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  • 151.
    England, David
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Mikaelsson, Elin
    Södertörn University, School of Social Sciences, Business Studies.
    Effects of inflation adjustments on IFRS Financial Reporting in Brazil: -A comparative study of nine companies for the accounting years of 2015 and 20162018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. The IASB have therefore established IAS 29 – Financial Reporting in Hyperinflationary Economies to tackle the accounting problems that occur during high inflation. IAS 29 states that a company’s financial statements shall be expressed in the current value unit at the end of the reporting period. Criticisms against historical cost accounting are particularly that no consideration is taken to decreased purchasing power in a country when inflation is rising and that historical cost accounting during high inflation results in companies overvaluing their net income. Thus, as a consequence, companies pay out an excessive dividend from their owners’ equity which, in turn, erodes the companies’ operative capacity. Critics mean that this is negative from a capital maintenance perspective and that dividends should only be paid out to the point the company’s purchasing power remains intact.

    Previous studies have been conducted in the USA, Israel and Zimbabwe in order to illustrate the problems that occur with historical cost accounting. A study made by Parker in USA 1977, shows a significant difference in the financial reporting after adjusting for inflation. This means that even an inflation rate of 11,8% must be considered when preparing the financial statements. No studies have, to the authors knowledge, been done on Brazil. A country, which during 2015 and 2016 had an inflation rate between 6,2% and 10,7% and during the years 1980-1996 had hyperinflation. The study examines how nine Brazilian companies’ respective income statements and partial balance sheets, established according to IFRS and historical cost accounting, are affected by price level accounting. The study’s results confirm, just as Parkers study, that the differences for different financial measurements and ratios are small on an aggregated level for all companies but that larger differences occur between individual companies. The large individual differences are explained by 1) inflation’s effect on revenues and costs, 2) inflation’s effect on the price level adjustment of net plant and change in depreciation and to some extent 3) inflation’s effect on the adjustment of inventories.

  • 152.
    Engvall, Therese
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Snees, Johanna
    Södertörn University, School of Social Sciences, Business Studies.
    Revisionspliktens avskaffande: En studie om hur revisorns roll har förändrats efter avskaffandet av revisionsplikten i små aktiebolag.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this essay is to investigate how the audit profession has changed since the abolition of audit obligation and how the auditors have adapted to the change. Through qualitative interviews with auditors, the auditor's role and duties has been analyzed since the abolition of audit obligation and the reduced demand for auditing. This in order to determine whether the abolition of the audit obligation has resulted in a change in the auditor's offer of services and if this has affected independence. Continuingly, the role of the auditor has been analyzed by the importance of the relationship with the customer as well as the expectation gap that exists. The collected material will be explained by an objective approach.

    The empirical evidence shows that there is a difference for the auditor's role as well as duties following the abolition of audit obligation where the service offer has been expanded while there is a reduced demand for auditing, which has been replaced by other services.

     

  • 153.
    Enman, Fredrik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Pers, Sebastian
    Södertörn University, School of Social Sciences, Business Studies.
    Varför producera ett annat företags varumärke?: En studie om leverantörsorganisationer i konkurrenssituation gentemot sin distributionskanal2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: A classic distribution chain consists of a raw material supplier, manufacturer, wholesaler, retailer and consumer. In this chain it's usually the manufacturers that delivers the branded product which ends up in the store shelf. This market has in recent times had a great change in the form of the retailers own brands (PL). These products are made to be similar to the market leader, and they are often placed right next to them on the store shelf. As a rule they have a slightly lower price but the similar quality. These products have risen in popularity and they are expected to rise even more. The retailers however do not manufacture their own products - that is the manufacturer's job. Considering the market is completely mature, this implicates that whenever a new product enters, it does this on the cost of someone else. This study wants to examine how the manufacturers work to keep their place in the distribution chain.

    Purpose: The purpose of this study is to explore the manufacturer's opportunities, risks and strategic possibilities regarding their place in the distribution chain.

    Methodology: This is a qualitative study from the suppliers perspective. The data is collected through semi-structured interviews with key personalities from within the organizations who are engaged with private label production.

    Conclusions: EMV offer the manufacturers many possibilities for growth and strength, but at the cost of lower margins. PL challenges the classic view of the distribution chain and strategies of competition. 

  • 154.
    Ericsson, Daniel
    et al.
    Linnéuniversitetet.
    Kostera, Monika
    Södertörn University, School of Social Sciences, Business Studies. Jagiellonian University, Kraków, Poland.
    Organizing hope: Inspirations for a better future2019In: Organizing hope: Narratives for a better future / [ed] Daniel Ericsson & Monika Kostera, Cheltenham: Edward Elgar Publishing, 2019, p. 1-13Chapter in book (Refereed)
  • 155.
    Ericsson, Daniel
    et al.
    Linnéuniversitetet.
    Kostera, MonikaSödertörn University, School of Social Sciences, Business Studies. Jagiellonian University, Kraków, Poland.
    Organizing Hope: Narratives for a better future2019Collection (editor) (Refereed)
    Abstract [en]

    Crumbling social institutions, disintegrating structures, and a profound sense of uncertainty are the signs of our time, stemming from a situation in which traditional systems are dying but the new cannot yet be born. In this timely book, this contemporary crisis is explored and illuminated, providing narratives that suggest how the notion of hope can be leveraged to create powerful methods of organizing for the future, in communities, workplaces and businesses.

    In response to the increasing attention being paid to the shocking seriousness of the current state of the world, this innovative book offers a variety of ways of bringing hope into a situation otherwise defined by hopelessness, following a tradition of radical dissent by public intellectuals such as Zygmunt Bauman and Vaclav Havel. Chapters first consider theoretical and philosophical perspectives on hopeful organizing, followed by both empirical discussions about achieving change and more imaginative narratives of alternative and utopian futures, including an exploration of the differing roles of work, creativity, idealism, inclusivity and activism.

    Organizing Hope will be a critical and thought-provoking read for researchers and students of organization theory and sociology, as well as other social sciences. Politicians, policy makers and other decision makers in government will also find the book insightful and useful.

  • 156.
    Eriksson, Albin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Åkerström, Björn
    Södertörn University, School of Social Sciences, Business Studies.
    Nynotering: Private Equity eller icke, det är frågan: En kvantitativ studie av nynoteringars prestation på Stockholmsbörsen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study was to determine whether there were any differences in the long-run performance between Private-Equity-backed and non-Private-Equity-backed IPOs. Further, the authors chose a number of variables from previous studies in order to examine whether these could explain the long-run performance of IPOs on the Swedish stock market Stockholmsbörsen. Finally, the study examined whether the IPOs was underpriced and if it differed between the two ownership structures. In this study a quantitative method with a deductive approach was used in order to analyze the collected secondary data. The study's sample consisted of 43 companies, of which 25 were Private-Equity-backed and 18 were non-Private-Equity-backed. The secondary data were collected from a variety of sources such as Nasdaq, Skatteverket, Zephyr and Finansinspektionen. Private-Equity-backed IPOs performed better than non-Private-Equity-backed IPOs in the long-run, both for BHAR 1 and 3 years. Further, all the IPOs were on average underpriced, where Private-Equity-backed showed a higher underpricing. Aside from the fact that all the IPOs were underpriced, which was significant at a 0.1 percent level, none of the differences were significant. Finally, the only variable that showed a significant positive impact on both BHAR 1 and 3 years was underpricing. For BHAR 1 year the size of the IPO and one of the four age groups 10-19, in comparison with the reference group, also showed a positive significant impact.

