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  • 1.
    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.

  • 2.
    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.

  • 3.
    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.

  • 4.
    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.

  • 5.
    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.

  • 6.
    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.

  • 7.
    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.

  • 8.
    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.

  • 9.
    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. 

  • 10.
    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.

  • 11.
    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.

  • 12.
    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.

  • 13.
    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.

  • 14.
    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.

  • 15.
    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.

  • 16. 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, 94-100 p.Article 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.

  • 17.
    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, 1-13 p.Article in journal (Refereed)
  • 18.
    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.

  • 19.
    Birksjö, David
    Södertörn University, School of Social Sciences, Business Studies.
    Undervisningsdebuten – som man frågar gråter svaren2014In: Att lära en företagsekonom att tänka / [ed] Jonna Hjertström Lappalainen, Ann-Sofie Köping Olsson & Tommy Larsson Segerlind, Huddinge: Södertörns högskola , 2014, 57-69 p.Chapter in book (Other academic)
  • 20.
    Bojackly, Rosalia
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Eriksson, Sofia
    Södertörn University, School of Social Sciences, Business Studies.
    Attityder till annonser på Instagram: En kvalitativ studie om hur konsumenter uppfattar innehållet i annonser på Instagram2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media is increasing constantly, which led to new communication and marketing channels have evolved, it has helped businesses and consumers to integrate and communicate with each other. One of the fastest growing communication and marketing channels is Instagram. The purpose of this study is to gain a deeper understanding of consumer attitudes to the content of the ads on Instagram. The study was based on a qualitative research approach with a selection of ten people, aged 18-28 years, who use Instagram. Previous research has shown that most people who use Instagram are between 12-35 years, therefore this study chose to combine the people who were available and were in the age frame. Semi-structured interviews were used as a method of study and consisted of eleven questions, which were in two distinct themes.

    The study's empirical data were analyzed using theories of social media as a communication- and marketing channel and attitudes to advertising. The study results showed that all respondents perceive the content of the ads on Instagram as both positive and negative, depending on how the company shapes the content of the ads on Instagram.         

  • 21.
    Borg, Erik A.
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ljungbo, Kjell
    Södertörn University, School of Social Sciences, Business Studies.
    Thailands kulturelle und medizinische Voraussetzungen zur Aufnahme internationaler Patienten2017In: Medizintourismus: Erfahrungen mit einer weltweiten Wachstumsbranche / [ed] Frank-Michael Kirsch; Jens Juszczak, Paderborn: IFB Verlag Deutsche Sprache , 2017, 1, 251-287 p.Chapter in book (Refereed)
  • 22.
    Borg, Erik A.
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ljungbo, Kjell
    Södertörn University, School of Social Sciences, Business Studies.
    Ganzheitliche und avancierte, doch teure medizinische Dienstleistungen.: Beobachtungen in renommierten US-amerikanischen Krankenhäusern.2017In: Medizintourismus: Erfahrungen mit einer weltweiten Wachstumsbranche / [ed] Frank-Michael Kirsch; Jens Juszczak, Paderborn: IFB Verlag Deutsche Sprache , 2017, 1, 213-250 p.Chapter in book (Refereed)
  • 23.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Collective brand strategy, entrepreneurship, and regional growth: The role of a protected designation of origin (PDO)2013In: Journal of World Economic Research, ISSN 2328-7748, Vol. 2, no 3, 26-38 p.Article in journal (Refereed)
    Abstract [en]

    This research aims to interconnect entrepreneurship theories with brand theories. The study analyzes how this can be accomplished in the context of smaller agricultural firms, considering how intellectual property rights can be used strategically in entrepreneurial activities, ultimately creating regional growth. A firm has several options to protect its brands. Producers of similar products within a limited geographical area can protect the shared designated origin. Use of a collective brand, such as Champagne and Roquefort in France or Parmeggiano Reggiano in Italy, has been studied as a strategy to protect products from a given region. In the case analyzed here, a particular Austrian collective brand – Gailtaler Almkäse – was safeguarded within a protected designation of origin (PDO), providing producers a safe haven from which to enhance their collective brand in competitive markets. The PDO registration of the brand represents a central entrepreneurial strategy for manufacturers. To the region where the brands originate, the PDO has become a specific aspect of entrepreneurship that leads regional development.

