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  • 1.
    Andersson, Emelie
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Selander, Viktoria
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Relationen mellan styrelsens kunskap, integration av CSR och CSR-rapportkvalitet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The importance of CSR reporting has increased over the past two decades and is an important tool when it comes to informing stakeholders of the corporate social responsibility work accomplished. Currently there are no mandatory standards for how CSR reports should be designed. This has led to scientist’s disagreement about the reliability and quality of the reports. Many of them agree that higher quality provides better conditions for taking advantage of the benefits that CSR reporting provides such as capital market benefits, competitiveness and legitimacy among stakeholders.This study analyzes how the board's knowledge and integration of CSR into the business effected the quality of CSR- reports. The selection was based on European and American companies with a market capitalization of 5 billion USD or more and CSR reports in English. 314 North American and 323 European companies from different industries met these requirements. Regression analyzes, a path analysis and a model of a series of regressions were used in order to analyze collected data. The result of the regression analyzes shows thatintegration of CSR has a positive impact on report quality and general knowledge of the board has a positive impact on the integration of CSR. The path analysis showed that integration of CSR acts as a partial mediator and that general knowledge of the board have a stronger direct effect on report quality.

  • 2.
    Ankre, Rosemarie
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Friluftslivkonflikter i svenska kustlandskap ur ett planerings- och användarperspektiv: Studier av Luleå och Blekinge skärgårdar2019Doctoral thesis, monograph (Other academic)
    Abstract [sv]

    Hav och kust har alltid varit viktiga för oss människor. I svenska kustlandskap har boende, infrastruktur och fiskenäring existerat sedan lång tid tillbaka samtidigt som områdena också varit viktiga för nöje och rekreation. Men mellan olika intressen, samt mellan och inom olika användargrupper samt förvaltning, kan det uppstå målkonflikter. Utgångspunkten för den här avhandlingen är att beskriva och analysera eventuella målkonflikter kopplat till friluftsliv utifrån både ett planerings- och ett användarperspektiv genom två fallstudier i Luleå och Blekinge skärgårdar. Friluftslivet är en del av samhället och dess relevans för fysisk och mental återhämtning ger planering och förvaltning av friluftsliv ett ökat politiskt stöd, samtidigt som tidigare forskning visat att friluftsliv är stark i retoriken - men svag i planeringspraktiken. Därför behövs kunskap som kan utveckla planering och förvaltning av friluftsliv i svenska kustlandskap.

    Resultaten från den här avhandlingen visar att användarnas perspektiv på målkonflikter i Luleå och Blekinge skärgårdar ännu inte till stora delar har inkluderats i den kommunala planeringen. En slutsats är alltså att det finns skillnader i hur konflikter i samband med friluftsliv beskrivs och identifieras i den fysiska planeringen jämfört med användarnas upplevelser. Det har betydelse för förståelsen av friluftlivskonflikter och hanteringen av dessa. Förutom analys och diskussion av konflikter kopplat till friluftsliv, ingår en fördjupande studie av buller och tystnad som konflikt. Upplevelserna av lugn och ro samt tystnad är centrala för användarna i Luleå och Blekinge skärgårdar. Ett problem som avslöjas är att metoder med decibelnivåer inte avgör skillnader i buller som upplevelse i sig. Upplevelsen av buller och tystnad är nämligen subjektiv. Även zonering undersöks som ett planerings- och förvaltningsverktyg för att hantera friluftslivkonflikter i svenska kustlandskap. Som denna avhandling visar, finns det flertalet exempel på olika sorters zonering i Luleå och Blekinge skärgårdar. När man i planering och förvaltning utgår från ett perspektiv där naturvård och bevarande är utgångspunkterna, så måste ytterligare värderingar och verktyg inbegripas som att inkludera användare med deras olika behov, upplevelser och aktiviteter som äger rum i skärgårdarnas landskap. Att landskapet i sig är av betydelse syns också i resultaten. I fallstudiernas översiktsplaner markeras det värdefulla, attraktiva och unika med skärgårdslandskapet, medan användarna betonar det äkta, naturliga och opåverkade landskapet som grund för deras friluftsupplevelser.

    Den här avhandlingen tillför kunskap om spänningen mellan olika attityder och synsätt i den fysiska planeringens processer, förvaltning samt friluftslivets användare i svenska kustlandskap. Avhandlingen är också ett tillägg till tidigare kunskap om zonering som ett sätt att hantera konflikter i svenska kustlandskap, där särskilt användarperspektivet är en viktig del. Avhandlingen bidrar även till en grundläggande översikt av fysisk planering i relation till friluftsliv.

  • 3.
    Ankre, Rosemarie
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Terrängkörningens påverkan på friluftsliv: En litteraturstudie av motoriserade aktiviteter kopplat till friluftsliv2019Report (Other (popular science, discussion, etc.))
    Abstract [sv]

    Syftet med den här litteraturstudien är att ur ett nationellt - men även internationellt - perspektiv kartlägga vad som tidigare studerats gällande terrängkörningens påverkan på friluftsliv. Detta gäller de friluftslivsutövare som använder terrängfordon samt andra friluftsutövare. Främst beskrivs studier om snöskoteråkning, även om studier om andra motordrivna terrängfordon inkluderas. Litteraturstudien omfattar både positiva och negativa aspekter.