  • 157.
    Eriksson, Angelica
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Östman, Nathalie
    Södertörn University, School of Social Sciences, Business Studies.
    Redovisningskvalitet genom Modifierad Jonesmodell: En studie av skillnader i mindre bolag som omfattas av frivillig revision2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den ursprungliga idén till studien återfinns i Tobias Svanströms avhandling från 2008. Svanström la fram ett förslag att undersöka redovisningskvalitén efter avskaffandet av revisionsplikten 2010. Förslaget väckte intresse hos författarna och studien tog form. Ambitionen var från början att replikera och genomföra en komparativ studie med Svanströms avhandling, men detta var inte genomförbart då bland annat lagändringar gjort det omöjligt att få tillgång till viss information som han använt. Studien har därför i största möjliga utsträckning genomförts i enlighet med Svanströms avhandling med en del justeringar för att göra studien genomförbar.

    Syftet med denna studie var att undersöka hur avskaffandet av revisionsplikten har påverkat redovisningskvalitén hos svenska aktiebolag som omfattas av frivillig revision. Frågan var därmed huruvida det föreligger samband mellan oväntade periodiseringar och användande av Revisor eller ytterligare oberoende variabler. För att uppnå syftet och besvara frågan användes tre huvudsakliga teorier: Modifierad Jonesmodell, Designad redovisning och Revisorns nytta.

    Den Modifierade Jonesmodellen är en modell som upptäcker vinstmanipulering via uppkomsten av oväntade periodiseringar. Modellen har av flera forskare använts för att mäta redovisningskvalitet då uppkomsten av vinstmanipulering eller annan form av manipulering generellt indikerar en lägre redovisningskvalitet. Designad redovisning beskriver olika typer av manipulering. Hypotesen och antagandet att revisorn medför en högre redovisningskvalitet grundes i de teorier som presenterats om dess nytta.

    Studien avgränsades till att undersöka 1 363 bolag inom två branscher och två regioner under 2014 och 2015: "Detaljhandel", "Tillverkning och industri", "Stockholms län" samt "Västra Götalands län". Undersökningen av problemet genomfördes med hjälp av sekundärdata. Data som samlades in var information om resultat- och balansräkningstal från bolagens årsredovisningar. Data har sammanställts och analyserats med hjälp av t-test och regressionsanalyser.

    Slutsatsen är att studien inte kan påvisa om redovisningskvalitén har påverkats sedan revisionspliktens avskaffande. Bolag som använder Revisor visar ingen skillnad i redovisningskvalitet jämfört med bolag som inte använder Revisor. Av de studerade oberoende variablerna kunde enbart Soliditet uppvisa ett positivt signifikant samband med redovisningskvalitet. Studien kan inte påvisa några signifikanta invändningar mot att den frivilliga revisionen utökas ytterligare. 

  • 158.
    Eriksson, Filip
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Henriksson, Frans
    Södertörn University, School of Social Sciences, Business Studies.
    Spelar andelen roll?: En kvantitativ studie om kvinnlig styrelserepresentation och aktieavkastning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The issue of gender equality has been relevant for many decades, but in spite of this, in the corporate boards there is a strong inequality in many of Europe's countries. In Sweden, the proportion of women in listed companies' boards increased from 6.1 percent in 2002 to 33.9 percent in 2018, which is an increase of 27.8 percentage points. Although Sweden is more equitable than many other countries, there is still a lot of work to do before the boardroom can be considered equal. Whether gender equality is desirable can be argued from several different perspectives. Researchers within the subject usually divide the question into what is morally correct and what is economically most beneficial. This study explores the issue from an economic perspective and has therefore studied similar earlier research. Existing research does not succeed in showing an unambiguous result whether increased female representation in corporate boards leads to increased financial gain or not. We have chosen to address this problem from an investor perspective by designing four different share portfolios based on Kanters (1977) theory of the critical mass. The study is based on companies on the OMX Stockholm Large Cap during the period from 2010 to 2017 where we compare the companies' total stock returns with a comparable index. The companies have been divided into different portfolios depending on the gender composition of its board. A hypothesis has then been set for each portfolio where we test at a 5% significance level if it is possible to determine the portfolio's return compared to the market. The most as well as the least equal portfolio exceeds the 5% significance level, which means that the portfolio's results are not statistically significant. However, the result shows that the higher the proportion of women represented in the corporate boards, the lower the average return.

  • 159.
    Eriksson, Simon
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Fagerlund, Julia
    Södertörn University, School of Social Sciences, Business Studies.
    Institutionell Teori och Design Management i samklang: En kvantitativ studie om IT-bolags val av K- regelverk2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With support from Institutional Theory and Design Management, this study has examined how IT companies in Stockholm are organised, with focus on which financial reporting decisions they make. The study poses four hypotheses regarding which standard for financial reporting small IT companies implement, based on three different factors, and test these through a quantitative study of the companies’ annual reports. Choice of reporting standard has been compared to company size, which sub-sector they are active within and which revision company they employ. In addition, this study has also examined wether there is any correlation between the usage of Design Management and which reporting standard is chosen. Some support is found for three of the stated hypotheses, but no correlation is found between Design Management and choice of reporting standard.

  • 160.
    Falkenros, Helena
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Salih, Melissa
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning: En studie om huruvida hållbarhetsredovisningar inom samma bransch är jämförbara2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemformulering: Idag anses det vara problematiskt att identifiera och jämföra företagsprestationer av deras hållbarhetsarbete och inte minst ur ett intressentperspektiv då svårigheter uppkommer gällande jämförbarhet av prestationer mellan företag, liksom över tid i ett och samma företag.

    Syfte: Extern redovisning är framförallt till för användarna, det vill säga företags intressenter, som ska kunna ta välgrundade beslut genom att jämföra olika företag med varandra. Studien syftar därför till att studera jämförbarheten mellan företags hållbarhetsredovisningar, inom samma bransch men även över tid inom ett och samma företag. Detta för att skapa förståelse för om det är möjligt att jämföra hållbarhetsredovisningar ur ett användarperspektiv.

    Metod: Studien har genomförts genom att både en kvantitativ och kvalitativ innehållsanalys med en abduktiv ansats. Undersökningen har utförts genom att hållbarhetsrapporter inom den valda branschen har granskats, där meningar har tolkats och där val av nyckeltal har undersökts.

    Slutsatser: Likheterna är större än skillnaderna i vad företagen väljer att ta upp i sina hållbarhetsredovisningar. Informationen finns oftast där, men redovisas på olika sätt och i varierande omfattning.

    Kunskapsbidrag: Bolagen har uppvisat snarlika ämnen i hållbarhetsredovisningarna, trots att någon reglering inte funnits vid upprättandet. Detta visar på att företagen inom branschen efterliknar varandra. Studien har belyst likheter och skillnader i hållbarhetsredovisningar för företag som verkar inom samma bransch.

