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  • 301.
    Grönlund, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hallgren, Sandra
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karismatiskt ledarskap, klientidentifikation och revisorers oberoende2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Auditorsʹ professional assume that they provide an independent perspectiveon corporate and it´s profession has served as a third, independent party. Aclose relationship between auditor and client advocate within the profession.It is considered necessary to carry out an effective and efficient audit.However, there is a risk that these relationships become too intimate andaffect auditorsʹ independence. Previous research has shown that closerelationships between auditors and clients have done auditors are more likelyto identify with their clients. With a higher clientidentification increases thelikelihood that the auditor in his audit avoids reporting bugs. At an audit, theauditors and the client by the close relationship that arises, can perceivethemselves as a one group. Individuals identify with different types of groupswith different properties and then seeks to strive for these characteristics. Thesupporters sense of a collective identity can be influenced by charismaticleadership. The purpose of this study is to describe and analyze the potentialrelationship between charismatic leadership, auditor independence andclientidentification. To answer the purpose was an e‐mailbased survey wasselected. The sample of 3772 individuals who recived the survey was basedon FARʹs membership directory of Certified Public Accountants. The answersobtained through this e‐mail survey formed the basis for the analysis andconclusion. Response rate was low, which means that the results found in thisstudy should be interpreted with caution, and thus can not any generalconclusions be drawn. Our results demonstrate that certain factors out thecharismatic leadership has an impact on both the auditorsʹ client identification and also their independence.

  • 302.
    Gunnholt, Olle
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Karlsson, Marcus
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rådgivning och revision: Revisorers syn på oberoende och självständighet vid rådgivning2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 303.
    Guo, Huijuan
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Huang, Xin
    Xian Jiaotong Liverpool Univ, Suzhou 215123, Peoples R China..
    Craig, Paul
    Xian Jiaotong Liverpool Univ, Suzhou 215123, Peoples R China..
    Factors Influencing the User Acceptance of Alipay2015In: PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON ECONOMY, MANAGEMENT AND EDUCATION TECHNOLOGY, 2015, p. 344-347Conference paper (Refereed)
    Abstract [en]

    This study looks at factors that influence user adoption of third-part-payment systems such as Alipay and PayPal. A research model and five hypotheses are proposed based on the Unified Theory of Acceptance and Use of Technology (UTAUT). These relate different factors to user adoption and form the basis of a survey which we present to a sample of 207 Chinese consumers. Our hypotheses are tested using a paired t-test with results revealing that, social influence, performance expectancy and facilitating conditions are the factors most likely to affect user adoption.

  • 304.
    Gustafsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kommunikation och pedagogiskt ledarskap i den svenska skolan: - en kvalitativ studie med rektor och lärare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 305.
    Gustafsson, Daniel
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Wilhelm
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Goodwill och övriga finansiella faktorers samband med börsvärdet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting is an important function in a society that distributes financial information from companies to its interested party. In 2005, Swedish listed companies transferred from historical acquisition value to fair value valuation of assets. It has contributed to changes in the way of accounting and the academic societies are disagreeable if it has improved or worsened the financial information. Previous studies have shown that the financialinformation affects the company's market capitalization, and these have specifically reviewed certain balance sheet and income statement items. A balance sheet item that has been discussed is goodwill, since fair value recognition has impaired the valuation of this asset as it lacks an active market and thus a market value.One purpose of this study was to describe and analyse the relationship between the market capitalization and the financial factors total assets excluding goodwill (TTEGW), goodwill, goodwill impairment and profit. An additional purpose was to describe and analyse the relationship between goodwill and the other financial factors. The study data is from annualreports between the years 2005-2016 and the study was a total survey of the large cap list on the Stockholm stock exchange. The quantitative data collected was compiled in Excel and analysed with the statistical program SPSS through a regression analysis.Based on the purpose, seven hypotheses were formulated and the result provides support for five of these. The study was able to confirm that goodwill and profit are related to market capitalization, and goodwill has a connection with TTEGW, goodwill impairment and profit. The hypotheses rejected were TTEGW and impairment of goodwill related to market capitalization.

  • 306.
    Gustafsson, Victor
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Artificial intelligence effect on jobs in the financial sector2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 307.
    GUYOT, JIMMY
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Reformation of the International Financial System after the financial crisis2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 308.
    Gälliner, Cecilia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Jakobsson, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Organisationskultur som framgångsfaktor: En studie kring organisationskulturens konkurrensfördelar inom bank- & revisionssektorn2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 309.
    Gärdin, Magnus
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Peyronson, Carl-Johan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nyckeltalens roll i kreditgivningsprocessen: Hur ser sambanden ut mellan olika nyckeltal och skuldräntan för mindre svenska aktiebolag?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 310.
    Güneyli, Can
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Gay Consumer Behavior and Smartphone Purchase Behavior2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 311.
    Haglund, Amanda
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lindgren, Elin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur revisorers val av förhandlingsstrategi påverkas av klient- respektive professionsidentifikation samt erfarenhet av revision2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Independence Standards Board has identified the close relationship between auditors’ and their clients’ as one of five threats to auditor independence. However, knowledge about the client is necessary for the auditor in order to understand the client well enough and in order toperform an effective audit.

    Regardless of how the relationship between the client and the auditor looks, the parties will encounter situations when their reporting objectives are significantly different, which may force them to negotiate with each other. These negotiations are an ongoing process and have a great impact in auditing. The relationship between the auditor and the client is a concernduring negotiations because the auditor may identify with their client and therefore be more likely to compromise on clients' accounting choices. Auditors who identify themselves closer to their profession however, are less likely to compromise and adapt to their client's wishes since there is no research on how auditors' choice of negotiation strategy is affected by theauditor's identification with the client or the profession, the purpose of this study is to investigate whether identification with the client and identification with the profession gives rise to different negotiation strategies and if the experience of auditing influences the choice of strategy. The study also aims to examine which of the given negotiation strategies Swedish auditors use when there is disagreement with the clients.

