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  • 101. Beer, Thomas
    et al.
    Rasinger, Jörg
    Höpken, Wolfram
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Werthner, Hannes
    Exploiting E-C-A Rules for Defining and Processing Context-Aware Push Messages2007In: Advances in Rule Interchange and ApplicationsInternational Symposium, RuleML 2007, Orlando, Florida, October 25-26, 2007, Proceedings / [ed] Paschke, A., Heidelberg & Berlin: Springer, 2007, p. 199-206Conference paper (Refereed)
    Abstract [en]

    The focus of this paper is to show that the E-C-A paradigm offers an excellent approach for specifying the behavior of context-aware information push services. Such a service enables its operator to provide the users with tailored messages related to their current situation (context). The paper introduces CAIPS, an implementation of such a service for the tourism domain. The underlying E-C-A rules are presented and the design of the associated rule-engine is described. The engine’s rule-interpreter is based on event-notification services and the object-oriented query-language HQL. The paper further presents a graphical high-level editor which supports business-experts in “writing” the CAIPS E-C-A rules. The presented approach enables the rapid development of new tailored messages (related to the user’s context) without the need to modify the underlying application, i.e. without the trouble of writing new code for new message types.

  • 102.
    Beery, T. H.
    et al.
    Kristianstad University, Man and Biosphere Health, Kristianstad, Sweden .
    Wolf-Watz, Daniel
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Nature to place: Rethinking the environmental connectedness perspective2014In: Journal of Environmental Psychology, ISSN 0272-4944, E-ISSN 1522-9610, Vol. 40, p. 198-205Article in journal (Refereed)
    Abstract [en]

    The environmental connectedness perspective posits that direct encounter with generalized, or non-specific "nature," leads to environmental connectedness and subsequent pro-environmental behavior. This article examines this perspective and proposes a place-based application of the nature encounter-environmental behavior relation. An empirical study using data from a national survey on outdoor recreation and nature-based tourism is presented. Results show a minimal relationship between measures of environmental connectedness and self-reports of environmental behavior. The following examination of the environmental connectedness perspective reveals that environmental connectedness is rooted in a material/objective perspective, neglecting the human domain of perceptions, values, and representations. The environment as "nature" is portrayed as a geographically undefined agent with the inherent power to change human attitudes and behavior. Based on this, the article concludes with a proposed replacement of the elusive concept of nature for the relational concept of place. © 2014 Elsevier Ltd.

  • 103.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Auktoriserade fastighetsvärderares syn på värdering: tankemönster om kommersiella fastigheter2012Licentiate thesis, monograph (Other academic)
    Abstract [en]

    The valuation of commercial properties is about collecting, analyzing and assessing information. In addition to the fact that the properties' market values ​​are important to society as a whole, they are important to those who make decisions based on value statements. The purpose of this thesis is a) to identify how Swedish professional property valuers certified by ASPECT look at the value-influencing factors that determine the values of commercial properties when valuation is made prior to preparing financial statements and b) to compare and draw conclusions about the ASPECT certified property valuers´ thinking in terms of content, complexity and homogeneity and to what extent the thought patterns differ between different groups of property valuers.

    To map property valuers´ thought patterns I use Kelly´s (1955) Repertory Grid technique and complementary semi-structured interviews. I have interviewed nearly half (67) of the professional ASPECT certified property valuers in Sweden. The result shows three interpretable dimensions that can be considered central in the property valuers´ thought patterns.  The first dimension relates to the focus of valuation. It is about property valuers understanding that different kinds of information and assessment have different effects on property valuation on micro and macro levels. The micro level refers to the relation between properties and their property owner and macro level refers to the relation between properties and the market at large. The second dimension shows that verifiable information reflects that the property valuer understands that some information is more or less verifiable by the nature of information. The third dimension is related to the assessment´s complexity. It is about property valuers perceiving that different types of information are simpler and more complex to assess.

    The results indicate that ASPECT certified property valuers have relatively complex thought patterns. When certified property valuers are divided into groups based on different background variables, the three dimensions are in all groups. This indicates that property valuers also have relatively homogeneous thought structures. Some differences in complexity and homogeneity emerge, however. These differences are mainly based on the property valuers´ place of business and what universities they studied at.

  • 104.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    High-impact information types on market value: Property appraisers’ information sources and assessment confidence2018In: Journal of Property Research, ISSN 0959-9916, E-ISSN 1466-4453, Vol. 35, no 2, p. 139-163Article in journal (Refereed)
    Abstract [en]

    This explanatory paper describes and analyses which types of information professional property appraisers perceive to have the most impact on a commercial property’s estimated market value, which information sources they primarily use, and how reliable they perceive the information sources to be. The paper also investigates whether appraisers’ perceptions differ depending on the location of the business. A sample of 67 authorised property appraisers in Sweden was surveyed using the repertory grid technique as a questionnaire tool (to investigate unconscious behaviour), and non-parametric statistics. Analyses of the data show that four types of information have the greatest impact on estimated market value: the local environment and location are perceived as reliable, and property appraisers have confidence in those assessments; rental income seems problematic, because the property owner is the major source of information; and property appraisers are not confident in assessments based on discount rates. This pattern holds for various geographical locations.

    High-impact information types on market value: Property appraisers’ information sources and assessment confidence

  • 105.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Information sources for commercial property valuations and their quality.2016Conference paper (Refereed)
    Abstract [en]

    Purpose –This study describes and analyses Swedish authorized property appraisers use of information sources and information when appraisal commercial properties in different on geographical location, i.e. place of business.

    Design/methodology/approach –A survey was used for data collection. Half of the 138 authorized property appraisers in Sweden at the time ofthe study was participating. A questionnaire was finalised after completion of a pilot study and distributed in face-to-face interviews. The repertory grid technique was used as a questionnaire tool. Non-parametric statistical measures were used.

    Findings – Analysis of the data indicate that information sources is not always used depending on the relevance and the reliability of the information.

