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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.

  • 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.

  • 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.

  • 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.

  • 5.
    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.

  • 6.
    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
  • 7.
    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.

  • 8.
    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.

  • 9.
    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.

  • 10.
    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, 268-284 p.Article 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.

  • 11.
    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.

  • 12.
    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.

  • 13.
    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.

  • 14.
    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
  • 15.
    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.

  • 16.
    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.

  • 17.
    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.

  • 18.
    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)
  • 19.
    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

  • 20.
    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 contextManuscript (preprint) (Other academic)
    Abstract [en]

     Business model innovation (BMI) is getting 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 re-configure 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. 

  • 21.
    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, 89-116 p.Chapter 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.

  • 22.
    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)
  • 23.
    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)
  • 24.
    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 Firms2017In: European Journal of International Management, ISSN 1751-6757, E-ISSN 1751-6765Article 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.

  • 25.
    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. 

  • 26.
    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.

  • 27.
    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. 

  • 28.
    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, 618-627 p.Article 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.

  • 29.
    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, 1-9 p.Article 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.

  • 30. Acar, Sevil
    et al.
    Söderholm, Patrik
    Brännlund, Runar
    Umeå University, Faculty of Social Sciences, Center for Environmental and Resource Economics (CERE). Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    Convergence of per capita carbon dioxide emissions: implications and meta-analysis2017In: Climate Policy, ISSN 1469-3062, E-ISSN 1752-7457Article 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.

  • 31.
    Acosta Bogran, Paola
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Džaja, Daria
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    How do SMEs engage in Green Public Procurement?: An exploratory study of SMEs' barriers and enablers for Green Public Procurement in Scotland.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 32.
    Adams, Brent Michael
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Tran, Thi Bich Van
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Project Manager Competencies in managing International Development Projects: The Project Managers' Perspective2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This research studies the competencies of International Development (ID) project managers from their perspectives, taking into consideration the contextual factors and the challenges that they face when managing ID projects.

    The study adopts a constructionist ontological viewpoint and an interpretivist epistemological philosophical assumption. The nature of the research is exploratory with an inductive approach, using qualitative research method. The data was collected through semi-structured interviews with experienced project managers in International Development projects. Template analysis strategy was used to analyse the data.

    The findings show that contextual factors have a significant influence on the challenges that ID project managers face when managing projects. Contextual factors are operating environment, large network of stakeholders and intangible goals of ID projects. Five challenges were identified as the results of the context, namely stakeholder management challenge, beneficiary needs analysis challenge, the challenge of balancing strategic and operational views, capacity building and training challenge and sustainable funding challenge. To overcome these challenges, seven ID project manager competencies were identified management skills, personal qualities, interpersonal skills, stakeholder engagement skills, capacity building skills, and change management skills. These competencies are found to be interrelated and complementary. While the role and responsibilities of ID project managers were also uncovered during the research, the findings on contextual factors, challenges and competencies help to better understand the ID project manager role and responsibilities.

    This study makes the contributions from both theoretical and practical point of view. With regards to theoretical contribution, our findings expanded on ID project manager competencies as well as relating them to the context and challenges in ID projects. The role and responsibilities of ID project manager is another theoretical contribution in this study. From a practical point of view, this thesis’s findings would be useful for various organizations who deliver ID projects, particularly human resources management. In addition, it can act as knowledge sharing with ID project managers and help in designing and enhancing educational programmes in ID project management. Overall, this could result in better delivery and overcoming the challenges of International Development projects.

  • 33. Adams, M.
    et al.
    Andersson, Lars-Fredrik
    Umeå University, Faculty of Social Sciences, Department of Geography and Economic History.
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Geography and Economic History.
    Veprauskaite, E.
    Competing models of organizational form: Risk management strategies and underwriting profitability in the Swedish fire insurance market between 1903 and 19392012In: Journal of Economic History, ISSN 0022-0507, E-ISSN 1471-6372, Vol. 72, no 4, 990-1014 p.Article in journal (Refereed)
    Abstract [en]

    Mutual and stock insurers have coexisted and competed against each other in insurance markets for centuries. In this article, we examine the risk management strategies and underwriting profitability of the different organizational forms in Sweden's property fire insurance market between 1903 and 1939. We demonstrate that stock insurers acted as intermediaries between policyholders and reinsurers to operate effectively in the potentially high-risk segments of the fire insurance market. In contrast, nationwide mutual insurers kept larger reserves to balance fluctuations in claims experiences, while local insurance pools relied on social obligation and trust to mobilize capital after adverse fire events.