    To answer the study's aim a total of 3772 questionnaires were sent out to qualified auditors inSweden and we received 233 responses. The questionnaires contained questions about theprofession, the client, negotiating strategies, and background information of the auditor. These questions formed the base of the study's analysis and conclusion.

    The results indicate that auditors are generally neutral to identification with the client and the profession. Further, we can see that the contending strategy was the strategy mostly used by auditors and that the conceding strategy was the strategy that was used the least. Based on the results it shows that the auditors who identify with the client is more likely to use a conceding and compromising approach, while identification with the profession meant that the auditors chose to adopt the strategy to expand the agenda of issues. Auditors experience proved not to be an explanation for the use of any of the specific strategies. Based on the results, we can conclude that there is a weak influence on the choice of negotiation strategy when the auditors identify with either the client or the profession, and that experience did not affect the negotiation strategy the auditors used. The low response rate of 6.2 percent means that the results must be interpreted with cautiousness.

  • 312.
    Haglund, Niklas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hulinder, Per
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lättade jävsregleringar som underlättar kombiuppdrag: Ett hot mot revisionskvaliteten?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: Combined accounting and auditing assignments could facilitate cooperation between auditors and companies, while making both time and financial profit possible. At the same time, the changes could cause a general doubt to the audit industry and its methodsPurpose: The purpose is to describe and analyze how auditors in Sweden consider that the quality of audit in terms of independence and reliability would be affected by possible easing of java rules for combo assignments.Method: The study has been conducted with a quantitative method. A web-based survey was sent to authorized and authorized accountants in Sweden where questions were based on the purpose. The performances were tested by a qualified majority.Conclusions: The view on eased adjustments of bias and combo assignments is positive among auditors in Sweden. Changes could cause an independent threat, but would be positive for the ability to produce reliability and high audit quality.

  • 313.
    Hahne, Matilda
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjögren, Josef
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    How has the Swedish tax on waste affected jobs within the circular economy?: A quantitative study on how the Swedish waste tax has affected the share of people employed in the recycling industry in Sweden.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The use of resources is growing while the supply of resources may be waning out. This has made the European Union and Sweden interested in making the move towards a more circular economy. Landfilling is connected with a use-and-discard, or linear, economy. The waste tax, or tax on landfilled waste, was introduced in Sweden in 2000 in order to deal with landfilling. In this paper we want to look at the effect of this tax on a circular economy indicator. Using data collected between 1998 and 2007 this paper aims to examine the effect that the waste tax has had on the share of people employed in the recycling industry. Our theory is that with increasing costs for landfilling, recycling becomes a relatively cheaperoption, raising the levels of recycling, which raises the labour demanded for recycling companies, increasing employment. This theory is tested through the use of OLS regressions. The results support the theory that an increase in the tax on waste increases the share of people employed in the recycling industry.

  • 314.
    Hall, Stephen
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Mankonen, Jill
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Town center attractiveness: A study of service quality in town centers2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Town centers are the heart of the city and play an important role as service providers to the visitors who come and consume town center services and experiences. To create positive experiences and attractiveness for town centers, it is crucial for town center management and stakeholders to acknowledge service quality as an important part of the town center. In service quality literature, the town center is underexplored as a service quality setting. This study examines service quality in town centers by conducting a literature review, qualitative research, quantitative research, and implements this to a case study. Through an exploratory factor analysis, the findings show a different model than the proposed model which was based on the literature and qualitative research. New service quality dimensions are identified, confirming the need to measure service quality specific to the town center setting. Based on the new dimensions, a conceptual model of town center service quality is established. Based on the findings; implications for creating positive town center attractiveness and future research are discussed.

  • 315.
    Hallen, Felicia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Challenges in the Fair Trade Apparel Industry: Deduction of Case Study Based Marketing Suggestions2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 316.
    Hallström, Richard
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Wigenborg, Gustav
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationen mellan växelkurser och avkastningar på börsen: En kvantitativ studie av svenska branschindex och växelkurser2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The volatility of exchange rates has increased significantly since the introduction of floating exchange rates. The increased volatility has increased the risk for companies making international investments, which also affects investors in the domestic stock market. The purpose of this study was to investigate the relationship between changes in the Chinese yuan, the Danish krone, the euro, British pound, the Norwegian krone, US dollar and Russian ruble against the Swedish krona and returns in the Swedish industry indices Energy, Financial Services & Real Estate, Vehicles & spare parts, Health Care, Industrials, Consumer Services, Consumer Goods, Utilities, Food, Materials, Travel & Leisure, Technology and Telecoms.A quantitative analysis was conducted of the changes in exchange rates and changes in industry indices during the period 2005-01-01 to 2014-12-3. The results showed that there is a significant relationship between exchange rates and the industry indices in 46 of 91 possible combinations, where the effect differs in size and direction, positive or negative.The results are consistent with several previous studies, and demonstrate the importance of understanding the relationships existing between exchange rates and share prices when investing in the Swedish stock market.

