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  • 1901.
    Wibron, Sara
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Salic, Denis
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Revisionens förtroendeingivande på aktiemarknaden2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Till följd av internationella företags- och revisionsskandaler har allmänhetens syn på finansiell information överlag och i synnerhet revisionsprofessionen kraftigt försämrats. Trots att långt ifrån allt ansvar ligger på utförd revision, leder brottsmisstankar mot revisorn till ifrågasättande av dennes tillförlitlighet. För att återvinna allmänheten och särskilt kapitalmarknadens förtroende har kraven på revision därför succesivt ökat. De nya lagarna motiveras med att de ska öka revisorns oberoende och på så sätt revisionskvaliteten samt revisorernas trovärdighet som kvalitetssäkrare av finansiell information. Utifrån denna bakgrund har tidigare studier undersökt sambandet mellan redovisningsinformation och upplevd revisionskvalitet, där hög revisionskvalitet förväntas stärka informationens trovärdighet. Forskningsresultaten har dock främst genomförts i utlandet samt kommit fram till motstridiga resultat.

    Med förtroende som utgångspunkt, har ytterligare en aspekt av revisionskvalitet definierats, nämligen upplevd eller uppfattad revisionskvalitet. Uppfattad revisionskvalitet separeras från faktisk revisionskvalitet och avser kapitalmarknadens upplevda tillförlitlighet till finansiella rapporter. I likhet med tidigare studier används i denna studie revisionsbyråns storlek, kontorets storlek där revisorn arbetar samt revisorsuppdragets längd för att förklara huruvida reviderade finansiella rapporter signalerar informationens trovärdighet. I enlighet med genomförd forskning förväntas hög revisionskvalitet stärka investerares tilltro till redovisningsinformation. Då den svenska aktiemarknaden ansetts vara ett outforskat område, väcktes vårt intresse av att studera sambandet mellan upplevd revisionskvalitet och hur finansiell information beroende på tillförlitligheten till revisorn värderas på den svenska aktiemarknaden.

    Vi undersöker detta med hjälp av ERC, som mäter en akties abnormala avkastning utifrån ett företags oväntade resultat, genom en eventstudie. Med utgångspunkt i den deduktiva ansatsen utvecklades hypoteser och förväntan om att hög upplevd revisionskvalitet påverkar ERC positivt. Upplevd revisionskvalitet förväntades i sin tur påverkas positivt av revisorns upplevda oberoende, kompetens och rykte. Då majoriteten av det empiriska materialet samlats in via databaser och sedan har testats med hjälp av statistiska verktyg är studien vidare av kvantitativt slag.

    Våra forskningsresultat blev dock inte signifikanta, utan samtliga hypoteser förkastades. Detta kan tolkas som att revisionen misslyckats med att uppfylla sitt syfte, vilket beskrivs vara att stärka den finansiella informationens trovärdighet. Sett utifrån en aktieägares perspektiv och denna studies resultat bidrar dock inte revisionsprofessionen med tillförlitlighet till investerare. Trots att inget statistiskt säkerställt signifikant samband påvisats anses vår forskning bidra med kunskap, då resultatet visar på att lagändringar inom området för revision inte på ett effektivt sätt lyckats stärka revisorns förtroendeingivande till externa intressenter och att ytterligare, eller mer effektiva, förändringar kan anses nödvändiga för att nyttan med revision och dess syfte ska uppfyllas.

  • 1902.
    Wickström, Adam
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Andersson, Adrian
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Transportparametrar: ”En studie om vilka faktorer som är avgörande för detaljhandelsföretag när de väljer transportleverantör”.2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Företag lägger allt större fokus på deras logistikflöden. Anledningen till detta är att en effektiv logistikkedja kan skapa konkurrensfördelar. Detaljhandeln är en bransch som vuxit de senaste åren. Parallellt med att både utbudet av fysiska och E-handelsbutiker tilltagit har även konkurrensen ökat. Många detaljhandelsföretag har därför valt att outsourca delar eller hela sin logistikkedja, för att på så sätt kunna fokusera på kärnverksamhet. Eftersom detaljhandelsföretagen säljer fysiska varor finns ett stort behov av transporter.

    Problemformulering: Problembeskrivning leder oss till följande frågeställning: Vilka transportparametrar är avgörande för stora- och medelstora företag inom detaljhandeln vid val av transportleverantör i Sverige?

    Metod: Studien har genomförts via en kvantitativ forskningsmetod (enkät) som därefter följts av kvalitativa intervjuer. Semi-konstruerade intervjuer har använts där intervjumallen bygger på resultatet från enkätundersökningen. Urvalet är baserat på företagens verksamhet (detaljhandeln, Sverige) och omsättning (minst 100MSEK). 58 företag medverkade i enkäten och fem (tre stora och två medelstora) av dessa blev även intervjuade.

    Teori: Den teoretiska referensramen är uppbyggd från forskning inom främst outsourcing, logistik och tredjepartslogistik. Teorierna berör följande områden; Service, Pris, Kvalité, Sortiment och Relationsskapande. Dessa grupper utgör faktorgrupperna med underliggande transportparametrar.

    Slutsatser: Bearbetning av data från både den kvantitativa och kvalitativa metoden påvisar följande rangordning av faktorgrupperna; (1) Kvalité & Pris, (2) Service, (3) Relationsskapande & Sortiment.

    Att rangordna transportparametrar är svårt, då det är relationen mellan olika parametrar som påverkar företag när de väljer transportleverantör. Därtill påverkar olika parametrar vid olika tillfällen, beroende på vart i beslutsprocessen ett företag befinner sig. Därför har följande uppdelning av faktorgrupperna gjorts utefter erhållet resultat; Orderkvalificerare: Kvalité, Sortiment, Service, Informationsutbyte ”Ordervinnare”: Pris, Relationsskapande

  • 1903.
    Widding, Peter
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Ruusila, Esko
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Redovisningskvalité: -Förhållandet mellan oväntade periodiseringar och andelen konsultarvode2008Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kvalité är viktigt i många sammanhang, vare sig det gäller produkter, tjänster, konstnärliga verk eller kapital, för att nämna några. Det finns olika mått att mäta kvalitet såsom pålitlighet, prestanda, säkerhet, uppfyllelse av avtal och lämplighet. Sammanfattningsvis kan sägas att många ting uttrycks i termer av kvalité.

     

    Denna studie fokuseras på området redovisning, där vi kommer att göra ett försök att mäta kvalité inriktat mot att mäta redovisningskvalité. Denna genom en kvantitativ metod som kallas Jones (1991) model, som kopplar ett företags faktiska och oväntade periodiseringar mot variabler som konsultarvodets storlek och därigenom få ett mått på redovisningskvalite.

     

    Problemformulering

    Finns det något samband mellan redovisningskvalité och andelen konsultarvode till revisionsbyråer i små svenska aktiebolag?

    Syfte

    Vårt syfte är att undersöka ifall redovisningskvaliteten i små svenska aktiebolag har ett samband med storleken på konsultarvodet i förhållande till det totala arvodet till revisionsbyrån. Ifall ett samband finns kommer vi även att undersöka hur detta förhållande ser ut. Vi kommer också att undersöka några kontrollvariabler för att se deras samband med den beroende variabeln oväntade periodiseringar.

  • 1904.
    Widman, Henrik
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kashintseva, Alesya
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Revisionsföretagens kompetenskrav och förväntningar En kvalitativ studie av revisionsföretagens kompetenskrav och förväntningar med beaktande av etik och hållbarhet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Varje år är det ett stort antal studenter som väljer inriktningen revision på högskolor och universitet. Enligt Ekonomifakta (2012) börjar ungefär 1000 nyutexaminerade ekonomer på någon av landets fyra största revisionsföretag. Det stora antalet utexaminerade och den goda arbetsmarknaden för revisorer (Mitt yrke 2012) gör det aktuellt att undersöka vilka kompetenskrav och förväntningar revisionsföretagen har på de nyutexaminerade ekonomerna. Med tanke på olika företagsskandaler där revisorer i högsta grad varit inblandade, exempelvis Carnegie-affären (Affärsvärlden, 2010), tyckte vi att det tillförde studien en ytterligare dimension att ta hänsyn till vilka kompetenskrav och förväntningar revisionsföretag har inom hållbarhet och företagsetik.

    Syftet med denna uppsats är att beskriva och analysera vilka kompetenskrav och förväntningar som revisionsföretag har på nyutexaminerade ekonomer. Ett delsyfte är även att belysa på vilket sätt etik och hållbarhet är del i denna kontext.

