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  • 151.
    Britte, Lovisa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vengelin, Angelica
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bankers beaktande av hållbarhetsfrågor vid företagsaffärer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 152.
    BRODIN, ANGELICA
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    TÅNG, ANDREAS
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Utveckling av imaginära organisationer genom intern marknadsföring: En fallstudie om projekt Storsjön2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 153.
    Broman, Fredrik
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nordin, Johan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rörelsekapitalhantering för svenska små och medelstora företag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Working capital management (WCM) is an important part of small and medium-sized enterprises (SMEs) in order to generate new capital and streamline operations. The companies that consist in Sweden is to the majority SMEs, which makes it important to investigate how companies handle their capital. The purpose of the study was to analyse WCM thru CCC and WCR with company-specific, industry-specific and macro-specific factors. This was tested in an OLS model with this studies dependent variables CCC and WCR against the independent variables profitability, growth opportunities, size, cash flow and industry affiliation. The study also examined how a financial crisis affects working capital with a t2 test. This study included 4240 companies in the period 2008 to 2015, where 2008 to 2009 is described as a crisis period. The result for the study shows a positive significant correlation between CCC and cash flow, as well as a negatively significant correlation with profitability, size and industry affiliation. Furthermore, the study shows a positive significant correlation between WCR and profitability, and the size of the growth potential, cash flow and industry affiliationare negatively significant in relation to the WCR. The companies have a longer CCC and a higher WCR during crisis periods.

  • 154.
    Brännlund, Runar
    et al.
    Umeå Universitet.
    Nordström, Jonas
    University of Copenhagen, Denmark.
    Stage, Jesper
    Luleå Tekniska Universitet.
    Svedin, Dick
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Foreign ownership and its effects on employment and wages: the case of Sweden2016In: IZA Journal of European Labor Studies, E-ISSN 2193-9012, Vol. 5, no 1, p. 1-17, article id 8Article in journal (Refereed)
    Abstract [en]

    In this paper, we study how foreign ownership of Swedish companies affects employment and wages. To study these effects, we specify a model based on the assumption that the Swedish labour market can be described as one where trade unions and employers bargain over employment and wages. Our hypothesis is that bargaining power is affected by institutional settings and the ownership of the firm. To test our hypothesis, we used a panel data set of 242 large Swedish manufacturing firms over the period 1980–2005. The results indicate no significant impact of foreign ownership on employment or wages in Sweden.

  • 155.
    Brännström, Lotta
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nourallah, MustafaMid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Disrupted Stories2017Collection (editor) (Other academic)
  • 156.
    Brännström, Lovisa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjöström, Jessica
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur påverkas transaktions- och relationsbaserad kreditbedömning av graden av kontroll?: En studie utifrån ett bankperspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Banks’ credit assessments can be defined as either transactional or relational. Transaction based credit assessments are based on hard information that is, in comparison, easily available at the time of lending and can be clearly observed by others, whilst relationship based credit assessments originate from soft information that is often difficult to identify. Previous research (Bruns & Fletcher, 2008) suggest that factors that reduces risk for the bank and instead transfers the aforementioned risk to the company, such as past performance and collateral, has the greatest impact on credit decisions. Other previous research (Berger & Udell, 2002) has however shown that long-term relationships are relevant when it comes to granting loans.The aim of this thesis is to, from a banking perspective, describe and analyze the significance that transaction and relationship based credit assessment has on the assessment of small businesses, depending on the degree of control. After the deregulation of mandatory auditing, small businesses face a decision - whether they want an auditor, accountant or neither, i.e. anabsence of control. This is, in our study, treated as different degrees of control where the application of an auditor implies the highest degree of control. We applied a quantitative methodology to achieve the purpose of this study, along with a deductive approach. Primary data was collected using an online survey sent to all banking advisors in one of the largest banks in Sweden. The questionnaire contained questions concerning transaction andrelationship based credit assessment, divided into five sections which each includes annual accounts, collaterals, internal credit rating, business relationships and market environment. The response rate was 39 percent. The material from the survey were then analyzed and connected to findings from scientific articles and previous research.The results show that the degree of control does to some extent affect the credit assessment. The bank uses more of transactionally based credit assessment when a company has a high degree of control. However, a creditor does not excludes the soft information but the hard information are more widely used, which is in line with Rad et al. (2013) who means that it iscommon to first collect the hard information and then complete with the soft information. Oppositely, a low degree of control resulted in creditors using more relationally based credit assessment, which also is along the lines of previous research (Berger & Udell, 2002; Scott, 2006).

