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  • 1.
    Aamir, Suhaib
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Farooq, Umar
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Assessing the Preparedness of Small and Medium-sized Entities in Sweden: to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. Moreover SMEs employ around 60% of Sweden‟s manpower which shows their concern toward social responsibility.

    Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles. There has been much ongoing debate regarding the suitability of one set of accounting standards in a country for all its operating enterprises, regardless of their size. In July 2009 the International Accounting Standards Board (IASB) published the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The IFRS for SMEs is intended to be applied to the general purpose financial statements of entities that do not have public accountability. The main theme of our thesis is to examine the suitability and difficulties faced by SMEs in Sweden towards IFRS for SMEs. Furthermore, this thesis will identify the problems that will be faced by SMEs in Sweden, in the process of adopting IFRS for SMEs. Lastly, this study will be conducted to check whether SMEs in Sweden prefer to choose and use IFRS for SMEs or Swedish GAAP.

    In order to achieve the determined objectives, the study "Assessing the preparedness of small and medium-sized entities in Sweden to adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)" was conducted. A qualitative research employing semi-structured interviews was carried out with eleven interviews in order to solidify the quality criteria of our research work. Sample was selected based on convenient sampling from Umeå due to the limitations of resources in terms of cost and time; opinions from three different categories of respondents (audit firms, SMEs and experts‟ opinion from the academic perspective) would be gathered. All collected data would be analyzed against the theoretical framework, and with the help of analysis conclusion regarding this study would be drawn.

    Based on the qualitative results, the findings exhibits that SMEs in Sweden are not inclined towards IFRs for SMEs and are not ready in any way to adopt these standards. The Swedish GAAP has been designed over years and all SMEs are very much familiar with the rules and principles applicable in Swedish GAAP. Therefore, according to our research inclination of SMEs in Sweden is towards Swedish GAAP rather than IFRS for SMEs.

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  • 2.
    Aamir, Suhaib
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Farooq, Umar
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Auditor client relationship and audit Quality: The effects of long-term auditor client relationship on audit quality in SMEs2011Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts.

    For long, auditing has been discussed in different studies and research areas but mostly in association with publicly listed companies. Less attention has been paid to the relationship of auditors and clients as far as clients in SMEs are concerned. In any country around the globe, SMEs are of major contribution in terms of backing the economy, giving it both the boost and the stability, as they collectively form the major chunk of the economy. If we specify our study to the SMEs in Sweden, then 99% of the enterprises in Sweden represent the SME sector; in addition they employ around 60% of the manpower. Based on these facts, and due to less attention given to auditor-client relationship in terms of SMEs, instead of; we have directed our concerns towards the study of effects of auditor-client relationship on audit quality in SMEs in this particular research study.

    In this study, we have opted for qualitative research with semi-structured interviews to be used as the tool for data collection. Interviews were conducted with two different groups of interviewees, one group representing the auditors and the other group representing the client-firms (SMEs). A total of seven interviews were conducted in order to strengthen and validate the results for our research question. Due to the limitations of this study, mostly in terms of cost and time, samples were selected from Umeå, Sweden. The data interview structure, data analysis and discussion, and conclusions were all made based on existing theories summarized in the theoretical review of this study. The results of this study suggests that (1) long-term audit tenure is beneficial for the audit quality if certain risk factors like risk of auditor independence and risk of developing complacency are controlled; and (2) factors such as NAS, industry specialization, knowledge and experience of the auditor, internal control in the client-firm, professional ethics, proper audit plan, providence of unbiased information by the client, and appointment of the auditor by the client-firm itself enhances the audit quality.

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  • 3.
    Aardeck, Anna-Katharina
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Behling, Corinna
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Customer Value's Influence on International Market Entry Strategies in a B2B Context: Business and Market Opportunities in the Data Centre Segment in Northern Europe2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    nternational market entry strategies gained increasing importance due to globalisation. Companies became multinationals. Therefore, new challenges arose due to different market and customer requirements. One topic, which gained importance in B2B context, is customer value. Customer value can be defined as the perceived benefits a company delivers its customers in comparison to the perceived expenses. Nevertheless, no uniform definition exist. In addition to that, if there is a direct connection between B2B customer value and international market entry strategies have not been investigated yet. Therefore, this thesisprojectdeals with the influence of B2B customer value on international market entry strategies. To determine the link, following research question guides this thesis: How does B2B customer value influence international market entry strategies in Northern Europe?The research isnot only focused on Northern Europe but also on the data centre segment. The investigated countries are Norway, Ireland, UK and Finland. These countries are highly interesting for the commission partnerdue to market developments and mega trends. Furthermore, the commission partneris represented by local subsidiaries in the four countries of interest. In order to answer the research question, deep insights are generated via semi-structured interviews. Three customer groups are investigated: Data centre operator as well as owner, constructors including panel builder and system integrators as well as design consultants. The interviews are conducted either face-to-face or if necessary via telephone in the four countries of interest. The interviews include questions about B2B relationships, brand and marketing.If culture influences B2B customer value is investigated indirectly bythe questions on B2B relationship.Market intelligence questions are added in order to create a deeper understanding of the market.Furthermore, these insights also help to interpret the answers of customers. Due to the interviews, a picture of the B2B customer value in Northern Europe is created. Northern European customers value reliable suppliers who can offer quality products as well as solutions. In addition to that, the importance of global brands andmarketing of competences is determined. Due to combining the findings with the cultural dimensions of Hofstede, it is concluded that customer value differs between other countries.Hence, customer value influences international market strategies, as different customer value require distinct international market entry strategies.

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    Thesis, Aardeck and Behling
  • 4.
    Aasa, Mikael
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Hertzberg, Fredrik
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Användandet av miljöledningssystem och gröna nyckeltal: – en studie av drivkrafter hos mindre företag2007Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Under de senaste åren har miljömedvetenheten i samhället blivit

    alltmer påtaglig och i synnerhet är det debatten om växthuseffekten som fått mycket stort utrymme i media. Detta har medfört att företagens intressenter börjat ställa allt högre krav på att även företagen ska ta sitt miljöansvar. Ett vanligt sätt att få struktur på miljöarbetet är att implementera ett miljöledningssystem i verksamheten. Företagen väljer ofta att certifiera sig i och med

    införandet av ett miljöledningssystem, vilket även fler och fler av företagens kunder kräver. Idag är det fortfarande i första hand stora företag som miljöredovisar och använder sig av gröna nyckeltal för att visa sin miljöpåverkan för dess intressenter. I mindre företag är inte denna företeelse särskilt vanlig. Med detta som utgångspunkt blev vår problemformulering:

    Vad driver mindre företag att använda miljöledningssystem och gröna nyckeltal och hur bedriver de sitt miljöarbete?

    Vårt syfte med denna uppsats är att kunna ge vägledning om vilka gröna nyckeltal som kan vara relevanta och som mindre företag kan använda sig av i sin redovisning. Vi vill se om det går att identifiera drivkrafterna bakom miljöredovisning och hur intressenterna påverkar

    denna. Vi försöker fånga upp trender inom området och använder företagskoncerner som jämförelsegrund för att visa alternativ och ge exempel på miljöarbete.

    Teorin inleds med en redogörelse för olika drivkrafter som kan finnas bakom miljöredovisning samt en djupare diskussion om gröna nyckeltal. Vidare beskrivs intressentmodellen och legitimitetsteorin samt vad olika intressenter använder miljöredovisning till. Vi valde att

    kombinera en kvantitativ och kvalitativ metod för insamlandet av det empiriska materialet till vår studie. Vi börjar med den kvantitativa

    metoden för att få en överblick samt för att få respondenter till den kvalitativa delen av vår studie.

    I vår analys av det empiriska materialet har vi utgått ifrån vår teoretiska referensram där vi dragit slutsatserna att yttre faktorer och intressenter var viktiga vid initieringen av miljöarbetet och införandet av ett miljöledningssystem hos företagen, men att det senare var de interna fördelarna som värderades högst. Vad det visar är att mindre företag upplever en press utifrån att miljöcertifiera sig men att det i praktiken verkar vara av mindre betydelse vid

    upphandlingar. Det framstår helt klart att implementeringen av ett miljöledningssystem i företaget gör att miljöarbetet blir mer konkret och strukturerat. Vad avser användandet av gröna nyckeltal är det energiförbrukning i olika former som är den dominerande indikatorn,

    däremot verkar det finnas problem att relatera denna på ett enkelt och rättvisande sätt.

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    FULLTEXT01
  • 5.
    Aava Olsson, Emma
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Björnehall, Oskar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Förändring i pandemitider: En kvalitativ studie om covid-19s påverkan på svenska industriföretags arbete med riskidentifiering och begränsningsstrategier2023Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Det här examensarbetet utforskar hur covid-19 har förändrat sättet för industriföretag i norra Sverige att arbeta med supply chain risk management, där fokus ligger på de två processerna riskidentifiering och begränsningsstrategier. Supply chain risk management är ett växande ämne som fått allt mer uppmärksamhet hos forskare. Fortsättningsvis har existerande litteratur visat att covid-19 fick stora effekter på företags försörjningskedjor i form av störningar och att förändringar inom arbetet med risker tagit sin början. Däremot saknas forskning på hur förändringarna fortsatt utvecklas fram till idag som en konsekvens av pandemin. Därav saknas ett helhetsperspektiv över vilka förändringar som har skett från innan covid-19 fram tills idag. Vidare har existerande litteratur framhållit riskidentifiering och begränsningsstrategier som de två mest kritiska processerna i supply chain risk management och därför valde vi att rikta in studien på just dem. Fortsättningsvis har norra Sverige valts som geografisk kontext för studien eftersom det hittills varit ett outforskat område. Dessutom har industriföretag varit föremål för studien då de ofta har globala och komplexa försörjningskedjor. Syftet med den här studien är att undersöka och skapa en djupare förståelse för hur industriföretag belägna i norra Sverige har förändrat arbetet med riskidentifiering och riskbegränsning inom processen supply chain risk management från tidsperioden innan covid-19, under covid-19 och tiden efter covid-19. I studien genomfördes 6 semi-strukturerade intervjuer med respondenter från olika industriföretag i norra Sverige. En kvalitativ metod valdes för den här studien, tillsammans med ett induktivt synsätt, vilket har gett oss flera insikter om hur industriföretag förändrat sitt sätt att arbeta med risker från innan covid-19 till efter. 