    Vi har genomfört halvstrukturerade intervjuer med åtta personer som jobbar med rekrytering på rikstäckande revisionsföretag i Sverige. Vårt resultat visar att de studerade revisionsföretagen ser kompetens som ett vitt begrepp. De värdesätter social kompetens, men ser delvis olika på vad begreppet innefattar. Social kompetens värdesätter de lika högt som utbildning hos sina kandidater. De vill också att arbetssökande ska ha en god analytisk förmåga och vara motiverade, engagerade, drivna och lättlärda. Det viktiga för revisionsföretagen är att de nyutexaminerade ekonomerna uppfyller Revisorsnämndens krav på kurser, om de är civilekonomer eller ej spelar ingen roll. Detta avspeglas i det faktum att ingen av respondenterna kan ge en korrekt definition av begreppet civilekonom. Etik är något de värdesätter men de ställer inga krav på kurser eller kompetens i ämnet. Kunskaper inom hållbarhet är inget de lägger någon större vikt vid, även om en del respondenter på ett personligt plan betonar begreppet.

    Analysen syftade till att jämföra respondenternas svar med varandra och tolka svaren utifrån kontexten och olika teoretiska perspektiv. Att respondenterna betonar social kompetens kan till exempel bero på att revisorsyrket är ett socialt yrke med mycket kundkontakt och samarbete mellan kollegor. Respondenternas krav på analytisk förmåga kan bero på deras vilja att säkra tjänsternas tekniska kvalitet. Avsaknaden av tydliga krav på praktiska kunskaper och etisk kompetens skulle kunna hänföras till förekomsten av interna utbildningar hos revisionsföretagen. Hållbar utveckling menar de flesta revisionsföretagen inte berör dem, och därför har de inga krav på kunskaper inom hållbarhet.

    I slutsatsen ger vi några praktiska förslag till olika intressenter. Vi föreslår att studenter bör undersöka arbetsgivarnas kompetenskrav innan de börjar söka jobb. Ett förslag till revisionsföretagen är att i ett tidigare skede förmedla sina kompetenskrav och förväntningar till studenterna. Två förslag till högskolor och universitet är att dels erbjuda studenter en möjlighet att lära sig praktiska redovisningskunskaper, och dels att erbjuda eller göra det obligatoriskt med kurser i etik och hållbar utveckling inom ekonomprogrammen. För att få fler företag att beakta hållbar utveckling, tror vi en förändring i lagstiftningen skulle behöva genomföras. Det skulle då handla om ett lagkrav på att en hållbarhetsredovisning måste vara en del av årsbokslutet. Avslutningsvis menar vi att Revisorsnämnden bör genomföra årliga prov i yrkesetik för revisorer.

  • 1905.
    Widén, Sebastian
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindvall, Christian
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    IPOs, A Dish Best Served Hot or Cold?: A Study of the Market Condition Effect on IPOs2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this research is to study the effect of market conditions on the performance of IPOs which is relevant information for investors and companies alike, involved with IPOs. The long-term underperformance of IPOs has been previously discussed by Loughran & Ritter (1995) which has later been named as the “New Issuance Puzzle” of IPOs. This underperformance, however, has later been contradicted by research from Carter et al. (2011) who did not find long-term underperformance of IPOs. By studying the previous research of Helwege & Liang (2004), who examined IPO issuances under different hot and cold IPO periods, we found a research gap of what effect the market conditions have on the IPO issuance.

     

    By analysing the performance under different time periods, we compare the results to an index benchmark with matching time periods of the IPO issuing companies under our full sample period. We can then analyse the performance of the IPOs compared to their respective benchmark. By adding an analysis of hot/cold and bull/bear market conditions under which the IPOs were conducted, we will observe the effect of IPO performance under different market conditions.

     

    Our positivistic and ontological view guided our article and research process. We relied on a deductive approach in order to test our anticipated outcomes and hypotheses. Articles yielding substantive theories, based on the explanation of middle-range theories serve as the benchmark of our theoretical framework.

     

    The research came to a conclusion where we did not observe underperformance of the IPOs in the long-term, which contradicts the “New Issuance Puzzle” of Loughran & Ritter (1995). We could observe underperformance (overperformance) of IPOs under hot (cold) period market conditions when we defined the hot and cold market periods in accordance with the number of IPO issuance during each year. In accordance to initial first month IPO returns, we observe overperformance (underperformance) of hot (cold) period IPOs. We also included bull and bear market conditions into our research, where we could find patterns that the number of issuance had the same distribution as the bull and bear market conditions currently consisting on the market. The index of OMXS30 had the same price movement as the number of issuance each year. Therefore the number of issuance each year could hypothetically be used as an indicator of the future market performance of the OMX Stockholm. We did not find statistical significance of abnormal returns on the IPO market under different market conditions

  • 1906.
    Wik, Fredrik
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Brand, Maria
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Öka försäljningen genom effektiv marknadsföring av innovationer: En studie på U&Me hotell2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Innovationer används allt mer för att underlätta för konsumenter och öka

    konkurrensfördelar hos företag. Innovativa lösningar har ökat i hotellindustrin och

    studiens uppdragsgivare, U&Me hotellet blev 2015 utsedda till världens andra mest

    innovativa hotell.

    Det identifierade forskningsgapet är hur företag kan använda befintliga innovationer för

    att öka sin prestation och samtidigt nå ut till en ny målgrupp. Att forska inom innovativa

    produkter och tjänster är aktuellt inom marknadsföring just nu.

    Målen med studien är att fylla det forskningsgap som finns och samtidigt ge värdefull

    information till vår uppdragsgivare.

    Forskningsfrågan i studien är: Hur kan ett hotell effektivt använda sig av sina befintliga

    innovationer för att öka sin försäljning?

    Studien är av kvantitativ metod med ett deduktivt angreppsätt. Studien har en

    positivistisk kunskapsteoretisk inriktning och objektivism som ontologisk inriktning.

    De huvudsakliga teorier vi har använt oss av är Innovationsspridningsprocessen av

    Rogers (1995), Teknologiska acceptans modellen av Davis (1986) och konsumentens

    beslutsprocess av Engel et al (1993). Den teoretiska referensramen avslutas med vår

    konceptuella modell som förklarar intresset för self-service hotell.

    I studien har vi genomfört en enkätundersökning på populationen studenter vid Umeå

    universitet. Urvalsmetoden är snöbollsurval. Totalt består urvalet i studien av 239

    respondenter. För att analysera det insamlade datamaterialet har vi använt Cronbach’s

    Alpha, korrelationstest, chi-två-test och regressionsanalys.

    Resultaten vi har kommit fram till är att det finns ett samband mellan

    innovationsbenägenhet och upplevd användarnytta samt innovationsbenägenhet och

    upplevd användarvänlighet. Vi har hittat ett samband mellan upplevd användarnytta och

    intresse för self-service hotell, dock hittar vi inget samband mellan upplevd

    användarvänlighet och intresse för self-service hotell. Vi har inte sett ett samband

    mellan hur ofta konsumenter bor på hotell och intresse för self-service hotell. De

    hotellattribut som har ett samband med intresse för self-service är läge, renlighet och

    innovativt hotell och de anledningar som har ett samband är romantisk övernattning,

    vänner på besök och familj på besök. En positiv inställning till innovation har ett

    samband med intresse för self-service hotell.

    Vi har kommit fram till att hotell kan använda sina innovationer effektivt genom att

    marknadsföra sig mot Innovators för att nå en ny målgrupp och öka sin försäljning.

    Nyckelord: teknologi, innovationsspridningsprocessen, innovation, self-service, hotell,

    teknologiska acceptans modellen, digitalisering, konsumentens beslutprocess,

    hotellattribut

  • 1907.
    Wiklund, Frida
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Jansson, Sandra
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Employee Loyalty and the Factors Affecting It: A qualitative study comparing people with different working experience on their view of employee loyalty2019Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Having high employee loyalty is something which most organisation strive to obtain. Not only because of the morals of it, but also because of the fact that high levels of employee loyalty have been proven in many studies to increase operational performance. However, the literature on the concept provides many different definitions on it, and also suggest many different factors that affect how loyal an employee feels towards their organisations. The studies conducted previously on the topic has mainly been quantitative studies researching the connection between levels of loyalty and performance, and at specific companies or industries. As soon to be newly graduated students, the authors of this study also found the lack of comparison between people with different working experience interesting. Due to these reasons, the purpose of this study was to dig deeper into the concept of employee loyalty, how it is defined and which factors that affect the level of loyalty an employee feels towards an organisation. The sub-purposes of this study involve comparing one group of people with 1-3 years of working experience to another group with more than 15 years of working experience. The research question that was developed to be answered in this thesis is as follows: How does the view upon employee loyalty and the factors affecting it differ between people whom have been working for more than 15 years versus 1-3 years? 

