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  • 1701.
    Yuan, M
    et al.
    Lakehead University, Thunder Bay ON, Canada.
    Fredman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The relationship between recreation experience preferences and revealed activity choice in the North Shore Lake Superior region2010In: Tourism in Marine Environments, ISSN 1544-273X, Vol. 6, no 2-3, p. 133-138Article in journal (Refereed)
    Abstract [en]

    Planning for tourism in rural regions necessitates much information about the visitor. The goal of most planning efforts is to understand visitor expectations and predict participation patterns. When demand is understood, the provision of appropriate supply can be more effective and efficient. This study examined the degree to which the experience preference-activity relationship holds for the three primary target market groups (Northwest Ontario, rest of Canada, US) to the Ontario North Shore Lake Superior region. For this study, 464 visitors who engaged in activities along Lake Superior or related activities in the communities and land adjacent to the water were used in the analysis. The results suggest that there is a weak relationship between experience preference and activity choice, but when results are examined by more defined market segments, some moderate relationships appear. This suggests that associated promotion and advertising in the region should focus its message and images based on these significant relationships. © 2010 Cognizant Comm. Corp.

  • 1702.
    Yuan, Mike
    et al.
    Lakehead university, Canada.
    Fredman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    A Call for a Broad Spatial Under-standing of Outdoor Recreation Use.2008In: Management for protection and sustainable development. Proceedings of the Fourth International Conference on Monitoring and Management of Visitor Flows in Recreational and Protected Areas. Montecatini Terme, Italy, 14-19 October, 2008. / [ed] Raschi, A. & Trampetti, S., 2008, p. 169-173Conference paper (Refereed)
    Abstract [en]

    To better understand the scope of outdoor recreation in a pan Europe context, many agencies and organizations have attempted to collect data at various spatial levels and for a multitude of uses. The aim of this paper is to suggest a need for better and broader understanding of outdoor recreation use at various spatial levels. Case examples from Swedish data collection efforts are provided and suggestions are made to have a better understanding of horizontal harmonization and vertical data integration.

  • 1703.
    Zachrisson, Anna
    et al.
    Umeå University.
    Sandell, Klas
    Karlstad University.
    Fredman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Eckerberg, Katarina
    Umeå University.
    Tourism and protected areas: Motives, actors and processes2006In: The International Journal of Biodiversity Science and Management, ISSN 1745-1590, Vol. 2, no 4, p. 1-9Article in journal (Refereed)
    Abstract [en]

    Following the paradigm shift in nature conservation policy towards the inclusion of local inhabitants in planning and management of protected areas, tourism is emphasized as a way to achieve economic development in peripheral areas. Governance issues and the real impacts from tourism on development are thus often under scrutiny. In this article, the focus is on the role of tourism in the political process of protected area designation. How does the inclusion of the tourism argument affect designation processes? What kind of tourism is being promoted and how can it be conceptualized with regard to human views of the use of nature? An ecostrategic framework is presented to illustrate the essential land use choices available. Three cases of protected area designation processes are used to address the issue of tourism; the failure of the Kiruna National Park proposal and the successfully implemented snowmobile regulation area in Funäsdalen and Fulufjället National Park. The analysis shows that tourism indeed may increase local acceptance of protected areas, but how powerful this argument is depends on contextual and process factors as well.

  • 1704.
    Zackariasson, Peter
    et al.
    University of Gothenburg.
    Dymek, Mikolaj
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Media and Communication Science.
    Video Game Marketing: A student textbook2016 (ed. 1)Book (Refereed)
    Abstract [en]

    The video game industry has been one of the fastest-growing cultural phenomena of our times with market conditions that demand a specific skill set from its marketers. To a new generation of "indie gamers", being a game developer isn’t just about design and production, a successful video game demands entrepreneurial skills and astute business acumen. The creators need to know what their customers want, how to reach those customers and how to sell to them.

    Video Game Marketing: A student textbook is for development students or aspiring developers who want to know how to promote and sell the results of their efforts. This book is a much-needed guide to:

    • the essentials of marketing strategy;

    • video games as products or services;

    • marketing research for game development;

    • branding video games;

    • marketing through game: gamification, advergames.

    Replete with pedagogy to aid learning such as objectives and discussion questions for each chapter, this book is all that aspiring video game developers will need to unleash the potential of their games.