     

    Denna litteraturstudie - av Rosemarie Ankre vid Mittuniversitetet/ETOUR - har finansierats av Naturvårdsverket och genomfördes som en del i myndighetens regeringsuppdrag att göra en sammantagen analys för terrängkörningens påverkan på djur, natur och friluftsliv. Detta är kopplat till regeringens utredning av Terrängkörningslagen 2019.

     

  • 4.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Hemmingsson, Olov
    Mid Sweden University, Faculty of Human Sciences, Department of Humanities and Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Humanities and Social Sciences.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Konsekvenser av bostadsägares riskuppfattningar, betalningsförmåga och riskbeteende för försäkringsbranschen i ljuset av klimatrisker: Delrapport 12019Report (Other academic)
  • 5.
    Bellman, Lina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Lind, Hans
    KTH, Skolan för arkitektur och samhällsbyggnad (ABE), Fastigheter och byggande, Bygg- och fastighetsekonomi..
    Valuation standards and methods: Are Sweden’s(still) different?2019In: Journal of European Real Estate Research, ISSN 1753-9269, E-ISSN 1753-9277, Vol. 12, no 1, p. 79-96Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four European countries by McParland et al. (2002), but focuses specifically on property valuers in Sweden.

    Design/methodology/approach – In 2010-2011, a questionnaire was used in face-to-face interviews with about half of the authorised property valuers in Sweden. Another questionnaire was emailed to all authorised property valuers in Sweden 2015 and again about half participated.

    Findings – Analysis of the results shows some new trends in used and preferred standards and methods. Although Swedish valuers still rely mainly on local guidelines, they now increasingly use international standards and company guidelines, which may indicate a growing, if indirect, form of internationalisation. Swedish valuers still use discounted cash flow as their primary method, but their use of comparative methods has increased.

    Originality/value – The data in this comparative study of valuation standards and methods over time used were collected from a specific group of property valuers authorised through the professional Swedish organisation Samhällsbyggarna (Swedish Professionals for the Built Environment), which contributes to an insight in the presiding of the harmonisation of valuation methods and standards.

  • 6.
    Bengtsson, Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Strömkvist, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Det ökade besökstrycket vid Blanktjärn: En fallstudie om hur platsen kan bli mer hållbar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 7.
    Bircan, Dennis
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Financial fair play och konkurrensbalansen i Europas fem största ligor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In September 2009, UEFA approved a new regulatory framework called Financial Fair Play. Some of the goals of the regulations were to reduce the pressure on football clubs' payroll costs and to make football clubs make rational financial decisions. A few of the reasons for the introduction of Financial Fair Play was that many football clubs had financial problems aswell as to improve competitive balance in football.The purpose of this study is to analyze the development of the competitive balance in connection with the introduction of Financial Fair Play in Europe's five largest football leagues. The study also aims to analyze the relationship between financial performance and sports success for the top five European leagues.The framework consists of previous research in competitive balance and the relationship between financial performance and sporting success. The theories being are new institutional theory and resource-based theory. Different statistical methods are used to analyze collected data.The study reveals that the competitive balance shows decreased index value after the introduction of the Financial Fair Play but the competitive balance between the top five teams and the rest shows an increase of index value. It also concludes that there is a positive correlation between points gained per match and earnings before interest and taxes, and points gained per match and staff costs.

  • 8.
    Bogren, Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Cawthorn, Annika
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Sörensson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Sustainability among Large Sized Companies in Europe: Are there National Differences in their Sustainability Information?2018In: Diversity, Innovation, Entrepreneurship - Regional, Urban, National and International Perspectives / [ed] Irene Bernhard, University West, School of Business, Economics and IT , 2018Chapter in book (Refereed)
  • 9.
    Brunell, Patrik
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Wolff, Peggy
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Vinturism i Lissabon: En kvalitativ studie om sociala mediers inflytande på vinturisten i Lissabon2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 10.
    Bryskhe, André
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    von Platten, Fredrik
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Fyller anlitade likviditetsgaranter sitt faktiska syfte?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Market makers exist all over the globe with the ambition to improve and provide liquidity in stock markets. In order to raise capital in the stock market companies need a liquid stock. Previous papers has shown different sides of correlation between market makers and improved liquidity. This study different itself from other papers by including focus on growth companiesfrom emerging markets. Companies in emerging markets can especially gain from higher liquidity. By measuring differences in liquidity six months before and after a market maker employment via quantitative analysis the authors can distinguish market makers influence. The involved companies was categorized based on which list their listed on. The categories are following; Nasdaq First North, Nasdaq Small Cap and Nasdaq Mid Cap. First North is a list for emerging markets, the other two are lists at the main market and categorized by size. Theambition with this paper was to compare the measured companies with just as many that don't possess a market maker by 2019-04-05. Although, the analysis did not show any significant relationship between market makers and liquidity which resulted in no need to compare companies with market maker and companies without. The analysis got a new focus, which was to discuss why there were not any significant relationship.

