liu.seSearch for publications in DiVA
Change search
Refine search result
45678910 301 - 350 of 1403
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 301.
    Coldwell, David
    et al.
    University of the Witwatersrand, Johannesburg, Gauteng, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    International Research Collaboration: The Meaning of Reflexive Processes in Scientific Communities of Practice2014In: Proceedings of the 28th Annual Conference of the British Academy of Management / [ed] British Academy of Management, 2014Conference paper (Refereed)
    Abstract [en]

    The paper describes a multidisciplinary international collaborative academic research group. The study is cross sectional and adopts a mixed methods approach. It contributes to the literature by describing and analyzing reflexive processes’ costs and benefits in international collaborative research in generating and disseminating knowledge against a background of increasing globalization. The study suggests that research capabilities can be enhanced through research collaboration, although specific challenges with such an approach are evident.

  • 302.
    Coldwell, David
    et al.
    University of the Witwatersrand, Johannesburg, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Learning organizations without borders?: A cross-cultural study of university HR practitioners' perceptions of the salience of Senge's five disciplines in effective work outcomes2012In: International Journal of Cross Cultural Management, ISSN 1470-5958, E-ISSN 1741-2838, Vol. 12, no 1, p. 101-114Article in journal (Refereed)
    Abstract [en]

    The learning organization has been put forward as an effective way of conflict management through the adoption of the disciplines of personal mastery, mental models, team learning, systems thinking and shared vision (O’Keefe and Stewart, 2004; Fisher-Yoshida, 2005), but this depends to a large extent on the transferability of the concept cross-culturally (Fisher-Yoshida, 2005). This paper investigates the transferability of the learning organization concept in British, German and South African contexts with a sample of university-based human resource (HR) management employees. Specifically, the paper investigates the comparative importance of Senge’s (1990) learning organization disciplines in generating effective work outcomes among HR employees in three different national cultural contexts. It is suggested that the importance of the learning disciplines in different countries may be influenced by prevailing cultural differences. The study interrogates the notion that the model provides a globally relevant tool for general applications in effective workoutcomes. A survey was conducted utilizing HR practitioners employed by three separate universities in three countries (the United Kingdom, South Africa and Germany). Specific measuring instruments were constructed to operationalize Senge’s (1990) model. Results suggest influences of national culture on emphases put on specific aspects of the five disciplines in effective work outcomes.

  • 303.
    Coldwell, David
    et al.
    School of Economic and Business Sciences, University of the Witwatersrand, Johannesburg, South Africa.
    Papageorgiou, Elena
    School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa.
    Callaghan, Chris
    School of Economic & Business Sciences, University of the Witwatersrand, Johannesburg, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Otto Schott Institute of Materials Research,Department of Metallic Materials, Friedrich-Schiller-University of Jena, Germany.
    Academic citizenship and wellbeing: An exploratory cross-cultural study of South African and Swedish academic perceptions2016In: South African Journal of Higher Education, ISSN 1011-3487, E-ISSN 1753-5913, Vol. 30, no 1, p. 80-105Article in journal (Refereed)
    Abstract [en]

    Academic citizenship is, conceptually speaking, closely related to organisational citizenship behaviour, as both concepts can be regarded as consisting essentially of personal co-worker and organisational support behaviours. Academics across the world operate in widely divergent settings in different socioeconomic and political situations and higher education environments. Such differing circumstances might be expected to have a bearing on the priorities that academics face in different countries and the ways academic citizenship is understood. This paper uses a mixed methods approach to analyse perceptions of academic citizenship and employee well-being in one Swedish and one South African university which operate in starkly different socioeconomic circumstances. The findings of the exploratory study suggest that despite wide-ranging differences in socioeconomic environments between the two countries, there is a high degree of common understanding of the form and substance of academic citizenship and its bearing on well-being. Key words Academic citizenship, organisational citizenship behaviour, South African and Swedish universities, well-being

  • 304.
    Collin, Sven-Olof
    et al.
    Linnéuniversitetet.
    Ahlberg, Jenny
    Linnéuniversitetet.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Berg, Karin
    Linnéuniversitetet.
    Karlsson, Amelie
    Linnéuniversitetet.
    The auditor as consigliere in family firms2014Conference paper (Refereed)
  • 305.
    Collin, Sven-Olof
    et al.
    Department of Business Administration and Work Science, Kristianstad University and Linnæus University, Kristianstad, Sweden.
    Mattias, Haraldsson
    Department of Business Administration, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Veronica, Blank
    Department of Business Administration and Work Science, Kristianstad University, Kristianstad, Sweden.
    Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