  • 24.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Theories of Brands and Entrepreneurship: Conceptualizing brand strategies2013Conference paper (Refereed)
    Abstract [en]

    Abstract— Research into entrepreneurship has previously paid little attention to the role of brands. This article synthesizes theories of entrepreneurship, branding, transaction cost, and strategy. By developing a strong brand, managers distinguish their companies, products, or services from those of competitors. Brand theories can be linked to various entrepreneurship research perspectives. Brands can be regarded as innovations that reduce transaction costs for the buyer who can better make purchase decisions. The management literature defines brands in two main ways, using business-oriented and consumer-oriented definitions. The strategy literature encompasses both these approaches, linking the entrepreneurial function and brand development. It is through the use of strategy that entrepreneurs can develop their brands, making them integral to a modern definition of entrepreneurship.

  • 25.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Interpreting Brand Development as Entrepreneurship: The Role of Brand Strategies2013In: Journal on GSTF Business Review, ISSN 2010-4804, Vol. 2, no 4Article in journal (Refereed)
    Abstract [en]

    Our research has been driven by the apparent lack of rigorous theory within the branding literature. Theoretical concepts have seldom been linked to business theory. This article presents an approach to branding which links branding to different approaches to entrepreneurship and uncovers the essential role of brand strategies when connecting branding to the management literature. Strategy and branding overlap and strategy links contemporary branding and entrepreneurship literature. There are various approaches to entrepreneurship which is relevant to the analysis of brand strategies. For the sake of simplicity we have divided them into two strands, the business school approach and the Schumpeter school. Essential to our understanding of brands is the ability of brands to decrease the transaction cost and reduce the information asymmetries between consumers and producers in the market. By relying on brands the actors in the market can reduce their search and information cost and the total cost of performing a market transaction.

  • 26.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Ljungbo, Kjell
    Södertörn University, School of Social Sciences, Business Studies.
    Innovation and Specialization Strategies in Medical Tourism: Evidences from Europe2014In: 4th Annual International Conference on Business Strategy and Organizational Behaviour (BizStrategy 2014), Singapore: GSTF , 2014, 47-50 p.Conference paper (Refereed)
    Abstract [en]

    The health service industry is becoming increasingly internationalized. People are travelling increasingly longer distances for medical treatment. A new rapidly expanding medical tourism industry has emerged. For health service providers to compete they have to specialize and become more innovative. These innovative strategies are not limited to technical innovation, but also organizational- and service-related innovations. Treatment costs which influence the price paid for treatment are becoming a major factor influencing competition. We have looked at recent changes made within the European health care sector, to find evidence of a new innovative climate for the provision of medical treatment to patients. The emergence of Centers of Excellence is an example of responses to a new competitive climate in a global industry.

  • 27.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kirsch, Frank-Michael
    Södertörn University.
    Travel for medical care: the rise of global medical tourism2017In: Abstracts 13th Annual International Conference on Tourism 29-31 May & 1 June 2017 Athens, Greece / [ed] Gregory T. Papanikos, 2017, 13-13 p.Conference paper (Refereed)
  • 28.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Kirsch, Frank-Michael
    Mångkulturellt Centrum.
    Ljungbo, Kjell
    Södertörn University, School of Social Sciences, Business Studies.
    Destination Schweden: Medizintourismus durch regionale Gesundheitsdienstleister2014In: Materialien der 4. Medizintourismus-Konferenz an der Hochschule Bonn-Rhein-Sieg, Sankt Augustin: Fachhochsch. Bonn-Rhein-Sieg, Fachbereich Wirtschaft , 2014, 99-111 p.Conference paper (Refereed)
  • 29.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ljungbo, Kjell
    Södertörn University, School of Social Sciences, Business Studies.
    Harris, Christopher
    Hospitals with Hospitality: The adaptation of hospitality management, concepts and training to the management of hospital services, a tri-continental case study2015Conference paper (Refereed)
    Abstract [en]

