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  • 351.
    Ekedahl, Josefine
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Persson, Erika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    INVESTERINGSSPARKONTOTS UTVECKLING: med avseende på svenskt fondsparande2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 352.
    Ekedahl, Josefine
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Persson, Erika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    SAMHÄLLS- OCH PRIVATEKONOMISKA EFFEKTER AV AMORTERINGSKRAVPÅ BOSTADSKREDITER2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 353. Ekstedt, Eskil
    et al.
    Lundin, Rolf A
    Högskolan i Jönköping, IHH, EMM (Entrepreneurskap, Marknadsföring, Management).
    Söderholm, Anders
    Wirdenius, Hans
    Neo-Industrial Organizing: renewal by action and knowledge formation in a project-intensive economy1999Book (Other academic)
  • 354.
    El- Sabee, Farha Silivia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nyang, Isa-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Adoption of E-banking in Global South Countries: from an institutional perspective2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 355.
    Elbe, Jörgen
    et al.
    Dalarna University.
    Axelsson, Björn
    Stockholm School of Economics.
    Hallén, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Mobilizing marginal resources for public events2007In: Event Management, ISSN 1525-9951, E-ISSN 1943-4308, Vol. 10, no 2-3, p. 175-183Article in journal (Refereed)
    Abstract [en]

    Marginal resources are important for organizers of public events. In the present context, marginal resources are defined as resources that providers can offer to events in periods when these resources cannot be put to productive use in their regular operations. Such marginal resources are often mobilized through networks of social relationships when the resource providers regard a connection to the public event as being valuable. The mobilization of marginal resources is analyzed using a network approach and by analyzing the motives of the participating resource providers. Cases involving two public events are presented in order to illustrate the mobilization and the development of patterns and routines over time. The cases indicate that resources are mainly mobilized through networking. Building and using the legitimacy of the event are important factors in this process. The actors providing resources are motivated by a mix of interests, but most of them have an idealistic interest in the event. The mobilized resources are combined in ways that create economy of scope and scale for the organizer. Over time, a recurring event benefits from experience and learned behavior among the actors involved. It seems to be easier to mobilize resources in a community where the actors, and clusters of actors, are well connected with each other

  • 356.
    Elbe, Jörgen
    et al.
    Economics and Social Sciences, Dalarna University, Borlänge, Sweden.
    Hallén, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Axelsson, Björn
    Centre for Marketing, Distribution and Industry Dynamics, Stockholm School of Economics, Sweden .
    The destination management organisation and the integrative destination marketing process2009In: The international journal of tourism research, ISSN 1099-2340, E-ISSN 1522-1970, Vol. 11, no 3, p. 283-296Article in journal (Refereed)
    Abstract [en]

    A main function of destination-management organisations (DMOs) is that of being responsible for marketing their destinations. Many destinations involve stakeholders of different kinds. DMOs often have modest resources, and this creates a challenge: how should the DMO manage their marketing activities and achieve an outcome that benefits both the individual stakeholder and the destination? This study describes how DMOs can mobilise resources among the stakeholders and identifies the processes leading to integrated destination marketing. Basing our conclusions on a case study, we find that DMOs need to develop both pragmatic and moral legitimacy in order to develop integrated destination marketing.

  • 357.
    ELIASSON, JONAS
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    HYTTSTEN, JIMMY
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Working Capital Managements relation till lönsamhet: Med fokus på cash conversion cycle i två kontrastindustrier2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 358.
    Elonsson, Eva
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Rickardsson, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Årsredovisning för mindre allmännyttiga bostadsföretag: Påverkan vid tillämpning av K2-regelverket.2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 359.
    Emmelin, Lars
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Turism - Friluftsliv - Naturvård - ett triangeldrama1996Report (Other academic)
    Abstract [sv]

    Innehåll

    1. Turism - Friluftsliv - Naturvård - ett triangeldrama

    2. Naturen och friluftslivet

    3. Upplevelse - friluftslivets mål och mening

    4. Turism - miljöförstörare eller miljövårdare

    5. Mot en integration av kunskap om natur och människa i planeringen

    6. Planering och förvaltning av natur för friluftsliv och turism

    7. Avslutande anmärkningar om behov av forskning och utredning

  • 360.
    Emmelin, Lars
    et al.
    Blekinge Tekniska Högskola.
    Fredman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sandell, Klas
    Karlstads universitet.
    Lisberg Jensen, Ebba
    Malmö Högskola.
    Planera för friluftsliv: Natur samhälle upplevelser2010 (ed. 1)Book (Other academic)
    Abstract [sv]

    Planera för friluftsliv är en lärobok för eftergymnasiala utbildningar som baseras på aktuell forskning kring friluftsliv och naturturism. Här kan du läsa om motiv till, och hinder för friluftsliv, om friluftslivets historia, om ekonomiska aspekter på friluftsliv och naturturism, om hur man planerar för att tillgodose olika gruppers behov, och om hur man förvaltar och utvecklar områden för friluftsliv — och inte minst om alla idéer som finns kring detta — och mycket mer. Peter Fredman har författat boken tillsammans med Lars Emmelin, Ebba Lisberg-Jensen och Klas Sandell.