    With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

  • 306.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Internationalisation of Corporate Governance Mechanisms and its Performance Effects2008Conference paper (Other academic)
  • 307.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Mechanisms of Corporate Governance Going International: Outlining a Theory and an Initial Test of the Performance Effects2008Conference paper (Other academic)
  • 308.
    Collin, Sven-Olof Yrjö
    et al.
    Skånes fria högskola, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Stora brister i lärarnas akademiska kompetens2019In: Svenska Dagbladet, ISSN 1101-2412Article in journal (Other (popular science, discussion, etc.))
  • 309.
    Cornelßen, André
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Versaevel, Camille
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    The Mystery at the Crossroad of Brand Authenticity and Firm Growth2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    BACKGROUND

    Exploring, on the one hand, the literature stream of authenticity and brand authenticity, and on the other hand, that of firm growth, to further connect the two phenomena.

    AIM

    Researching whether firms can achieve both above-average industry growth and brandauthenticity

    METHODOLOGY

    The study entails 21 firms evolving in three industries (beer, cosmetic and food-processing). Brand authenticity is measured through a consumer survey, while growth is measured through a comparison of financial numbers in an official database (Amadeus).

    FINDINGS

    Companies can achieve both above-average industry growth rate and brand authenticity

  • 310.
    Costa Pinto, Eric
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Eklund, Emil
    Linköping University, Department of Management and Engineering, Business Administration.
    Kvalitet i Gymnasieskolan: Ett ServQual- och Totalkvalitetsperspektiv på gymnasieskolan2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Vi vill genom vår studie analysera de undersökningar som utförts av Linköpings kommun och Skolverket med hjälp av ServQual – modellen och Grönroos totalkvalitetsmodell som båda mäter kvalitet. Vi vill även jämföra de båda kvalitetsundersökningarnas syn på kvalitet samt hur de ser på eleven ur ett kundperspektiv. Vi vill studera om undersökningarna mäter totalkvalitet eller om de likt vi tror snarare mäter teknisk kvalitet.

    Frågeställningar:

    • Är synen på vad som är kvalitet liknande mellan Skolverkets undersökningar och Linköping kommuns undersökningar?
    • Motsvarar kvalitetsbilden/bilderna den som beskrivs i EUPAN – rapporten dvs. ServQual samt den totalkvalitetsbild som Grönroos presenterar?
    • Vad finns det för möjligheter för kunden att utvärdera tjänsten gymnasieutbildning och är denna utvärdering relevant för kunden?

    Teori: Inom tjänstemarknadsföring finns många teorier avseende kvalitetsmätning. Vi har tagit fasta på två av dessa, ServQual –metoden och Totalkvalitetsmodellen.

    Emperi: Studien grundar sig på sekundärempiri i form av kvalitetsundersökningar hämtade från Linköpings kommun samt Skolverket.

    Resultat: Vi finner i våra resultat en ringa koppling mellan berörda teorier och tidigare genomförda undersökningar. Vi upplever att uppfattningen av kvalitet är liknande mellan båda undersökningarna, men att denna stämmer dåligt överrens med vad som presenteras i ServQual respektive totalkvalitetsmodellen. En stor anledning till detta är att eleven, i motsats till vår syn, inte definieras som kund i tjänstesituationen

  • 311.
    Cretu, Paula Madalina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Puentes Alvarez, Jonathan
    Linköping University, Department of Management and Engineering, Business Administration.
    Managing Organizational Crises in the Light of Political Unrest: The "Gulf Agency Company" Egypt Case2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The field of crisis management has been researched extensively in the last two decades, with a focus on man-made organizational crises in large corporations (Mitroff et al., 2001; Pearson et al., 1993; Weick, 1988). Crises, as phenomena, are very complex events with a low probability of occurrence (Pearson et al., 1998), which subsume multiple layers in their construction causes and manifestation. In the recent years, the number of crises has increased dramatically, with either natural, technological or human causes and each of us can name at least a few dozen examples. Crises are no longer an aberrant, rare, random, or peripheral feature of today’s society. They are built into the very fabric and fiber of modern societies" (Mitroff et al., 2001, p.5).