  • 34.
    Adams, Mike
    et al.
    Swansea University, UK.
    Andersson, Jonas
    Norwegian School of Economics and Business Administration, Norway.
    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.
    Commercial banking, insurance and economic growth in Sweden between 1830 and 19982009In: Accounting Business and Financial History, ISSN 0958-5206, E-ISSN 1466-4275, Vol. 19, no 1, 21-39 p.Article in journal (Refereed)
    Abstract [en]

    We examine empirically the dynamic historical relation between commercial bank lending, insurance and economic (income) growth in Sweden using time-series data from 1830 to 1998 and performing tests for Granger causality. Because of the non-stationary nature of the time series examined the procedure of Toda andYamamoto (1995) is used. Our results, which have accounted for possible regime changes due to different exchange rate mechanisms over time, indicate that insurance has Granger-caused economic growth and bank lending. Therefore, we conclude that insurance is an important prerequisite for stimulating economic growth and that this could have important implications for contemporary developing economies.

  • 35. Adams, Mike
    et al.
    Andersson, Lars Fredrik
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Yihui Jia, Joy
    Lindmark, Magnus
    Umeå University, Faculty of Social Sciences, Department of Economic History.
    Mutuality as a control for information asymmetry: a historical analysis of the claims experience of mutual and stock fire insur ance companies in Sweden, 1889 to 19392011In: Business History, ISSN 0007-6791, E-ISSN 1743-7938, Vol. 53, no 7, 1074-1091 p.Article in journal (Refereed)
    Abstract [en]

    We test two competing arguments regarding the influence of organisational form onunderwritingperformance usingdatafromtheSwedish fireinsuranceindustry for the years 1889 to 1939 – a period of both economic growth and stagnation. Since mutuality is a response to information asymmetry problems, mutual insurers are expected to report lower annual claims relative to premiums than stock insurance companies. However, an alternative view is that stock insurers seek to reduce information asymmetry problems by issuing non-participatory rights insurance contracts with high deductibles that induce risk-sharing between the insurer’s shareholders and policyholders. This implies that stock insurers are likely to report lower annual claims than mutual insurers. Our results show that organisational form is an important determinant of the claims experience of Swedish fire insurers, suggesting that mutuality acts as an effective control for information asymmetries in the market.

  • 36.
    Adere, Endale
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE).
    Accounting for Oil and Gas: The effect of the gap between US GAAP and IFRS on Norwegian companies2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Background

    Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. The two biggest accounting regimes, IASB and USA have their own standards for the upstream activities of those companies. The standard setting bodies mandatorily require companies to comply. Norwegian listed companies, as they are in the IASB regime, must comply with the IASB standard, IFRS 6.

    Problem 

    The IASB standard has a problem of addressing the entire upstream activities of the companies Moreover, the standard has conceptual flaw. However, these oil and gas firms are required to follow it. As a remedy, the entities fill the gap by using the US GAAP, if they are listed, as the regulation requires them to follow IFRS. Thus, using these two standards coupled with the defect of the IASB standard is affecting them.

    Purpose

    The purpose of this thesis is to explain the effects of IFRS 6 on companies by comparing it with the US GAAP standard. In doing so, theories relevant to the issue are described and the technical gaps between the two standards are elaborated.

    Method 

    This thesis uses mixed method. The research design followed is concurrently mixing quantitative and qualitative methods. However, qualitative method dominates in the mixing. As a data collection mechanism, interview, questionnaire and documentation i.e. the annual reports of the companies are used. In the study both deductive and inductive reasoning are used.