  • 361.
    Emmoth, Anna
    et al.
    Högskolan Dalarna.
    Gebert Persson, Sabine
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Interpartner legitimacy in a regional strategic network in tourism2012Conference paper (Refereed)
    Abstract [en]

    Network interaction by non-business actors for business purposes is receiving increased interest within research (cf. Hadjikhani and Ghauri, 2001) but much remain to further research. A typical example of such network interaction that still is little researched is collaboration in tourism destination networks. The purposes of this paper are to contribute to research on the formation and evolution of relationships within the tourism industry, and to test the interpartner legitimacy effect on network formation and development. The chosen method is a case study of a Swedish network formation initiative. Faced with the situation that their region was lagging behind other Swedish regions in the development of tourism, actors within the Dalarna region were spurred to form a Regional Strategic Network (RSN). Its central purposes were to consolidate the regional tourism industry, to strengthen the name of the region as a brand and to establish the entire region as a single destination. This paper contributes by showing how different types of interpartner legitimacies hinder and facilitate the network formation process.

  • 362.
    ENGELIN, GERTRUD
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvinnors företagande: Och deras erfarenheter och behov av stödinsatser2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 363.
    Englund, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hessling, Evelina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Challenges of Global Virtual Teams - Communication, Trust and Relationship2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The advances in technology over the last decades have created opportunities for multinational companies to create new kind of teams. These so called Global Virtual Teams (GVT) only communicate virtually and have because of this allowed members to be located all over the world without being limited to any certain location and thus making the teams culturally diverse. Because of the fact that GVTs are multicultural as well as virtual, the effectiveness ofthe GVTs has been questioned. The most critical challenges of GVTs has been described to be communication, trust and relationship building, and these challenges have been described to exist because of the lack of face-to-face interactions which are considered to be important in order to be able to communicate, create trust and build relationships effectively. However, theimportance of face-to-face interactions has been questioned by a small but a growing number of researches. To get a deeper understanding of how these challenges pose challenges for GVTs, semi-structured interviews have been conducted with eight leaders of GVTs in order to see how they perceive these challenges in their teams. The results indicated that the challenges might not pose as great challenges and might not either be as present in GVTs asthey have been portrayed in previous studies.

  • 364.
    Englund, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Persson, Christoffer
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Autonomins och strategins påverkan på fart i internationaleisering: En kvantitativ studie på små och medelstora företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Speed in the internationalization process has been frequently discussed amongst researchers within this field. Research in this field has been increasingly important since it has been more common not only for large companies but also SMEs to internationalize. The concept of speed specifies how fast a company are internationalizing. Although, it has been measured in a number of different ways. The main purpose of the study is to investigate, analyse and compare Swedish and Chinese SMEs speed in their internationalization and to research how related autonomy and strategy are to speed. Autonomy, as to what extent the work within a company proceeds independently and strategy as to what extent a company plan or improvise their activities.The sample consisted of 72 SMEs, existing of 34 Swedish and 38 Chinese companies. The data has been gathered by a survey that has been filled by the respondent. Through regression analysis the results showed no significant relationships between autonomy and speed or between strategy and speed. However, if the sample was split - country wise a significant relationship between planned strategy and speed was found.There were also significant differences between the countries. Chinese companies were more autonomous, acquiring a more planned strategy and had a higher speed than Swedish companies. When it comes to autonomy the non-existing relationship can be because of other variables affecting the speed, such a variable could be knowledge for example. It can also be explained by the big decisions that are made in these contexts often made by the management. On the other hand, social desirability can also be a factor that affects autonomy. When it comes to strategy the defaulted relationship might be due to different situations demanding different strategic approaches. Mainly the defaulted relationships can be explained as the countries are very different and it would be strange if companies from so distant countries acted in the same ways.

