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  • 1.
    Aaby, Jovanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Entreprenörskap i Sverige och Japan: En komparativ studie utifrån GEM 20072011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose with this thesis has been to compare entrepreneurship in Sweden and in Japan. It has also been to get a wider understanding why two so different countries both have a low level of entrepreneurship compared to other countries. Since the subject is wide I have chosen to delimitate to data from GEM 2007.

    Methodology: In this thesis I have compared entrepreneurship in Sweden and in Japan. This I have done by obtaining secondary data from GEM’s report from 2007. My approach in this thesis has foremost been abductive. 

    Theoretical perspectives: Wennekers (2006) have studied the U-shape curve that occurs when you put entrepreneurship in relation to economic growth. Countries tend to go from a high level of entrepreneurship to a low level when they go from agricultural economy to an industrial economy. Then they tend to go up again when they reach a advanced level of economic development. However countries seem to differ when it comes to entrepreneurship despite this relation and the differences seems to be lasting. Wennekers (a.a.) believe that these differences has to do with cultural differences rather than economics differences since cultural differences are relatively immutable over time.

    Empirical foundation: GEM stands for Global Entrepreneurship Monitor and is a not-for-profit academic research consortium. Their goal is to make international research of high quality about entrepreneurial activity in the world that is able to reach a wide public. GEM’s study is the biggest study in the world about entrepreneurial activity and started 1999. In this thesis I have used data from GEM’s report from 2007, which is the latest report with both Sweden and Japan.

    Conclusions: In a comparison between Japan and Sweden I have found some similarities but mostly differences. This suggests that there are no simple answers to a low level of entrepreneurship in a country. However, in my opinion, I think that the national experts were right to put government policies as the biggest problem for Sweden and Cultural, Social norms as Japan’s biggest problem.

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  • 2.
    Abbasian, Saeid
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Exploring the financing gap between native born women- and immigrant women-owned firms at the start-up stage: Empirical evidence from Swedish data2013In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 5, no 2, p. 157-173Article in journal (Refereed)
    Abstract [en]

    Purpose: The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women-owned businesses at start-up. Design/methodology/approach: Several methods have been employed to analyze the sample including a binary logistic regression model. The sample consists of 836 women-owned businesses in southeast Sweden; 97 immigrant-owned, 739 native born-owned. Findings: The results indicate that there are partly significant differences between native women-owned firms and immigrant woman-owned businesses at start-up. Unlike the native-owned firms, the immigrant woman-owned businesses rely more on loans from family members and less on bank loans. Practical implications: The results reveal that age has a positive impact on loans from family members, while the additional job outside one's own business, the amount of the owner's personal start-up capital and firm size positively influenced access to capital from banks. The owners' level of education, previous business experience, the legal form taken by the firm and the industry affiliation conversely played no significant role in explaining the women owners' attitudes toward loans from either friends or the bank. Originality/value: To the authors' knowledge, this study is the first empirical investigation addressing this issue in the Swedish context. 

  • 3.
    Abbasian, Saeid
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Gender and informal financing at Start-up Stage2013Conference paper (Refereed)
  • 4.
    Abbasian, Saeid
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Gender as a determinant of informal capital in the financing of small firms' start-ups: Swedish data2015In: International Journal of Entrepreneurship and Small Business, ISSN 1476-1297, E-ISSN 1741-8054, Vol. 24, no 2, p. 249-267Article in journal (Refereed)
    Abstract [en]

    This research explores the differences in informal capital acquisition between female- and male-owned firms in the start-up stage in Sweden. A binary logistic regression model is used to analyse a sample including 836 female- and 1928 male-owned firms in 2008, providing 47,022 observations. The results indicate that the main explanatory variable, gender, is significant in distinguishing between female- and male-owned firms with regards to the use of informal capital in terms of loans from family members. Thus, female-owned firms tend to rely more on loans from family members than male-owned firms. The findings also indicate that one control variable, namely owners previous experience of starting up a company, negatively influences the use of loans from family members as a financing source in the start-up stage. This study is based on a unique and large sample including many different variables compared with previous research. Knowledge on the differences between Swedish female- and male-owned firms in using informal capital in the start-up stage is limited and ambiguous. The presented results contribute to research into small firm financing by adding insight into the relationships between informal capital acquisition, gender, and other relevant variables.

  • 5.
    Abdi, Naima
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    El-Sabee, Anna Fatima
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hållbarhetsredovisning inom den finansiella branschen: En kvalitativ studie om hållbarhetsredovisning inom banker i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 6. Abdul Djalil, Muslim
    et al.
    Amin, Muslim
    Herjanto, Halimin
    Nourallah, Mustafa
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    The importance of entrepreneurial leadership in fostering bank performance2023In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937, Vol. 41, no 4, p. 926-948Article in journal (Refereed)
    Abstract [en]

    Purpose – This study investigates how entrepreneurial leadership fosters market orientation, bankinnovativeness and bank performance; it also investigates how market orientation contributes to brandorientation, bank innovativeness and bank performance.

    Design/methodology/approach – In total, 1500 questionnaires were distributed to 100 bank branches inIndonesia (500 to managers and 1000 to employees); 300 responses (20% response rate) were used for furtherstatistical analysis.

    Findings – The results confirmed the existence of relationships among entrepreneurial leadership, marketorientation, bank innovativeness, brand orientation and bank performance. The role of entrepreneurialleadership in fostering market orientation, bank innovativeness, brand orientation and bank performancedemonstrates that leaders can motivate employees to complete their tasks.

    Practical implications – The findings suggest that entrepreneurial leadership, new ideas and innovativeproducts and services can foster bank

    performance.Originality/value – The emerging banking industry in Indonesia has witnessed changing market conditions.Banks will benefit from being more market-driven and diverse in their customer relationships togenerate value.

  • 7.
    Abedi, Tooba
    et al.
    Univ Guilan, Rasht, Iran.
    Mohammadi Limaei, Soleiman
    Univ Guilan, Rasht, Iran; Univ Guilan, Sowmeh Sara, Iran.
    Bonyad, Amir Eslam
    Univ Guilan, Rasht, Iran; Univ Guilan, Sowmeh Sara, Iran.
    Torkaman, Javad
    Univ Guilan, Sowmeh Sara, Iran.
    Optimal rotation age of Populus deltoides considering economic value of timber harvesting and carbon sequestration2018In: Austrian Journal of Forest Science, ISSN 0379-5292, Vol. 135, no 4, p. 315-342Article in journal (Refereed)
    Abstract [en]

    The aim of this research is to determine the optimal rotation age of Populus deltoides plantations regarding to the timber and carbon sequestration values in the north of Iran. Two plantation types with a tree density of 3 by 3 m and of 3 by 4 m were considered in Choobar forest, northern Iran. Net present value (NPV) of timber and carbon were used for determining the optimal rotation age. Data on volume increment, carbon content, revenue, timber and carbon prices were collected to estimate NPV. In this study, we considered the effects of different plantation cost, land value and discount rates on the optimal rotation ages. Our results indicated, if economic value of timber is considered, optimal rotation ages were 10 and 8 years for 3 by 3 m and 3 by 4 m density, respectively. Optimal rotation ages considering carbon sequestration, in addition to timber value, increased to 14 and 11 years for the same two densities, respectively. Thus, integrating carbon sequestration value with timber economic value increased the optimal rotation ages and in turn change the optimal forest management. Sensitivity analysis indicate that optimal rotation ages increased with increasing plantation cost and decreased with increasing interest rate, while our results suggested that the optimal rotation age is not sensitive to the land value. Our results are important for land managers and carbon projects to optimize the used forest management practices.