  • 161.
    Farahzadi, Nicki
    Södertörn University, School of Social Sciences, Business Studies.
    CSR inom banksektorn: En studie om konsumenternas uppfattning kring bankernas CSR-arbete2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med studien är att, genom ett konsumentperspektiv, undersöka värderingar och åsikter rörande etiska och miljömässiga aspekter inom bankernas CSR-arbete. 

    Forskningsfråga: Vilken betydelse har bankernas CSR-arbete för kunderna? 

    Delfrågor: Hur väsentligt för bankkunder är etiska aspekter inom fondinvestering? 

    Hur avgörande för bankkunder är miljömässiga aspekter inom fondinvestering? 

    Teori: Följande teorier behandlar och relaterar till CSR, CSR-definition, Legitimitetsteori, Intressentteori, Teori om Planerad Beteende och Behavioural Finance 

    Metod: En kombination av kvantitativ och kvalitativa metod tillämpas för denna studie. Studiens metod är baserad på den kvalitativa forskningsmetoden med en fenomenografisk forskningsansats i form av semistrukturerad gruppintervju. Studien kompletteras även med en kvantitativ metod i form av enkätundersökning. 

    Slutsats: Studiens resultat visar att CSR-arbeten värderas som mer betydelsefullt och väsentligt för kunderna, dock existerar en kommunikationsbrist mellan bankerna och deras kunder. Etiska aspekter är uppenbarligen en faktor som kunden värdesätter högt och på en personlig nivå. Studiens resultat visar att etiska aspekter har en avgörande roll vid val av investering i fond. I studiens resultat framgår det tydligt att miljömässiga aspekter värderas till viss del när kunder utser val av fond. Utifrån enkätundersökningen och studiens intervju visas en skillnad i värdesättning mellan etiska och miljömässiga aspekter, där etiska aspekter värdesätts mer än de miljömässiga.

  • 162.
    Flink, Josefin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kossmann Lindström, Linnea
    Södertörn University, School of Social Sciences, Business Studies.
    "Alla vinner på en inkluderande arbetsplats": En kvalitativ studie om kvinnan i den mansdominerade byggbranschen ur ett bransch- och medarbetarperspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study was to analyse and develop a deeper understanding of how the construction industry analyse and describes the gender segregation within the construction industry.

    Method: To answer the study's research questions, two qualitative methods were used. The first method was a qualitative text analysis and was used to find information and analyze what the male dominance means for the construction industry, what more women can mean to the industry and why the companies want to bring more women into the industry. The second method was phenomenography and was used as semi-structured interviews to create an understanding of what motivates women to work in a male dominated industry. 

    Empiricism and Analysis: The basis used for this study’s text analysis is 25 industry related texts from various companies and organisations in the construction industry. In addition to these, five semi structured interviews with female craftsmen in the construction industry have been made and used as supplementary documentation for the text analysis.

    Conclusions: The conclusions that could be made is that the male dominance contributes with a macho culture in the workplaces. This is usually seen as something negative but not always. More women in the construction industry have contributed with a better balance and a better atmospheare at the workplaces. If women in young ages are encouraged to start construction related education or to start working in the construction industry, the norm about the "masculine" industry will begin to disappear. The existing women in the industry are motivated, among other things, by different and challenging tasks, good colleagues and the safety of having a steady income.

  • 163.
    Folos, Felicia
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lalovic, Irena
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsrapportering: Företagens sätt att använda de icke-finansiella rapporterna som ett kommunikationsverktyg vid bolagsskandaler2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of the study is to examine if the sustainability reports are used as a communication tool to the same extent in connection with medial corporate scandals as in general by communicate both positive and negative information to the company’s stakeholders.Method: The study has been conducted with a qualitative research approach where qualitative content analysis has been used to analyze the collected data in the form of the companies sustainability reports.Empiricism: The empiricism shows a presentation of the four audited companies. It outlines a profound and detailed description of the companies commitments and strategies before and after the scandals attention in media and a presentation of each individual scandal.Conclusion: The majority of the audited companies use their non-financial reports as a communication tool in conjunction with corporate scandals to respond at the allegations directed against them by presenting actions taken after the medial scandal to inform their stakeholders and prove their legitimacy. 

  • 164.
    Fonseka, Christopher
    Södertörn University, School of Social Sciences, Business Studies.
    Från en ansvarsfull idé till en ansvarsfull verklighet: - En studie om hur företag inom detaljhandeln integrerar hållbarhetsaspekter i sin verksamhet2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to increase the understanding of what general methods firms use to create a sustainability strategy and how firms manage their suppliers to integrate sustainable aspects to their business. Furthermore, the purpose of this study is to investigate how the influencing factors; communication, organizational structure and organizational culture affect a company’s sustainability strategy. The study is based on previous studies and theories. The author has from a sample of over 60 000 firms chosen four firms within retail. The author collected data by using semistructured interviews and data from the company’s annual- and sustainability reports. The author analyzed the collected data by using the theoretical framework and followed the same structure of the theoretical framework. The study’s empirical data shows that firms use a materiality analysis to create a basis for a sustainability strategy. The firm creates an understanding of what social and environmental impact it has through dialogues with the firm’s customers, employees and suppliers. A sustainability strategy is created by an executive management team with the use of the materiality analysis as a basis and by interacting with sustainability managers. The study’s empirical data shows that firms control their suppliers primarily by a code of conduct. The code of conduct sets quality, environmental and social demands on the suppliers. The firms carry out inspections on a regular basis to avoid deviations from the code of conduct. Furthermore, the empirical data shows that firms try to efficiently communicate their sustainability strategy to their employees. With a decentralized structure of the sustainability work, the responsibilities of the sustainability strategy are distributed among the department managers. A firm with a sustainability-centered culture integrates economic, environmental and social sustainability into their general vision and strategy and work with sustainability from the start.

  • 165.
    Forsell, Ida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lundkvist, Malin
    Södertörn University, School of Social Sciences, Business Studies.
    Rutter och relationer - en fallstudie om ruttoptimering och dess påverkan på företagsrelationer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, companies are almost without exceptions connected to other actors, customers and suppliers in a network-like configuration. How well a company can meet customer expectations depends on the cooperation and relationship to the external actors hired. Route planning can be seen as one of the main problems to solve in a supply chain since routing problems consists of multiple components and affects more than the own company. What the own company does and how it cooperates with other companies will always influence the other actors in the network. Soft values, as relationships to customers and knowledge shared with other actors, have an effect on the network but are values that cannot be incorporated into a mathematical model. The aim of the study is to solve a route planning problem with a mathematical model and then examine the soft values in the network affected by the solution to the problem. The theories used as a foundation for the study are total cost analysis, route planning, degree of filling and the network model.

    The study is conducted at a company here called Skalet by reasons of anonymity. It is an international company dealing with different products sold in bulk, and the study is only examining the distribution for one of the company’s products. To examine this a combination of methods have been used. First, Skalet’s distribution problem is investigated and analyzed through a total cost analysis where the study uses quantitative calculations, interpreted in a qualitative way, to find the solution with best outcome on the chosen key performance indexes degree of filling and number of routes. Then the solution to the problem is analyzed qualitative with the network model to identify the effects the solution will have on the soft values in the company and the network. The soft values investigated are for example adaptions between companies, knowledge and connections between persons and Skalets’s position of power in the network.