  • 365.
    Englund, Anton
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Persson, Christoffer
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Autonomins och strategins påverkan på fart i internationalisering: En kvantitativ studie på små och medelstora företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Speed in the internationalization process has been frequently discussed amongst researchers within this field. Research in this field has been increasingly important since it has been more common not only for large companies but also SMEs to internationalize. The concept of speed specifies how fast a company are internationalizing. Although, it has been measured in a number of different ways. The main purpose of the study is to investigate, analyse and compare Swedish and Chinese SMEs speed in their internationalization and to research how related autonomy and strategy are to speed. Autonomy, as to what extent the work within a company proceeds independently and strategy as to what extent a company plan or improvise their activities.The sample consisted of 72 SMEs, existing of 34 Swedish and 38 Chinese companies. The data has been gathered by a survey that has been filled by the respondent. Through regression analysis the results showed no significant relationships between autonomy and speed or between strategy and speed. However, if the sample was split - country wise a significant relationship between planned strategy and speed was found.There were also significant differences between the countries. Chinese companies were more autonomous, acquiring a more planned strategy and had a higher speed than Swedish companies. When it comes to autonomy the non-existing relationship can be because of other variables affecting the speed, such a variable could be knowledge for example. It can also be explained by the big decisions that are made in these contexts often made by the management. On the other hand, social desirability can also be a factor that affects autonomy. When it comes to strategy the defaulted relationship might be due to different situations demanding different strategic approaches. Mainly the defaulted relationships can be explained as the countries are very different and it would be strange if companies from so distant countries acted in the same ways.

  • 366.
    Englund, Julia
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Berqvist, Sofie
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Vindarna vänder:Relationen mellan kvalitet i CSR-rapporter och finansiellt resultat2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    CSR reporting has become increasingly important in society. In recent years, it has been research on the effects of CSR reporting, which has mixed results. There has also been researched on the role of quality in CSR reports, but the area for this is large and despite the fact that there are a lot of studies on this, there are many parts that are unexplored. The aim of this quantitative study has been to answer our questions and increase the understanding ofwhat impact different board structures can have on the quality of CSR reports, and what impact quality in turn has on the financial result. The study has used a regression analysis and path analysis. The result shows that there is a positive correlation between the proportion of female board members and the quality in CSR reports. However, there is no direct correlation between the proportion of female board members and financial results. Furthermore, the study found negative links between both the board size and the quality of CSR reports and also between the quality and the financial result. The underlying purpose has been to examine the direct links between the independent variables and financial results and the direct links with quality as a mediator. There we found that two of the independent variables, the boardsindustry-specific knowledge and the proportion of female board members only went through quality in CSR reports and that direct connections were missing. However, a direct negative correlation between the size of the board and the financial result could be observed. By adopting Muslu et als. (2017) quality measures, only one of four hypotheses could be confirmed. Further difficulties with the measurement technique mean that this study questions how well Muslu et als. (2017) measures work. Keywords:

  • 367.
    Engman, William
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Betydelsen av Euro som gemensam valuta: En studie om handeln i Östersjöområdet2018Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since 1999 the majority of the countries in the area of the Baltic sea have joined the europeanmonetary union, EMU. The region, which has a rich history of trading with each other, has thus encountered new trade interactions where the cost of trading with a nation that has the same currency could be lower. This has given me the thought of what significance the euro as a currency has on total rade in the Baltic Sea area. Does the total trade benefit or will a country that changes its national currency instead trade more with other EMU-countries?The purpose of this study has therefore been to investigate how the usage of the euro as a currency in he Baltic Sea area would affect total trade between the countries. To answer this, I have used a variant of the gravity model which describes different effects on the total trade between two countries or the time period 1996-2016. The model has been discussed with the theory of optimum currency areas and previous research. The result suggests that a common currency would facilitate trade and if a Baltic sea country use the euro as its national currency, it could increase trade by up to 10.4%. Trade can also increase by up to 17.6% when both trading partners using the euro as currency. A membership in EMU was also found by previous research to provide increased trade both internally and externally in the Union and membership of the EU showed a significant importance for increased trade in the area, which also the result of the gravity model indicated. The conclusion was therefore hat both membership of EMU and the EU have a positive effect on trade between the countries in area of the Baltic Sea.Also, the study confirms previous results of the gravity model where the economic size and population affect trade between two countries positively and that the distance between the countries has a negative impact.

  • 368.
    Engstrand, Gabriel
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjödin, Ida
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Variations in innovative business models: an empirical study measuring the effects of commitment components in start-up firms2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this research is to examine the impact of the three particular commitment components: affective, calculative and normative but also the effect of commitment as one component in innovative business models. The purpose is further on, to examine how the components shared values and relationship values affect the commitment components. The gained knowledge from this research aims to contribute an approach for the complexity regarding business models. The research study was empirically collected by analyzing thedata from 125 Swedish start-up companies to illustrate their relationship with their most valuable business client from a dyadic perspective. Parts of our findings support that affective commitment is the most essential commitment component in value creation and value capture. The other commitment components are however essential in relationship, and they can lead toeach other. Commitment is indicated to affect business models positively. The research is however limited measuring only a few aspects of innovative business model but is aimed to receive an overview to aid firms to know what areas to focus

