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  • 251.
    Backström, Christian
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Johansson, Daniel
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Får vi be om största, möjliga, transparens: En kvantitativ innehållsanalys av styrelsernas rapporter om intern kontroll2007Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Våren 2006 lämnade för första gången svenska bolag rapporter om intern kontroll avseende den finansiella rapporteringen och bolagsstyrningsrapporter enligt kraven i Svensk kod för bolagsstyrning (Koden). Rapporterna lämnas för att förbättra transparensen i bolagen och därmed aktieägarnas insyn.

    Studien som presenteras i denna uppsats söker svar på frågan vilken information styrelsernas rapporter om intern kontroll ger aktieägarna. Syftet är att beskriva vilken information styrelsernas rapporter ger, samt vidare att kartlägga förhållandet mellan rapporterna och den rådande normen på området, COSO:s ramverk för intern kontroll.

    Genom en kvantitativ innehållsanalys beskriver uppsatsen innehållet i de fristående rapporter om intern kontroll som avgivits för år 2005. Analys görs också av förhållandet mellan COSO:s ramverk och resultatet av innehållsanalysen.

    Uppsatsens resultat är främst av beskrivande art, men några sammantagna slutsatser dras utifrån analysen. Det konstateras att COSO-modellen har mycket stor genomslagskraft i rapporteringen

    om intern kontroll och att rapporterna innehåller relativt mycket substans i förhållande till ramverket. Kunskap om COSO-modellen kan därför vara en god hjälp i förståelsen för styrelsernas rapporter om intern kontroll.

  • 252.
    Badaire, Maeva
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    From rapid prototyping to direct manufacturing : State-of-the-art and impacts on operational performance: The case of the automotive industry2015Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Additive manufacturing is an industrial process, developed in the early 1980s and currently used in several industries such as the medical, aircraft and automotive industries. In the first place,additive manufacturing was mostly usedby manufacturing industries to produce prototypes, models and patterns. Nowadays, this technology can be used at any point in the lifecycle of a product from pre-production(rapid prototyping and rapid tooling) to production (direct manufacturing). This technology is especially adapted for the production of limited series of small and geometrically complex components.The purpose of this study is to identify howadditive manufacturing affects operational performance during the development and production phases, specifically in the case of the automotive industry.With this purpose in mind, I have collected primary and secondary data through a qualitative study using both in-depth semi-structured interviewsand archival records found on automotive companies’ websites. The objective of collecting multiple sources datawas to gain a reliable and comprehensive perception of the situation and understand the effects of additive manufacturing on operational performance, and more precisely on the seven production wastesdefined on lean practices, to be able to answer my research question. The data are analyzed using an inductive thematic analysis approach and testthe presupposition that emerged from the empirical findings. Through the analysis of the data collected, I came to the conclusion that additive manufacturing is mostly used during the prototyping phase and sometimes also used for rapid tooling. But it appears that this technology is only used for direct manufacturing in some specific niche markets such as luxury carmakers. Another interesting finding concerns the use of additive manufacturing for marketing purpose. Concerning operational performance, the impacts of additivemanufacturing remainlimited, and contrary to what some authors said, the use of this technology is still marginal in the automotive industry compared to traditional manufacturing.

  • 253.
    Baghdo, Bashar
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Schörling, Egon
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    FONDRÅDGIVNING: En studie av mötet mellan beräkningar och verklighet2007Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Fondsparandet i Sverige har ökat från 300 miljoner kronor till 1600 miljarder kronor på drygt 30 år. Denna ökning har skapat ett behov av kompetent rådgivning för att fatta investeringsbeslut inom detta finansiella område. Fondrådgivning till konsumenter ges för att underlätta finansiella beslut och bör därför ha strategier för att ge ett lämpligt beslutsunderlag. Denna studie syftade till att ge en djupare förståelse för rådgivningsstrategiernas uppbyggnad och hur dessa kan optimeras. Vidare förklarades den bakomliggande processen till dessa strategier samt vilka skillnader som fanns mellan olika aktörer på marknaden. Slutligen skapades även en förståelse för effekterna av ansvarsfördelningen mellan kund och rådgivare. Denna förståelse realiserades genom fyra kvalitativa djupintervjuer på tre rådgivare från banker samt en VD från ett företag som inriktade sig på diskretionär förvaltning. De teorier som lade grunden för intervjufrågorna var lagen om finansiell rådgivning till konsumenter, Markowitz portföljvalsteori, diversifiering, risker, avkastning och kommunikation. Vad detta resulterade i var att strategierna skapades i en organisationsmässig trestegsprocess för den konsultativa rådgivningen samt en tvåstegsprocess för den diskretionära rådgivningen. Ett optimivillkor för dessa strategier skapades utifrån de tre teoretiska byggstenarna kunskap, resurser och kommunikation. Slutligen upptäcktes en brist i den konsultativa rådgivningen eftersom avgifterna togs ut enbart från fonden istället för att även inkludera rådgivningstjänsten. Detta kunde skapa incitament till intressekonflikt vid upprätthållandet av en kontinuerligt optimal fondportfölj för kunden, ur ett kortsiktigt perspektiv.

  • 254.
    Bai, Xuan
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Dongyan, Liu
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Car Purchasing Behavior in Beijing: - An Empirical Investigation2008Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This study aims to give an overview on young Chinese consumers’ car purchase behavior. The results show that car purchasing decision is an important decision for most of Chinese. Consumers get information from different channels. The results of this study also tells us that Chinese consumers take “safety” as the most important characteristic and take “value for money” as the second most important and “riding comfort” as the third important characteristic. Chinese consumers take “after-sale maintenance” and “exterior design/size” as the forth most important factors when making the purchase decision. For “exterior design/size”, it indicates that Chinese people are status-seeking and Chinese people prefer to choose a bigger car with a good appearance (Mian Zi Che) to show their good social status and want to get respects from others. Chinese consumers put the least importance on resale value that is because second hand car market is not well developed in China.

  • 255.
    Bajwa,, Amir,
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Bashir, Amina
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    The impact of ownership and board composition on financial performance of the firm- Empirical evidence from Pakistan2011Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
  • 256.
    Bakanova, Irina
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Hassan, Dewan Jahidul
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    An exploratory study of project selection in donor funded development programme: An analysis of case studies of project selection in International Development Programmes (IDPs) in Bangladesh2011Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    International Development Programmes (IDPs) are United Nations‘ (UN) and developedcountries‘ initiatives to develop world‘s least developed countries. IDPs significantly vary fromother mainstream project management topics, as most often they do not have eye for commercialsuccess or are not of simple charity nature of humanitarian perspective aid. Projects under IDPstry to deliver United Nations‘ and rich countries commitment to provide sustainable developmentto developing world in terms of reducing poverty and hunger, improving health and educationsystem, building capacity to face disasters, eliminating gender discrimination, among others.This significant difference and lack of research in this field has left a gap in established projectmanagement methodologies that could be generalised as specifically suitable for IDPs.The knowledge of project selection methodologies has reached to its extreme variety, as itspreads from the simplest model of a checklist to the highest degree mathematical model.Leading researchers in the field have come to conclusion that project selection methods have tomatch the needs of a specific programme or portfolio to serve its purpose. The uniqueness ofIDPs intensified the necessity of choosing projects by understanding the financial and strategicbenefit they can deliver matching their resource requirement. In absence of straight direction inthe research and real life case observations, the practice in project selection in IDPs has not stillbeen an established procedure.To explore this need the authors of this report examined the theoretical framework of projectselection and their compliance with IDPs unique characteristics. Project selection methodsshowed that due to organisations‘ varied need of delivering financial or strategic objectives, theselection models significantly vary. The use of different financial or strategic criteria withdifferent emphasis on them is highlighted in project selection articles. Further analysis wasfocused on project selection stages and possible challenges evolving in the selection process.The researchers tried to explore project selection methods used in IDPs in Bangladesh byanalyzing four different cases. The examination of the project selection process showed that itmainly follows the multi-stage assessment procedure, with project evaluation conducted by theassessment panel, comprised from the functional experts and in some cases stakeholders‘representatives. Further, from the findings it was evident that the primary theoretical suggestionsfor IDPs project selection methods being strategy driven rather than being commercial in natureis true. In all four cases, the researchers have seen the selectors using scoring and ranking modelthat are specifically designed with higher emphasis on the strategic factors, and that try to deliverdevelopment objective rather than contributing to commercial success. In addition, thechallenges in IDP project selection practice are also discussed. Challenges like deliveringdevelopment needs while trying to make the project sustainable in the long run, managing thepowerful influence of different stakeholders in selecting projects, avoiding country politics,among others are making the project selection more difficult. The main contribution of thisresearch has been establishing a primary selection framework from case evidence withsuggestions on appropriate model, set of criteria which can be used and a set of challenges to beaware of. The study is presented as a basis for further research in this field.

  • 257.
    Balencourt, Amélie
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Curado Zafra, Antonio
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    City Marketing: How to promote a city?: The case of Umeå2012Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    A context of increased competition between territories for attracting investments and people has led the cities to implement Marketing and Branding strategies. Those strategies should be adapted in order to fit the cities’ requirements and needs, consequently city managers and planners have to be initiated to those techniques. The city’s image is a central item here. Every possible asset of the city should be enhanced to improve people’s perception of the city (residents but also potential residents and visitors).

     

    The purpose of the present study was to identify the main points that Umeå can develop to improve its image. We needed then an insight of people’s perception of the city. Also we wanted to investigate how city planners of Umeå could use the event of hosting the European Capital of Culture event in 2014 by observing people’s perception of the event. Accordingly we designed a questionnaire and got 250 valid responses including 70 from Swedish respondents and 180 from non-Swedish respondents. The findings can be used as simple pieces of advice for the city managers and planners of the city of Umeå and also to the Umeå Capital of Culture event’s staff.

     

    To conduct our survey, we used a quantitative method and a non-probability sampling technique: the convenience one. The two versions of our questionnaire (in English and in Swedish) are composed of 28 questions divided identically in 3 parts (the first one being about the general image of the city, the second one being about the city’s performances in specific areas and the third one being about the European Capital of Culture event). We used mainly Likert-scales questions (composed of 5 items with 1 being “Totally Disagree” or “Not important at all” and 5 being “Totally Agree” or “Very Important”).