    Any economic advantages to the solution can’t be presented through the study. However soft values as knowledge about customers, relations between Skalet and its customers and a better structure and position of power can be shown to be positively affected by the solution.

  • 166.
    Forsén, Linnéa
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Garpenhag, Jesper
    Södertörn University, School of Social Sciences, Business Studies.
    Företagsexpansion på världsmarknaden: En kvalitativ studie om hur Born Globals anskaffar kunskap inför internationaliseringsprocessen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med studien är att skapa en djupare insikt om Born Globals-företags kunskapsanskaffning inför en snabb internationalisering. Studien avser även att undersöka hur internationaliseringen skiljer sig från tidigare modeller. För att nå syftet med studien har en huvudfråga formulerats med utredande delfrågor, huvudfrågan lyder; hur införskaffar Born Globals-företag kunskap inför deras internationaliseringsprocess?

    För att kunna besvara vår forskningsfråga och uppfylla syftet med undersökningen har vi använt oss av en kvalitativ forskningsmetod. Vi har intervjuat tre nyckelpersoner i tre Born Globals-företag om anskaffningen av kunskap inför internationaliseringen.

    Resultatet som framkommit av intervjuerna visar att de olika kunskapskällorna samt kunskapsinnehållet har varit av varierande betydelse för företagens internationella expansion, där den direkta erfarenheten huvudsakligen erhållen av grundarna uppmärksammas. Även grundarnas nätverk och färdigheter visar sig vara betydande inför internationaliseringen. Vidare visar även resultatet att internationaliseringsprocessen i Born Globals är mer individfokuserad, det är grundarnas och andra individers erfarenheter, färdigheter, kunnande och nätverk som ligger till grund för internationaliseringen. Medan processen i Uppsalamodellen är mer organisatoriskt förankrad och tidskrävande.

  • 167.
    Francuzovs, Eduards
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Mehamed Burhan, Jakob
    Södertörn University, School of Social Sciences, Business Studies.
    Bostadsbubbla i Sverige: myt eller sanningen?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The work perceives a residential bubble as a dramatic price increase, not supported by fundamental factors and followed by a dramatic fall in prices. In the paper a residential bubble is defined as a dramatic price increase, not supported by fundamental factors and followed by a dramatic fall in prices. The survey aims at investigating whether the fundamental factors support today's housing prices and if housing prices are sustainable, that is, whether the housing market is overvalued or not. The aim is achieved by means of Secondary Analysis applied to data taken from national statistical agencies. The survey comes to the conclusion that there is no bubble on the Swedish housing market. The rise in prices for housing has been caused by the low interest rate and that supply does not meet the increased demand that arises in the housing market, that is, the price increase is supported by the fundamental factors.

  • 168.
    Fransson, Josefine
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Moberg, Wenke
    Södertörn University, School of Social Sciences, Business Studies.
    Dags att ta kontroll?: Work-life balance hos egenföretagare2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studiens utgångspunkt var ett intresse för work-life balance (WLB) och vilka förutsättningar behövs för att nå en balans mellan privat- och arbetsliv. Enligt forskning har antal arbetstimmar en direkt inverkan på individens WLB. Egenföretagare arbetar i genomsnitt fler timmar per vecka än anställda men studier visar att de paradoxalt har högre arbetstillfredsställelse än anställda. Denna studie utgår ifrån tidigare forskning gällande WLB hos egenföretagare. Tidigare forskning beskriver att några av de viktigaste faktorerna för att kunna uppnå WLB är att kontrollera upplägget av sin tid, att vara flexibel i sitt arbete, att själv ha kontrollen samt att nå en jämn fördelning av tiden mellan privat- och arbetsliv. Krav som studien ställde på respondenterna var att de aktivt har valt eget företag som organisationsform efter att tidigare varit heltidsanställda i minst tre år, ha detta som primära inkomstkälla samt inga anställda i företaget. Intresset för studien lades på vilka WLB-faktorer som motiverar till att starta eget samt vilka WLB-faktorer egenföretagare når. Studien utgår ifrån en kvalitativ forskningsmetod med en fallstudie med semistrukturerade intervjuer. Resultatet visar att WLB-faktorerna som motiverar individer till att starta eget företag är att få kontroll över sin framtid, beslutsfattande, sina arbetsvillkor och sin tid samt flexibilitet, personlig och karriärmässig utveckling, potential till att tjäna mer pengar och att ett tillfälle gavs. Resultatet visar vidare att den enda WLB-faktorn egenföretagare når är kontroll.

  • 169.
    Franzén, Djuna
    et al.
    Södertörn University, Södertörn University Library.
    Schultz Nybacka, Pamela
    Södertörn University, School of Social Sciences, Business Studies.
    Grönvall, Karin
    Södertörn University, Södertörn University Library.
    Wennbrink, Ann-Sofie
    Södertörn University, Södertörn University Library.
    Biblioteksbesökets värde: En studie av besökarna vid Södertörns högskolebibliotek, Huddinges huvudbibliotek och Flemingsbergs områdesbibliotek2014Report (Other academic)
  • 170.
    Fredriksson, Andreas
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Jemal, Elias
    Södertörn University, School of Social Sciences, Business Studies.
    Hur irrationellt agerar investerarna egentligen på Stockholmsbörsen?: En studie om aktörernas beteende på den svenska aktiemarknaden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In conjunction with last year's major elections and polls, several economic analysts published forecasts of economic cave-ins, falling stock markets and long time for economic recovery. What can be found afterwards is that these analyzes were not always correct. Certainly, the stock market often reacted negatively initially, but it recovered rapidly.

    How come these analysts predicted wrongly? Were the analysts, market actors or the market in their own right wrong? The purpose of the study is to investigate whether the answers to these questions lies in the behavior of different investor categories in the stock market.

    An unusually volatile stock market was in place during the periods surrounding these polls and large movements have been observed several times in the past, not least during the major crises that the stock market has suffered over the past 20 years. Therefore, the study focuses on these crises.

    Through quantitative observations at aggregated level, movements in shareholdings between the players were studied. Which showed a distinctly negative link between sophisticated and less sophisticated groups of players in the stock market.

    These observations were then combined with an individual-oriented perspective in the form of semi-structured interviews. In these interviews, deviations were sought in the return requirements between the groups, as well as possible reasons for these deviations. It was established that the less sophisticated group generally had a lower rate of return than the sophisticated group, which was interpreted as an effect of the difference in experience and knowledge between groups, however, no signs of irrational strategies in the stock market could be observed.