  • 369. Engstrand, Åsa-Karin
    et al.
    Sätre Åhlander, Ann-Mari
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Samverkan för lokal ekonomisk utveckling – företagsnätverk, politik och högskola i Östersund och Karlskrona2003In: Relationsbyggande för ekonomisk utveckling: Från idéer om ekonomisk utveckling till lokalt utvecklingsarbetei Norrlands inland, 2003, p. 21-46Chapter in book (Other academic)
  • 370.
    Engström, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Månsson, Sara
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Digitaliseringens påverkan på redovisning- och revisionsbyråer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 371. Eriksson, A
    et al.
    Näsman, Birgitta
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    "Kvinnors roll i den lokala ekonomin" Lokala ekonomidagarna, Växjö Universitet, 2004-11-17--182004Conference paper (Other academic)
  • 372.
    Eriksson, Christofer
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur skuldräntan påverkas hos svenska företag under en expansiv penningpolitik2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 373.
    Eriksson, Daniel
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Att förutspå en konkurs: En empirisk studie på små och medelstora företag i Sverige2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det finns en mängd av olika förklaringar till varför det blir en företagskonkurs och det ärkostsamt för samhället och utgör ett stort problem hos olika aktörer såsom långivare,investerare, kunder, anställda, försäkringsbolag och leverantörer. Studiens syfte är att utforskadet eller de nyckeltal som kan förutspå en konkurs. I denna studie har totalt 14169 svenskasmå-och medelstora företag granskats utifrån femton olika nyckeltal avseende perioden 2009-2012. I de två analysmodeller som har använts, ANOVA-modellen och Logistisk Regression,har det uppkommit olika nyckeltal för att förespå en konkurs. Gemensamt för de bådamodellerna är att måtten soliditet och ålder var nyckeltal som till stor del kan användas för attförutspå en konkurs.

  • 374.
    Eriksson, Ida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Näs, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    CSR-rapporters kvalitetsbetydelse och roll2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies’ media exposure, quality in CSR reports and employee satisfaction vary, and it is becoming increasingly more common for companies to create CSR reports to satisfy their stakeholders. The purpose of this study was to describe and analyze the quality of CSR reports, its impact on media exposure and employee satisfaction, and how media exposure affects employee satisfaction through quality. The underlying purpose was to analyze whether there were any differences in media exposure, quality and employee satisfaction between companies operating in coordinated market economies (CME) and companies within liberal market economies (LME). The sample consisted of 192companies distributed among 124 companies operating within CME and 68 companies operating within LME. The relationships were analyzed by structural equation modeling. The results show that media exposure is positively related to quality and that quality is positively related to employee satisfaction. We also find a positive correlation between media exposure and employee satisfaction through quality. For our underlying purpose, we find that companies within CME establish higher quality CSR reports than companies within LME.

  • 375.
    Eriksson, Ida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sjödell, Sabina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svenska Large Cap företagens engagemang och kommunikation med intressenter genom hållbarhetsrapporter2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability report goes back to the late 1980s, when the first environmental reports were published. Sustainability report is a report covering environmental, social and economic aspects of organizations. Many organizations think that sustainability reports, even though they are optional to account, is an important part of their bottom line.Sustainability reports are important both for the stakeholders to be able to make reasonable assessments of the company's accomplishments and for the company, so they can improve their image. It is therefore important to communicate and engage with their stakeholders in their sustainability reports. This document analysis are focused on trying to identify whichstakeholders the companies is targeting and how they communicate and involve with these stakeholders through sustainability reports. The study is based on the power- and interestmatrix that shows how companies are affected by the stakeholders and thereby leads to a stakeholder focus. Word frequency test and Flesch Reading Ease is the methodically used of measuringcommunication and commitment in 33 Swedish Large Cap company sustainability reports from 2012 and 2013, this also through an industry classification.The results of the study are presented in a regression analysis which is then analyzed. This to get a general picture of the Swedish Large Cap companies communication and commitment with stakeholders through their sustainability reports. Regression analysis also provides an industry overview of the three different industries; manufacturing, trading companies and service companies. This breakdown shows how corporate communications and commitment of stakeholders is sectoral.The outcome of the analysis showed that they are stakeholders that companies choose to focus more on the performance of their sustainability reports. The stakeholders that fell within the framework of the key players in the various sectors was the society, customers and suppliers. The analysis also shows that the sustainability reports that communicate to stakeholders,customers, shareholders and employees are easier to read. Every single industry is showing clear signs of different stakeholder focus and which is their key player. However, the outcome is that no difference exists between the various industries and readability.

  • 376.
    Eriksson, Jesper
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Näsholm Johansen, Johanna
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Tjäna på att leva?: En studie om svenska fastighetsaktiers avkastning2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous studies regarding real estate stocks and its’ performance compared to the market is split up in two parts. One side claims that there is a significant difference in performance and the other means that they’re correlated. Due to macroenomical factors, some scientists are convinced that there isn’t possible to compare countries to each other. (Lorenz  &  Trück, 2008) This study has scrutinized the eventual relationship between the swedish real  estate market and OMXS30, in this study defined as the swedish market. The study has aimed to elucidate if there is a difference between OMXS30 and the swedish real estate stocks and if there is a significant correlation between the two components. The results show that there isn’t a significant difference between the real estate stocks and the market, thus they’re highly correlated with each other. The study has also shown that there is a slight difference after risk adjusting, however it’s not significant. From the 17 companies included in the study, there were eight companies that performed better than the market and nine companies showed a slightly lower result than the market. This doesn’t necessarily mean that real estate stocks perform better than the market. 