    In order to answer the research questions and fulfil the purpose, a comparative qualitative study was conducted through semi-structured interviews. In line with some previous studies, the Social Identity theory and the Social Exchange theory were used in order to explain the factors affecting employee loyalty. The first focuses upon the level of identification the respondents feel towards different components of the organisation, while the other focuses on factors of exchange between the organisation and its employees. These theories, and theories connected to what employee loyalty is, was used in order to develop a conceptual model which served as a foundation for the data collection, empirical findings, and the analysis. 

    The empirical findings of this thesis showed that while some definitions of employee loyalty and the factors which are affecting it are similar between the groups, there were also some differences. Employee loyalty was defined by most as someone whom has a behaviour and attitude which is positive, does what is expected from them and whom represents the company in a good manner. The difference between the groups regarding employee loyalty were that the group with more experience seem to have higher demand to classify someone as a loyal employee than the group with less experience has. Moreover, the most evident difference of what affects employee loyalty was that the factor competence development was by far most important for the groups with less experience, while a responsive organisation was what the group with more experience found important in order to keep employees loyal. 

    Conclusions drawn from this study is that “softer” factors like the relationship’s employees have between each other, the organisational culture, and sense of opportunity for personal growth seem to be far more important for employees than physical benefits. Furthermore, there seem to be some differences regarding employee loyalty between groups with different levels of working experience which is why this thesis recommends organisations to be responsive to its employees’ needs and adapt their management to all employees. 

  • 1908.
    Wiklund, Victor
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Revisorsexaminationen: En studie om hur verksamma inom revisionsbranschen förhåller sig till revisorsexaminationen och den kunskap den ämnar säkerställa2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1909.
    Willig, Agnes
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Buller, Emelie
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Den kommunikativa utmaningen mellan ledning och medarbetare: En kvantitativ studie av hur medarbetare tillgodogör sig information i en centraliserad och en decentraliserad bank2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kommunikation finns i allt vi gör och används dagligen, vi omges även dagligen av organisationer som på olika sätt påverkar våra liv. Den kommunikation som då sker inom organisationer är den interna och formella kommunikationen, det vill säga ett informationsutbyte mellan ledning och medarbetare. Kommunikation beskrivs främst som en funktion för utbyte av information och kan delas in i två processer. Den enkelriktade som kopplas samman med Shannon & Weavers kommunikationsmodell från 1940 – talet, samt den dubbelriktade processen som hör samman med Newcombs modell. Undersökningen som är av kvantitativ natur och gjord ur ett medarbetarperspektiv bestod av medarbetare vid både Handelsbanken och Nordea. Denna uppsats undersöker medarbetares upplevda tillgodogörande av ledningens information i en centraliserad och en decentraliserad organisation.

    I tidigare forskning har olika kommunikationskanaler undersökts, även organisationsstruktur och dess effektivitet har studerats (Andrews et al., 2009; Kupritz & Cowell, 2011; Santra & Giri, 2008; White et al., 2010) Denna kvantitativa uppsats undersöker dock fler kommunikationskanaler och kopplar detta till medarbetares upplevda tillgodogörande. Detta för att kunna undersöka om ledningens val av kommunikationskanal påverkar hur medarbetare upplever att de tillgodogör sig information. Tillgodogörandet mäts genom olika indikatorer på tillgodogörandet. Dessa indikatorer var; tid, mängd, motivation, arbetsbelastning, kvalitet och feedback.

    Handelsbanken och Nordea valdes ut på grund av deras skilda organisationsstruktur. Medarbetare vid både dessa svenska storbanker valdes ut för att medverka vid en enkätundersökning. 461 medarbetare tillfrågades sammanlagt vid båda bankerna.

    • Inledningsvis frågades kontorschefer vid varje bank för att be om lov att distribuera enkäten vid deras kontor.
    • Enkäten distribuerades via en datorenkät tillsammans med ett följebrev.
    • Totalt består enkäten av 28 frågor som knyter an till den teoretiska referensramen och hypoteser som formulerats för att kunna göra tillgodogörandet mätbart.

     

    Det fanns skillnad i vilka kommunikationskanaler som medarbetare vid bankerna föredrog, men resultat från undersökningen visar att interpersonell även kallat ansikte-mot-ansikte kommunikation med chefen är mycket uppskattat. Detta resultat gäller genomgående för respondenter vid båda bankerna. Att den personliga kommunikationen värdesattes stämde för alla indikatorer. Det var däremot mindre tydligt vilka enkelriktade kommunikationskanaler som föredrogs hos medarbetarna vid de båda bankerna Detta berodde till stor del på vilken indikator på tillgodogörandet som kopplades samman med de olika kommunikationskanalerna.

  • 1910.
    Wilson, Maria
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Fällman, Sara
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    "Betydande tvivel" - ett dilemma?: En kvalitativ studie om revisorns syn på att anmärka på fortsatt drift2013Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Revisorns roll har varit ett omdebatterat ämne under en längre tid beträffande hur väl de genomför sina förpliktelser som revisor. I samband med de redovisningsskandaler som har uppmärksammats de senaste decennierna har det framkommit att revisorn haft en passiv roll och medverkat till att utomstående intressenter har erhållit felaktig information.

    En revisor ska i samband med en granskning förhålla sig i enlighet med revisionsstandard ISA 570, som berör redovisningsprincipen fortsatt drift. Antagandet om fortsatt drift innebär att ett företag anses fortsätta sin verksamhet under överskådlig framtid. Standarden reglerar vilka åtgärder en revisor skall vidta om det föreligger betydande tvivel eller osäkerhetsfaktorer gällande företagets förmåga till fortsatt drift. Dock lägger denna standard ingen värdering i vilka faktorer som väger tyngre vid en bedömning. På grund av bristande regelverk och rekommendationer kan revisorn beakta ett företags fortlevnad utifrån olika aspekter, vilket skapar ett handlingsutrymme. Revisorn står inför ett dilemma i dessa avseende då en bedömning om den fortsatta driften kan leda till olika påföljder på grund av sitt ställningstagande.

    Vi vill med denna studie få en större förståelse för hur revisorn bedömer och uppfattar detta handlingsutrymme om fortsatt drift samt skapa en förståelse om det beslutsunderlag som revisorn utgår ifrån vid sin bedömning. För studiens utförande har vi valt en kvalitativ forskningsmetod med utgångspunkt i en hermeneutisk kunskapssyn och en konstruktionistisk vetenskapssyn. Studiens angreppssätt är en medelväg mellan det induktiva och det deduktiva vilket innebär att det sker en interaktion mellan teori och empiri. Det valda angreppssättet innebär att vi utifrån befintliga teorier skapat relevanta empiriska undersökningar för att bringa klarhet i hur revisorn resonerar kring sin bedömning om fortsatt drift.

    Det empiriska materialet samlades in med hjälp av intervjuer med både auktoriserade och godkända revisorer. Intervjuerna utformades på ett semi-strukturerat sätt, vilket innebar flexibla intervjuer med förvalda frågor och scenarier baserade på olika teman.

    I analysen av det empiriska materialet framkom det att revisorerna upplever detta ställningstagande som en svårhanterlig bedömning. Tillämpningen av rådande reglering och praxis är begränsad vilket kan förklaras av att standarden inte fyller sitt syfte att underlätta och ge vägledning vid beslutsfattandet gällande ett företags förmåga till fortsatt drift. Erfarenhet och konsultation med kollegor är det tillvägagång sätt som revisorerna främst använder vid en bedömning. Beslutsunderlaget baseras i huvudsakligen på ekonomiska faktorer, revisorerna upplever en trygghet av att basera ett utlåtande på konkret information som inte innefattar någon bedömningsaspekt. Vi kan även konstatera att revisorns branscherfarenhet, arbetssituation samt erfarenheten av att anmärka på fortsatt drift är bakgrundsfaktorer som har stor inverkan på vad som motiverar deras ställningstagande om ett företags förmåga till fortsatt drift. 

  • 1911.
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Discussant Comments – Housing and Health Insurance: Evidence from Medicare2016In: Pennsylvania Economic Association Annual Conference Proceedings: June 2 – June 4, 2016 / [ed] Huang, Jui-Chi, Pennsylvania Economic Association , 2016, p. 148-149Conference paper (Other academic)
  • 1912.
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    On the shoulders of giants: Paul Shewmon, Metallurgical Engineer2011Conference paper (Other academic)
  • 1913.
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    On the shoulders of giants: Some classics and consequences2010In: Proceedings / [ed] Belloit, J.D., Johns, T.R. and Myers, C., 2010, p. 264-273Conference paper (Refereed)
  • 1914.
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    On the shoulders of giants: The apparent relevance of some classics2010Conference paper (Other academic)
  • 1915.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Buström, Thommie
    Hanken School of Economics.
    Requirement Managers’ Roles in Platform NPD2013In: Proceedings of the 22nd Nordic Academy of Management Conference (NFF), Reykjavik, Island, August 21-23, 2013, 2013Conference paper (Other academic)
    Abstract [en]

    The interplay between customer needs and product innovation dynamics is a key factor in innovation research.  Nevertheless, despite all best efforts, development projects often lead to the introduction of products that do not meet customer expectations. Although the design team typically applies customer-related information from several sources, the product design somehow fails to satisfy customer requirements.  Regardless of what happens with respect to meeting time and budget constraints, no project that fails to satisfy customer requirements will ever be considered a success.  In order to mitigate these problems it has been asserted that it is necessary to

    1.)    establish the importance of requirements to project and product success and

    2.)    define the requirements process and clarify individual roles and responsibilities in using it. 