  • 1705. Zanker, Markus
    et al.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Höpken, Wolfram
    Tuta, Mario
    Müller, Nina
    Evaluating Recommender Systems in Tourism: A Web-Usage Mining Approach2008In: Information and Communication Technologies in Tourism 2008, Innsbruck, Austria, 2008 / [ed] O'Connor, Peter; Höpken, Wolfram; Gretzel, Ulrike, New York: Springer, 2008Conference paper (Refereed)
  • 1706. Zanker, Markus
    et al.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Seebacher, Alexander
    Jessenitschnig, Markus
    Stromberger, M
    An Autometed Approach for Deriving Semantic Annotations of Tourism Products based on Geo-Spatial Information2009In: Information and Communication Technologies in Tourism 2009 Proceedings of the International Conference in Amsterdam, The Netherlands, 2009 / [ed] Höpken, Wolfram; Gretzel, Ulrike; Law, Rob, Viennna New York: Springer, 2009, p. 211-221Conference paper (Refereed)
    Abstract [en]

    High quality product data is a necessary prerequisite for supporting efficient browsing and recommendation procedures on e-commerce platforms. This is especially true for the tourism domain where an abundance of information can easily overwhelm users. Although classification data such as to which category (e.g. accommodation, restaurant or sight) a tourism product belongs is usually directly available, qualitative information, such as proximity to a lake or opportunities for dining or shopping, is rarely provided in a structured way. As a consequence, users can not restrict their search on these criteria; rather, it would require costly manual information acquisition efforts. In this paper we propose a knowledge-based approach that automatically associates such qualitative concepts with tourism products based on their geographic coordinates and their spatial proximity. An initial evaluation of the approach that considered automatically generated annotations within different regions suggests that it can be used as an alternative to domain experts.

  • 1707. Zanker, Markus
    et al.
    Jessenitschnig, Markus
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Automated semantic annotation of tourism resources based on geo-spatial data2009In: Information Technology & Tourism, ISSN 1098-3058, E-ISSN 1943-4294, Vol. 11, no 4, p. 341-354Article in journal (Refereed)
    Abstract [en]

    Web 2.0 applications, now common in the tourism domain, make it easy to share travel related experiences and opinions, thus, leading to the creation of enormous amounts of user generated content. This type of tourist information must, however, be preprocessed by structuring and aggregating it in order to avoid overwhelming users. In this article we, therefore, propose a knowledge-based approach that exploits spatial proximity to annotate resources with qualitative semantic concepts for tourism products, such as proximity to a lake or opportunities for specific sporting activities. Finally, the article describes the successful prototypical implementation of the proposed technique and provides insight into a practical usage scenario

  • 1708.
    Zawar, Yannik
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sustainability in the Swedish Outdoor Clothing Industry: Interpretation, Implementation and Problems2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1709.
    Zeppenfeld, Marie Theres
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The use of social networks as marketing tool: – A cross-cultural study comparing German and Swedish consumer behavior2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1710.
    Zetterkvist, Jonas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Ottestig, Christoffer
    Hur andelen kvinnor i styrelsen och medieexponering påverkar kvaliteten i CSR-rapporter2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    CSR reporting (Corporate Social Responsibility) has become an increasingly important factor in the relationship between companies and their stakeholders. It brings an opportunity for companies to show their goodwill by providing information to stakeholders about how they work to create a positive influence on society and the environment beyond what is required bylaw. This study aims to analyze the quality of CSR reports and how it is affected. The purpose of the study is to analyze the relationships between the proportion of women in the board, media exposure and quality and also analyze whether media exposure has a mediating role in the relationship between the proportion of women and quality. The relationships are analyzedby a series of regressions for the individual variable conditions and a mediator analysis for the mediator ratio. The results of the study are based on a selection of 107 American companies and 75 European companies, showing that the proportion of women in the Board has a positive and significant relationship with media exposure and quality. Media exposure has a positive and significant link with quality and also represents a full mediator in the relationship between the proportion of women and quality. There is also a significant difference in theproportion of women in the board between companies operating in a coordinated market economy and a liberal market economy.