    Aim: The purpose of the present research paper is to enhance the understanding of the importance of crisis management for organizations, where the crisis can be triggered by a political unrest situation. Our empirical study will address the issues of how the Gulf Agency Company Egypt team identified, responded and learned from the organizational crisis they were faced with, due to protests against the formal regime of Hosni Mubarak, in the beginning of 2011.

    Methodology: The goal of our research paper is firstly using existing theory and previous knowledge which will serve as the bricks of our academic construction. Further on, the GAC Egypt case study will be the principal empirical tool that will support and prove or contrast the theoretical roots. In this way, we plan to make use of already existing theory, while in return bringing our own contribution by our results and empirical findings.

    Completion and results: Our results entail that there are numerous gaps between what the literature on crisis management presents and the organizational procedures in GAC Egypt. In this respect, our findings lead us to notice the absence of an official crisis management plan, minimal perception of credible early signals, weak top management support correlated with a high degree of employee empowerment, as well as the learning outcomes for the organization.

  • 312.
    Crona, Clara
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jevinger, Alexandra
    Efter appliceringen av importerade styrformer: En flerfallsstudie om hur sjuksköterskor på svenska offentliga sjukhus upplever sin arbetssituation2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: During the 1980’s, New Public Management was introduced as a new way of regulating the public sector, by managing more in line with private sector activities. Previous studies have primarily focused on the implementation and application of these control forms, but how this has affected the employees have so far been hard to ascertain. On this basis there is a need to investigate further how public sector employees experience their current working situation, with the main focus on aspects linked to motivation and psychosocial work environment.

    Purpose: The purpose of this study is to generate an understanding of how nurses at Swedish public hospitals perceive their current working situation.

    Methodology: This is a qualitative multiple case study using the scientific perspective of phenomenology. The study is based on an inductive approach and six semi-structured interviews have been used to collect data. The empirical data has been analysed through a phenomenological analysis.

    Conclusion: This study demonstrates a complex view of the nurses’ perception of their working situation, where participation and unity with colleagues lead to a positive perception of the psychosocial work environment. The negative perception of the psychosocial work environment is mainly related to reduced control within the working situation. The study also shows that both inner and outer motivators motivate the nurses, which indicates a contradiction to parts of previous motivation theories regarding public sector employees.

  • 313.
    Cullhed, Jakob
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Olsson, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    The Gladiators of the OMXSPI: What are the key drivers trailing the durable performance?2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problem: The impact on the stock market of macroeconomic factors have been analyzed in several earlier studies. These are forces constantly changing and thereby they contribute to changing the supply and demand of stocks. The fact that macroeconomic variables have affected the top performing stocks of the OMXSPI during 2004 – 2018, in terms of performance, plays an important part of the study. Different authors have recognized different factors to affect the stock price development and there has not yet been established an explanation of the determinants of stock prices.

    Purpose: The purpose of the study was to identify the stocks that continuously have had a development superior to the OMXSPI, and therefore have contributed the most to the development of the OMXSPI during 2004 – 2018. Moreover, the study analyzes the drivers that have contributed to the performance of these stocks. Furthermore, the study clarifies which factors that have contributed to the development of the P/E and the EV/EBITDA of the top performers.

    Methodology: The study followed a quantitative and deductive approach. The Swedish stock market was analyzed with a focus on the OMXSPI were the top performing stocks of this index were identified through a screening process. Moreover, the top performers were put against the OMXSPI in different time periods to compare the performance. Furthermore, multiples of these top performers and the sectors which they trade in were calculated in order to compare the multiples to each other, with the purpose of analyzing them relative to each other in different time periods.

    Conclusion: From the findings it could be established very similar patterns between the top performers and the OMXSPI. The difference mainly being that the top performers in every sequence experienced a superior development than the OMXSPI, but also greater declines during short sequences. Moreover, the tables displayed remarkable returns of the top performers and the aggregated top performers traded at premium levels in all analyzed time periods.