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  • 8.
    Abel, Maxime
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The Impact of Working Capital Management on Cash Holdings: A Quantitative Study of Swedish Manufacturing SMEs2008Independent thesis Advanced level (degree of Magister), 40 poäng / 60 hpStudent thesis
    Abstract [en]

    This study examines the impact of working capital management on cash holdings of small and medium-sized manufacturing enterprises in Sweden. The aim of this work is to theoretically derive significant factors related to working capital management which have an influence on the cash level of SMEs and test these in a large sample of Swedish manufacturing SMEs. The theoretical framework for this study consists of a treatise of motives for holding cash, working capital management and cash level. From these theoretical findings, two hypotheses are deduced:

    • H1: Cash holdings are negatively related to the presence of cash substitutes

    • H2: Cash holdings are positively related to working capital management efficiency

    The quantitative investigation consists of the statistical analysis – namely comparison of means and correlation analysis – of key figures which are calculated from the financial statements of a large sample of firms. The dataset contains 13,287 Swedish manufacturing SMEs of the legal form ‘Aktiebolag’. Both hypotheses are confirmed by the results. Empirical evidence is presented which substantiates the supposition that the presence of cash substitutes – namely inventory and accounts receivable – entails lower cash holdings. Furthermore, it is confirmed that working capital management efficiency – measured by the cash conversion cycle – is positively related to cash level. The discussion of the empirical findings pays regard to the different subordinate components of both cash substitutes and working capital management efficiency. Implications of the detected findings are highlighted with respect to their potential utility for the achievement and maintenance of a firm’s target cash level.

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  • 9.
    Abikari, Masoome
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Emotions, perceived risk and intentions to adopt emerging e-banking technology amongst educated young consumers2024In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to examine the association between consumers’ emotions towards emerging e-banking technology, perceived risk and subsequent intention to adopt emerging e-banking technology. Design/methodology/approach: An online questionnaire was used to collect data, which were analysed in a quantitative study. The final sample of 224 educated young consumers, familiar with emerging e-banking technology, allowed testing of the research hypotheses by applying confirmatory factor analysis and structural equation modelling (SEM). Findings: The empirical results indicate that deterrence emotions and hedonic motivation are associated with consumers’ perceived risk and, subsequently, their intention to adopt emerging e-banking technology. Additionally, analysing the moderating role of hedonic motivation in the association between consumers’ deterrence emotions towards emerging e-banking technology and their perceived risk highlights the significant association of deterrence emotions with perceived risk, regardless of the presence of hedonic motivation. Originality/value: This study demonstrates the association between consumers’ emotions, perceived risk and subsequent intention to adopt emerging e-banking technology whilst underscoring the importance of distinguishing between different types of emotions and their corresponding appraisals. 

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  • 10.
    Abikari, Masoome
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    How downside aspects of new e-banking technology can influence consumers2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate whether consumers’ negative emotions (loss and deterrence emotions) toward new e-banking technology influence their behavioral intention to adopt new emerging e-banking technology. This thesis tries to integrate the unified theory of acceptance and use of technology (UTAUT) with emotion as a non-cognitive factor and perceived risk as a well-known influential factor in the banking context. The Partial Least Square Structural Equation Modeling (PLS-SEM) was used for analyzing its conceptual model and hypotheses. To test the hypotheses and model of this paper, a sample of 109 students as young consumers of new emerging e-banking technology was collected in Sweden. The findings support the negative relationship between loss emotions and effort expectancy as one of the cognitive factors of the UTAUT. Loss emotions could impact consumers’ behavioral intentions through consumers’ effort expectancy and performance expectancy. Moreover, the results show that perceived risk and performance expectancy are the strongest predictors of consumers' behavioral intention to adopt new emerging e-banking technology respectively while social influence and hedonic motivation do not show a statistically significant impact on consumers’ behavioral intention. The present study contributes to previous research by examining the influence of a broad range of negative emotions on consumers' behavioral intention to adopt new e-banking technology. To the best of the author’s knowledge, there exists no other study referring to this issue neither in the banking industry nor with the Swedishenvironment.

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  • 11.
    Abikari, Masoome
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Young consumers’ emotions towards emerging e-banking technology: A multi-perspective approach2024Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    Banks appear to be interested in enhancing their effectiveness and efficiency by developing e-banking technology, i.e., the provision of banking products and services through electronic channels. However, the successful implementation of e-banking technology depends on how consumers perceive such technology and how they are probably provoked to adopt it. Considering emerging e-banking technologies, knowledge of the salient influential factors affecting consumer adoption is crucial for banks. Studies have analysed these factors from different perspectives, such as attribute- and barrier-based perspectives. Attribute-based factors pertain to the perceived or expected characteristics of e-banking technology, whereas barrier-based factors refer to factors that can hinder or delay the adoption of e-banking technology. Despite the absence of consensus on these factors, there is a predominant focus on the functional aspects of this technology, often neglecting the emotional experience of consumers. 

    Consumers’ emotions in the e-banking context mainly refer to hedonic motivation, defined as positive emotions such as fun, pleasure, and enjoyment arising from the usage of e-banking technology. While examining hedonic motivation has provided valuable insights into the adoption of such technology, further studies are required to examine the relationship among consumers’ emotions, particularly negative ones arising from different kinds of appraisals. Accordingly, this thesis aims to examine the influence of consumers’ emotions towards emerging e-banking technology on their intention to adopt such technology, with a specific emphasis on negative emotions from attribute and barrier-based perspectives. 

    Applying Structural equation modelling (SEM), the empirical results draw attention to the influential role of different types of negative emotions in the adoption of emerging e-banking technology. From the attribute-based perspective, the empirical results demonstrate an association between loss emotions and consumers’ behavioural intention to adopt emerging e-banking technology, through effort expectancy and performance expectancy. From a barrier-based perspective, the results indicate that deterrence emotions can be positively associated with consumers’ perceived risk. This, in turn, influences their behavioural intention to adopt emerging e-banking technology. The results also reveal the influence of deterrence emotions on consumers’ perceived risk, even in the presence of positive emotions. These results suggest the importance of considering various categories of negative emotions when examining consumers’ intention to adopt emerging e-banking technology. 