    Consequently, the importance is in customer requirement management is vital to perform successful development.  However, the role of the requirement manager is understudied.  It is reasonable to believe that the requirement manager, just as any type of project manager, would meet challenges related to cross-functional cooperation, coordination, and communication.  In this paper we report on the activities that requirement managers involve themselves.  The setting is a platform development project designed to produce an appropriate platform for two brands manufactured and marketed as separate transportation vehicles in a global market.  The study appeared especially significant insofar as from the very initiation, the organization defined a position of requirement manager.  In particular, we look into that “black box” of activities and roles that requirement managers must avail themselves. 

  • 1916.
    Wilson, Timothy L.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Reflections on Lindblom and some present observations2011In: Anvesha, ISSN 0974-5467, Vol. 4, no 1, p. 28-37Article in journal (Other academic)
    Abstract [en]

    The year 2009 was the 50th anniversary of the seminal paper written by Charles Lindblom.  In effect, he described “real life” policy formulation and rationalized how simple appreciation of the process could lead to better policy.  That paper remains relevant because of the expressed equivalence between decision making and policy formulation.  The four publications of Lindblom associated with muddling are reviewed here and reflected in four studies involving this author in Sweden as viewed through the lens of Lindblom.   Situations involving after-sales service, creative projects, buyer behavior under conditions of uncertainty and crises in projects were found to relate to Lindblom’s basic theses as well as some observations in present business education.  Clearly, tenets of Lindblom’s work remain applicable in aspects of present business operations.

  • 1917.
    Wilson, Timothy L.
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The continued progression of Sweden's sustainable (green) economy2019In: Pennsylvania Economic Association 2019 Conference Proceedings (In press) / [ed] Yang, X. (ed.), Pennsylvania Economic Association , 2019, p. 410-419Conference paper (Other academic)
    Abstract [en]

    The task of implementing Sweden's strategy for sustainable development has had a holistic approach and the State has played a major role in its development. The framework for this paper comes from a recent publication that associates sustain ability with Zhang and London’s modified Porter model and discusses current Swedish developments in municipal public housing, domestic air transportation and wood products. Insofar as Sweden might be a model for extending efforts in sustainable development, observations here provide some insight into possible approaches and results, particularly so in the U.S. current interest in a "Green Bill of Rights". 

  • 1918.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    A Fifth Look at Swedish Public Housing: Operating under Business-Like Principles: Walking the Walk2017In: Pennsylvania Economic Association Annual Conference Proceedings, 2017, 2017, p. 101-111Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to ascertain if financial observations parallel the text findings in owner directives that suggested Municipal Housing Companies (MHCs) in Sweden have complied with the Public Municipal Housing Companies Act of 2011 (PMHCA 2011) requiring them to act in a business-like manner.  Results are reported here for 19 of the original 20 companies used in a sample suggesting MPHs were acting in a business-like manner as required by PMHCA 2011.  Information for the study was obtained from the Retriever Business database, which included complete company financials for the period.  Best straight lines were constructed through individual company data from 2005 to 2010 (pre-regulation) and 2010 to 2014 (post-regulation).  A t-test of slope difference was used to indicate the significance of any change.  Sample results suggest that the industry as a whole has adjusted overall to the business-like mandate insofar as revenue generation illustrates an upturn starting in 2011.  Results for return on assets, operating profit margin and solvency did not show statistically significant results.  Results for two individual firms illustrate how extreme reactions might occur.

  • 1919.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    A seventh look at Swedish housing – Operating under Business-Like Principles: Some Unanticipated Consequences2018In: PEA 2018 Conference Proceedings / [ed] Tiglioglu, T., 2018Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to reflect on some specific observations that Municipal Housing Companies (MHCs) in Sweden have made as they complied with the Public Municipal Housing Companies Act of 2011.  This act, PMHCA 2011, required MHCs to perform in a business-like manner.  It was not explicitly noted, but undoubtedly assumed, by authors of this legislation that the municipal sector of housing would proceed much as before.  In other words, the effect of passage would be a tweaking of present operations.  As is frequently the case in examples of New Public Management (NPM) applications, however, there can be unexpected consequences to legislative activities.  Results are reported here for a situation in which a particular MHC made a significant sale of properties to a private company, and an assessment is made of the apparent strategies involved for the two companies.  Although specific in nature, it is emblematic of the manner in which all MHCs must be assessing their operations.

  • 1920.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    A third look at public housing in Sweden: The influence of owner directives2015In: Proceedings of the Pennsylvania Economic Association / [ed] Kosin Isariyawongse, Pennsylvania Economic Association , 2015, p. 127-137Conference paper (Other academic)
    Abstract [en]

    Strategic directives play an important role in directing and communicating the purpose of both private and public Swedish companies. The directives usually state purpose of ownership, the role of the company and required returns.  In particular, present directives in municipal housing are assumed to have been affected by a new act, the Public Municipal Housing Companies Act, passed by the Swedish Parliament in June 2010 and put into force in January 2011. Thus, Public Municipal Housing Companies (PMHCs) have operated at least two full years under the new Act. The Act, states among other things, that PMHCs should run their operation on “businesslike principles”- commensurate with New Public Management (NPM).  In this study we discuss some changes in owner directives over a decade for Public Municipal Housing Companies (PMHC) in Sweden.  Preliminary results suggest that a subtle change in directives has occurred and adaptation to the new Act has taken place at this relatively early date.

  • 1921.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    An initial look at a basic Swedish finance course2017In: Northeastern Association of Business, Economicsand Technology Conference Proceedings 2017 / [ed] Sigmond, N., Belloit, J. and Myers, C., National Association of Business, Economics and Technology (NABET) , 2017, p. 292-303Conference paper (Refereed)
    Abstract [en]

    The course that is described and discussed is a B level finance course - Räkenskapsanalys och värdering (Financial Analysis and Valuation).  The course is designed to develop students' ability to view business information, and to use different methods and tools of financial analysis and valuation, especially in connection with business valuation.  Business coverage is used in teaching, and emphasis is placed on the interpretation of results. Various problems are highlighted and discussed; measures such as how business valuation can affect various stakeholders and potential implications are related to ethics and sustainability. Analysis is based on a social and organizational perspective, which also affects the choice of the appropriate method of approach. The analysis is motivated by the need for ongoing evaluation of the company in financial terms. During the course, spreadsheet programs such as “analysis” and “decision support” are used.  Enterprise Resource Planning (ERP) is a tool for managing the business and enables faster, more informed decisions.

    This course is offered about half-way through the undergraduate civilekonom management curriculum and it is carried out within the typical Swedish module of five weeks of conduct and is taught in Swedish.  It normally plays to approximately 80 students in the spring (and to 40 other students in the Autumn).  The students work independently and in groups of four. For the group assignment, students choose to work with one colleague and the pairs are then randomly coupled with another pair. The module is designed to develop students’ ability to absorb accounting information and to use different methods of financial analysis and assessment, especially in connection with business valuation.  Text books are currently used are Berk and DeMarzo (2014), Nilsson et al. (2002) and Hansson et al. (2006). The  latter two are currently being reviewed and will probably be exchanged or complemented with Palepu et al. (2016) and Berk et al. (2017) or corresponding in 2018. 

    Course definitions are formally addressed in a Department’s permission to offer document.  An important part of this document is an expectations of learning section.  That section for this course is “after completed, students should be able to:

    • review a company's accounting information and use measuring techniques to assess the company's profitability, solvency, efficiency, return and risk level,
    • conduct a strategic analysis of the company's business environment,
    • apply different methods of business valuation,
    • analyze the pros and cons of a valuation method,
    • relate environmental aspects to the company's risk and return, and
    • demonstrate an understanding of how business can be used as a basis and monitor activities”

    This learning is supported by lectures and tutorials, exercises, cases with seminars and labs associated with business activity monitoring. Students independently collect, process and analyze companies on the basis of annual report data and other available information.

