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  • 251.
    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
  • 252.
    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.

  • 253.
    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
  • 254.
    Carnerud, Daniel
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Engineering and Sustainable Development.
    Design och effektmätning av en kulturbyggande måltidsupplevelse inom ett livsmedelsproducerande företag2012Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this paper is to apply appreciative inquiry, an action research theory and method, to the design of a dining experience with the goal of increasing employee awareness of what evokes pride at the workplace, inspiration for cooking as well as courage and what causes people to dare to try new products and approaches. A further aim was to develop a measurement tool that evaluated the initiative and mapped the employees' thoughts and feelings. Finally, the purpose of the essay was to evaluate what it was in the dinner invitation that aroused interest and curiosity, and what got people to sign up to attend the event.

    Design/methodology/approach: The work is a case study and was based on action research theory and -methodology with a specific focus on appreciative inquiry. As the work has been closely linked to the development of a dining experience inspiration and knowledge also derived from the food and meal industry.Findings: A new dining concept was developed and presented. Since the designed dining experience merges appreciative inquiry and culinary arts, it has been named appreciative dining. A case study of how the concept can be tailored to a specific organization's needs and wishes has been carried out. The results show that a stronger emphasis on one of the Total Quality Management values, in this case committed leadership, does not compensate neglect of other values. Instead, the study indicates that there must be a balance between the fundamental values embodied in Total Quality Management to successfully develop services and change efforts like appreciative dining. The study also emphasizes the importance of putting customers, employees, in the limelight when planning and implementing change initiatives.

    Originality/value: The study's originality and value lies primarily in the multidisciplinary approach applied where knowledge and experience in quality management and culinary arts have been combined with the ambition to develop a new type of dining experience.

    Suggested further research: In Sweden there is a lack of scientific research at the postgraduate level concerning appreciative inquiry and how the theory and method are applied in the country, as well as the actual results and outcomes it produces. All types of studies designed to shed light on these issues are therefore of great value because they would help us to better understand if, when and why appreciative inquiry is effective. For the culinary arts this study can provide inspiration for research into ways of which culinary experiences can be designed to create high-quality meetings, connections and conversations.

  • 255.
    Carnerud, Daniel
    et al.
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Quality Management and Mechanical Engineering.
    Jaca, Carmen
    Universidad de Navarra, TECNUN, San Sebastian, Spain.
    Bäckström, Ingela
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Quality Management and Mechanical Engineering.
    Kaizen and continuous improvement – trends and patterns over 30 years2018In: The TQM Journal, ISSN 1754-2731, E-ISSN 1754-274X, Vol. 30, no 4, p. 371-390Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to depict how Kaizen and continuous improvement (CI) are represented in scientific journals focusing on quality management (QM) from the 1980s until 2017. Additionally, the study aims to examine how Kaizen is studied and described and how the relationship between Kaizen and CI is portrayed. Design/methodology/approach: The study applies a mixed methods approach to search for tendencies and outlines concerning Kaizen and CI in four scientific journals focusing on QM and two focusing on OM. The data set contains entries from 1980 until 2017, which makes it possible to depict how Kaizen has evolved over more than 30 years. Findings: The findings show that Kaizen and CI attained special interest in the mid-1990s, after which interest appears to have decreased. However, the findings imply that a regenerated interest for the areas spiked post 2010. In addition, the results indicate that Kaizen is on the one hand accepted by one part of the management community but on the other hand completely ignored by the rest. Finally, the data illuminate a need to strengthen and clarify Kaizen’s theoretical basis and its relationship to CI. Practical implications: If an aspiration exists to increase the success rate of Kaizen implementation, the results from the study highlight the need to address and clarify epistemological, terminological and theoretical issues. Originality/value: Prior data mining studies pinpointing how Kaizen and CI have evolved over the last 30 years appear not to exist. 

  • 256.
    Carrington, Thomas
    et al.
    Stockholm Univ, Stockholm.
    Johansson, Tobias
    Örebro Univ, Örebro.
    Johed, Gustav
    Stockholm Sch Econ, Stockholm.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*2019In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed)
    Abstract [en]

    Based on an analysis of questionnaire data from a large sample of certified auditors, we examine how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominantly served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.