  • 11.
    Bylund, Johanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Nåvik, Josefine
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Allt är inte sagt bara för att en lag har talat: En kvalitativ dokumentstudie om hur insiderlagen i praktiken kan ses som en spelregel2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Nyckelord: Värdepappersreglering, asymmetrisk information, abstrakta system, abstrakt förtroende, spelregel, spelAbstractInsider trading regulation is a highly-debated topic which often leads to black headlines in the media. Attempts to counteract insider trading is based on the asymmetric information that is common in the securities market and which seems to be the reason why the market can be perceived as unfair and immoral. Insider trading regulation has thus been considered necessary, but the law itself has been questioned when it comes to its real function and efficiency. Earlier research namely shows that the law may be better understood as a game rule where the game is amoral. How the law practically can be better understood as a game rule seems however yet to be lacking in previous research. A study comparing insider law with economic crimes, such as fraud offenses, has thus been considered necessary to determine in which ways the insider law can be compared to an amoral rule of law. This qualitative document-study thus aims to analyze and describe the insider law in a social constructive approach and in what ways it practically can be better understood as a game rule. The importance of maintaining trust in the securities market has also been emphasized by the supervisory authorities Ekobrottsmyndigheten and Finansinspektionen, therefore it was also considered interesting to study documents from their respective websites. The documents were analyzed based on a content analysis where the results were linked to securities regulation and insider law, trust in its abstract form and insiderlaw and/or game rules. The results of this study indicate that the insider law practically should be better understood as a game rule as insider trading is a victimless crime where there are difficulties in proving that a crime actually has been committed.

  • 12.
    Carrington, Thomas
    et al.
    Stockholm Univ, Stockholm.
    Johansson, Tobias
    Örebro Univ, Örebro.
    Johed, Gustav
    Stockholm Sch Econ, Stockholm.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession*2019In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed)
    Abstract [en]

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

  • 13.
    Cawthorn, Annika
    et al.
    Mid Sweden University, Faculty of Science, Technology and Media, Department of Quality Management and Mechanical Engineering.
    Sörensson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Dalborg, Cecilia
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Grande, Jorunn
    Nord Universitet.
    GRENI – Forskningsprojekt kring gröna näringar2018Report (Other (popular science, discussion, etc.))
  • 14.
    Conti, Eugenio
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism. Dalarna University, Falun.
    Heldt Cassel, Susanna
    Dalarna University, Falun.
    Liminality in nature-based tourism experiences as mediated through social media2019In: Tourism Geographies, ISSN 1461-6688, E-ISSN 1470-1340Article in journal (Refereed)
    Abstract [en]

    The intersection between social media, liminality and nature-based tourism experiences hasn’t been the focus of previous tourism research. Such intersection, on the other hand, is illustrative of how social media relate to the constitution and performance of tourism spatialities, tourist identities, storytelling and place-making, and can lead to relevant theoretical contributes. We aim to investigate how liminality is expressed in relation to nature-based experiences by tourists on social media, and what role social media plays in mediating liminality during nature-based tourism experiences. The analysis is based on a participatory netnography of images and text posts, as well as online interviews with users of the popular social media Instagram. Findings show that the expression of tourism experiences in nature is closely related to specific notions of liminal otherness as opposed to the urban life and the everyday, where nature and wilderness are expressed as related to the genuine, the authentic and a true inner self. Creative combinations of pictures, captions and hashtags make it easier for tourists to express the contrast between the natural landscape and the everyday landscape once they returned home. These combinations also relate closely to performances of resistant and alternative selves and communities. At the same time, such performances are mediated and contested between freedom of self-expression, surveillance and social norms, an aspect that makes their liminal nature ambiguous. 

  • 15.
    Dimitrova, Irina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Challenges in the Limited Choice of Payment Methods in Terms of Cashless Society: Bank Customers' Perspective (work in progress)2019In: ICEEG 2019 Proceedings of the 2019 3rd International Conference on E-commerce, E-Business and E-Government, 2019, p. 45-48Conference paper (Refereed)
    Abstract [en]

    This paper aims to give insights upon the main challenges that bank customers can encounter and their relationships to digital payment methods usage. An online survey will be applied for collecting data and sent to critical network groups (who are also bank customers). Additional virtual observations will be employed. Factor analysis is considered to be conducted to purify the data and to prepare for further analysis, i.e. regression models.

  • 16.
    Eckert Elfving, Michaela
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Finns det en koppling mellan Earnings management i finansiella rapporter och textkvaliteten i CSR-rapporter?2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies are increasingly reporting their work with corporate social responsibility (CSR). The reason why companies choose to share this type of information may, however, have partly other reasons than just information purposes. There are several advantages for companies to try to appear more responsible than they are. The research that is available in the area shows, for example, that CSR reporting can be used as a shield against performance manipulation and so called possible negative effects of Earning's management. It makes it interesting to study whether there is a connection between Earning's management in financial reports and manipulation of CSR reports.Previous research has used text quality as an indicator of whether CSR reports are manipulated. Low text quality in the sense of complex text, few future words and very positive words are considered to be signs of manipulation. This study will therefore study the relationship betweenEarning's management and the text quality of CSR reports. These variables are also affected by the context in terms of co-coordinated and liberal markets in which companies operate, which means that this is also being investigated. Data was retrieved from corporate reports, T-tests and multiple regressions were performed.However, it was not possible to demonstrate any clear differences or relationships. The study gave contradictory results when comparing text quality in different economies, since only one text quality measure, readability became significant. It is also the only text quality measure that had a significant connection to Earning's management in the regression analyzes. The result of the study thus raises questions about the measures used to measure text quality in CSR reports. Already in previous studies it has become clear that researchers have interpreted these measures in different ways. In this study, it again turns out that these measures are not compatible with each other. A proposal for further research is therefore to develop these text quality measures to create a new way of measuring text quality.