  • 1922.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    An Initial Look at a Basic Swedish Finance Course2017In: Northeastern Association of Business, Economics and Technology Conference Proceedings / [ed] Sigmond, N., Myers, C., Belloit, J. and Gallagher, M., 2017Conference paper (Other academic)
    Abstract [en]

    The course that is described and discussed herein is a B level (2nd year) finance course at Umeå University in Umeå, Sweden – Financial Analysis and Valuation (Räkenskapsanalys och Värdering).  The course is designed to develop students' ability to comprehend business information and to use different methods and tools of financial analysis and valuation, especially in connection with business valuation.  Existing corporate information is used in teaching, and emphasis is placed on the interpretation of observation. Analyses are motivated by the need for ongoing evaluations of companies in financial terms. Various problems are highlighted and discussed; measures such as how business valuation can affect various stakeholders and potential implications are related to ethics and sustainability.  A group term paper (PM) is required in the course.  The analysis within the term paper, although primarily financial, also has a social and organizational perspective, which affects the choice of the appropriate method of approach.

  • 1923.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Operating Under Business-Like Principles in Sweden: An Exploratory Study of Municipal Public Housing Companies’ Practice2016In: Northeastern Association of Business, Economics and Technology Proceedings: 2016, 39th year / [ed] Sigmond, N., Myers, C. and Belloit, J. D., 2016, p. 173-182Conference paper (Refereed)
    Abstract [en]

    This exploratory study attempts to ascertain if financial observations paralleled the text in owner directives that suggested Municipal Housing Companies (MHCs) in Sweden have complied with the Public Municipal Housing Companies Act of 2011 (PMHCA 2011) requiring them to act in a business-like manner.  Results are reported for 2 of the original 20 companies used in a sample suggesting MHCs were acting in a business-like manner as required by PMHCA 2011.  Information for the study was obtained from the Retriever Business database, which included complete company financials for the period.  Best straight lines were constructed through individual company data from 2003 to 2010 (pre-regulation) and 2010 to 2014 (post-regulation).  A t-test of slope difference was used to indicate the significance of any change.   Sample results suggest that the industry as a whole has adjusted overall to the business-like mandate.  Some, however, have done better than others in making changes.  Others have lagged behind to the extent that they have not changed at all.   It is likely that future policy will reflect results such as developed herein, as well as industry practice and individual company goals.

  • 1924.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Reflections on a green new deal: Swedish sustainability2019In: / [ed] Sigmond, N., Belloit, J. and Myers, C., 2019Conference paper (Other academic)
    Abstract [en]

    Presently, there has been a discussion of a “Green Bill of Rights” in the U.S.  Two of the elements in this discussion include affordable housing and ecological sustainability, areas in which Sweden is an acknowledged leader.  That is, Sweden is perceived as sustaining a high level of competitiveness while producing a pleasant environment in which to live.  In effect, the Swedish State is involved in municipal public housing and sustainability is the responsibility of Government Offices as a whole, which produces proactive programs in these sectors.  The task of implementing Sweden’s strategy for sustainable development has illustrated a holistic approach and the State has played a major role in its development. Insofar as Sweden might be a model for other countries interested in extending their efforts in sustainable development (perhaps the U.S.), observations here provide some insights into possible approaches and results.  Put another way, the paper involves some consideration of “how did we get here and where are we going?”  The framework for this paper associates sustainability with Zhang and London’s modified Porter model and treats elements of municipal public housing, domestic airline travel and forest products in construction. 

  • 1925.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Strategic Directives in Public Housing: Case of Owner Directives in Swedish Public Municipal Housing Companies2013In: Proceedings of the 22nd Nordic Academy of Management Conference (NFF), Reykjavik, Island, August 21-23, 2013., 2013Conference paper (Other academic)
    Abstract [en]

    Strategic directives play an important role in directing and communicating the purpose of both private and public companies. These directives may be stated in many forms and are affected by laws, regulations, investors, customers and other stakeholders. The directives usually state purpose of ownership, the role of the company and required returns.  In particular, present directives in municipal housing are assumed to have been affected by a new act, the Public Municipal Housing Companies Act, passed by the Swedish Parliament in June 2010 and put into force in January 2011. Thus, Public Municipal Housing Companies (PMHCs) have operated at least two full years under the new Act. The Act, states among other things, that PMHCs should run their operation on “businesslike principles”- commensurate with New Public Management.  In this study we discuss some changes in owner directives over a decade for Public Municipal Housing Companies (PMHC) in Sweden.  Preliminary results suggest that a subtle change in directives has occurred and adaptation to the new Act has taken place at this relatively early date.

  • 1926.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lindbergh, Lars
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Graff, Jens
    Solbridge International School of Business, Woosong University, Daejeon, Republic of Korea.
    The “Competitive Advantage of Nations” 20 years later: the cases of Sweden, South Korea and the USA2014In: Competitiveness Review: an international business journal, ISSN 1059-5422, E-ISSN 2051-3143, Vol. 24, no 4, p. 306-331Article in journal (Refereed)
    Abstract [en]

    Purpose:  The purpose of this paper is to reflect on some policy possibilities and outcomes for three countries of interest suggested in Porter’s Competitive Advantage of Nations.

    Design/methodology/approach:  This research was both exploratory and qualitative in nature and utilized an in-depth case study approach of three major international economies reflecting previous observations in the Competitive Advantage of Nations.  Personal contemporaneous observations of individuals in the countries of interest were complemented by current secondary information. The three countries selected for analysis, South Korea, Sweden and the U.S., reflected different stages of development at the time Competitive Advantage of Nations was published and certainly different progress since then.

    Findings: The Competitive Advantage of Nations advocated new, constructive and actionable roles for government and business.  These observations can now be tested after a reasonable time of development.  In terms of development, Korea would appear to be the star of the group; Sweden has made strong progress in comparison with other members of the European Union.  Although there are areas of strength, the U.S. recently has lost much of the edge it had at the time of the Advantage’s publication.

    Research limitations/implications:  Because this research was built on case studies, one has the reservations common with that approach.  On the other hand, case studies are acknowledged as useful in the identification of important variables in situations in which there is little control over events in a real-world context. 

    Practical implications: Countries must go their own way and find their own paths to success.  In some ways directions are suggested by Schumpeter (1947) and in others Porter (1990/1996).  Chance appears to have played a role in development in each instance, but government, seen as a fifth determinant possibility by Porter, heavily affected outcomes in each instance.

    Originality/value:  Although relying heavily on Porter, results add insight into the development of economies over time.

  • 1927.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lundin, Rolf
    Jönköping international business school, Jönköping, Sweden.
    Managing and Working in Project Society: Championship or Collective Behavior - Another Look at Entrepreneurial Activities2017In: PM World Journal, ISSN 2330-4480, Vol. 6, no 6Article, review/survey (Other academic)
  • 1928.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Zackariasson, Peter
    Marshall McLuhan, videogames and the secret life of Walter Mitty2011In: Proceedings / [ed] Belloit, J.D., Johns, T.R. and Myers, C., 2011, p. 171-179Conference paper (Refereed)
  • 1929.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Zackariasson, Peter
    Gothenburg Research Institute.
    Through the Looking Glass Sharply2012In: The Video Game Industry: Formation, Present State, and Future / [ed] Peter Zackariasson, Timothy Wilson, New York, USA: Routledge, 2012, 1, p. 244-262Chapter in book (Other academic)
  • 1930.
    Wilson, Timothy
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Zackariasson, Peter
    Video games: Past, present and future2012In: Proceedings Northeastern Association of Business, Economics and Technology 2012, 2012Conference paper (Refereed)
  • 1931.
    Winberg, Marcus
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Bolin, Gabriella
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Achieve world-class through soclai media: A study of Örnsköldsvik's municipality's citizen participation2013Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Are you aware of the changes taking place where you live? Have you ever thought: “I want to change that and make my voice heard?” But how do you get a hold of the decision makers, and if you do, would anyone listen? These are questions that an operational team of Örnsköldsvik’s municipality has considered. This operation is named Världsklass 2015 and is a development work and a platform where the citizens together can contribute to Örnsköldsvik’s future growth in an increasingly competitive world. Our degree project is conducted towards this operation within Örnsköldsvik’s municipality. Världsklass 2015 team’s task has, among other things, been to increase transparency and responsiveness between the municipality and its citizens. But which media should be used to reach the inhabitants?

     

    Social media has been on the rise the last decade and with it the power relation between companies and customers has changed. Through social media customers have been empowered. The main purpose of this degree project is to examine a municipality’s citizen participation within a particular operation with help of social media. Citizen participation can be achieved by building a stronger relationship between the municipality and its citizens and improving the two-way communication. We have chosen to look at citizen involvement from a view of the competitive business environment, where it is crucial to maintain a good relationship with its customers. Our conclusions aim to function as a framework in the municipality’s on-going development of strategies regarding social media and citizen participation. Our research question is formulated as such:

     

    How can a municipality create participation among citizens via social media for a development operation?