  • 157.
    Brännström, Lovisa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Törnlund, Therese
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Värdering till verkligt värde i svenska börsnoterade fastighetsbolag: Orealiserade värdeförändringar, börsvärde och resultat2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Fair value seems to be both relevant and reliable when markets are efficient and thereby decision useful. Since there is a lack of efficient markets there are arising problems among real estate companies that makes the valuation of investment properties more difficult. The valuation of fair value is characterized by subjective assessments. Since investment propertiesoften make up a large part of total assets, the uncertainty according to the valuation increases, thus, there is a risk that fair value decreases in both relevance and reliability.The aim of the study was to describe and analyze if there is a relationship between unrealized changes in fair value in investment properties and real estate companies market capitalization and earnings. Further, the eventual relationship between earnings and market capitalization. There were 14 real estate companies included in the study, where all of these are involved inthe IAS 40 standard, which regulates how investment properties should be accounted for. The study included the years 2006-2016. Secondary data in terms of companies’ turnover and earnings were collected from Infotorg, while market capitalization and unrealised changes in fair value were collected from annual reports of real estate companies. The collected data were exported to SPSS where descriptive statistics, calculations of Pearson´s correlations andmultiple linear regression analysis were produced for further analysis.The results of the study show that unrealized gains and losses are positively and significantly related to market capitalization. Moreover, unrealized gains and losses and earnings are positively and significantly related to each other. Furthermore, there is a positive and significant relationship between earnings and market capitalization. Finally, the results indicate that there might be other underlying problems than the presentation of unrealised gains and losses in the income statement and earnings volatility. However, the problem may be based on the valuation itself, which implies that the transparency in financial statements is important and also stakeholder’s opinions about fair value´s decision usefulness.

  • 158.
    Brännström, Martin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kunddriven innovation: En studie om hur kundtjänstföretag tar tillvara på kundsynpunkter2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The service industry is getting big in Sweden. In service companies the interaction between employees and customers is important. For a company to be successful they need to be able to understand and satisfy customers needs. Even though understanding customers needs is so important previous research show that compaines often don’t use the customer feedback that is beeing gathered. The purpose of this paper is to study how frontline employees at call centers are working with customer feedback to develop the company and what elements thatenable and prevent the work with customer feedback. Three focusgroup interviews were conducted on different call centers to study frontline employees attitudes and how they work with customer feedback. The result show that frontline employees work with customer feedback but other goals are often seen as more important, especially in the insurance sector, therefore the work with customer feedback often come in second hand. The paper support theory that higlights the importance of support systems, social capital, customer empathy and the behavior of superiors.

  • 159.
    Bucknor, Andréa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Cifci, Ceren
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Börsvärde & anläggningstillgångar värderade till verkligt värde2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 160.
    Bui, Yen
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Strategic and flexible HRM practices: Does it really happen?: A case study of Vietnamese banking sector2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to improve our understanding of the current status of HRM practices in an emergent market economy by describing and analyzing how HRM works and develops in the Vietnamese banking sector. In order to get a deeper insight into this topic, an exploratory qualitative interview approach and case study were conducted with ten employees from eight banks in Hanoi, Vietnam. The findings from the interviews implied that strategic HRM has not been completely implemented due to a lack of dynamic environment and transparent policy. Moreover, it seems that bank employees don not perceive their rights and benefits so well, thus, providing room for employers’ opportunistic behaviors. This paper has some practical implementations, e.g. it may help HR practitioners to outline bank employees’ retention strategy, and thus, reducing recruiting costs for banks. Furthermore, this paper has some limitations, so further research should be carried out to a greater amount of respondents and conducted on bank leaders or HR practitioners to obtain their perspectives for triangulation.