    Conclusion

    Subsequent to making the study, the author concludes that the surveyed companies have used the US GAAP to fill the gap that IFRS possess. However, retaining two sets of accounts has economic effect and the companies are paying for that. Moreover, they expend costs for adopting the IFRS when they change their standard from US GAAP to IFRS. Moreover, it is difficult to make conclusion about diffusion of accounting method due to contagion effect. Similarly, although previous studies show that size of a firm is a determinant factor, it is tricky to make conclusion on the studied companies.

  • 37.
    Adestam, Martin
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Husberg, Susanne
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    ESG Implementation in Venture Capital Investments: A qualitative study of Swedish State-owned Investors2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The need for sustainable investments has grown dramatically in recent years and so has the pressure on investors, especially state-owned investors, to integrate sustainability factors in their investments. Several researchers state that private equity investors play a major role in creating new businesses and influencing new companies towards sustainability. On the Swedish private equity market, a major part of the funds available to growth companies are provided by the Government. State-owned investor’s role to create sustainable businesses in Sweden is therefore essential. However, research on how to implement ESG issues into venture capital investments is rare. Still today, we could not find any reports on how ESG issues are implemented by Swedish state-owned investors.

    An empirical study was conducted on four major Swedish state-owned investors with the purpose to answer how state-owned investors implement ESG issues in venture capital investments. The study also aimed to identify problems with implementing ESG and how can state-owned investors work to deal with these problems.

    Interviews with investment managers and people working within these organization showed that it is generally up to each investor how ESG issues are being considered in the due diligence and screening process within direct investments. When it comes to post-investment activities the responsibility to work with ESG issues lays upon the board of each firm.

    The study further showed that little is being done to implement ESG issues within indirect investments. The study shows that ESG issues are not included in the valuation of general partner or as criteria for investing in a fund or other partnerships. A final conclusion is that when it comes to how state-owned investors are working with venture capital investments, ESG issues are integrated in how investors think, but it is not implemented in how investors act.

    In order to move from integration to implementation we suggest that investors could use a set of templates in the screening and due diligence process. Every template should be specific for the sector that includes the type of ESG criteria that is relevant for this sector. When it comes to indirect investments, the implementation of ESG issues is harder due to limited possibility to actively directing funds. The focus should be working with co-investors with the same values and beliefs and influence the board of the fund.

  • 38.
    Adestam, Martin
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Rosenberg, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Vikten av en finansiell strategi under en finansiell kris: - En kvantitativ studie av svenska publika aktiebolag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien utfördes mot bakgrund av hur den globala finanskrisen, som startade i USA under 2007, påverkade svenska företag. Syftet med studien var att undersöka om svenska företag kan påverka hur de klarar en finansiell kris genom att arbeta med komponenter i den finansiella strategin. En kvantitativ undersökning genomfördes på 59 svenska publika aktiebolag där samband testades mellan riskrelaterade variabler ur den finansiella strategin och variabler som mäter hur företag klarat sig under krisåret 2008. I undersökningen testades soliditet, likviditet, kassalikviditet, andel finansiella tillgångar och andel lager, som delar ur den finansiella strategin. Studien visar att kapitalstrukturhantering, kapitalbudgetering (i form av andel finansiella tillgångar) och rörelsekapitalhantering är alla delar ur den finansiella strategin som visats betydande. Kapitalstrukturhanteringen ska karaktäriseras av låg skuldsättning och kapitalbudgeteringen av låg andel finansiella tillgångar, för att skapa en finansiell strategi som ger företag bättre förutsättningar i en finansiell kris. Kontrollen av rörelsekapital i rörelsekapitalhanteringen är också en betydande del i en sådan strategi, även om inga tydliga riktlinjer gällande nivåer på rörelsekapitalet kan härledas från studien.