  • 17.
    Edin Dahlgren, Michaela
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Should I stay or should I go? - Lojalitet och customer engagement i den digitaliserade försäkringsbranschen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Insurances and insurance companies are of great importance to modern society when it comes to safety and development, for both individuals and companies. Despite this, the insurance industry has received a relatively small amount of attention in research, not only within business economics. Furthermore, in a time of digitalization, insurance companies are facingmajor challenges including those related to loyalty. The purpose of this study is therefore to acquire an understanding of how digitalization affects loyalty within the insurance industry, whether customers are loyal to their insurance companies, and from a customer perspective define possible influences for loyalty in a time of digitalization. Connections are made between loyalty and the concept of customer engagement to analyze the relationship betweenthe two among insurance customers. The study is conducted through ten qualitative interviews with Swedish insurance customers, aged 23 to 79 years old. The results show that insurance customers prefer human contact over digital contact in order to feel both trust and loyalty. Seven antecedents for loyalty have been identified: service and customer treatment, content and conditions, experiences, price, convenience, personal contacts, and bonusprograms. The conclusions are that digitalization has a negative impact on loyalty, and that the level of loyalty as well as the presence of customer engagement is low in the insurance industry and seems to be affected by similar factors. Therefore, the study suggests a connection between the two. The findings confirm previous research in three distinct areas: digitalization, loyalty and customer engagement, but also contributes to new insights bycombining and applying the concepts to a new field, the insurance industry. Finally, the study identifies activities that might be helpful for Swedish insurance companies in increasing both customer loyalty and customer engagement.

  • 18.
    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:

  • 19.
    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.

  • 20.
    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
  • 21.
    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.

  • 22.
    Fredman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Ankre, Rosemarie
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Chekalina, Tatiana
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Friluftsliv 2018: Nationell undersökning av svenska folkets friluftsvanor2019Report (Other academic)
    Abstract [sv]

    Rapporten redovisar en nationell enkätundersökning över svenskarnas friluftslivår 2018. Friluftsliv i olika former är en populär fritidssysselsättningbland svenskarna, vilken kan beskrivas som ”vistelse utomhus i natur- ellerkulturlandskapet för välbefinnande och naturupplevelser utan krav på tävling”.Målet för den av riksdagen antagna friluftspolitiken är att stödja människorsmöjligheter att vistas ute i naturen och utöva friluftsliv där allemansrätten ären grund för friluftslivet. Åtta av Sveriges 16 miljömål innehåller också preciseringarsom berör friluftsliv. Dagens friluftsliv har dessutom nära kopplingartill en växande naturturism. Syftet med undersökningen är att ge ett bra underlag för uppföljningar avfriluftsmålen och friluftslivet i miljömålen. Detta sker genom att dels redovisastatus för friluftslivet i Sverige år 2018, dels genom att visa på förändringarsedan år 2007. Ytterligare ett viktigt syfte är att erhålla data över friluftslivbåde nationellt och i respektive län, för att på så sätt få ett underlag till analyserav friluftslivet på olika geografiska nivåer. Undersökningen genomfördes i form av en postal enkätundersökningriktad till personer bosatta i Sverige i åldern 16 år och äldre under periodenseptember – november 2018. Mittuniversitetet utformade frågorna i samrådmed Naturvårdsverket och i dialog med andra myndigheter som ingår i nätverketför friluftsliv. Datainsamlingen genomfördes av Statistiska centralbyrån(SCB) och rapporten är framtagen av Mittuniversitetet på uppdragav Naturvårdsverket.

  • 23.
    Frisk, Tobias
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Long, Michelle
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    "Se till att hela Eiffeltornet syns i bilden, annars kanske ingen fattar vart jag är": En kvalitativ fallstudie om hur millennials tillskriver sig platsidentitet vid Eiffeltornet i Paris via Instagram2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 24.
    Fuchs, Janine
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    (Sustainable) Impacts of (music) festivals on smaller cities development in rural areas: A case study of Rock am Ring in Mendig and Parookaville in Weeze2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 25.
    Gebert-Persson, Sabine
    et al.
    Uppsala University, Uppsala.
    Gidhagen, Mikael
    Uppsala University, Uppsala.
    Sallis, James E.
    Uppsala University, Uppsala.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Online insurance claims: when more than trust matters2019In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937, Vol. 37, no 2, p. 579-594Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to develop and test a theoretical framework explaining the adoption of online insurance claims characterised by infrequent interactions, inherent complexity and risk. It extends the technology acceptance model to include knowledge-related and trust-related beliefs. Design/methodology/approach: The framework is tested with structural equation modelling using data from a survey of 292 customers who made online insurance claims. Findings are further explained through 30 telephone interviews conducted with online and offline claimants. Findings: Previous research in financial services has shown trust to be equally or more important than perceived usefulness and perceived ease of use in forming attitudes towards adopting online insurance applications. The findings of this paper contradict this by showing, at best, a weak relationship between trusting attitude and intention to use the online service. Trust is somewhat meaningful; however, perceived ease of use, perceived usefulness and technology attitude are substantially more important in an online insurance claims setting. Research limitations/implications: Contradictory results always beg further research to assure their robustness. Nevertheless, they can also point to a developing trend where trust in the internet channel, per se, is of diminishing importance. Internet and product knowledge are not as pertinent to forming intentions as usefulness and ease of use. Practical implications: To encourage customers to adopt online applications for a trusted company, all emphasis should be on user friendliness and perceived usefulness of the online interface. Originality/value: Compared to other channels, consumers are no longer naïve or distrustful of the online channel for interacting with a firm. If they perceive usefulness and ease of use, they will adopt the offered service. 