    För det första indikerar våra resultat att en förändring som har skett är att förståelsen har ökat under covid-19, för hur pandemier fungerar och vilka konsekvenser en pandemi kan orsaka för företagens verksamhet, från att knappt ha existerat innan covid-19. Det här medförde att företagen implementerade en mer strukturerad riskidentifiering och började arbeta mer konsekvent med riskidentifiering under covid-19. För det andra observerades en förändring där en övergång skett från fysiska riskidentifierings möten till digitala riskidentifierings möten, vilket berodde på social distansering. Samtidigt som mötensfrekvensen ökade för att kunna identifiera kritiska komponenter för verksamheten. För det tredje kunde resultatet visa att det har skett en förändring från att företag haft liten kunskap om leverantörer och avancerade datasystem under covid-19, till att de efter covid-19 införde verktyg för att förstå leverantörer tillsammans med avancerade datasystem. För det fjärde visar resultatet att företagen arbetade med leverantörer utifrån just-in-time innan covid-19, vilket förändrades under covid-19 då företagen blev medvetna om just-in-times utsatthet. För det femte påvisar resultatet att företag arbetade med endast en eller ett fåtal leverantörer innan covid-19 vilket förändrades under covid-19 då second sourcing infördes som begränsningsstrategi. För det sjätte användes inte strategin säkerhetslager under covid-19, men infördes efter covid-19. Slutligen bidrar studien med praktiska bidrag till industriföretag och personal. För det första, framkommer vikten av att ha kunskap och struktur för riskidentifiering och begränsningsstrategier hos industriföretag. För det andra, behöver företag arbeta mer med samarbeten och öka sin förståelse för olika intressenter för att hantera risker. För det tredje bör industriföretag införa säkerhetslager och second-sourcing för att hantera risker. För det fjärde, bör industriföretags personal få ökad möjlighet till information och kunskap om risker och hur dessa hanteras. Vårt teoretiska bidrag skapar en helhetsbild för hur riskidentifiering och begränsningsstrategier har förändrats på grund av covid-19 inom geografiska kontexten norra Sverige. Därutöver har studien bidragit med kvalitativ forskning på ämnet och gett en ökad förståelse för att det behövs mer forskning gällande makro-riskers påverkan på företags verksamhet och försörjningskedja. 

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  • 6.
    Abassy, Safi
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Morskogen, William
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    How does ownership structure influence debt and liquidity for football clubs in Europe?2024Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the period of 2013-2022, there have been many interesting developments in the football industry in Europe. From accumulation of debt to disregarding the regulatory framework put in place by UEFA, football clubs have changed their capital structures to accommodate their financing needs.

    There has been previous research that has found a relationship between ownership structure and financial performance, but none that has explored how ownership structure affects debt and liquidity given current circumstances. The scope of this study was to ultimately determine how the capital structure and the liquidity is affected. This is a broad topic and the authors have covered several aspects within the field. However, there have been suggestions on further research regarding how one could go about valuating a football club as most of the football clubs in Europe have private ownership structures. In the end, the sample consists of 8,588 firm-year observations and adapts a longitudinal methodology. The tests carried out consist of OLS regressions as well as a multivariate regression. To be able to compare the different ownership structures, several regressions were made to put each ownership structure as the reference group.

    The authors of this thesis found that ownership affects debt and liquidity both individually and collectively. Therefore, answering the research question “What is the effect of ownership structure of football clubs in Europe on debt and liquidity?”. Football clubs in Europe have experienced low profitability, but rather high liquidity. The capital structures of said football clubs contain more debt than equity, where equity is negative in some cases. By comparing ownership structures, their effects on both debt and liquidity differentiate. This thesis contributes to already existing literature by contradicting Modigliani and Millers' assumption regarding bankruptcy costs. It also contributes practically to managers, investors, stakeholders, and regulators by providing context to different key financial metrics.

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  • 7.
    Abate, Marco
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Biei, Massimo
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Role of adopting response strategies to manage the Front-End phase of a project.: An exploratory study of the Italian Innovative SMEs.2016Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The present study investigates the role of the Front-End phase within the context of Innovative Small and Medium-sized Enterprises through the project management lens, focusing on what practitioners can do to manage this phase. Taking a cue from the assumption that the Front-End phase of a project is a very critical and important stage, this study begins with a literature review on innovation and on its role among the Small and Medium-sized Enterprises, and moves to the identification of the main challengesthat an Innovative Italian Small and Medium Enterprise has to face in the Front-End phase. Particularly, the research focuses on the strategies that a project manager can implement to deal with the fuzzy nature of the Front-End phase, originated by uncertainty, equivocality and complexity. The study has an inductive approach and a cross-sectional time-horizon. A case study strategy has been employed, together with semi-structured interviews as data collection technique, involving six Italian Innovative Small and Medium-sized Enterprises identified through the framework of legal requirements provided by the European Union. Although literature poses on the same level all three elements, results show that there is a general consensus about the main role played by uncertainty. Practitioners identify several strategies to employ in order to deal with uncertainty, while the number of strategies identified to reduce equivocality and complexity is limited. Furthermore, this study identifies a correlation between the size of a company and the type of strategies employed to deal with the fuzziness. The more resource a company allocates on a project, the wider is the range of possible strategies project managers can adapt.

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  • 8.
    Abbas, Ali
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Determinants of women's labour supply in Bangladesh and Pakistan2013Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
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    Determinants of women's labour supply in Bangladesh and Pakistan
  • 9.
    Abbas, Ali
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    The European Union’s Technological and Economic Development: A Study on Production of Renewable Energy2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis answer the two main questions, firstly, the role of technological development in the production of RE with special reference to investment subsidy in supporting schemes and research and development (R&D). Investment subsidies in supporting schemes and R&D are widely used to promote RE technology and considered economical, efficient instruments than regulation approach. Secondly, the study investigates the relationship between the production of RE and the economic development. Panel data for twelve European Union (EU) countries are analysed for the period 1990 to 2013. The study uses a Cobb Douglas production function to estimate the EU's rational behaviour of investment subsidy between supporting schemes and R&D. For the estimation techniques, the study uses the unit root test, cointegration test, and dynamic pooling average group (PMG) model. The selection of the PMG model is based on the results of diagnostic tests, i.e. cross-sectional dependence, heteroskedasticity, serial correlation, and Hausman. Furthermore, the cointegration test confirms that in the long-run all the variables move together to achieve equilibrium. The PMG model confirms the effect of the independent variables on the dependent variable. Thus, it is concluded that the investment subsidies in supporting schemes have a positive and significant effect on the production of renewable energy in the long-run. However, the investment subsidy in research and development also has a positive but insignificant effect on the production of renewable energy in the long-run. Based on the long-run result, thus the study suggests that it is more rational to invest subsidy in supporting schemes than in R&D. In order to find the relationship between the production of RE and economic development, the result of the study confirms that economic development has a positive and significant impact on the production of renewable energy both in the short-and long-run. In addition, the test of the causality confirms the bidirectional relationship between production of RE and economic development. The bidirectional relationship states that both energy and economic growth are associated and complement each other.

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    The European Union’s Technological and Economic Development: A Study on Production of Renewable Energy
  • 10.
    Abdallah Mohammed, Sara Abbas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Parvin, Shaila
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    A Road to be Paved: How Can Foreign Born Women Entrepreneurs be Included in the Swedish Entrepreneurial Ecosystem: A Case Study on Novice Foreign Born Entrepreneurs in Sweden2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurial ecosystem is made up of multiple participants, components, and actors. The entrepreneurial ecosystem in Sweden consists of various components, all of which contribute to the creation and enhancement of entrepreneurial experiences for novice entrepreneurs. Research on immigrants has been carried and published, emphasizing men as the primary group within the immigrant population. The contradictory point about women remaining in the shadows is still vital and valid. This research tries to describe and explain the inclusion of these novice immigrant female entrepreneurs into the entrepreneurial ecosystem. Based on a literature review on the entrepreneurial ecosystem, women's motives for starting a new venture, and the breakthrough process, a qualitative approach was deemed appropriate to understand the flow and dynamics of this inclusion process. The case study method was used as the research strategy for two different groups of actors in the entrepreneurial ecosystem. In-depth semi-structured interviews were conducted with two groups of people: The first group, business coaches, business developers, business consultants, and general managers who work on consulting and support projects for entrepreneurs. The second group consisted of foreign-born novice female entrepreneurs. The findings indicate that the obstacles to inclusion are more than just road paves. The most frequently addressed obstacles were those related to communication, cultural backgrounds, knowledge and training. Communication barriers prevent these entrepreneurs from engaging with other entrepreneurial ecosystem actors, resulting in exclusion. Another obstacle was the cultural background, which included social factors, language, norms, and beliefs. The final barrier was knowledge and training, which facilitated network building and provided entrepreneurs with the necessary information to establish and run their businesses. The analysis identified that obstacles and road pavers for the inclusion process are extending to all the actors included in this research; novice entrepreneurs must identify and build multiple ties that connect them to the other ecosystem actors, and the other actors must do the same to include these novice foreign born female entrepreneurs in the ecosystem. Communication for novice foreign-born female entrepreneurs, on the other hand, is to establish ties with other ecosystem actors, which will promote access to financing, consultancy, government rules and regulations, and training sessions. However, it was noted that ecosystem actors play an important role in the communication process and can turn it into a road paver. Another obstacle found through the study is the social and cultural influences that impede the communication process. For example, the paper identified language as a significant obstacle and the beliefs and norms that form these women's attitudes, and one of the significant attitudes is a lack of trust in government rules and regulations. Finally, knowledge and training are regarded as a communication tool that connects these novice immigrant female entrepreneurs to the other ecosystem actors, besides introducing them to the components of the entrepreneurial ecosystem like financing and funding. Since the paper focused on a small number of actors and ecosystem components, it was not easy to thoroughly define and justify the inclusion process. Further research could investigate the steps of the process and the participants, including other actors and ecosystem components not covered in this paper.