  • 161.
    Burström, Anna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderlund, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sambanden mellan graden av beroende och revisorers benägenhet att utfärda GCV2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction and purpose – The main purpose with this study it to describe and analyze how the degree of dependency affects the auditors’ propensity to issue a going concern warning. Furthermore, we aim to describe the proportions of issued GCW, the clarity of GCW, the proportion of financially distressed companies, as well as the differences in the proportion ofissued GCW, the clarity of the warning and allocation of financial distressed companies between BigN agencies and non BigN agencies. Previous research has mainly focused on individual variables impact on the issue of GCW and therefore this study has a role to play. Methodology – First we measured the variables separately and then we assemble these and then the degree of dependence was created. 551 companies were included in the survey.Statistical processing has been done by measuring correlation and linear regression. Findings – The results of this study shows an increase of issued GCW compared to previous Swedish studies. Non BigN auditors issued a slightly higher proportion of GCW than BigN auditors and they also issued slightly more explicit warnings. However, the differences are not significant. The result also demonstrates that the degree of dependence does not affect theauditors’ propensity to issue GCV or the clarity of these.Conclusions – Our conclusion is that there is no existing relationship between the degree of dependence and the auditors’ propensity to issue a GCW or the clarity of the warning. However, the shares of issued GCW have increased significantly although the proportions of financially stressed companies have not increased. We found that possible reasons for this may be the financial crisis, corporate scandals or the transition to the ISA regulations.Moreover, the majority of the warnings are classified as clear warnings.

  • 162.
    Byström, Jonas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Persson, Paulina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Variabler som förklarar skuldräntan hos SME:s i fastighetsbranschen.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Small and medium sized enterprises, further known as SME: s, plays an important role when it comes to economic growth. Especially in the industrial economies where they make up 99 percent out all the companies while they also contribute the most work opportunities. When it comes to financing the SME: s, they are very reliant on external capital. This is to enable further business but also to evolve and grow as a company. The problem is the SME:s tend to be associated with higher risk, lower profitability and a lack of collateral, which banks require in order to grant loans to a reasonable interest rate, or even being granted a loan at all.The study process 197 SME: s in the real estate business, between the years 2008-2015. The focus of the study is on how the variables age, solidity, size, profitability and economic crisis explain the interest rate that SME: s in the real estate business get when granted loans. To examine this empirical, a linear regression model was generated based on the previously mentioned variables. All variables were also processed in a correlation analysis and a descriptive analysis to examine the connections between the variables to see how the data looked during the economic crisis and in the years of financial recovery. The study can confirm that age, solidity and economic crisis has a negative and significant impact on the interest rate. The result also points to that SME: s often, suffer from moral hazard, information asymmetry and adverse selection.

  • 163.
    Bäck, Joel
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Strömberg Carlsson, Anton
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vilka variabler påverkar kapitalstrukturer i fastighetsbranschen?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 164.
    Bäckman, Sabina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bergman, Rebecca
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rättsliga regleringar vid körkortsåterkallelse: Är den svenska ordningen vid körkortsåterkallelse att anse som dubbelbestraffning?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 165.
    Bångman, Mattias
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Eriksson, Jonas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Företags syn på motprestation vid sponsring2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 166.
    Carlsson, Jessica
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karlsson, Marie
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    ”Det är så företaget vill att man ska vara”: En kvalitativ studie om hur organisationskultur uppfattas av anställda2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 167.
    Carlsson, Susanne
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Edström, Seema
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Glastaksteorin eller Labyrintteorin?: Vilken teoretisk modell stämmer bäst överens gällande kvinnornas karriärmöjligheter?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Som det ser ut idag är kvinnorna kraftigt underrepresenterade på arbetsmarknadens högsta positioner. Det kan tyckas anmärkningsvärt med tanke på att en jämställdhetslag för kvinnor på arbetsmarknaden kom redan 1979 i Sverige. I studien framgår det vad som påverkar bristen på kvinnliga ledare. Till hjälp används två teoretiska modeller som det forskats en del om, glastaket och labyrinten. Glastaket var omdiskuterat redan på 1970-talet och står för en sorts ogenomtränglig barriär som sätter stopp för kvinnorna att ta sig högre på karriärstegen. Den andra modellen labyrinten är en teori som kommit till på senare år och beskriver det som en labyrint med återvändsgränder, vilken kvinnorna måste ta sig igenom för att nå toppen. För att ta reda på vilken av följande modeller som mest stämmer överens med verkligheten, valdes strategiskt tio kvinnliga chefer inom olika branscher ut. Frågorna utarbetades efter de olika faktorerna som redan fanns i de befintliga teorierna och mailades sedan ut till respondenterna. Respondenterna hade även möjligheten att svara helt fritt på vissa frågor. Svaren sammanställdes i en tabell för att lättare kunna urskilja likheter och skillnader i förhållande till teorierna. Det mest intressanta resultatet med studien var de nya faktorerna som framträdde i svaren och som inte redan behandlats i den tidigare teorin. Det slutgiltiga resultatet är att ingen av de teoretiska modellerna stämmer helt överens med verkligheten utan de kompletterar varandra och tillsammans förklarar de påverkande faktorerna, som gör att kvinnorna inte kommer högre upp i hierarkin.