  • 106.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Information sources for commercial property valuations and their quality.2016Conference paper (Refereed)
    Abstract [en]

    Purpose –This study describes and analyses Swedish authorized property appraisers use of information sources and information when appraisal commercial properties in different on geographical location, i.e. place of business.

    Design/methodology/approach –A survey was used for data collection. Half of the 138 authorized property appraisers in Sweden at the time ofthe study was participating. A questionnaire was finalised after completion of a pilot study and distributed in face-to-face interviews. The repertory grid technique was used as a questionnaire tool. Non-parametric statistical measures were used.

    Findings–Analysis of the data indicate that information sources is not always used depending on the relevance and the reliability of the information.

  • 107.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Professional valuer perception of client pressure: a study of two North-European countries2017In: Book of proceedings: 6th Malmö Real Estate Research Conference, Malmö University , 2017Conference paper (Refereed)
    Abstract [en]

    Work in progress – an early draft

    Purpose – Independence is essential when a clients need an objective valuation of a commercial property. This study describes and analyses client pressure on property valuers in the light of their memberships of professional bodies when valuing commercial properties. A point of departure is Levy and Schuck’s (1999; 2005) theoretical model of factors affecting professional valuers.

    Design/methodology/approach – A questionnaire was finalised after completion of a pilot study, and was sent to all property valuers with general authorisation in Finland and Sweden in 2015/2016. A third of the AKAs in Finland (55 of 157) and more than half of the APAs in Sweden (73 of 145) participated in the study.

    Findings – Analyses of preliminary results show that the property valuers in general do not perceive pressure from clients, even though they perceive that clients to some degree questioning their estimated market values. The valuers are also influenced by property information from clients.

    Originality/value – This comparative Nordic study on client pressure is conducted in a highly transparent environment, and uses data from professional valuers.

  • 108.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Property valuation: How does education from a high status university effect the professional valuers value judgments?2014Conference paper (Refereed)
  • 109.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Värdepåverkande information vid bedömning av kommersiella fastigheters marknadsvärde2018Report (Other academic)
    Abstract [sv]

    Värdering av fastigheter utförs regelbundet inför olika sorters beslut. Med anledning av detta har Lina Bellman vid CER studerat vilka typer av information som fastighetsvärderare anser har störst inverkan på en kommersiell fastighets bedömda marknadsvärde. Studien, som även fokuserar på värderarnas val av informationskällor och deras självförtroende vid bedömningen av olika informationstyper, bygger på intervjudata från hälften av de som var auktoriserade fastighetsvärderare i Sverige år 2010 och 2011. Resultaten visar att fyra typer av information har störst inverkan på bedömt marknadsvärde. Microläge och geografiskt läge uppfattas som tillförlitlig information och värderarna anser sig ha gott självförtroende vid dessa bedömningar. Hyresintäkter verkar vara problematiska eftersom fastighets-ägaren då är den viktigaste informationskällan. Vidare saknar värderarna självförtroende gällande bedömningar av diskonteringsräntor. Forskningsresultaten har tidigare publicerats i den inter-nationella tidskriftsartikeln "High-impact information types on market value: Property appraisers’ information sources and assessment confidence" (Bellman, 2018).

  • 110.
    Bellman, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Värdering av kommersiella fastigheter – en empirisk studie av auktoriserade fastighetsvärderare och deras tankemönster2012Conference paper (Refereed)
  • 111.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Gebert-Persson, Sabine
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Giritli Nygren, Katarina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nyhlén, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsdotter, Gunilla
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kvarnlöf, Linda
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lidén, Gustav
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Att vända det onda till gott: möjligheter till nytänkande i mellersta Norrland till följd av den demografiska förändringen2015Report (Other academic)
  • 112.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Lind, Hans
    KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi..
    Valuation standards and methods: Are Sweden’s(still) different?2019In: Journal of European Real Estate Research, ISSN 1753-9269, E-ISSN 1753-9277, Vol. 12, no 1, p. 79-96Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four European countries by McParland et al. (2002), but focuses specifically on property valuers in Sweden.

    Design/methodology/approach – In 2010-2011, a questionnaire was used in face-to-face interviews with about half of the authorised property valuers in Sweden. Another questionnaire was emailed to all authorised property valuers in Sweden 2015 and again about half participated.

    Findings – Analysis of the results shows some new trends in used and preferred standards and methods. Although Swedish valuers still rely mainly on local guidelines, they now increasingly use international standards and company guidelines, which may indicate a growing, if indirect, form of internationalisation. Swedish valuers still use discounted cash flow as their primary method, but their use of comparative methods has increased.

    Originality/value – The data in this comparative study of valuation standards and methods over time used were collected from a specific group of property valuers authorised through the professional Swedish organisation Samhällsbyggarna (Swedish Professionals for the Built Environment), which contributes to an insight in the presiding of the harmonisation of valuation methods and standards.

  • 113.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lind, Hans
    KTH .
    Är fastighetsvärderingar att lita på för banker och andra aktörer?2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Peter Öhman, Heléne Lundberg, Lund: Studentlitteratur AB, 2015, 1, p. 75-93Chapter in book (Refereed)
  • 114.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lind, Hans
    KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi..
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How Does Education from a High-Status University Affect Professional Property Appraisers' Valuation Judgments?2016In: Journal of Real Estate Practice and Education, ISSN 1521-4842, Vol. 19, no 2, p. 99-124Article in journal (Refereed)
    Abstract [en]

    The repertory grid technique is used to investigate professional property appraisers' thought patterns, and these patterns' complexity, with respect to the universities from which the appraisers graduated. Nearly half of Sweden's 138 authorized property appraisers participated in the study. The results indicate that the appraisers graduating from the university with the longest tradition of property education and ranked highest among the universities offering such education in Sweden have less complex thought patterns than do those graduating from other Swedish universities. This indicates that appraisers graduating from the highest ranked university simplify their valuation judgments more than do other appraisers.