  • 377.
    Eriksson, Linnea
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svensk, Therese
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Företags förmåga att anpassa hållbarhetsrapporteringen efter önskad målgrupp via format och kommunikationskanal2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There has been an increased interest in sustainability reporting from corporations and their various stakeholder groups during the last decades. Due to the increased interest more corporations has begun to establish sustainability reports. Unlike financial reporting there are no formal requirements for sustainability reporting. This implies freedom but also somedifficulties. Corporations have the power to choose how to report and how to communicate the sustainability reporting but it also requires some complicated decisions. Depending on how corporations choose to handle their sustainability reporting, different effects can be obtained. Therefore, it is important for corporations to have an awareness of what they want the reporting to generate. The purpose of this study is to describe and analyse the causes and intentions of Swedish small and medium sized companies sustainability reporting. Further, the aim is to analyse how corporations adapt their sustainability reporting to their desired target group, in terms of format and communication channel. The study focuses on customers and the company management, as well as on increased competitiveness and sustainable development.A digital questionnaire was designed and sent by email to 384 corporations. Out of these 63 answered the questionnaire, which resulted in a response rate of 16.4 percent. The statistical processing consisted of correlation and regression analysis. The result of the study demonstrate that small and medium sized companies generally has a lack of structure in theirsustainability reporting. This may lead to a loss of positive effects that reporting can cause. The conclusion is that corporations do not make use of the freedom they possess, although companies can have a lot to gain from developing clear sustainability strategies.

  • 378.
    Eriksson, Linnéa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Berglund, Hanna
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hur en reglering kan påverka: En undersökning av bostadsrättsföreningars avskrivningsmetod2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    From the beginning of 2014, the Swedish accounting board decided a new regulation for housing associations. The regulation affected housing associations that used progressive depreciation on their buildings because they had to swop to linear depreciation. Progressive depreciation means that the building is depreciated more and more as the time goes while thelinear depreciation means that the building is depreciated with the same amount every year. There have been split opinions concerning if the regulation outcome was good or bad. The organization FAR has been positive to the regulation because they think that linear depreciation reflects the actual wear and depreciation better than the progressive method. The building companies has however been negative to this decision. They meant that theprogressive method has allowed to keep the costs down and thereby also the monthly fee at the time of sale of new apartments.This study has focused on the transition 2013-2014 and examined if the transition has created any consequences for the housing associations or for their members. It also examined if potential purchaser have been given changed conditions for their assessment of the housing associations’ economy. The result of the study showed that almost all of the 50 examinedassociations had increased depreciation costs and inferior results than the year before. It also showed that 40 out of 50 associations had commented on the regulation in their annual report but that only 15 of them had explained that the increased depreciation costs doesn’t affect the liquidity. In practice, this implies that members and potential purchasers may not understandthat the negative result not always means that the association has big financial problems.

  • 379.
    Eriksson, Linnéa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Svensk, Therese
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Relationen mellan mångfald, miljörapportering och medieexponering2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Debates about diversity among board directors are in progress globally. Scientists are in disagreement about the impacts of diversity in the business world. Yet there are strong opinions about a group’s formation on the distribution of gender, age, education and ethnicity. There are speculations of a possible relationship between diversity and sustainability reporting. The growing demands of such reporting increases the interest to determine which factors promote sustainability reporting. This study intends to explore theCorporate Environmental Disclosure (CED) of sustainability reporting. Currently there are no mandatory standard for sustainability reporting, such information is public though and exposures in media. Media compares the reports to public expectations and has the power to affect a company’s reputation. The relationship between board diversity, environmentalreporting and media exposure is hence an area worth exploring.The main intent of this study was to describe and analyse whether board diversity affects CED. Further the intent was to explore whether CED affects media exposure. The sampling for the study consisted of multinational companies. Of 447 examined, 202 formed the basis. The results of the study established by structural equation modeling, stated that board diversity is not associated with CED. Yet the study indicates that CED affects media exposure. External variables that were found to have effect on board diversity, CED or media exposure were firm size and geographical

  • 380.
    Eriksson, Ljusk Ola
    et al.
    Department of Forest Resource Management, Swedish University of Agricultural SciencesSkogsmarksgränd, Umeå, Sweden.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nilsson, Malin
    Department of Forest Resource Management, Swedish University of Agricultural SciencesSkogsmarksgränd, Umeå, Sweden.
    Questioning the contemporary forest planning paradigm: making use of local knowledge2014In: Scandinavian Journal of Forest Research, ISSN 0282-7581, E-ISSN 1651-1891, Vol. 29, no S1, p. 56-70Article in journal (Refereed)
    Abstract [en]