  • 26.
    Godtman Kling, Kristin
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Dahlberg, Annika
    Stockholm University.
    Wall-Reinius, Sandra
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Negotiating improved multifunctional landscape use: trails as facilitators for collaboration among stakeholders2019In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 11, no 13, article id 3511Article in journal (Other academic)
    Abstract [en]

    Trails are significant features in landscapes, and many ancient pathways have developed into routes of great importance for recreation and tourism in contemporary societies. Nevertheless, international research on recreational trails has hitherto mainly focused on managerial and environmental aspects of trails and less on trails from a social science perspective, such as conflict management. This study explores the role of recreational trails as a potential tool for managing conflicts in a multifunctional landscape. The findings originate from a case study of the southern Jamtland mountain region in Sweden, an area where land-use conflicts exist and where tourism is a major concern. The study examines the recreational trail as an applied example where actors in the mountain landscape negotiate and collaborate. through the recreational trail, dialogue and discussions are made possible among stakeholders. Findings show that trails can function as facilitators for communication and can thus enhance the possibilities of building trust and promoting collaboration between actors. This research contributes to the existing literature on handling multiple land-use interests and adds to previous knowledge by taking on a rather new approach, where the recreational trail becomes a facilitator for communication.

  • 27.
    Gustafsson, Lisa
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Johansson, Elin
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Purple Flag: Vägen till trygg turism i stadskärnor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 28.
    Gustafsson, Moa
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Värdering till verkligt värde – en ökad risk för earnings management?: En jämförelse mellan skogs- och fastighetsbranscherna och branscher som inte värderar till verkligt värde2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 29.
    Harman, Muharrem
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Bankfinansiering för nystartade företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 30.
    Hedback, Dennis
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Time's up!: The impact of multi-year accounting data on bankruptcy prediction2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Theoretical bankruptcy processes spanning multiple accounting periods havebeen proposed. At the time of writing, most existing bankruptcy predictionstudies do not take these failure processes into consideration, even though theyare proposed to increase prediction performance. This thesis takes a novel approach, taking the years preceding corporate bankruptcy into account into prediction models, by using artificially intelligent random forests to assess the impact of the time dimension of bankruptcy on the prediction performance metrics accuracy (i.e. the probability of correctly classifying any firm), recall (i.e.the probability of correctly classifying a bankrupt firm), and precision (i.e. theprobability that a firm classified as bankrupt, is actually bankrupt). The experimental findings indicate that estimating prediction models from multipleyears of data at the firm level raises accuracy and recall of prediction models.These findings suggest that accounting for the time dimension of bankruptcyindeed increases bankruptcy prediction accuracy through an increased recallrate. However, this thesis cannot show that precision is affected by using multipleyears of data at the firm level. Thus, further research conducted in othersocio-economical contexts, as well as using other performance metrics, is calledfor.

  • 31.
    Holmberg, Evelina
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Johnson, Felicia
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Hotellbranschens bemötande av gäster med funktionsnedsättning: En studie med fokus på hotellsektorn i Östersund och Åre2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 32.
    Holmstedt, Angelica
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Föreställningar om seniorresenärer och Sydafrika som ett imaginärt rum: En undersökning av svenska reseoperatörers digitala kommunikationskanaler2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 33.
    Hälldahl, Petter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Thelin Pesämaa, Andreas
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    GULD ÄR GULD VÄRT: En företagsekonomisk studie om svenska aktiemarknadens samband med guldpris, ränta, tillväxt och valutakurs.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The main aim of this study was to analyze the relationship between gold price and the swedish stock market. Since gold has a major role in financial systems, the interest arose because of the lack of research on the gold price relationship to the stock market in Sweden. That as well as divided view of if gold price relationship is negative, positive or not related to the stock market, has created the interest. The underlying aim of the study was to analyze therelationship between interest rate, economic growth and exchange rate with the dependent variable stock market.This study was limited by analyzing quarterly data in 23 years between 1995 and 2018 on the swedish market. Data was collected and analyzed in statistical programs named Apple Numbers and SPSS. Data was analyzed in a correlation analysis and a regression analysis. The result showed that there is a negative relation between gold price and stock market. The result also shows that there is a negative relation between between interest rate and stock market. It also shows that there is a positive relation between economic growth and stockmarket. Lastly the result shows that there is no significant relation between exchange rate and stock market.