  • 115.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Auktoriserade fastighetsvärderare: utbildning och praktik2017Report (Other academic)
    Abstract [sv]

    Fastighetsvärderingar av kommersiella fastigheter är av både teoretiskt och praktiskt intresse. Av intresse är också vilken påverkan lärosätet har på auktoriserade fastighetsvärderares fastighets-värderingar och vad deras värderingar grundar sig på. Lina Bellman och Peter Öhman vid CER har fördjupat sig i dessa frågor och presenterar i denna kortrapport analyser av data från nära hälften av alla auktoriserade fastighetsvärderare i Sverige. Resultaten visar att skillnader mellan olika lärosäten påverkar fastighetsvärderarnas tankemönster och att denna påverkan består även efter det att fastighetsvärderarna fått sina auktorisationer. Forskningsresultaten har tidigare publicerats i de internationella tidskriftsartiklarna "Authorised property appraisers’ perceptions of commercial property valuation" (Bellman och Öhman, 2016) och "How does education from a high-status university affect professional property appraisers' valuation judgments?" (Bellman, Lind och Öhman, 2016).

  • 116.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Authorised property appraisers’ perceptions of commercial property valuation2016In: Journal of Property Investment & Finance, ISSN 1463-578X, E-ISSN 1470-2002, Vol. 34, no 3, p. 225-248Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to describe and analyze the thought patterns of authorized property appraisers (APAs) when valuing commercial properties, and draw conclusions about their collective thinking in terms of content, complexity, and homogeneity. Design/methodology/approach – A standard set of value-adding factors and bipolar constructs was included in a grid form used for data collection. The repertory grid technique and principal component analysis were used to map and analyze the thought patterns of nearly half of the APAs in Sweden. Findings – Analysis of the mean grid for all respondents revealed three dimensions in the aggregated APA thought pattern: property object – property market focus, abstract – specific information, and expert – superficial assessments. The aggregated thought pattern was found to be moderately complex, and the APAs demonstrated relatively strong homogeneity in their thought patterns. Practical implications – Based on the moderate complexity and relatively strong homogeneity in respondent thought patterns, this study discusses the upcoming establishment of a profession. Originality/value – To the authors’ best knowledge, this is the first study using the repertory grid technique to map and analyze APA thought patterns at an aggregated level.

  • 117.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How authorized property appraisers perceive information for valuation of commercial properties2015Conference paper (Refereed)
    Abstract [en]

    Purpose – This study describe and analyze authorized property appraisers’ (APAs) thought patterns when commercial properties are valued, and compare and draw conclusions about their thinking in terms of content, complexity and homogeneity.

    Design/methodology/approach – First, a standard set of elements and constructs was included in the grid form (used for data collection). Second, the repertory grid technique and principal component analysis were used to map and analyze the thought patterns of nearly half (67) of the authorized APAs in Sweden.

    Findings - Analysis of the individual grids and the mean grid of all respondents demonstrated similarities in the APAs construing and revealed relatively homogeneous thought patterns. Accordingly, the APAs seem encouraged by general guidelines (such as Swedish Annual property Index valuation guidance), and by guidelines and ethical rules prepared by the APAs own organization. At the same time the APAs thought patterns were found to be relatively complex. They focus on several kinds of information and their assessments are perceived to effect property valuation on micro and macro levels differently.

    Practical implications – Based on the homogeneity in the APA’s thought patterns, this study discusses if authorized APAs have begun a “legitimacy journey” towards an upcoming establishment of a profession.

     

    Originality/value – To the auditors knowledge this is the first study using the repertory grid to map and analyse APA’s thought patterns at an aggregated level.

  • 118.
    Belomirova, Ksenia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sevostyanova, Vera
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Interrelation of social networks, cultural knowledge, and cultural distance in the process of expatriates' adjustment.: The study of European expatriates in Russia2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The current thesis is devoted to study the adjustment of European expatriates in Russia. The research emphasizes the role of social networks, cultural knowledge, and cultural distance in the expatriates’ adjustemnt and their interrelation. To reach a purpose semi-structured interviews with expatriates from such European countries as UK, Germany, Italy, Latvia and Ukraine were conducted. The interviews were analysed based on the concepts of the social network theory by Granovetter, Hofstede’s six dimensions of cross-cultural differences and his two types of cultural knowledge specification stated in the theoretical framework. The findings of this research show the positive influence of social networks and cultural knowledge and partial negative affect of cultural distance on the expatriates’ adjustment. During the process of analysis untested model of chain reaction of considered factors was developed. According to this model through social networks expatriates increase their knowledge about the host country’s culture and as a result reduce the cultural distance between home and host cultures and lead to the successful adjustment. The investigation of expatriates’ adjustment from only European region is the main limitation of this research. In the future it is recommended to examine expatriates’ adjustment in Russia from other regions of the world.

  • 119.
    Bengtsson, Annika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Villkor för en effektiv internprissättning i offentlig miljö: en studie av Stadsbyggnadsförvaltningen i Helsingborg Stad2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 120.
    Bengtsson, Carl-Johan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hedenberg, Lena
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Valet att avstå revision: Sett ur de mindre bolagens perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2010 a deregulation of the mandatory audit was made in Sweden, which meant that smaller companies were given an opportunity to opt out the external audit. The purpose of the deregulation was to give these companies a cost saving, since the additional cost of having an accountant could be deselected. (SOU 2008:32) Since the time of the deregulation, the Swedish Companies Registration Office and the Swedish Tax Agency has stated that there is a risk of an occurrence of deterioration in the quality of the companies' financial statements as a result. (Bolagsverket 2012; Skatteverket 2014) A number of additional expenses have been demonstrated in Denmark, Ireland, Spain and the UK which has been associated with thecompanies who has opted out the auditor. The purpose of this study was therefore to identify which implications the deregulation of audit requirements has given the smaller companies who have opted out the external audit. This to see if the expectations on a cost saving is met or whether other additional expenses have incurred. To fulfil the purpose, the study used a quantitative method which is based on primary data from a web survey answered by 64companies. The companies who were selected from a number of premises has answered questions regarding their situation before and after the choice made to opt out the external audit. This data has been analyzed and compared to research made in other countries concerning additional expenses associated with the choice to opt out the audit.The result of this study shows that the choice to abstain from the audit is, by most of the companies, made with the intent to avoid the additional expenses involving an external audit. The fact that a cost saving has incurred is something this study speaks both for and against as the result has demonstrated that a number of companies has experienced an actual costsavings when at the same time others have not. The additional expenses that has incurred since the choice was made to opt out the external audit are late filing fees from the Swedish Companies Registration Office, a slight increase has occurred in connection with the companies working with their accounts and a large increase has occurred in the number of hired accountants. This is consistent with the evidence collected in the research regarding the subject. (Kenny 2005; Collis, Jarvis & Skerratt 2004; Collis 2010) In contrast to this a number of additional expenses which has emerged in research regarding the subject in other countries have not been shown in this study. These additional costs are late filing fees and penalties from the Swedish Tax Agency (Kasipillai & Liew 2004), deterioration in the credit and higher interest rates from banks and other lending institutions (Kasipillai och Liew 2004; CanoRodríguez & Sánches Alegría 2012; Guiral‐Contreras, Gonzalo‐Angulo & Rodgers 2007) as well as increased expenses in relation to revenue due to a loss of customers (Ryberg 2011). 