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  • 12.
    Abikari, Masoome
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism. Södertörn University.
    Negative emotions and consumer behavioural intention to adopt emerging e-banking technology2023In: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 28, no 4, p. 691-704Article in journal (Refereed)
    Abstract [en]

    Successful implementation of e-banking technology depends on how consumers perceive the technology and how likely they are to adopt it. Although several studies have analysed the impact of some specific negative emotions, few studies examine a broad range of consumers’ negative emotions (i.e. both deterrence and loss emotions) arising from appraisals of e-banking technology. This study investigates the possible relationships between deterrence and loss emotions, and consumers’ behavioural intention to adopt emerging e-banking technology. Based on the unified theory of acceptance and use of technology, partial least squares structural equation modelling was used to analyse a conceptual model and related hypotheses. The empirical evidence draws attention to the relationship between loss emotions and consumers’ behavioural intention to adopt emerging e-banking technology through effort expectancy and performance expectancy, respectively. 

  • 13.
    Abrahamsson, Frida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Akdogan, Mir-Ezin
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Instagram som marknadsföringskanal för banker:: Om svenska bankers möjlighet att nå kunder inom generation Z genom marknadsföring via Instagram2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 14.
    Abrahamsson, Louise
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Blom Haraldsson, Elina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rörelsekapitalshantering i svenska SME-företag: Hur kundfordringar påverkar ett företags tillväxt och lönsamhet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies which are active on the market are in need of capital to finance their operations. In cases where external funding is not possible, the alternative is to see what is available within the company. Working capital binds large quantities of capital and consists of accounts receivable, accounts payable, inventory, and liquid assets. The management of these may result in the company having access to more liquid assets which can lead to increased profit and greater competitiveness. The aim of the study is to gain an understanding and investigate the effect of two performance variables by companies effectively use of trade receivables in Swedish small and medium-sized wholesale enterprises. The study focuses on studying the performance variables profit and growth. A company's age and size is also checked against these performance variables. To meet the aim, collection and analysis of 2675 corporate accounts has been made. The results show that profitability and growth are both affected positively by the use of accounts receivable in the working capital. This result proves that the management of working capital and value creation is important when working capital is considered to be the core of a business.

  • 15.
    Adeli, Kamran
    et al.
    University of Mazandaran.
    Yachkaschi, Ali
    University of Gottingen.
    Mohammadi Limaei, Soleiman
    University of Guilan.
    Fallah, Asghar
    Sari Agricultural Sciences and Natural Resources University.
    A Study of the Condition of Timber Production in Iran and the Expected Production Rate in the Next Decade2012In: Journal of Sustainable Development, ISSN 1913-9063, E-ISSN 1913-9071, Vol. 5, no 1, p. 144-154Article in journal (Refereed)
    Abstract [en]

    In countries with industrial forests, the first resource for providing domestic timber is their productive forests. Iran, a country that holds a few timber forests in the north, has implemented deterministic programming in the past few decades. Knowing the process of timber production in these forests and also the condition of these products that are affected by the above mentioned programming is very crucial. Therefore, the present study focuses on the timber production of Iran’s northern forests in a 33-year period (from 1978 to 2010), using simple regression analysis and time series. The results of square regression analysis revealed that this process has a significant relationship with the years under study and shows inconsistent changes. Furthermore, the overall inflation in domestic market of Iran has the highest effect on the deterministic programming of its northern forests. To predict timber production in Iran Auto-regressive moving average process 1-2 was employed, verifying the fact that the production rate will decline to about 740 thousand cubic meters. If current trends and decline in timber production continue, Iran would become increasingly dependent on imported timber. To avoid such dependence, or at least reduce it, it is necessary to change the present programming system from deterministic to dynamic, taking into account the internal and external risks in timber market such as inflation and average timber price.

  • 16.
    Adjoudani, Soheil
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media.
    Utvärderingsmodeller vid offentlig upphandling: En granskning av förekommande modeller och möjlighet till ett enhetligt val av en modell2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to address the evaluation phase within the area of public procurement and more specifically, from a supplier perspective. Public procurement is carried out in order to get good quality at a low price. The procurement can be performed by the lowest price or by the most economically advantageous tender. Previously concluded contracts were requested and the evaluation model that they used was identified and also it’s corresponding mathematical model. The score-weighted models were not consistent because they depended on irrelevant variables, as did the relative quality-weighted model in theory. This means that non-competitive tender affects the outcome of the other tenders. The study showed that it is more beneficial to choose the relative quality-weighted model over the score-weighting model, as it does not suffer from the irrelevant variable situation. The relative quality-weighted model is equivalent to the more superior quality-weighted model with discrete premium/discounts. This is the case as the ranking of the tenderers bids were the same in the two models. Furthermore, it was shown through a sensitivity analysis, that the weighting for the quality and the price from the score-weighted model played no role in the relative quality-weighted model; this is also an advantage as the purchaser often arbitrarily sets it.

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  • 17.
    Adolfsson, Elin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Berglund, Tove
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Going concern varningar och finansiell stress2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction and purpose – The purpose of this bachelor thesis is to describe and analyze the proportions of going concern warnings (GCW) among Swedish limited companies that went bankrupt in 2014. This study will analyze if the auditor's propensity of issuing GCW increases if companies are financially distressed from three different definitions of financial stress. The thesis also analyzes whether there are differences in the propensity to issue a GCWbetween authorized and approved auditor, and between the Big N firms and non-Big N firms. Previous research has not analyzed and compared different definitions of financial stress and GCW.Methodology – This bachelor thesis is a quantitative research and 939 companies were included in the survey. The variables in the study were collected separately and then added together to examine how the independent variables financial stress, the auditor's competence and the size of the firm affects the dependent variable GCW. Statistical processing has beendone by measuring regression and 2-proportionstest.Findings – The results show that the propensity that a Swedish auditor issues a GCW is low, the accuracy is 24,8 percent. The tendency that the auditor issues a GCW will increase if companies are financially distressed. The results are consistent with previous studies. The definition of financial distress are significant when we compare them with each other. Auditor competence are crucial for the issuing of GCW, however, auditor competence are not crucial for the issuing of GCW to financially distressed companies. The results shows no difference with the auditor´s propensity to issuing GCW among the Big N auditors and non-Big N auditors.Conclusions – Our conclusion is that an auditor's assessment of the going concern process remains problematic. There is a strong relationship between all the definitions of financial distress and GCW. When we compare the definitions of financial distress with each other, we found a difference. Two of the definitions, we can consider to be helpful in assessing the GCW.