     

  • 171.
    Fryxell, Ellinor
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sundell, Magdalena
    Södertörn University, School of Social Sciences, Business Studies.
    Design som förmedlare av varumärkesidentitet: en deskriptiv studie om kommunikationsbyråers varumärkesidentitet och design som differenteringsverktyg2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I samband med att konkurrensen inom kommunikationsbranschen blir hårdare blir det viktigare för kommunikationsbyråer att tydligt visa vad som skiljer dem från deras konkurrenter och tydligt positionera på marknaden. När tjänsteerbjudandet blir mer homogent blir marknadsföring och design allt viktigare verktyg för att differentiera sig gentemot sina konkurrenter. Kommunikationsbyråers roll är att agera experter på marknadsföring och hjälpa andra företag med att skapa en sammanhållen kommunikation med design som verktyg. För att inge förtroende hos kunderna är det därför viktigt att kommunikationsbyråer förmedlar sin designkompetens genom sin egen marknadsföring. Genom att tydligt förmedla sin varumärkesidentitet genom design talar teorierna om customer-based brand equity, brand credibility och integrated marketing communications för att byråer kan öka sin upplevda expertis, kundlojalitet och därmed även konkurrenskraft.

    Denna studie ämnar undersöka hur svenska kommunikationsbyråer arbetar för att förmedla sin egen varumärkesidentitet genom design. Förhoppningen är att bidra med ökad förståelse för hur kommunikationsbyråer ser på sin egen varumärkesidentitet och hur de arbetar för att förmedla den genom sin marknadsföring med design som verktyg. För att besvara frågeställningen har studien utgått ifrån en kvalitativ forskningsmetod där intervjuer genomförts med respondenter från fem utvalda kommunikationsbyråer som alla erbjuder någon form av designtjänst. Dessa intervjuer har kompletterats med semiotiska analyser där de utvalda byråernas hemsidor och interiör i entréer analyserats utifrån ett socialsemiotiskt perspektiv.

    Studiens resultat visar att svenska kommunikationsbyråers inställning till sin egen varumärkesidentitet varierar. Resultatet visar även att de undersökta kommunikationsbyråerna inte lyckas med att skapa ett sammanhängande budskap i sin design av hemsida och interiör. Istället ses referenser i form av bilder på tidigare arbeten som det viktigaste verktyget för att förmedla byråernas identitet. 

  • 172.
    Färdigs, Johanna
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lignell, Ingrid
    Södertörn University, School of Social Sciences, Business Studies.
    Påverkar företagens storlek upplysningsgraden av marknadsrisker: En studie om IFRS 72012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Företagen riskerar att utsättas för förlustbringande värdeförändringar i tillgångar och skulder, eftersom de exponeras för olika marknadsrisker som fluktuationer i räntor, växelkurser, råvaru- och aktiepriser. För att skydda sig mot dessa fluktuationer och för att minimera exponeringen av marknadsriskerna, använder företag sig av olika typer av finansiella instrument. IFRS 7 är den standard som behandlar finansiella instrument och riskupplysningar. Standarden infördes år 2007, med avsikten att intressenten ska kunna tillgodoses relevant information om företagets hantering och exponering av finansiella risker.

    Syftet är att genomföra en studie på finansiella företag inom segmenten Large- och Small Cap och undersöka till vilken grad de efterföljer upplysningskraven beträffande marknadsrisker enligt IFRS 7, samt huruvida det förekommer något samband i upplysningsgrad och Cap-tillhörighet.

    Studien behandlar samtliga finansiella företag inom Large- och Small Cap-segmenten. Punkter i IFRS 7 som berör marknadsrisker har valts ut och företagens årsredovisningar har granskats för att undersöka upplysningsgraden och om det finns ett samband mellan upplysningsgrad och Cap-tillhörighet. 

    Resultatet visar att företagen inom Large Cap-segmentet upplyste helt enligt kriterierna i 36 fall av 64 och företagen inom Small Cap upplyste helt enligt kriterierna i 9 fall av 32. Resultatet indikerade således att det fanns ett samband mellan upplysningsgrad och Cap-tillhörighet, de större företagen efterföljde standarden till en högre grad än vad de mindre företagen gjorde. 

  • 173.
    Färm Grufman, Nici
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Roth de Albuquerque, Sara
    Södertörn University, School of Social Sciences, Business Studies.
    The Activity-based Workspace Effect on Organisational Behaviour: A Case Study of Kognity2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In light of contradictory findings in previous research regarding the activity-based workspaces’ effect on organisational behaviour, this study applies The Activity-based Flexible Office Model on the company Kognity, which recently implemented this office concept. The purpose is to test if this may increase understanding of consequences on organisational behaviour from implementing an activity-based workspace. Semi-structured interviews and observations at Kognity are used as methods for the collection of data for the study. As secondary data, results from web-based surveys conducted by Kognity are used. Furthermore, previous research within the field of organisational behaviour and activity-based office concepts are used to give the study credibility and to gain a deeper insight of the topic. The theoretical framework for this study is based on The Activity Based Flexible Office Model and Maslow's Hierarchy of Needs Theory. The conclusion is that the activity-based workspace does affect organisational behaviour. Applying the Activity Based Flexible Office Model increases the understanding of what the implementation of an activity-based workspace may lead to in terms of organisational behaviour. The model is a useful tool which shows that task-related moderators can determine in what extent the workspace effects organisational behaviour, depends on individual values and task requirements. Further, application of Maslow’s Hierarchy of Needs shows that the higher needs in Maslow’s hierarchy of needs may be met through the freedom of choice within an activity-based workspace.

  • 174.
    Gabriel, Robert
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kellgren, Pierre
    Södertörn University, School of Social Sciences, Business Studies.
    Storbritannien vs. USA: Hur påverkas dessa marknader av rykten om företagsförvärv?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: Acquisitions has been a tool with the goal of creating growth for companies for a long time. At the same time, investors always strive to allocate their investments to receive as good of a return for their invested capital as possible. This means that investors must quickly identify the optimal investment that have the potential to grow in value in the stock market. When a rumor of a business acquisition is spread, the effect can be a business opportunity regarding the target company for the markets investors which can lead to investors earning a fortune on the market’s reaction without the conformation of the rumor.

    Purpose: The purpose of the thesis is to examine whether rumors of acquisitions affect the stock market's evaluation of the target company's value. Further purpose of the thesis is to examine if there is a difference between different markets regarding the rumors affect. 

    Method: The thesis is examined by a quantitative research method with secondary data from the database ORBIS and Google Finance. The research model is a general event study designed by Craig MacKinlay with the implementation of the regression model EGARCH and Ordinary Least Squares (OLS).  

    Conclusion:  The American and British market demonstrates an abnormal return connected to the rumor of a business acquisitions. The reaction differs between the markets which indicates a difference in reaction towards rumors of business acquisitions. The American market show an abnormal decrease in the markets value whereas the British market show an abnormal increase in its market value. 

  • 175.
    Gabrielsson, Tommy
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ney, Kristina
    Södertörn University, School of Social Sciences, Business Studies.
    Vad hände med musikbranschen?: En studie om musikbranschens utveckling i och med digitaliseringen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the beginning of the 20th century the music industry went into a crisis when file sharing became more common and at the same time the sale of the CD dropped. This thesis tries to examine what happened with the music industry in Sweden after this crisis and tries to identify the key actors in the field today. This will be illustrated through Pierre Bourdieu’s theory of the cultural field and different forms of capital as well as Emma Stenströms theory of the culture economy. A content analysis was made by listening to podcast series from Sveriges Radio and DMG Education covering the music industry, which generated four themes; the crisis, the democratisation of the music industry, image and money. The crisis emerged as a consequence of the digitalization of the music industry. This digitization has changed the structure and qualifications that constructs the field. The record companies power position is no longer as great and the streaming company Spotify have rapidly risen to become a dominating actor within the field. Even the artists power position has become greater, something that within the field has been described as the democratization of the music industry. It has become more acceptable for the artist to earn money after the crisis and cooperation with the commercial industry are at large more approved of. This goes against the previous position of the field where economic success was secondary to cultural values. 