  • 121. Bengtsson, Hanna
    et al.
    Larsson, Charlotte
    Nilsson, Eva
    Rönnberg, Elisabeth
    Sivertsson, Monika
    Wallin, Pontus
    Destination Baltikum1996Report (Other academic)
  • 122.
    Bengtsson, Maria
    et al.
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    Söderholm, Anders
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    Bridging Distances: Organizing Boundry-spanning Technology Development Projects2002In: Regional studies, ISSN 0034-3404, E-ISSN 1360-0591, Vol. 36, no 3, p. 263-274Article in journal (Refereed)
    Abstract [en]

    Technology development is often a boundary-spanning activity where insights and discoveries from different organizations or organizational units are merged into new products or new technical solutions. In some cases, projects of this kind are organized within large multinational firms. In other cases, technology development projects are organized within networks through co-operation between independent companies possessing unique resources that can be utilized as parts of the project. In this paper, we discuss and analyse how distances are bridged in technology development projects. We focus on: (1) the relationship between implicit and explicit knowledge; and (2) different distances inherent in the development effort. Two different bridging processes are proposed as means to overcome distances: a separating-integrating process; and a linking-formalizing process. It is argued that a development project typically runs through either one of these two processes.

  • 123.
    Bengtsson, Maria
    et al.
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    Söderholm, Anders
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    Müllern, Tomas
    Wåhlin, Nils
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    A Grammar of Organizing2007Book (Other (popular science, discussion, etc.))
  • 124.
    Bengtsson, Oscar
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Väsentlighetsbedömning - skiljer sig bedömningen av väsentlighetstal mellan revisorer?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Materiality assessment is an important part in every auditors’ daily work. An auditor must for every client use his or hers personal judgment regarding what is considered a material inaccuracy in the financial reports. What’s interesting about this is that every auditors own principles and judgment decides what is material as there are no formal guidelines. There is no approach that is more correct than any other, why it is important that an auditor is able to motivate their choice of materiality level.This is a qualitative study based on an inductive research effort. The purpose of this study is to understand how auditors approach assessing materiality. In order to answer this study’s question six authorized public accountants from different firms have been interviewed using semi-structured interviews.The study makes it clear that auditors have different views and approaches regarding the assessment of materiality. Common for all the interviews is that the auditors base their materiality assessment on a percentage range in relation to various financial measures. The financial measures mentioned are profit before tax, balance sheet total, equity and net sales.All six auditors share the same opinion that it is not enough to simply base the materiality from a quantitative calculation. They all take qualitative factors in account when deciding what percentage intervals to use. The qualitative factors mentioned by the questioned auditors include what type of company it is being revised, the company´s financial situation and lastly the size of the company. The professional judgment also proves to be an important part of the auditors’ materiality assessment as four of the auditors mention this in the interviews.

  • 125.
    Berg, Ellen
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nelson, Thomas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Obligationsmarknadens effektivitet ur kapitalförvaltares perspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 126.
    Berg, Kristina
    et al.
    ETOUR.
    Danius, Nina
    ETOUR.
    Åstrand, Johan
    ETOUR.
    Öberg, Kent
    ETOUR.
    Den goda resan: Turistmåltider i Sverige2001Report (Other academic)
    Abstract [en]