  • 39.
    Adielsson, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sjöström, Johan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    HR-funktionens strategiska roll: En kvalitativ studie i uppfattningen om HR-funktionens värdeskapande2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    HR är ett ämnesområde som traditionellt fått mycket uppmärksamhet inom akademisk forskning där fokus varit på HR som stödjande funktion i form av personalförsörjning. I början av 1990-talet bildades en ny forskningsinriktning som berör HR som en strategiskt viktigt affärsenhet och i takt med den ökade konkurrensen på den Svenska arbetsmarknaden har HR blivit en mer prioriterad funktion för företag. Vi har valt att utifrån ett företagsekonomiskt perspektiv applicera teorier kring strategisk HR, arbetsgivarvarumärke samt talanghantering på svenska organisationer. Tidigare forskning har främst haft fokus på att enbart undersöka HR-avdelningen. Således har vi i den här studien försökt skapa en förståelse för om det finns en skillnad i uppfattningen av HR-funktionen som värdeskapande genom att intervjua specialister samt generalister. Historiskt finns det en problematik i att HR-funktionen enligt tidigare forskning haft svårt att synliggöra värdeskapande då den ofta ses som en ren stödjande funktion. Genom att undersöka Svenska företag inom flera olika branscher, och som uttalat arbetar strategiskt med HR är syftet med studien att undersöka om det finns en skillnad i uppfattningen av HR-funktionens värdeskapande mellan personer som arbetar med HR som generalister gentemot personer som är specialister. Vidare vill vi genom att undersöka hur organisationers strategiska arbete skiljer sig med fokus på strategisk HRM, talanghantering samt arbetsgivarvarumärke öka kunskapsbildningen inom det vetenskapliga ämnesområdet.

     

    Den övergripande slutsatsen i studien är att den interna kommunikationen mellan specialister och generalister bör förbättras för att synliggöra HR-funktionens värdeskapande roll. Med en tydligare kommunikation kommer även det strategiska arbetet med arbetsgivarvarumärket och talanghantering förbättras. Även utvärdering av strategierna har visat sig vara en central faktor för att öka förståelsen för vilket värdeskapande strategierna ger. Utvärdering blir således ett viktigt verktyg för HR-specialister att skapa större uppskattning av funktionen. 

     

     

     

     

     

  • 40.
    Adjei, Daniel
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Rwakatiwana, Peter
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Application of Traditional and Agile Project Management in Consulting Firms.: A Case Study of PricewaterhouseCoopers2010Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    AbstractPurposeTo study which and how project management methodologies are applied in consulting firmsApproachThe study begins by reviewing literature on Traditional Project Management (TPM) andAgile Project Management (APM) methodologies ending with characteristics of the twomethodologies that identify a project as applying one methodology or another. The literaturethen reviews the nature of consulting firms emphasising on elements such as the professional,professional services and professional service firms before reviewing how projects areimplemented in consulting firms. A case study design is adopted and semi-structuredinterviews were conducted with PricewaterhouseCoopers-Ghana staff. Patterns from theinterviews are identified and compared with the characteristics of both Traditional and Agileproject management before drawing conclusions on which methodologies are applied andhow they are applied. Since APM is presumed to deal with problems of TPM in complexenvironments, challenges in applying TPM in consulting firms are assessed and the extent towhich APM responds to those challenges are also discussed.FindingsThe findings indicate that TPM is applied in consulting firms mainly for structured projects,whilst APM methods are also applied for some structured projects but very much forunstructured and ‘executory’ projects. APM also deals with some challenges of TPM butthose which are organisation related are not solved by applying APM methods.Research limitationThe limited number of people interviewed for this research is one key issue that limitsgeneralization to all consulting firms. However, it is hoped that this work serves as a basis forfurther research in this field.Practical implicationsThe study shows that whilst TPM will continuously be applied in consulting firms due to thenature of some projects, APM can also be applied to the benefit of consulting projects that areunstructured and ‘executory’. Therefore consulting firms do not need to ‘force’ structure intoall projects.Paper typeMasters Thesis – Research paperKeywordsTraditional project management, agile project management, consulting firms, professional,professional service, professional service firms