  • 314.
    Custovic, Azra
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ojdanic, Anna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Shcherbinin, Denis
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisionskostnad i kommunala och privata bolag: En studie av faktorer som påverkar revisionskostnadens storlek i kommunala och privata fastighetsbolag i Sverige2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction

    There are several studies that examine variables that affect the audit fee in listed companies, private companies and municipalities. We have not found any studies examining the variables that affect the audit fee in municipal companies, justifying the need for such a study.

    Purpose

    The purpose of the study is to explain audit fees in municipal and private companies

    Method

    As a result of the study being based on a deductive approach, hypotheses have been derived using existing theories and previous research. A cross-sectional study has been performed to reflect the ratio at a given time. Quantitative data has been collected as secondary data. This has been complemented with qualitative data collected through interviews.

    Conclusion

    A relationship has been established between audit fees and a number of explanatory variables. Sector, size of the company, complexity, choice of audit firm and knowledge spillover affects the audit fee.

  • 315.
    Custovic, Haris
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Linderoth, Måns
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ägarstrukturens påverkan på earnings quality2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: Prior research, mainly based in USA and Asia, has shown a relationship between ownership structure and earnings quality. Low earnings quality might result in inefficient resource allocation, lower economic growth and unintended wealth transfers. Following these issues, and due to the fact that the Swedish institutional setting differs from other countries, there is a need to explain the relationship in a Swedish context.

    Purpose: The purpose of this study is to explain how different ownership structures affect earnings quality.

    Method: This study is based on a deductive approach where the hypotheses have been deducted from agency theory, alignment effect, entrenchment effect and active monitoring hypothesis. The quantitative data consists of secondary data, namely annual reports. The study has been conducted with a cross-sectional design.

    Conclusion: The results show a positive relationship between foreign ownership and earnings quality. The result can be explained with agency theory’s type I-problem. Other ownership structures show no significant relationship.

  • 316.
    Cvijetic, Marijana
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jönsson, Emma
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Det tudelade belöningssystemet: Dess utformning och påverkan på en konsults motivation2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A consultant can be employed by a consulting company, but at the same time another party can hire a consultant to receive help with a specific project or to get advice. Previous research within the field of management control shows that an individual should be controlled by only one manager, because otherwise an insecurity can arise within the individual, where unclear expectations can reduce the motivation of an individual. However, for a consultant it is difficult to be controlled by only one manager. The reason for this is that a customer company can act as a manager and supervise a consultant, while it is important for managers of a consulting company to motivate the consultant since managers can affect the work environment. Since an individual’s behavior can be controlled by rewards, both the manager of the consulting company and the manager of a customer company can control and motivate a consultant by using rewards. Therefore, the opportunity for a consultant to be exposed by a bisectional reward system arises, that is, rewards from the consulting company and rewards from the customer company. This means that there is a risk that an insecurity arises within the consultant. A bisectional reward system should be studied in order to spread knowledge about how the motivation of an individual who is controlled by a bisectional reward system, is affected by a bisectional reward system and about how the system can be designed in order to enhance the motivation of the individual.

  • 317.
    Cyvoct, Alexandra
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fathi, Shirin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Artificial Intelligence in Business-to-Business Sales Processes: The impact on the sales representatives and management implications2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The sales representatives in B2B companies are experiencing several changes in their environment, which have already altered their performed activities. In order to meet the new customer needs, Artificial Intelligence (AI) provides an effective usage of the large amount of complex data that is available, defined as Big Data. AI is developing intelligence that is human-like and is expected to impact occupational roles while threating to automate tasks typically performed by humans. Previous technologies have already impacted sales representatives in the performance of their sales activities; however, it is still uncertain how AI will impact and benefit them. Previous empirical findings and the lack of studies centered on the individual impact of AI confirm the need for more academic reports.

    Purpose: The aim of this research is to explore how the implementation of Artificial Intelligence and usage of Big Data in Business-to-Business selling processes are impacting sales representatives, in term of performed activities. Further, the aim is also to explore the management of individuals during the implementation of AI.

    Methodology: This qualitative study is based on a realistic perspective with an inductive research approach. The empirical data has been collected through semi structured interviews with six AI-providers and two consulting firms that have proven experiences in working with AI and sales in B2B companies.