  • 168.
    Carlsson, Susanne
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karlsson, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Faktorer som hjälper en kvinna i karriären: Har faktorerna rekommendationer, undermedvetna beteenden och individuellt ansvar en betydelse?2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 169.
    Carrington, Thomas
    et al.
    Uppsala universitet, Sweden.
    Johansson, Tobias
    Örebro universitet, Sweden.
    Johed, Gustav
    Stockholms universitet, Sweden.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed)
    Abstract [en]

    Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1,646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism–commercialism tension; these are the respective emphasis on independence enforcement and client commitment.

  • 170. Carrington, Thomas
    et al.
    Johansson, Tobias
    Johed, Gustav
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The client as a source of institutional conformity for commitments to professional values in the auditing profession2017Conference paper (Refereed)
  • 171.
    Carvalho, Beatriz
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Huang, Qi
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The UNESCO Creative Cities Network impact on member cities of Brazil and China2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 172.
    Casales Morici, Belén
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Assessing the internal organizational environment for strategic entrepreneurship: Evidence from the financial sectorManuscript (preprint) (Other academic)
  • 173.
    Casales Morici, Belén
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Corporate Entrepreneurship: A Comprehensive Field Review and Assessment of the Internal Organizational Environment Supportive of Strategic Entrepreneurship2018Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    The aim of this thesis is to expand current knowledge on the development of corporate entrepreneurship and to contribute new theoretical and empirical insights into strategic entrepreneurship. To those ends, the thesis attempts to answer two research questions. First, how has the field of corporate entrepreneurship research evolved in terms of main themes, applied methods and theory, and what do these developments reveal about the future trajectories of the field? Second, what is the relationship between internal organizational factors and strategic entrepreneurship in the form of sustained regeneration, organizational rejuvenation, and strategic renewal? To answer the first question, a systematic and comprehensive review of 344 articles addressing the development of research on corporate entrepreneurship during 1969–2017 was conducted. To answer the second question, a survey was administered at a major financial services company to examine the relationship among four internal organizational factors and three forms of strategic entrepreneurship. The overall conclusion of the literature review is that corporate entrepreneurship is a growing and, in several respects, maturing field of research. Signs of its maturity are undermined, however, by the lack of commonly applied theories and theoretical frameworks. Those findings take support from the overall conclusion of the second study, which highlights the need to develop and further test empirically existing frameworks, constructs, and theoretical connections within literature on strategic entrepreneurship.

    Taken together, the findings of the thesis suggest that corporate entrepreneurship faces the difficult challenge of developing a set of more distinct, unifying theories and conceptual frameworks. Concerning strategic entrepreneurship, it is concluded that research on this topic should consider specific organizational structures and conditions of the company and, at the same time, it should also develop greater sensitivity to the effects of industry and institutional settings. The findings also highlight that internal organizational factors could have differentiated effects on the main forms of strategic entrepreneurship.

  • 174.
    Casales Morici, Belén
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Zander, Ivo
    Corporate entrepreneurship: Assessing the evolution of a field of researchManuscript (preprint) (Other academic)
  • 175.
    Chetty, Sylvie
    et al.
    Univ Otago, Sch Business, Ctr Entrepreneurship, Dunedin, New Zealand.
    Johanson, Martin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Martin Martin, Oscar
    Univ Publ Navarra, Dept Business Adm, Pamplona 31006, Navarre, Spain.
    Speed of Internationalization: Conceptualization, Measurement and Validation2014In: Journal of world business (Print), ISSN 1090-9516, E-ISSN 1878-5573, Vol. 49, no 4, p. 633-650Article in journal (Refereed)
    Abstract [en]

    To better manage and understand the speed at which firms internationalize, managers and scholars need an appropriate conceptualization and a reliable and valid measure of speed of internationalization. The literature, however, adopts a limited temporal perspective and usually conceptualizes and measures it as the time it takes the firm to start to internationalize. This unidimensional view neglects the central aspects of internationalization that create speed. Our purpose is, therefore, to propose a new, theory-driven – embedded in the main concepts of the original Uppsala model – and multidimensional conceptualization and operationalization. The main contribution is that we develop this conceptualization and measure.