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  • 11.
    Abdi, Abdirahman
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Huang, Renyuan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Market efficiency for two classes of stocks in China: state owned and private companies2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The fast-growing economy in China attracts the world’s interests, which includes the Chinese stock markets. The market efficiency of Chinese stock markets is widely discussed by researchers in different approaches. The involvement of government in stock markets is a unique case in the financial world.

     

    By this paper, we are answering the question that is the degree of market efficiency of stat-owned companies different from that of private companies in Chinese stock markets. This will bring us knowledge about Chinese stock markets as well as the impact from ownership, market value and management styles on market efficiency.

     

    To clarify the influence from government involvement in stock markets, we select 938 stocks distinguished by ownership structure. This quantitative study is preceded on daily data from 2007 to 2011. We use auto correlation, Chi-square test, and linear regression together with Spearman’s correlation to test our hypothesis. The degree of market efficiency of each ownership group is examined and compared to each other. Market efficiency related to ownership and market capitalization are inspected if they are anomaly factors in Chinese markets.

     

    The empirical results indicate that the degree of market efficiency of state-owned companies is significantly different from the degree of market efficiency of private-owned companies in China. The market capitalization is one of the existing anomaly factors in Chinese stock markets, as well as it is correlated with degree of market efficiency to some extent. For state-owned enterprises, active management on stock market does not provide a better market efficiency compared to passively managed companies.

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  • 12.
    Abdi Mohamed, Aukar
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Pantaléon, Song
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Process of Post-Merger Organizational Identification: An analysis of mergers and acquisitions2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Today, mergers and acquisitions often grab headlines due to the large sums of money involved, and the number of stakeholders affected by it. Still, the increase in merger and acquisition activities, the capital involved, and the pervasiveness of these activities stand in sharp contrast to their high rates of failures. Scholars have attributed the failure of mergers and acquisitions to management failure when it comes to dealing with human aspects during the integration phase.

    The purpose of this paper was to examine how individual’s identities change overtime in a merger. More specifically, it examines the process of post-merger organizational identification in merger contexts through the lens of social identity theory. From this purpose, we formulated the following research question and two sub-questions:

    • • How can post-merger identification be managed and integrated in an organization?
    • o How can organizational identities transit from a pre-merger state to a post-merger state successfully?
    • o What is the outcome of the post-merger identification process?

    The method used in this study was qualitative with an interpretive approach, which allowed us to gain a deeper understanding regarding the purpose and to answer our research question. Primary data came from purposive sampling, where 14 semi-structured interviews with individuals with various managerial positions in post-merger integrations were conducted to gain an understanding of how they tackled the integration process. The secondary data used resulted from previous research, literature, articles and other internet sources. The interviews were qualitatively analyzed through a thematic coding procedure.

    The backbone of our theory consists of perspectives on mergers and acquisitions from the lens of social identity theory. Particularly, it was used to understand the post-merger organizational identification process. The theoretical components were used to understand group formations and intra- and intergroup relationships, the effects mergers have on individuals, and what the effects of the outcomes of post-merger identification have on group and organizational identity.

    Our findings disclose that organizational identities are exclusive by nature and that they remain in this state unless managerial actions are taken which triggers commitment from groups to change. These actions must combine communication efforts with managerial interventions which promote intergroup cooperation, prototypical norms and values. Depending on the actions and the goal of the merger, the nature of the post-merger identity is a combination of two identities which forms an overarching one, or an assimilation of one identity into another.

    The contributions from this study come in two forms: theoretical and managerial. The theoretical contributions come through our findings showing how organizational identity emerge, change and how they are formed. The managerial contributions provide recommendations on how practitioners should facilitate the process, the vital role the manager has in the process and approaches they could take based on our findings.

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    Aukar and Song Thesis - The Process of Post-Merger Organizational Identification
  • 13.
    Abdu, Akrem
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Företagsamt förhållningssätt genom entreprenörskapsutbildning?: En kvalitativ studie om hur elevers företagsamma förhållningssätt kan utvecklas genom entreprenörskapsutbildning på gymnasieskolan2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det har på senare tid växt fram en rad olika entreprenörskapsutbildningar i det svenska utbildningsväsendet och det verkar som att satsningarna på den här typen av utbildningar kommer att fortsätta att öka. Detta relativt nya sociala fenomen i det svenska utbildningsväsendet innebär att många elever och lärare i dagsläget har genomgått någon formav entreprenörskapsutbildning. Frågan som jag vill kasta ljus på i den här studien är: Hur utvecklas elevers företagsamma förhållningssätt genom entreprenörskapsutbildning?

    Till min hjälp har jag använt mig av en kvalitativ metod där jag har intervjuat elever och lärare som genomgått entreprenörskapsutbildningen Ung Företagsamhet. Jag har fördjupat mig i tre av dessa elever och en av lärarna. Ett aktörssynsätt utifrån ett bottom-up perspektiv används för att besvara studiens forskningsfråga och syfte. Vidare används en multipel fallstudie där jag analyserar varje fall var för sig och avslutar sedan med en jämförande analys mellan fallen från vilken slutsatserna dras.

    Det teoretiska ramverket fungerar som teoretiska utgångspunkter och innehåller begrepp och modeller från teorier om entreprenörskap och lärande. Dessa teoretiska utgångspunkter har utvecklats utifrån studiens angreppssätt som är abduktion eller den gyllene medelvägen. Centrala teoretiska begrepp som används i studien är lärandesituation, lärandeprocesser och lärandenivåer vilka sammanfattar studiens teoretiska referensram.

    Det huvudsakliga syftet med studien är att baserat på det teoretiska ramverket bidra med djupare förståelse för hur elevers företagsamma förhållningssätt kan utvecklas genom entreprenörskapsutbildning. Slutsatserna för denna studie är att utvecklingen av ett företagsamt förhållningssätt bestäms av olika inre och yttre lärvillkor i lärandesituationen. Lärandeprocesserna för de olika aktörerna kategoriserades som kognitiva (kunskapsmässiga), psykodynamiska (emotionella) och sociala (samarbetsmässiga). Lärandenivåerna som berördes av eleverna kategoriserades som: know-me, know-what, know-when, know-how, know-who och know-why.

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  • 14.
    Abdu, Akrem
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Johansson, Erik
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Social Entrepreneurship: A Case Study of SIFE Umeå University2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today the world faces a lot of societal challenges in the economical, social and environmental spheres that needs to be overcome. Global warming, poverty and increasing economic inequality are only some of these challenges. The public debate has been focused on finding solutions to them and one of these has been addressed as social entrepreneurship. This phenomenon is about the era of the new type of entrepreneurs – social entrepreneurs – that recognize these challenges as opportunities that can be exploited in a both profitable and sustainable manner. Social entrepreneurship has in this way emerged as an interesting phenomenon and a new area in the entrepreneurship research.

     

    This study examines the phenomenon of social entrepreneurship by scrutinizing the concept SIFE - Students In Free Enterprise. SIFE is a non-profit organization that claims to be actively engaged in working with social entrepreneurship. The general purpose of this study is to bring a deeper understanding of the social entrepreneurship phenomenon, by describing the particular purpose, the case of SIFE Umeå University as a social entrepreneurship model. Our study is a qualitative case study using semi-structured interviews. Six respondents have been interviewed from different levels of the organization - SIFE Umeå University - in order to reflect the entire organization. We have used a deductive approach by establishing a theoretical framework that guided the interviews and has been used in the analysis of the empirical data.

     

    The main conclusions in this study show that SIFE Umeå University’s work with social entrepreneurship is mainly about socioeconomic and personal development. Another conclusion is that cooperation with partners from different sectors of the society is an important fundament in their work with social entrepreneurship. Furthermore, SIFE Umeå University can be considered as hybrid of a voluntary organization and social enterprise since it includes similarities of both organizational forms. Moreover, the study shows that entrepreneurial skills play an important role in SIFE Umeå University’s work with social entrepreneurship. Finally, we can from this study draw the conclusion that SIFE Umeå University’s work with social entrepreneurship can be divided in six steps: Target group, Job/life training, Commercial enterprises, Personal development, Socioeconomic development, Partnership Network.

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    Social Entrepreneurship - A Case Study of SIFE Umeå University
  • 15.
    Abdubaliev, Ulukbek
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Akysheva, Aizhan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Storytelling Practices in Project Management: Exploratory study in new business process implementation in Information and Communication Technology projects2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stories have always been present in the life of people as a part of their culture, it is a rather ancient narrative technique. The message delivered in a form of a story is specifically appealing to listeners, which makes it a powerful communication tool. The thesis explores storytelling practices in project management by answering the question: “How project managers use storytelling in new business process implementation in ICT projects?” The choice of the topic was driven by the gap in the literature and the choice of context was chosen by the level of maturity of project management in ICT industry. Within the framework of interpretivist research paradigm, the data was collected by interviewing ten project managers of new business process implementation in ICT projects.

    The thesis findings suggest that storytelling in implementation of new business processes in ICT projects is used in formal and informal forums in written and verbal format. Project managers use storytelling to pursue several goals: making sense of ICT projects, human resource management, promoting adaptation to new business processes, knowledge management and attracting new customers and investments into ICT projects. Storytelling in ICT projects is also limited by storytelling conditions, such as organizational culture, extent of change, governance structure. Storytelling in projects is subject to challenges, such as logistics and timeliness of practices.

    From the practical point of view, the thesis explores storytelling as an effective communication tool that can be used for multiple goals in project management. It allows adding storytelling to the requirement list of new soft competences of project managers. The thesis has bridged a literature gap between storytelling and project management, which opens new theoretical perspective of interpreting the reality in projects and creates space for further research.

