistics field that later created the return systems.

    Theory: The theoretical frame of reference consists of Institutional Theory and Network Theory.

    Results: The institutional powers that was examined in this study and which have influenced the field of Reverse Logistics are literature and regulations. The literature shows that Reverse Logistics mainly have been used as a way to save costs in companies, but has more and more emphasized its environmental advantage. Reverse Logistics regulations show that organizations are governed by EU directives that are translated into Swedish legislations and later on to industry-specific guidelines. The return systems and their networks are the result of these institutional forces, as shown by the requirements and practices they have. Learning and dependence were two important factors in the network relations with other key players. Finally, it has been found that sustainability is a growing trend in Reverse Logistics.

    Proposals for continued research: Examine more key players in Reverse Logistics and study them based on Stakeholder Theory.

  • 39.
    Bajaj, Kiranjeet Kaur
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Madloul, Tara
    Södertörn University, School of Social Sciences, Business Studies.
    IAS 36 - Nedskrivningsprövning av goodwill: En jämförande studie mellan Sverige och Storbritannien2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemformulering: Införandet av IFRS innebar en stor förändring av redovisningsnormer för de noterade företagens koncernredovisning. Vid IASB:s publicering av redovisningsstandard, IFRS 3 Rörelseförvärv, år 2004, reviderades även standarden IAS 36 Nedskrivningar och IAS 38 Immateriella tillgångar. I samband med denna uppdatering av IAS 36 infördes en ny syn på förvärvad Goodwill.

    Syfte: Studiens syfte är att undersöka hur väl svenska och brittiska börsnoterade bolag följer upplysningskraven vid nedskrivningsprövning av goodwill samt undersöka huruvida uppfyllandet skiljer sig mellan länderna.

    Metod:Studien utförs i linje med den deduktiva forskningsansats och med en kvantitativ metod där börsnoterade bolag på Stockholmsbörsen, Large Cap och London stock exchange, FTSE 100 ingår. Data har hämtats utifrån bolagens årsredovisningar som sedan har granskats och sammanställts.

    Referensram: Referensramen i studien utgörs av teorier och redovisningsstandarden som behandlar upplysningskraven.

    Empiri: De upplysningskrav som uppfylldes mest och utförligt var redovisat goodwillvärde och hur denna värde var fördelat på olika KGE samt kraven om grunden för beräkning av återvinningsvärde. I de flest fall saknades information bland de företag som fastställde sitt återvinningsvärde på nyttjandevärde. Både svenska och brittiska företag hade bristfällig information gällande upplyskraven vid nedskrivningsprövning av goodwill.

    Slutsats: Vid sammanställning av empiri framgår att båda länderna inte har angett utförliga upplysningar vid nedskrivningsprövning av goodwill. Det som kan konstateras för att jämförbarheten ska uppnås är en betydande förbättring av de facto harmonisering som innebär den faktiska tillämpningen av regelverket IFRS.

  • 40.
    Balbul, Zaid
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kassir, Sara
    Södertörn University, School of Social Sciences, Business Studies.
    Kreditbedömning: Faktorer som har en inre påverkan på låntagarnas och långivarnas bedömningsprocess vid bostadslån2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ekonomiska systemet har genom åren genomlidit ett flertal kriser dessa är både finansiella och strukturella. Ökade belåningsgrad kan skapa finansiella kriser som skapar konsekvenser för både banker och individer det vill säga världsekonomin i helhet.

    Denna studie ämnar till att studera hur bankernas beslutfattare det vill säga långivare bedömer en utbetalning av bostadslån och dess påverkan på låntagaren. Syftet med denna studie är att undersöka vilka faktorer som individer påverkas utav, det vill säga i detta sammanhang så kallade långivare. Även hur långivarna hantera oklarheter i en bedömning vid bostadslån samt den enskilde låntagarens synsätt av bostadslån.

    För att besvara syftet används ett antal teorier i denna studie vilka är att definiera begreppet risk, disaster myopia och agentteorin. Utöver teorier används även kvalitativa intervjuer samt två enkätundersökningar. Antalet intervjuade långivare var totalt fyra stycken, och 46 långivare som besvara enkätundersökningen. Låntagarnas enkätundersökning besvarades av totalt 126 personer. Studien kommer fram till att centrala faktorn i bedömning av bostadslån är återbetalningsförmågan för en låntagare men det finns ett antal faktorer som påverkar återbetalningsförmågan dessa diskuteras närmare i studien.

  • 41.
    Bandick, Sako
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sanneh, Fabakary
    Södertörn University, School of Social Sciences, Business Studies.
    Foreign market entry strategies: Evidence from a developed and an emerging market2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background - The positive impacts of globalization have been widely discussed, whereas many researchers argue that national borders are of less importance. However, as national borders are argued to be of less importance, some researchers miss to point out that the institutional differences remain and they are challenging to change.