    Conclusion: AI is characterized by its adapting capability as well as its ability to process and combine a large amount of real-time, online and historical data. As a result, the selling process is constantly provided with more accurate, faster and original insights. Through the analytical capacity of AI, the sales representatives are gaining extensive knowledge about the customer and the external world. Also, AI simplifies the creation and maintenance of long- lasting customer relationships by providing specific and valuable content. Administrative tasks and non-sales activities can also become automated through the usage of AI, which enables sales representatives to focus on their core tasks, for instance relationship building and value-adding activities. The threat of automation and elimination of jobs should be redefined into the possibility to augment human capabilities. By adopting this approach, the importance of the human-machine collaboration is strongly emphasized. In order to increase the willingness for changing working procedures at individual levels, the communication during the process of change should be centered on creating a positive perception and understanding of AI. It is also important to create trust for AI and promote a data-driven culture in order to ensure the systematic usage of the system.

  • 318.
    Dahl, Daniel
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Nordström, Michaela
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Varumärkeskommunikation och positionering med en begränsad marknadsföringsbudget: Marknadsföring med små medel i ett bilpoolsföretag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This Thesis deals with the two concepts branding and position, more precisely how companies with a small marketing budget needs to work with these two concepts. The purpose of this thesis is to understand how these companies are able to assert a position  on their specific market. The thesis treats theories and empirical data to be  able to answer the purposes of the thesis and for the authors to be able to give recommendations of how companies in this situation can improve their marketing strategies. To be able to give these recommendations a more in depth study had been made of a carsharing company, Sunfleet. This to be able to se how a specific company works with branding and positioning as well as what can be improved. The authors have given recommendations on how improvements can be done.

  • 319.
    Dahlander, Lina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hultkrantz, Tove
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Råd från en robot?: En komparativ studie av storbankers och nischaktörers utformning av finansiell rådgivning2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: As a result of regulations, internationalization and technical development major changes in the financial sector have occurred which have impacted financial institutions. New digital players, fintechs and niche banks, have introduced alternatives to traditional financial advisory. The new digital and self-directed financial advice which is based on algorithms is called robotic-advice. This poses challenges to older and established banks, which have had a strong market position in the past. The changes in society and competition from new innovative players creates a complex challenge which is likely to be of great importance for financial institutions in the future. Therefore, it is of interest to investigate how different companies in the financial sector are responding to the change of financial advisory.

    Aim: The aim of the study is to analyze how different financial institutions design financial advisory in the light of digitalization and automatization.

    Methodology: The study is designed in accordance with a qualitative research strategy. Empirical data have been collected from respondents divided into two different groups, major banks and niche players in Sweden. The study consists of six semi- structured interviews.

    Conclusion: The findings in the study indicate differences and similarities in the major banks and niche players offers of financial advisory. The traditional financial companies, such as the major banks and Söderberg & Partners, offer personal financial advisory and emphasizes the expertise of advisors as a competitive advantage. Digital niche-players offers alternatives to traditional financial advisory that are digital and self-directed and their competitive advantage is their simplicity and transparency. The financial advisory is not affected by the players age and size, but rather the companies’ attitudes towards the development of digitalization and what they consider financial advisory should include. Furthermore, the development of financial advisory is affected by current regulations, however, new regulations will facilitate for digital and innovative niche players. Therefore, the competition will increase and it is essential for the established banks to review their strategies and offers of financial advisory to maintain their market position.

  • 320.
    Dahlgren, Jörgen
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Soderlund, Jonas
    BI Norwegian School of Management, Oslo, Norway.
    Modes and mechanisms of control in Multi-Project Organisations: the R&D case2010In: International Journal of Technology Management, ISSN 0267-5730, E-ISSN 1741-5276, Vol. 50, no 1, p. 1-22Article in journal (Refereed)
    Abstract [en]

    There is a widespread acceptance that organising by projects is on the increase. In previous research on the management of projects, the majority of studies have adopted project-centric approaches, downplaying organisation- or company-wide matters even in firms whose performance largely depends on the combined success of multiple projects. In this paper, we focus on the problem of management control and specifically the control modes and control mechanisms used by management in project-intensive Randamp;D units. On the basis of a multiple case study of four Randamp;D units, we suggest a typology of four different kinds of multi-project situations. The typology is based on two dimensions, dependency between projects and project uncertainty. The typology is used to explain differences in management control modes and mechanisms between the firms in our study.