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    fulltext
  • 16.
    Abdul Kader, Hale
    et al.
    Centre for Risk and Insurance Studies, University of Nottingham, Nottingham,.
    Adams, Michael
    Swansea University, UK.
    Andersson, Lars Fredrik
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    The determinants of reinsurance in the Swedish property fire insurance market during the interwar years, 1919–392010In: Business History, ISSN 0007-6791, E-ISSN 1743-7938, Vol. 52, no 2, p. 268-284Article in journal (Refereed)
    Abstract [en]

    Drawing a framework from agency theory, we use a panel data design to examine the factors motivating the level of demand for reinsurance in the rapidly developing Swedish property fire insurance market during the interwar period 1919–39. We find that as hypothesised, reinsurance enabled Swedish fire insurers to mitigate underwriting and solvency risks and thus increased their capacity to underwrite new business in uncertain economic times. This in turn helped to increase the supply of indemnity coverage for property (buildings) fire risks in the Swedish insurance market. We also find that as expected, investment earnings are inversely related to reinsurance purchases. However, contrary to what was hypothesised, reinsurance appears to be positively related to liquidity levels, suggesting that over our period of analysis, fire insurers could have been reinsuring to ‘protect’ earnings and accumulated cash reserves therefore enabling investment opportunities to be realised. Analysis of the sub-period 1919–28 further supports this contention, while our results for the economic depression years after 1929 show that reinsurance helped mitigate underwriting and insolvency risks, suggesting that the reinsurance decision of fire insurance companies could be motivated by macroeconomic factors.

  • 17.
    Abeysekara, Upekshika
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Bilal, Umar
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Impact of ManagerialAccounting on Human Resource Management.2022Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The main objective of this thesis is to identify the impact management accounting has on the human resources. Management accounting on all the business practices such as human resource, marketing and customer relation, cost management and production is a current trend in the business world today. With evaluation of the cost management; Management accounting plays a major role by inter relating to all the above-mentioned areas in an organization. Since it is a broad subject to explore, in this paper it has been discussed the impact of the management accounting to the human resource management (HR) and HR department. The data were gathered by conducting a questionnaire with open ended and close ended questionnaire form by delivering to the employees who work in human resource management, accounting and finance and administration departments on a global level. The main objective of the questionnaire form is to identify the budgeting process, employee recruitment process, rewarding process, sustainability activity and employee’s opinion on the sustainability activities in the organization and overall view which employees have on their companies which they work in. Data gathered from participants who is working in Sri Lanka, Sweden, Pakistan and UAE. By collecting information from the questionnaire, research has been done by using both qualitative and quantitate analysis (Since we used both open and close ended question). Through the research we could identify that; there is a positive relationship between the human resource department and managerial accounting; managerial accounting act as mediator of information provider, decision maker, analysists and resource allocation planner.

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    Thesis
  • 18.
    Abeysiri Munasinghege, Lasanthi
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Perumbuli Mudalige, Dulaj Madhuranga
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Audit software (CAAT) andAudit quality: A Qualitative study regarding impactaudit software and audit quality in SriLankan context2024Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This qualitative study delves into the effects of Computer Assisted Audit Tools (CAAT) onthe quality of audits in Sri Lanka. Recognizing the lack of a universal definition for auditquality, this research draws upon established frameworks by Knechel et al. (2013) and theInternational Auditing and Assurance Standards Board (IAASB) from 2014 to explore auditquality indicators within the domains of input, process, context, and outcome. The researchadopts an Interpretivism paradigm to appreciate subjective viewpoints and humanisticaspects within its methodology. In order to gain an in-depth understanding, semi-structuredinterviews were conducted with auditors from the big four, private firms, and large localaudit firms in Sri Lanka.Selection criteria ensured a diverse sample size of seven participants from each firmcategory. Findings reveal that not only does the use of audit software contribute to enhancedaudit quality in Sri Lanka, but motivated auditors armed with effective tools are also morelikely to produce reports devoid of misstatements.Furthermore, the study observes a discrepancy in technology adoption for auditing purposeswith larger firms utilizing more advanced systems compared to smaller local entities anddiscusses how this dichotomy impacts overall audit practices. The research ultimatelyunderscores the significance of technological innovation and auditor motivation in elevatingaudit quality within the Sri Lankan context and offers valuable insights for practitioners,regulators, and academics aiming to bridge practices with global standards.

  • 19.
    Abeywickrama, Madawa
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vasickova, Jana
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Attitude towards mobile advertising and purchase intention of Swedish customers: A quantitative study on the impact of message content and flow experience2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the rapid technological development in information technologies, and mobile phone industry the usage of smart phone became a new trend consequently leading to more than one billion Smartphone users in the world. One of the most significant characteristic of those users is their growing need to be always connected to the Internet. Desire to do not miss important conversation, news, favorite TV series or result of sports events leads them to subsribe for mobile broad band or else use internet-on-the-go. Consequently telecommunication service providers witnessed increasing trend in mobile broad band subscription over the past five years outnumbering access to the Internet via desktop or other fixed broad band alternatives. Telecommunication providers are not the only one who experienced those changes. The crowd of smart phone users is constantly growing, thus on one hand it represents a compelling group of customers to target yet on the other hand due to its novelty it represents an obstacle for marketers and advertisers when executing communication with customers via a new channel, mobile advertising.

    Based on market research firms’ predictions of future trends in marketing, mobile advertising represent a one of the most effective communication channels due to its measurability, individual targeting via personalised messages and geo-location targeting.

    Therefore, in this thesis paper we identified research gap in form of lack of knowledge, that prevents both marketers and advertisers from leveraging the potential of mobile advertising. Designated purpose of this theis is to investigate role of attitudes and flow experience in mobile advertising. Research question to be answered is: What is the impact of advertising message personalisation, permission, and flow experience on attitude towards mobile advertising? And consequently examine what is the effect of attitude towards mobile advertising and flow experience on purchase intention of Swedish customers?

    In order to address such an issue we developed theoretical framework and conducted survey among Umeå inhabitants to find out their preferences and experiences with mobile advertising. Collected information were analysed in regards to the theoretical framework consisting of theory of flow experience and theory of reasoned action.

    However the data analysis did prove flow of experience theory as well as theory of reasoned action not all aspects did stand. Through our work we found out that flow experience and attitude towards mobile advertising were supported for purchase intention. While permission, personalisation, infotainment and incentives were supported for attitudes towards mobile advertising.

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    Attitude towards mobile advertising and purchase intention of Swedish customers - A quantitative study on the impact of message content and flow experience
  • 20.
    Abezie, Habtamu
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Assessing a restaurant service quality using the DINESERV model: A quantitative study on Pizza Hut2020Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Customers are the main reason behind every companies’ survival in the market. And winning their interest has now become the concern for company owners and managers as well. However, many factors can affect the customer's satisfaction in the marketing environment. Among the determinants, service quality takes the most substantial part. Many Scholars have also identified the underlying relationships between these two constructs. Notably, the perception-expectation gap is a useful cue to determine their link. Thus, this research mainly relies on uncovering the customer's perception of service quality. As a result, the study is conducted in one of the biggest chain restaurant named Pizza Hut. And the author chooses the research location to be in Uppsala.

    Purpose

    This study has a two-fold research purpose in that it aims at measuring the perception of customers in the restaurant industry and examining the validity of DINESERV in Sweden's cultural context.

    Design/Methodology/approach

    The author has employed a convenience sampling technique to conduct the research and pre-developed questionnaires from the so-called DINESERV instrument. Additionally, factor analysis and Cronbach's alpha were used to check the validity and reliability of the model, respectively. The gap score was also computed using the means. Then finally, a spearman's correlation coefficient was calculated to test the strength of the relationship between the customer's satisfaction and service quality dimensions.

    Finding

    The analysis carried out proved that DINESERV is a valid instrument to measure customer's perception of service quality in Sweden's cultural context. Besides, the correlation between service quality dimension and customer satisfaction were validated using a spearman's rho. Lastly, the result from the gap score indicates that the two dimensions (i.e., responsiveness & reliability) were perceived as inferior by the customers.

    Research implications

    The theoretical finding suggests that DINESERV is the right instrument to measure the service quality of restaurants in Sweden's context. And the practical implication approves that pizza hut in Uppsala has two inferior dimensions that need continuous improvement. Lastly, the demographic characteristics of the respondents show that most of the customers are categorized under the younger age group (i.e., 18-36), and this information can be used for marketing purposes by the company.

    Key Words – DINESERV, Service quality, Customer satisfaction, Restaurant

     

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    Assessing a restaurant service quality using the DINESERV model – A quantitative study on Pizza Hut”
  • 21.
    Abor, Joshua Yindenaba
    et al.
    Centre for Global Finance, SOAS University of London, United Kingdom; University of Stellenbosch Business School, South Africa.
    Abugre, James Atambilla
    Department of Finance, University of Ghana Business School, Ghana; Ministry of Finance, Ghana.
    Donkor, George Nana Agyekum
    ECOWAS Bank for Investment and Development, Lomé, Togo.
    Karimu, Amin
    Umeå University, Faculty of Social Sciences, Centre for Environmental and Resource Economics (CERE). Environmental Policy Research Unit (EPRU), University of Cape Town, South Africa.
    The future of the oil and gas industry in emerging and developing countries2023In: Sustainability management in the oil and gas industry: Emerging and developing country perspectives / [ed] Joshua Yindenaba Abor; Amin Karimu, Routledge, 2023, p. 280-293Chapter in book (Refereed)
    Abstract [en]

    Oil and gas are important natural resources and have propelled economic growth and increased the global competitiveness between producing nations in global trade and resulted in the associated advantages to domestic economies. This chapter examines the future of the oil and gas industry in emerging and developing countries. It discusses the exploration of oil and gas and how the environment is being impacted by the activities. The chapter looks at the role of market players along the value chain of the oil and gas sector. It then examines how the world is being transitioned to renewable energy use through an analysis of demand trends and challenges confronting the oil and gas industry. It makes the case that despite the immeasurable contributions of the oil and gas sector to the development of the global economy, there have been systemic shifts in their demand in recent times. High cost of capital requirements in oil and gas production, climate change effects and global warming, deprivations and community conflicts, and technological advancements account for these shifts in the demand trends of oil and gas.