  • 18.
    Adolfsson, Håkan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karlsson, Andreas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Jämtländska Gaseller: En Studie om Tillväxtfaktorer Hos Små och Mellanstora Företag i Jämtland2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 19.
    Adolfsson, Josefin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Att leda och känna som chef: En studie kring användningen av emotionellt arbete bland kvinnor i chefspositioner2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Leadership and organizational research has historically been seen from a male perspective, this has led to the fact that women in management positions partly have been neglected in the field of research on leadership. To contribute to a better understanding of women's experiences and conditions in managerial positions this paper is based on a women perspective. The importance of emotions in leadership, is a relatively new phenomenon, one aspect that holds within that area is emotional labor. Emotional labor is about how people actively create and guide their emotions in line with social structures and institutions influence. The purpose of this paper is to explore and increase the understanding of emotional labor of women in management positions. Seven women in managerial positions has been interviewed, and the answers from these women have then been analyzed and discussed. The results show that women in the study use emotional labor both in terms of surface acting and deep acting. Furthermore, the results show that company's expectations and guidelines serve as emotional control, that to some extent control the women's use of emotional labor. A deeper understanding of emotional labor among women in management positions is discussed to create more knowledge about conditions and patterns that may need to be strengthened or broken. This understanding may be important both for companies in general, but also for policy makers who want to increase the number of women in management positions.

  • 20.
    Aflodal, Axel
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Nystedt, Jacob
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Incitament till sponsring av längdskidåkare: En jämförelse mellan företag inom och företag utanför sportbranschen2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 21. Agell, J
    et al.
    Christoffersson, A
    Engwall,, L
    Hallén, Lars
    Malmberg, A
    Sandén, C
    Översyn av ekonomprogrammet vid Uppsala universitet: Slutrapport avlämnad den 20 maj 1998 från en arbetsgrupp tillsatt av Samhällsvetenskapliga fakultetsnämnden den 24 april 19971998Report (Other academic)
  • 22.
    Agné, Alvin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ruokanen, Maiju
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress (a remark on the equity being lower than 50 percent of the share capital). The study is quantitative and our data consists of 4718 limited companies, and 1809 financially stressed limited companies, which went bankrupt 2010. We measured the GC-warning accuracy to 17 percent and the remark on financial stress to 82 percent by using a Chi square test. We used the same test but added P-value to check the strength on the rest of the results. There is a very strong connection between the share of GC-warnings and the size of the accounting firm. There is also a very strong connection between the share of GC-warnings and the different firms within the large category. However there was only a weak connection between the different firms within the medium size and no connection at all within the small category. There is no connection at all between remarks on financial stress and either the firm size or within the firm size categories. According to our results, large audit firms have higher audit quality than medium and small firms concerning GC-warnings, but there are no differences between and within the categories concerning remarks on financial stress. We also find that quality concerning GC-warnings is not homogeneous between the different audit firms within each category. Our conclusions are that the accuracy on GC-warnings is low but it could increase if the auditors complement imponderable information with verifiable information and if methods for GC-judgments were established. The audit quality within large firms is not homogeneous which may be due to that the different audit firms within the categories use different ways to work, which causes differences in audit quality.

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  • 23.
    Agné, Alvin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ruokanen, Maiju
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers benägenhet att lämna orena revisionsberättelser och Going Concern-varningar: kopplingar till demografiska faktorer2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Andelen orena revisionsberättelser och Going Concern-varningar (GC-varningar) ligger enligt tidigare studier mellan 60 och 68 procent respektive 12 och 20 procent bland svenska aktiebolag som gått i konkurs. Fenomenet förklaras vanligen som nära kopplat till negativa konsekvenser, som bolaget, revisorn och bolagets intressenter kan komma att utsättas för vid en oren revisionsberättelse eller GC-varning. Flera förklaringar bortser från demografiska faktorer, som också kan spela en roll i sammanhanget. Syftet med denna studie är att kartlägga andelen orena revisionsberättelser och GC-varningar samt att pröva om det finns samband mellan utvalda demografiska faktorer (revisorers kön, revisorers kompetens, revisorers arbetsbelastning samt revisorers arbetsplats) och andelen orena revisionsberättelser och GC-varningar, samt klargöra hur starka dessa eventuella samband är. Vi utförde studien kvantitativt utifrån material från ett forskningsprojekt i företagsekonomi på Mittuniversitetet i Sundsvall. Våra data omfattar 3101 aktiebolag, som gått i konkurs år 2010 mellan perioden 01-01 till 08-31. Vi har genom statistiska undersökningar med Chi 2 test kommit fram till att träffsäkerheten för orena revisionsberättelser är 66 procent och GC-varningar ligger på 16 procent. Med hjälp av Chi 2 test och P-värde har vi kommit fram till våra resultat angående sambanden. Vi finner inget som tyder på att kvinnor utfärdar fler orena revisionsberättelser eller GC-varningar än män. Vi finner inte heller något stöd för att auktoriserade revisorer utfärdar fler orena revisionsberättelser än godkända revisorer, men ett visst stöd gällande GC-varningar. Vi ser ett starkt samband mellan räkenskapsåret 12-31 och orena revisionsberättelser men inget samband gällande GC-varningar. Det finns inte heller något samband mellan de sju största revisionsbyråerna i Sverige och orena revisionsberättelser respektive GC-varningar enligt vår studie. Våra slutsatser i studien är att träffsäkerheten på GC-varningar är låg och vi ifrågasätter om det ska vara revisorers uppgift att utfärda sådana varningar. Om detta fortsatt ligger hos revisorn att bedöma, skulle träffsäkerheten kunna öka om andelen auktoriserade revisorer ökade. En eventuell borttagning av viss lagstiftning kan behövas för att eventuellt öka spridningen på arbetsbörda för revisorer och förbättra revisionens kvalité.

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  • 24.
    Aguirre Plasencia, Gessica
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    The Green Marketing Mix and its influence on organic (green) food consumption: A study from the food retailer perspective2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis seeks to address the topic of how the leading Swedish food retailers applied the 4 Ps of the green marketing mix (product, price, promotion, place) when offering organic food. Firstly, the food retailers segment all the consumers in different categories, but the green consumer is not one of them. Subsequently, they target the whole market with varying strategies for positioning. For short-term positioning works the announcements of discounts in the shops. Launching promotional campaigns online and advertising on TV has given favourable outcomes of long-term and allowed the recognition of the people of the green food brand.However, there is a lack of effective use of the elements of green marketing, especially in green product and the green promotion. Regarding green price, they strive to reduce overprices to attract more consumers. About the green place, all have a lot to improve. In sum, the strategies of green marketing mix of supermarkets could be slowing down the organic food consumption.