  • 176.
    Chmiel, Anna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Fang, Fang
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Different strategies of guanxi adopted in both international and domestic business networks: A case study of Western enterprises in China2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 177.
    Chong, Zhao
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Utilizing WeChat as a Business Tool: A Qualitative Study on WeChat Marketing in Eight Chinese Companies2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem:WeChat has dominated the social media network in China and in some other Asian counties. Beyond as a friendly social media application, WeChat ecosystem along with its commercial functions open a new channel for companies to conduct their marketing activities. For business, utilizing WeChat as a marketing tool plays a more and more crucial role for companies, especially for the small medium enterprises. However, companies can also be easily suffered by ineffective and unsuccessful marketing effects if this new tool is inappropriately used. Therefore, it is necessary and important to understand WeChat marketing from different aspects, in order to avoid improper utilization, and enhance users’ experience, brand awareness and loyalty.Purpose:The purpose of this thesis is to provide insights on why and how companies and customers adopt WeChat as a business platform, what impact of WeChat’s functional features on its usage could be, how to increase brand awareness and users’ loyalty via WeChat marketing.Methodology:In order to give accurate answers for the considered research problems, a qualitative study with supported by the data from interviews is used as the main research method in this thesis. The interviewees are chosen from eight Chinese companies who have experience in WeChat marketing. The study and the design of the questions used in interviews are based on the following theories: technology acceptance model, brand awareness, and customer engagement.Conclusion:The findings show that the reason why companies tend to use WeChat as a marketing tool is due to its convenience, popularity, and near-zero cost. However, the effectiveness of WeChat marketing does not always hold for all companies since the perceived usefulness and ease to use could be varying among different type of business and various customer groups. This has been verified in interviews. Also, by WeChat marketing, companies can significantly attract users’ attention. The customers’ attitude, experience, and brand awareness, towards III marketing activities can be in general positive as long as companies’ marketing activities follow some specific principles, such as keeping the posted content interesting and attractive, and avoiding to bother customers by too many commercial advertisements. Overall, both companies and customers can be benefited from proper marketing activities on WeChat.

  • 178.
    Choumert, Johanna
    et al.
    CERDI-CNRS Université d'Auvergne Clermont 1, 65 boulevard François MitterrandClermont-Ferrand, France.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law. Luleå tekniska universitet, Luleå, Sweden.
    Uwera, Claudine
    University of Rwanda, Rwanda.
    Access to water as determinant of rental values: A housing hedonic analysis in Rwanda2014In: Journal of Housing Economics, ISSN 1051-1377, E-ISSN 1096-0791, Vol. 26, p. 48-54Article in journal (Refereed)
    Abstract [en]

    In this paper, we study the determinants of rental values in urban housing markets in Kigali, Rwanda. In particular, we study the value of access to piped water; due to the high costs associated with installing new piped connections, renting a property with an existing connection is often the only way for low income households to access piped water. Our results indicate that extending the piped network to a new house will in many cases raise the rental value of the house enough to pay for the cost of installing the new connection in less than two years.

  • 179.
    Classon, Rosie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Estensson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Har effektivisering av arbetskraft någon inverkan på lönsamhet och tillväxt i ett företag?: - En kvantitativ studie inom den svenska konsultbranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 180.
    Conti, Marco
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    “Public Finance and Sustainability of Italian Public Debt”2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 181.
    Cvitkovic, Marko
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Impression management i svenska företags VD-ord.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to investigate the use of impression management (IM) in CEO-letters of companies listed on the Stockholm Stock Exchange. Another intention is to analyze different company characteristics and their relation to IM. For instance, how the financial performance of companies affects their use of IM, in terms of readability manipulation of CEO-letters, i.e. whether companies report positive or negative news in CEO-letters differently depending on the company’s financial performance. CEO-letters are a popular section in annual reports because the company’s management is able to translate complex conditions, otherwise expressed in numbers and accounting records, into an easy-to-understand, user-friendly and informative text. However, CEO-letters are not audited and may therefore be exposed to IM inorder to influence or obfuscate stakeholders’ perception of the company.Using the Flesch reading ease formula and statistical analysis, this study explores how the readability of CEO-letters in annual reports tends to vary with several company characteristics and business cycles. The analysis controls for variables previously identified as relevant to the use of IM, such as company size, company age, company performance and companyperformance over time.The results show a significant positive relationship between readability and financial performance over time, measured as the percentage change of net profits compared to previous years. Furthermore, company performance measured as return on assets (ROA) and company size has an insignificant positive relationship with readability. Also, company age has a negative relationship with readability, however, not significant. In addition, this study finds that most companies’ CEO-letters are difficult to read and comprehensible to a limited population.