  • 317.
    Hameed, Saif
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Porovic, Robert
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Avskedande och uppsägning: Vad krävs för att säga upp eller avskeda en arbetstagare?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 318.
    Hammad, Sergul
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Prisutveckling på Sveriges bostadsmarknad: En kvantitativ studie om prisutveckling på bostadsmarknad och dess samband till reporäntan, hushållsinkomst samt arbetslöshet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En kraftig prisutveckling har upplevt på bostadsmarknad i Sverige sedan 1990- talet. Det har lett till en bostadsbubbla under början av samma period. Eftersom det är högt aktuellt ämne har jag valt att skriva min uppsats om prisutvecklingen och risken för bostadsbubbla på bostadsmarknad i Sveriges tre största städerna nämligen Stockholm, Göteborg och Malmö. Studien består av två delar, den första delen handlar om tre fundamentala faktorer som tros ha påverkat prisutvecklingen. I denna del undersökningen görs med hjälp av en regressionsanalys. Den andra delen handlar om fundamentala faktorer som kan ha skapat en bostadsbubbla i de tre städerna.Syftet med studien är således att undersöka de tre fundamentala faktorerna ” hushållens disponibla inkomst, reporänta och arbetslöshetsnivån” som kan ha påverkat prisutvecklingen. Det andra syftet med undersökningen är om prisutvecklingen har lett till att skapat en bubbla på bostadsmarknad. Riskerna för bubbla kommer att undersökas genom att ta hjälp av tidigare undersökningar.Denna rapport avgränsas till de tre största städerna i Sverige ”Stockholm, Göteborg samt Malmö”. Data för regressionsanalysen sträcker sig från 2005 till 2016.Resultaten i denna studie som jag har tagit reda på om de höga fastighetspriserna kan förklaras av att det föreligger en bostadsbubbla i de tre länen som ingår i studien, eller om de höga bostadspriserna går att anknyta till fundamentala faktorer. Det slutgiltiga resultatet visar på att de stigande bostadspriserna i Stockholms län, Göteborgs län grundar sig i fundamentala faktorer, såsom det låga ränteläget, ganska lågt utbud på bostadsmarknaden samt en ökande efterfråga på bostäder. Men enligt regressionsanalysen hittade jag ingen förklaring som grundar sig i fundamentala faktorerna till prisutvecklingen i Malmö. Därmed anser jag alltså att det inte föreligger en bostadsbubbla i varken Stockholms län eller Göteborgs län enligt resultat från teorin och tidigare studier.

  • 319.
    Hammarfjäll, Ralf
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rönström, Johan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Jobbskapande: En empirisk studie av sju variablers inverkan på sysselsättningen i mikro- och småföretag2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen var att hitta faktorer som påverkar sysselsättningen i mikro- och småföretag. En kvantitativ metod med ett deduktivt angreppssätt användes. Efter en genomgång av tidigare forskning valdes sju variabler ut. Utifrån dessa variabler formulerades hypoteser för att undersöka dess inverkan på sysselsättning. Informationen som användes inhämtades från databasen Affärsdata. Sekundärdata från 1926 svenska aktiebolag med 1 - 49 anställda hämtades. En multipel linjär regressionsanalys användes tillsammans med en korrelationsanalys för att se vilket samband de oberoende variablerna hade med den beroende variabeln, antal anställda. Resultatet visade att de tre variablerna storlek, ålder och kortfristiga skulder hade en positiv inverkan på sysselsättningen. Lönekostnad per anställd var den enda variabel som uppvisade ett negativt samband med antal anställda medan likviditet inte påvisade någon relation. För soliditet och långfristiga skulder uppvisades värden som det inte gick att dra några slutsatser ifrån.

  • 320.
    Hammargren, Emma
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Mångfald - En undersökning av etnisk mångfald inom Sundsvalls storbanker med fokus på attityder och arbetsmetoder2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Swedish population's origin has changed drastically over the past fifty years and the proportion of foreign-born people has increased. This has started strong debates regarding racism and how diversity should be handled when it was discovered that discrimination on grounds of origin and skin color have created an exclusion for immigrants in Sweden. The aim of this thesis was to get a picture of the banks work with ethnic diversity and how theattitude was towards diversity in the bank offices in Sundsvall. Interviews were conducted with a total of ten employees in Sundsvall from Nordea, Handelsbanken, Swedbank, SEB and Danske Bank, focusing on the organizations diversity work and the employee’s attitudes towards diversity in the workplace.Through the interviews, it was found that the banks have made the most of diversity regarding gender and ages in the workplace, but the work with the ethnic diversity has not progressed as far. Today the banks diversity work is focused on education of employees and not on how to work according to diversity, the work on the substance in question is not very active. All banks have basically a positive approach to ethnic diversity and the benefitsdiversity can bring to the organization. These benefits include, innovation, communication, creativity, and even improved collaboration, decision- making, problem solving, but also increased market share, higher profits and productivity.Many of the banks indicated awareness of the diversity issue in the recruiting of new employees, but consider that they are not really capable of meeting the societal diversity. The main cause is the fact that there is not enough diversity among the employees at the banks. The main issue that was highlighted was that the banking business can’t meet all language groups and those certain groups of customers are lost. This is an aspect that may becontributing to some ethnic groups fall outside society, because of limited language skills, do they not have the same opportunities to, for example, seek loans to start their own business. This is an aspect that emphasizes the importance of banks raising the question regarding ethnic diversity within organizations to address the fact that potential customers in the currentsituation may be overlooked.

  • 321.
    Hamrin, Sophia
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Citizen turned Customer: An exploration of a successful public sector innovation2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Innovations within the public sector has been emphasized recently, as change occur rapidly in today’s society. In order for the organization to overcome the pressure these changes can create, it is necessary for them to gather new insights quickly and also use the new knowledge to become more effective. Otherwise, the organizations existence could be in danger. Through embracing the concept of a learning organization that facilitates creativity, innovations can be created. Earlier research has focused to a great extent on innovations within the private sector. Therefore, to understand how innovations prosper within a public organization’s, this study investigated a Swedish public organization transition towards becoming customer oriented. The emphasis was laid upon the manager’s experience and implementation of the innovation. Through semi-structured interviews, the study found that this process has taken many years. The managers have focused on communication in order to implement the customer orientation, as this change was a planned process. The managers also stated to have great autonomy in the way that they work, which creates a flexibility both for the managers and employees. Furthermore, empowerment was emphasized. Lastly, suggestion for future research was discussed, e.g. to study different viewpoints regarding the implementation of an innovation in a public sector organization together with participant observations.