  • 1711.
    Zhang, Xiaomei
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sun Zis strategiska tänkande: Utveckling av managementsynsätt för att göra saker rätt2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1712.
    Zhang, Xiaomei
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sun Zis strategiska tänkande: Utveckling av managementsynsätt för att göra saker rätt2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1713.
    Zhou, Chunyan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    From a university-run enterprise to a leading group of regional IT industrial clusters: In a perspective of an academia-government-industry triple helix2012In: Technological Entrepreneurship in China: How Does it Work? / [ed] Petti, C; Ederer, M, Edward Elgar Publishing, 2012, p. 66-85Chapter in book (Other academic)
  • 1714.
    Zhou, Chunyan
    et al.
    ITHI -International Triple Helix Institute, Palo Alto, USA.
    Lundström, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The rise of social innovation parks2014In: Social entrepreneurship: leveraging economic, political and cultural dimension / [ed] A Lundström, C Zhou, Y von Friedrichs, E Sundin, Springer, 2014, p. 259-272Chapter in book (Refereed)
  • 1715.
    Zhu, Liang
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Das, Monojit
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Assessing Students' Perceptions of Service Quality in Higher Education. Students' viewpoint from Mid Sweden University2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is identify how the students at MIUN perceive the higher education service delivered and what is most important to their over-all satisfaction with that service. It is also part of the purpose to find out if there are differences in the way Swedish and international students perceive the service quality performed.

     

     

    Method: We have used a quantitative approach in our collection of empirical data. The investigation is carried out as a survey on students at Mid Sweden University (MIUN), students that were selected through the convenience procedure. The Google Drive was used as a platform for collect data, and the survey was administered using the students e-mail addresses presented on MIUN student portal. The analysis has been carried out in two steps. First, we ran a factor analysis (rotated Varimax) and extracted factors that we tested in a reliability test (Cronbach’s Alpha). The created factors were then used in the second step that was a Regression Analysis in which they served as independent variables with a quality index as the dependent variable.

     

     

    Finding: The finding indicates that the most influential satisfied factors of service quality that students perceived at MIUN is ‘teaching’ and the least influential satisfied factor that students perceived at MIUN is ‘infrastructure’. Moreover another finding indicates  that,  there  have  differences  in  perceptions  of  service  quality  between Swedish students and international students.

     

     

    Implication: The outcome of this study can be used in order to improve internal and external  quality  of  higher  education  institutions  (HEIs).  More  specifically,  the outcome can be directly used by HEIs for improving quality as perceived by students. On top of that this research provides a view of the current condition of service quality of the MIUN and offered some suggestion that would be implemented to develop service quality.

  • 1716.
    Zhu, Liang
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Das, Monojit
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Assessing Students' Perceptions of Service Quality in Higher Education: Students' viewpoint from Mid Sweden University2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is identify how the students at MIUN perceive the higher education service delivered and what is most important to their over-all satisfaction with that service. It is also part of the purpose to find out if there are differences in the way Swedish and international students perceive the service quality performed.

    Method: We have used a quantitative approach in our collection of empirical data. The investigation is carried out as a survey on students at Mid Sweden University (MIUN), students that were selected through the convenience procedure. The Google Drive was used as a platform for collect data, and the survey was administered using the students e-mail addresses presented on MIUN student portal. The analysis has been carried out in two steps. First, we ran a factor analysis (rotated Varimax) and extracted factors that we tested in a reliability test (Cronbach’s Alpha). The created factors were then used in the second step that was a Regression Analysis in which they served as independent variables with a quality index as the dependent variable.

    Finding: The finding indicates that the most influential satisfied factors of service quality that students perceived at MIUN is ‘teaching’ and the least influential satisfied factor that students perceived at MIUN is ‘infrastructure’. Moreover another finding indicates  that, there  have differences  in  perceptions  of  service  quality  between Swedish students and international students.

    Implication: The outcome of this study can be used in order to improve internal and external quality  of  higher  education  institutions  (HEIs).  More  specifically, the outcome can be directly used by HEIs for improving quality as perceived by students. On top of that this research provides a view of the current condition of service quality of the MIUN and offered some suggestion that would be implemented to develop service quality.

  • 1717.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    A spatial approach on tourists’ travel routes in Sweden2005Report (Other academic)
    Abstract [en]

    Bakgrund

    Destinationer och deras attraktioner har varit föremål för omfattande forskning. Detta gäller

    emellertid inte de olika förfl yttningar som görs under en resa. Förfl yttningarna görs inte bara

    till och från en destination, utan också på själva destinationen. Under de sista åren har så kalllade

    multidestinationsresor blivit allt populärare, där turister reser från en plats till en annan

    längs en resrutt.