  • 41.
    Adolfssson, Alexander
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Åström, Marie
    Development Finance Institutions’ Effect on The Fund Manager’s Investment Decisions: Balancing Financial Performance Goals and Development Impact Objectives2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Development Finance Institutions (DFIs) have played a crucial role in moving socially responsibility considerations up on the private equity industry’s agenda. DFIs add a development impact criterion to traditional financial performance goals in the investment industry and play a catalytic role by mobilizing other investors. The gap in research regarding DFIs implications and significance in the investment community from a SRI perspective is evident. The development impact objective introduced by the DFIs is examined to understand its effects on fund managers’ decision-making and if it exists a trade-off between this objective and financial performance. An understanding of how DFIs control fund managers to act in accordance to their objective as well as how they determine compensation schemes to incentivize them to pursue high return on investments, is discussed in relation to the agency theory. Furthermore, stakeholder/shareholder consideration is examined in relation to the subject. The aim of this study is to examine how the behavior of fund managers is affected by the involvement of a DFI investor and try to add to the understanding of their significance as institutional investors in developing markets. Previous studies have been more focused on determining the financial performance of socially responsible investments by using very similar quantitative data collection methods. This thesis undertakes an in-depth approach with the purpose to understand the fund manager’s drives as well as how a DFI involvement affects the behavior and decision-making process.

     

    This thesis undertook a qualitative research strategy and semi-structured interviews were used as the tool to understand the fund managers’ personals beliefs and perceptions of how the relationship with DFIs affect them. The selection criteria for the fund managers was that they needed to work in a fund in which a DFIs has invested. We also included DFI investors in order to understand their point of view. The interview was recorded, transcribed and later divided into themes in accordance with the thematic approach, following six steps. Our findings show that Development Finance Institutions plays an important role in emerging markets and affect fund manager behavior to a certain extent. They did not perceive a trade-off between financial performance goals and development impact objectives. We conclude that DFIs increase fund manager focus on ESG/SEE elements in the investment process. DFIs requirements and reporting obligations is used as a tool to ensure that the fund manager act in accordance to DFI objective. The fund managers were neither willing to sacrifice commercial return in favor of development impact. Lastly, the interest among the DFIs and commercial investors is fairly similar, hence reducing the conflict of interest between investors.

  • 42.
    Adom, Philip Kofi
    Umeå University, Faculty of Social Sciences, Center for Environmental and Resource Economics (CERE). University of Agricultural Sciences (SLU), Umeå, Sweden; Department of Banking and Finance, University of Professional Studies, Accra, Ghana.
    The transition between energy efficient and energy inefficient states in Cameroon2016In: Energy Economics, ISSN 0140-9883, E-ISSN 1873-6181, Vol. 54, 248-262 p.Article in journal (Refereed)
    Abstract [en]

    I use a two-state (energy efficient/inefficient) Markov-switching dynamic model to study energy efficiency in Cameroon in a novel manner, employing yearly data covering 1971 to 2012. I find that the duration of an energy inefficient state is about twice as long as an energy efficient state, mainly due to fuel subsidies, low income, high corruption, regulatory inefficiencies, poorly developed infrastructure and undeveloped markets. To escape from an energy inefficient state a broad policy overhaul is needed. Trade liberalization and related growth policies together with the removal of fuel subsidies are useful, but insufficient policy measures; the results suggest that they should be combined with structural policies, aiming at institutional structure and investment in infrastructure. (C) 2015 Elsevier B.V. All rights reserved.