  • 182.
    Dahlberg, Jörgen
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Arbetsmiljöskyddet inom grundskolan: Rättsliga skillnader mellan offentliga och privata aktörer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 183.
    Dahlbäck, Marcus
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Forsberg Wåhlén, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisionsberättelsen och förväntningsgap: Användares syn på hur det är och hur det borde vara2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ISA 701 is a recently implemented standard, which has the purpose of improving the audit report amongst other things by promoting public interest enterprises’ key audit matters. This study describes and analyses how the ISA 701 affects stakeholders’ (in this case students at the business administration program at Mid Sweden University) perceptions of the new audit report. In the study, both qualitative and quantitative data have been gathered and analyzed. The study focuses on how the stakeholders perceive the information in the earlier and new audit report respectively specifically regarding expectation gaps. The results of this study indicate that the new standard has improved the scope, structure and language of the audit report. Moreover, they indicate that Innes et al.’s (1997) second expectation gap, which emphasizes users’ perceptions of how the audit report is and how it should be, has been reduced.

  • 184.
    Dahlgren, Ida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lohman, Amelie
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Corporate Social Responsibility: En studie om hur klädsektorn redovisar och kommunicerar CSR2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Allt fler svenska företag har på senare år börjat arbeta med Corporate Social Responsibility.Begreppet innefattar de tre olika aspekterna miljö- social- och finansiellt ansvar ochsammanfattas ofta i hur ett företag tar ansvar gentemot samhället. En bransch som tagit emotmycket kritik från media under senare tid är klädindustrin. Vilket till stor del beror på attderas produktion ofta är förlagd till lågkostnadsländer. Denna kritik har lett till att företaginom klädindustrin engagerat sig mer i frågor berörande socialt- och miljömässigt ansvar.Detta har även bidragit till att företag börjat kommunicera ut CSR till intressenterna bådegenom att publicera information på webben och genom att lämna ut hållbarhetsredovisningardär företaget redovisar resultatet av sitt arbete till intressenterna.Att arbeta med och redovisa socialt ansvar är i dagsläget ett frivilligt åtagande från företagenssida. Vilket leder oss in på syftet med denna uppsats som är att bidra med kunskap om hurföretag verksamma inom klädbranschen väljer att redovisa socialt ansvar och hur företagenväljer att kommunicera sitt sociala ansvar till företagets intressenter.Studien har utförts med hjälp av en enkätundersökning samt en kvalitativ studie därinformation tillgänglig på företagens webbplatser och i företagens hållbarhetsredovisningarhar granskats. Vår huvudsakliga slutsats visar att majoriteten av de undersökta företagenredovisar CSR. Studien visar även att det vanligaste sättet att redovisa sitt socialaansvarstagande är att publicera information på företagets webbsida. Av de företag som harvalt att komplettera sin redovisning via en hållbarhetsredovisning, har studien visat att ävendessa rapporter i stor utsträckning kommuniceras ut till intressenterna via företagenswebbplatser.Nyckelord:

  • 185.
    Dahlin, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bokföringsbrott i svenska mikroföretag.: Vilka faktorer påverkar brottets svårighetsgrad?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 186.
    Dahlsten, Patrik
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Centralbankens förmåga att påverka konjunkturcyklar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 187.
    Dahlström, Tea
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Dalborg, Felicia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hållbar Utveckling inom Banksektorn: Ökar ansvarstagandet genom lagstadgad hållbarhetsredovisning?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 188.
    Dalborg, Cecilia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    GAMLA VILLFARELSER och NYA VERKLIGHETER?: En studie om föreställningar och förutsättningar för entreprenörskap2014Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    In most countries around the world, women owned businesses form an important and significant part of the overall entrepreneurship. Entrepreneurship is fundamental for the prosperity of a country and for that reason there are constant efforts in order to create a favourable and equal business condition. The knowledge about entrepreneurship is continuously increasing and has, among other things, resulted in perceptions of who is an entrepreneur, what constitutes growth, and strategies for how gender equality in entrepreneurship should be promoted. The increased knowledge, and the specific strategies and targeted measures designed to increase women's share in the business world seem, however, not to have resulted in a more equal entrepreneurship. The purpose of the present study is to identify and analyze factors that are considered to affect start-up and growth decisions of women and men, and, to propose a conceptual model that shows how gender-linked beliefs (i.e. fallacies) about entrepreneurship growth and support systems can be obstacles for gender equality in entrepreneurship. Respondents in the thesis are entrepreneurs, women and men, in the county of Jämtland. The results from the five papers in the thesis show that women and men have a high passion and a strong self-efficacy to start businesses but that women's passion is negatively affected because of a higher risk perception. Another important result is that growth can be considered from a qualitative perspective where growth involves both a quest for survival and personal development. Women entrepreneurs do want employment growth but the condition for that is that they need access to a fair support system already in the previous lifecycle phases. The results further show that the current support system comprises a narrow definition of growth and that gender questions do not seem to have had an impact when allocating government funds. Together, the above results help to dispel some of the existing conceptions of reality. The thesis concludes: Women, as well as men, possess the passion and the self-efficacy to start and growth a business, but women are not perceived as potential growth entrepreneurs, and therefore they only receive a fraction of the total business support. This leads to a higher risk perception which cancels out the influence of passion on women’s start-up decision. Previous strategies for business equality in Sweden do not seem to have been successful. Instead strategies must be reshaped and based on a conception of reality where both women and men are considered growth entrepreneurs.

    Keywords: entrepreneurship, women entrepreneurs, risk, passion, self-efficacy, gender equality, business life cycle, business support system.

  • 189.
    Dalborg, Cecilia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The life cycle in women-owned businesses: From a qualitative growth perspective2015In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 7, no 2, p. 126-147Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate women-owned businesses from a life cycle perspective and with a qualitative growth approach. Building on previous research that has identified qualitative growth platforms, this paper takes into account the time aspect and investigates perceived barriers and support needs inside different qualitative growth platforms. Design/methodology/approach – The study took place in Sweden and is based on 191 women entrepreneurs in a first survey and 101 women entrepreneurs in a follow-up questionnaire three years later. Toanswer the research questions, descriptive frequency analysis and logistic regression analysis techniques have been used. Findings – The motivation of growth changes throughout the life cycle, and women entrepreneurs move between different qualitative growth platforms when required building blocks of previous platforms have been established and secured. In this transfer of growth ambition, a significant correlation between business age and intrinsic growth aspiration was identified. Initially, growth is extrinsically motivated and later on in the life cycle, it is intrinsically motivated. In the late life cycle, the motivation is extrinsically motivated again. The results discern barriers to growth that hinder movement from extrinsic to intrinsic business platforms, and the author argues that the transfer of growth ambition from one growing platform to another requires different types of advice and support from the surrounding community. Research limitations/implications – By broadening the view of growth to include both a quantitative and qualitative approach, it is possible to identify a widespread growth ambition in women-owned businesses which experience various barriers and supportive needs. Business programs that encourage exchange of experience among entrepreneurs in various growth platforms might be a way to overcome the perceived barriers. As women's businesses only receive a low proportion of the government funding, they are prevented from developing their growth ambitions. To ensure that all forms of growth are stimulated, different measures are required depending on which stage in their life cycle the women-owned businesses belong to. Originality/value – By considering business growth from a qualitative perspective, barriers and needs that the traditional approach may overlook can be highlighted. For example, growth aspiration in terms of more employees will not be considered until the previously, qualitative growth platforms are established and secured. The support system, however, is designed to only favor growth in terms of employment, which results in difficulties to qualify for financial support.