     

    Our research question is answered through four sub-purposes. With these sub-purposes we analyse our findings, where the conceptual framework later on is developed into key insights. We use these to formulate our recommendations to Världsklass 2015 who then can utilize them to improve their communication and relationship to the citizens. We have chosen to use a mixed-methods approach to reach the citizens and to collect relevant data from representatives of the municipality. Our qualitative research is based on three semi-structured interviews with the municipality’s employees, the manager of the information department at the municipal administration, the web manager and the manager of Världsklass 2015. In the quantitative study we received 84 survey responses from the citizens. The analysis and conclusion of our empirical findings will be validated through relevant theories on relationship marketing, customer involvement, relationship marketing, citizen participation, CSR-strategies and e-government.

     

    The main conclusion from this degree project is that the municipality of Örnsköldsvik has realized that it is important to have a purpose in the use of social media. We can confirm a strong interest from the citizens regarding the municipality’s existence in social media. Further they need to improve their two-way communication and encourage the citizens to participate in the municipality’s social media forums to improve citizen participation.

  • 1932.
    Wocalewski, Erik
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Bergström, Johan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Rörlig eller fast bolåneränta: resonemangen hos låntagare2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1933.
    Wocalewski, Erik
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Vahlund, Nils
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Lojalitetsprogram ur medlemmarnas perspektiv.: Skapas lojalitet eller tröghet?2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As the usage of loyalty programs increases, this study takes a new approach to examine how these programs influence consumers’ attitudes toward brands. This paper is influenced by the recent findings that question the capability to create a clear picture of the effects of loyalty programs by conducting quantitative research. This is based of the differentiation between attitudes and actions, leading to the fact that quantitative research have only captured the actions of members of loyalty programs. In contrast to that, this paper uses qualitative interviews to create a more in-depth point of view.The paper immerses the reader in the theoretical viewings of what loyalty is and how it emerges from satisfaction. Aspects that make a consumer “loyal” are presented, as well as different degrees of loyalty. Furthermore loyalty is explained as a higher form of commitment, which is seen as an attitude towards a brand. The paper then discusses the possibility of looking at attitudes as relative, and as something used in different ways that can be constructed differently. We then examine the opposite of loyalty, which is inertia, which has similar aspects but is characterized on different grounds and emerges from switching costs and habitual behavior. The paper then creates a model of how loyalty programs affect the consumption process and creates either satisfaction or switching costs. The commitments of the consumers’ are then divided into either loyalty or inertia depending on the customers’ attitudes towards the brand with concern to the effect that the loyalty program has exercised.Our research has resulted in three different groups, each of which shows separate levels of commitment. The first group is labeled “loyal effect”. Through the loyalty program this group has developed satisfaction-based commitment towards the brand, hence loyalty. The second group consists of the informants that have not been influenced at all by the loyalty program, and is labeled “no effect”. The final group, “inertia effect”, shows that the loyalty programs have created switching barriers resulting in customer retention characterized by low commitment, hence inertia.The findings of this study highlight the fact that the commitment that is formed through loyalty programs has two sides to it rather than one, which has been claimed in previous studies. The results of the paper show that future studies and current brands need to change their current perspective. Instead of being concerned with whether loyalty programs have the capability to influence the consumers or not the real question is how it affects the customers and in what direction it influences an individual consumer’s commitment.

  • 1934.
    Woestenburg, Jens Willem
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Machado, Raquel Steffler
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Employee engagement in CSR strategy making: Understanding SMEs’ behavior towards stakeholders and CSR2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    SMEs make up a large part of the global economy. Only in Sweden, for example, SMEs account for 61,3% of value added and employment (European Commision, 2016, p. 2). With such impressive presence, these firms exert a large impact on society and the environment. In an increasingly demanding and competitive landscape, organizations do not only have an economic responsibility to shareholders’ wealth, but also bear responsibilities towards society and the environment. With this shift, corporate social responsibility has become of significant importance and reshaped the way firms act and should act. Parallel to that, the evolving CSR paradigm has highlighted the need of stakeholder engagement in strategic decisions, as the growing importance of stakeholders is said to be the single most important element in the age of sustainability. Stakeholders affect and are affected by organizations and corporate decisions should thus take into consideration their needs and expectations. Opposing the “business of business is doing business” line of thought that dominated the business logic in the past decades, firms are now recognizing the significant importance of establishing and maintaining good relationships with stakeholders. With that, stakeholder engagement is argued to be one of the key aspects for an improved decision-making since it allows firms to integrate knowledge, generate mutual collaboration and mitigate risks, which in turn can lead to CSR strategies that are more aligned with stakeholders’ expectations and wishes and support responsible growth.

    Although CSR and stakeholder theory are two vastly studied academic fields, few studies have explored the reality of CSR among SMEs and stakeholder engagement on an individual group of stakeholders such as employees. While vital for any company’s survival, employees exert an even more unique role in SMEs. Given the identified research gaps, the purpose of this study is to shed light on both CSR and stakeholder engagement focused on employees among SMEs. In order to gain a better understanding of the realities of both topics, we formulated the research question: How do Swedish SMEs engage employees in the CSR strategy-making from a management perspective?

    With an inductive approach, a qualitative exploratory research study was chosen. From a mix of purposive and snowball sampling, eight semi-structured interviews were conducted among SMEs’ managers and CEO’s from firms in Umeå, Sweden. Our findings indicate that SMEs often have the willingness to engage employees in CSR decisions, but sometimes lack the knowledge and/or resources to promote this engagement. The most widely adopted means to foster employee engagement with CSR strategy-making is through informal discussions and talks during coffee breaks. Some companies also use more developed methods, such as town hall meetings, instant feedback mechanisms, anonymous notes and weekly employee surveys for this purpose.

    Our study contributes to the growing literature on CSR among smaller firms and broadens the understanding of stakeholder engagement focused on one particular stakeholder group. This research also presents managerial implications into how SMEs’ can promote a more inclusive governance around strategy. We also expect to have contributed by promoting a further debate and reflection around CSR.

  • 1935.
    Wrobel, Janice
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Taschek, Jacqueline
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Challenges by defining av scope statement for a digitalization project: A qualitative study within the public sector based on the case study eAkte2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Almost every change within an organisation is done through projects; however this is  problematic, since projects often fail due to unavailable resources and a lack of quality. Therefore, management of the project's scope seems to be essential because it has an impact on the whole project performance. Consequently, the scope statement of the project needs to be well defined otherwise it can lead to significant issues during the whole project life cycle. To ensure a successful project and a well-defined scope statement, knowledge sharing within the project team is essential. However, to ensure that knowledge sharing occurs it is in the responsibility of the project manager to create a trustworthy environment, which can be seen as a challenge. Another problem within projects is that knowledge gets lost or is not stored at the end of a project, which is needed to prevent forthcoming projects from failing.

    The research topic was chosen because the impact of complex digitalisation projects within the public sector are under-researched. Since all German governmental agencies need to implement electronic files until 2020 according to the German E-Government Act (EGovG), the pioneer project ‘eAkte’ of the Federal Labour Office was chosen as the underlying case study of this thesis. With the combination of the different research areas a unique study is created, since the relationship is shown. To generate the required data for this study, semi-structured interviews with eight participants of the project eAkte were conducted.

    The findings of the thesis were divided into four main themes complexity, scope statement, knowledge as well as project challenges in order to see the relationship and interaction of the individual subjects. By connecting the findings with the chosen literature, it can be recommended to incorporate all affected parties in the creation process of the scope statement in order to ensure that the needed knowledge is included for specifying it.

    The thesis provides contributions for forthcoming digitalisation projects within the public sector in order to apply the new insights regarding the creation process of the scope statement. Further, a theoretical contribution has been conducted by combining the theories of project management, scope management and knowledge management to highlight the interaction of these subjects.