  • 22.
    Abor, Joshua Yindenaba
    et al.
    Centre for Global Finance, SOAS University of London, United Kingdom; University of Stellenbosch Business School, South Africa.
    Karimu, Amin
    Umeå University, Faculty of Social Sciences, Centre for Environmental and Resource Economics (CERE). Environmental Policy Research Unit (EPRU), University of Cape Town, South Africa.
    Introduction to sustainability management in the oil and gas industry2023In: Sustainability management in the oil and gas industry: emerging and developing country perspectives / [ed] Joshua Yindenaba Abor; Amin Karimu, Routledge, 2023, p. 3-11Chapter in book (Refereed)
    Abstract [en]

    The world, since the industrial revolution, has relied significantly on oil and gas (O&G) resources to fuel, especially for its industrial and transportation activities. The major consuming block for oil before 2012 was always the Organization for Economic Cooperation and Development (OECD) countries, which are more industrialised relative to countries in the non-OECD block. In most emerging and developing countries (EDCs), when O&G resources are discovered, they are often quick to extract these resources with the aim of rapidly growing the economy, reducing poverty, and gaining some political capital without a careful management plan. Despite the transition to low carbon economy being underway along with the associated increased interest in renewable energy sources globally, especially among policymakers and investors in developed countries, demand for O&G resources will continue to surge due to growing demand from EDCs such as China, India, South Africa, and Brazil.

  • 23. Abord-Hugon Nonet, Guénola
    et al.
    Aggestam Pontoppidan, Caroline
    Dale Ditlev-Simonsen, Caroline
    Hermes, Jan
    Lankoski, Leena
    Lundberg, Sofia
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Maheshwari, Sanchi
    Perrotta Berlin, Maria
    Petro Sebhatu, Samuel
    Solitander, Nikodemus
    Sundemo, Mattias
    PRME Nordic Chapter2021In: Responsible management education: the PRME global movement / [ed] Mette Morsing, London: Routledge, 2021, 1, p. 182-197Chapter in book (Refereed)
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  • 24.
    Abou Hachem, Ibrahim
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Bydén, Björn
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Folkfinansiering för småföretag: En kvalitativ studie om folkfinansiering och traditionell företagsfinansiering i en svensk kontext2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Folkfinansiering via Internet har på senare tid växt fram som en finansieringskanal förnya projekt och företagsidéer som har svårt att bli finansierade genom de traditionellafinansieringskanalerna. Det har emellertid varit okänt hur småföretagare ser på dennafinansieringskanal och vad de upplever som dess för- och nackdelar. Syftet med dennauppsats är att skapa förståelse för småföretagares uppfattning och inställning till deolika finansieringskanalerna banklån, riskkapital, kapital från affärsänglar ochfolkfinansiering. Studien har ett särskilt fokus på hur folkfinansiering står sig ursmåföretagarens perspektiv.För att skapa oss en förståelse för småföretagares finansieringssituation har vi samlatteorier som berör finansiering av just småföretag. Den teoretiska referensramenbehandlar därför traditionella finansieringsalternativ som banklån, riskkapital ochaffärsänglar men innehåller även vad som är känt om finansieringsformenfolkfinansiering. Vårt arbete är en kvalitativ studie där vi har intervjuat småföretagare iUmeå om hur de ser på de olika finansieringsformerna samt deras tankar kringfolkfinansiering.Resultatet visar att folkfinansiering kan fungera både som ett komplement och substituttill traditionell finansiering. Respondenterna hade generellt sett en positiv inställning tillfolkfinansiering men hade ändå vissa farhågor om att en folkfinansieringskampanjkunde ta onödigt mycket tid i anspråk och inte ge samma avlastning till entreprenörensom de andra finansieringsalternativen gav. Våra resultat visar även att banklån är enväldigt oattraktiv finansieringsform för denna kategori av företagare. Däremot sesaffärsänglar och riskkapitalister som ett bättre alternativ om det får ske påentreprenörens egna villkor. Fördelarna med affärsänglar och riskkapital jämfört medfolkfinansiering upplever respondenterna är att de utöver kapital även får tillgång tillvärdefull kunskap och viss avlastning i sitt företagande. Detta upplevdes intefolkfinansiering kunna bidra med.

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  • 25.
    Abrahamsson, Anna
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Sundqvist, Emma
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Sikta mot stjärnorna med mentorskap- och nå toppen?: En studie om det elektroniska mentorskapets framtid2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De första försöken till att systematisera mentorskapet förekom redan på grekernas tid, 1000 fkr då kung Odysseus utsåg sin gode vän Mentor att vårda och fostra hans familj medan han själv deltog i det Trojanska kriget. Trots mentorskapets tidiga ursprung blev fenomenet inte aktuellt i Sverige förrän på 1980-talet, efter det att arbetsgivare insett betydelsen av personalutbildningar och personalutveckling. I dagens lär- och kunskapstörstiga samhälle med ett högt tempo blir det alltmera angeläget med eftertanke och reflektion kring både arbets- och livssituationen. Mentorskap symboliserar en relation mellan en vis person som utbyter erfarenheter och kunskap med en mindre erfaren person för såväl personlig- som karriärmässig utveckling. 2000-talets teknologiska revolution har även möjliggjort öppningar för andra mentorskapsmetoder. Det elektroniska mentorskapet är ett exempel, vilket grundar sig på en virtuell interaktion. Denna metod står i motsats till det traditionella mentorskapets fundamentala idéer som innebär fysiska träffar, vilket medför en viss kritik till metoden. Oberoende av vilken uppfattning som delas angående det elektroniska mentorskapet, är det förutspått att Internet och e-post användningen kommer att öka i användandet. Den delade uppfattningen angående de olika mentorskapsmetoderna och den begränsade forskning kring ämnet, leder till problemformuleringen;

    I vilken utsträckning skulle ett elektroniskt mentorskap kunna ersätta det fysiska mötet mellan mentor och adept i framtiden?

    Att kartlägga huruvida ett elektroniskt mentorskap skulle kunna bidra till ett nyttjande av erfarenhetsutbyten, och därmed vara ett framtida alternativ till det traditionella fysiska mentorskapsmötet är syftet med studien. För att uppnå syftet krävs en definiering av mentorskapets historiska utveckling och introducering till dess karaktär och betydelse. En diskussion om ett tentativt innehåll i ett framtida elektroniskt mentorskap bör genomföras, för att slutligen kunna bedöma på vilket sätt ett elektroniskt mentorskap skulle kunna bidra till ett ökat, respektive minskat användande av det traditionella mentorskapet. Detta genom att argumentera för det elektroniska mentorskapets olika barriärer och möjligheter.

    För att angripa problemformulering och syfte har vi utgått från det deduktiva angreppssättet. Det återspeglar valet av att utgå från befintlig teori som grund för den empiriska studien, för att genom tolkningar utveckla befintlig teori. Den teoretiska referensramen har koncentreras kring fem huvudområden; mentorskap, mentorskapets matchningsprocess, elektroniskt mentorskap, barriärer och möjligheter med ett elektroniskt mentorskap samt förändringsprocesser.

    Studien grundar sig på en kvalitativ ansats bestående av djupintervjuer som genomförts med intressentgrupper besittande av skilda erfarenheter kring ämnet.

    Vi anser inte det elektroniska mentorskapet ersätta det traditionella fysiska mentorskapet, i och med att kontexten bör beaktas. Den ena metoden behöver därmed inte uteslutas mot den andra. Det framtida mentorskapet förutspår vi därför bestå i en kombination av det elektroniska samt traditionella mentorskapsmetoderna. Detta med förutsättning att inställning och attityd till det elektroniska mentorskapet förändras, samt att mottagligheten till den virtuella världen anammas.

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    FULLTEXT01
  • 26.
    Abrahamsson, David
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Gasa eller bromsa?: En studie om bilförarens hastighetsval och effekten av höjda böter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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    Gasa eller bromsa? -En studie om filförarens hastighetsval och effekten av höjda böter
  • 27.
    Abrahamsson, David
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Locked in or true love: Branding among banks: A qualitative study of technologies, brand equity, switching barriers, choice criteria and future strategies in the context of retail banking2014Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – The purpose of this paper is to increase the knowledge about technology based services affection of the ability of retail banks to build customer based brand equity among students.

    Design/methodology/approach – A conceptual model has been developed from theories regarding customer based brand equity, switching barriers and choice criteria. Based on this conceptual model, seven in depth interviews including several brand elicitation techniques were conducted.

    Findings – The findings show that students perceive the target banks to be rather similar, especially regarding technologies. In addition, the students are satisfied with their bank, however; the technology based services have difficulties in creating true customer based brand equity. Behind this difficulties are the special character of financial service combined with the student role. Together, these results suggest that the banks need to do something besides the actual services in order to build customer based brand equity and keep the customers for a long term relationship. These strategies must be developed and implemented carefully in order to keep the current image of credibility.

    Research limitations/implications – The paper has not included comprehensive eliciting techniques and this must be taken into account when reflecting about unconscious brand associations. 

    Practical implications – The findings include good insights and advices that bank managers can use to create meaningful differentiations in the future and attract and keep students as customers for a long time. 

    Originality/value - The paper combines customer based brand equity with switching barriers, which give valuable insights to both banks and researchers. Moreover, the time period of the study related to the technological innovation provides the brand equity research in the financial sector with updated knowledge.

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    Locked in or true love
  • 28.
    Abrahamsson, David
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Norberg, Nathalie
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Från kontanter och människor till kort och bankomater: En studie om hur avskaffandet av manuell kontanthantering påverkar bankernas tjänstekvalité2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sverige förändras allt mer mot ett kontantlöst samhälle och det kontanta betalningsalternativet har försvunnit på bussar, parkeringsautomater och offentliga toaletter. Anmärkningsvärt är att förändringen även nått banksektorn, en sektor starkt förknippad med kontanter. Kunderna hos dessa banker blir därmed tvungna att använda Self Service Technologies (SST:s) i form av automater för att uträtta sina kontantärenden. Samtidigt som bankkundernas valmöjlighet minskar så går Handelsbanken  mot strömmen och fortsätter erbjuda manuell kontanthantering på sina kontor.