  • 176.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Arbetsintegrering i sociala företag och frivilligorganisationer2018In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 1, p. 50-55Article in journal (Other (popular science, discussion, etc.))
  • 177.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Illusionen om det goda civilsamhället2016In: Kurage: Idétidskrift för det civila samhället, ISSN 2001-175X, no 20, p. 20-22Article in journal (Other (popular science, discussion, etc.))
  • 178.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Social enterprises and their ecosystems in Europe: Country report Sweden2019Report (Other academic)
    Abstract [en]

    The interest in social enterprises has increased rapidly during the last decades in Sweden as in many other countries. The use of the concept continues evolving and a commonly agreed definition has yet to emerge— ‘different versions’ provide points of reference for different groups in society as well as in policy initiatives. Even if the concept of social enterprise remains relatively new in the Swedish context, the phenomena referred to as such today have a long history and must be understood in relation to the development and strong position of public welfare structures as well as theircurrent transformation. During the pre-welfare state phase in history, social initiatives predominantly focused on those who experienced social disadvantages in a rather poor society. These types of charity initiatives during late 19th century combined with strong social movements such as the labour movement and democracy movement, highlighting equality and democracy which later characterised the Swedish welfare state. Since late 20th century, services provided by the public sector have increasingly been subject to competition, thus growing the market for private welfare services– including those sold by social enterprises. Policies, procurements and different client choice models have not been limited to certain types of private initiatives. Social enterprises do therefore compete on the same market as non-profit organisations (NPOs) and conventional enterprises.

  • 179.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Social Enterprises in Sweden: Intertextual Consensus and Hidden Paradoxes2015Report (Other academic)
  • 180.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Social Entrepreneurship and Social Enterprises: Chameleons Through Times and Values2016In: Social Entrepreneurship and Social Enterprises: Nordic Perspectives / [ed] Linda Lundgaard Andersen, Malin Gawell, Roger Spear, New York and London: Routledge, 2016, p. 41-57Chapter in book (Refereed)
  • 181.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Socialt entreprenörskap för kvinnors rättigheter2017In: YMER, ISSN 0044-0477, Vol. 136, no 2016, p. 129-144Article in journal (Other academic)
  • 182.
    Gawell, Malin
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Sweden: Tracing Social Enterprise Across Different (Social) Spheres: The Dynamic Interplay Among Institutions, Values, and Individual Engagement2017In: Shaping Social Enterprise: Understanding Institutional Context and Influence / [ed] Janelle Kerlin, Bingley: Emerald Group Publishing Limited, 2017, p. 199-216Chapter in book (Other academic)
  • 183.
    Gawell, Malin
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Kostera, Monika
    Södertörn University, School of Social Sciences, Business Studies.
    Köping, Ann-Sofie
    Södertörn University, School of Social Sciences, Business Studies.
    Företagsekonomins sökande efter lösningar2019In: FEKIS, Gävle: FEKIS , 2019Conference paper (Other academic)
    Abstract [sv]

    Det är viktigt att företagsekonomin inte sätter på sig skygglappar och har modet att ha en bred, systemisk syn på hållbarhet. Vi föreslår att företagsekonomin ger mera utrymme åt att söka och finna fungerande alternativ, inte genom att bara tänka ut nyheter hela tiden vilket inte är hållbart i längden, utan även genom att presentera organisationer som redan är i gång och kan inspirera till hållbart organiserande i större skala – en slags systemisk surdeg för hållbarhet. Vi illustrerar vår reflektion med berättelser från fältet. I en handlar det om sökandet efter en förståelse av det (alternativa) sociala företagandet och företagsamheten i det civila samhället. I den andra handlar det om små entreprenöriella organisationer som beskriver sig självasom fungerande utanför kapitalismen. I den tredje presenterar vi idéer kring hur organisering av konst/kultur i sin tur kan vara kopplade till hållbarhet.

  • 184.
    Gawell, Malin
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum. Mittuniversitetet.
    Pierre, Anne
    Mittuniversitetet.
    von Friedrichs, Yvonne
    Mittuniversitetet.
    Societal Entrepreneurship: A Cross-Boundary Force for Regional and Local Development Cherished for Multiple Reasons.2014In: Scandinavian Journal of Public Administration, ISSN 2001-7405, E-ISSN 2001-7413, Vol. 18, no 4, p. 109-130Article in journal (Refereed)
  • 185.
    Gawell, Malin
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Sundin, Elisabeth
    Linköping University.
    Tillmar, Malin
    Linköping University.
    Entrepreneurship Invited Into the (Social) Welfare Arena2016In: Social Entrepreneurship and Social Enterprises: Nordic Perspectives / [ed] Linda Lundgaard Andersen, Malin Gawell, Roger Spear, New York and London: Routledge, 2016, p. 215-231Chapter in book (Refereed)
  • 186.
    Gawria, Paul
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Yuonan, Jacob
    Södertörn University, School of Social Sciences, Business Studies.
    Aktiva aktiefonder och investmentbolag: En komparativ studie mellan två aktivt förvaltade sparformer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis intends to examine which form of savings, open-end funds and closed-end funds, is most profitable in terms of return and risk. The study aims to appose if Sweden’s economic cycle and market state affects the savings performance. This study outset from a quantitive research method whereafter historical data has been gathered in order to measure return and risk. The thesis performed an exhaustive survey which included 33 open-end funds and ten closed-end funds. The researched period is delimited to the time period 2008-01-01 to 2016-12-31. Open-end funds show that they have a higher systematic return in relation to taken risk. Furthermore, results show that neither form of saving explicitly differ from the different economic cycles and market states. 

  • 187.
    Gesien Hedborg, Fabian
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Radisevic, Jelena
    Södertörn University, School of Social Sciences, Business Studies.
    Vart är revisorsyrket på väg?: En studie om digitalisering i revisionsbranschen samt dess påverkan på revisorns kundrelation2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The current digitalisation is changing our society, it is particularly changing several business areas such as the audit industry. In recent decades, radical changes of this process have created development opportunities for audit firms. The effects of digitalisation have previously been studied, however no empirical study has specifically explored the effects of a change regarding an auditor’s client relationship. The purpose of this research is to examine, from an auditor’s perspective, the audit industry’s continued digitalisation and its impact of an auditor’s client relationship. Thereby, the study can illustrate how the examined audit firms meet the digitalisation but also what the auditors consider to be important in a client relationship during this development. This study will therefore address the following research question, "How does the digitalisation appear within the audit industry, and how does it affect an auditor’s client relationship?". This qualitative study is based on personal interviews with authorized auditors, to validate the results of the study’s research question.