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  • 25.
    Ahlbom, Frida
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Cognitive Distance and Innovation Performance: Where is the empirical literature directing us?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – This study aims to shed some light on the concept of cognitive distance in relation to innovation performance, due to the various uses of the concept in literature, and lack of a clear overview. This study investigated the uses of the different concepts and the different results that are the outcome of innovation studies.Methodology – The study is conducted through a literary review using 28 relevant studies that have been search for in Business Source Premier. The studies have been analyzed using Provan et al (2007) typology of interorganizational network research.Key findings - The results show that the different uses of the concept and difference in results of the researched studies are due to the fact that scholars are researching different subjects on different levels. The differences are due to the different methodological approaches, investigated area and level of which the research is conducted. Significant finding is that most results in the researched studies agree that with cognitive distance, there is a higher chance forinnovation.

  • 26.
    Ahlström, André
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bankbranschen: En studie om branschstruktur och konkurrensstrategi i Enköping2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 27.
    Akindele, Hawawu
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wahib, Khouloud
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The Speed of Internationalization among Born-Global SMEs: A Case Study of High Teck SMEs2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 28.
    Akpalu, Wisdom
    et al.
    United Nations University - WIDER.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Connectivity at a cost: The economic dynamics of connectivity restoration2014Conference paper (Refereed)
    Abstract [en]

    The ecological literature shows that there is a species-area relationship between habitat size and the equilibrium number of species that will thrive in a habitat. There is also a literature on habitat fragmentation showing that, if a larger habitat is broken up into smaller fragments, the long run equilibrium species number will decline in each of the remaining fragments according to the same relationship. Both in the United States and in Europe there is ongoing work on reversing habitat fragmentation in river systems, with fish ladders and other measures being introduced to restore connectivity in river systems that have previously been subdivided into smaller habitats by hydropower and other developments. However, even if connectivity is restored, the new and higher equilibrium species number will be reached only after extended periods of time. This means that measures to restore connectivity entail incurring one-time investment costs (and possibly continuous long run increases in maintenance costs as well) in order to gain habitat improvements that will generate increasing value over time upto the point where the new, better equilibrium is reached. In this paper, we set up a theoretical model to investigate what the conditions are for such an investment to be socially profitable, and link the model to empirical data from measures to restore river system connectivity which show how quickly this recovery tends to occur in practice. We find that even in cases where it would have been socially preferable not to build a hydropower installation in the first place, connectivity-restoring measures affecting the installation are not necessarily socially profitable. Under a wide range of plausible assumptions about discount rates, investment costs and productivity losses, decommissioning the hydropower plant once its economic lifespan is past is a better option, from the social planner’s perspective, than carrying out measures while the plant is still economically viable.

  • 29.
    Alajoutsijärvi, Kimmo
    et al.
    Univ Oulu, Sch Business, Dept Mkt, POB 4600, Oulu 90401, Finland .
    Klint, Mats B.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tikkanen, Henrikki
    Customer relationship strategies and the smoothing of Industry-Specific Business Cycles: The Case of the Global Fine Paper Industry2001In: Industrial Marketing Management, ISSN 0019-8501, Vol. 30, no 6, p. 487-497Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to argue for the importance of customer relationship strategies in smoothing industry-specific business cycles. We use the global fine paper industry as an example of an industry renowned for its drastic, seemingly uncontrollable business cycles. As in so many other global industries producing upstream, commodity products such as steel, copper, or sawn goods, dramatic price fluctuations are a reality for managers in both supplying and buying organizations in the fine pager industry. In this article, a representative case of one business cycle is described and analyzed to illustrate the empirical phenomenon in a real-life setting. We use some specific concepts and frameworks developed in industrial marketing research to further understanding of the underlying logic behind business relationships that enhances cyclicality in the industry. Furthermore. these concepts also give insights into the smoothing of industry-specific business cycles through the application of more explicit, cooperative customer relationship strategies. (C) 2001 Elsevier Science Inc. All rights reserved.

  • 30.
    Alaw, Shaymaa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Zainal, Daniah
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Jämställdhetsarbetet och lönegap: En kvalitativ studie om organisationskultur2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 31.
    Alem, Yonas
    et al.
    Institutionen för nationalekonomi med statistik, Göteborgs universitet.
    Köhlin, Gunnar
    Institutionen för nationalekonomi med statistik, Göteborgs universitet.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The Persistence of Subjective Poverty in Urban Ethiopia2012Report (Other academic)
    Abstract [en]

    Using panel data spanning 15 years, this paper  investigates the persistence and correlates of subjective and consumption  poverty in urban Ethiopia. Despite the decline in consumption poverty in  recent years, which has been linked to rapid economic growth, subjective  poverty has remained largely unchanged. Dynamic probit regression results  show that households with a history of past poverty continue to perceive  themselves as poor even if their material consumption improves. Our results  also suggest that the relative economic position of households is a strong  determinant of subjective poverty, and having at least some type of  employment reduces the likelihood that households will perceive themselves  as poor, even if they remain in objective poverty. Receiving remittances  from abroad, on the other hand, does not reduce perceived poverty, even if  it raises material consumption. We argue that any analysis to measure the  impact of growth on welfare should encompass subjective measures as  well.

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  • 32.
    Alem, Yonas
    et al.
    Göteborgs universitet, institutionen för nationalekonomi med statistik.
    Köhlin, Gunnar
    Göteborgs universitet, institutionen för nationalekonomi med statistik.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The persistence of subjective poverty in urban Ethiopia2014In: World Development, ISSN 0305-750X, E-ISSN 1873-5991, Vol. 56, no 1, p. 51-61Article in journal (Refereed)
    Abstract [en]

    Using data spanning 15 years, we study subjective and consumption poverty in urban Ethiopia. Despite rapid economic growth and declining consumption poverty, subjective poverty remains largely unchanged. We find that households with a history of poverty continue to perceive themselves as poor even if their material consumption improves. The relative economic position of households is a strong determinant of subjective poverty. Having some type of employment makes households less likely to perceive themselves as poor, even if they remain in objective poverty. We argue that any analysis to measure the impact of growth on welfare should also encompass subjective measures.

  • 33.
    Ali, Basharat
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Impact of green marketing on consumer buying behavior: The mediating role of environmental knowledge.: A quantitative study in the context of Pakistan2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Green marketi ng is aimed at directing a company‘s efforts to undertake the processes of designing a product, its promotion, pricing, and distribution in a way that can help to protect the environment. The current study is aimed at investigating the influence of green marketing practices including eco-labeling, green branding and green advertising on consumer buying behavior in Pakistan which is a developing country. The study has also analyzed the mediating effect of environmental knowledge in the relationship between green marketing practices and consumer buying behavior. The research useda quantitative approach and a structured survey questionnaire to collect data from 300 respondents. The study results revealed that green advertising and green branding has a significant positive relationship with consumer buying behavior while eco-labeling is not a significant predictor for this purpose. Moreover, environmental knowledge partially mediates the relationship between green marketing and consumer buying behavior. In this way, the current study has contributed to literature by analyzing the green marketing practices with and without the presence of environmental knowledge in Pakistan. The results of the research are helpful for marketers to emphasize more on green advertising being the strong predictor of consumer buying behavior. It also urges them to make their environmental friendly activities closer to reality in order to gain greater acceptability from consumers. However, the study has not taken into account alldimensions of green marketing and the sample responses belong to the population in only urban areas of Pakistan.