     

    En undersökning gjord av Svenskt Kvalitetsindex visade att bankernas kundnöjdhet (tjänstekvalité) har försämrats på grund av förändringen. För att mäta tjänstekvalitén hos de olika tjänsterna kan man dela upp dessa i mindre beståndsdelar, dimensioner, vilka är olika för SST:s och traditionella tjänster. Vår promblematisering ledde därmed till följande frågeställning:

     

    Vilka dimensioner i tjänstekvalitén, sett utifrån SST- och traditionella tjänster, ger förklaringar till bankernas försämrade tjänstekvalité?

     

    Huvudsyftet med studien var främst att kartlägga vilka dimensioner som förklarar bankernas försämrade tjänstekvalité. Utifrån detta ville vi även bidra med praktiska råd till bankerna för att förbättra tjänsterna och således förbättra kundernas upplevda tjänstekvalité. Dessutom ville vi studera om det finns skillnader mellan äldre och yngre kunder angående deras åskter kring de två olika kontanthanteringstjänsterna. Vi ville även kartlägga skillnader mellan kundernas ålder, teknologiska mognadsgrad och behov av mänsklig interaktion.

     

    Studien genomfördes genom en enkätundersökning på bankkunder i ålder 18-85 år bosatta i  Umeå kommun. Studien använde sig av ett kvoturval bestående av tre kvoter:  åldersgrupp 18-35, åldersgrupp 36-59 och åldersgrupp 60-85. Insamlat material sammanställdes i en importance-performance analys och användes vid hypotesprövningar.

     

    Vår studie visade att dimensionerna säkerhet och användarvänlighet för SST:s kan förklara bankernas försämrade tjänstekvalité. Främst uppfattar de äldre kunderna att uttagsautomaternas säkerhet är bristfällig. Samtidigt kan detta även förklaras av att kundernas valmöjligheter minskat och att vissa kunder blivit så nöjda med tjänsten manuell kontanthantering att de blir missnöjda i och med förändringen.

     

    Vår förhoppning är att bankerna skall använda de praktiska råden och där igenom förbättra tjänstekvalitén. Vårt teoretiska bidrag är främst att ge en ökad kunskap rörande SST:s dimensioner och skillnader i åldergrupperna.

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    Från kontanter och människor till kort och bankomater
  • 29.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Beyond Going Global: Essays on business development of International New Ventures past early internationalization2016Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The notion of International New Ventures, or INVs, emerged in academia in the early-to-mid 1990s and generally refers to entrepreneurial firms that tend to internationalize very early in their life-cycle, and whose expansion into foreign markets occurs much more quickly than predicted by earlier theories of the incremental internationalization process. Previous literature proposes effective networking with market partners and, more recently, internationally viable business model among key distinguishing features of INVs that allow for such early and rapid entry into international markets. Nevertheless, little is yet known regarding how these younger firms develop over time and how they could sustain international growth. With the purpose of filling this gap, this doctoral dissertation scrutinizes business models and business model innovation of INVs beyond their early internationalization, with a particular emphasis on INVs’ external relationships configurations.

     

    The dissertation consists of four self-contained essays that represent a methodological mixture of qualitative and quantitative approaches and incorporate longitudinal case studies, surveys and register-based data encompassing nine years of Swedish INVs’ development. The findings highlight the importance of the business model as an initial market entry tool, and of business model innovation as a potential growth vehicle over time. Findings also display that INVs work with a broader range of external partners compared to other firms for innovative purposes, and that INVs have different business model innovation patterns compared to other types of internationalized firms. Moreover, INVs focus more heavily on value capture innovations in their business models as they mature and seek to obtain a more centralized position in their industry ecosystem by re-configuring the parameters of existing external relationships or developing new ones.

     

    Overall, this dissertation contributes to the international entrepreneurship and business model literature by explicating how maturing INVs need to operate under different business model configurations as compared to emerging INVs, as the original business model might lack scalability after a certain point in time. Furthermore, the dissertation suggests how INVs can pursue a dynamic business model approach and utilize dynamic capabilities to design business models that put the focal firm more in control of the surrounding ecosystem, and reduce constraints that can limit the value capturing potential and thus the growth and development of INVs.

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    Download (pdf)
    spikblad
  • 30.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Dynamic Relationships of INVs and its Business Model Implications2014Conference paper (Refereed)
  • 31.
    Abrahamsson, Jan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Dynamic Relationships of INVs and their Business Model ImplicationsManuscript (preprint) (Other academic)
    Abstract [en]

    Addressing International New Venture development over time and acknowledging INVs’ high degree of reliance on external relationships coupled with limited business model control, this study explores the interplay of INVs’ reconfiguration of relationship patterns and business model innovation over time. The study builds upon longitudinal case studies of three Swedish INVs beyond early internationalization stage, conducted over a period of four years. The results indicate that maturing INVs strive towards eco-system centrality to increase business model control and to capture more value from their business model portfolio. This study also suggests that coopetitive business model configurations could impair growth of maturing INVs and that engaging with new external partners could yield a more dynamic business model portfolio and expand INV’s international presence

  • 32.
    Abrahamsson, Jan
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Business model innovation of International New Ventures: an empirical study in a Swedish context2019In: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 17, no 1, p. 75-102Article in journal (Refereed)
    Abstract [en]

    Business model innovation (BMI) is receiving increased academic attention as a tool for gaining new or retaining existing firms' competitive advantages. This paper investigates value delivery and value capture dimensions of BMI utilized by international new ventures (INVs) and shows how this category of firms differs from other internationalized firms in Sweden. Our findings indicate that INVs tend to innovate value delivery and value capture dimensions in the form of sales channels and logistical methods more frequently than other internationalized firms and reconfigure their external relationships more intensively as well. By utilizing longitudinal data, we show that these aspects continue to differentiate INVs and constitute a unique characteristic of INVs over time. Hence, this study enhances the academic debate on business models of INVs as well as on their long-term development past early internationalization efforts. From a managerial perspective, the study highlights where to focus BMI initiatives for sustained international presence and growth.

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  • 33.
    Abrahamsson, Jan
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Continuing corporate growth and inter-organizational collaboration of international new ventures in Sweden2015In: Innovation and entrepreneurship in the global economy: knowledge, technology and internationalization / [ed] Charlie Karlsson, Urban Gråsjö and Sofie Wixe, Edward Elgar Publishing , 2015, p. 89-116Chapter in book (Refereed)
    Abstract [en]

    In this study we examine the scope and pattern of innovation cooperation of international new ventures (INVs) of different age, size and formation type. Using longitudinal micro-matched database and Swedish Community Innovation Survey results for the years 1998–2009, we show that INVs are more likely to be involved in international cooperation than other firms, and that INVs are also more likely to have a broader scope of international partnerships in terms of number of partners and geographic location of these partners. We further show how age of a firm that originated as an INV and its formation type – greenfield, spin-off or merger – affect patterns of international cooperation for innovation.

  • 34.
    Abrahamsson, Jan Tony
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Continuing corporate growth andinter-organizational collaboration of international new ventures in Sweden2013Conference paper (Refereed)
  • 35.
    Abrahamsson, Jan Tony
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vladimir, Vanyushyn
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Organizational practices and dynamic capabilities of international new ventures: Evidence from Sweden 2000-20092013Conference paper (Refereed)
  • 36. Abrahamsson, Jan Tony
    et al.
    Maga, Anastasia A.
    Nicol, Christopher
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Effect of Business Model Innovation Announcements on Share Prices - A Study of US Listed Technology Firms2019In: Journal of Business Models, E-ISSN 2246-2465, Vol. 7, no 2, p. 37-52Article in journal (Refereed)
    Abstract [en]

    Purpose: In this study, we empirically investigate the link between business model innovation and stock market performance, as measured by volatility, accumulated growth, exponential growth and earnings per share, in 147 US stock market listed technology companies between 2014 and 2016. As such, the purpose of the study is to examine how business model innovation behavior is received by stock market investors and consequently reflected in their stock market performance. We also propose that multiple business model innovations have a more positive stock market impact than a single business model innovation.

    Design/methodology/approach: This paper employs a quantitative research design, utilizing stock market data from Bloomberg together with secondary data gathered for assessing business model innovations. To test the hypotheses, we specify and estimate a set of similarly unrelated regressions (SUR) with market indicators as dependent variables (DVs) and business model innovation as core independent variable (IV), controlling for market capitalization and industry affiliation of the firm. As market performance indicators are likely to be affected by the same unobservables, SUR is a preferred specification as it allows accounting for contemporaneous correlations (Greene, 2012).

    Findings: The results yielded significant and positive results, by conventional measures, regarding two out of four of the dependent variables, namely exponential growth and cumulative growth regarding multiple business model innovations. However, for the other two dependent variables, volatility and earnings per share, the results were positive for multiple business model innovations and more so than single business model innovation. Although, not quite statistically significant by conventional measurements.

    Research limitations/implications: Limitations of this study include a single country-focus, relatively few firms and a single industry. Further research in this area might do well to mitigate all these factors, by looking, for example, at cross-country samples across a few or several different industries. Another limitation to our research is the limited information regarding the precise number of BMIs within the companies, which did not allow us to assign continuous values to the BMI variable; nevertheless, it can be done in the future studies.

    Regardless of the study’s limitations, it contributes to recent academic debates with regard to business model innovation and the effects of different types of performance that business model innovation can have. Few studies have looked at BMI in conjunction with stock market data before and more studies of this type are likely needed to solidify results for more generalized conclusions

    Practical implications: The study gives the signal to managers in high-technology listed firms that business model portfolios and multiple business model innovation, while each being smaller “bets” is looked upon favorably by stock market investors in the short term and can, therefore, also be good for the focal company in the shorter term. Hence, the study provides empirical support to the notion that listed firms should dare to be innovative and experiment with several concurrent business models to pursue new growth opportunities, as the stock market rewards such behavior.