    The findings of this study show that the current digitalisation is changing the audit industry, due to its possibilities to achieve a more efficient and higher quality audit. Access to digital technologies make a significant contribution and facilitates the work of the auditor. It also enables a comprehensive audit as well as the reduction of certain tasks, which leads to more automation. The results of a more digitised work have moreover caused changes in the client relationship of an auditor. An increased use of digital technologies enables an open relationship between an auditor and a client, which results in a greater participation from the client during the audit process. The implementation of digital technologies also creates a more reliable audit and improved communication. It is also found that larger audit firms are more proactive in comparison to smaller audit firms when it comes to keeping pace with the digitalisation. However, both large and small audit firms are proactive in their interaction with clients. Overall, an auditor must follow the digitalisation and simultaneously adjust the work procedure after the client’s expectations and preferences. The auditor is expected to consider a client’s requirements to avoid dissatisfaction so that a relationship can be maintained.

  • 188.
    Gesouli, Ewa
    Södertörn University, School of Social Sciences, Business Studies.
    Trender inom redovisning av utsläppsrätter: En studie av svenska företag år 2014 och 20152017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines accounting policies of Swedish firm under the EU ETS. The EUA entitles to emissions of CO2 and is either freely distributed, up to a certain amount, or bought on the market. Since 2013 the free distribution is decreasing which may augment the trade. The EUA has offset a diversity of accounting methods because it is not clearly defined and there are no clear guidelines. The research questions search for trends in accounting policies due to the line of business, the amount of EUAs received by each firm or the decreasing amount of EUAs on the market since 2013. To answer these questions a quantitative study has been accomplished within six lines of business that are entitled to free allocations of the EUA. The annual reports of 78 firms have been used to study accounting policies used for the EUA. The study uses content analysis and statistic data analysis. The result is that there are trends within the lines of business. The most significant trend is that the electricity and district heating uses classifications as current asset, current liability and operating revenue to a larger extent. There are similarities between the steel- and iron ore businesses that classify free-allowances as immaterial intangible assets and liabilities or depositions. Shortages are classified as liabilities at market value. The non-iron ore business classifies allowances as depositions. There is a positive correlation between receiving a large amount of allowances and classifying the EUA as a liability. The EUA is to a larger extent classified as revenue by firms that have received fewer allowances. The decreased allocation and supposed augmented trade as from 2013 may have caused some additional accounting policies for financial risk and classifications of the EUA as current liabilities and means of payment.

  • 189.
    Gharam, Jean
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Khan, Adel
    Södertörn University, School of Social Sciences, Business Studies.
    Banker på sociala medier kontra  kundernas attityder - hur skapas relationen?: En studie om bankernas aktiviteter på sociala medier samt kundernas inställning till bankernas tillvägagångssätt2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I följande uppsats undersöks banker som tillämpar sociala medier strategiskt i dess marknadsföring. Fokuset ligger i att förstå vilka strategier bankerna använder för att bilda samt utveckla relationer med deras kunder, samt hur kunderna tar ställning till bankernas aktiviteter på sociala medier. I uppsatsen används två olika metoder som skapar med en tydligt bild och förståelse av det som undersöks. Ena metoden är kvalitativ i form av semistrukturerade intervjuer och den andra är kvantitativ i form av enkäter. De semistrukturerade intervjuerna genomfördes vid tre olika tillfällen med tre Sveriges storbanker och dessa var Swedbank, Handelsbanken samt S.E.B. Därav samlades djup information in gällande strategierna de använder för att bygga relationer med kunder via sociala medier. Enkäterna delades ut till totalt 102 människor som använder sociala medier och är kunder hos en bank. Därav samlades en stor mängd data som bearbetades, vilket därmed gav en tydlig bild gällande vad kunderna tycker och tänker gällande bankernas aktiviteter på sociala medier. I studien används flera teorier inom marknadsföring, bland annat teorier inom relationer och relationsbyggande på sociala medier samt electronic word of mouth. Dessutom används teorier som berör hur företag strategiskt ska tillämpa sociala medier. De valda teorierna i studien användes för att bilda frågor till intervjuguiden till de semistrukturerade intervjuerna samt för att genomföra en analys av empirin. Slutligen visades det att bankerna använder sociala medier som ett komplement i deras marknadsföringsstrategi för att bland annat bemöta sina kunder och hjälpa dem med olika ärenden, samt för att synliggöra sig själva för att skapa en medvetenhet hos människor. Undersökningen påvisade även att bankerna arbetar på olika sätt för att bygga relationer med kunder. Utifrån ett kundperspektiv påvisade studien att flera människor som använder sociala medier inte följer deras bank då flera av dem anser att bankerna är ointressanta på sociala medier.

  • 190.
    Ghassemi, Ramtin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Zainuddin, Robin
    Södertörn University, School of Social Sciences, Business Studies.
    Hur definieras ett gott ledarskap enligt de anställda på ett finansbolag?: En fallstudie om de anställdas definition av ett gott ledarskap på ett av de största finansbolagen i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studiens syfte är att få en fördjupad förståelse för hur medarbetarna i tre olika arbetsgrupper från finansbolag A definierar ett gott ledarskap. Studien kommer också att undersöka hur respondenterna ser på det framtida ideala ledarskapet. Det har genomförts en kvalitativ studie genom att empirin har samlats in baserat på sex genomförda intervjuer. Av sekretesskäl är hela undersökningen anonymiserad vilket betyder att den data som presenteras i studien inte kan spåras till det berörda bolaget som blivit benämnt finansbolag A eller de berörda respondenterna. Den teoretiska referensramen behandlar fem olika ledarskapsteorier, två av teorierna är klassiska ledarskapsteorier vilka är demokratiskt- och auktoritärt ledarskap. De tre andra teorierna är mer moderna, vilka är transformativt ledarskap, situationsanpassat ledarskap och coachande ledarskap. Resultatet visar att medarbetarna på finansbolag A anser att ett gott ledarskap är en ledare som kan anpassa sig beroende på situation och gruppens kompetens. Analysen i studien visar att respondenternas resonemang om gott ledarskap innehöll flera inslag av olika ledarskapsstilar. Respondenterna menade att en ideal ledare ska lägga vikt på att kunna anpassa sig samt vara flexibel vilket kan anses vara en indikation på hur ledarskapet kan komma att utvecklas i framtiden inom finansbranschen. 

  • 191.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Business climate in Russia: Swedish investors' perspective2015In: Baltic Worlds, ISSN 2000-2955, Vol. VIII, no 3-4, p. 76-86Article in journal (Refereed)
    Abstract [en]

    The article addresses the issue of the business climate in Russia from the Swedish investors' perspective and relates its to a general theoretical debate in the field. Statistical tests suggests that the majority of variables relating to the business climate has deteriorated between 2012 and 2014. The findings support several mainstream theories regarding the business climate but also demonstrate some contradictions that would require further investigation. These include the reaction of Swedish business to the escalation of political tensions between Russia and the West and the factor of corruption, which is not viewed as serious enough to fully discourage foreign investors from staying in Russia.