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  • 34.
    Allgulander, Stina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bilfeldt, Elinor
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Konjunkturnedgång och kapitalstruktur: En studie av SMF inom svenska byggnadsbranschen under åren 2008-20152019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The capital structure of a company is a composition of its equity and liabilities used to finance the company. A company's capital structure differs between companies as each company chooses its own capital structure. Today, 99% of companies in Sweden consists of SME:s. Capital structure also differs from larger companies as SME:s are relatively more dependent on external funding. Generally speaking, SMEs are dependent to external capital to finance the business, in case of a recession, the possibility to gain access from external capital reduces. The capital structure and its company-specific factors may be affected by a crisis where this paper aims to study as how a specific industry's capital structure was affected by the financial crisis in 2008. There are earlier studies on the subject, but it is considered a relatively unexplored research area.The study comprises a sample of 763 SMEs active in the construction industry in Sweden during and after the financial crisis in 2008. The study period is between 2008 and 2015. In order to answer if the financial crisis affected the capital structure of the selected companies, descriptive, correlation and regression analyzes were used to see the relationship between the dependent and independent variables in the study. The dependent variables of the studyconsisted of long-term, short-term and supplier debt and the independence consisted of size, age, profitability, growth and a dummy variable that accounted for the financial crisis. The regression analyzes were conducted to see if the capital structure had been affected by the financial crisis. The results of the analyzes indicate that there is a difference between the periods of time that the capital structure of the companies had been influenced to a certain extent by the economic downturn. The results indicates that debt decreased among companies when the financial crisis continued.

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  • 35.
    Allmungs, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Noréus Magnéli, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Det balanserade styrkortets utbredning bland jämtländska företag2008Independent thesis Advanced level (degree of Magister), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Magisteruppsats i företagsekonomi, Mittuniversitetet, Östersund

    Författare: Lina Allmungs och Sara Noréus Magnéli

    Handledare: Jan Hemlin

    Titel: Det balanserade styrkortets utbredning bland jämtländska företag

    Bakgrund och problemdiskussion: De senaste två decennierna har den traditionella ekonomistyrningen fått allt mer kritik. Anledningen är att det idag råder andra förhållanden än när den traditionella ekonomistyrningen utvecklades. Kritiken mot den traditionella ekonomistyrningen ledde till att de båda Harvardprofessorerna Robert S Kaplan och David P Norton i början på 1990-talet utvecklade ett nytt koncept under namnet Balanced Scorecard (balanserat styrkort). De traditionella redovisningsmässiga mätningarna fungerade bra under industrialiseringen men i dagens läge är de i otakt med den skicklighet och kompetens som företag försöker att uppnå. Företagen måste därmed eftersträva en balanserad prestation av de finansiella och operationella mätningarna för att få en snabb och överskådlig bild av verksamheten.

    Ovanstående diskussion leder fram till följande frågeställningar:

    •Hur utbrett är det balanserade styrkortet bland Jämtländska företag?

    •Vilka perspektiv och nyckeltal tillämpas?

    Syfte: Studiens syfte var att beskriva och förklara i vilken utsträckning företag i Jämtland använder sig av det balanserade styrkortet. Vi ville undersöka om bransch, antal anställda, omsättning samt årets resultat efter finansnetto har inverkan på valet av att implementera det balanserade styrkortet i verksamheten. Syftet var även att beskriva vilka perspektiv och nyckeltal företagen använder sig av.

    Metod: Ett deduktivt (beskrivande) tillvägagångssätt användes, där vi utgick från kända teorier i ett försök att finna en förståelse för att kunna testa fenomenet empiriskt. Vi ansåg att kvantitativ metod lämpade sig bäst för vår undersökning då vi ville nå ut till en stor del av företagen. Kvalitativa inslag förekom då den kvantitativa forskningen genom en enkät hade inslag av verbala analysmodeller.

    Resultat och slutsats: Användarna av det balanserade styrkortet runt om i världen inkluderar alla typer av företag. Studier visar även att det balanserade styrkortet är utbrett bland företag i Sverige. Styrkort använder vissa generella nyckeltal som speglar mål som är gemensamma för många strategier och oberoende av bransch och företag. Utifrån vår studies resultat anser vi oss kunna hävda att det balanserade styrkortet inte används i någon större utsträckning bland företag i Jämtlands län. Däremot anser vi oss inte kunna dra några generella slutsatser om vilka perspektiv och nyckeltal som är mest frekvent använda hos företagen.

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  • 36.
    Alm Hansell, Therese
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur ökar en butik lättast sin försäljning?: En undersökning som visar hur effektiva dofter är sommarknadsföringsmedium2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 37.
    Al-Niwadi, Dhurgham
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Göransson, Henrik
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Penningtvätt: Revisorn och penningtvättslagen2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 38.
    Al-Saddawi, Besma
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Topchijan, Karina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svenska börsbolags val av ramverksmodell för internkontroll och riskhantering: Vilken påverkan har valet av modell på bolagen?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies’ efforts to organize their risk management have become increasingly important and there are several systems that boards have to choose from to createstructure around the companies’ internal control and risk management. The aim of this study was to identify which framework for internal control and risk management that listed Swedish companies follow and what effects the choice have on the companies.This study was conducted based on three models: COSO's framework model for ERM,COSO's framework model for internal control and the Swedish Code of Corporate Governance. COSO's ERM model is considered the most comprehensive of theseframeworks in the accounts of a company's internal control and risk management. The requirements from the Swedish Code of Corporate Governance on the other hand areconsidered the least precise and comprehensive. A company’s choice of framework according to previous research affects among other things the assurance of a company's stakeholders and as a result it’s cost of capital.Some common factors in the choice of framework among the surveyed companies were mapped. Based on the purpose of this study and previous research the following variables was selected: average cost of capital, presence of risk manager, board independence ratio and industry affiliation. The study covered 54 companies listed on Large Cap and empirical data was collected mainly from the companies’ annual reportsfrom 2012. Results from the survey showed that the framework for internal control wasthe most applied among the surveyed companies, while the ERM framework was the least applied. The companies applying the ERM framework had the lowest cost of capital, while companies applying the Swedish Code of Corporate Governance had the highest cost of capital. The industrial sector is the most common segment among the companies applying the ERM framework. Risk Manager proved to be most prevalent among the companies applying the ERM model. Regarding the boards independence degree companies applying the framework for internal control has the highest independent degree.