    Purpose - The purpose of this study is to examine and compare the entry strategies of three Swedish firms entering both a developed and an emerging market with a focus on the different institutional contexts.

    Method - This study has applied a qualitative method with an abductive approach and an instrumental case study strategy, whereas 3 semistructured interviews with 3 different firms having experience from both a developed and an emerging country were conducted.

    Conclusion - When firms enter a developed country with few institutional differences, they commit more resources and do not feel the urge to use a local partner. Entering an emerging country, the firms choose a more cost-efficient entry with less resource commitment and prefer to use a local partner with local knowledge.

  • 42.
    Bari, Aniqa
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Johansson, Josefine
    Södertörn University, School of Social Sciences, Business Studies.
    Södras Hållbarhetsredovisning i praktiken: Ur de anställdas perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sustainability reports can be seen as a relatively new concept today. The purpose of the report is to present the company’s responsibility towards society. In other words, one can say that the company takes stands for the environmental, economic and social impact that their business have. It’s still optional for companies in Sweden to constitute a sustainability report. However, this will change in 2017 when sustainability reporting will become mandatory due to a new law. There are no specific guidelines that must be followed in the reporting, but the most common framework to use in building the report has been established by GRI. This study is a case study where Södra Skogsägarna ekonomisk förening (Södra) is the main focus. Södra is a forest product industry. Our purpose is to examine how the knowledge of sustainability is spread among the employees and how it applies.

     Södra is a corporate group which mostly focuses on three business areas: forest, wood and pulp industries. To examine what information the employees actually has received, the enterprise’s sustinability report was studied and interviews with employees were operated. With 98 responses from the survey and nine interviews with employees without connection, we came to the conclusion that there is a major knowledge of Södra’s work with sustainability among employees. On the other hand does the implementation of sustainability vary regarding company unit and job task, along with the topical sustainability category. Södra has traditionally worked mainly with the categories in relation to environment and the social and economical sustainability have not been as highly prioritized. This is noticed by the employees since they primarily associate sustainability with environment.

  • 43.
    Basic, Aldin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Wallin, Christoffer
    Södertörn University, School of Social Sciences, Business Studies.
    Bransch kontra börsvärde: En studie angående den förväntade reporäntans effekt på small- och large-cap bolag inom olika branscher2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years, the trend in the world economy has indicated a maturity in growth which is low in historical terms. This has forced central banks around the world to drastically act to stimulate growth. The prime rate has then been used as the most central instrument for this purpose. Sweden is a living example of this as they have lowered interest rates below the dreaded zero level and currently have an interest rate of -0.5 %. The effects of prime rate changes on stock valuation have been studied widely, and the accumulated opinion among researchers is that interest rates directly affect the stock market.

    The historical studies that have been carried out focus on how the market as a whole is affected where individual effects on businesses end up in the dark. Therefore, this study has focused on investigating these industry-related effects of an interest rate change on individual companies in the chosen industries. The results from the study show homogenous effects for smaller companies, where the impact is greater on them in addition to larger companies. This is also apparent between the different industries. This area of concerns has been studied with an event study.

    The observed industries are consumer discretionary and commodities, the industry-specific effects shown by the study are that commodities are significantly more affected than consumer discretionarys’. Furthermore, the results show that company size is a greater indicator than industry due to the greater effect on small companies within consumer discretionary than on larger companies in the commodities sector. A negative change can also be referred to more homogeneous movements for the industries as well as the different business sizes. In addition, positive news gave a more heterogeneous move where the smaller companies did not correlate with the larger ones.

  • 44.
    Basoda, Muhammed
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Celik, Azime
    Södertörn University, School of Social Sciences, Business Studies.
    Konkursprognostisering: En studie om nyckeltalens betydelse vid konkurser i de svenska byggföretagen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: When companies go bankrupt and they contribute to consequences that affect the entire society from different aspect. The construction sector is very affected line of business but there are different approaches for calculating bankruptcies in advance and measuring how well a business is.

    Purpose: The purpose of this study is to compare and analyze five different bankruptcy prediction models and their financial ratios in Swedish construction sector, to see if any or some models are applicable. Furthermore, the purpose of the study is also to compare our results with the results from the Lithuanian study and see if we get a similar result.

    Method: The study has used a quantitative approach where data has been collected from the companies’ annual financial reports and then applied in five bankruptcy prediction models.

    Results and conclusion: None of the five models are applicable in Swedish construction sector, as none of them shows high accuracy which is considered reliable.