    I denna studie har turisters olika förfl yttningar i Sverige undersökts. Som målgrupp har tyska

    bilturister valts, som utgör en av de viktigaste inkommande besöksgrupperna när det gäller

    fl erdagsresor. I studien ingår både turister som gör en rundresa genom Sverige, och de som

    bor på en och samma plats och gör dagsutfl ykter därifrån.

    Syfte och metod

    Syftet med studien är att undersöka hur typiska resrutter ser ut och vilka faktorer som påverkar

    dessa. Vidare analyseras turisternas resvana i Sverige samt resans längd. Även frågan om

    det fi nns återkommande resmönster, som sker oberoende av attraktionerna, belyses.

    Data har samlats in med hjälp av resdagböcker som 70-talet tyska bilturister skrev under sin

    resa genom Sverige. Varje dag skrev de ned hur långt de körde, var och varför de stannade

    och vilka aktiviteter de deltog i. Dessutom ritade de upp sin dagliga resrutt på en karta. Datainsamlingen

    gjordes under sommaren 2004.

    Resultat

    Resultaten visar att de fl esta turisterna reser enligt en viss rytm, oberoende av attraktioner som

    besöks. Antalet tidigare besök i Sverige påverkar inte den individuella rytmen. Däremot visar

    det sig att ett större antal tidigare besök i Sverige ökar benägenheten att resa längre norrut.

    Tiden som turisten spenderar i Sverige är en viktig faktor för dagliga förfl yttning. Turister

    som är i Sverige kortare tid reser inte kortare total körsträcka, utan kompenserar en kortare

    vistelsetid med längre dagliga körsträckor.

  • 1718.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Bilden av Sverige i tyska guideböcker2005Report (Other academic)
  • 1719.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Die Hansestadt Bremen als Ziel schwedischer Städtetouristen2003In: Norden, ISSN 0029-1226, no 15, p. 33-43Article in journal (Other academic)
  • 1720.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    German tourists and their use of guidebooks in Sweden2004Report (Other academic)
  • 1721.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Germans' tourist behaviour in Sweden2008In: Tourism, ISSN 1332-7461, Vol. 56, no 2, p. 143-158Article in journal (Refereed)
    Abstract [en]

    Tourism research has identified a number of factors that influence tourist behaviour, among them socio-demographic characteristics and the number of previous visits. This article argues that also tourists' spatial mobility, the time period within the holiday, the characteristics of the places visited, and the access to information act as important determinants for the level and choice of tourist activities. Focus in this analysis is lying on German car tourists in Sweden. For this study, a combination of methodologies is employed. This includes travel diaries on access to information as well as on type, place and length of activities, which were written by the respondents during their holiday in Sweden, and personal interviews, which were carried out after the respondents had returned home. Tourist behaviour was found to be similar to the respondents' behaviour at home, and place in combination with a limited time period and the absence of externally imposed routines was a major factor for this. In general, tourists took part in an activity for a relatively short period time before moving on. The level of spatial mobility was found to positively influence the level of tourist activity, and was to a great part responsible for the succession of activities. The time period within the holiday did not specifically influence activities, but so did access to tourist information, which affected the choice and duration of activities. Guidebooks were found to constitute the most important tourist information for the analysed tourist group.

  • 1722.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Guided tourism: the role of guidebooks in German tourist behaviour in Sweden2007Doctoral thesis, comprehensive summary (Other academic)
  • 1723.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Om tyskarnas kärlek till älgen2008In: Jämten 2009, Östersund: Jamtli , 2008Chapter in book (Other (popular science, discussion, etc.))
  • 1724.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Organising tourism development in peripheral areas -the case of the Subarctic network in northern Sweden2003Conference paper (Other academic)
  • 1725.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Organising tourism development in peripheral areas: the case of the Subarctic network in northern Sweden.2006In: Tourism in peripheries: perspectives from the north and south, Wallington: CABI Publishing, 2006, p. 53-68Chapter in book (Other academic)
  • 1726.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The importance of guidebooks for the choice of tourist sites: a study of German tourists in Sweden.2006In: Scandinavian Journal of Hospitality and Tourism, ISSN 1502-2250, E-ISSN 1502-2269, Vol. 6, no 3, p. 229-247Article in journal (Refereed)
    Abstract [en]