    The forest planning system of large Swedish forest owners follows a three step procedure: long-term, medium-term, and short-term planning. The system is sequential and hierarchical in the sense that longer-term plans form the framework for shorter-term plans, and that top-level management prepares the long range plans and the lower management levels develop plans with successively shorter horizons. Studies indicate that this approach does not fully use existing knowledge within the organization. Problems associated with the top-down approach are also recognized in the general literature on organization and management. A proposal for a bottom-up approach is developed that aim at the use of local level knowledge to enhance accuracy and applicability of the forest plans. After top-level management has issued some fundamental planning directives, medium-term planning is conducted by the districts. Then the district plans are consolidated at the top-level for coordination and revision. A simulated planning process provides an illustration of the approach. The Heureka system is used here to optimize harvests and road costs with a mixed integer programming model of the problem, spanning 10 years with three seasons per year. The importance of detailed local knowledge to the outcome of planning is indicated, and needs for continued decision support systems development is discussed.

  • 381.
    Eriksson, Louise
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Digitalisering: En kvalitativ studie hur olika generationer upplever utveckling inom redovisning- och revisionsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 382.
    Eriksson, Madelene
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Negativ reporänta i Sverige: Hur påverkas bankerna via transmissionsmekanismen?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 383.
    Eriksson, Mikael
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Vasques, Carlos
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Konsekvenser vid valet mellan K2 och K3 för mindre företag: Revisorers syn på val av K-regelverk för mindre företag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 384.
    Eriksson, Stina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Molin, Viktoria
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Revisorers strategi för att upprätthålla sitt oberoende.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Several accounting scandals have taken place around the world where auditors have been involved, which means that the audit quality is questioned and especially the auditors’ independence. Previous studies report on factors that may affect the independence, where gifts, social identity, professionalism, relationships, pressure, reputation and economy are factors that have been shown to affect the auditor’s actions. The purpose of this study is to explainhow auditors act strategically to maintain independence with their clients, as well as to explain differences in action based on the professional perspective. Previous studies shown that there is behavioral differences regarding gender, age, experience, the city you operate in and which firm you work for. This study was conducted through a two-method study in which we, with the help of interviews, were able to create an understanding of the auditor’s  independence from the profession’s perspective. The interviews contributed to the creation of the study’s survey which had a sample of 317 responses. Through a correlation analysis and a multivariate regression analysis we examined whether there is a correlation between the independent variables gender, age, the size of city, the size of firm, experience and the dependent variables gifts, social identity, professionalism, relationships, pressure, reputation and economy. In our study four of the hypotheses received support, including that male auditors are more likely to have closer relationships with their clients compared to female auditors. Furthermore, we also found support for the fact that auditors in smaller cities are more likely to have closer relationships with their clients compared to auditors in larger cities. We also found support for the fact that younger auditors care more about their reputation compared to older auditors. Finally, we also found support for that male auditors are more liable to care about their clients'economic importance compared to female auditors. In addition to the hypotheses that were tested, we found other relationships that were of interest to analyze, including a significant negative relationship between age and auditors' tendency to accept gifts and closer relationships. Furthermore, it is noted that male auditors care more about their reputation compared to female auditors. The auditor's age and experience also shown a negativelysignificant relationship with auditors' tendency to consider the client's economic importance. The conclusion in this study is that auditors seem to follow different strategies to address the various factors that may affect independence, where the study shows that there are differencesin the action depending on the auditor's experience, age and gender and also the size of city the auditor operate in.

  • 385.
    Eriksson, Ylva
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Kulturella och kreativa företag utanför urbana områden.: En studie av förutsättningar och drivkrafter hos småföretagare inom kulturella och kreativa näringar i Jämtlands län.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 386.
    Esbjörnsdotter, Alexandra
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Höckenström, Sophie
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Finanskrisens inverkan på fastighetsbolag och banker: Finansieringsmöjligheter för börsnoterade och icke börsnoterade fastighetsbolag.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 387.
    Esbjörnsson, Alexander
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hedström, Jonas
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Fundamental värderingsanalys av börsnoterade fastighetsbolag: En empirisk undersökning av den fundamentala analysens relevans för värdering av svenska fastighetsbolag.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 388.
    Esebamen, Omeime
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Technology and Media.
    The Practicability For a Diverse Revenue Source in Sports Marketing: The English Premier League Big Four and Their Foreign Fans2011Book (Other academic)
    Abstract [en]

    The English Premiership, EPL has become much more than just a league to those that follow the game of football. It has become a way of life for these followers that it is arguably one of cult status because of its strong enduring appeal and elevation to worship by those who follow the game. With the ‘big four' teams of the EPL carrying massive debt profile capable of fully industrializing some developing nations, with local fans groaning under the ever increasing cost of attending matches and buying replicas, and the growing demand to remain highly competitive, there is need for these clubs to look at a diverse source of revenue generation. The EPL, tagged "The Greatest Show on Earth" has an estimated half a billion followers from over 200 nations and with a fanbase of such magnitude, researching the feasibility of their foreign fans as the future and key to bigger money is highly welcomed. The analysis should give to those concerned (and even to sports marketing professionals, and anyone who love the game of football), a better perspective of the issues in questions, a future outlook and how plans can be affected to address them.