    Abstract: This paper focuses on contemporary applications of hospitality expertise, concepts and training to the management of hospitals. When viewed at one end of the Product-Service Continuum, traditional hospitals may be argued to resemble a factory assembly line where medical treatments are produced as rationally as possible. However, given the complexities of job roles, variability of personal relationships, perishability of beds, and intangibilities associated with patient experiences, hospitals are nowadays increasingly being perceived and managed as services, where the service is provided to individual patients. By defining the hospital as a service provider new insights into how individual care is offered from different service industries can shed new light on the treatment of hospitalized patients. We have studied service systems in hospital settings. The paper seeks to demonstrate the ways in which hospitals are using expertise and training from organizations within the hospitality sector across the whole hospital organisation. Research presented from 3 international high-end hospitals shows that intensive care and nutrition treatment are seen as examples of areas in which a service orientation can potentially improve treatment outcome. Our method is a qualitative tri-continental case study with semi-structured interviews from three countries, the United States, Sweden and Singapore.

  • 30.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rao, PM
    Long Island University, C.W. Post Campus, Brookville, New York, USA.
    Four Models for the Globalisation of Health Care: Alternative Approaches to International Marketing2016Conference paper (Refereed)
    Abstract [en]

    The aim of this research is to describe and analyse four different strategies for the internationalisation of healthcare. We have looked at four major international hospitals that have taken alternative routes to reach a global health care market. The Mayo Clinic, Johns Hopkins Hospital, Karolinska University Hospital and Singapore General Hospital are all receiving international patients, but are pursuing different approaches to the international marketing of healthcare. We have conducted a large number of in-depth interviews with representatives for these hospitals and present four comparative case studies of the internationalisation of health care and what has become described as medical tourism. A growing number of patients are today seeking healthcare outside their country of residence. International health care is today one of the fastest growing industries with an annual growth rate of more than 20 per cent. Understanding the dynamics of this potent globalization is essential to researchers of international business. We have identified three modes of services offshoring development and two variables that have been essential to the understanding of hospitals internationalisation. First, the price range they are operating which determines which international markets they can penetrate. Secondly, the stage to which they have come in their internationalisation which influences movements into international markets. The four internationalisation strategies represent four distinct corners in a two by two matrix.

  • 31.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Vigerland, Lars
    Södertörn University, School of Social Sciences, Business Studies.
    The co-production of value in an art market: exploring service relationships2013In: Journal of Investment and Management, ISSN 2328-7721, Vol. 2, no 3, 57-69 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this research is to analyze service dominated relationships and differences in characteristics of these relationships within arts marketing. The appreciation of art is seen as a service and is intertwined with the creation of company identity and thus a subtle kind of marketing, whether this is a conscious or non-conscious strategy from a company perspective. Companies invest in art in order to enhance their image, and establish network relationship with art firms. The data is collected from the Swedish non-profit art market of public and private organizations with focus on Stockholm, an art market place as well as a prime site for company head quarters. The data is analyzed with multivariate correspondence analysis (MCA), which is also known as geometric data analysis (GDA). This method enables analysis of relationships as well as overall characteristics of the participants in these relationships: a part of service as well as a creation of company identity, thus marketing. The research has shown that the service encounter within arts is enhanced within relationships between key actors that can be considered co-producers of art and that multivariate correspondence analysis is a helpful tool to identify these relationships and company characteristics in a structured manner. The methodology is generating visual pictures of the art market that cooperates with profit making ordinary companies in different industries. The graph that is produced with MCA is a visualization of what can be regarded as a map of the companies with connections to the nonprofit art market, whether these connections are formal and a part of regular business activities or informal and relatively weak.

  • 32.
    Borg, Erik
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Vigerland, Lars
    Södertörn University, School of Social Sciences, Business Studies.
    Winroth, Karin
    Södertörn University, School of Social Sciences, Business Studies.
    Formal Ties in Financial Networks: Professional Clusters in Financial Services Marketing2016In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937, Vol. 34, no 2, 260-275 p.Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this article is to investigate the role of formal ties in the marketing of financial services and thus provide evidence concerning the relationship between formal ties and the customer appeal of banks and investment banks.

    Design/methodology/approach

    The article uses correspondence analysis to study formal ties between financial market actors and relates them to customer rankings. The formal ties are described as intra-, inter- and extra-organizational ties.

    Findings

    We find that there are several formal ties between financial market actors and provide compelling evidence illustrating how the attractions between financial service providers are related in several ways to the existence of formal ties between market actors.

    Research limitations/implications

    The research is limited to formal, as opposed to informal, ties. We examine the essential implications of such ties.Practical implicationsIn practice, banks and investment banks should consider the implications of formal ties and market connections to improve their performance.