    Guidebooks contain important sources of information for travellers. It can be assumed that they influence the reader's choice of tourist sites, as a selection of tourist attractions is presented in the books. In this study, the influence of guidebooks on German tourists' choice of tourist sites in Sweden was examined. Nine guidebooks were analysed. In order to analyse the relationship between the presentation in the guidebooks and tourist journeys to these places, a comparison between presented tourist sites and accommodation statistics (for the year 2002) was accomplished. Further, the content of the presented tourist regions was analysed. The results indicate that the distance from home affects how strongly tourists are influenced by guidebooks. In addition, it was found that individually created tourist regions are regularly used in guidebooks and that a stereotype picture of these tourist regions is provided.

  • 1727.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The power over tourist information – on the selection of tourist sites in guidebooks2007Conference paper (Other academic)
  • 1728.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tourist routes: a time-geographical approach on German car-tourists in Sweden2007In: Tourism Geographies, ISSN 1461-6688, E-ISSN 1470-1340, Vol. 9, no 1, p. 64-83Article in journal (Refereed)
    Abstract [en]

    Tourism is often studied as if it was static. Yet, mobility constitutes an important part of the tourism system. The paper argues that tourists are travelling according to an individual travel rhythm, which can be defined as a travel pattern that tourists relate to, independent from the tourist sites that are visited. It was found out that there are long travel distances on the first and last day of the holiday, that mobility and stationariness are concentrated in time and that tourists along a round tour often spend the longest time in the region with the longest distance to the home region. The paper concludes that a travel rhythm exists, and that it is only partly influenced by the time the tourist spends at the destination, and the previous number of visits. Time geography was applied as underlying theory, and its use can be encouraged in forthcoming tourism studies.

  • 1729.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Turistinformationens produktion och betydelse: Forskningsrapport för Stiftelsen för kunskapsfrämjande inom turism.2007Report (Other academic)
  • 1730.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tyska bilturisters resor i Sverige: Rapport för Stiftelsen för kunskapsfrämjande inom turism.2005Report (Other academic)
  • 1731.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tyska bilturisters resrutter i Sverige: Forskningsrapport för Stiftelsen för kunskapsfrämjande inom turism.2005Report (Other academic)
  • 1732.
    Zillinger, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Who has the power over tourist information? About the selection of tourist sites in guidebooksManuscript (preprint) (Other academic)
  • 1733.
    Ågren, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Säterberg, Joel
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvalitet i CSR-rapportering, finansiell risk och finansiell prestation2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability reporting arose during the late 1980's in the context of corporate social responsibility being discussed and has ever since been steadily increasing. Today a majority of larger companies report on social, environmental and economic aspects of their business. This kind of reports is usually referred to as CSR-reports and can be seen as a tool for communicating such information to company's stakeholders. Extensive research has been carried out in this area, where researchers, among other things, sought to find out if solid CSR-work and reporting has any relationship to factors related to financial performance. This study has chosen to focus on the content of CSR-reports and measure it against financial risk and financial performance. The content of CSR-reports has been evaluated by quality, where three components were pooled for this purpose. The purpose of the study was to test and analyze the relationship between quality in CSR-reporting and financial risk. Furthermore, the study aims to test the connection between quality and financial performance, through risk. The purpose of the study was met by hypotheses being tested in a series of regression analyzes between the independent variable quality, mediator risk, as well as the dependent variable financial performance. The study's sample consisted of 182 companies, distributed among 113 US and 69 European. The result shows a significant negative correlation between financial risk and financial performance and a significant positive correlation between quality and financial performance, through risk. The results also show that no correlation between quality and financial risk can be confirmed.

  • 1734. Åhlström, Eva
    Cultural itineraries in rural areas1999Collection (editor) (Other (popular science, discussion, etc.))
    Abstract [en]