  • 322.
    Hanhirova, Alex
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Konsumenters riskuppfattning vid användande av Swish2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 323.
    Hanke, Lisa
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The Influence of Humor Types on the Perception of Humorous Commercials: A Demographic Perspective2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 324.
    Hanses, fredrik
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Stenvall, Daniel
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisorns oberoende: Skillnader i revisorns oberoende mellan små och stora revisionsbyråer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 325.
    Hansson, Elin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sandberg, Sebastian
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisorns relation till kunden inom en komplex verksamhet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    By law, the auditor must take an independent position. At the same time he must work closely to the client to create an understanding for the clients business. To be independent and at the same time work closely with the client, forms a difficult balancing act for the auditor. We imagine that this balancing act may be more difficult while working with complex businesses.

    In a complex business, the products represent the complex element. A complex product is fairly rare and consists of numerous components from different technologies. Products within these businesses are hard to create the necessary competence about and should therefore be hard to value for someone outside the organization, which may make the review work more time- and resource consuming.

    Auditor independence is a well explored area, though we have not found any research that specifically studies auditors’ work towards complex businesses. Thus, is our purpose for this study to describe and analyze how auditors try to build relationships to and handle the question about independence with clients within complex businesses, and compare this to non-complex business. Furthermore, the study aims, from an auditor’s perspective, to analyze the auditors’ analysis models sufficiency.

    To be able to answer this studies purpose, we have performed five interviews of a qualitative nature, with auditors working in agencies known as the Big Four. The results of the study indicate that differences in creating relationships to complex and non-complex businesses may exist. It considers being more time consuming working with complex businesses. The study also indicates that the independence could be threatened in a greater extent in the work against more complex businesses, where a closer contact is required. The respondents also mean that auditors’ analysis model is a sufficient instrument to ensure their independence. However, according to one of the respondents, the study indicates that situations may arise where treats to the independence falls outside the analysis models framework.

  • 326.
    Hansson, Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lindborg, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kundens uppfattning av kvalitet på redovisningstjänsten: En jämförelse mellan auktoriserade och ej auktoriserade redovisningsbyråer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 327.
    Hansson, Sanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Mannerstål, Åsa
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bokföringen går i moln: En fallstudie om förväntningar och upplevelser av e-bokföring2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Eftersom molntjänsten e-bokföring är relativt nytt som fenomen finner vi ett behov av att undersöka hur tjänsten fungerar, ur kundens synvinkel. Kunder är den ultimata bedömaren av kvalitet, vilket innebär att undersökningens resultat torde vara intressant för leverantörer att beakta. Då e-bokföringen ligger till grund för lagstadgade skatter, årsbokslut och årsredovisningar är det viktigt att användarna av tjänsten vet vad de gör. Syftet med studien är att undersöka om e-bokföringens kunder upplever det dem förväntade sig av tjänsten och hur det överensstämmer med ledningens uppfattning om kundernas förväntningar. Vidare beaktar studien om den externa kommunikationen håller vad den lovar. Vi har intervjuat försäljningschefen hos en av leverantörerna av e-bokföring samt fyra användare av e-bokföringsprogrammet för att få förståelse för hur dem uppfattar och upplever tjänsten. Studiens resultat visar att e-bokföring kräver förkunskaper i form av erfarenhet av bokföring för att programmet ska upplevas som enkelt och smidigt. Vidare påvisar resultatet att starten i systemet är viktig där korrekt starthjälp ligger till grund för hur användarna upplever e-bokföring. Undersökningen bidrar med rekommendationer till en av leverantörerna av e-bokföring för att kunderna ska vara helt nöjda. Dock torde resultatet vara av intresse för samtliga leverantörer då undersökningen tittat på den största leverantören och utgör tillsanmmans med urvalen av fall en grund för viss logisk generalisering.

  • 328.
    Hansson, Sofia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Zackrisson, Rebecca
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationen mellan hushållens ekonomiska situation och bostadspriser på den svenska bostadsmarknaden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish housing prices have been rising steadily in recent years, the consumption of private individuals are pushing housing prices to rise and this relationship between these variables increases the ratio that households are borrowing from banks. The main purpose of this study was to investigate the relationship between housing prices and households' financial situation in the Swedish housing market during the period from 2005 until 2013. The focus is on villa and condominiums prices in the Swedish housing market. Secondary data are obtained from databases on which the study is based. These are examined monthly during the selected time period. We have chosen to study 6 variables, housing prices for condominiums and villas as the dependent variable, households' financial situation as the independent variable. The household's financial situation is measured using confidence index. Lending rates and number of housing for sale were the control varibles of the study. Based on the established hypotheses, the study showed a result confirming that the household's current financial situation has a significant relationship to housing prices for condominiums and villas, and that the study's control variables are related to this relationship. The result of this study is supported by previous research.