  • 257.
    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
  • 258.
    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)
  • 259.
    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.

  • 260.
    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)
  • 261.
    Caust, Therese
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Theoander, Christina
    Elektronisk ingivning ur ett företagarperspektiv: en kvantitativ studie om elektronisk ingivning av årsredovisningshandlingar2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Problem Discussion: In Sweden today there is close to 320 000 registered companies which are obligated to generate their annual report at the end of the financial year. This is followed by the requirement to submit the complete document to the Swedish Companies Registration Office (SCRO), who since 2006 offers the possibility to submit the document digitally. The possibility offers not only a benefit due to a simplified administration but also an assurance to a major part of the inaccuracies that are confirmed when submitted traditionally. Regardless of the benefits there are only 17 companies who up to marsh 2008 have used the service provided, which leads to the following concerns: Why is the service not being used; What is the general opinion about electronic submission and also; What gains can be made available for companies who submit their document electronically?

     

    Purpose: The intention whit this study is to explore the attitude towards submitting the annual report electronically involving the companies who hold the key requirements to be able to use the service and in the process we will aspire to address the arguments of the study.

     

    Methodology: By the use of a systematic random selection we have singled out the companies that haven’t used the service up till today. These companies have been ordered by the number of employees where 50 in the workforce was the interception. In total there were 50 companies that were interviewed, who together substantiate a normal spread of the results. Nearly the complete set of companies among the ones who have used the service where interviewed, with a slight reduction due to delisted companies.

     

    Analysis and Conclusions: The results reveal affirmation to the fact that a substantial part of the companies are not aware of the diverse way to submit the annual report. The marketing efforts made by the SCRO have not accomplished the intended objective, furthermore have the weak contribution of information by the accountants played a major role by not distributing their insight about the service. Some resistance regarding the development process was uncovered among the companies that have become aware of the service. The benefits provided when using the service have gone unnoticed and to some extent the procedure are perceived to demand too much effort. Merely a few acknowledgements have been made to the benefits, for instance increasing flexibility and a simplified flow of information.

     

    The users are generally content with the service and the intentions among them are to submit their document again. However have some criticism regarding the security and the integrity of the electronic identification been identified and complications in the submission process are pointed out in addition to previous issue.

  • 262.
    Chekalina, Tatiana
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    A Meta Comparison of Emprical Brand Metrics and Models for Tourism Destinations2009In: Proceedings of the 3rd International Conference on Destination Branding and Marketing / [ed] Leonardo (Don) A.N. Dioko and Xiang (Robert) Li, Macao SAR, China: Institute For Tourism Studies , 2009, p. 130-141Conference paper (Refereed)
    Abstract [en]

    The concept of customer-based brand equity (CBBE) and related measurement issues have recently attracted significant attention in tourism research (Pike, 2009; Boo et al., 2009). However, the complex and multi-dimensional nature of tourism destinations challenge the traditional approach towards the brand, its constructs (e.g. awareness, image, quality, loyalty, etc.) and measurement scales. Nevertheless, a number of empirically validated destination performance models found in the recent tourism literature share many similarities with the CBBE model in terms of structure and employed survey-based metrics. The aim of this study is to conduct a meta-comparison between a set of destination performance models and the CBBE model proposed and verified in a tourism destination context by Boo et al. (2009). The proposed comparison framework grounded in marketing and tourism literature is utilized in order to deduce a parsimonious and comprehensive set of destination brand metrics, relevant model dimensions, as well as empirically validated causal relationships.