    Pleiaderna var Atlas och Pleiones sju döttrar som vi nu ser som stjärnorna i oxens stjärnbild (den sjunde stjärnan är osynlig), men Pleiaderna kan också vara betydelsen av en kreativ grupp av sju. I detta fallet är Pleiaderna ett projekt som började med en idé att bygga ett nätverk för kulturell och ekonomisk utveckling i sex glesbygdsregioner märkta av utflyttning och ekonomisk stagnation. De sex regionerna är Aude (Frankrike), Denbighshire (Wales), Friesland (Nederländerna), Galicien (Spanien), Shannon (Irland) och Västernorrland här i Sverige. Den sjunde deltagaren är ECTARC (European Centre for Traditional and Regional Cultures) som spelar rollen av den hjälpande osynliga stjärnan. ETOUR har följt projektet och bidragit till publiceringen av denna slutrapport. Projektets arbetsgrupp beslutade att man skulle fokusera på utveckling av kulturstigar i glesbygd och hur bevarande samt uppbyggnad av kulturella sevärdheter på nämnda vis kan leda till regional ekonomisk utveckling. Den här boken visar hur man har gått till väga med projektet i teori och metod. Den innehåller en djupgående beskrivning av de olika regionerna, deras olika förutsättningar och hur man med nätverkets hjälp har gått till väga. I en av bokens artiklar diskuterar Kjell-Åke Aronsson vid ETOUR, kulturturismens roll i strategier för regional utveckling. Förhoppningen är att andra, genom att läsa den här boken, ska kunna använda sig av den metod och exempel som beskrivs vid vidare kulturella utvecklingsarbeten.

  • 1735.
    Åkerberg, Annie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Ödman, Angelika
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Under ytan:Vad företagen utlovar om hållbarhetsarbete och vad de gör i verkligheten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stakeholders' demands for companies CSR are something that has become increasingly important. An increasing number of companies therefore choose to report on their social and environmental actions in order to meet society's demands and expectations. In recent years, it has also emerged how a CSR report of high quality can contribute to different benefits for the companies. Since there is no precise set of rules for the design of the CSR reports, this can affect the credibility of the report and the questioning of the companies' actual actions against society. The main purpose of this study was to analyze the relationship between the companies' integrated CSR, the quality of CSR reports and the society responsibility. The underlying purpose was to analyze whether and, if so, how the relationships differ between European and American companies when it comes to the companies' integrated CSR, thequality of CSR reports and society responsibility. The study selection consisted of 666 multinational companies, of which 637 companies (326 European and 311 US companies) met the requirements for inclusion in the study's final selection. Hypotheses were tested in a correlation analysis, regression analysis, path analysis and a t2 test. The result shows that there is a positive significant correlation between integrated CSR and the quality of CSRreports, as well as a negative significant relationship between CSR reports' quality and society responsibility. This does not contribute to a sustainable society and should therefore be reviewed by companies and brought to the attention of the stakeholders for a social change to take place. The results also show that European companies have a more integrated CSR andhigher quality of CSR reports, while American companies have a higher society responsibility. This indicates that legislation can be a contributing factor to the differences between European and American companies.

  • 1736.
    Åkerlund, Camilla
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Komponentavskrivning och dess oväntade fördelar: En kvalitativ studie inom kommunal sektor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1737.
    Ångström, Klara
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åström, Albin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Digitaliseringens påverkan på banker: En fallstudie utifrån banktjänstemäns perspektiv2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1738.
    Åsberg, Malin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hessling, Victoria
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sponsor's created value of sponsorship: An examination of the different dimensions of commitment as drivers of value creation2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 1739.
    Åslund, Andreas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åman, Lucas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvalitet i CSR-rapportering2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility has during the last 20 years grown significantly and plays an important role in companies efforts to reach out to stakeholders and provide information about their social responsibility. Today there are no rules for what the reports should contain which in some places has created questioning about its reliability and the quality of the content is not always a priority to the companies. This study has been interested in the quality of the reports defined by six components. The aim was to analyze whether there is a connection between the quality and EPS. This was tested in a structural equation model where the study´s independent variables age, media exposure and cash flow was included. An underlying aim was to analyze if there are quality differences between reports provided by European and US companies and if the quality is different between quality assured and non-quality assured reports. The study sample consisted of 179 companies spread across 67 European and 112 American. The results show a significant positive correlation between quality and EPS and age and media exposure are positively and significantly related to quality. European companies have higher quality intheir reports than US companies but there is nothing to suggest that quality assured reports have higher quality than non-quality assured reports.