    Originality/value: Few studies have previously looked at business model innovation and stock market performance across different performance metrics. In addition, this study argues that portfolios of business model innovations are driving stock market performance and therefore offer insight into how listed companies can manage their business model innovation efforts in alignment with stock market expectations.

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  • 37. Abrahamsson, Jan
    et al.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Organisational innovativeness of international new ventures: evidence from Swedish firms2019In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765, Vol. 13, no 4, p. 479-495Article in journal (Refereed)
    Abstract [en]

    This paper scrutinises how and for what purpose international new ventures (INVs), of various formation types and at different development stages, innovate organisational structures and routines in comparison to other internationally active firms in Sweden. We show that INVs place more emphasis on reorganising their external relationships and primarily aim their reorganisation efforts at furthering their ability to enhance innovative output. Coupled with the fact that INVs report higher rates of new-to-market innovations than other internationalised firms, we conclude that INVs retain their innovative focus over time and, irrespective of their formation type, continuously advance their networking capabilities. We propose that dynamic innovation-advancing relational capability is a characteristic that is unique to the INVs as a group of firms.

  • 38.
    Abrahamsson, Jan
    et al.
    Stamford International University, Bangkok.
    Vanyushyn, Vladimir
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boter, Håkan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Organizational Innovativeness of International New Ventures: Evidence from Swedish Firms2019In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765, Vol. 13, no 4, p. 479-495Article in journal (Refereed)
    Abstract [en]

    This paper scrutinizes how and for what purposeinternational new ventures (INVs), of various formation types and at different developmentstages, innovate organizational structures and routines in comparison to otherinternationally active firms in Sweden. We show that INVs place more emphasison reorganizing their external relationships and primarily aim theirreorganization efforts at furthering their ability to enhance innovativeoutput. Coupled with the fact that INV report higher rate of new-to-marketinnovations than other internationalized firms, we conclude that INVs retaintheir innovative focus over time and, irrespective of their formation type,continuously advance their networking capabilities. We propose that dynamicinnovation-advancing relational capability as a characteristic that is uniqueto the INVs as a group of firms.

  • 39.
    Abrahamsson, Jenny
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Dahlström, Andreas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Essentiella förändringar av revisionsberättelsen?: En kvantitativ studie som undersöker attityder till de kommande förändringarna i revisionsberättelsen.2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Under en längre tid har diskussioner förts huruvida en förändring behövs inom revisionsbranschen med ändring av revisorns arbetsuppgifter och den tillhörande revisionsberättelsen. Dessa diskussioner har lett till förändringar i form av förordningar från EU samt att förändringar i ISA standarder från IFAC har utformats gällande bland annat revisionsberättelsen. Dessa kommer främst påverka börsnoterade företag genom den nya ISA standarden 701 gällande ”Key Audit Matters” men även onoterade företag kommer påverkas genom tillägg i övriga ISAs. Förändringarna på internationell nivå har stått som grund för FARs förändringar av svenska lagar och rekommendationer för hur revisionsberättelsen ska utformas samt vilken information den skall förmedla till företagets intressenter. Dessa förändringar är vad vi i denna studie kommer att undersöka.

    Vi undersöker huruvida förändringarna kommer leda till en bättre revisionsberättelse, både enligt revisorer och intressenter till det granskade företaget, närmare bestämt företagsrådgivare anställd på bank och investeringsrådgivare, samt om dessa förändringar antas leda till ett minskat förväntningsgap i revisionsbranschen som helhet. Studien utförs med en kvantitativ metod genom en enkätundersökning som sänds ut till urvalet med frågor om respondenternas åsikter kring förändringarna i revisionsberättelsen som snart träder i kraft samt frågor med syfte att utreda huruvida förändringarna antas minska förväntningsgapet. Totalt erhölls 54 fullständigt besvarade enkäter från revisorer samt 57 fullständigt besvarade enkäter från rådgivare. Dessa svar kopplas sedan med utvalda teorier i form av agentteorin och förväntningsgapet samt med tidigare studier inom området.

    Studiens problemformulering lyder; Anser revisorer samt företags- och investeringsrådgivare att de kommande förändringarna i revisionsberättelsen genererar ett ökat informationsvärde samt minskar förväntningsgapet? Resultatet studien gav visade att både revisorer och rådgivare anser att förändringarna i revisionsberättelsen är positiva och kommer att leda till ett ökat informationsinnehåll i berättelsen. Vi kunde även utläsa att längden på respondenternas arbetslivserfarenhet var den främst förklarande variabeln till attityder mot förändringarna med ett resultat som visade att revisorer med kortare arbetslivserfarenhet och rådgivare med längre arbetslivserfarenhet såg mer positivt på förändringarna. Indikationer erhölls även på att förväntningsgapet antas minskas i framtiden i och med förändringarna i revisionsberättelsen då rådgivares förväntningar på revisorer idag överstiger dess faktiska arbetsuppgiften men att förändringarna revisionsberättelsen genomgår får intressenters förväntningar att närma sig vad revisorns faktiska arbetsuppgift är. 

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    Essentiella förändringar av revisionsberättelsen?
  • 40.
    Abrahamsson, Per
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boström, Nicklas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Revisorns oberoende - fakta eller fiktion?: En kvantitativ studie om skillnader i förekomsten av typ -II fel i aktiebolag lokaliserade i svenska städer.2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    På senare år har det varit många skandaler exempelvis Enron och Worldcom vilka skakat den finansiella marknaden. Den gemensamma nämnaren var revisorer vilka ej varit oberoende i sitt agerande mot företagen och intressenterna. Dessa skandaler har lett till en ökad diskussion om revisorsyrket samt vad som påverkar revisorernas oberoende. Då intressenterna är beroende av att informationen är kvalitetssäkrad av revisorerna har dessa felaktigheter slagit hårt mot dem som grupp.

    I Sverige skall revisorer följa de lagar och regler som gäller för aktiebolag i samband med en revision. En av dessa regler är uttalandet om ett företags fortsatta drift, vilket påvisas i samband med revisionsberättelsen. Denna anmärkning skall följa direktiven i ISA 570. I denna studie har vi valt att definiera revisorns oberoende som förmågan att korrekt utfärda en anmärkning om fortsatt drift enligt ISA 570. Det har även utförts tester utifrån en bredare proxyvariabel för revisorns oberoende nämligen anmärkning om ekonomisk svårighet.

    Då intressenterna är en grupp vilket felaktigheter från revisorn slår hård mot har denna studie valt att undersöka revisorernas oberoende ur intressenternas perspektiv. För att kunna mäta revisorernas oberoende genom att studera samma information vilket intressenterna får (årsredovisningarna), utfördes en kvantitativ undersökning av företag vilket avslutat konkursen under de sista fyra månaderna av år 2010. Studien grundades på en deduktiv forskningsansats och använde 943 observationer av företag vilket avslutat konkursen år 2010.

    Studien undersökte revisorernas oberoende med undersökningsvariablerna revisionsarvode, konsultarvode och storleken på staden där revisorn var verksam i. Städerna delades upp i liten, mellanstor och stor stad. Dessa undersöktes genom användandet av binära logistiska regressioner med anmärkning om fortsatt drift, samt anmärkning om ekonomisk svårighet som beroende variabel. I studien inkluderade vi kontrollavariabler vilka visats påverka revisorns oberoende utifrån tidigare studier.

    Då tidigare studier mest undersökt revisionsbolagen på antingen koncernnivå eller kontorsnivå valdes att undersöka revisionsbolagen på en stadsnivå. Att välja ett stadsperspektiv ledde till en djupare insikt om det skiljer i oberoendet mellan olika storlekar på städer.

    Resultatet av denna studie uppvisar ej något signifikant samband mellan städernas storlek och revisorns oberoende. Även revisionsarvodet och konsultarvodet uppvisade ej ett signifikant samband med revisorns förmåga att korrekt utfärda en anmärkning om fortsatt drift eller förmåga att anmärka om ekonomiska svårigheter. Det leder till att revisorns oberoende enligt denna studies resultat ej kan antas påverkas av dessa faktorer.

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  • 41.
    AbuElmaati, Ahmed
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Bernløv, Trym Sørensen
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Effectiveness of Benefits Management Frameworks: in monitoring and controlling public sectors projects in the United Kingdom2021Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – This research aims to explore the effectiveness of utilising Benefits Realisation Management (BRM) as part of comprehensive success measures, emphasising the stage in-between appraisal and evaluation of projects in the UK public sector.

    Design/methodology/approach – The study is constructed as a qualitative case study. Semi-structured interviews are used as part of the inductive, exploratory approach to achieve the study's objectives. It employs an approach based on grounded theory for its analysis.

    Findings – This paper suggests that Benefits Realisation Management is not used effectively in the UK public sector during projects lifetime to control and monitor projects and ensure their success. The current reviews of projects and programmes, through their execution, may not be sufficient.

    Research limitations/implications – This study offers contributions to the project success literature and benefits management literature by adding empirically supported insights about BM utilisation during project reviews. The research may be limited primarily by the research method – predominantly the snow-balling data collection. The assumptions made about the UK public sector may limit the broader generalisation of the findings.

    Practical implications – This research may be used to advise the practising managers of the need to maintain benefits orientation after appraisal throughout a project's lifetime and after delivery. Project governance structures are advised to update and improve their current project review practices. The study additionally identifies possible obstacles to the process and biases.

    Originality/value – This paper attempts to fill a literature gap by providing empirical results that explore the success definition and measures and the effectiveness of BRM during project execution and gate reviews.

    Keywords: Benefits Management; Project Success; Project Performance; Performance Measurement; Public Sector.

    Paper type: Research Thesis

     

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  • 42.
    Abu-Taleb, Safa Khalil
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Nilsson, Fredrick
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Impact of Social Media on Investment Decision: A quantitative study which consider s information online , online community behaviour, and firm image2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    While finance has been studied for several years, behavioural finance, an area that studies how psychological influences can affect market outcomes, is still relatively new, and this subject remains wide open for greater exploration.