  • 389.
    Etemad, Seyedeh Soma
    et al.
    Department of Forestry, Faculty of Natural Resources, University of Guilan, Sowmeh Sara, Iran.
    Mohammadi Limaei, Soleiman
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism. Department of Forestry, Faculty of Natural Resources, University of Guilan, Sowmeh Sara, Iran.
    Olsson, Leif
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Information Systems and Technology.
    Yousefpour, Rasoul
    Department of Forestry Economics and Forest Planning, University of Freiburg, Freiburg, Germany.
    Forest management decision-making using goal programming and fuzzy analytic hierarchy process approaches (case study: Hyrcanian forests of Iran): Forest management decision-making2019In: Journal of Forest Science, ISSN 1212-4834, E-ISSN 1805-935X, Vol. 65, no 9, p. 368-379Article in journal (Refereed)
    Abstract [en]

    The aim of this study is to determine the optimum stock level in the forest. In this research, a goal programming method was used to estimate the optimal stock level of different tree species considering environmental, economic and social issues. We consider multiple objectives in the process of decision-making to maximize carbon sequestration, net present value and labour. We used regression analysis to make a forest growth model and allometric functions for the quantification of carbon budget. Expected mean price is estimated using wood price and variable harvesting costs to determine the net present value of forest harvesting. The fuzzy analytic hierarchy process is applied to determine the weights of goals using questionnaires filled in by experts in order to generate the optimal stock level. According to the results of integrated goal programming approach and fuzzy analytic hierarchy processes, optimal volume for each species was calculated. The findings indicate that environmental, economic and social outcomes can be achieved in a multi-objective forestry program for the future forest management plans.

  • 390.
    Fahlgren, Siv
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Work.
    Oldenmark, G.
    Man ser ju andra dimensioner.....: forskningsrapport från ett icke-könsneutralt ledarskapsprojekt1998Report (Other scientific)
  • 391.
    Fahlman, Pernilla
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Granlund, Susanne
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionsplikt ur ett småbolagsperspektiv2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Sedan 1988 har det funnits en lagstadgad revisionsplikt, alla svenska aktiebolag måste anlita en revisor för att granska företagets redovisning. I nuläget pågår en utredning på uppdrag av regeringen som ska undersöka behovet av revision i småföretag. Den huvudsakliga anledningen till att revisionsplikten bör avskaffas för de små bolagen är att revisionen idag innebär en stor ekonomisk börda för småbolagen. Även efter ett avskaffande är det troligt att de små företagen fortsätter att använda revisorn, då det bland annat finns krav från olika intressenter. Syftet med uppsatsen är att beskriva hur ett antal små aktiebolag i Östersund ställer sig till avskaffandet av revisionsplikten. Relevant information har sökts i form av böcker, artiklar, rapporter och promemorior. Vidare utvecklades en intervjuguide och ett antal företag valdes ut till intervjuobjekt. För en god reliabilitet användes en bandspelare i samband med intervjuerna. Materialet sammanställdes och resulterade i ett empiriavsnitt som sedan analyserades gentemot den teoretiska referensramen. Slutsatsen med studien är att majoriteten av de undersökta företagen kommer även efter ett avskaffande att behålla revisorn, men då främst som rådgivare.

  • 392.
    Fahlman, Pernilla
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Hoffmann, Carina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Budgetlös styrning: en fallstudie av Handelsbanken2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The budget is a regularly used means of control in today’s companies – even though its value has been strongly criticized from many directions. There have been a lot of researches about both the advantages and disadvantages of budgeting, as well as alternative means of control, but only little is documented about what sort of system the non-budget companies use in their organization. The purpose of the study was to describe and explain the non-budget system, and why companies abandon the budget. The thesis was based on a qualitative study of one company and the empirical material has been collected through a personal interview. The study has shown that the key to a well functioning non-budget system is a decentralized organization with a well implemented company strategy, a well defined goal and where the focus lies on cost efficiency. However, we do not believe that an organization has to be decentralized for the non-budget system to work, but we do believe that decentralization in a budget organization is not the ultimate composition if the goal is to maximize the profit.