  • 329.
    Harbeck, Vanessa
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    The Impact of Video on Demand on Consumer’s Attitudestoward TV Commercials2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 330.
    Haugskott, Liza
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjödin, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nyckeltalsanalys av handelsföretag i centrum och periferi: En totalanalys av Sveriges handelsföretag inom kläder och heminredning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 331.
    Haugskott, Petra
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Amorteringskrav?: En studie om amorteringskrav och dess påverkan på hushållen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 332.
    Hedback, Dennis
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sanfer, Marielle
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvinnliga beslutsfattare och resultatmanipulering på Stockholmsbörsen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial accounting scandals throughout the world have led to an increased interest, among legislators and scholars, for managers’ control over financial reporting. For stakeholders, it is important that the reported financial information reflects the underlying economic reality. Earlier research report differences in behavior between women and men. The purpose of this study is to analyze correlations between gender and earnings management, which we define as: A higher (lower) level of earnings management implies a worse (better) conformity between some firm’s reported earnings and the economic reality of said firm. Earlier research studying this subject have produced inconsistent findings on the impact of CFO and CEO gender on earnings management. We measure this correlation, using two different regression models, in a sample of 518 financial years, drawn from the Large Cap list of the Nasdaq Stockholm stock exchange. These models do not show any correlation between CEO gender and earnings management in this sample. Only one of the models shows a negativecorrelation between female CFOs and earnings management. We conclude that female CFOs and CEOs do not manage earnings any differently than their male counterparts, in firms listed on the Nasdaq Stockholm stock exchange.

  • 333.
    Hedenberg, Lena
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Bengtsson, Carl-Johan
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Att förutspå framtiden - Finansiell stress och dess påverkan på träffsäkerheten i ett going concern-yttrande2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size.

  • 334.
    Hedlund, Andreas
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Holmgren, Fredrik
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Revisionsarvodets påverkan på mikroföretags revisionsberättelser i Västernorrland2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem discussion: The recent business scandals have damaged auditor’s trust in general and contributed to that the audit profession has received a negative image in media. A part of the debate has focused on the auditor´s fees and the size of the fees. Because of that we are interested in examining how fees affect auditor´s ability to deliver an unqualified or a qualified audit report with focus on micro business. Purpose: The purpose of this study is with help of the annual audits and its audit reports to describe and analyze if there is any connection between the size of the audit fee and how an audit report is submitted. If there is a connection, the purpose of the study is to further research how big that impact is. The purpose is further to describe and analyze if different keyperformance indicators can be a determining part in how an audit report is submitted. The key performance indicators consist of audit fees/revenue, solidity and the audit office size.Method: We concluded a quantitative study of 200 active micro businesses from 2009. Excel was used to compile the information from the annual reports. The collected data were audit fee, audit office size, revenue, equity capital, untaxed reserve and audit report qualification. Financial solidity and audit fee compared to revenue were calculated in Excel. Conclusions: The connection between the audit fee and the audit report, could not be verified. A reason for this could be that the collected data only had 14 % of qualified reports, leading to a small sample size. The study could instead show that there are more qualified audit reports when the audit fee/revenue is smaller. The study verified the connection that lower financial solidity leads to a higher numbers of qualified audit reports. The study alsoconcluded that larger audit offices had fewer qualified audit reports.

  • 335.
    Helander, Sandra
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Rapp, Kristina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Digitaliseringens utveckling i samhället: En studie om bankernas förändring mot ett kontantlöst samhälle2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 336.
    Hellstadius, Oscar
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svanberg, Wilhelm
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Going concern bedömningar ur ett genusperspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    One of the most difficult tasks an auditor faces is to assess whether a company should receive a going-concern warning (GC-warning). Previous research argues that there are differences between men and women in how they follow the guidelines in making economic decisions (Ittonen et al., 2013). Zeff (2003) argues that female auditors are less likely to jeopardize their independence to retain their clients than male auditors. This study aims to describe and analyse any differences in GC warnings from agender perspective among auditors. We have focused on GC-warnings given by male and female auditors with respect to the following factors: accuracy, clarity, client size and the auditing firm's size. The study is quantitative in nature, and the material is drawn from a database. The sample consisted of 757 limited liability companies that have gone bankrupt in Stockholm during the 2010-2014 period. Our results show that the accuracy between female and male auditors are generally the same. At the same time, female auditors formulate clearer GC warnings than their male colleagues. The size of the client will not affect the accuracy among male and female auditors. For medium-sized clients, female auditors formulates clearer GC-warnings than their male colleagues. Female auditors in large accounting firms (Big 4) have higher accuracy than male auditors affiliated at these firms. Among those affiliated at small audit firms, we found no difference. Female auditors of small audit firms formulate clearer GC warnings than their male colleagues. Among those affiliated at large audit firms, we found no difference.

  • 337.
    Hellström, Hellström
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kris och kapitalstruktur: En studie av SMF i den svenska metallbranschen under åren 2008-20152017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    SMEs have become significantly important for the Swedish economy since they account for 99 % of all the businesses in Sweden. These firms rely heavily on bank credits and are more sensitive to external economic fluctuations relative to larger firms. Regardless of the events in the global economy, firms must be able to finance its operations with capital. Previousresearch on capital structure indicates a difficulty to find a general theory that can be applied for the majority of firms, which provides more scope for further research in the subject. Sweden is a very export-dependent country and is highly integrated into the global economy. The Swedish export decreased substantially due to the financial crisis 2008, which indicates that export-dependent firms was suffering during the given time period. The combination of a decline in credit supply and a financial crisis gives us the assumption of financial problems in these firms. The purpose of this study is to examine whether or not the recent financial crisis had an impact capital structure in the iron- and steel industry. The importance of different determinants that affects the capital structure will also be reviewed.A quantitative method with a deductive approach will be used for the study. To fulfil the purpose of the study, regression-, correlation- and descriptive analysis will be performed in order to analyse the relation between the dependent variables and the independent variables. Several regression analysis and ANOVA-test will be carried out in order to determine whether or not there is a significant difference in the firms capital structure between the two time periods. The study finds a significant change in capital structure between the two time periods. The short-term debt ratio accounted for the greatest change and decreased substantially during the financial crisis. In addition, the result suggests that profitability and tangible assets are the most important determinants explaining the capital structure of Swedish SMEs in the iron- and steel industry. The study finds a negative relation betweenprofitability and leverage, and a negative relation between tangible assets and short-term debt. Contradictory, a positive relation can be observed between tangible assets and long-term debt. Additionally, a small positive relation can be found between growth and leverage during both time periods.