    Originality/value

    The originality of this study consists in showing the relevance of various attributes in studying networks in financial markets and in contributing to an understanding of social attributes and formal organization.

  • 33.
    Borg, Erika
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Källström, Linn
    Södertörn University, School of Social Sciences, Business Studies.
    Corporate Social Responsibility (CSR) i kontroversiella industrier: En kvalitativ studie om Svenska Spels CSR-arbete2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: There is no clear definition of the concept of CSR and a lot of research suggests that it is up to the company to define what CSR means to them. Many advocates believe that CSR can be seen as a tool for global governance and as a method of contributing to sustainable development. In controversial industries, the term is often used to achieve legitimacy, as their products can harm society and its individuals. The interesting thing about the study is therefore to see how a company within a controversial industry, applies CSR, when the concept and its meaning to most deals with working for society at large.

    Purpose: The purpose of this study is to investigate how a company within a controversial industry applies Corporate Social Responsibility (CSR).

    Method: The methods used for this qualitative case study are semi-structured interviews and a telephone interview. The interviews conducted with three respondents selected through a subjective selection and by a convenience selection. The selection process of the respondents was based on people suitable for the purpose of the study and not for random reasons. In a company selection, Svenska Spel was chosen.

    Result: The state requires Svenska Spel to take a social responsibility in order to maintain its monopolistic position. The part of CSR that Svenska Spel engages in the most is the gaming responsibility, because the field is in line with the core business. Common to all institutions of Svenska Spel is that they limit the age for all their players and require mandatory registration for all gaming. In addition to the common rules, the gaming responsibility differs in various ways depending on the institution.

  • 34.
    Box, Marcus
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Bring in the brewers: business entry in the Swedish brewing industry from 1830 to 20122017In: Business History, ISSN 0007-6791, E-ISSN 1743-7938, Vol. 56, no 5, 710-743 p.Article in journal (Refereed)
    Abstract [en]

    This article analyses long-term business entry in the Swedish brewing industry, presenting new data on its organisational historiography. Since 1830, the rate of entry has varied considerably; entries increased progressively from the 1850s, and fell at a decreasing rate from the early twentieth century. An increasing tendency to enter the trade can be observed from the mid-1980s – in particular, there has been a considerable resurgence since the turn of the millennium. The article elaborates on explanations that are both exogenous and endogenous. Above all, the results provide support for the role of endogenous conditions. The results should be viewed as complementary to previous analyses of the (Swedish) brewing industry, which either have employed shorter analytical time-frames or have mainly focused on the role of exogenous conditions, such as changes in the institutional framework.

  • 35.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies.
    Lin, Xiang
    Södertörn University, School of Social Sciences, Economics.
    Linking Entrepreneurship and Economic Growth in Sweden, 1850–20002014Report (Other academic)
    Abstract [en]

    Entrepreneurship has gained increasing support from governments in recent decades. Entrepreneurship is considered to generate new jobs, innovations, and economic growth. In current research, a causal link between entrepreneurial activity and economic growth is maintained, where variations in entrepreneurship precede variations in economic output. Various models identify a positive effect entrepreneurship on economic development in advanced, innovation-driven economies in the most recent decades – a time when several Western countries transformed from ‘managed’ to ‘entrepreneurial’ economies.

    Self-employment is one of the most common indicators of entrepreneurship in both policy and research. The present study analyzes the relationship between growth in self-employment and economic growth in Sweden between 1850 and 2000. For the entire period (1851–2000), variations in self-employment had a significant, instantaneous positive correlation with GDP growth. Using Granger causality tests, the results in this study show that variations in self-employment did not granger-cause GDP growth. We discovered a structural break in GDP growth as early as in the year of 1948, which gives two different periods: 1851–1948 and 1949–2000.

    Between 1851 and 1948, Granger causality between self-employment and GDP in either (Granger) direction could not be established. For the other segment (1949–2000), GDP growth granger-caused self-employment growth, but not the other way around. Granger causality tests in the frequency domain show that for the period 1949–2000, but for no other periods, variations in self-employment lagged with GDP growth. Consequently, GDP growth preceded self-employment growth, but self-employment growth did not precede GDP growth.