  • 1936.
    Wärja, Izabelle
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kyrk, Felicia
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    INFLUENCER MARKETING-INLÄGGS PÅVERKAN PÅ FÖLJARES KÖPINTENTIONER2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Till följd av skiftet inom marknadsföringsarenan, som har inneburit att företag rör sig från att kommunicera via traditionella marknadsföringskanaler till att lägga allt större fokus på marknadsföringen via sociala medier, har Influencer Marketingblivit allt mer populariserat. Denna typ av marknadsföring grundar sig i att företag samarbetar med nyckelpersoner, så kallade influensers, med hög status som sprider företagets produkter eller tjänster via sina kanaler som Instagramoch Facebook. Trots att Influencer Marketingär ett relativt nytt begrepp har den grundläggande betydelsen “någon som påverkar andra” återfunnits historiskt genom så kallade opinionsledare. Inom området för Influencer Marketingidentifierades ett gap vilket grundas i att undersöka en influensers sanna påverkan på konsumentens köpbeslut. Innevarande studie har sin utgångspunkt i ovan nämnda forskningsgap där frågeställningen formulerades till hur följaresköpintentionerpåverkas av ett Influencer Marketing-inläggpå Instagram. För att generera en djupare förståelse formulerades syftet till att identifiera dimensioner i ett Influencer Marketing-inläggpå Instagramsom möjliggör och/eller begränsar köpintentionernahos följaresamt förstå varför följareupplever att dimensionerna möjliggör och/eller begränsar köpintentionerna. Anledningen till att köpintentionernaundersöks och inte köpbeslutet beror på tidigare forskning som belyser att det kan vara problematiskt såväl som svårt att studera faktiska köpbeslut.För att besvara frågeställning och uppnå syfte genomfördes nio semistrukturerade intervjuer. Inför dessa intervjuer undersöktes den existerande litteraturen inom området för InfluencerMarketing,opinionsledare, sociala mediersamt konsumentbeteende för att konstruera en modell som antogs beskriva hur olika delar av ett Influencer Marketing-inläggkunde tänkas möjliggöra och begränsa följaresköpintentioner. Den existerande litteraturenanvändes även som utgångspunkt för konstruktionen av intervjuguiden, empirisammanställningen samt analyseringen av materialet. Efter insamlandet av datan reviderades den modell som konstruerades för att på ett bättre sätt förklara de dimensioner som möjliggör eller begränsar följares köpintentioneri ett Instagramkontext. Resultatet tyder på att följarespreferenser är direkt avgörande för den påverkan influensershar påsinaföljare. Vidare urskildes en rad olika dimensioner beträffande bilden och texten vilka tillsammans utgör ett inlägg samt influensers karaktärsdrag som uppfattas möjliggöra eller begränsa köpintentionerna. Teoretiskt sett bidrar studien till en ökad förståelse för hur följarepåverkas av ett Influencer Marketing-inlägg. I ett praktiskt sammanhang kan denna modell underlätta framtida samarbeten för både företag och influensers för att möjligen nå fram till följarepå ett framgångsrikt sätt.

  • 1937.
    Wåhlin, Nils
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Blomquist, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Guest editorial2015In: International Journal of Managing Projects in Business/Emerald, ISSN 1753-8378, E-ISSN 1753-8386, Vol. 8, no 4Article in journal (Other academic)
    Abstract [en]

    Culture is an important part of the society and economy. People tend to evaluate progress through the delivery and survival of cultural artifacts whether that is in tangible terms or through memory of spectacular events. In this way project management has much to offer society. Recent developments highlight how cultural issues in general become necessary for city and community development in order to maintain their attraction as livable places both for citizens and organizations. The variety of cultural activities range from performing and visual arts, music scenes and theaters, to concentrated efforts related to cultural festivals and large-scale Capital of Culture-years including multitudes of artistic expressions. Although it is widely acknowledged that culture matters to society, our understanding of how cultural projects are organized remain under-studied. This lack of knowledge is further emphasized when we consider how core cultural activities are related to creative industries and business development. A wide spectrum of artistic expressions is considered to stimulate co-creation and creativity between different spheres of activities, but the question is how. Despite the complexity of weaving together cultural activities of various types, projects stand out as a common denominator. Organizing by projects energize collaborative actions and provide arenas for creative exploration of the opportunities that lie ahead.

    The idea for a special issue on organizing cultural projects was triggered by a research project conducted at Umeå School of Business and Economics concerning the European Capital of Culture initiative in the City of Umeå, Sweden, which was implemented during 2014 (Wåhlin, 2012). We investigated how such a large-scale initiative was organized and planned before, during and after the event and how each phase of the implementation comprised challenges of various kinds. One prominent feature that stood out was the use of projects both when it came to assembling the program in its entirety as well as when it came to energizing small scale initiatives among cultural practitioners (Näsholm and Blomquist, 2015). The tendency of projectification really became obvious and made us aware of a more general trend of organizing cultural activities through projects all over Europe not least stimulated by the European Union (Lundinet al., 2015a). By stretching the boundaries of the normal routines every city seems to strive for turning the conditions of the creative city (Andersson, 2011) into action by empowering and stimulating citizens in co-creative projects. When considering such endeavors we mean that the notion of the projective city seems more appropriate and relevant (APROS/EGOS, 2015).

  • 1938.
    Wåhlin, Nils
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kapsali, Maria
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Blomquist, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Boundary spaces for city development: bridging cultural and commercial interests in strategy practices2013In: Proceedings of the 22nd Nordic Academy of Management Conference (NFF), Reykjavik, Iceland, August 21-23, 2013, Track 17., 2013, p. 1-26Conference paper (Refereed)
  • 1939.
    Wåhlin, Nils
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kapsali, Maria
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Harryson Näsholm, Malin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Blomquist, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Materializing urban design through boundary spaces2015Conference paper (Other academic)
    Abstract [en]

    This paper involves an exploration of how architecture, landscape and construction spaces contribute in urban design by providing incentives for interaction and emergence of collaborative ventures during a large cultural development initiative. The paper contains an analysis of how spaces becomes boundary mechanisms facilitating the translation of a cultural vision. By elaborating on ‘boundary spaces’ to explain the materialization of an urban strategy we use a praxeological outlook as it is framed in the strategy-as-practice literature. When we more closely delves into how spaces can be set in motion and become generative platforms we use the notion of action nets. Methodologically, the paper investigates how such strivings are articulated, planned and implemented in a local context by using a narrative approach comprised by analyses of narrative infrastructures. By mediating different layers of interpretation, boundary spaces turn into artifacts exceeding strategic projections.

  • 1940.
    Wåhlin, Nils
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kapsali, Maria
    Hull University Business School, UK.
    Harryson Näsholm, Malin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Blomquist, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Urban strategies for culture-driven growth: co-creating a European Capital of Culture2016Book (Other academic)
  • 1941.
    Wåhlin, Nils
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Kapsali, Maria
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Näsholm, Malin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Blomquist, Tomas
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The case of a self-emerging cultural community2013Conference paper (Other academic)
  • 1942.
    Xie, Yamin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Do executives get appropriate compensation?: Evidence from intellectual capital perspective2013Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper presents an empirical analysis of top executive compensation from intellectual capital perspective using data from US listed companies and aims to examine whether executives get appropriate compensation. I propose a pay-contribution compensation scheme and extend previous research on agency theory, by exploring how executive compensation contract design may be based on the firm’s intellectual capital (IC). Such features would serve the core purpose of compensation design, which is to create long-term firm value. But inappropriate compensation scheme cannot motivate individual ICs to contribute fully and deteriorate firm value eventually. I view CEO, CFO, COO, CMO, CSO, CTO, CHOs as individual intellectual capital of firms, and through examining key indicators from financial contribution, organizational contribution, relational contribution and growth contribution, I find that their total compensations, total incentive compensations and total cash compensations are not significant on their functions for all executives, implying that free rider problem may exist. I conduct two steps regression models: the first step is to reveal free-rider problem based on the significant relationship between executive compensation and his/her role contribution, and the second step is to examine whether executive compensations rewarded by his/her role contribution have significant influence on firm valuation. The outcome of model 1 shows that CEO and CSO have no free-rider problem, while CTO and CHO may have potential free-rider problem, CFO and CMO may have the risk of free-rider problem, and COO may have moderate free-rider problem. The outcome of model 2 shows that CEO and CFO compensation rewarded by role contribution have significant influence on firm valuation; COO, CMO and CHO compensation rewarded by role contribution have moderate influence on firm valuation; while CTO compensation rewarded by role contribution have little influence on firm valuation and CTO compensation rewarded by role contribution have no influence on firm valuation. My result is consistent with agency theory since free rider may cause executive inertia, reduce individual IC productivity, and impair firm value. The findings suggest that pay-contribution compensation contracts and remuneration schemes focus on different executive positions and strategic roles of individual intellectual capital to avoid free rider problem.