  • 45. Batavia, B.
    et al.
    Nandakumar, P.
    Wagué, Cheick
    Södertörn University, School of Social Sciences, Business Studies.
    Export stagnation and budget deficits in the peripheral EU nations with EMU membership2013In: Journal of Economic Asymmetries, ISSN 1703-4949, Vol. 10, no 2, p. 94-100Article in journal (Refereed)
    Abstract [en]

    This paper presents a theoretical model of the economic and financial implications of EMU entry for the peripheral nations of the Euro area, the so-called PIGS nations. The model derived shows that EMU membership initiates huge capital inflows into the PIGS nations, driving up prices and wage costs. The rise in prices reduces international trade competitiveness, reducing net exports, while the rise in wage costs leads to greater government budget outlays, deteriorating the government budget. Without exchange rate adjustments, export stagnation, further exacerbated by the economic downturn in the Euro area as a whole, has been the price paid by the peripheral Euro nations. Examining the data for the recent decade suggests that the arguments against laying the blame for the economic and financial crises in the PIGS nations squarely on bad domestic policy-making and practices need to be taken seriously.

  • 46.
    Batavia, Bala
    et al.
    DePaul University, USA.
    Parameswar, Nandakumar
    Indian Institute of Management, Calicut, India.
    Sree, Rama Murthy
    Sultan Qaboos University, Oman.
    Wagué, Cheick
    Södertörn University, School of Social Sciences, Business Studies.
    Avoiding a Liquidity Crunch: Do Pre-Bear Phase Bank Ratios Matter? Evidence from a World-Wide Sample2013In: Journal of Applied Economics and Business Research, ISSN 1927-033X, E-ISSN 1927-033X, Vol. 3, no 1, p. 1-13Article in journal (Refereed)
  • 47.
    Belokurova, Darja
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Nordin, Susanne
    Södertörn University, School of Social Sciences, Business Studies.
    Nyckeltal som indikationer på earnings management: En studie om en ny modell för att upptäcka resultatmanipulering utifrån de finansiella rapporterna2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien Nyckeltal som indikationer på earnings management hade som syfte att ta fram ett verktyg som kan användas i de finansiella rapporterna för att upptäcka företag där en större sannolikhet för earnings management föreligger. Studien har sin utgångspunkt i en forskning utförd av Vladu, Amat och Cuzdriorean som publicerades år 2016. I studien appliceras det tillvägagångssätt och de tolv nyckeltal forskarna använde för att ta fram en modell som kan appliceras i den svenska kontexten. Nyckeltalen som används är framtagna för att fånga upp förvrängningar i de finansiella påståenden eller betingelser i företagets ekonomiska miljö som kan skapa incitament och öka sannolikheten för EM. I en komparativ två-fallstudie utvidgas förhållandeanalysen med statistiska tekniker som testar nyckeltalens diskriminanteffekt, relevans och bidrag samt förmåga att urskilja företag från två olika grupper. Grupperna av företag är följande: företag som är utpekade för att ha använt EM och företag som är kända för att följa god redovisning. Resultatet visade att de nyckeltal som bäst urskiljer företag som ansågs ha använt EM är: SG (ökad nettoomsättning) och CFO1 (index på kassaflöde från den löpande verksamheten), när företagen som analyseras består av både varu- och tjänsteproducerande företag. Det innebär att en ökad sannolikhet för EM förelåg vid en försämrad försäljning och ett kassaflöde som avtog mer än årets resultat. När enbart varuproducerandeföretag ingick i urvalet visades även LI1 (index av hävstångseffekten) som ett användbart nyckeltal. Det innebär att sannolikheten för EM ökade ytterligare vid en ökad skuldsättning. Studien har tagit fram två modeller som har lyckats utpeka 88,6 % respektive 100 % av företagen som varit anklagade för att ha manipulerat sin redovisning. Däremot kan modellerna anses vara beroende av studiens urval och därav kan brister förekomma i anledning av huruvida modellen skall kunna fungera som ett självständigt verktyg på svenska företag.

  • 48.
    Berglöw, Sara
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lundin Sörin, Ida
    Södertörn University, School of Social Sciences, Business Studies.
    Baksidan av revisorns bestyrkande: En studie om revisorns svårigheter vid bestyrkande av hållbarhetsrapporter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction and background: There has been a growing trend over the last few decades that auditors will assure corporate sustainability reports. The audit profession has a long history and experience of reviewing the corporate financial reports. Sustainability reports, on the other hand, is a relatively new and dynamic area of auditing where the auditor lacks experience and clear standards designed to review such a report. The lack of experience can adversely affect the auditor’s professional legitimacy.