  • 263.
    Chekalina, Tatiana
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Lexhagen, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    A value co-creation perspective on customer-based brand equity model for tourism destinations: A Case from Sweden2014In: Finnish Journal of Tourism Research (Matkailututkimus), ISSN 1796-1300, Vol. 10, no 1, p. 8-24Article in journal (Refereed)
    Abstract [en]

    This study aims at contributing to the development of the customer-based brand equity (CBBE) concept in a tourism destination setting by taking into account the value-co-creation approach. The components of the proposed model consist of the customers’ evaluation of the destination promise in terms of transforming tangible, intangible and social destination resources into tourists’ value-in-use. Moreover, destination brand awareness affects the evaluation of the destination promise, which, in turn, determines tourists’ behavioural intentions towards the destination. By implementing a web survey and using a linear structural equation modelling approach, the proposed model is empirically validated for the Swedish mountain destination of Åre. Results particularly show the significant contribution of customer benefits and value for money to create destination loyalty. The paper demonstrates that by monitoring unique destination and tourist-specific experience dimensions, destination management can control both the value-in-use for a customer and customer loyalty, thereby upgrade and evaluate its marketing strategy, and, finally, discover promising innovation potentials for highly experiential tourism products.

  • 264.
    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.

  • 265.
    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
  • 266.
    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.

  • 267.
    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.

  • 268.
    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
  • 269.
    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
  • 270.
    Crawford, Jason
    et al.
    Uppsala universitet, Företagsekonomiska institutionen.
    Kashyap, Shruti
    Uppsala universitet, Företagsekonomiska institutionen.
    Nilsson, Fredrik
    Uppsala universitet, Företagsekonomiska institutionen.
    Stockenstrand, Anna-Karin
    Uppsala Universitet.
    Tirmén, Marcus
    Uppsala universitet, Företagsekonomiska institutionen.
    Accounting and control in banks: A literature review2017In: Bank Regulation: Effects on Strategy, Financial Accounting, and Management Control / [ed] Anna-Karin Stockenstrand, Fredrik Nilsson, New York: Routledge, 2017, 1, p. 15-63Chapter in book (Other academic)
  • 271. Cunnigham, M
    et al.
    Ford, D
    Håkansson, Håkan
    Hallén, Lars
    Johanson, J
    Introduction,An interaction approach; Methodology1982In: International marketing and purchasing of industrial goods: An interaction approach, Chichester: Wiley , 1982, p. 406-Chapter in book (Other academic)
  • 272.
    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.

  • 273. Czemik, Thorsten
    et al.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Test market Studies for Email Marketing: An Alpine Hotel Case Study2008In: 4th Int. Conference: An Eterprise Odyssey: Tourism, Governance, and Entrepreneurship, University of Zagreb, Faculty of Economics, June, 2008 / [ed] Galetić, Lovorka & Čavlek, Nevenka, Zagreb: Faculty of Economics & Business, University of Zagreb , 2008, p. 1414-1425Conference paper (Refereed)
    Abstract [en]

    The goal of the paper is to optimize the design of Email-Marketing campaigns for hotel companies on the base of a test market approach. For this aim first, a fractional-factorial design is employed to reduce the amount of test variables related to different versions of Email campaigns. Secondly, based on the Email Marketing Response Model proposed by Rettie and Chittenden (2002) a logistic regression is performed to identify the influence of the proposed variables on the click-through rate. Finally, the obtained results and further research questions are discussed.

  • 274.
    Dahlberg, Malin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Elmroth, Sofia
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kapitalstrukturfaktorer inom restaurangbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 275.
    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.

  • 276.
    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:

  • 277.
    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
  • 278.
    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
  • 279.
    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
  • 280.
    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.

  • 281.
    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.

  • 282.
    Dalborg, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    von Friedrichs Grängsjö, Yvonne
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Supportive measures to promote the establishment of companies2005In: The 18th Scandinavian Academy of Management, 2005Conference paper (Other academic)
  • 283.
    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)
  • 284.
    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.

  • 285.
    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.