    Rapporten utgår från kopplingen mellan turism och måltid. Turism och måltider är breda begrepp som kan analyseras från många olika perspektiv. I detta arbete har måltiden studerats med kunskaper från etnologi, retorik, företagsekonomi och måltidskunskap. Begreppet turistmåltider lanseras och diskuteras utifrån dessa discipliner. Mat och måltider har en betydelse för oss när vi är hemma och när vi reser. Maten är en central del av vårt kulturella sammanhang, vad och hur vi äter är ett tydligt uttrycksmedel för vilka vi är. Samtidigt som vi håller fast vid vissa mattraditioner präglas också våra matvanor av en stor föränderlighet. Turistmåltider kan därför visa en kulturs traditioner men samtiden och de lokala livsmedlens globala motsvarighet kan också vara attraktiva för dagens turister som, påverkade av den kultur de kommer ifrån och den situation de befinner sig i som turist, väljer ett förhållningssätt till maten på resan. I rapporten framhålls det därför att lokala måltider kan utvecklas efter lokalt producerade livsmedel och efter lokala mattraditioner men att de också medvetet kan skapas, inspirerade av nutid och andra kulturer, och därefter bli en del av ett resmåls kultur. Rapporten beskriver även turistmåltider utifrån ett kommunikationsperspektiv, där måltiden, likt ett tal, kan vara mer eller mindre övertygande. Detta retoriska tankesätt är ett nytt och fruktbart sätt att studera måltider. Skapande utvecklingskraft finns hos en del av turistföretag i Sveriges inland idag. Det visar sig att de har ett budskap med sina måltider - de har en tanke med vad de vill åstadkomma. Andra företag saknar av olika skäl resurser för utveckling av turistmåltider, en del vet inte vad de vill åstadkomma, andra har inte omedelbara möjligheter att göra vad de skulle vilja. Det finns olika slag av turistmåltider. En del är vanliga måltider med primärt syfte att tillfredsställa ett närings- och energibehov. Andra tjänar syftet att vara lockande för turister. Dessa turistmåltider är då ett skäl varför turisten väljer ett resmål framför ett annat och de kan därför användas som platsmarkörer i reklam och marknadsföring. Turistmåltider kan också ses som attraktioner och upplevelser. En exotisk hälsomåltid kan tillhöra ett resmåls attraktioner medan den samtidigt kan vara en estetisk upplevelse för en turist. Det som lockar turisten är därför inte alltid attraktionen i sig. Turistmåltiden som social och berikande händelse diskuteras med utgångspunkt i att turism i sig är ett betydelsefullt socialt fenomen. Turistföretagarnas förhållningssätt till turistmåltiden i den egna verksamheten och till destinationsutveckling verkar ha en social betydelse för företagarna. Att skapa lokala måltider genom att göra det lokala, inklusive det egna företagandet, närvarande i måltiden ger turistföretagarna en riktlinje för innehållet i turistmåltiden. Destinationer kan därför skapa sina kompetenser med olika slags kök, kök som i ett sammanhang skapar möjligheter för såväl turister som producenter att utvecklas. Det geografiska området svenska inlandet beskrivs med utgångspunkt från Inlandsvägen. Bygderna som vägen passerar igenom presenteras liksom hur turismen och turistmåltiderna gestaltar sig. Det konstateras att det turistiska utbudet kännetecknas av en splittrande mångfald och att Inlandsvägen idag saknar en identitet som resled. I reklam används idag mat och måltider som försäljningsargument främst av enskilda boendeanläggningar. Destinationernas mat- och måltidsutbud får sällan ett eget utrymme, och utbudet används inte som imageskapande för resmål längs Inlandsvägen. I rapporten beskrivs turistföretag i olika områden i det svenska inlandet med avseende på turistmåltider. Projektgruppen har, utifrån flertalet diskussioner med olika företagare om vad de kan göra, sammanställt konkreta förslag för hur de olika verksamheterna kan utveckla sina turistmåltider. En modell för utveckling och analys av turistmåltider som attraktioner är en del av rapportens avslutning. Modellens konkreta förslag kan förhoppningsvis leda läsarens egna tankar vidare. Några personliga reflektioner över relationen mellan turistmåltiden som attraktion och upplevelse finns också i slutkapitlet. En fortsatt forskning om de turistvärden som finns i turistmåltider som attraktioner och de som finns i turistmåltider som upplevelser föreslås. Andra forskningsfrågor värda att aktualisera är organisation av och kring attraktioner samt av och kring upplevelser. Just begreppet upplevelser har blivit ett framträdande ord inom turism och måltider samtidigt som forskningen inom dessa vetenskaper hellre inriktat sig på attraktionens och måltidens konkreta innehåll än upplevelsens innehåll.

  • 127.
    Berg, Matilda
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lindberg, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Mikroföretags förväntningar på revisionen: En kvalitativ undersökning ur ett företagsperspektiv2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 128.
    Berggren, C.
    et al.
    Department of Education and Special Education, University of Gothenburg, Gothenburg, Sweden.
    Olofsson, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Education.
    Self-employment and field of education understood from current entrepreneurship research2015In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 7, no 3, p. 291-302Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to look at how results from a large-scale study can be understood in the context of contemporary gender and entrepreneurship research. Design/methodology/approach – Thisstudyisinspiredbyamixedmethodsmethodology.Togain a qualitative understanding of the general patterns in a large-scale study, research results in articles from the International Journal of Gender and Entrepreneurship (IJGE) were used. To make such a heterogeneousresearchfieldasappearsinIJGEcomparable,amodelwascreatedthathelpedustofocus our attention when reading the articles. The core of each article was identified. Findings – The categorisation of the articles in IJGE resulted in three perspectives: liberal, functional and structural. The liberal and functional perspectives improved our understanding only partially because these perspectives usually focused on a certain aspect in the society. The structural perspective more readily lent itself for interpretation of our large-scale results. Research limitations/implications – The dissonance between our perspective and the perspective of others has been a challenge; it has been a delicate task. Originality/value – This could be a way to improve communication of research not only within a perspective, but also between perspectives. It is important that scholarly journals provide the possibility to express different perspectives on, as in this example, gender and entrepreneurship. © Emerald Group Publishing Limited.

  • 129.
    Berghout, Kim
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Running a business based on trust: Exploring gift - oriented business models in practice2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 130.
    Bergkvist, Emil
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Forsberg, Britt-Louise
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Finansiell kris och företagsspecifika faktorers samband med prestation: - Svenska SME inom metallbranschen2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to analyze changes in performance for SME during and after the financial crisis 2008-2009. Furthermore, the eventual relationship between performance and the company-specific factors, size, age and debt ratio is analyzed. The study is based on a quantitative method with a deductive approach. The hypotheses that are formulated for this study are based on the resource-based view, but also from previous empirical findings and research. The empirical basis for this study consists of collected panel data from 9 495 Swedish SMEs in the metal industry, including a total of 75 961 observations. Performance in this study, has been defined using the following two variables, growth and profitability. In order to strengthen the results of this study, three different static analyzes have been used, descriptive analysis, correlation analysis and regression analysis.The actual results indicate a difference regarding the growth and profitability of SMEs between the periods during and after the financial crisis. Furthermore, this study confirms a positive correlation between size and profitability. The correlation between debt and profitability is shown as negative. There is no significant correlation between growth and company-specific factors in this study. There are limitations in the generalization of the study. Only one financial crisis has been analyzed and only in Swedish SMEs in the metal industry. The explanatory power in the model of growth is low, which implies the need to also include other variables, such as qualitativevariables with a broader organizational perspective. Alternatively, limit the study to only one dependent variable. This study finds it important for SME to understand the importance of resource utilization to achieve performance and competitive advantage. Especially during times of macroeconomic decline, the climate is rough for SMEs.