     

    We found that among the areas investigated, culture had the greater impact on people’s perception of the city. So promoting cultural activity is a great ingredient in the “city-marketing mix”. Also the perception of the city’s economy can influence the image of this same city. Finally tourism is also a significant element of the “city-marketing mix” since it allows the image of the city to be spread all over the world. 

  • 258.
    Ballantyne, David
    et al.
    University of Otago.
    Nilsson, Elin
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    All that is solid melts into air: the servicescape in digital service space2017Inngår i: Journal of Services Marketing, ISSN 0887-6045, E-ISSN 0887-6045, Vol. 31, nr 3, s. 226-235Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose - The emergence of new social media is shifting the market place for business towards virtual market space. In the light of the emerging digital space for new forms of marketing, the traditional servicescape concept is critically examined. This paper aims to show why servicescape concepts and attitudes need to be adapted for digital media. 

    Design/methodology/approach - First, the authors explain how the traditional servicescape concept adds meaning to a service provider's value-proposition by modifying customer expectations and customer experience. Second, recognising that the environment for service is no longer bound to a physical place, the authors discuss the implications of the epistemic shift involved. 

    Findings - The authors' examination shows that digital service space challenges traditional concepts about what constitutes a customer experience and derived value. The authors conceptually "zoom out" into a virtual service eco-system and show with exemplar examples why the servicescape in digital space is more socially embedded and necessarily more fluid in its time-space design. In the more advanced sites, interactions between various artificial bodies (avatars) are co-created by controlling off-line participant-actors; yet, these participant-actors remain strangers to each other at an off-line level. This is entirely a new and radical development of old times. 

    Research limitations/implications - The research findings are based on scholarly research of the relevant literature, from practitioner reports, and evidence emerging from the examination of many digital web-sites. It has not been the authors' intention to objectively represent current servicescape functionalities but more to indicate the major directions of change with exemplar examples. The future cannot be predicted, but their interpretive conclusions suggest major challenges in service marketing and management logic ahead. New forms of digital servicescape are still being created as technology and service imagination enables, so further research interest in virtual atmospherics can be expected. 

    Practical implications - Social media platforms are enabling organisations to learn more about their customers and also to engage them more. In these changing times, bricks and mortar stores would be well advised to review their servicescape presence to allow and encourage engagement with the more involved consumers. And, by integrating their digital space into their physical place, bricks and mortar stores might take on more relationship oriented processlike characteristics, both in the digital space and in their physical places, with developments on one platform leading to possible service innovations on the other. 

    Social implications - The digital era is changing consumer behaviour. Service managers need to take into account that many customers are already equally as engaged with digital-space social networks as they once were with bricks and mortar stores. The more time consumers as participant-actors spend in social networks, the decision on what and where to buy is decided by interactions with friends and other influencers. 

    Originality/value - New forms of digital servicescape are being created as technology and service imagination enables. Further scholarly research interest in virtual atmospherics can be expected, impacting on the authors' sense of place, and self-identity.

  • 259.
    Ballesteros, Ana Karen
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Chavarria, Federico
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Human Competencies of an Effective Project Manager: The role of the Professional Bodies of Knowledge and Formal Education Providers in the development of soft skills2016Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    The determination of the elements that lead to project success is currently a major topic among the project management community. The role of the project manager and the influence it has on the overall results of the project has become a focus point for researchers, practitioners, and academics. The attempts that have been made to identify the characteristics and competencies of effective project managers has led to the acknowledgment that there is a need for a different set of competencies than those purely technical.

    The human and leadership skills of a project manager play an important role in the outcome of projects; therefore, it is important for these competencies to be taught and developed as part of project management education.

    Thus, this study aims to contribute to the understanding of the human competencies needed by effective project managers today and the extent to which project management bodies of knowledge, as well as formal education programs encourage the development and practice of such competencies.

    The research was carried out using a mix-method approach. Primary data was collected through semi-structured interviews with professors teaching different subjects within project management education programs. Secondary data was obtained from a thorough review of the main project management bodies of knowledge and project management postgraduate programs offered by accredited universities in the UK. The findings of this thesis suggest that there is a clear need for the development of the human side of project management, and that although there is no definite set of competencies for effective project managers, there are some key skills essential to those in the pursuit of success.

    Project management associations have shown an important change in their BOKs regarding the inclusion of topics on the human aspect of the practice from one edition to another. Moreover, as universities recognize the need to promote the development of human and leadership skills there is an opportunity to narrow the gap between the human topics covered within the programs and the methods used to teach them. However, the current role of both the BOKs and education providers is still only to create awareness on the topic rather than show and explain the use and techniques for different human skills in particular situations. Among the most suitable and effective methods for developing such competencies is the encouragement of team work, soft skills trainings, coaching and self-reflection exercises. Ultimately, it is the combined effort of the project management associations, universities, researches and practitioners themselves that will enhance the development and practice of human and leadership competencies within the project manager’s role nowadays.

  • 260.
    Ballout, Rami
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Nygård, Fredrik
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Can intangibles lead to superior returns?: Global evidence on the relationship between employee satisfaction and abnormal equity returns.2013Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [en]

    Subject background and discussion: In recent decades, issues of human rights, labor and environmental change has been hot topics world wide, which also has influenced the financial market. More and more investors use socially responsible investing (SRI) screens when constructing their portfolios. One form of SRI screen is to choose companies that have satisfied employees. Existing theory says that employee satisfaction is an intangible asset to the firm that will positively affect a firm’s performance in the future. Intangible assets are often unrecognized by the market and thereby not incorporated in the stock price.

    The efficient market hypothesis has been studied and debated for several decades. Proponents of the EMH argue that all available information is incorporated in the stock price, thus it is not possible to systematically beat the market. However, EMH is controversial, since research has shown different results regarding the possibility to make abnormal return from various investing strategy.

    Research question: Is it possible to make abnormal returns by investing in a portfolio of worldwide firms with top scores on the SRI screen employee satisfaction?

    Purpose: The main purpose of this study is to examine investor’s possibility to make abnormal return with controls for multiple risk factors by investing in worldwide firms with top scores in employee satisfaction. One sub-purpose is to examine how the market values intangibles depending on the degree of market efficiency. Another sub-purpose of the study is to test two different portfolio weighting methodologies, equally- and value weighted, and observe the differences between them.

    Theory: This study deals with the efficient market hypothesis and the concepts of SRI, employee satisfaction, intangible assets and several risk-adjusted measurements.

    Method: We have chosen to perform a quantitative study with a deductive approach to answer our research question. We used a sample size of 696 firms based on “Great Place to Works”- lists of companies with high employee satisfaction to construct sex portfolios with different holding periods and strategies. These portfolios have been explored and tested significantly with both equally and value weighted methods.

    Result/Analysis: The study finds significant evidence of an average annual abnormal return of 3,66% and 2,43% for our main portfolio over the market for equally- and value weighted, respectively, using the three-factor model. When adjusting for momentum, thus employing the four-factor model, all the predictive variables still identify strong persistence in the abnormal return, with statistical significance.

    Conclusion: The results show that it is possible to make abnormal returns, during the observed time period, regardless of the weighing methodology, although the equally weighted received higher abnormal returns. Thus, the market efficiency appears to be in weak form and does not fully value intangibles. 

  • 261.
    Bardal, Mats
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Eriksson, Fia
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    The Venture Adventure: En studie i hur svenska venture capitalbolag påverkas av finanskrisen2009Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
  • 262.
    Barrefalk, Martin
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Lindgren, Pär
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Resultat kontra hållbarhet i en svensk kontext: En studie om resultatmanipulerings påverkan på hållbarhets- redovisningen bland bolag på NASDAQ OMX Stockholm.2014Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Ämnesbakgrund: En växande informationsefterfrågan på dagens ekonomiska marknader har skapat en trend att redovisa information utöver den information som är av enbart finansiell natur. Som följd av dettapublicerar företag i allt högre utsträckning rapporter som redovisar företagets hållbarhetsarbete. Detta har även medfört en växande trend på redovisningsområdet kring att studera redovisning som behandlar hållbarhet.Prior et al. (2008) presenterar resultat som visar att företagens hållbarhetsarbete är positivt korrelerat med företagsledningens manipulering av det resultat som redovisas i de finansiella rapporterna, samt att denna korrelation har en negativ effekt på företagens finansiella prestationer. Denna uppsats tar i ansats att undersöka detta fenomen utifrån ett rent redovisningstekniskt perspektiv. Uppsatsen studerar om resultatmanipulering bland de bolag som är noterade på NASDAQ OMX Stockholm har ett samband med kvantiteten och kvaliteten i den hållbarhetsredovisning företagen publicerar. Forskningsfråga:Finns det samband mellan hållbarhetsredovisningoch resultatmanipulering bland svenska företag?Teoretisk referensram: Studien har sin utgångspunkt i teorier rörande resultatmanipulering, CSR, hållbarhetsrapportering, signalteori, agentteori samt legitimitetsteori. Resultatmanipuleringsteori presenteras för att framvisa incitament och tillvägagångssätt för företagsledningar att uppnå önskvärda resultat. Teorier kring arbetet med och redovisningen av hållbarhet behandlar de bakomliggande motiven företag kan ha för att publicera en hållbarhetsredovisning. Signalteori behandlar vikten av att redovisa företagets aktiviteter, agentteori behandlar informationsgapet mellan företaget och intressenterna. Legitimitetsteori behandlar de bakomliggande incitament företag har för att leva upp till samhällets förväntningar och normer.Forskningsmetod: Studien utgår från en deduktiv ansats med en positivistisk verklighetssynsyn och en objektivistisk kunskapssyn. Studien undersökervia en kvantitativ tvärsnittsanalys 200 företag listade på NASDAQ OMX Stockholm. För att skatta resultatmanipulering studeras diskreta periodiseringar via Modified Jones Model. Hållbarhetsredovisningen behandlas via de kvantitativa skalorna mängden ord samt mängden sidor. De kvalitativa aspekterna studeras via ett kvalitetsindex. Flertalet linjära regressioner utgör sedan de statistiska testerna för att studera ett samband mellan variablerna.Resultatoch slutsats:Dennauppsats presenterar signifikant resultat överatt företag som tillhandahåller en separat hållbarhetsredovisning tenderar att manipulera sitt resultat uppåt i mindre utsträckning än övriga bolag i populationen. Något samband mellan resultatmanipulering och dekvalitativa och kvantitativa aspekterna i hållbarhetsredovisningengår inte att finna hos de företag som ingått i studien. Studiens huvudsakliga slutsats är att det endast är existensen av en separat hållbarhetsredovisningsom har ett samband med resultatmanipulering i bolag noterade på NASDAQ OMX Stockholm.