  • 1740.
    Åström, Pia
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Förväntningar och utfall av revisionen i nystartade mikroföretag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Background: Since 1988, all Swedish limited companies, regardless of size have been obliged to have a qualified auditor to examine the accounts of the company. Today, Sweden is one of two countries in Europe that still has the auditing duty for small businesses. In the EU, there are provisions, which allow Member States to exempt small companies from auditing duty. Based on the exemption provisions, an investigation has been made in Sweden and an act proposal has been presented where 96.5 percent of all enterprises in Sweden can  choose if they want to be revised or not. The auditing duty's be or not to be has been discussed widely in Sweden and studies have been made concerning the relationship that the companies have with the auditor, the use of the audit and the factors that might come into play if audit is made voluntary. A focus that is not thoroughly explored is how newly established micro-enterprises view the audit duty, which leads up to the research questions.

    Research questions: What expectations had micro-enterprises on the audit and the auditor when starting their businesses? After the first audit, were the expectations of the audit and the auditor met? How will the micro-enterprises deal if the auditing duty disappears?

    Purpose: To describe newly established micro-enterprises' expectations and perceptions of the audit and the auditor, and to describe what the micro-enterprises benefit from the audit service.

    Method: To achieve the purpose of the paper, a qualitative study has been done. Data collection was done through personal interviews with five managers in micro-enterprises in Skellefteå. The interviews have been done on the basis of an interview guide. Other information was collected from articles, dissertations, printed works and homepages on internet.                   

    Conclusion: Micro-enterprises appear to be satisfied with what the auditor is performing and the majority thinks that they will keep the auditor if the auditing duty removes. Companies are demanding that the auditor will have a more advisory role. One factor, however, is the price that determines how much the auditor will be hired.

  • 1741.
    Åsén, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Corporate Social Responsibility: Hållbarhetsrapporteringens utveckling inom Svenska skogsföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1742.
    Öberg, Fernando
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Affärsmodellsinnovation i fastighetsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business model innovation is used parallel with technical development to create competitive advantage within certain line of businesses. Many business have although not yet fully embraced business model innovation as a competitive foundation and still rely on technical development of products and services. The actual concept of business models and business model innovation has many different definitions and is perceived as ambiguous. The real estate business is a traditional line of business that often rely on technical development, location of the property and rent levels primarily as the competitive factors. As other line of businesses work more with business model innovation, as the IT-business, the interest for business model innovation grows in the real estate business.The purpose with this essay is to describe and analyze business model innovation within different types of real estate companies. Furthermore it’s investigated how companies within the real estate business today defines and uses business models.The study is based on a qualitative method whereof interview studies have been performed on different types of real estate companies. Primary data consists of interviews with 11 representatives from ten different real estate businesses. The result from the interviews have passed a thematic analysis to showcase eventual patterns in the answers from the interviewees.The definition of business models amongst the real estate companies was varying but all of them approached a definition that describes how a company works or creates profitability. None of the interviewees used business model innovation in a structured manner via for example a framework. The real estate companies on firsthand used technological development when innovating and not business model innovation.

  • 1743.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Långsiktigt värdeskapande2017In: Hållbarhetens många ansikten: samtal, forskning och fantasier / [ed] Edith Andresen, Gustav Lidén, Sara Nyhlén, Sundsvall: Mid Sweden University , 2017, p. 135-135Chapter in book (Other academic)
  • 1744.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Mer information i revisionsberättelsen: ett senfärdigt steg i rätt riktning2007In: Balans, ISSN 0346-8208, Vol. 33, no 12, p. 6-7Article in journal (Other scientific)
  • 1745.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Motstridiga intressen hot mot revisionens möjligheter2007In: Balans, ISSN 0346-8208, Vol. 33, no 4, p. 41-43Article in journal (Other scientific)
  • 1746.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Perspektiv på revision: tankemönster, förväntningsgap och dilemman2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted.

    The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects.

    The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing.

    Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

  • 1747.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionen når inte sin potential. 2006In: Intern revision, ISSN 1401-8950, Vol. 6, no 3, p. 30-31Article in journal (Other (popular scientific, debate etc.))
  • 1748.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers perspektiv på revision: En fråga om att följa upptrampade stigar2004Licentiate thesis, monograph (Other scientific)
  • 1749.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The behavioral impact of external and internal factors on SME loan assessments2017In: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control, Routledge, 2017, p. 334-354Chapter in book (Other academic)
  • 1750.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Är det viktigare för revisorer att göra saker rätt än att göra rätt saker?2005In: Uppdrag revision: revisorsprofessionen i takt med förväntningarn, Stockholm: SNS förlag, 2005, p. 61-79Chapter in book (Other academic)
3233343536 1701 - 1750 of 1764
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