  • 338.
    Hellström, Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lena, Wiberg
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Framgångsrikt ledarskap vid tre hälsocentraler: En kvalitativ studie om transformativt och transaktionellt ledarskap2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study we describe which kind of leadership that can be attributed to three heads of business working at successful health centers. The current health centers is successful with high quality patient experiences. All health centers are geographically placed in Region Jämtland Härjedalen. Results from the national patient survey 2015 were indicative of our choice of study subjects, as these health centers for many years have received very good results in the national patient survey.To suggest that the leadership is successful due to the fact that the business is well going is to make hasty conclusions. The study have its theoretical starting point in transformational and transactional leadership to determine which leadership is considered successful and enables high quality patient experiences. The head of operations at a health center has its human capital - the employees - to motivate and commit to the mission and the goals at hand.Data collection for the study is obtained through individual interviews with employees at the present health centers. Based on the chosen method, we have been given the opportunity to ask supplementary questions and have received interesting answers that enriched our study.The study shows that the leader has more transformational behavior than transactional be-havior. The leaders exercises a leadership that creates involvement and commitment among the employees. An engagement that benefits the patients in terms of high quality patient experiences.

  • 339.
    Herrdin, Jennie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Söderlund, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Unga företagare: En kvalitativ studie om hur unga väljer att finansiera sin verksamhet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 340.
    Hessling, Evelina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Forsström Torres, Linda
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Små och medelstora exportföretags upplevda autonomi, strategi och utfall i samband med internationalisering: En kvantitativ studie av svenska och kinesiska företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Internationalization has been studied by many researchers, mainly trying to explain why, how and when companies internationalize. However, it can be concluded that a gap exists in studies that examine how companies strategically plan and make decisions related to internationalization. By investigating how small and medium-sized enterprises (SMEs) strategically plan and make decisions in their export activities we aim in this study to investigate how much planning that takes place in internationalization and how autonomous companies allows their employees to be. Furthermore, the purpose of the study is to examine how the outcomes in terms of satisfaction will be based on these internationalization decisions. The survey was conducted in both Swedish and Chinese exporting SME. These SMEs were chosen in order to find out if there existed any differences in their internationalization strategies and perceived autonomy. We found it interesting to study companies from a large country like China, compared with companies from a smaller country like Sweden. In addition to the sizes of the countries we chose these companies because of cultural differences that exist between the countries. From the empirical results, we found significant positive correlation between autonomy and outcomes and between planning strategy and outcomes. We also found a tendency for employees of the Chinese companies to experience a greater degree of autonomy in comparison to employees of the Swedish companies. Furthermore, Chinese companies tend to use a planned strategy in their internationalization and Swedish companies use both planned and unplanned strategies for internationalization.

  • 341.
    Hessling, Evelina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Forsström Torres, Linda
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Små och medelstora exportföretags upplevda autonomi, strategi och utfall i samband med internationalisering.: En kvantitativ studie av svenska och kinesiska företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Internationalization has been studied by many researchers, mainly trying to explain why, how and when companies internationalize. However, it can be concluded that a gap exists in studies that examine how companies strategically plan and make decisions related to internationalization. By investigating how small and medium-sized enterprises (SMEs) strategically plan and make decisions in their export activities we aim in this study to investigate how much planning that takes place in internationalization and how autonomous companies allows their employees to be. Furthermore, the purpose of the study is to examine how the outcomes in terms of satisfaction will be based on these internationalization decisions. The survey was conducted in both Swedish and Chinese exporting SME. These SMEs were chosen in order to find out if there existed any differences in their internationalization strategies and perceived autonomy. We found it interesting to study companies from a large country like China, compared with companies from a smaller country like Sweden. In addition to the sizes of the countries we chose these companies because of cultural differences that exist between the countries. From the empirical results, we found significant positive correlation between autonomy and outcomes and between planning strategy and outcomes. We also found a tendency for employees of the Chinese companies to experience a greater degree of autonomy in comparison to employees of the Swedish companies. Furthermore, Chinese companies tend to use a planned strategy in their internationalization and Swedish companies use both planned and unplanned strategies for internationalization.

  • 342.
    Hessling, Linnea
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Johansson, Jennifer
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationen mellan kvalitet i icke-finansiella rapporter, analytikers prognossäkerhet och kapitalkostnad på den amerikanska marknaden.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social responsibility has emphasized on the financial markets, which has led to an increased importance for corporate social and environmental responsibility. Previous studies have shown that investors use non-financial information in their forecasts of companies' future financial performance. The aim of this study was to describe and analyze the relationship between quality in non-financial reports and companies’ capital costs through analysts' forecasts. The study consisted of 104 multinational US companies. In order to achieve the aim of this study,quantitative methodology was used with deductible research. The result shows a positive significant relationship between quality in non-financial reports and capital costs through analysts' forecast accuracy.