  • 34.
    Höpken, Wolfram
    et al.
    Universtiy of Applied Sience, Weingarten-Ravensburg, Germany.
    Eberle, Tobias
    Business Informatics Group, University of Applied Sciences Ravensburg-Weingarten, Weingarten, Germany.
    Fuchs, Matthias
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Lexhagen, Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Google Trends data for analysing tourists’ online search behaviour and improving demand forecasting: The case of Åre, Sweden2019In: Information Technology & Tourism, ISSN 1098-3058, E-ISSN 1943-4294, Vol. 21, no 1, p. 45-62Article in journal (Refereed)
    Abstract [en]

    Accurate forecasting of tourism demand is of utmost relevance for the success of

    tourism businesses. This paper presents a novel approach that extends autoregressive

    forecasting models by considering travellers’ web search behaviour as additional

    input for predicting tourist arrivals. More precisely, the study presents a method

    with the capacity to identify relevant search terms and time lags (i.e. time difference

    between web search activities and tourist arrivals), and to aggregate these time

    series into an overall web search index with maximal forecasting power on tourism

    arrivals. The proposed approach enables a thorough analysis of temporal relationships

    between search terms and tourist arrivals, thus, identifying patterns that reflect

    online planning behaviour of travellers before visiting a destination. The study is

    conducted at the leading Swedish mountain destination, Åre, using arrival data and

    Google web search data for the period 2005–2012. Findings demonstrate the ability

    of the proposed approach to outperform traditional autoregressive approaches, by

    increasing the predictive power in forecasting tourism demand.

  • 35.
    Janstad, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Norrsén, Klas
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Vilken funktion har en akademisk turismutbildning i besöksnäringen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 36.
    Jonsson, Annika
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Nordlöf, Gustaf
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Platsintraprenörer och platsvarumärke: Fallstudie: Östersund2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 37.
    Jordhus-Lier, David
    et al.
    Department of Sociology and Geography, University of Oslo, Norway.
    Underthun, Anders
    Oslo Metropolitan University, Norway.
    Zampoukos, Kristina
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Changing workplace geographies: Restructuring warehouse employment in the Oslo region2019In: Environment and planning A, ISSN 0308-518X, E-ISSN 1472-3409, Vol. 51, no 1, p. 69-90Article in journal (Refereed)
    Abstract [en]

    The article examines changing employment relations in Norwegian warehouses, and conceptualises the increasing use of temporary agency workers as a redrawing of workplace geographies. The empirical basis for the analysis is four qualitative warehouse workplace studies, including focus group and interview data. The theoretical framework of the article combines an adapted version of the territory-place-scale-network (TPSN) framework developed by Bob Jessop, Neil Brenner and Martin Jones with the concepts of labour control and labour agency. The analysis shows how a networked recruitment system based on Swedish labour migrants, mediated via temporary work agencies, encourage workers to work their way through levels of employment insecurity in order to secure permanent employment. The article argues that the blurring and redrawing of legal boundaries through labour hire can be understood as a territorial strategy of control that affects the workplace as a scale of justice for trade unions. Moreover, the analysis shows how managerial control is conditioned by workers’ individual, habitual and collective agency.

  • 38.
    Karlsson, Emma
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Wisting, Elsa
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Money, money, money, must be funny, in the rich man's world:Lönar det sig för företag med arbeta hållbart?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increased challenge the world is facing and the growing interest and demands in sustainable investment make corporate social responsibility an increasingly and important questions for companies. Researchers even argue that this social responsibility that is expected from different stakeholders has become an issue for the companies, and as a result, reporting of such activities has become more common. Since there is no clear definition for what CSR means, it is up to the companies themselves to interpret the expression, which can lead to large differences in what they prioritize and work with. Some companies tend to adapt CSR in a way to draw attention to the benefits that exist, others as a way to satisfy their stakeholders. This is criticized for happening instead of genuinely working with socially responsible actions and implementing them in the organization. The purpose of this study was to examine the existing relationship between the CSR and profitability, focusing on European companies. Furthermore, the study has focused on examine this connection together with three control variables, firm size, in terms of number of employees, sector and geographical position.The selection in the study consisted of 352 European companies distributed in 11 sectors categorized according to the Global Industry Classification Standard (GICS) which has been tested in a path analysis which is a composition of bivariate and multivariate regression analysis, including all the variables. The results of the study indicate that larger companies work more with CSR in their organization, but it does not necessarily lead to a higher profitability. Furthermore, the result show that the sector has no significance meaning for the amount of CSR work or profitability, the result rather shows that the sector has a negative effect on profitability. Finally, the result showed that the geographical position of the European companies does not involve a greater amount of CSR work. This shows that, irrespective of the country in which the company is located, it does not necessarily mean more work with CSR, while the result showed that geographical position can have a positive effect on the profitability.