  • 263.
    BARRIOS CALDERON, JOSE ROBERTO
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    DIAZ JIMENEZ, LUIS PABLO
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Organisational Culture Characteristics that Influence Knowledge Sharing: A Case Study on Multinational Project Teams in Latin America2015Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Strategic management of knowledge is considered one of the key factors for a sustainable competitive advantage. Knowledge sharing in particular is the most essential part of the knowledge management process. Its relation with the organisational culture has been the focus of attention of several studies especially in American, Asian and European companies.

    Firms are organising their work around project and project teams. Moreover, multinational project teams are seen as a source for knowledge generation. They can provide information about the needs of customers geographically dispersed, from different cultural backgrounds, who speak different languages and with different set of preferences. Nevertheless, the temporary nature, uniqueness, and complexity of international projects present their own set of challenges and companies need to work different in order to achieve project success.

    This study aims to analyse the organisational culture features that enhances or hinder the knowledge sharing process in multinational project teams working in Latin America. Although studies regarding the topic have been made before, they not provide empirical evidence or do not consider project teams working in a multinational environment. Furthermore, previous studies do not consider Latin American & Caribbean organisations, a region where foreign investment has continuously increased in the last decades and as a whole, is considered the third-fastest growing economy in the globe.

    A mixed approach is used to answer the research question, a deductive rationale to create a theoretical framework and an inductive approach to provide some theoretical propositions based on the findings. Seven semi-structured interviews were done to analyse two cross-sectional case studies.

    Our study identified several characteristics of organisational culture that influence knowledge sharing, some of them have a direct influence whereas others have an indirect influence. Speaking a different language and cultural differences are the main challenges faced by multinational project teams in order to enable knowledge sharing. Fear was also found to act as a barrier regarding the knowledge sharing process but is not specific only for this type of organisation. In contrast, trust in colleagues, positive relationships among employees and a culture of collaboration were found to enhance the knowledge sharing process but are not specific to multinational project teams.Finally, some managerial and theoretical implications are provided as well as suggestions for future research.

  • 264.
    Barrios, Luis
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Kenntoft, Jonas
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    The Business Analysis Process of New Product Development: - a study of small and medium size enterprises2008Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    The world is a very competitive place, every day companies from all over the globe try to be on the edge of their fields in order to keep a good distance from competitors. They have found in the new product development process or NPD the leverage they needed to build up that differentiation required to get ahead over competitors. When looking inside the NPD we decided to focus on a very critical and interesting stage, the business analysis process. The purpose sought with our research is to provide a better understanding of how small and medium size enterprises (SMEs) carry out their business analysis stage in the process of new product development (NPD), this purpose was first obtained by stating a main problem and to facilitate the answer to this main problem we proposed two research questions that were later used to review all of the related literature, which resulted in a conceptual framework 2employed to guide this study’s data collection. We decided to use the inductive approach and the use of primary data collected with the help of interviews with companies representing SMEs using a qualitative case study approach through all interviews. It is important to mention that the interviews were also designed with the help of the research questions.

    The results allowed us to develop a model that shows how the business analysis process looks like in the companies studied as well as to highlight the most relevant factors for the two companies studied when performing the business analysis. Finally the research let us establish some suggestions for future researches regarding the business analysis process such as the differences between small and medium enterprises and larger firms, and the cross-functional activities involved in a business analysis process in larger firms.

  • 265.
    Barron, Andrew
    et al.
    Univ Toulouse, Toulouse Business Sch, F-31068 Toulouse 7, France.
    Hultén, Peter
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi. ESC Rennes Sch Business, Umea Sch Business & Econ, Rennes, France.
    Exploring corporate lobbyists' perception of prospective coalition partners in Brussels2014Inngår i: Environment and Planning. C, Government and Policy, ISSN 0263-774X, E-ISSN 1472-3425, Vol. 32, nr 6, s. 963-981Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Using original data from a survey conducted in 2012, we apply theoretical insights from the literature on strategic alliances to explore Brussels-based corporate lobbyists’ perceptions of prospective political partners. We find these perceptions to be driven primarily by strategic considerations. We also uncover instances where the size and nationality of respondents’ firms influence their partner evaluations. Surprisingly, we find little evidence that respondents’ assessments of lobbying partners are shaped by EU institutional arrangements. Whilst extant literature suggests information and relationships are important preconditions for successful EU lobbying, we expose the specific circumstances when seeking access to these—and other political resources—that can influence corporate lobbyists’ perceptions of their partners. Combined, our findings respond to a concern that scholars of interest coalitions focus on why firms lobby in coalitions whilst overlooking how they select their lobbying partners.

  • 266.
    Barron, Andrew
    et al.
    University of Strathclyde -Business School, Glasgow, UK.
    Hultén, Peter
    ESC-Rennes School of Business, Rennes, France.
    Hudson, Sarah
    ESC-Rennes School of Business, Rennes, France.
    The financial crisis and the gathering of political intelligence: A cross-country comparison of SMEs in France, Sweden and the UK2010Inngår i: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870, s. 1-22Artikkel i tidsskrift (Fagfellevurdert)
  • 267.
    Barron, Andrew
    et al.
    Toulouse Business School / University of Toulouse.
    Hultén, Peter
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Vanyushyn, Vladimir
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Country-of-origin effects on managers’ environmental scanning behaviours: Evidence from the political crisis in the Eurozone2015Inngår i: Environment and Planning. C, Government and Policy, ISSN 0263-774X, E-ISSN 1472-3425, Vol. 33, nr 3, s. 601-619Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Using original survey data, we investigate how British, French and Swedish managers scanned their political environments during the crisis in the Eurozone. We expose instances when country of origin has a significant effect on scanning practices: British managers claimed to possess the most developed political scanning capabilities, making the most frequent use of government information sources. British and Swedish managers used business associations as intelligence sources more frequently than their French counterparts. We also found that exposure to the Euro crisis significantly affected scanning behaviours: irrespective of country of origin, managers strongly exposed to the crisis considered it strategically important to scan political events during the crisis, developed formal scanning routines, and reported frequent use of both governments and business associations as sources of political information. Combined, our findings contribute to county-specific research into executives’ environmental scanning practices by suggesting a universal mind-set of environmental scanning during times of crisis.

  • 268.
    Barron, Andrew
    et al.
    ESC-Toulouse, France.
    Hultén, Peter
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Vanyushyn, Vladimir
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    The Role of Political Intelligence in Firms' Export Decisions During the Euro Crisis2016Inngår i: Journal of small business management (Print), ISSN 0047-2778, E-ISSN 1540-627X, Vol. 54, nr 4, s. 1126-1146Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Inspired by the literatures on internationalization and absorptive capacity, we develop a model exploring how small firms—during crises—acquire and apply political information to export decisions. We test our model using data collected during the 2012 Eurozone crisis from a sample of 440 British, French, and Swedish SMEs. Findings indicate that firms dependent on the Eurozone for exports and heavily impacted by the crisis engaged in frequent political monitoring. In turn, frequent monitoring leads to the development of formal routines for exploiting political information. Firms with the most formal routines sought new export opportunities beyond the Eurozone. In contrast to previous research into small-firm internationalization, our study stresses the significance of "shortcut" searching activities, non-market information, and firms' decisions to reduce prior investments in export markets.

  • 269.
    Barsk, Anton
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    Sundström, Marléne
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    IKEA, Umeås Mekka?: - en enkät om IKEA´s etablering i Umeå2011Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Idag finns en avsiktsplan för en etablering av ett IKEA-varuhus i Umeå och det råder en oro bland handlare samtidigt som en förväntan sprider sig bland umeåborna. Kommunen hade tidigare planer på att utveckla Klockarbäckens handelsområde men då möjligheten om ett IKEA dök upp ändrades avsikterna. Visionen är idag en nyetablering av ett nytt handelsområde vid stadens södra entré.

    Hur konsumenter handlar, deras kriterier, var och när de handlar är viktiga aspekter när det gäller konsumentbeteende, vilket är huvudämnet som kommer att behandlas i denna uppsats. Lojalitet är en annan viktig aspekt inom konsumentbeteendet, och det vi ville studera är hur lojala konsumenter är mot de butiker och handelsområden de handlar på idag och vad som händer med en konsuments lojalitet vid nyetableringar.

    Syftet med denna studie har varit att kartlägga konsumenters grad av lojalitet till befintliga handelsområden idag och hur denna skulle komma att förändras i och med en externetablering av ett fjärde handelsområde vad gäller ett IKEA-varuhus i Umeå. Vårt syfte kommer även vara att förklara skillnader mellan olika grupper samt redogöra för de effekter som en etablering kan medföra.

    Vi har genom en omfattande enkätundersökning identifierat hur konsumenter i Umeå uppskattar sin lojalitet idag och hur de tror att denna kan komma att förändras i och med en nyetablering av ett nytt handelsområde.

    Våra resultat visar att Umeås konsumenter i stor utsträckning idag är mycket lojala till sina valda handelsområden. Trots detta uttrycker majoriteten av alla respondenter att deras lojalitet kommer att förändras till förmån för det nya handelsområdet Entré Syd och IKEA. Vidare visar resultatet tydliga indikationer på att Strömpilen och Klockarbäcken är de handelsområden som kommer drabbas hårdast av nyetableringen.

  • 270.
    Barua, Promotosh
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Islam, Md. Sajedul
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Young Consumers’ Purchase Intentions of Buying Green Products: A study based on the Theory of Planned Behavior2011Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This investigation explored the contextual factors affecting young consumers’ attitudes and their intentions of green purchase behavior in the area of consumer behavior. This study seeks to understand young consumers’ green purchase intentions based on the Theory of Planned Behavior (TPB). At the same time, this study also intends to detect variables that influence young consumers’ intentions of buying green products. 