    Given that self-employment is a suitable indicator for entrepreneurship, the empirical results in this study are, in several respects, in disagreement with dominating assumptions in mainstream entrepreneurship research.

  • 36.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Lin, Xiang
    Södertörn University, School of Social Sciences, Economics. Södertörn University, School of Social Sciences, ENTER forum.
    Konkurs och konjunktur i Sverige 1830-20102016In: Insolvensrättslig Tidskrift, ISSN 2002-6315, no 1, 20-36 p.Article in journal (Other academic)
    Abstract [sv]

    Ekonomer betraktar vanligtvis konkursutvecklingen som en konjunkturindikator och därmed beroende av förändringar på ekonomins efterfrågesida: konkurserna förväntas öka i tider av ekonomisk nedgång och minska under högkonjunkturer. Flertalet analyser är emellertid kortsiktiga. I denna uppsats presenterar vi ny och unik empiri där vi ana­lyserar det långsiktiga sambandet mellan konjunkturväxlingar och konkurser i Sverige mellan år 1830 och år 2010. I uppsatsen diskuteras också problem som kan uppstå i tolk­ningen av konkursstatistiken, både historiskt och i vår samtid. Den statistiska analysen visar att det delvis går att fastställa ett samband mellan makroekonomiska svängningar och förändringar i konkursmängden.

  • 37.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Larsson Segerlind, Tommy
    Södertörn University, School of Social Sciences, Business Studies.
    Genus och grundarteam: nya företags överlevnad i Stockholm under 1900-talets första hälft2017In: YMER, ISSN 0044-0477, Vol. 136, no 2016, 51-78 p.Article in journal (Other academic)
  • 38.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Lin, Xiang
    Södertörn University, School of Social Sciences, Economics.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Linking Entrepreneurship and Economic Growth in Sweden, 1850–20002016In: Contemporary Entrepreneurship: Multidisciplinary Perspectives on Innovation and Growth / [ed] Dieter Bögenhold, Jean Bonnet, Marcus Dejardin, Domingo Garcia Pérez de Lema, Cham: Springer, 2016, 1, 31-49 p.Chapter in book (Refereed)
    Abstract [en]

    Recent developments in entrepreneurship suggest a causal link between entrepreneurial activity and economic growth: entrepreneurship precedes economic growth. A positive effect from entrepreneurship on economic development in advanced, innovation-driven economies in the most recent decades is often maintained. Self-employment is one of the most common indicators of entrepreneurship. The present study uses very long series of non-interrupted data on self-employment in Sweden (1850–2000). It analyzes the relationship between variations in self-employment and economic growth. For the entire period, variations in self-employment had a significant, instantaneous positive correlation with GDP growth. However, no causal relationship could be discovered: variations in self-employment did not (Granger) cause GDP growth. We discovered a structural break in GDP growth as early as in the year of 1948. Up until 1948, (Granger) causality between self-employment and GDP could not be established for any direction. For the other segment (1949–2000), GDP growth (Granger) caused self-employment growth, but not the other way around. For the period 1949–2000, but not for the previous period, selfemployment lagged with respect to GDP growth.  Consequently, GDP growth preceded self-employment growth, but self-employment growth did not precede GDP growth. Given that self-employment is a suitable indicator, the empirical results in this study are, in several respects, in disagreement with dominating assumptions in mainstream research.

  • 39.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Lin, Xiang
    Södertörn University, School of Social Sciences, Economics.
    Gratzer, Karl
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Is There a Relationship Between Entrepreneurship and Economic Growth?: The Case of Sweden, 1850-20002015Report (Other academic)
  • 40.
    Box, Marcus
    et al.
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Lönnborg, Mikael
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Rytkönen, Paulina
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Meal Sciences. Södertörn University, School of Social Sciences, ENTER forum.
    The Internationalization of the Swedish Dairy Industry2016Conference paper (Other academic)
  • 41.
    Braidford, Paul
    et al.
    Durham University.
    Stone, Ian
    Durham University.
    Tesfaye, Besrat
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum.
    Gender, disadvantage and enterprise support - lessons from women´s business centers in North America and Europe2013In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 20, no 1, 143-164 p.Article in journal (Refereed)
  • 42.
    Brorson, Angelica
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Olsson, Linda
    Södertörn University, School of Social Sciences, Business Studies.
    IFRS 15 – Intäkter från avtal med kunder: En kvalitativ studie om implementeringsprocessen av den nya intäktsstandarden2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Research questions:

    What does the new revenue recognition standard mean for the financial reporting of the organization?