  • 39.
    Karlsson, Rikard
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Sekretess för personuppgiftsincidenter: behövs ett starkare sekretesskydd?2019In: Förvaltningsrättslig Tidskrift, ISSN 0015-8585, no 2, p. 177-198Article in journal (Refereed)
    Abstract [sv]

    Den 25 maj 2018 trädde EU:s dataskyddsförordning i kraft och ställer nya krav på den som behandlar personuppgifter. En nyhet med förordningen är skyldigheten att anmäla personuppgiftsincidenter till ansvarig tillsynsmyndighet. I Sverige är det Datainspektionen som är tillsynsmyndighet. Även om den incidentrapportering som ska ske enligt dataskyddsförordningen har goda intentioner finns också risker med anmälningsskyldigheten. En anmälan till tillsynsmyndigheten kan i vissa fall innebära en upplysning om att ingivarens it-system är sårbart för attacker. En anmälan om en personuppgiftsincident kan till exempel avslöja svagheter i skyddet av personuppgifter i aktuella system och i vissa fall även påvisa hur vidtagna skyddsåtgärder kan kringgås för att få obehörig tillgång till systemet. En förutsättning för att den personuppgiftsansvarige ska anmäla incidenter i den omfattning och med sådant innehåll som dataskyddsförordningen kräver är att uppgifter som är känsliga ur säkerhetssynpunkt har ett relevant sekretesskydd hos tillsynsmyndigheten. Frågan om sekretess för personuppgiftsincidenter har nyligen utretts i förarbetena till lagen (2018:218) med kompletterande bestämmelser till EU:s dataskyddsförordning. Den bedömning som lagstiftaren gjorde var att ett förstärkt sekretesskydd för personuppgiftsincidenter inte behövs, utan att sekretessbestämmelsen i framför allt 18 kap. 8 § 3 offentlighets- och sekretesslagen (2009:400) (OSL) ger ett tillräckligt sekretesskydd på området. I senare underrättspraxis framträder dock en oklar syn angående vilket sekretesskydd uppgifter om säkerhetsåtgärder i personuppgiftsincidenter har hos tillsynsmyndigheten. Syftet med denna artikel är att undersöka sekretesskyddet för sådana personuppgiftsincidenter som i enlighet med dataskyddsförordningen ska anmälas till tillsynsmyndigheten i Sverige. En fråga som diskuteras i artikeln är huruvida nuvarande sekretessbestämmelser ger ett tillräckligt sekretesskydd för uppgifter i personuppgiftsincidenter eller om en förändring av sekretesskyddet är motiverat.

  • 40.
    Kastberg, Lars
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Modin, Magnus
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    E-handel och fysiska mellanhänders hantering av butiksdöden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The rapid technology advancement has led to more and more physical stores closing down or backing in profit figures. In turn, this has led the classical intermediaries into a problematic situation. Store managers have noticed this change of events, and also top management within larger groups, such as H&M, are aware of this. Therefore, this study aims to find out why stores have not changed to e-commerce to a greater extent, and how store managers look to the future of the physical clothing stores.Previous research has shown that many factors affect a consumer’s shopping habits in today's consumer society, how these shopping habits change over time, and how a deeply rooted corporate culture can make necessary organizational changes difficult. In this study, we have done in-depth interviews with store managers, and then interpret and analyze whatthese managers said, to get a good overview how these store managers deal with the changes that are occurring in the clothing industry due to e-commerce. In total, 8 store managers were interviewed and whose responses were analyzed with an analysis model formed in a thematic order in contrast with the theories we used in the study.We can conclude that the store managers have high faith in their own business despite the development of e-commerce. The store managers firmly believe that e-commerce cannot compete with the value that services provides in stores. Our assumption is that the organizations as a whole have lived with this belief, and that this may be the reason why the intermediaries have not switched to e-commerce earlier.

  • 41.
    Lexhagen, Maria
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Chekalina, Tatiana
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Lundberg, Christine
    University of Surrey.
    The ABBA fandom: - an online survey2019Report (Other academic)
  • 42.
    Lind, Selma
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    "Det ska finnas någoting för alla" (Den turismansvarige för Ovanåkers kommun): En fallstudie om marknadsföring av en perifer destination i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 43.
    Lindahl Toftegaard, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Svag ansvarskultur påverkar upphandlingar2019Other (Other academic)
  • 44.
    Lindberg, Agnes
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Viklund, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Om sanningen ska fram:Sambandet mellan integrering av CSR i verksamheten och aktieanalytikers prognossäkerhet genom kvalitet2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A topic that has become increasingly relevant over the past years is for companies to report their non-financial information, for example CSR. This kind of reporting can result in several profitable aspects which, among others include a good reputation and competitive advantage. The purpose of this study was to analyse how the relationship between the integrating of CSR into the operation, the quality of the CSR-reports and equity analysts' forecast security could be described and understood. The selection was made from 27,000 companies through a database with the requirement was that they must have a market capitalization of more than 5 billion USD and that the stock analysts' forecast security did not deviate from the actual outcome with less than -10,000%. After the selection, 1311 companies remained that met the requirement and could be included in the study. The study used both regression- and path analysis to analyse the collected data. The results showed that there was a positive significant correlation between the quality of the CSR reports and the forecast security of equity analysts. In addition, we found a positive significant correlation between CSR's integration into operations and equity analysts' forecast security through the quality of CSR reports.