  • 343.
    Hessling, Victoria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åsberg, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Små till medelstora företags inställning till och användning av sociala medier: - En kvantitativ undersökning av den svenska marknaden2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For the past twenty years Internet has developed and increased its as cendant on themarket. Web 2.0 has been a part of that development and can be defined as a technical infra structure, which activated the social phenomena on the web and consumers chance to respond and interact with companies through social media. Facebook,Twitter and Youtube are examples of popular social media channels. Social media has economic advantages and can be implemented on a low budget compared to other marketing channels. How ever, some researchers state that social media is still in anembryonic state since experts are having doubts about social media’s actual importance. Online marketing has decreased the technological gap, regardless of company size and resources. The purpose with this study was to measure small and medium sized companies’ attitudes towards and usage of social media. A quantitative method was used for this assignment. A web survey was sent out to a random sample of 350 companies. Based on the results, we could see differences between B2B companies and B2C companies that suggested that users of social media were more common among B2C companies. Companies, which did not use social media,suggested that their company lacked knowledge or reason to use social media. In addition some companies claimed that social media was time consuming.

  • 344.
    Hessling, Victoria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åsberg, Malin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Roxenhall, Tommy
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationship commitment and value creation in sponsorship relationships2018In: Journal of Business-to-Business Marketing, ISSN 1051-712X, E-ISSN 1547-0628, Vol. 25, no 2, p. 137-160Article in journal (Refereed)
    Abstract [en]

    Purpose: The sponsorship industry has evolved considerably in recent years due to the strategic business opportunities that it provides. Despite increased interest in sponsorship, analysis of the relationship between relationship commitment and value creation and of relationship commitment as comprising multiple types or components in the context of sponsorship relationships is lacking. To address these gaps, this paper analyzes relationship commitment (in terms of affective commitment and value-based commitment) as a significant mediating variable, and value creation in the context of sponsorship relationships.

    Methodology/approach: A questionnaire was sent to Swedish Hockey League sponsors to collect data and to verify the study’s conceptual model and relationships. The response rate for the survey was 19.8%, that is, 122 completed questionnaires out of 616 sent. The respondents represented the most common industries in Sweden, but most of them belonged to the construction, repair, and electronics industries (18.0%), manufacturing and production industry (13.1%), and commerce industry (11.5%). Most sponsoring companies (30.3%) were categorized as medium-sized (50–249 employees). Most respondents (38.5%) had invested EUR 4300–15,000, whereas 11.5% had invested less than EUR 4300. Moreover, we found that most sponsors had been in their sponsorship relationships for more than 10 years (32.8%). Structural equation modeling (SEM) was used for the data analysis.

    Findings: This study demonstrates that relationship commitment is an important driver of value creation in sponsorship relationships. Furthermore, the various forms of affective commitment and value-based commitment should not be considered merely components or forms but distinct types. Certainly, there is interaction between the two types, but sequentially in such a way that affective commitment is a prerequisite for value-based commitment. This means that a sponsor must have an emotional relationship with the sponsee in order to understand, perceive, and calculate the sponsorship relationship’s future business value in terms of profits and other benefits. This study also finds that value-based commitment is the most significant type of commitment in sponsorship relationships.

    Research implications: The study demonstrates that shared values, trust, and affective commitment are fundamental conditions for value-based commitment. If the parties agree on how they should behave in the relationship, the rules and objectives that apply lead to the emergence of mutual trust, which in turn makes the parties want to continue the relationship for emotional reasons. But this is not enough for value creation; they must also see that there are future business benefits from the relationship. Therefore, the parties more or less explicitly make calculations. If the calculations indicate that the long-term benefits of the relationship outweigh the short-term sacrifices, they are prepared to invest in the relationship, and this may lead to value creation. In other words, there is both interplay and tension between shared values, trust, and affective commitment, on one hand, and value-based commitment, on the other. Another theoretical contribution is that previous research has considered the links between relationship commitment and value but has ignored the different types of commitment that play key roles in the value-creation process; this study has addressed that oversight. The study demonstrates that affective commitment and value-based commitment have different roles and meanings. Affective commitment indirectly affects value creation, while value-based commitment directly affects value creation. Affective commitment has the role of partial mediator, while value-based commitment has the role of full mediator. Furthermore, they differ in their basic characteristics: affective commitment is an emotional aspect, while value-based commitment is a calculative aspect.

    Originality/value/contribution: Previous studies have not analyzed the relationship between relationship commitment and value creation. However, this study demonstrates that relationship commitment is an important driver of value creation in sponsorship relationships. Furthermore, most previous research argues that relationship commitment consists of various components or forms that interact in parallel with each other. However, this study demonstrates that the various forms of affective commitment and value-based commitment should not be considered merely components or forms but distinct types. Certainly, there is interaction between the two types, but sequentially in such a way that affective commitment is a prerequisite for value-based commitment. Furthermore, previous studies have consistently noted that affective commitment is the most important component, form, or type of relationship commitment. However, this study finds that value-based commitment is the most significant type of commitment in sponsorship relationships.

  • 345.
    Hillström, Anna Karin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kunskapsöverföring inom internationella organisationer -: En fallstudie av tre företag som flyttat delar av sina verksamheter från Europa till Kina2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today's companies are due to the on-going globalisation in a constantly changing environment. The core of this globalisation process consists of the increasing exchanges between nations of information, labour, services, capital and goods. To survive the tough competition, companies must break new grounds and make their way into new markets, as well as move parts or entire operations to more profitable areas. Many of the European companies then choose to move to China, which is considered to have a huge market and potential for growth. In this case, individual and organisational knowledge has shown great importance and has become an enormous competitive advantage, if used the proper strategic application.

    The purpose of this paper, made in the form of a qualitative case study, is to deepen the knowledge of the practical, everyday challenges and difficulties that international companies are experiencing within the context of the knowledge transfer processes occurring from Europe to China, as well as to enumerate the strategies, tools and methods for these processes.