    What impact will the five-step model have on the companies?

    What problems and difficulties will the companies encounter during the implementations process and how do they handle them?

    Purpose:

    This study aims to widen the knowledge of the implementation process of IFRS 15. By analyzing how companies in different industries handles and work with the new revenue recognition standard before enters into force. This contributes to a greater understanding of the standards effects on the accounting.

    Method:

    In this study we used a qualitative research in terms of semi-structured interviews. Four companies and one accounting specialist has been interviewed. Four of the interviews were conducted by phone and the fifth was conducted in person. The collected primary data was analyzed by using the data presented in the theoretical framework.

    Conclusion:

    The interpretation/result of IFRS 15 is that companies need to make a solid preparatory work in order to gain comprehension regarding its incomes and to cater the rise in informational requirements. The impact of the new revenue recognition standard varies among companies, and industry affiliation and business models are two of the crucial factors determining the impact.

  • 43.
    Bäcklund, Jonas
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Eskilsson, Joel
    Södertörn University, School of Social Sciences, Business Studies.
    WOM vs eWOM: En komparativ studie av WOM vs EWOM2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this paper the perceived credibility of word of mouth (WOM) is compared with the perceived credibility of electronic word of mouth (eWOM) from a receiver's perspective. WOM can be described as verbal communication in trademarks, products and services where the transmitter does not have a profit motive. EWOM is all communications regarding brands, products and services that take place electronically over the Internet. The results of this qualitative study indicate that credibility is linked to the transmitter as a person rather than the message itself. Within WOM, the receiver usually has a relationship to the transmitter and therefore the credibility is to a large extent already given the recipient before the message is delivered based on past experience. Within eWOM the transmitter is often unknown or anonymous, which means that the receiver does not have a picture of the sender's credibility before the message is received. The receiver then creates a perception of the message and its sender based on language design. A language with certain qualitative characteristics tend to create greater credibility within eWOM. Another observation made in this study is that the quantity of messages affect the overall credibility of eWOM even when the messages alone are not considered to have high credibility from the recipient's perspective. The time aspect also proved to be of some importance for the credibility of the message in eWOM as older reviews were not as trustworthy as newer ones.

  • 44.
    Cederfelt, Elin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Basmaci, Talita
    Södertörn University, School of Social Sciences, Business Studies.
    No matter where you are recognition is always useful: A qualitative study about cross cultural management between Indian and Swedish female managers and their experiences in a new culture2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Managers have an important role to companies’ globalization process and success. Leading organizations across national borders is a huge challenge due to different cultures requires different leadership styles. Culture is the most underrated external factor affecting the leadership. A great cultural distance between two countries, such as India and Sweden, can result in greater differences in organizational attributes.

    The purpose of this paper is to understand from female managers’ perspective how Indian and Swedish cultural aspects affect their leadership style towards their subordinates. To fulfill the purpose the authors have chosen to use and deductive approach in order to do a qualitative study. The authors interviewed eight Swedish female managers in India and two Indian female managers in Sweden.

    The theoretical framework is structured upon main themes including; leadership, cross-cultural management, culture, cross-cultural between India and Sweden and previous research. The theory chapter is followed with the empirical data and an analysis chapter where the authors analyzed the results based on the theories and previous research.

    In conclusion, there are common differences and challenges between Indian and Swedish managers. The managers received respect because of their title. Furthermore, the authors can conclude that Indians are more flexible with the time, while Swedes are the opposite, everything has to be planned. All the managers highlighted the importance of giving feedback to subordinates to improve the performance. Finally, preparation and collecting information about the host country's culture can never be too much.  

  • 45.
    Celis, Sonia
    Södertörn University, School of Social Sciences, Business Studies.
    Sveriges image som varumärkesstrategi: En studie om hur bageriföretag använder sig av Sveriges image för att förstärka sitt varumärke2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att undersöka hur bageriföretag använder sig av Sveriges image och vilka egenskaper kopplas till deras varumärke. Vidare vill denna studie skapa förståelse på hur ett lands image kan användas som en varumärkesstrategi.