  • 131.
    Berglin, Mikael
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Enterprise Risk Management: En empirisk studie av ett konsultbolag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Introduktion: De stora företagsskandalerna 2001/2002 fick stora konsekvenser inte minst förrevisionsbyrån Arthur Andersen som med sin medverkan att möjliggöra företagets Enrons likväl som WorldComs konkurser i början av 2000-talet genom att godkänna falska revisioner. McLean, Eklind(2003). Problemdiskussion: Enligt Hoyt & Liebenberg (2011) har intresset för riskhantering och EnterpriseRisk Management (ERM) ökat de senaste åren. Fler och fler företag implementerar ERM i sinverksamhet, konsultbyråer startar speciella avdelningar som enbart arbetar med ERM ochratinginstitut som Standard & Poors har numer med riskhantering som en aspekt när de betygsätterett företag (Standard & Poors, 2012). Syfte: Syftet med den här studien är att öka förståelsen för hur ett konsultbolag jobbar med ERM ipraktiken samt hur implementeringen av ERM hos för konsultbolaget nya och gamla kunder går tillväga. Avgränsning: Undersökningen är en enkelfallsstudie gjort på PricewaterhouseCoopers (PwC)avdelning för ERM i Sverige. Studien fokuserar på organisationsövergripande riskhantering och gårinte in i detalj för någon specifikt område inom risk och riskhantering. Metod: Undersökningen bygger på en enkelfallstudie av PricewaterhouseCooper:s (PwC) ERMtjänster i Sverige. Informationen insamlades via artiklar, litteratur samt genom en djupintervju medAnsgar Toscha som är Sverigechef för PwC:s ERM tjänster. Resultat: Här presenteras hur PwC jobbar med respektive ramverk i sin dagliga verksamhet somkonsulter inom revision och riskhantering. Ansgar Toscha berättar om vad han anser vara de olikaramverkens för och nackdelar, hur de liknar varandra och vad som skiljer dem åt i det praktiskaanvändandet. Analys & Slutdiskussion: Författaren presenterar undersökningens resultat utifrån det syfteförfattaren hade in uppsatsens inledning. Sambandet mellan teori och resultat analyseras därförfattaren berättar att det finns ett starkt samband mellan de teoretiska ramverk och hur PwC jobbar i praktiken. Dock inte bara med ett ramverk i taget utan samtliga ramverk som presenteras iteorin är en del av en ERM konsults vardag. Framtida forskning: Författaren hade redan från början av studien avsikten att intervjurespondentenskulle ha en stark position inom revision och ERM. Tidsbristen och långa julhelger hindrade de treandra ERM ansvarige inom ”The Big Four” att ge tid till intervjuer. Med längre tidsplanering skulleförfattare rekommendera en större kvalitativ studie på de samtliga företagen inom de fyra storakonsultbolagen inom revision och ERM.

  • 132.
    Berglund, Frida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Österberg, Camilla
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vilka är de avgörande skälen till att behålla eller välja bort revision?-: En kvalitativ undersökning på företag i Jämtland och Härjedalen som omfattas av frivillig revision2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 133.
    Berglund, Jenny
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Klientidentifiering och det dysfunktionella beteendets påverkan på revisionskvaliteten2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revision är en garantifunktion för de intressenter som har ett intresse i ett företag och ur ett samhällsperspektiv är därför kraven på revisionskvaliteten höga. Revisionskvalitet byggs upp av revisorns kompetens och av revisorns oberoende, vilket innebär att faktorer som påverkar oberoendet och revisorns kompetens påverkar samtidigt kvaliteten på revisionen. Det finns många saker som kan hota revisorns oberoende varav ett av dessa hot är revisorns relation till klienten. En faktor som kan påverka denna relation är hur revisorn identifierar sig med sina klienter. Enligt teorin om social identitet definierar vi vår självbild genom att identifiera oss med sociala grupper eller organisationer. Detta innebär att en stark identifiering med klienten kan påverka revisorns oberoende. Den andra grundstenen i revisionskvalitet är revisorns kompetens. I strävan efter hög revisionskvalitet ställs det höga krav på revisorn som yrkesutövare och många av dessa krav kan fungera som stressfaktorer. Kompetens kan ses som en individs potentiella handlingsförmåga i relation till en viss uppgift eller situation vilket gör att revisorns kompetens till viss del påverkar hur denne agerar i en stressad situation. Revisorer arbetar under ständig tidspress och ett vanligt förekommande redskap för kontroll och som prestationsmått är tidsbudgetar. I stressade situationer kan vi som individer agera dysfunktionellt och för revisorn kan tidsbudgeten vara en stressfaktor som skapar detta dysfunktionella beteende. Det dysfunktionella beteendet visar sig genom minskad kvalitet på genomfört revisionsarbete och genom underrapportering av tid.

    Syftet med denna undersökning är att se hur revisionskvalitetens byggstenar, i form av kompetens och oberoende, påverkas av tidspress, som resulterar i ett dysfunktionellt beteende, och av klientidentifiering. Delsyftet är att se om det är någon skillnad i dysfunktionellt beteende och i klientidentifieringen vid arbete med en genomsnittlig klient mot arbete med den största klienten.