  • 39.
    Alström, Börje
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Höglund, Lars
    Effektiva nätverk för små företag: projektrapport nr 11995Report (Other academic)
  • 40.
    Altin, Stina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Khwaiter, Nada
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisorers granskning av redovisning till verkligt värde2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Lately the development in accounting standards has undergone a change regarding how assets and liabilities should be recognized and assessed. The traditional historical cost accounting has been replaced with fair value accounting (FVA). According to previous research, this has resulted in some complications. As the valuation of assets and liabilities differ depending on the information available, FVA has shown to have a lower reliability compared to historical cost accounting. In addition, the auditors have faced difficulties in their audits of the financial reporting regarding their competence and independence. Because of this, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) has developed a framework illustrated in three levels of a hierarchy that describes how fair value should be valued and reported for assets and liabilities. This study aims to describe and analyze Swedish auditors' view of FVA in general and on the three levels of the hierarchy. More specifically, the study aims to examine the extent to which Swedish auditors feels able to ensure the reliability of RTVV and the degree to which Swedish auditors consider themselves to be competent and independent in reviewing RTVV. To answer the purpose of the study, our sampling frame consisted of Swedish qualified auditors. Due to contact with a representative from a big4 office in Sundsvall we managed to reach 459 total 3800 auditors scattered all over Sweden. Of these 46 respondents answered our questionnaire. These formed the basis of our analysis and conclusion. The results indicate that Swedish auditors face challenges when it comes to the examination of RTVV, especially when it comes to the examination of the hierarchy levels at which various information is available. Based on the review of the hierarchy levels, we conclude that the auditors find problems on level 3 when it comes to ensuring the reliability and their competence. This is not considered to be a limitation on level 1 and 2. The results also show that the auditors find that independence is not a problem at any of the hierarchy levels. However, a low response rate, 10 percent, shows that the results should be interpreted with caution.

  • 41.
    Altuntas, Muhammed Emin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Marketing Management Theories: Applicable on Online Video Platforms?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 42.
    Amiri, Neda
    et al.
    University of Guilan, Iran.
    Mohammadi Limaei, Soleiman
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism. University of Guilan, Iran.
    ‌‌‌Estimating the recreational value of a forest area using contingent valuation and individual travel cost methods (Case Study: Kahman forest area, Iran)2021In: Central Asian Journal of Environmental Science and Technology Innovation, ISSN 2717-4034, Vol. 2, no 4, p. 164-174Article in journal (Refereed)
    Abstract [en]

    This paper aims to estimate the recreational value of a forest area using contingent valuation and individual travel cost methods. Questionnaires were used for collecting the required data. The logit model was used to investigate the effect of explanatory variables on individuals’ willingness to pay in the contingent valuation method. Furthermore, the values of the parameters in the contingent valuation method were estimated based on the maximum likelihood method. The linear regression model was applied to study the effects of explanatory variables on the number of trips in the individual travel cost method. In addition, the parameters' values in the individual travel cost method were estimated based on the ordinary least squares method. Results of contingent valuation method indicated that the mean value of willingness to pay for recreational value in the study area was 19,983 IRR per visit and the annual recreational value was 1,807,415 IRR/ha. Furthermore, the results of individual travel cost method showed that the consumer surplus was 322,004 IRR per visit and the annual recreational value of 43,200 people who annually visit the area was 104,912,695 IRR/ha. The results of this study can help policymakers to enhance the quality of recreational sites according to the willingness to pay for ecosystem services.

  • 43.
    Amréus Hammargården, Fredrik
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Rothe, Ida
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Handelsorganisationers digitala mognad och vad de bör göra för att nå digital framgång2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This research paper describes what brick-and-mortar organizations, in the new technological world, should focus on in order to increase their profitability. Information was collected primarily from 96 CEO:s at Swedish retail organizations working within B2C. This study shows that retail organizations have great challenges in managing digitalisation and becoming digitally mature, even though they never invested as much in digital technology as in the recent years. The most remarkable result in this study, however, is that there is no link between their profitability and digital maturity. This indicates that their investments in recent years have not contributed to either increased profitability or increased efficiency. The conclusion highlights that retail organizations should review the view of digital innovation and improve management by giving employees the opportunity to create better strategies using digital technology. They should also continue to value intuition but to a much greater degree ensure that they have the resources and opportunities to use customer and business data, in order to be able to use technocratic decision-making. Finally, they should maintain their efforts towards a more organic organizational structure and ensure that they have measurable objectives in their digitization strategies.

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  • 44.
    Anamul, Hoque
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Children's influence on family purchase decisions in India and Western Countries2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Children’s influence on the processes of family purchase decisions depends on number of parameters and situations. Children exercise various methods to influence their parent’s decision-making on buying. This influence varies from one product to another. It depends on parents’ education, their profession, income, whether the parent is single and working or if both parents are working and also family type, and types of product. Children and youth consumers’ behaviour are not the same all over the world; rather, it is dependent on culture, education, family system, children’s influences, media effects, socialisation, communication in socialisation, sex role orientation (SRO), demographics, decision process stages and influence of product category, among others. Even in the Nordic countries, there are different attitudes towards and opinions about regulation and deregulation. This research considers children in the age group of 8–13-years-old and their parents in India and western countries. The deductive approach was used in this study. The aim of this paper is to show how children influence purchase decisions in families in India and western countries. Hence, the aim of this paper is not only to explore the dimensions in India and western countries but also to identify directions for future research.

  • 45.
    Anderhagen, Felix
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Nemeth, Sanna
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Förväntningsgap: Förväntningsgap mellan revisorer och företagare i en tid av kris2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 46.
    Andersson, Alexandra
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Östman, Emelie
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kunders uppfattningar om servicekvalitet på revisionsbyråers rådgivningstjänster2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Historically, audit firms primarily have offered auditing to their customers, but gradually alsostarted to offer other services, such as advisory. However, audit firms in Sweden have beenable to rely on revenues from audit, since the audit has been statutory for a long time. In 2010the audit was abolished for the smallest limited companies, which led to 53 percent opt out.The audit firms must place great emphasis on understanding how customers perceive otherservices such as advisory and adjust to the customers’ needs in order to offer good servicequality.

    This master thesis aims to examine the customers’ perceptions of service quality in advisorywithin the Swedish audit industry. An underlying purpose is to describe and analyzedifferences in opinion between different groups of customers.

    To achieve this, a number of various service attributes is identified and grouped into servicedimensions, which are able to reflect the concept of service quality. These service dimensionsare attention to customer, trust, facilities, customer service and cost. The sampling frame forthe questionnaire consisted of 2579 active limited companies registered in Sundsvall. Thequestionnaire was sent to 400 companies and of these 112 answered. The analysis was doneby using two methods, one of them is the Kano model that categorizes the service dimensionsand service attributes according to how they should be treated by the audit firm. Thesecategories are taken-for-granted, proportional, delighter and neutral. This model wascomplemented with a weighted measurement.