    Social media, which has experienced rapid growth and is now a fundamental part of everyday life, is recognized as key to predicting future outcomes, leading to several studies exploring this subject. Despite this, there is not a great deal of research on how the content on social media affects other real-life time-dependent events. This study addresses that concern while it also explores the field of behavioural finance.

    The research aims to study the impact of social media on investment decisions, focusing on the Swedish stock market. The study uses a quantitative method, and the data is collected from questionnaires designed through Google Forms, followed by an analysis using Microsoft Excel software.

    To have an improved grasp of the extent to which social media influences investment decisions and understand the elements of online social media and the depth of their involvement, we will break down this area into three dimensions, which will be assessed.

    The three dimensions of social media that will be examined are information from social media, online community behaviour, and firm image.

    This study's findings established a relationship between social media and investment decision, and these three independent variables positively correlate with the dependent variable (investment decision). In other words, the results of this study have proven that social media does have an impact on investment decisions.

    This study aims to contribute to literature for future financial research on a relevant topic that examines the effect of social networks on movement in capital markets.

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    fulltext
  • 43.
    Acan, Ali Ramlat
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Network Governance: The Role of Power and Trust in Mandated Collaboration Network2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Mandated collaboration networks are an overly studied topic in the field of public administration and management, with the emphasis on these studies however focused on the failures to accomplish its collaborative aims. The role that mandated collaboration networks play today in enabling societies and governments alike,  to realize insurmountable challenges through their  collaborative efforts is however not being paid as much attention as it should be, yet through it, huge socio and economic benefits are derived. 

    This study recognizes the part mandated collaboration network plays by seeking to further investigate the role, power and trust play in influencing managers towards attaining efficiency. Data was collected from 7 managers from the public sector, with some public managers, tasked with the responsibility of playing oversight role and disbursing funds and other public managers tasked with implementing the services, all working towards achieving a regional goal within Västerbotten region. By conducting semi-structured interviews with them, the aim was to find out the daily encounters they faced in implementing their activities and achieving their goals.

    In order to analyze this study adequately, theories were derived from governance, principal agency, structuration theory, Long & Sitkin integrated trust and control framework  that enabled me to come up with a conceptual framework. The findings of this framework were particularly insightful in regards to how managers in mandated collaboration network can use trust in ensuring that they achieve their desired efficiency goals. The findings show both power and trust in mandated collaboration network play a coordinative and regulative role in ensuring that the goals are realized. Calculative trust alongside formal controls can be used to address challenges that managers encounter in realizing their goals. Relational trust can also be nurtured, however at an interpersonal level or with peers that perform the same activities but not at an institutional level such as the mandated collaboration network. Attaining efficiency in the mandated collaboration network is however also further compounded by contextual matters both internal and external that hamper its attainment. 

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  • 44.
    Acar, Sevil
    et al.
    Istanbul Kemerburgaz University.
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Convergence of CO2 emissions and economic growth in the OECD countries: did the type of fuel matter?2017In: Energy Sources, Part B: Economics, Planning, and Policy, ISSN 1556-7249, Vol. 12, no 7, p. 618-627Article in journal (Refereed)
    Abstract [en]

    This study analyzes convergence in CO2 emissions in the OECD countries with respect to the source of emissions (oil versus coal). The investigated period 1973-2010 is divided into two sub-periods, 1973-1991 and 1992-2010. The first period covers the OPEC oil price shocks, where the OECD oil policy was to a high extent governed by energy security concerns and cold war strategic considerations. The second period corresponds to the end of the cold war and the rise of climate policy in several OECD countries. Due to such contextual differences, oil and coal behave differently in the two sub-periods. The generally stronger convergence with respect to oil-related emissions until 1991 conditional on GDP per capita is compatible with a situation where the rising oil prices led to a strong transformation in the countries of interest. Besides, we evidence decoupling of economic growth from oil-related emissions in the post-cold war period.

  • 45.
    Acar, Sevil
    et al.
    Istanbul Kemerburgaz University, Department of Economics, Istanbul, Turkey.
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Geography and Economic History.
    Periods of converging carbon dioxide emissions from oil combustion: Evidence from a global sample and OECD countries2015In: International Journal of Disability, Community & Rehabilitation, ISSN 1054-853X, E-ISSN 2405-5352, Vol. 23, no 6, p. 685-697Article in journal (Refereed)
    Abstract [en]

    This paper examines convergence of carbon dioxide (CO2) emissions caused by oil combustion for a panel of 86 countries considering the importance of analyzing sub-periods separately. The investigation also points at the necessity of choosing a restricted global sample, which takes into account, for instance, that Eastern Bloc countries reacted differently to increasing world crude oil prices than the rest of the world. The analysis builds on examining the β-convergence hypothesis in a neoclassical growth model setting with additional control variables such as emissions from combustion of solid fuels. The results reveal evidence in support of unconditional β-convergence of CO2 emissions intensity due to oil combustion in the restricted sample for the sub-periods 1973–1979 and 1979–1991, while no evidence for convergence was found for the post-1991, pre-Kyoto period. We could not find support for coal substituting for oil, which suggests that the two types of fuels were related to different basic technologies.

  • 46.
    Acar, Sevil
    et al.
    Istanbul Kemerburgaz University, Turkey.
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Periods of converging carbon dioxide emissions from oil combustion in a pre-Kyoto context2016In: Environmental Development, ISSN 2211-4645, Vol. 19, p. 1-9Article in journal (Refereed)
    Abstract [en]

    This paper examines convergence of carbon dioxide (CO2) emissions caused by oil combustion for a panel of 86 countries considering the importance of analyzing sub-periods separately. The investigation also points at the necessity of choosing a restricted global sample, which takes into account, for instance, that Eastern Bloc countries reacted differently to increasing world crude oil prices than the rest of the world. The analysis builds on examining the β-convergence hypothesis in a neoclassical growth model setting with additional control variables such as emissions from combustion of solid fuels. The results reveal evidence in support of unconditional β-convergence of CO2 emissions intensity due to oil combustion in the restricted sample for the sub-periods 1973–1979 and 1979–1991, while no evidence for convergence was found for the post-1991, pre-Kyoto period. We could not find support for coal substituting technologies.

  • 47. Acar, Sevil
    et al.
    Söderholm, Patrik
    Brännlund, Runar
    Umeå University, Faculty of Social Sciences, Centre for Environmental and Resource Economics (CERE). Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Convergence of per capita carbon dioxide emissions: implications and meta-analysis2018In: Climate Policy, ISSN 1469-3062, E-ISSN 1752-7457, Vol. 18, no 4, p. 512-525Article in journal (Refereed)
    Abstract [en]

    There is a rich empirical literature testing whether per capita carbon dioxide emissions tend to converge over time and across countries. This article provides a meta-analysis of the results from this research, and discusses how carbon emissions convergence may be understood in, for instance, the presence of international knowledge spillovers and policy convergence. The results display evidence of either divergence or persistent gaps at the global level, but convergence of per capita carbon dioxide emissions between richer industrialized countries. However, the results appear sensitive to the choice of data sample and choice of convergence concept, e.g. stochastic convergence versus β-convergence. Moreover, peer-reviewed studies have a higher likelihood of reporting convergence in carbon dioxide emissions compared to non-refereed work.

  • 48.
    Acheampong, George
    et al.
    Department of Marketing and Entrepreneurship, University of Ghana Business School, Ghana.
    Ackah, Ishmael
    Public Utilities Regulatory Commission, Ghana.
    Karimu, Amin
    Umeå University, Faculty of Social Sciences, Centre for Environmental and Resource Economics (CERE). Environmental Policy Research Unit (EPRU), University of Cape Town, South Africa.
    The business of oil refining in Africa2023In: Sustainability management in the oil and gas industry: emerging and developing country perspectives / [ed] Joshua Yindenaba Abor; Amin Karimu, Routledge, 2023, p. 30-47Chapter in book (Refereed)
    Abstract [en]

    Population growth, quest for value addition via industrialisation, and increasing demand for personal vehicles in emerging and developing regions such as Africa are leading to growth in demand for refined oil products and creating revenue generation potentials for the refining industry, despite the increasing environmental concerns. This chapter discusses key factors that determine the siting of a refinery, the input-output of a refinery, the refining margins, health and safety issues of the industry, and the trends in the refining business. It thus highlights the constraints and opportunities in Africa’s oil refining industry.

  • 49.
    Achtenhagen, Leona
    et al.
    Jönköping University, IHH, Företagsekonomi.
    Cyron, Thomas
    Jönköping University, IHH, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Ehlers, Annika
    Jönköping University, IHH, Företagsekonomi.
    Garz, Marcel
    Jönköping University, IHH, Nationalekonomi.
    Steigenberger, Norbert
    Jönköping University, IHH, Företagsekonomi.
    Att lyckas med intres­sentdialogen2020In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 1, p. 54-59Article in journal (Other (popular science, discussion, etc.))
  • 50.
    Achtenhagen, Leona
    et al.
    Jönköping International Business School, Jönköping University.
    Henoch, Bengt
    Jönköping International Business School, Jönköping University.
    Evansluong, Quang
    Jönköping International Business School, Jönköping University.
    The role of ICT in supporting transnational diaspora entrepreneurship2013In: Social e-enterprise: value creation through ICT / [ed] Teresa Torres-Coronas, Maria-Arantzazu Vidal-Blasco, IGI Global, 2013, p. 148-164Chapter in book (Refereed)
    Abstract [en]

    Millions of people around the world live in other countries than their countries of origin. In many developing countries, remittances sent home by migrants are a vital part of the economy. Transnational entrepreneurial activities by migrant entrepreneurs, also called diaspora entrepreneurs, involving resources from both the home and the host countries, can contribute to socio-economic value creation of both countries. ICT solutions can play an important role in facilitating and supporting such entrepreneurial activities. This chapter outlines the relevant context of migration, remittances, transnational diaspora entrepreneurship, and innovation systems, and discusses prerequisites and challenges of such ICT solutions.

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