  • 43.
    Adrian, Sven
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Independent but dependent: An empirical study of the car modification market2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A brand can be a valuable asset for a company in two ways: On the one hand the brand can have an influence on the perceptions and preferences of the consumer and therebypositively influence the performance and success of a product, which can lead to acompetitive advantage. On the other hand, a brand can even be an asset of significantfinancial value. For the actual building of a strong brand, several theoretical modelsexist. Car modification companies offer modifications for and modified versions of cars ofother brands. The thereof resulting connection between the two brands and itsconsequences for the brand of the modification company cannot be depicted with theexisting theoretical brand and brand building models. In addition to that, carmodification companies touch upon the field of luxury cars. This factor has to be takeninto consideration when dealing with the brand building of car modification companies. In addition to the lack of applicability of existing brand building models for the carmodification industry, this special industry has not been covered by research yet ingeneral. In this thesis, a theoretical framework for brand building, the model of customer basedbrand equity as well as the characteristics of luxury branding will be lined out. In orderto examine how the special factors of the car modification industry, namely theconnection between the modification company and the base brand and luxury brandingcan be integrated into this model, six representatives from the car modification industryhave been interviewed. The results and analysis of these interviews show that through the assessment of thecustomer based brand equity of the base brand, the modification company can identifystrong and favorable aspects of the base brand that it can build upon, emphasize and/orexpand with the modification as well as weaknesses and flaws of the base brand that itcan make up for with the modification. Furthermore, the examination shows that byassessing the model of customer based brand equity of the modification brand and arelevant special brand factor, in the case of this thesis luxury branding, for commonfeatures and similarities, this special factor can also be integrated into the theoreticalmodel. Through these findings, the thesis is able to present a revised model of customer basedbrand equity that incorporates both the connection between the modification brand andthe base brand as well as the special factor luxury branding.

  • 44.
    Adu, George
    et al.
    Department of Economics, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana.
    Alagidede, Paul
    Wits Business School, University of the Witwatersrand, Johannesburg, South Africa.
    Karimu, Amin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Stock return distribution in the BRICS2015In: Review of Development Finance, ISSN 1879-9337, E-ISSN 1879-9337, Vol. 5, no 2, 98-109 p.Article in journal (Refereed)
    Abstract [en]

    Stock returns in emerging market economies exhibit patterns that are distinctively different from developed countries: returns are noted to be highly volatile and autocorrelated, and long horizon returns are predictable. While these stylized facts are well established, the assumption underlying the distribution of returns is less understood. In particular, the empirical literature continues to rely on the normality assumption as a starting point, and most asset pricing models tend to overstretch this point. This paper questions the rationale behind this supposition and proceeds to test more formally for normality using multivariate joint test for skewness and kurtosis. Additionally, the paper extends the literature by examining a number of empirical regularities for Brazil, Russia, India, China and South Africa (the BRICS for short). Our main findings are that the distributionof stock returns for the BRICS exhibits peakedness with fatter and longer tails, and this is invariant to both the unit of measurement and the time horizon of returns. Volatility clustering is prevalent in all markets, and this decays exponentially for all but Brazil. The relationship between risk and return is found to be significant and risk premiums are prevalent in our sample.

  • 45.
    Aegerter Alvarez, Juan Felipe
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Pustina, Aferdita
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Hällgren, Markus
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Escalating commitment in the death zone: new insights from the 1996 Mount Everest disaster2011In: International Journal of Project Management, ISSN 0263-7863, E-ISSN 1873-4634, Vol. 29, no 8, 971-985 p.Article in journal (Refereed)
    Abstract [en]

    The procession of people and organisations that pour resources into evidently failing causes is surprising and seemingly never-ending. This phenomenon, which is called “escalating commitment” (Staw, 1976), refers to situations in which people are incapable of turning future disasters into sound current decisions. The purpose of this paper is to use the, in project management literature (Kloppenborg and Opfer, 2002), non-traditional case of the 1996 Mt Everest disaster to explain and analyse escalating commitment determinants and processes. Not only does the paper identify and add a determinant to escalation but it also treats determinants and processes in a novel and intertwined fashion. The conceptual developments and findings suggest that escalating commitment strives on conditions that are inherent to any project, which consequently project managers should be aware of. Based on the results project failures could be better explained and understood by examining several explanatory levels simultaneously.