    The result of the study shows that companies hardly use any explicit strategies in this regard, though employees requested it. Furthermore, it states that companies and employees are very aware of the cultural differences that exist between those countries and therefore use appropriate methods for this in the knowledge transfer process.

  • 346.
    Hilmersson, M
    et al.
    School of Business and Engineering, Halmstad University, Halmstad, Sweden.
    Papaioannou, Stylianos
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    SME international opportunity scouting—empirical insights on its determinants and outcomes2015In: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 13, no 3, p. 186-211Article in journal (Refereed)
    Abstract [en]

    International opportunities are the catalysts of SME internationalization. Our knowledge regarding the role of international opportunities in internationalization is undisputable, yet our understanding of the underlying mechanisms of international opportunity development remains inadequate. In this paper, we seek to address this shortcoming in the literature by answering the following research questions: how do internal and external factors influence the international opportunity scouting of SMEs, and what are the effects of the international opportunity scouting strategy in the internationalization of the firm? From a case study of nine Swedish SMEs, the authors develop propositions on the interplay between the theoretical constructs: international experience, network structure, international opportunity scouting, and international opportunity novelty. We propose that the greater the international experience of the SME, the more systematically the SME will scout for international opportunities; the more closed the network the SME is embedded in, the more systematically the SME will scout for international opportunities; and the more systematically the SME scouts for international opportunities, the lower the novelty of the opportunities identified by the SME. These findings come with implications for theory as well as for SME managers

  • 347.
    Hilmersson, Mikael
    et al.
    Handelshögskolan vid Göteborgs universitet.
    Johanson, Jan
    Johanson, Martin
    Dalarna högskola.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Papaioannou, Stylianos
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Serendipitous Opportunities, Entrepreneurial Logic and Knowledge in International Business Networks2016Conference paper (Refereed)
    Abstract [en]

    Few researchers and even fewer practitioners would deny that luck, chance or serendipitous events play a central role in the growth process of firms. However, most entrepreneurship models ignore the role of serendipity in the opportunity discovery process. Instead, it is assumed that international opportunities are discovered or created by entrepreneurs. In this paper we provide a more nuanced view on international opportunities by developing the role of serendipitous opportunities in the internationalization process. We develop a model integrating the notions of serendipity, entrepreneurial logic, experiential knowledge and network knowledge redundancy. From our model we condense three sets of hypotheses on the relationships among experiential knowledge and entrepreneurial logic, network knowledge redundancy and entrepreneurial logic, and entrepreneurial logic and serendipity. We confront our hypotheses with data collected on-site at 160 firms covering 226 opportunities. The result of our analysis reveals that experiential knowledge and network knowledge redundancy both lead to a more causation-based logic of the firm. Causation in turn reduces the likeliness that serendipitous opportunities will be realized in the internationalization process. These findings come with implications for both researchers and practitioners.

  • 348.
    Hilmersson, Mikael
    et al.
    Linnaeus Univ, Sch Business & Econ, Kalmar, Sweden.
    Johanson, Martin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law. Uppsala Univ, Dept Business Studies, Uppsala, Sweden.
    Speed of SME internationalization and performance2016In: Management International Review, ISSN 0938-8249, Vol. 56, no 1, p. 67-94Article in journal (Refereed)
    Abstract [en]

    This paper studies the performance consequences of the speed of SME internationalization. The authors identify three research gaps: few studies treat speed as an independent variable; most studies analyze speed only until internationalization starts; and, finally, studies have paid little attention to the multidimensionality of the speed concept. The authors seek to address these gaps and to contribute to the literature on the dynamics of internationalization by developing three measures of internationalization speed, which capture its multidimensionality. Building on the theories of learning advantage of newness and time compression diseconomies, the study presents three hypotheses on speed’s effect on performance, and the theoretically derived research model is tested on a sample of 183 SMEs visited on site. The analysis demonstrates that the speed of a firm’s increase in the breadth of its international markets has a positive but curvilinear effect on firm performance. It also demonstrates that the speed of a firm’s increase in commitment of foreign resources has a negative but curvilinear effect on the performance of the firm. These results have implications both for scholars interested in the dynamics of firm internationalization and for SME managers

  • 349.
    Hilmersson, Mikael
    et al.
    School of Business and Economics, Linnaeus University, Kalmar, Sweden.
    Johanson, Martin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law. Department of Business Studies, Uppsala University, Uppsala, Sweden.
    Speed of SME Internationalization and Performance2014Conference paper (Refereed)
  • 350.
    Hilmersson, Mikael
    et al.
    Handelshögskolan vid Göteborgs universitet.
    Johanson, Martin
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Lundberg, Helene
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Papaioannou, Stylianos
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Time, Temporality, and Internationalization: The Relationships among Point in Time, Time to, and Speed of International Expansion2017In: Journal of International Marketing, ISSN 1069-031X, E-ISSN 1547-7215, Vol. 25, no 1, p. 22-45Article in journal (Refereed)
    Abstract [en]

    Speed of internationalization is a multidimensional concept with performance consequences, but little is known about the interrelatedness between different time-related concepts. The authors address this deficiency by developing three hypotheses, which are confronted with a dataset collected on-site at 203 SMEs. The analysis reveals that (i) the longer the time to internationalization, the lower the speed of international expansion, (ii) the earlier the point in time of start of internationalization, the lower the speed of international expansion, and (iii) there is an antagonistic interaction effect revealing that the negative effect on the speed of international expansion caused by a longer time to internationalization is moderated by the point in time of internationalization start. The study contributes to theory by examining the interrelatedness between temporal concepts in the internationalization literature and by showing how the underlying mechanisms influencing internationalization speed changes over time. For managers, insights into the importance of time and temporality for successful international expansion are provided.

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