    In this thesis, a quantitative approach was adopted. Using a sample of 282 young people, a survey was developed and conducted in Umeå University, Sweden.

    Results indicate that parental influence is the top predictor among all the variables we studied. From the correlation analyses; we can see that top three predictors are important for understanding purchase intentions of young consumers.  Influence of contextual and background factors –parents, peer, and environmental knowledge – clearly played an important role in influencing young consumers’ purchase intentions of buying green products. To the end, a proposed model is developed to understand green purchase intentions of young consumers.

    Implications for marketers are also discussed in this study.

  • 271.
    Barumwete, Lyna Alami
    et al.
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Rao, Feiyi
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Exchange rate risk in Automobile Industry: An Empirical Study on Swedish, French and German Multinational Companies.2008Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Recently, both company executives as well as national media have claimed that short currency exchange rate fluctuations are negatively affecting the stock returns of certain firms. However, most previous studies focusing on companies in the US and Asia have been unable to find empirical support for a statistically significant linkage between firm value and exchange rate risk. By using a quantitative method with a deductive approach,the present research investigates if currency exchange rate movements impact the stock return of European based car companies with market interests in the US. By selecting French Renault and Peugeot, German Audi and BMW and Swedish Saab and Volvo, we were able to analyze three currencies exchange rates in our study: SEK/USD, SEK/Euro and Euro/USD. In addition, we included three macroeconomic factors: GDP, stock market index and Oil price to perform a multiple regression analysis. In consistency with the earlier studies, our results indicate that for five out of the six investigated companies, short movements in the three exchange rates do not significantly affect the stock returns of the companies investigated. By analyzing the annual report of the investigated companies, we found that derivatives instruments such as currency option, foreign exchange forwards, currency futures and currency swaps were used to hedge exchange risk. This might be one of the reasons why it was difficult to capture exchange rate risk. The fact that BMW was the only company showing a significant effect could indicate that the company is not applying the accurate hedging strategy. Another reason might be that the company is more exposed to exchange risk due to its large exporting activity compared to the other investigated companies.

  • 272.
    Barwinski, Arne
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Burvall, Caroline
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Fashionable Strategies: Internationalization process of small and medium sized Nordicfashion companies2011Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    In our master thesis “Fashionable strategies” we analyze the internationalization processof small and medium sized Nordic Fashion companies. In our study we conducted aquantitative survey and qualitative in-depths interviews to shed light on the topic. We usehereby an iterative research strategy through the triangulation analysis method as researchapproach. The combination of methodologies and perspectives allowed us to analyze ourtheoretical framework and the research questions in a favorable manner. The researchquestions we aim to investigate in our study were the following:· What are the reasons for the small and medium sized Nordic fashion companies wheninternationalizing, and what are the strategies the companies use hereby?· What influences the small and medium sized Nordic fashion companies in their choiceof strategy and market to enter?· Which barriers of entry and problems do the small and medium sized Nordic fashioncompanies see as critical in their internationalization process and how do theyovercome these issues?In the research we especially took a look at the following areas that we found mainlyimportant for fashion companies in their internationalization process: The reasons forexpanding, the choice of market, the entry modes that are used and barriers and problemsthat occur in the process. We take a view on the theoretical models of the Uppsala Model,Helsinki model, Revised Uppsala model and Born-Global Theory to explain the strategiesbehind the small and medium sized Nordic fashion companies.We see that the growth of the company and the profit increase are the main reasons for theNordic fashion companies when expanding their business. The entry modes used by thecompanies are agents and distributors, and when choosing the markets the fashioncompanies are contact-driven and focusing first on markets that have a rather smallerdistance to their own domestic market. The problems the companies have to overcome arecosts of entry, cash-flow and invoice payments which are all related to financial issues.We believe that our study has contributed with new information to the research field ofinternationalization concerning small medium fashion companies in the Nordic countries.

  • 273.
    Bashir, Muhammed Tahir
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Morales Gajete, Jesús Carlos
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Analysis of training in consumer banking: A case study of Citibank2010Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    In this research we tried to find out which role plays training in the success or failure ofsales in retail banking and how vary it is around the world. This research should beinteresting for readers because we made a deep investigation about training of salesteam in retail banking in an international context, comparing two different branchesaround the world. With a consistent result, we can extrapolate our findings to otherbranches of Citibank or other banks across the earth.In order to get knowledge about this topic, we have done a case study of Citibank,focusing in two branches, Spain and Pakistan. With this purpose we have done teninterviews, five in each country, with Training Heads and Sales Managers. To choosethose respondents we used a snowball sampling.Our study shows that training plays an important role in sales and satisfaction of clients,but it is necessary to consider another factor like genetic, experience and motivationbetween others. It aims to develop and improve skills of employees, and then if theyreceive the best programs and provide it in the right moment for the employee, it has adirect and positive impact in a sales person’s work and therefore it contributes to thegeneration of profits.To know how Training vary around the world, our study shows that it vary betweendifferent cultures. Citibank aims to have a homogeneous line in Training, without toforget each local situation. This is because Citibank aims to solve the differences ofbudgets, needs, laws, products, processes, cultures, religions and ways to approach tothe client, etc, adapting its training policy to the local situation.

  • 274.
    Bassoe Rehnström, Hanne
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Tysk, Linn
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Köper vi livsmedel med våra sinnen?: En kvalitativ studie om stimulering av konsumentens sinnen och dess påverkan på köpbeslutsprocessen i den fysiska livsmedelsbutiken och online2019Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Människan befinner sig i ett årtionde där samhället genomgår en strukturförändring till följd av digitaliseringen, något som påverkar större men ocksåmindre aspekter i samhället. En förändring den enskildeindividen men också företagen måste anpassa sigefter för att överleva. En tydlig effekt av digitala revolutionen är den ökade handeln online, vilken medfört förändringar i konsumentens likväl som företagens förutsättningar. En förändring som kommer med fördelar och nackdelar, vilka bör tas i beaktning.Livsmedelsbranschen är en bransch som under senare år påverkats av digitaliseringen, där handeln online förväntas accelerera inom den närmsta framtiden. Därför efterfrågas nu ytterligare samt ny förståelse för hur konsumentens upplevelseskiljer sig mellan den fysiska butiken och online. För företagen blir denna förståelse centralför att veta hur dem skall arbeta för att kommunicera samt påverka den digitala enskilde konsumenten. Ett marknadsföringsverktyg som livsmedelsföretaganvänder sig avför att påverka konsumentenär sinnesmarknadsföring, där individensfem sinnen stimuleras med syftet att förstärka samt personifiera upplevelsen, vilketocksåkan påverka köpet.Forskarna av denna studiefann ett forskningsgap vid hur företag använder sinnesmarknadsföring online, samt om denna användning skiljer sig i den fysiska butiken och online. Därför har forskarna valt att utforma en studie med syftet att skapa en ökad förståelse för skillnaderna i hur konsumentens fem sinnen stimuleras i den fysiska livsmedelsbutiken samt online. Forskarna vill sedan analysera dessa skillnader för att skapa en djupare förståelse för sinnenas påverkan i konsumentens köpbeslutsprocess i de olika kontexterna. Vidare vill forskarna av denna studie generera insikt i eventuella skillnader mellan generation X och Y.Detta är en kvalitativ studie där semistrukturerade intervjuer används för att samla in empiriskt material från noggrant utvalda respondenter. Resultatet av studien visar på att stimuleringen av sinnena i den fysiska butiken och online skiljer sig åt. Studien visade på att samtliga sinnen används och stimuleras i den fysiska butiken men att luktsinnet och smaksinnet faller bort online. Studiens resultat genererade också skillnader i vilken utsträckning sinnesstimuli påverkar konsumentens köpbeslutsprocess i den fysiska butiken och online. Där synsinnet spelaren central roll i båda kontexterna under samtliga steg av köpbeslutsprocessen. Dock uppstod problematik på grund av avsaknaden av känselsinnet online. Generation X och Y uppvisade lika men också olika svar gällande påverkan av sinnesstimulering under köpet. Påtaglig skillnadforskarna fann var vid stimulering av hörselsinnet, där generation Xpåverkades positivt och generation Y negativt.

  • 275.
    Batomunkueva, Yulia
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Senakosava, Hanna
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Basel III implementation: The Change in UK banks as a result of Basel III framework2013Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    The financial crisis 2008 could lead to a default of the world banking sector. Theseriousness and urgency of the problem was quickly realized by the Basel Committeeon Banking Supervision, which in response developed a new regulatory standards onbank capital adequacy, stress testing and market liquidity risk that is known as Basel III.The introduction and implementation of Basel III is the topic of current interest. Theeffect of Basel III on banking sector is not known yet. What is known is that thechanges in banking regulations will be significant. Nobody knows whether Basel IIIwill be the panacea from all similar crises, the only thing is left to do is to observe andanalyze. We have decided to look at how the UK banks are going to implement BaselIII on organizational level. What are the changes the banks will need to make in order tomeet the newly introduced requirements? How ready are the UK banks for the newBasel III framework? With those questions in our minds we have decided to formulateour research question as: “What approaches of implementing change as a result of theBasel III framework are utilized by UK banks?” The answer on this question helps us tounderstand the implementation issues that UK banks are facing right now.We have constructed our research on objectivism and positivism positions that havehelped us to study the banks as one organism rather than the collection of differentviewpoints by individuals. In order to answer the research question we have used adeductive approach and a qualitative research strategy. We have collected the data fromthe annual reports and pillar 3 disclosures reports of 5 largest UK banks.We have discussed Basel Accords and the UK banking sector in order to give thereaders the full picture of our research base. Using organizational change theories wehave formulated two propositions. First of them is that the UK banks use plannedapproach to Basel III implementation in relation to change planning. The secondproposition is that the UK banks use first-order change approach to Basel IIIimplementation in relation to degree of change.We have presented and analyzed how the banks deal with different requirements thatwill be implemented as part of Basel III. From this analysis and the discussion we haveconcluded that the banks use planned change approach with some emergent changesigns as concern the intentionality of change. Therefore, we have been able neither fullysupport nor decline the first proposition. As concerns first-order change approach wehave been able to support our proposition but have found out that even with this onecategory the degree of change may vary a lot.