  • 46.
    af Burén, Pontus
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
    Does internal migration influence earnings following youth unemployment?: Evidence from the Swedish Labor Market2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The rise of youth unemployment in Sweden has highlighted the need for more research investigating the effects of unemployment on future earnings. Earlier research suggests that youth unemployment will leave labor market scares on a person’s future income. Therefore, in this thesis I investigate the question if migration can increase an individual’s future earnings and hence work as a cure for scared individuals. My theoretical argument is that migration is an investment in human capital which will lead to higher future income and may heal scars. To test my argument, I use Swedish panel data from the ASTRID database, examining unemployed individuals born 1979-1983 after finishing their education in Sweden. A nearest-neighbor propensity score matching method is applied to estimate the casual effects. However, the results show only few significant results over time and age cohorts in the data. Therefore, my conclusion is that migration barley increases income of young unemployed individuals.

  • 47.
    Agarwal, Sudha Rani
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kalmár, Timea
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sustainability in Project Management: Eight principles in practice2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This research studies the eight principles of sustainability applied in Project Management. To be more precise the research fulfils four objectives which are: firstly, to review and identify key principles of sustainability in project management from existing literature; secondly, to adopt a multiple case study method to assess the applicability of the principles in project management; thirdly, to determine the barriers that impede certain principles to be applied in projects and the resulting trade-offs; and lastly, to refine the concept of sustainability in project management.The study adopts a subjectivist ontological viewpoint and an interpretivist epistemological outlook. The paper deductively studies the research question and adopts a qualitative mono-method research design, with a multiple case study strategy. The project case studies analysed belong to six different industries namely Pharmaceutical, Information Technology (IT), Automotive, Transportation, Furniture and Fast-moving consumer goods (FMCG). All case studies fulfil the criteria of being multinational organisations, operating in the private sector, having sustainability as a strategic pillar and projects executed in developed countries with a similar macroeconomic climate. The data has been collected through the semi-structured interview technique and examined using a thematic analysis. The results show that not all eight principles of sustainability are implemented in project management despite of multiple proactive endeavours of engaging in social and environmentally focused business practices. The two principles that show a limited applicability in project management are values and ethics as well as consuming income and not capital.The theoretical contribution of the research is realised through the first collective analysis of the eight principles of sustainability and their implementation in project management through empirical case studies. An additional contribution is through the selection of case studies from industries that have not been examined before. The practical implication of the research is to offer guidance to organisations on what principles they need to build their sustainability project management practices on and to point out the commonly faced barriers and trade-offs.

  • 48.
    Agbor, Jenet Manyi
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    The relationship between customer satisfaction and service quality: a study of three service sectors in Umeå2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    It is obvious that customers are important stakeholders in organizations and their satisfaction is a priority to management. Customer satisfaction has been a subject of great interest to organizations and researchers alike. In recent years, organizations are obliged to render more services in addition to their offers. The quality of service has become an aspect of customer satisfaction. It has been proven by some researchers that service quality is related to customer satisfaction. Others used service quality dimensions to evaluate service quality. What about the relationship between customer satisfaction and service quality dimensions; the relationship between service quality and its dimensions?

     

    Purpose: The main purpose of this study is to examine the relationship between customer satisfaction and service quality in service sectors with respect to the service quality dimensions.

     

    Method: Convenience sampling technique was used to collect quantitative data from customers of Umeå University, ICA and Forex to get their satisfaction levels and meaning of service quality which were substituted in the SERVQUAL model. Chi-square test was used to test the hypotheses separately and in a group.

     

    Findings: The study showed distinctive results for the relationship between service quality dimensions and service quality/customer satisfaction.ICA and Forex had significant relationship between service quality and customer satisfaction; butUmeåUniversity had no significant relationship between service quality and customer satisfaction. Meanwhile the group result showed that: ´responsiveness`, empathy´ and ´reliability´ were significantly related to service quality; ´reliability` and `empathy`, were significantly related to customer satisfaction but `responsiveness` was not significantly related to customer satisfaction; meanwhile service quality was significantly related to customer satisfaction.