  • 190.
    Dalborg, Cecilia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Tillväxt i kvinnors företag2013In: Kvinners foretak og foretakende kvinner: vekstentreprenører i Skandinavia / [ed] von Friedrichs Yvonne och Rennemo Øystein, Trondheim: Akademika forlag, 2013, 1Chapter in book (Refereed)
  • 191.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bogren, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Growth in women´s businesses in the light of time2016Conference paper (Refereed)
    Abstract [en]

    Previous results on growth in women’s businesses indicate that employment growth require time and that growth ambitions change over time. Time aspects has however only to a minor extent previously been studied despite the fact that it was required already twenty years ago. The aim of this paper is to explore growth from a longitudinal perspective. The results is based from data that have taken place at three different times during the period 2010 to 2016. The result shows that companies with a clear and specified future growth ambition is highly significant with the companies that actually have achieved growth.

  • 192.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rennemo, Øystein
    Betydelsen av kreativitet i kvinnors företagande2013In: Kvinnors företag och företagande kvinnor: Tillväxtentreprenörer i Skandinavien / [ed] von Friedrichs Yvonne och Rennemo Øystein, Trondheim: Akademika forlag, 2013Chapter in book (Refereed)
  • 193.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    von Friedrichs, Yvonne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Säterberg, Emelie
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Beyond financial gain: socially motivated entrepreneurship2017Conference paper (Refereed)
  • 194.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    von Friedrichs, Yvonne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wincent, Joakim
    Luleå University of Technology, Luleå, Sweden .
    Risk perception matters: why women's passion may not lead to a business start-up2015In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 7, no 1, p. 87-104Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to explore whether nascent women entrepreneurs perceive more risks than men, and to determine how higher risk perceptions might limit start-up decisions by mediating the potential influence of passion and self-efficacy. Design/methodology/approach – This study surveyed 103 participants in Sweden – both women and men – who, in the period 2008 through 2011, intended to start a business. ANOVA tests and binominal logistic regression models were conducted to test hypothesized framework. Findings – The authors found that nascent women entrepreneurs perceive more risk than nascent male entrepreneurs, that risk perceptions influence start-up decisions and that risk preferences partial out the otherwise identified influence of passion on start-up decisions. Research limitations/implications – The authors reveal a consequence of gender socialization and how it impacts the start-up decisions of nascent women entrepreneurs. Support systems should consider developing activities that change the public's perception of who is an entrepreneur and seek ways to balance risk perceptions between men and women. Originality/value – The authors argue here that risk perceptions play a prominent role in start-up decisions. Specifically, they consider that nascent women entrepreneurs perceive more risks than men, and that their view of risk partials out any potential influence of their perceived passion and self-efficacy on their start-up decision.

  • 195.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wincent, Joakim
    Lulea Univ Technol, Entrepreneurship & Innovat, Lulea, Sweden.
    The idea is not enough: The role of self-efficacy in mediating the relationship between pull entrepreneurship and founder passion – a research note2015In: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870, Vol. 33, no 8, p. 974-984Article in journal (Refereed)
    Abstract [en]

    This research note demonstrates that self-efficacy is important for understanding why an attractive idea may lead an entrepreneur to develop passion. Drawing upon a survey of 103 respondents, we find that self-efficacy mediates the influence of pull entrepreneurship on founder passion suggesting that being pulled toward opportunities to start a business is not directly required for entrepreneurial passion to develop. Instead, pull entrepreneurship increases self-efficacy and assists the individual to develop the skills typical of an entrepreneur. This instills individual self-efficacy beliefs, which in turn are prerequisites for passion to grow. As such, this research uncovers a skill-based explanation of how founder passion develops.

  • 196.
    Dammann, Kristina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Betalningsviljan för lokalproduceradmat i Jämtland2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 197.
    Danielsson, Helena
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Edin, Amanda
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Stora risker vid revision av de små: En kvalitativ studie om riskhantering inom revisionsbranschen2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 198.
    Danielsson, Helena
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Norrman, Jenny
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Externredovisningens roll, en börda eller ökad kontroll?: En kvalitativ studie om mikroföretags relation till externredovisning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 199.
    Danielsson, Rebecka
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karlsson, Laila
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svensk kod för bolagsstyrning: Det normgivande regelverkets roll i det svenska bolagsstyrningssystemet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 200.
    Darolf, Sebastian
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Varför hållbarhetsredovisa?: En kvalitativ studie om motiv och fördelar för stora svenska företag att upprätta hållbarhetsredovisning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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