    Studiens resultat visar att svenska bageriföretag använder sig av olika svenska egenskaper som den svenska flaggan, svensk text och svenska symboler som älgar för att kommunicera deras svenska ursprung i utländska marknader. De intervjuade företag visar att det mest direkta sättet att påverka kommunikationen av deras svenska ursprung är genom förpackningar av deras produkter. Det svenska ursprunget av företagets varumärke och produkter kan ge konkurrensfördelar och hjälpa deras produkter att sticka ut från mängden i marknader som har en positiv respons för svenska livsmedelsprodukter. 

  • 46.
    Dahlén, Johan
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Dahlén, Andreas
    Södertörn University, School of Social Sciences, Business Studies.
    Flygplatsers arbete med att lyfta flygbolagens kundnöjdhet: En kvalitativ studie hur svenska flygplatser arbetar med att skapa och bibehålla nöjda flygbolagskunder2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The airports are experiencing increasing competition this because of the implementation of deregulation in the 1990s of the Swedish aviation market, which has led to that the Swedish Airports today are no longer naturally monopolistic. This study highlights how Swedish airports are working with the airlines to make them more satisfied customers and how airports work to retain their existing customers to prevent that airlines don’t switch to a competing airport. By performing eight qualitative interviews with people working in airports and airlines, the respondents were asked how they are working to improve customer satisfaction. Their answers were then analyzed in comparison with different customer satisfaction theories. The airports' answers were also analyzed with what the airlines are seeking from airports and why discontent may arise from the airlines side. The results showed that the Swedish airports are working largely with improving customer satisfaction. However, we can confirm that it I still the price of airport services that is a critical factor that decides which airport an airline chooses. Another decisive factor in the choice of the airport is the geographical position. The airlines want to see that there is an attractive market in the form of a demand from travelers and the business industry. More new airlines have been formed after deregulation; still several of the smaller regional airports do not see a demand from the airlines to begin flying to them. In contrast, the lager airports get more and more customers.

  • 47. Dar, Ravi
    et al.
    Schultz Nybacka, Pamela
    Södertörn University, School of Social Sciences, Business Studies.
    Re-casting Legitimacy: Validation and Criticality as Contemporary Art Joins Cultural Business2016In: Arts and Business: Building a Common Ground for Understanding Society / [ed] Elena Raviola & Peter Zackariasson, Routledge, 2016, 1, 118-131 p.Chapter in book (Refereed)
  • 48.
    Duvdahl, Jenny
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Willebrand Vinnberg, Linnea
    Södertörn University, School of Social Sciences, Business Studies.
    Konsten att motiveras: En kvalitativ studie om vad säljare anser vara viktigt för deras motivation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this paper is to obtain a better understanding of what motivates salespeople, the study aims to investigate how the motivation of salespeople is influenced by reward systems and social interaction in the form of; competitions, interaction with colleagues and development opportunities.

    Methodology: To collect material for the study semi-structured interviews has been used. Eight salespersons were interviewed.

    Conclusions: The study has shown that for our study’s respondents colleagues and feedback is the most important source of motivation in the workplace. The will to go to work is influenced by relationships with colleagues while the feedback is important for the motivation to work. Colleagues' feedback is warming while the manager's feedback acts more as an incentive to work harder. Commissions, competitions and development is something that motivates the majority of our respondents. The commission is a carrot for the majority and competitions make it more fun for employees. Development opportunities are important for the majority of the study respondents.

  • 49.
    Eiron, Pernilla
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Stenberg, Josefin
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisningen: Efter uppmärksammade skandaler av “Uppdrag Granskning” eller “Kalla Fakta”2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 50.
    Ekberg, Espen
    et al.
    BI Norwegian Business School.
    Lönnborg, Mikael
    Södertörn University, School of Social Sciences, Business Studies. Södertörn University, School of Social Sciences, ENTER forum. BI Norwegian Business School.
    Myrvang, Christine
    BI Norwegian Business School.
    Innledning: Mellom næaringsliv og historie2014In: Næringsliv og historia / [ed] Espen Ekberg, Mikael Lönnborg & Christine Myrvang, Oslo: Pax Forlag, 2014, 1, 7-33 p.Chapter in book (Other academic)
1234 1 - 50 of 190
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