  • 276.
    Bau, Cyprine
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Dabrisius, Paulius
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Blockchain implementation from a strategic management perspective2019Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

     

    The main focus of this thesis is Blockchain technology and its implementation in companies from managerial perspective. In the recent years the blockchain technology was getting more and more popular.  However, during our research we noticed, that most of the studies done regarding blockchain are analyzing either its technical side of implementation or theoretical advantages. There was a clear gap in the literature investigating blockchain implementation from managerial side and its actual results.  Such tendency was identified not only by us, but also other fellow researchers. As a result, we wanted to gather and build our research on practical experience from managers related to blockchain technology, its actual advantages and strategic implementation process. In order to make the thesis and learnings more structured and focused, we formulated a research question:

     

    “How could Blockchain improve business processes and how managers can prepare to cope with the possible innovation changes from strategic management point of view?”

     

    The research was conducted using a qualitative method. We focused on learning from people related with blockchain technology, thus mainly our respondents were: developers, blockchain solutions business owners and blockchain business consultants. In total we had 11 interviews of which 8 were detailed email interviews. In order to get relevant information for the research, our questions were divided into 3 key topics: Familiarization with blockchain, Decision process and Implementation and Key learnings and Advice for managers. Questions formulated around these main topics helped us to gain insights, learn about current situation and answer our research question. In addition, an unexpected, but relevant themes occurred during interviews, such as hype around the blockchain and possible threats of quantum computing. Based on the findings, analysis was made on 5 topics: Advantages of blockchain, Blockchain Hype, Implementation Strategy, Implementation challenges and Future of blockchain. Which helped to conclude that blockchain technology’s theoretical advantages are the same as companies are trying to achieve: Transparency, Cost reduction, Real time data, however, they are still waiting for results, since no one clearly identified, that it is a superior solution, then current. Moreover, one of the theoretical advantages – security could have been seen as contradictory, since it depends on type of a blockchain. Due to theoretical advantages, we found, that there is a lot of Hype in the companies and people are fearing of missing out on the technology. Thus, without even learning or calculating the risks and advantages companies wants to implement blockchain solutions no matter what. As a result, biggest challenge so far is willingness to invest time and learn about the technology, as well as, solve current problems, not create a blockchain solution and then look what a company could do with it. When it comes to blockchain implementation strategy, the best and most useful way is to make partnerships within your industry’s other companies, since only then blockchain could be superior and could have a positive impact on the whole sector. Lastly, blockchain is still at the very early steps of being implemented into companies, thus the positive results could be seen only in the upcoming years, nevertheless, companies are increasingly investing their resources into it, thus the future is promising for blockchain.

     

  • 277.
    Bayar, Regzedmaa
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    Chandmani, Dolgorsuren
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet.
    What you see? Value or ...?: A study of life values and lifestyles, and attractiveness of consumers towards advertising posters with value appeals in Umea2010Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This research is investigated a relationship between life values and attitude towards advertising, which included life value appeals. A survey is used a self administrated questionnaire of a quantitative research method, which is asked about people’s life values based on Kahle scale of eight items and their attitudes about advertising posters are created ourselves. Sample was chosen from students and workers in Umea. University, offices and shopping mall techniques used to collect the data.

     

    Theoretical review has shown that the link between advertising appeals and consumer behavior factors’ life value and lifestyle being addressed before scholars, such as Belch, Polay, and Kahle so on. The review also included influencer factors and types of advertising appeals, and life values and lifestyle activities.

     

    This research’s empirical findings have established the correlation between ranking of eight life values and ranking of eight advertising posters with the values. In addition, the posters are compared by gender and lifestyles activities.  Our findings confirmed two out of three hypotheses. Confirmed first hypothesis is that consumer life value is reflected their choice of advertising posters with the value. Next, choice of the value and the poster is not different by gender. Unconfirmed hypothesis is lifestyle activities relative the choice of the posters.

     

    The research’s results have highlighted practical implications for advertisers and marketers, so that they can understand consumer behavior towards advertising. Especially in today’s world of booming advertisement industry, as such they are able to make more efficient their advertising, not to overdo nor underestimate its effects on customers.

  • 278.
    Bayat Babolghani, Babak
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Reuter, Sebastian
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    A STUDY OF INVESTMENT AND FIRM VALUE: Evidence from public real estate companies in Europe2019Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This paper investigated the relationship between investments and value of the 100 public real estate companies in Europe for the period between 2008-2018. Percentage alteration in long-term investments by the firms represents the investments and percentage alteration in total market value is considered as indicator of value of the firms. Effects profitability, growth, interest paid, solvency, liquidity and size on value of the firms are also examined as control variables. The data of this quantitative research consists of financial data extracted from audited financial statements of the targeted companies. The result of correlation analysis revealed the association between variables of the study, except Debt to Equity as indicator of solvency that showed negative correlation. Also, the result of regression analysis showed the positive relationship between investments, as well as, profitability, interest paid, growth, liquidity and size with value of the firms, but negative relationship between Debt to Equity ratio as solvency ratio and value of the targeted firms.

  • 279.
    Bayat Babolghani, Babak
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Reuter, Sebastian
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    A study on profitability of Nordic large cap companies, effects of free cash flow and debt2018Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    This paper has studied the relationship between free cash flow & debt with profitability of the Nordic Nasdaq large cap for the period of 2012-1017. Population of the study consists of 223 Nordic companies listed in Nasdaq. From this population a sample of 100 companies from different sectors have been chosen by random sampling, but the sample does not include financial institutions because the way these kinds of institutions are financing differ from companies in other sectors. Data has been collected from Eikon program which provides financial information about the listed companies around the world based on the company's audited financial statements. validity and reliability of the data have been checked to make sure the data are not wrong. In this study, free cash flow, debt to equity ratio & debt ratio are considered as independent variables and profitability of the firm has been considered as dependent variable. In addition, diversity of the companies based on the countries they are established in is considered as dummy variable. Profitability of the firms have been measured by return on asset. The research philosophy is positivism and the research approach is deductive. Based on a quantitative research in which secondary data has been analyzed by running the Pearson correlation analysis and regression analysis. Result of the study revealed that; free cash flow has a positive effect on profitability of the Nordic Nasdaq large cap. In addition, the result of study showed that; debt ratio has negative effect on profitability of the targeted firms. But, the result showed that; the debt to equity ratio does not affect profitability of the firms. The result of running dummy variable revealed that; companies in Finland have 2,3 % lower return on assets compared with the companies located in Denmark. Also, the companies established in Sweden have a 2,3 % lower return on assets compared with Denmark.

  • 280.
    Bazzi, Naji
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Opie, Christine
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    The sharing economy and Web 2.0: a consumer perspective2016Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    The concept of the sharing economy has gained increased attention among academicresearch and practitioners alike. The sharing economy presents a shift from the traditionalcommerce way of business to a more collaborative sharing of resources. Companies suchas Uber, Airbnb and TaskRabbit have contributed to the raising popularity of sharingservices, by providing consumers with a platform to engage in peer-to-peer sharing. Inaddition, Web 2.0 has proven to be an essential factor in the rigorous growth of the sharingeconomy among consumers, by connecting them and enabling consumer engagement.Despite academic researchers devoting more attention to the sharing economy, there hasbeen a lack of research addressing specific influences that Web 2.0 has on the consumerin the sharing economy.

    In order to fill this gap, this research seeks to gain a deeper understanding of the consumerperspective by providing valuable insights into how Web 2.0 affects consumer behaviorwithin the sharing economy. Therefore, this research first aims to identify the aspects thatdrive consumers to consider the sharing economy as an alternative to traditional options.Following this, the research intends to uncover how both companies and peer consumersin the sharing economy attempt to influence potential consumers’ consideration of asharing option. Finally, it is equally important to highlight how participation and Web 2.0affects the outcomes.

    To fulfill this purpose, a qualitative study has been conducted among users of the sharingeconomy. The sample group for the semi-structured interviews was selected based ontheir shared characteristic of belonging to Generation Y and having used a sharing optionin the past. In order to add a degree of credibility to our findings, a product manager fromthe sharing economy shared comments and insights in regards to the data gathered duringthe interviews.

    Several themes were derived from the gathered data through the analysis and discussionin regards to the drivers, influencing factors and outcomes of the participation in thesharing economy. In terms of the drivers, the first theme is financial considerations, whoseimportance is dependent on the nature of the sharing option. The second theme is the needfor experience, which includes authentic and local experiences. Finally, the theme ofsecurity considerations is concerned with the perception of risk of participation in thesharing economy. Within the company influencing factors, the first theme of onlinemarketing is subjected to factors such as presentation and delivery which affect thecredibility of these activities. Meanwhile, the second theme of consumer referral systemsenjoys more credibility due to the overwhelming involvement of peers. On the other hand,influences by other consumers show the importance of trust in peers through eWOM,including reviews and recommendations, as part of the identified receiving consumerengagement theme. The final influencing factors are part of the third-party theme, whichincludes the importance of online news and pop culture as a source of awareness. Lastly,the identified themes in terms of outcomes after participating in the sharing economyrevolve around the change in concerns regarding risk and uncertainty, which affect thedegree of online trust. Finally, the creating consumer engagement theme shows that thequality of the sharing experience motivates the consideration to engage in eWOM and inturn become an advocate for sharing options.

  • 281.
    Beaudoux, Guillaume
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Leau, William
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    ADR premium, its construction around crisis: To what extent is the ADR premium built by the same variables during a crisis as during a non-crisis period?2013Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    In this thesis, we analyze premium relationship of American depositary receipts (ADR) and their underlying shares. Several researchers have previously identified the main variables influencing the construction of ADR premium of cross-listed companies. The aim of this study is to investigate to what extent the main variables affect differently the construction of ADR premium in crisis period. For the purpose of the study, two periods are defined. The period from June 2006 to October 2007 represents the non-crisis period whereas the period from October 2007 to March 2009 represents the crisis period. Our cross-listing sample consists of companies that have level II and level III ADR listed on the NYSE and the NASDAQ over the two periods. The tested variables influencing the premium are the liquidity, the currency exchange rate, the home and US market and the volatility. The liquidity is measured according to two ratios, the Amihud ratio and the turnover ratio. The currency exchange rate is the current exchange rate denominated in US dollar. The home markets are the reference indexes of the home country to which the underlying share of the ADR belong. The S&P 500 Index is used as a proxy for the US market. Finally, the US market volatility is analyzed with the CBOE VIX volatility Index. Multiple and simple OLS regressions are used to analyze the impacts of variables on ADR premium. The T-statistic is chosen to test the explanatory power of variables. The regressions are divided in three main parts. The first one is dedicated to the liquidity variables, then the second one to the home and US market, currency exchange rate and CBOE VIX volatility Index. Finally the last part keeps only the variables with the stronger explanatory power in order to define two equations of the factor influencing mostly the premium. We have found that crisis strongly modifies the relationship between ADR premium and the main variables. In crisis period, the regressions show that liquidity becomes a factor with a greater explanatory power of ADR premium. However the other main variables experience the opposite effect with a much lower T-test in times of crisis. It seems that the currency exchange rate, the home and US market as well as the volatility lose their explanatory power in times of crisis to the benefit of liquidity variables.