  • 1943.
    Xinyi, Zhou
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Borasan, Ferhan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Drivers, Barriers and Implementation of Social Sustainable in Supply chain: A qualitative study of SMEs2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Social dimension of Sustainability and SCM (supply chain management) are two concepts that have been discussed over the last decade. Nowadays, the increasing integration of social sustainability into SCM becomes an evolving area. The main purpose of this master thesis is to gain better understanding of what are the drivers and barriers for implementing social sustainability inthesupply chainin the context of SMEs. In order to get a deep understanding of how these practices are implemented, we proposed asecondresearch questionto understand the efforts that companieshave made on implementing social sustainability and how far are their implementations of different social sustainability practices.The study involves four different organizations with operations in three different countries, respectively: Romania, Sudan and Namibia. As for the choice of theories for this thesis, we have chosen relevant concepts, such as Sustainable Supply Chain Management (SSCM), Social Sustainability, Corporate Social Responsibility (CSR), and thestakeholder theory.After systematically review of current literature in social sustainabilitysupply chain management, we discoveredthat there is a gap in research sincethere are limited studies concerning thedrivers and barriers for the adoption of social dimension inSSCM,and also how social sustainability managerial practices are actually implemented in SMEs.In order to fulfil the purpose of the thesis, a qualitative method study has been conducted. By using a qualitative research method, we aim to get comprehensive information related to the perceptions of different organizational employees, such as CEO(chief executive officer), supply chain managers, legal advisers, or executive directors. Through the semi-structured interviews, we gained a deeper understanding of the drivers and barriers that organizations face when trying to implement social sustainability in the supply chain. Our interview guide was divided into four major themes, respectively: Social Sustainability in Supply Chain Management, Stakeholders, Drivers and Barriers, and Implementation.The findings of the study revealed that there are numerous motivators for and barriers to social SSCM implementation. Stakeholders such as customers, community and NGOs were reported by respondents as driving forces for the integration of social sustainabilitypractices in their companies. We also found that government influence is a strong driver for improving socialsustainable practices for companies. The government can also use tools such as market incentives (e.g. grants and incentives) or direct regulations to strengthen SSCM adoption. However, the lack of regulation may reduce the pace of social SSCM adoption. We believe that building health and sustainable relations with all kinds of internal and external stakeholders is important when implementing social sustainable in supply chainin SMEs.

  • 1944.
    Yang, Ying
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Sollén, Irina
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Investments in the Swedish Cleantech Sector: A Case Study of Swedish Public and Private Venture Capital Investments in Cleantech2013Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The ever-growing awareness of sustainable living brings us to Cleantech - a technology that aims to reduce pollution and enhance efficiency by developing environmentally friendly products and services. Investors nowadays claim they are moving towards investments incorporating CSR and ESG issues, which is closely connected to Cleantech investments.

    As a growing sector, the most concerning issue is the financing. Since Cleantech was introduced around 2006, the market has seen investors with different profiles. Among them venture capitalists (VC) have played a vital role in supporting Cleantech growth. It is noticeable that state-owned VCs, together with private VCs, have been actively participating in Swedish Cleantech investments. This study sets out to evaluate how public VCs differ from private VCs in terms of investment strategies, in Swedish Cleantech context. The results of the study aim to give an understanding of roles of different VCs in investment evaluations, which affect the decision making of their Cleantech investments.

    Through Cleantech Scandinavia’s database we have collected information regarding previous investments made in Swedish Cleantech between 2007 and 2011. The results showed that public VCs and private VCs had similar stage preferences, focusing at seed and commercialization stages with little touch on expansion stages. The co-investing activities were mainly targeted at energy related segments in Cleantech. Based on this rough understating about Swedish Cleantech investments we conducted semi-structured interviews with 11 VCs, both public and private, to gain a deeper understanding on their investment strategies. We found that the difference between public and private VCs lies merely in the sense that public VCs operates under governmental guidelines, which they have to comply with when making an investment decision. The majority of the public VCs must co-invest with private investors, which opens a door for private VCs seeking co-financing for Cleantech projects. Particularly public VCs with a regional focus work under both local governments’ and EU’s regulations, which make them restricted to some degree. On the contrary private VCs have the freedom to decide whatever they want under different circumstances. Apart from that, public and private VCs share a great deal of similarities in their investment strategies and evaluations in Cleantech investments.

  • 1945.
    Yarnold, Jonathan
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Ravlic, Marko
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    IFRS 13 and investing decisions: A study of auditors and academics’ viewpoint2014Independent thesis Advanced level (professional degree), 240 HE creditsStudent thesis
    Abstract [en]

    With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. Furthermore IFRS 13 redefines the classification system for assets and liabilities.

     

    The purpose of this study is to investigate whether these changes have any influence on investment decisions. This has been done by adopting a qualitative abductive descripto-explanatory approach to our research, and our empirical data was gathered through semi-structured interviews with academics and audit professionals.

     

    The analysis of our empirical data suggests that the implementation of IFRS 13 and its increased disclosure requirements have been useful to investor’s decision making. IFRS 13 accomplishes this through its increased clarity in financial reporting. However investors should be mindful whilst investing in companies utilizing Level 3 valuation techniques because they use estimates of unobservable inputs and because such estimates are hard to control they are prone to bias, error, and manipulation.

  • 1946.
    Ylander, Erik
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Palmgren, Robin
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The impact of FDI on market efficiency: A study about adaptive market efficiency in African frontier markets2015Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This paper examines the impact of Foreign Direct Investment (FDI) on the level of market efficiency over time in six African frontier stock markets. The countries examined are Botswana, Kenya, Mauritius, Morocco, Nigeria and Tunisia. The purpose of this study is to investigate what impact foreign investors’ capital contributions have on the level of market efficiency in six major frontier stock markets in Africa. To be able to identify periods of market efficiency and inefficiency we will analyze the results in the light of the Adaptive Market Hypothesis.

    To be able to answer the research question and fulfil the intended purpose three statistical tests will be conducted. Two Variance Ratio tests, namely the Chow Denning test (CD) and the multiple version of Wright’s sign test (JS) have been conducted to obtain measures of time-varying market efficiency. These measures of time-varying market efficiency have then been used separately as the dependent variables in a set of 6 different multiple panel regression analyses. Based on previous research we chose a set of six macroeconomic factors that could have an impact on market efficiency. These were then used as independent variables in the panel regression analysis.

    We found that FDI has no impact on the level of market efficiency when including all six countries in the regression model. However, re-performing the analysis on a reduced sample including only Kenya, Mauritius, Morocco and Tunisia we found that FDI is significant at the 5% level, i.e. higher FDI implies higher market efficiency. Considering this result, we strongly recommend African countries to relax FDI regulations.

  • 1947.
    Yohannes, Samrawit
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Collin, Sara
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Branding in the era of Web 2.0: Social media as a platform for transmitting brand identity2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 1948.
    Yousuf, Abdullah
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Nilsson, Fredrik
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Impact of Exchange Rates on Swedish Stock Performances.: Empirical study on USD and EUR exchange rates on the Swedish stock market.2013Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This paper examines the impact of USD and EUR exchange rates on the Swedish stock market performance for different economic sectors over a time period of ten years (2003-2013). The growing integration between foreign exchange markets and stock markets with the wide spread use of hedging and diversification policies made it necessary to test the degree of impact these two distinct markets share between each other. Number of studies, were done studying the relationship between the exchange rates and stock performance combining and comparing different economies and currencies. Nevertheless, research gap prevailed when it came at the point of the studying the relationship on Swedish stock and foreign exchange market. The research was conducted with the quantitative method. Initially we have tested how the performance of Swedish stock market is correlated with the return of the USD and EUR in different economic sectors over different time periods. Later, we try to investigate if there is any spillover effect flows from the exchange market to the Swedish stock market. The Pearson’s correlation coefficient and GARCH (1,1) model were applied to study the correlation and spillover effect between the exchange and stock return respectively. Our empirical study showed that there is very low correlation which is statistically insignificant between the two different markets. Correlations were found to be significantly varied across the different economic sectors in different time periods. Moreover empirical study supported that the spillover effect exists and showed that movement of exchange rates will affect the future performance of stock market. The significant conclusions were that USD and EUR can be used as portfolio diversification and during the volatile exchange market, investors should diversify or hedge their risk domestically and vice versa. The implications of this finding is particularly very important for the portfolio managers when devising their hedging policies and diversifying their portfolios in order to minimize their unsystematic risk.

  • 1949.
    Zackariasson, Peter
    et al.
    School of Business, Economics and Law, University of Gothenburg .
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Introduction2012In: The video game industry: formation, present state, and future / [ed] Peter Zackariasson and Timothy L. Wilson, New York: Routledge, 2012, p. 1-16Chapter in book (Other academic)
  • 1950.
    Zackariasson, Peter
    et al.
    Gothenburg Research Institute.
    Wilson, Timothy
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Marketing of Video Games2012In: The Video Game Industry: Formation, Present State, and Future / [ed] Peter Zackariasson and Timothy Wilson, New York, USA: Routledge, 2012, 1, p. 57-75Chapter in book (Other academic)
3637383940 1901 - 1950 of 1981
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