    Purpose: The aim of the study is to highlight the difficulties auditors may face while reviewing and certifying sustainability reports. Method: This essay is a literature study. The literature study consists of ten scientific articles.

    Conclusions: The study shows that international standards are difficult to apply and does not give the auditors fully support throughout the auditing process. Furthermore, auditors do not have enough knowledge and capacity to carry out a reliable audit of sustainability reports on their own. The study concludes that major auditing companies maintain legitimacy through their trademark. Finally, detailed and reliable statements by auditors are critical to meet stakeholders expectations.

    Concluding discussion: Auditors possess mostley limited knowledge and experience of auditing sustainability reports which creates problems within the auditing process. The study discusses what form these problems take and how they can be problematic for the auditor's credibility and legitimacy.

  • 49.
    Bergman, Axel
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Nilsson, Robin
    Södertörn University, School of Social Sciences, Business Studies.
    Operationell leasing och effekten av IFRS 16: En studie som undersöker effekten av IFRS 16 på svenska företag med hjälp av en internationell jämförelse2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problemdiskussion:1 januari 2019 är tanken att IFRS 16 ska användas som en ny standard för redovisning av leasingavtal. Det här styrs i dagsläget av IAS 17 som möjliggör för företag att formulera sina leasingavtal så att de kan klassas som antingen operationella eller finansiella. Ett operationellt leasingavtal behövs ej redovisas i balansräkningen vilket gör att företag med mycket leasing medvetet skriver sina leasingavtal så att de klassas som operationella, vilket leder till dolda skulder och tillgångar. Dessa redovisas sedan enbart i not, i företagens finansiella rapporter.

     

    Syfte: Syftet med studien är att bredda kunskapen om vilken effekt införandet av IFRS 16 kommer få för svenska företag inkluderade på Large Cap och ställa den i relation med effekten i andra länder.

     

    Forskningsfrågor:

    - Hur kommer en kapitalisering av operationella leasingavtal påverka svenska företag?

    - Skiljer sig effekten av en kapitalisering i Sverige med en kapitalisering i andra länder i                     Europa?

     

    Metod: Undersökningen är kvantitativ och använder en kapitaliseringsmodell utvecklad av Imhoff et al (1991) och Fülbier et al (2008) för att beräkna en kapitalisering av operationella leasingavtal. Vidare har statistiska metoder använts för att mäta skillnaden i förändring mellan Sverige och de två övriga länderna, Tyskland och Storbritannien.

     

    Resultat och slutsats: I Sverige noteras signifikanta förändringar i nyckeltal efter en kapitalisering av operationella leasingavtal, vilket även skedde i Tyskland och Storbritannien. Storbritannien som var mest leasingtungt upplevde största skillnaden i siffror, följt av Tyskland och Sverige. Vid en statistisk jämförelse länderna emellan var Storbritannien det enda land som hade en statistiskt signifikant förändring i ett av nyckeltalen, totalt kapital. Sammanfattningsvis kan vi konstatera att en effekt av kapitalisering av operationella leasingavtal i Sverige går i linje med resultaten i andra länder då skillnaden mellan länderna inte var statistiskt signifikanta.

  • 50.
    Bhatti, Therese
    Södertörn University, School of Social Sciences, Business Studies.
    Förtroende och risk inför ett online köp: En kvalitativ studie om riskupplevelse2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: The risk of online shopping differs from consumer to consumer. Previous scienceshow that consumers experience a higher risk related to online shopping, compared topurchase in traditional stores. The reason behind this is that there is no possibility to physically inspect the product before the purchase is completed, and most people want to try and feel the clothes before they decide to buy it. Also there is no opportunity to create an opinion about the seller, since there is no physical interaction between the customer and the ecommerce, which creates difficulty in assessing whether it is a reliable seller or not. An actionto reduce the consumers perceived risk is by creating a trustworthy impression.

    Purpose: The purpose of this study is to investigate consumers perceive risks related buy ingclothes online, and if confidence in the e-commerce affects the risk level.

    Method: The research method for this study was qualitative, with a deductive approach. Data collection was developed through eight semi- structured interviews, in which participant werechosen from a convenience selection from the Stockholm area. Focusing on individuals between the age of 20- 45.

    Result: The study found that consumers who purchase clothes more often experience a lower risk related to online shopping, compared to those who do it rarely. The two distinct risks that respondents experienced in online shopping were the risk related to the clothes and the financial transaction. Results also showed that trust towards e-commerce has a decisive impact on the degree of risk, and how confident a consumer feels ahead of buying clothes online. It was found that the most effective trust-creating approach was contently information about the clothes, and several payment options. Additionally the results shows that consumers reduce the perceived risk level of online purchase through viral marketing, which is word-of mouth.

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