  • 45.
    Lindgren, Agnes
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Utlandsresa eller hemester?: En studie om orsakerna bakom svenskars minskade utlandsresande2019Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
  • 46.
    Lindquist, Amanda
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Viklund, Lina
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Revisorers attityd vid rekommendation av K-regelverk till små och medelstora företag.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bokföringsnämndens K-regelverk was introduced in 2014 and is today the accounting framework which small and medium-sized companies should follow when it comes to their accounting and how the current accounting for the financial year should end. The small and medium-sized companies are the ones that primarily contribute to work opportunities in Sweden. With the unemployment in the country today, it is therefore very important that thecompanies have the best possible conditions. The companies are involved in shaping the economic development in Sweden. These companies has small knowledge when it comes to the choice between K2 and K3, which is the reason why the auditor often has an influential role. Therefore, it is important that the choice is right from the beginning, since there are difficulties in changing between the regulations back and forth. This study questions theauditor's actual intention behind their recommendation of K-regelverk. With the increase in the commercial behavior of auditors, we find it interesting if they are based on their own or the auditor's own interest in the form of a commercial or personal attitude, or if it is the customer's best interests, and the auditor is as professional he/she should be. The study collected data through a survey that was sent by email to auditors throughout Sweden. Theywere asked to answer questions related to the different attitudes; commercial, professional and personal, but also background questions such as years in the profession, gender, age, which audit firm they work on and whether they are authorized or approved auditors. The sample in the study consisted of 54 auditors. The study's results show, among other things, a negativelysignificant correlation between qualified auditor, that is, authorized or approved auditor, and the commercial attitude. When recommending the K-regelverk for small and medium-sized companies, auditors do not seem to have any self-interest, but the recommendation is made for the company's best interests.

  • 47.
    Lindvert, Marta
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Patel, Pankaj C.
    Villanova University, Villanova, PA, USA.
    Smith, Célina
    EMLYON Business School, France.
    Wincent, Joakim
    Luleå University of Technology.
    Microfinance Traps and Relational Exchange Norms: A Field Study of Women Entrepreneurs in Tanzania2019In: Journal of small business management (Print), ISSN 0047-2778, E-ISSN 1540-627X, Vol. 57, no 1, p. 230-254Article in journal (Refereed)
    Abstract [en]

    In interdependent social groups, microfinance traps occur when conflicts arise between borrowers' affective ties related to family needs and instrumental ties related to obligations toward their loan group. Thus, the social capital that facilitates microfinancing can lead to conflicting obligations toward business needs and economic obligations toward family. Building on an inductive field study among female entrepreneurs in Tanzania, we conceptualize microfinance traps. By using relational contract theory to interpret the qualitative data, we argue that microfinance traps can be reduced by balancing role integrity, preserving norms and reciprocity, and harmonizing the social matrix toward the family and loan group. 

  • 48.
    Ljunggren, Ida
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Persson, Klara
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    No (wo)man is an island: A qualitative research depicting cultural impacts on female tourism entrepreneurs in the communal society of Samoa.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 49.
    Lundberg, Heléne
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Bank relationships’ contributions to SME export performance2019In: International Journal of Bank Marketing, ISSN 0265-2323, E-ISSN 1758-5937, Vol. 37, no 5, p. 1143-1164Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to examine to what extent, and in what ways, various types of bank support improve small and medium-sized enterprise (SME) export performance. It contributes to bank marketing and international marketing theory and practice by clarifying bank contributions to SME export performance at the firm level. Design/methodology/approach: The study method is an on-site survey, encompassing 135 manufacturing Swedish SMEs. Five hypotheses are tested using ordinary least squares regression. Findings: The higher the export performance, the greater the importance attributed to bank funding of international business. The importance of transaction and/or currency services provided by banks for SMEs’ ability to do business abroad was confirmed, but with the important limitation that the effect diminishes as the number of markets increases. Furthermore, the results indicate that SMEs with low export performance attach a high importance to the advisory services that banks can offer regarding international business. No significant results for knowledge sharing or support from bank contacts were found. Practical implications: SME managers are encouraged to view banks as potential providers of a diverse set of value-added resources while taking into consideration that some banks will have more developed resources and support policies than others. The study results also assist banks in building effective strategies for enhancing their relationships with SME clients, as it provides detailed information on how SMEs relate different kinds of bank services to their export performance. Originality/value: As the first paper to describe SME-perceived relationships between different bank services and export performance, this study informs bank marketing and international marketing theory about bank contributions to SME internationalisation. 

  • 50.
    Lundberg, Heléne
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    Rehnfors, Anneli
    Mid Sweden University, Faculty of Human Sciences, Department of Economics, Geography, Law and Tourism.
    The immigrant effect from employer and employee perspectives in a Swedish context2019In: International Journal of Entrepreneurship and Small Business, ISSN 1476-1297, E-ISSN 1741-8054, Vol. 36, no 1-2, p. 126-147Article in journal (Refereed)
    Abstract [en]

    This explorative study addresses the immigrant effect. Not only is the employer perspective considered, but employed immigrants also share their experiences. We report a multi-case comparative study of two immigrant-employing SMEs in Vasternorrland, a peripheral and sparsely populated region located in Mid Sweden, in northern Europe. The employment of immigrants reportedly had several advantages as well as disadvantages. Both employers and immigrant employees agreed that the immigrants' language and cultural competences reduced psychic distances between the company and the export market represented by the immigrant's country of origin. Employers reported a generally increased awareness of psychic distance among markets resulting from the employment of immigrants, though employing immigrants resulted in increased psychic distance within the companies. 

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