  • 393.
    Fahlström, Nina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Torgrimsson, Lena
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Likviditetsreglering inom banksektorn: En jämförande fallstudie om två svenska bankers anpassning och förhållningssätt till statligreglering.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 394.
    Falck, Johanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Nässén, Sandra
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Kvinnligt deltagande på aktiemarknaden: En fallstudie om kvinnans val att delta på aktiemarknaden eller ej2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 395.
    Falck, Johanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Sundin, Evelina
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Media’s impact on women’s participation and ownership in the stock market2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 396.
    Falk, Tobias
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Åkesson, Joel
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Jaga inte regnbågar: En studie om motivationsfaktorer bland anställda i kontorsmiljö inomoffentlig sektor2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 397.
    Falkenborn, Tove
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    En studie om hur attityd- och beteendegapet inom hållbar klädkonsumtion kan minska2017Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years, clothing consumption in Sweden has increased sharply. The consumption is a problem against natural resources and these can’t be renewed as fast as they are consumed. While many consumers want to act sustainably these attitudes and intentions are not always reflected in their behavior, which is known as the attitude- behavior gap. This study examines the consumers’ perception concerning how the gap between attitude and behavior in sustainable clothing consumption can be reduced. Focus has been on young consumers, more specifically the Millennium generation, in Sweden.According to previous research the Millennials are willing to act sustainably but they don’t know how. The willingness to act sustainably within this generation is also reinforced by the results of this study. A qualitative method has been used and the studies empirical data shows that what determines a purchase is not whether a garment is produced sustainably or not. The most important factors are price, fit, brand and style. The study examines consumers’ knowledge and views on sustainable clothing consumption, what consumers do in terms of sustainability, but also their purchase behavior. Based on consumer perceptions, suggestions concerning how the gap possibly can be reduced have been able to be formed. Consumers feel they don’t have enough knowledge about what sustainable fashion is. In this study, the respondents also expressed the supply is limited and not clear enough. The supply of sustainable clothing must increase and take larger market shares in order to compete against the unsustainable fashion. It must be easy for consumers to make sustainable choices. The result of this study also shows that the consumer is price sensitive and the cheap, non-sustainable alternatives compete with the sustainable fashion. However, purchase behavior could be changed and thus the attitude-behavior gap be reduced, by increased knowledge and information about the meaning of sustainable fashion. This mission partly lies with companies to communicate more clearly in the stores.While consuming, the willingness to purchase cheaply today appears stronger than the sustainable aspect. Although consumers claim to be able to change this behavior by more information and if they knew more about the consequences, it is not certain that’s correct. If the cheaper, non-sustainable fashion items remain, it’s likely to believe the consumption of those will not disappear, as the price proved to be of great importance. Therefore, the attitude-behavior gap also could be reduced by a change in today’s supply. If companies increase the supply of sustainable alternatives while reducing the supply of non-sustainable alternatives, it becomes more readily available and natural for the consumer to choose a sustainable garment.

  • 398.
    Faßbender, Annika
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Customers’ Perceptions and Preferences of Loyalty Programs within the Clothing Industry2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 399. Fernström, Gösta
    et al.
    Hellman, Peter
    Lexhagen, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lindqvist, Lars-Johan
    Nysveen, Herbjørn
    Pederson, Per Egil
    Thorbjörnson, Helge
    Kan turistnäringen bygga varumärkesrelationer via Internet?2002Report (Other academic)
  • 400.
    Ferreira de Melo Filho, Alberto
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Predicting the unpredictable - Can Artificial Neural Network replace ARIMA for prediction of the Swedish Stock Market (OMXS30)?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During several decades the stock market has been an area of interest forresearchers due to its complexity, noise, uncertainty and nonlinearity of thedata. Most of the studies regarding this area use a classical stochastics method,an example of this is ARIMA which is a standard approach for time seriesprediction. There is however another method for prediction of the stock marketthat is gaining traction in the recent years; Artificial Neural Network (ANN).This method has mostly been used in research on the American and Asian stockmarkets so far. Therefore, the purpose of this essay was to explore if ArtificialNeural Network could be used instead of ARIMA to predict the Swedish stockmarket (OMXS30). The study used data from the Swedish Stock Marketbetween 1991-07-09 to 2018-12-28 for the training of the ARIMA model anda forecast data that ranged between 2019-01-02 to 2019-04-26. The forecastdata of the ANN was composed of 80% of the data between 1991-07-09 to2019-04-26 and the evaluation data was composed of the remaining 20%. TheANN architecture had one input layer with chunks of 20 consecutive days asinput, followed by three Long Short-Term Memory (LSTM) hidden layers with128 neurons in each layer, followed by another hidden layer with RectifiedLinear Unit (ReLU) containing 32 neurons, followed by the output layercontaining 2 neurons with softmax activation. The results showed that theANN, with an accuracy of 0,9892, could be a successful method to forecast theSwedish stock market instead of ARIMA.

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