  • 282.
    Beauvillain, Antoine
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Tiger, Oskar
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Perceived intrusiveness and trust in relation to online advertising: A qualitative study amongst individuals of the Net Generation2013Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    The purpose of this qualitative study is to advance an understanding of trust and perceived intrusiveness in online advertising.

    The theoretical framework in this thesis is based upon theories about trust and intrusiveness that derives from previous research. The theory of psychological reactance is a further constituent. These concepts and theories are defined and discussed. and possible models are introduced.

    Semi-structured interviews with eight individuals of the Net Generation have been conducted to gather empirical data. The recordings from these interviews have thereafter been transcribed. in order to analyse the collected data, we have adopted a thematic analysis consisting of six phases. We coded the data and created themes that were detected during the different phases.

    The empirical data has been gathered by conduction of eight semi-structured interviews with individuals of the Net Generation. These interview have thereafter been transcribed and its content coded as a first step of the analysis. Three global themes derived from the empirical data analysis; trust, intrusiveness and observed relations, and many basic themes defined and analysed and discussed.

    We conclude our study advancing our findings about an understanding of trust and perceived intrusiveness in online advertising, as well as some observed relations noticed during the analysis. We finish our thesis with some managerial implications about the importance for managers and advertisers to take into account trust and intrusiveness, as well as leads for further studies, including the testing of our developed research model through a quantitative strategy. 

  • 283. Bech, Morten L
    et al.
    Bergstrom, Carl T
    Rosvall, Martin
    Umeå universitet, Teknisk-naturvetenskapliga fakulteten, Institutionen för fysik.
    Garratt, Rodney J
    Mapping change in the overnight money market2015Inngår i: Physica A: Statistical Mechanics and its Applications, ISSN 0378-4371, E-ISSN 1873-2119, Vol. 424, s. 44-51Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    We use an information-theoretic approach to describe changes in lending relationships between financial institutions around the time of the Lehman Brothers failure. Unlike previous work that conducts maximum likelihood estimation on undirected networks our analysis distinguishes between borrowers and lenders and looks for broader lending relationships (multi-bank lending cycles) that extend beyond the immediate counter-parties. We detect significant changes in lending patterns following implementation of the Interest on Required and Excess Reserves policy by the Federal Reserve in October 2008. Analysis of micro-scale rates of change in the data suggests these changes were triggered by the collapse of Lehman Brothers a few weeks before.

  • 284.
    Becker, Emelie
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Lönner, Anna
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Goodwill. IFRS3 & IAS36  - ”Big Bang” utifrån en revisors utgångspunkt.2012Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
  • 285.
    Becker, Malin
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Öhlund, Lisa
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Non-Family Employees' Interpretations of Organizational Values: A Case Study of a Dispersed Family Business2013Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [en]

    Geographically dispersed organizations are becoming increasingly common, however, the organizational culture is often weaker in this type of organization due to geographical distances. One important aspect of the organizational culture is the organizational values, and if shared by all organizational members they can benefit the company on many levels, for example by increasing motivation and communication. If employees, on the other hand, fail to interpret the organizational values it may lead to decreased working moral and overall dissatisfaction. In family businesses it is the values of the family that constitute the organizational values, and these may be difficult to communicate to non-family employees, because family businesses often rely on informal communication.

     

    The purpose of this thesis is to describe how non-family employees interpret the organizational values of a family business, as well as to increase the understanding of whether geographical distance affects their interpretation. In this thesis we have conducted a qualitative case study, in which ten semi-structured interviews were made in a geographically dispersed family business. We have assumed an employee perspective and have, thus, interviewed non-family employees on the different geographical locations of this family business.

     

    The findings from the empirical data showed that the case studied organization does not have any formally written organizational values and the non-family employees have as a result interpreted the values slightly differently. The employees state the organizational values in general terms, which would make them applicable to any organization, or even society at large.

     

    In the analysis we compare the theoretical framework and the empirical findings in order to present conclusions for the organization being studied. The analysis will be divided into themes; organizational structure, organizational culture and values as well as the relation between the non-family employees and the family business.

     

    We were able to conclude that informal communication is not sufficient in order to efficiently communicate the organizational values in a geographically dispersed organization. Nevertheless, the geographical distance for each workplace respectively could not be identified as the only influencing factor that affects the employees’ interpretation of the organizational values. The organizational structure emerged as a contributing factor. The non-family employees’ interpretations were broad and general in terms of the organizational values. One of our recommendations is for the organization to write down the organizational values and distribute them throughout the organization, which will enable the organizational values to be correctly interpreted by all organizational members.

  • 286.
    Beckman, Frans
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Martikainen, Jan
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Crowdfunding: a substitute for, and complement to traditional seed financing?2014Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [en]

    Starting a business typically takes a lot of time and effort, and the entrepreneur oftentimes find him/herself lacking the financial capital needed to develop their ideas into viable business ideas. Apart from friends and family, one rather common way for entrepreneurs to get financial capital in these early stages is to ask for seed investments from wealthy individuals called business angels. The sources of seed finances are rather limited for an entrepreneur and many projects do not survive the very first stage of its existence. In recent years, a new online trend has formed where entrepreneurs post their project on an online platform, and ask for smaller financial contributions, they focus on getting as many people as possible interested enough to contribute by small amounts. In return the ones backing the project gets rewards, which typically range from a simple ‘thank you’, to a copy of the finished product. Crowdfunding is a way to ask your fans for financial contributions to fulfill entrepreneurial dreams and goals. There are several online platforms to post your project and ask for financial contributions, a cheap and easy way to raise money and spread the word about your idea. Some projects raise amounts of 10 million USD, others may not be equally successful in the amount raised, but can perhaps find other values in crowdfunding. The current literature and academic research around crowdfunding is, perhaps due to its recency, very scarce and researchers are still aiming towards creation of proper theory regarding crowdfunding. In this study we aim to explore the elements of crowdfunding in Sweden and how it relates to traditional seed financing. Is crowdfunding a substitute to traditional seed financing or does it merely possess components that complement said sources of financial capital and expertise. A partial aim of this study is to provide an understanding why some Swedish entrepreneurs choose crowdfunding instead of traditional seed financing. We have performed a qualitative study by interviewing five Swedish entrepreneurs who have completed a crowdfunding campaign. The projects are different in nature and include product development, opening a fast food restaurant, preserving a local culture and writing a book. The theoretical framework is mainly built on theories from the field of entrepreneurship, including the successful venture life cycle, financial bootstrapping, angel investments. Apart from these we have also used previous research in our theoretical framework. The results of the study are presented according to project situation before crowdfunding, preparation before crowdfunding campaign, risk analysis of crowdfunding, the strengths and weaknesses of crowdfunding, things the entrepreneurs would have done differently and additional factors brought up during the interviews. Our study concludes that crowdfunding in its current form is not a substitute for traditional seed financing. We also found that crowdfunding does not seem to fulfill the supplementary roles of business angels in terms of business expertise, it can however be used as a strong proof of concept and marketing tool. This also appears to be the main reason why entrepreneurs choose crowdfunding.

  • 287.
    Beliavskaia, Olga
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    “Cooperation and Adaptation are the basis for a: A study of cooperation and segmentation2008Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    According to the latest UNWTO World Tourism Barometer the first six months of 2007 have

    again shown an unexpected growth in the global tourism with the increase of 6 % in Europe

    compared with the year before. Swedish politicians have started to see tourism as an

    opportunity and in an investigation made 2006 showed that eighty percent of the Swedish

    municipalities gave priority to tourism as an industry. This priority is rather logical since

    investing in tourism development is profitable since each hundred-krona note an international

    tourists spends in Sweden 45-48 SEK returns to the state in the form of taxes and fees. There

    are many rather small tourism actors in Sweden who often cooperate in common activities

    such as marketing because of equally small financial resources. “Market segmentation is one

    of the most crucial long-term strategic marketing decisions a destination or organization

    makes, therefore it is crucial that it is performed in a proper manner since it affects the total

    planning and a destinations success. I wanted to understand the relationships between various

    tourism actors in the County of Västerbotten when it came to efficient marketing management

    and tourism development.

  • 288.
    Bellini, Edith
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    -To Bow Heads or Shake Hands -: A Study of Direct and Indirect Communication in Chinese Management2007Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    The world-wide globalisation that has taken place during the past decades has led to more Multinational Enterprises (MNEs) choosing to relocate some parts of their organisation to other countries. China, which is in command of the world’s lowest-cost manufacturing plants, is the first destination for MNEs. Although China presents a great opportunity for MNEs, this investment does not come without its difficulties, MNEs wishing to invest in China are confronted with certain challenges. MNEs are faced with dealing with the notable differences in Western and Chinese business culture. One particular difference is related to intercultural communication between western managers and Chinese managers. The theory of low context and high context cultures states that the Chinese communicate indirectly and Western countries directly.

    The main purpose of this research is to find out if the Chinese manager, after obtaining experience negotiating with foreign managers from low context cultures, adopts a more direct communication style. The purpose of this research is to answer the following question:

    Does the Chinese manager have a preference for direct or indirect communication when negotiating with foreign managers?

    The following hypotheses were stated:

    Ho: Chinese managers prefer direct communication during business negotiations with foreign managers.

    Ha: Chinese managers prefer indirect communication during business negotiations with foreign managers

    A quantitative method with a positivistic epistemology was used for the research. Quantitative research is an exploratory study with a deductive approach and therefore the most appropriate method for this research was a survey. A survey was chosen for data collection and a questionnaire based on the research model was developed and used as the survey instrument to collect data from the target group.