  • 286.
    Dalin, Rolf
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media.
    Halvtidsutvärdering av Mid Sweden Office2006Report (Other scientific)
  • 287.
    Dalin, Rolf
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media.
    Hållbarhetsaspekterna som restriktioner2006Report (Other scientific)
  • 288.
    Dalin, Rolf
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media.
    RTP: Analys av projektdatabasens användbarhetanvändbarhet för att följa upp fördelningen av projekt och projektmedel över tillväxtprogram¬mets insatser, åtgärder och mål, över kommuner och för hållbarhets-bedömningar.2006Book (Other scientific)
  • 289.
    Dalin, Torbjörn
    et al.
    GS - The Swedish Union of Forestry, Wood and Graphical Workers, Sweden.
    Stage, Jesper
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The effects of capital income taxation on wage formation2011In: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 113, no 2, p. 186-188Article in journal (Refereed)
    Abstract [en]

    In this paper, the effects of capital income taxation on wage formation are studied using OECD data. The results indicate that a rise in the tax rate on capital income will reduce real wages and increase employment.

  • 290. Damgaard, T.
    et al.
    Hallén, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Spencer, R.
    Coordinating supply chains, interfacing production networks, and creating markets: the case of global integrators and sourcing in China2005In: Proceedings of the 21st IMP-conference, Rotterdam, September 1-3, 2005, 2005Conference paper (Other scientific)
  • 291.
    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
  • 292.
    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
  • 293.
    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
  • 294.
    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
  • 295.
    Danielsson, Åsa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sjölund, Tony
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    En rättvisande bild: - vad innebär det för svenska företag?2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [en]

    The development of accounting is distinguished by two different accounting traditions, the Anglo-Saxon and the Continental European tradition. They have taken different directions since they are founded on different legal systems. In order to harmonize accounting between the member states the EU has issued a number of Directives on Company Law. The most fundamental is the Fourth Directive. It contains a requirement that the annual accounts shall give a true and fair view of the company's assets, liabilities, financial position and profit or loss. Since there is no definition of the meaning of ”a true and fair view”, the interpretation has come to vary among the member states. As Sweden entered the EU, the requirement of a “true and fair view” was implemented in Årsredovisningslagen (the Annual Accounts Act). The purpose of this thesis has been to, in the light of the different accounting traditions, describe and analyze how the concept of ”a true and fair view” is interpreted and applied by Swedish companies. To do this a qualitative method has been used. We have conducted a survey among companies and an interview with an auditor. The results show, among other things, that the companies and the auditor interpret “true and fair view” unanimously, despite the lack of a definition. The interpretation corresponds well to how the requirement is described in Årsredovisningslagen. We can see ”true and fair view” as an objective for the annual accounts which can be achieved by complying with laws, recommendations and “good accounting practice”.

  • 296.
    Danso Faal, Awa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Larsson, Sandra
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Storytelling as a marketing, leadership and communication tool.: A discussion and analysis of the need for stories in today´s organization.2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 297.
    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
  • 298.
    Daub, Anna-Katharina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How sports events can have a long-term impact on a destination´s image: A case study of the IBU Biathlon World Championships 2019 in Östersund2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 299.
    Daud, Usman
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Schmudde, Ulrich
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The launch of small enterprises’ products into new markets by effective marketing mix: A case study approach based on the analyses of the German market for the innovation of a Swedish entrepreneur2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 300.
    Daunfeldt, S. -O
    et al.
    Department of Economics, School of Technology and Business Studies, Dalarna University, SE-791 88 Falun, Sweden.
    Elert, N.
    Department of Economics, Örebro Universit, SE-701 82, Örebro, Sweden.
    Lang, Åsa
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Does Gibrat's law hold for retailing?: Evidence from Sweden2012In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 19, no 5, p. 464-469Article in journal (Refereed)
    Abstract [en]

    Gibrat's Law predicts that firm growth is a purely random effect and therefore should be independent of firm size. The purpose of this paper is to test Gibrat's law within the retail industry, using a novel data-set comprising all surviving Swedish limited liability companies active at some point between 1998 and 2004. Very few studies have previously investigated whether Gibrat's Law seems to hold for retailing, and they are based on highly aggregated data. Our results indicate that Gibrat's Law can be rejected for a large majority of five-digit retail industries in Sweden, since small retail firms tend to grow faster than large ones. © 2012 Elsevier Ltd.

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