    För att uppnå syftet har en kvantitativ undersökning gjorts där 268 svenska revisorer svarat på en webbaserad enkät. Resultaten visar att svenska revisorer identifierar sig med sina klienter, men det går inte att visa på att denna identifiering påverkar revisorns oberoende. Resultaten visar också på att dysfunktionellt beteende förekommer men inte i någon stor utsträckning och det går bara att statistiskt säkerställa att tidsbudgetpress genererar underrapportering av tid, inte minskad kvalitet på utfört revisionsarbete. Det intressanta med resultaten är att de visar att det finns ett samband mellan klientidentifieringen och det dysfunktionella beteendet, vilket indikerar att klientidentifiering i slutändan kan ha inverkan på revisionskvaliteten. Jämförelsen mellan de två klientgrupperna, baserat på storlek, visar på ett motsatt resultat än förväntat, där en genomsnittlig klient ses som viktigare för företaget än den största. Det är med en genomsnittlig klient identifieringen är starkare och det är vid arbete med en genomsnittlig klient det dysfunktionella beteendet förkommer oftare.

  • 134.
    Bergman, Anette
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Andresen, Edith
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Hallén, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Electronic communication in strategic networks2003In: 19th Annual IMP Conference University of Lugano, Switzerland, 4th–6th September 2003, 2003Conference paper (Other academic)
    Abstract [en]

    The email communication in a strategic network of small and medium-sized firms in the Stockholm metropolitan area is analysed on the basis a classification model for communication reasons. Support is found for email use according to information richness theory, as the dominant use of email was information dissemination. However, email was also used for tasks not typical for lean communication media, e.g., the expression of emotions. Still more striking is the strong impact of social behaviour and expectations as a precondition for the actual use of email. Although the strategic network is built up around a web-based platform, email is only marginally used for communication in the network as an effect of low coherence in the network and limited computer experience.

  • 135.
    Bergman, Anette
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Andresen, Edith
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Hallén, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Roxenhall, Tommy
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The use of information in strategic business networks2002Conference paper (Other academic)
    Abstract [en]

    The strategic network actors use modern information technology in order to link activities and tie resources. Common means of transferring written information are EDI and e-mail. The manner in which actors use written information to secure resources is therefore an essential issue for the development of strategic networks. The focus of this working paper is how the actors in a strategic networks use written information by way of e-mail. Since knowledge of how actors use written information by e-mail is limited, this paper endeavours to clarify how e-mail are used and to find factors to explain this use on the basis of the interaction and the network approach. There are three different purposes for using written information by e-mail. The actor could use the e-mail in order to coordinate activities, to control individuals and organizational units and to gain and provide new knowledge. In this paper we are concentrated on the controlling category. It is possible, according to Gadde & Håkansson (1993), to classify written information by e-mail into three different categories. The first category deals with the product, or the seller�s ability to resolve a problem the buyer may have, and its characteristics. The second category deals with the commercial terms negotiated before the decision to buy was made, i.e. the information the buyer requires making the order (prices, discounts, terms of delivery and payment). The third category deals with the structure of the transaction (appointments, volumes, method of delivery, formal rules and routines). The first category is referred to in this paper as the technical content, the second category as the commercial content, and the third category as the administrative content. In this paper we try to classify the written information by e-mail into the three different categories and then attempt to examine just how the actors use written information by way of e-mail to control organizational units and individuals.

  • 136.
    Bergman, Anette
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ohlsson, Beatrice
    Kommunikation i regionala strategiska nätverk2009In: Regionala strategiska nätverk i praktiken, Lund: Studentlitteratur, 2009, p. 93-109Chapter in book (Other academic)
  • 137.
    Bergner, Kristoffer
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Dangers and risks with individual sport sponsorship: - A multiple case study into the sports industry2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 138.
    Bergner, Linn
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Tingelöf, Erika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Företags benägenhet att erhålla orena revisionsberättelser: företagsspecifika faktorers påverkan2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to test if there are company-specific factors that could affect companies’  tendency to receive qualified audit reports. By examining private, unlisted companies in the region of Västernorrland and Jämtland that have received a qualified audit report, the study tries  to analyze  and explain the possible relationships  between the audit report given and company-specific factors such as industry, company size, business operation time, liquidity, profit, choice of auditor and previously obtained audit reports.The theoretical framework partly consists of literature that deals with auditing generally and partly of scientific articles that have studied each variable included in the study. Scientific literature dealing with audit quality have also been included in the frame of reference to analyze and explain the empirical results of the study.In this quantitative paper, financial statements from 121 companies that have received a qualified audit report in the most recently reported fiscal year, have been studied along with 127 randomly selected companies that have received a unqualified one. For data analysis, the hypothesis test Chi-2, 2-sample t and 2-proportion have been used, depending on the nature of the variable studied.The result shows that all the factors that the study deals with, except choice of auditor, have a relationship with companies’ tendency of obtaining qualified audit reports. The study finds very strong  support  for the fact that company  size, operation time, liquidity and earlier remarks obtained affects the tendency of companies to obtain a qualified audit report. The results also provide strong support for the fact that industry and presented profit are relevant for the outcome of the audit report. The hypothesis that choice of auditor would have an impact on whether the audit report given is qualified or not only receives weak support without significance, and is thereby rejected.

  • 139.
    Bergquist Palm, Carina
    Nordea.
    Möt kunder hållbart2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 140-140Chapter in book (Other academic)
  • 140.
    Bergqvist, Anneli
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hillerström, Elin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Komponentavskrivning i ett energibolag: - En fallstudie.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 141.
    Bergqvist, Marielle
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Keita Nyimansata, Viola
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur hanterar tillverkande företag övergången tillkomponentavskrivningar på industrifastigheter?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 142. Bergsten, Peter
    et al.
    Nicolin, Stéphanie
    Frisk, Anders
    Rydgren, Bernt
    Poveda Björklund, Inger
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Miljöförbättrande åtgärder i Mörrumsån och Ångermanälven, med fokus på havsvandrande arter2014Report (Other academic)
  • 143.
    Bernhardsson, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Intern kommunikation inom turistnäringen: en kvalitativ studie om ledarskap och intern kommunikation i hotellbranschen.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 144.
    BERTINS, ANDRIS
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    KRONGORNS, ERLANDS
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Latvia in European Monetary Union gains and losses2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 145.
    Besic, Elvis
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Beso, Leila
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bedömningar av låneansökningarfrån mindre aktiebolag som valt bortrevision: En kvantitativ studie ur kreditgivarnas perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 146.
    Bezabih, Mintewab
    et al.
    Univ Portsmouth, Dept Econ, Portsmouth PO1 3DE, Hants, UK.
    Chambwera, Muyeye
    Int Inst Environm & Dev, Sustainable Markets Grp, Econ Climate Change Team, London WC1H 0DD, UK.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Climate change and total factor productivity in the Tanzanian economy2011In: Climate Policy, ISSN 1469-3062, E-ISSN 1752-7457, Vol. 11, no 6, p. 1289-1302Article in journal (Refereed)
    Abstract [en]