    The target group was stated as Chinese managers with at least three years work experience, fluent in English and with experience in negotiations with managers from cultures considered as low-context cultures such as Germany, Sweden and the United States of America.

    The target group was selected from the MBA programs at Fudan University.

    The SPSS program was utilised to analyse the responses and to test the hypothesis. Numeric values were assigned to each of the responses, with 5 being the most direct and 1 being the most indirect. The scale was appropriately reversed for negative questions.

    Descriptive statistics were obtained about distribution, variability and central tendency of the variables. t tests were applied to compare group means. Furthermore, a regression analysis was conducted to estimate a linear relationship between direct communication and the lack of miscommunication showed by the descriptive test. All tests were conducted at a 95% confidence level.

    The result of the hypothesis test indicated that Chinese managers have preference towards direct communication when conducting business negotiations with foreign managers.

  • 289.
    Bellini, Edith
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Where to Invest?: -A comparative study of the performance of Swedish funds investing in Sweden and Swedish funds investing in Emerging Markets -2008Oppgave
    Abstract [en]

    ABSTRACT

    The world-wide globalisation that has taken place over the past decades has led to a revolution on the stock markets. Nowadays, it is more simple, cheap and convenient to access financial information. As a result investing in mutual funds has increase.

    There has been a renewed interest to investigate the performance of the mutual fund industry. The researcher has chosen to perform a comparative analysis of the performance of Swedish mutual funds invested in Sweden and, Swedish mutual funds invested in emerging markets.

    The primary aim of this research is to examine whether the investment in mutual funds is more profitable in Sweden or in the Emerging markets. The research endeavors to answer the following questions:

    Considering risk and return factors, is it more profitable to invest in Swedish equity funds or invest in equity funds from emerging markets?

    Was the Swedish mutual funds performance better than the performance of the Swedish index?

    Was the Emerging markets mutual funds performance better than the performance of the emerging markets index?

    A quantitative method with a positivistic epistemology was used for the research. 4 mutual funds investing in Sweden and 4 mutual funds investing in emerging markets were studied in this research. To estimate the performance of the mutual funds, historical data from Jan. 2000 to Sep. 2007 was analyzed using:

    (i) Treynor’s index

    (ii) Sharpe’s index

    (iii) Jensen’s index

    Descriptive statistics were obtained using the Statgraphs program, the excel program and the Metastock program. The results showed that the Emerging markets funds had a better performance during the period studied.

    The result showed, in addition, that the Swedish funds outperformed the Swedish MCSI index whereas the Emerging markets funds under performed against the Emerging Markets MCSI index.

  • 290.
    Benadict Rajasegaram, Annet
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    The application of post-project reviews in events management by cultural operators2016Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Organisations have evidently shifted towards the projectification of their activities and operations across the world and across industries by which project management is not only limited to construction and engineering projects anymore. The projectification has shed light on the amount of project success and failure in which both have been noted to have a steep difference between each other. Whilst many factors have been discovered to be a trigger of failure or success one emerging subject that has been gaining attention across management institutions and organisationsis the integration of knowledge management principlesinto the closure stage of a project, by which the term post-project review awakens. Post-project reviewsreceive a lot of attention and strong suggestion from textbooks and other academic literature, however it was found that its application was not as effective as is suggested by the literature. Literature also indicated that cultural operators within the events management have progressively applied project management tools and techniques. At the same time there is debate concerning theproject management rationale, which collide with the prime principles of art. Here art presents itself as the core focus pointforcultural operators. In the light of this argument the author started researching the subject of Post-project reviews within the events management industryand found that the subject has been scarcely researched overall, in the events management sector and especially in the cultural branch, hence the author had identified a research gap. Consequently, this research intends to explore the application of post-project reviews by cultural operators within the events management industry. The study employed a qualitative research design in which semi-structured interviews were conducted across three different organisational size segments; micro, small and medium. The organisational size was determined with the amount of employees per organisation; each size segment had two representatives in which all of the respondents ran a non-profit organisation.The research revealed that medium organisations employed the most formal manner of a PPR by which PPR’s are considered on a strategic level whilst micro organisations still used a simplerecord and report principle, in which none of the recorded numbers were formally analysed. At the same time, the comprehensiveness of a PPR was very much dependent on the size of the project, which denoted on the amount of funding, and external stakeholders there was involved.

  • 291.
    Bendrich, Denise
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    Bergström, Johan
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    Impact of Asset Allocation on Insurance Companies’ Performance: A study of the European Economic Area2015Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    Insurance companies offer business and individuals the possibility to reduce the financial impact of a risk occurring by transferring it away from themselves onto someone. For taking on risk on behalf of someone else the insurance company requires a premium from the policyholder which is pooled and invested in order to meet future obligations towards the policyholder. However, the importance of the European insurance industry goes beyond economic protection of the policyholder as the industry with its EUR8.4 trillion or 58 percent of EU GDP in assets is the largest institutional investor in Europe. As the financial system has undergone dramatic transformation over time, so have the role and function of intermediaries changed. While traditional tasks like reducing transaction costs and asymmetric information became less relevant, facilitating of risk transfer and dealing with the increasing breadth and depth of financial markets are gaining more and more importance. While insurers have been able to hold illiquid asset to a larger extent arguments from the industry are made that the planned introduction of Solvency II will limit insurers and overlook their investment abilities, which is something that can affect the region’s economic development.

    The above mention aspect combined with the limited research that has been conducted on insurers’ asset allocation and the performance of it resulted in the following research question:

    Does asset allocation impact insurance company's performance?

    The question focuses on insurers within the European Union (EU) which is enlarged by the European Economic Area (EEA) and Switzerland, where performance is measured as the return on investment (ROI). To answer the research question in the best possible way, relevant theories such as Modern Portfolio Theory or Efficient Market Hypothesis are presented and discussed as well as previous research on asset allocation. Earlier studies about asset allocation policy and its power to explain the investment return came to different conclusions which can be due to variation in the interpretation of the findings or difficulties by distinguishing between asset allocation policy and active asset allocation.

    Census is used to investigate in the topic as the population of listed insurance companies within the selected region was rather small which finally came down to 42 firms due to the timeframe of 11 years. Data regarding insurer’s asset class weights in debt securities, equity, real estate, derivatives, cash and equivalent, loans and receivables and the category of others were collected. The return on investment was also collected for each year of the time period and for each insurance company. Benchmarks were constructed in order to replicate what the return of a passive investment of the same proportion would have yielded. The result was inconclusive as it was not possible to determine if asset allocation policy or active management have the greatest impact on the return on investment. This is contradicting previous research of asset allocation and performance as researchers have found that asset allocation policy explains most or all of the return.

  • 292.
    Bengtsson, Carl Oscar
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Zhang, Wei
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Factoring: Nya möjligheter eller nya konflikter?2012Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Factoringbranschen är en snabbväxande bransch som erbjuder många företag nya sätt att finansiera sitt rörelsekapital. Factoringtjänster går ut på att köpa kundfordringar från företag eller att låta företag pantsätta sina kundfordringar mot likvida medel. Factoringbranschen i Sverige, har sedan 90-talet upplevt en enorm tillväxt. Den svenska forskningen på området har dessvärre inte upplevt samma tillväxt. Vi upplevde att den finns en avsaknad av teoretisk kunskap om factoring i Sverige. Detta gav upphov till studien och dess syfte. Studiens syfte vara att, med teoretiskt etablerade modeller förklara hur situationen ser ut inom factoringbranschen. Vi önskar att förklara hur factoringverksamheten i Sverige ser ut, med hjälp av agentteorier.Vi genomförde, med en deduktiv ansats, en kvantitativ studie för att undersöka vår problemformulering. Studiens fokus utgick från ett kundperspektiv för att ge kunder till factoringföretag större förståelse om vilka effekter som factoringtjänster orsakar.Genom bidrag från aktörer inom factoringbranschen, kunde vi genomföra studien. Vi genomförde statistiska hypotestester och intervjuer med aktörer för att erhålla ett resultat. Vårt resultat visade att de valda agentteorierna, var relevanta för att förklara den rådande situationen inom factoringbranschen.Vår studie mynnade ut i ökad kunskap om vad som påverkar pris och avtal inom branschen. Informationsgapet mellan kund och factoringföretag var uppenbart och gav upphov till ökande kostnader för kunden, i form av dolda avgifter och obalanserade avtalsstruktur. Vi hoppas att utifrån kundperspektivet ge framtida kunder en bättre kunskap om vilka åtaganden som finansieringen ger upphov till.Studiens slutsats, efter observerat resultat är: Det finns agentkonflikter mellan factoringföretag och kundföretag i Sverige, främst på grund av det stora informationsgapet mellan factoringföretagen och kundföretagen. De undersökta agentteorierna är relevanta för att beskriva förhållandet mellan factoringföretag och deras kunder.

  • 293.
    Bengtsson, Cecilia
    Umeå universitet, Samhällsvetenskaplig fakultet, Handelshögskolan vid Umeå universitet.
    Att agera på förväntningsgapet mellan revisionsprofessionen och intressenter: en uppsats som behandlar ansvarsfrihet och förväntningarna på en revisors ansvar2008Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Sammanfattning

    Den första av en rad skandaler i USA och i Europa, var Enron-skandalen. Det amerikanska företaget Enron försattes i konkurs i slutet av 2001 då företaget hade dolt sina skulder och manipulerat redovisningen för att kunna ge sken av att vara ett finansiellt välmående företag. Då det uppdagades att Enrons revisionsbyrå Andersen hade förstört material för att dölja information för tillsynsmyndigheten i och med förundersökningen mot Enron var skandalen ett faktum och revisorernas roll kom alltmer i fokus.

    Skandalerna har bidragit till att allmänheten upplever att revisorerna inte levererar det de ska: att revisionen garanterar att det inte försiggår några förbiseenden eller oegentligheter i ett företags affärstransaktioner. Allmänheten förväntar sig att en revisor ska vara som en polis i granskandet av ett företags affärer och blir därför besvikna på revisionsprofessionen då en revisionsskandal uppstår. För att minska detta förväntningsgap behöver allmänhetens förväntningar på en revisors ansvar realiseras och alltså minskas samtidigt som revisionsprofessionen behöver öka sin prestation.