    The result shows that the service dimensions trust and cost are perceived as taken-for-granted,the service dimension customer service is perceived as proportional and the servicedimensions attention to customer and facilities are perceived as neutrals. The serviceattributes are generally perceived in the same way as the service dimensions they belong to.No service dimensions and service attributes are perceived as delighters. In the weightedmeasurement it is possible to see a pattern, which is the same among service dimensions andservice attributes. The taken-for-grantees are most important, followed by the proportionals,while the neutrals are least important for the perceived service quality. The most importantservice dimensions are trust and cost, while the least important service dimension is facilities.The difference between customers to Big 4 firms and customers to non Big 4 firms is howeverbigger than the difference between customers who buy both advisory services and auditingand customers who only buy advisory services.

  • 47.
    Andersson, Camilla
    et al.
    Department of Economics, Umeå University, 901 87 Umeå, Sweden.
    Holmgren, Erik
    Department of Economics, Umeå University, 901 87 Umeå, Sweden.
    MacGregor, James
    International Institute for Environment and Development, 3 Endsleigh Street, London WC1H 0DD, United Kingdom.
    Stage, Jesper
    Department of Economics, Göteborg University.
    Formal microlending and adverse (or nonexistent) selection: a case study of shrimp farmers in Bangladesh2011In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 43, no 28, p. 4203-4211Article in journal (Refereed)
    Abstract [en]

    Microcredit schemes have become a popular means of improving smallholders‟ access to credit and making long-term investment possible. However, it remains to be explored whether the current microcredit schemes are more successful than earlier formal small-scale lending in identifying successful borrowers. We studied shrimp farming in a rural region in Bangladesh where formal microlending is well established, but where more expensive informal microlending coexists with the formal schemes. Farmers – both those who exclusively use formal loans and those who also use informal loans – remain credit-constrained; both types overutilise labour in order to reduce the need for working capital. However, the credit constraint is actually milder for the informal borrowers: the implicit shadow price of working capital is substantially higher in the group that only takes formal loans than in the group that also uses informal loans. These results suggest that informal lenders – with their closer ties to the individual farmers – remain more successful in identifying those smallholder farmers that are most likely to use the borrowed funds successfully. Informal lenders have an information advantage that formal microlenders lack: the latter need to find routes to access this information in order for formal microcredit schemes to succeed.

    Download full text (pdf)
    IIED EEP DP 08-02
  • 48. Andersson, Camilla
    et al.
    Mekonnen, Alemu
    Stage, Jesper
    Impacts of the Productive Safety Net Program in Ethiopia on livestock and tree holdings of rural households2011In: Journal of Development Economics, ISSN 0304-3878, E-ISSN 1872-6089, Vol. 94, no 1, p. 119-126Article in journal (Refereed)
    Abstract [en]

    We evaluated the impacts of the Ethiopian Productive Safety Net Program (PSNP) on rural households' holdings of livestock and forest assets/trees. We found no indication that participation in PSNP induces households to disinvest in livestock or trees. In fact, households that participated in the program increased the number of trees planted, but there was no increase in their livestock holdings. We found no strong evidence that the PSNP protects livestock in times of shock. Shocks appear to lead households to disinvest in livestock, but not in trees. Our results suggest that there is increased forestry activity as a result of PSNP, and that improved credit access encourages households to increase their livestock holdings.

    Download full text (pdf)
    FULLTEXT01
  • 49.
    Andersson, Caroline
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Gorgis, Dunia
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Förekomsten av orena revisionsberättelser i svenska konkursbolag: Olika typer av anmärkningar och deras samband med revisionsbyråers storlek2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ett flertal företagsskandaler har uppstått under åren där revisorns tillförlitlighet och förtroende har ifrågasatts. Dessa skandaler medförde ett stort problem för revisionen då intressenterna normalt litar på att revisionsberättelserna är korrekta. Informationen i revisionsberättelsen ska hjälpa intressenterna att känna sig mer säkra på företagets ekonomiska situation. Det är därför viktigt att informationen som ges i revisionsberättelsen är värdefull och användbar för företagets intressenter.

    I den här studien var syftet att kartlägga hur stor andel orena revisionsberättelser som förekommer i svenska aktiebolag som har gått i konkurs totalt och per revisionsbyrå. Vidare var syftet att beskriva och kategorisera olika typer av anmärkningar som förekommer i de orena revisionsberättelserna samt vilka som var mest förekommande totalt och per revisionsbyrå. För att se eventuella samband mellan den orena revisionsberättelsen med dess anmärkningar använde vi faktorn storlek på revisionsbyrå. Vi gjorde detta genom att samla in uppgifter utifrån en lista över alla aktiebolag i Sverige som har gått i konkurs mellan januari och augusti 2010.

    Resultatet visade att andelen orena revisionsberättelser totalt uppgick till 66 % och att det fanns skillnader mellan olika revisionsbyråer. ”Big four” revisionsbyråerna utfärdade 63 % orena revisionsberättelser medan de mindre revisionsbyråerna utfärdade 67 % orena revisionsberättelser. Den mest förekommande anmärkningen var att aktiekapitalet är förbrukat till mer än hälften och de därefter mest förekommande anmärkningarna var att årsredovisningen har lämnats in för sent samt anmärkning om skatter och avgifter. De mest förekommande anmärkningarna skiljde sig mellan olika revisionsbyråer, både när jämförelser gjordes mellan ”big four” och de mindre revisionsbyråerna och enskilda byråer inom dessa kategorier. Störst skillnader mellan ”big four” och de mindre revisionsbyråerna var anmärkning om ”going concern” och anmärkning om att årsredovisningen lämnats in för sent. ”Big four” revisionsbyråer gav oftare en ”going concern” varning och de mindre revisionsbyråerna anmärkte oftare om för sent inlämnad årsredovisning.

    Download full text (pdf)
    FULLTEXT01
  • 50.
    Andersson, Emelie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Selander, Viktoria
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Relationen mellan styrelsens kunskap, integration av CSR och CSR-rapportkvalitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The importance of CSR reporting has increased over the past two decades and is an important tool when it comes to informing stakeholders of the corporate social responsibility work accomplished. Currently there are no mandatory standards for how CSR reports should be designed. This has led to scientist’s disagreement about the reliability and quality of the reports. Many of them agree that higher quality provides better conditions for taking advantage of the benefits that CSR reporting provides such as capital market benefits, competitiveness and legitimacy among stakeholders.This study analyzes how the board's knowledge and integration of CSR into the business effected the quality of CSR- reports. The selection was based on European and American companies with a market capitalization of 5 billion USD or more and CSR reports in English. 314 North American and 323 European companies from different industries met these requirements. Regression analyzes, a path analysis and a model of a series of regressions were used in order to analyze collected data. The result of the regression analyzes shows thatintegration of CSR has a positive impact on report quality and general knowledge of the board has a positive impact on the integration of CSR. The path analysis showed that integration of CSR acts as a partial mediator and that general knowledge of the board have a stronger direct effect on report quality.

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