  • 192.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Determinants of Swedish Foreign Direct Investments (FDI): How Important is Profitability?2016In: Economics and Finance Review, ISSN 2047-0401, E-ISSN 2047-0401, Vol. 4, no 10, p. 1-19Article in journal (Refereed)
    Abstract [en]

    Numerous studies have been undertaken regarding FDI, its determinants and impact on beneficiary countries, but very few papers directly examined profitability and its importance for the FDI. The study addresses this gap by including return on capital into determinants of Swedish FDI alongside the variables that are traditionally assumed to have an impact on FDI. Regression analysis suggests that the predictive role of profitability is significantly superior to that of other variables, explaining 85% of the variation of FDI stock. Market size, geographical location and economic freedom in the beneficiary country are other variables that have statistical support for their roles. Conversely, the study refutes the significance of several variables which are commonly believed to be important determinants of FDI. The findings of the article will have certain implications for company managers, policy-makers and academicians. The study also indicates that the reforms aimed at improving investment climate in beneficiary countries may not be efficient if we fail to understand the connection between the business environment and the profitability of a particular project.

  • 193.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Forskning som utgår från näringslivets aktuella frågor2016In: Södertörns högskola öppnar världar: en jubileumsskrift från Södertörns högskola 2016 / [ed] Ninna Mörner & Lisa Öberg, Huddinge: Södertörns Högskola, 2016, , p. 2p. 140-141Chapter in book (Other (popular science, discussion, etc.))
    Abstract [sv]

    Olga Golubeva, filosofi doktor i företagsekonomi har en fot kvar i den företagsvärld hon nu studerar. Hon menar att forskning och praktik går att förena och är positiv om hennes resultat kan vara till nytta för näringslivet,

  • 194.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Is It Possible To Govern Foreign Investments?: Balancing Between Klondike And Poltava2016In: Journal of Business Case Studies (JBCS), ISSN 1555-3353, E-ISSN 2157-8826, Vol. 12, no 2, p. 83-98Article in journal (Refereed)
    Abstract [en]

    FDI (foreign direct investment) of Swedbank in Ukraine is an example of unsuccessful investment in transition economies. The Case Study is presented in relation with Swedbank’s internationalization strategy and rapidly changing investment environment in transition economies and globally. Learning objectives include helping students to develop analytical skills in order to understand how political, economic, financial and social factors effect internalization strategy through FDI. The Case Study should help students to understand the importance of an appropriate long-term strategy of a firm entering transition economies, understand the investment environment of a foreign country and choose the best course of action for a distressed firm considering alternative scenarios. Lessons learned from the Case Study can be beneficial for students studying international business, but also for future decision-makers that would be acting in complex environments under rapidly changing situations. The author developed the Case from secondary sources: Swedbank’s annual reports and press-releases, information published by multilateral organizations and government agencies, research from investment banking houses and reputable news agencies. This Case is written solely for educational purposes and is not intended to analyze successful or unsuccessful internalization strategy through FDI in transition economies.

  • 195.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Strategy under uncertainty: empirical evidence from Swedish companies operating in Russia2015In: Conference Proceedings “GSOM Emerging Markets International Conference: Business and Government Perspectives, 15-17 October, 2015, Graduate School of Management, St. Petersburg University, Russia”, St. Petersburg: GSOM St. Petersburg, Russia , 2015, p. 168-181Conference paper (Other academic)
    Abstract [en]

    The objective of this paper is to describe and explain company strategies under uncertainty. It attempts to examine more closely the interaction of research on strategic management with internationalization theory and the dimension of uncertainty. This study builds on the empirical data from a survey conducted in 2015 among 73 Swedish companies operating in Russia. The findings support several concepts of strategic management and internationalization theory, but also reveal some phenomena that would require further investigation. These include a domination of expansion strategy chosen by Swedish firms during the current escalation of uncertainty in Russia.

  • 196.
    Golubeva, Olga
    Södertörn University, School of Social Sciences, Business Studies.
    Strategy under Uncertainty: Empirical Evidence from Swedish Companies Operating in Russia2016In: International Journal of Business and Management, ISSN 1833-3850, E-ISSN 1833-8119, Vol. 11, no 5, p. 44-56Article in journal (Refereed)
    Abstract [en]

    Abstract

    The objective of this paper is to describe and explain company strategies under uncertainty. The study attempts to examine closer interaction between research on strategic management and internationalization theory. Recent escalation of conflict between Russia and the EU/USA in combination with economic recession increased the level of uncertainty. The article explores how this deterioration is reflected in a strategy of Swedish companies operating in Russia. This study builds on the empirical data from a survey conducted in 2015 among 73 Swedish firms. The findings of the study contribute to knowledge regarding diversity in commitments shown by different companies at one particular point of time under the same circumstances. The study reveals a domination of expansion strategy chosen by Swedish firms during the current escalation of uncertainty in Russia. A growing strategy under uncertainty has seldom been reported and analyzed by scholars. The study demonstrated that uncertainty is not only a threat to companies operating on the market, but can lead to expanding strategies attempting to exploit the opportunities that uncertainty might offer. Appraising the risk concept, the study provides implications for companies’ managers on the importance of a commitment decision to face the deterioration caused by the uncertainty. Empirical data from this study also suggest that uncertainty is handled by companies better than one might expect. The article questions whether companies and managers are really risk-averse in their behaviour.

  • 197.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Agents of change: inventors, entrepreneurs, financiers, and small business owners in the beginning of the Swedish fast food industry2013In: Soziologie des Wirtschaftlichen: Alte und neue Fragen / [ed] Bögenhold, Dieter, Wiesbaden: Springer, 2013, p. 329-360Chapter in book (Other academic)
    Abstract [en]

    The study deals with an investigation of the introduction and evolution of the fast food industry in Sweden. After the turn of the 19th century, 121 small firms – all jointstock companies – originating from the same fast food business concept were founded. The companies studied, so-called “automated restaurants” (Automatrestauranger) were all established between 1899 and 1931. “Automat” was the Swedish name for a fast food restaurant in which the guests served themselves from purposely designed mechanical vending machines. Called “automatic” or “waiterless”, they first appeared in the 1890s and, though concentrated in Germany and Scandinavia, establishments of this sort spread some years later to the United States. Enormously popular at the beginning of the twentieth century, these restaurants featured bank upon bank of glass-fronted, coin-operated cells, each containing a single serving of dishes.

  • 198.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Framväxt och utveckling av svensk entreprenörsforskning2013In: Entreprenörskap och varumärken / [ed] Mats Larsson, Mikael Lönnborg och Karin Winroth, Möklinta: Gidlunds förlag, 2013, 1, p. 29-47Chapter in book (Refereed)
  • 199.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Gailtaler Almkäse – Regional development through Protected Denomination of Origin (PDO)2013In: From Local Champions to Global Players: Essays on the history of the dairy sector / [ed] Paulina Rytkönen, Louis Arturo, Garcia Hernandez and Ulf Jonsson, Stockholm: Acta Universitatis Stockholmiensis, 2013, 1, , p. 222p. 171-191Chapter in book (Other academic)
  • 200.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Medicinturism anno 1678: tidigmoderna entreprenörer inom sjukvården2019In: Medicinturism: Gränsöverskridande sjukvård i teori och praktik / [ed] Frank-Michael Kirsch, Kjell Ljungbo och Erik A. Borg, Gidlunds förlag, 2019, 1, p. 231-288Chapter in book (Refereed)
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