     

    Implication/Contribution: The findings imply that service quality is not the only factors that could lead to customer satisfaction in service sectors; that service quality dimension varies in the different service sectors. The findings suggest that to provide quality service in order to satisfy customers, organizations in this kind of service sectors need to improve on the dimensions of service quality. Also, to provide total satisfaction to customers, the service sectors need to improve on the other factors that were given as reasons for satisfaction. This study contributes to existing theories by confirming or adding value to the relationships that are involved in customer satisfaction, service quality and SERVQUAL dimensions. It provides results that could be useful to managers in business organisations for strategic planning.

  • 49.
    Agestam, Petter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Hanell, Jakob
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Ledarcoachning: En arena för reflektion och utvecklande av Samvetsgrannhet2009Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    När vi hör ordet coachning associerar vi det ofta med idrott. När vi tänker på en coach tänkervi ofta på en hockeytränare eller en fotbollstränare. Studien som du nu håller i din handkommer att redogöra för en aspekt av coachning som inte är lika välkänt i vidare kretsarnämligen ledarcoachning. Ledarcoachning syftar till att hjälpa den coachade ledaren attutvecklas och bli mer effektiv i sitt arbete genom aktiv coachning som karaktäriseras avfeedback och utveckling. Fokus ligger alltså på en relation mellan coachen och deltagaren ochinte på att coachen ska lära deltagaren om rätt och fel sätt att sköta saker.

    Syftet med vår studie är att undersöka effekter av coachning på ledare inom professionellaorganisationer och jämföra coachningeffekterna med förändrade personlighetsdrag hosdeltagarna, samt dra slutsatser om vilka coachningeffekter som kan kopplas till förändradepersonlighetsdrag.

    Ovanstående leder oss till följande frågeställning: hur förändras en ledare genom ettcoachningprogram?

    Den teoretiska referensramen inkluderar tidigare studier angående effekter av ledarcoachningsamt ett verktyg för att mäta personlighetsdrag kallat NEO PI-R vilket baseras påfemfaktormodellen.

    Studien har genomförts som en fallstudie på coachen Thomas Karlssons företag TKLedarguide AB och dess coachningverksamhet. Vi har använt oss av kvalitativa intervjuermed respondenter som genomgått Karlssons program, parallellt med intervjuerna har vi låtitden coachade ledaren samt några av dennes medarbetare genomföra en enkät som syftar tillatt mäta förändrade personlighetsdrag enligt femfaktormodellen.

    Våra slutsatser kan sammanfattas enligt följande lista:

    • Ledarna skattar sin egen förändring i linje med våra teoretiska antaganden.
    • Ledarna skattar oftast sin egen förändring högre än medarbetarna gör.
    • Medarbetarna skattar de största förändringarna inom Samvetsgrannhet.
    • Coachningprogrammet är en arena för reflektion.
    • Efter coachningprogrammet visar ledarna på en hög nivå av Extraversion.
    • Lyhördhet och Sällskaplighet har varit de faktorer som förändrats minst.

    Då vi har tolkat Karlssons coachningprogram att likna andra ledarcoachningprogram har vi kunnat föra en resultatgivande diskussion kring resultatens överförbarhet till andracoachningprogram.

  • 50.
    Agestam, Petter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Molander, Peter
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    En outnyttjad guldgruva: En studie om hur fyra företag motiverar sin kontaktpersonal att lyssna på kunderna2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att undersöka hur tjänsteföretag med många kundkontakter samlar in synpunkter och klagomål från deras kunder. Genom att undersöka hur företag motiverar sin kontaktpersonal att ta emot synpunkter, vill vi förstå i vilken utsträckning empowerment används som motivationsteori. Studien utgår från ett ledningsperspektiv och använder ett kontaktpersonalperspektiv för att se om ledningen och kontaktpersonalens världsbild överensstämmer.

    Metoden har varit fyra kvalitativa fallstudier med kundserviceansvariga och kvantitativa enkäter till kontaktpersonalen i respektive företag.

    Slutsatserna är att vi har funnit att företagen delvis motiverar sin personal utifrån empowerment och de specifika fallföretagen kan utveckla sin synpunktshantering i syfte att anpassa sig efter kundernas krav.

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