    Det här är ett kvalitativt arbete där materialet kommer ifrån lagtexter, akademisk revisions-, redovisnings- och marknadsföringslitteratur, kursböcker, domar från Stockholms tingsrätt samt utlåtanden från Revisorsnämnden. Diskussionerna och analysen i detta arbete har utgått såväl från intressenternas perspektiv som från revisorernas och empirin är utarbetad med ett explorativt och deskriptivt tillvägagångssätt.

    Arbetet syftar till att besvara frågeställningar angående Ansvarsfrihet, attityder om revisorns ansvar från ett flertal perspektiv samt begreppet förväntningsgap. Den teoretiska referensramen gör läsaren införstådd med den teoretiska aspekten om dessa huvudpunkter i arbetet genom att presentera information från de valda materialkällorna. I arbetets empiriska del framkommer ett flertal respondenters attityder och åsikter om en revisors ansvar bland annat och respondenterna representerar flera grupper av ett samhälles intressenter. Vidare analyseras respondenternas svar med utgångspunkt i den teoretiska referensramen där diverse tidigare studier belyser förväntningsgapet mellan revisionsprofessionen och intressenter. Slutligen mynnar analysen ut i flertalet konkreta förslag med inslag från såväl marknadsföringens som revisions- och redovisningens forskningsområde. Dessa konkreta förslag till hur förväntningsgapet kan minskas är arbetets huvudsakliga bidrag till forskningen som i nuläget är ett tämligen outforskat område.

  • 294.
    Bengtsson, Daniel
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Olsson, Fredrik
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Handelsvolymens beroende av synlighet i press: En studie av bolagen noterade på First North2014Independent thesis Advanced level (professional degree), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Problembakgrund & problemdiskussion: I dagens informationssamhälle finns det oändligt med möjligheter att nå information. Dels genom traditionell media i form av papperstidningar, men också genom webbaserade plattformar i mobiltelefonen, surfplattan och datorn. För investerare innebär detta att de dagligen möts av information om företag de äger och har ett intresse för. En stor del av den information som publiceras innehåller inte något fundamentalt värde. Enligt teori om en effektiv marknad och rationella investerare påverkas investerare inte av denna information. Inom beteendevetenskapen är detta däremot fullt tänkbart. Med en beteendevetenskaplig utgångspunkt önskar vi därmed undersöka om synligheten av bolagsnamnen i press påverkar likviditeten i deras aktier.

    Problemformulering: Påverkar synligheten av företagsnamnet i press, och i så fall hur, likviditeten i aktierna för bolagen listade på First North? Syfte: Huvudsyftet med studien är att utreda om handelsvolymen i aktierna för bolagen listade på First North påverkas av att bolagsnamnet syns i pressen. Om vi finner ett samband i huvudsyftet vill vi även som delsyfte undersöka om påverkan skiljer sig mellan tryckt och webbaserad press.

    Teori: Studien inkluderar teorin om den effektiva marknaden, bounded rationality samt behavioral finance teorier om övertro, social påverkan och flockbeteende, representativitet och familjaritet. Bounded rationality diskuterar människors verkliga beslutsfattande kontra de finansiella teoriernas uppfattning om effektiva marknader och rationella individer. Behavioral finance avser förklara investerarnas beteende. Grundtanken i teorin om övertro är att det finns investerare som överskattar sin egen förmåga. Social påverkan och flockbeteende är teorier om hur investerares beslut kan påverkas av omgivningen. Representativitet och familjaritet beskriver hur investerare tar investeringsbeslut utifrån sin känsla eller koppling till företaget.

    Metod: I utförandet av studien har en kvantitativ metod och deduktiv ansats använts. Vår studerade marknad är First North under åren 2011-2013. Urvalspopulationen består av 15 bolag listade på den svenska delen av denna. För dessa har vi samlat in data för antalet omnämnanden i tryckt och webbaserad press för årens alla dagar och finansiell information för samtliga 753 handelsdagar.

    Empiri/analys: Resultatet av undersökningen visar att handelsvolymen ökar vid ytterligare ett omnämnande av bolagen i den webbaserade pressen. Efter att ha inkluderat kontrollvariabler för bolagsstorlek, fundamentala nyheter, marknadssentiment med flera anser vi att ett orsakssamband styrkts. Studien visar att likviditeten i aktierna höjs vid ökad synlighet i webbaserad press. Utifrån detta har vi dragit slutsatsen att det finns investerare på First North vars beslutsprocess är betydligt mer invecklad än vad som antas i teori om effektiva marknader och rationella investerare. Investerarnas beteenden kan bättre förklaras av teorier inom behavioral finance.

    Slutsats: Vi anser att vi besvarat vår problemformulering och uppfyllt studiens syften. Studien har visat att likviditeten i aktierna för bolagen listade på First North påverkas av synlighet i webbaserad press.

  • 295.
    Bengtsson, Maria
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Climates of Global Competition1998Bok (Annet vitenskapelig)
  • 296.
    Bengtsson, Maria
    Umeå universitet, Samhällsvetenskapliga fakulteten, Företagsekonomi.
    Konkurrensklimat och dynamik: en studie av interaktion mellan konkurrenter1994Doktoravhandling, monografi (Annet vitenskapelig)
    Abstract [en]

     

    A partly new train of thought has emerged during the last few years, which claims that national conditions are of importance for company strength in relation to international competitors. National competition has stood out as one of the most important explanatory factors, and is seen as the catalyst or motor in dynamic industrial environments. The demands and pressures that evolve from competition between geographically proximate companies stimulate the innovativeness within the industry. Thus, the question about

    why and how dynamics of competition develop and function has not been answered in existing research.

    The main purpose of this study is therefore to

    analyse the process of competition in industries with a high degree of geographical proximity between competitors, in order to improve the understanding of the character and dynamics of competition.

    A general review of literature dealing with competition at industry, strategic group, and organisation level was compiled. The review gave two dimensions by which four types of competition were possible to distinguish,

    degree of symmetry between competitores and degree of activity in competition. To obtain an understanding for the character and dynamics of competition, it is not enough to identify different types of competition. The process through which competition is formed over time also needs to be studied. Other theoretical approaches are therefore necessary. First, the companies' competitive actions should be understood from their experience and expectations of competition. Second, the specific competitive moves that are taken by individual companies are of importance for the competition. Third, competition has to be described as a process of interaction over time.

    A case-study approach has been used for the gathering of data. Case-studies have been conducted within three industries that differ from each other with regard to competition. Competition in the Frontloader industry has been driven by two companies equal in both size and relative strength. The competitors in the Lining industry are,on the other hand, dissimilar, both in respect to relative strength and to the orientation of their business. The third industry, that of Hoisters, is characterised by the domination by one company.

    Two major results have been reached in this study. First the concept

    climate of competition has been coined to analyse and describe the character of the four types of competition. The following four climates of competition emerge from the analysis; climate of rivalling competion, of co-existing competition, of evolutionary competition and climate of revolutionary competition. The climates of competition differ with regard to the functional and psychological distance between competitors, the possibility to survey competition, and the actors' acceptance of current rules-of-play and role distribution.

    The second result of the study is a greater understanding for the dynamics within competition. By analysing the character of and change in competition over time two partly different, but interwined forces, have been detected. Competition gives rise on the one hand to different kinds of learning processes, and on the other forces competitors to innovative and creative measures.

  • 297.
    Bengtsson, Maria
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Chiambaretto, Paul
    Montpellier BS / Ecole Polytechnique.
    Fernandez, Anne-Sophie
    University of Montpellier.
    Harryson Näsholm, Malin
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    You Can’t Have It All: Assessing Small and Large Firms’ Willingness to Cooperate with Competitors for Innovation2018Konferansepaper (Fagfellevurdert)
    Abstract [en]

    We analyze partner selection decisions in coopetition for innovation. We study how much risk (related to competition) small and large firms are willing to accept to realize the potential benefits of cooperating with a competitor. We use a choice-based conjoint analysis to examine the importance of and trade-off between seven attributes associated with competitors as partners. We show that the level of competition is the most important attribute for small and large firms. SMEs are willing to partner with a competitor if that partnership can reduce costs and the time-to-market, while large firms place more value on the learning opportunities.

  • 298.
    Bengtsson, Maria
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Eriksson, Jessica
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Innovationssystem och företagskluster för regional utveckling i perifera regioner2019Inngår i: Entreprenörskap för en levande landsbygd / [ed] Karl Wennberg, Växjö: Familjen Kamprads stiftelse , 2019, s. 133-162Kapittel i bok, del av antologi (Annet (populærvitenskap, debatt, mm))
  • 299.
    Bengtsson, Maria
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.
    Eriksson, Jessica
    Umeå universitet, Samhällsvetenskapliga fakulteten, Företagsekonomi.
    Stickiness and leakiness in inter-organizationalinnovation projects2002Inngår i: Regenerated Projects: Beyond Project Management. New Perspectives on the Temporary-PermanentDilemma. Festschrift for Rolf A. Lundin. / [ed] K. Sahlin-Andersson & A. Söderholm, Malmö: Liber, 2002, s. 81-107Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 300.
    Bengtsson, Maria
    et al.
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    Eriksson, Jessica
    Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet (USBE).
    Kock, Sören
    Innovationer gynnas av både konkurrens och samarbete2008Inngår i: Marknadsorientering: Myter och möjligheter, Liber AB Malmö , 2008, s. 239-256Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [sv]

    De myter som diskuteras i detta kapitel är att antingen konkurrens eller samarbete utgör det bästa receptet för att stödja innovationsprocesser.

    En orsak till att myterna fått så stor genomslagskraft är att konkurrens och samarbete sällan diskuteras kopplat till vad somutgör innovativa processer, nämligen förmogan att utforska och exploatera nya idéer. Det är därför viktigt att man avfärdar de båda myterna och istället inser att konkurrens och samarbete pågår samtidigt, så kallad coopetition.

    Både konkurrens och samarbete kan stimulera och försvåra innovativa processer om än på olika sätt under olika delar av den innovativa processen. I kapitlet visas med hjälp av några praktiska exempel hur olika kombinationer av konkurrens och samarbete stimulerar förmågan att utforska respektive exploatera nya idéer.

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