    The paper analyses the economic impacts of climate change-induced adjustments on the performance of the Tanzanian economy, using a country-wide computable general equilibrium model. The effect of overall climate change on agricultural productivity (modeled as reduced land productivity) is projected to be relatively limited until approximately 2030 and become worse thereafter. Our simulation results indicate that despite the projected reduction in agricultural productivity, the negative impacts can potentially be quite limited. This is because the time scales involved and the low starting point of the economy leave ample space for factor substitutability and increased overall productivity. This indicates that policies that give farmers opportunity to invest in autonomous climate adaptation, as well as policies that improve the overall performance of the economy, can be as important for reducing the impacts of climate change in the economy as direct government policies for climate adaptation.

  • 147.
    Bezabih, Mintewab
    et al.
    University of Portsmouth.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    How much is too much?: Individual biodiversity conservation vis-a-vis socially optimal levels2012In: 2nd International Conference on Environment and Natural Resources Management in Developing and Transition Economies: Abstracts, 2012, p. 16-16Conference paper (Refereed)
    Abstract [en]

    The individual farmer in a developing country has little incentive to care about the public good properties of on-farm biodiversity in the form of different crop varieties. There is a common assumption that because of this, farmers will tend to maintain too little biodiversity on their farms. However, this does not fit well with the empirical data; because of poorly functioning insurance markets, farms tend to maintain a wide range of different crop varieties in practice in order to hedge against weather shocks and other uncertainty. In this paper we develop a theoretical model to account for this, and show that farmers may in fact even maintain too much biodiversity on the individual farm, compared to the social optimum. This will be illustrated with empirical estimations from Ethiopian agriculture.

  • 148.
    Bidan, M.
    et al.
    LEMNA, Université de Nantes, France.
    Rowe, F
    LEMNA, Université de Nantes, France.
    Truex, Duane
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media. Georgia State Univ, CIS Dept, J Mack Robinson Coll Business, Atlanta, GA 30303 USA.
    An empirical study of IS architectures in French SMEs: Integration approaches2012In: European Journal of Information Systems, ISSN 0960-085X, E-ISSN 1476-9344, Vol. 21, no 3, p. 287-302Article in journal (Refereed)
    Abstract [en]

    This paper, based on a cross-sectional empirical study of information system (IS) architectures within 143 small to medium enterprises (SMEs) in France, reports findings on how SMEs architect to achieve IS integration and interoperability. This research provides an empirically derived taxonomy of enterprise architectural variants of the types often described in the literature for large firms. This study finds indications that for SMEs the immediate goal of interoperability prevailed over fuller and more formal system integration. The most common means for approaching enterprise architecture and any form of integration is via the construction of software bridges and interfaces. Partially standardized architectures based on Enterprise Systems (ERP) are the next most common type. Hybrid architectures- mixed Enterprise Applications Integration and ERP- are the third most common. The contribution of this paper lies not in the identification of the three types but resides (1) in the description of their distribution in SMEs; (2) in the absence of other integration/interoperability types in this population; and (3) most importantly in the interpretation of the organizational and historical rationale explaining the emergence of these types in this organizational context. © 2012 Operational Research Society Ltd. All rights reserved.

  • 149.
    Biedenbach, Thomas
    et al.
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    Söderholm, Anders
    Umeå universitet, Handelshögskolan vid Umeå universitet.
    The Challenge of Organizing Change in Hypercompetitive Industries: A Literature Review2008In: Journal of Change Management, ISSN 1469-7017, E-ISSN 1479-1811, Vol. 8, no 2, p. 123-145Article in journal (Refereed)
    Abstract [en]

    Hypercompetitive, that is, dynamic and unpredictable environments require flexible, innovative and creative organizations, which can easily adapt quickly to the changing rules of the competitive arena. Organizations, therefore, continuously need to change. The management of organizational change in such a merciless environment is together key and restraint. This paper reviews literature covering organizational change in hypercompetitive environments with a focus on projects as the vehicle to create the necessary flexibility. The challenge is thus to combine the need for long-term sustainability with continuous flexibility in terms of how organizational and technological change efforts are designed and carried out. Organizations are well advised to develop a high degree of dynamic capabilities, which are the core of meeting the tensions of the capability and structural challenge. The authors suggest that organizational aspects and capabilities have to go hand in hand as enabler and at the same time facilitator for a successful emergent change process in hypercompetitive industries.

  • 150.
    Bircan, Dennis
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Financial fair play och konkurrensbalansen i Europas fem största ligor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In September 2009, UEFA approved a new regulatory framework called Financial Fair Play. Some of the goals of the regulations were to reduce the pressure on football clubs' payroll costs and to make football clubs make rational financial decisions. A few of the reasons for the introduction of Financial Fair Play was that many football clubs had financial problems aswell as to improve competitive balance in football.The purpose of this study is to analyze the development of the competitive balance in connection with the introduction of Financial Fair Play in Europe's five largest football leagues. The study also aims to analyze the relationship between financial performance and sports success for the top five European leagues.The framework consists of previous research in competitive balance and the relationship between financial performance and sporting success. The theories being are new institutional theory and resource-based theory. Different statistical methods are used to analyze collected data.The study reveals that the competitive balance shows decreased index value after the introduction of the Financial Fair Play but the competitive balance between the top five teams and the rest shows an increase of index value. It also concludes that there is a positive correlation between points gained per match and earnings before interest and taxes, and points gained per match and staff costs.

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