  • 321.
    Dalhäll, Caroline
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Wass, Cecilia
    Linköping University, Department of Management and Engineering, Business Administration.
    Bankernas kreditprocess för privatpersoner: En studie om/hur Baselregelverket och andra regelverk har påverkat kreditprocessen2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The crisis of the 1990s and today’s financial crisis have similar origin, which can be derived from over-generous lending. As a consequence, big credit losses appeared in the majority of the banks. To increase the risk awareness among the banks and to stabilize the financial economy there are authorities and committees that supervise and regulate the activity of the banks.   

    Aim: The aim of the study was to investigate if, and if so how, the credit process to private individuals has changed over the years. We also wanted to study if the regulations of Basel and other regulations have made an impact on banks’ ways of handling credits.

    Process: To reach the aim of the study, we have been carrying out semi-structured interviews with employees at the four big Swedish banks and also with one senior analyst at Finansinspektionen. The collected empirical data was then analyzed using existing theory in the subject.

    Findings: The majority of the banks have changed their credit process since the 1990s and gone from mortgage with focus on pawn to using mortgage with focus on cash flows. Therefore, the ability of repayment has been even more important. The banks applies that they have been more restrictive about granting loans over 85 per cent of the real estate’s value due to the introduction of the “bolånetak”. The risk taking among banks has also changed since the 1990s, with the exception of Handelsbanken who during the 1990s already focused on credits with high quality. The credit process and the banks’ ways of working are now done with more strictness. In general, private individuals have met more difficulty while applying for a credit now since the credit process is more thorough, simultaneously with higher demand for down payment and amortization.

  • 322.
    Dalros Sköld, Frida
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Wennström, Klara
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ständiga förbättringar ett fortsatt lärande: En fallstudie vid Saab Dynamics2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Continuous improvement and organisational learning both aim to improve and develop an organisation’s processes. Within the field of continuous improvement the focus is often on systematic methods whilst in organisational learning the focus is mainly holistic when looking at an organisation. Although both research areas differ in many ways there are clear similarities concerning what are influential factors inducing the output regarding both strategies. This aroused our interest and we wanted to explore this fact further.

    Aim: This study aims to understand the influential factors that exist regarding continuous improvement as a strategy in businesses and organisational learning, as well as discovering where there are common denominators.

    Method: The study has a qualitative approach and is based on interviews and observations collected at Saab Dynamics as well as a literature review of existing research and theories.

    Result: The result from this study is shown in two models: a theory developed model that maps the common denominators regarding influential factors on the organisational-, group- and individual level as well as a revised model with focus on the factors we have found empirically. Influential factors include policy communication, managerial presence, group dynamics and understanding. A condition and a critical variable in this is time.

  • 323.
    Daneli, Alicia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Nordenö, Anton
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kayar, Efraim
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    "Är vi kreditvärdiga?": Hur svenska banktjänstemän fattar kreditbeslut utifrån struktur och professionella bedömningar2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction Loan and credit is an essential part of today’s economy, both in term of private individuals and corporates. If the banks are too restrictive for corporate credit, the economic growth risks being affected. Furthermore, the banks are considered to be less willing to take risk. This is a problematic trend and the fact is that corporates cannot be sure that they get an objective assessment of their credit application. Thus, a creditors’ reasoning in their assessment plays a crucial role in a credit application. The bank´s structural guidelines that creditors must relate to also affect how the bank officials make credit decisions.

    Purpose: The aim of the study is to explore the bank official's credit assessment and its anchoring in the bank's structure versus the official's professional judgement.

    Method: The study is conducted with a deductive approach and qualitative method. The empirical collection is based on semi-structured interviews.

    Conclusion: The result of the study show that creditors have a considerable amount of space when it comes to the individual assessment of a credit applicant. Where the bank’s assistive tools end, a clear individual assessment begins, about how to choose to continue ahead. It becomes clear that the 5C model was a large part of the credit assessment of all respondents. The most important component of the five Cs is the capacity of repayment, as it is the one that generates revenue for the bank. What we consider to be the most interesting were how much all respondents emphasized the importance of the personal meeting and its impact on the credit decision.

  • 324.
    Danielsson Piazze, Jessica
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Abelsson, Fanny
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Riskhantering och styrningsaspekter vid tidsrelaterade orderförändringar i företag som levererar till projekt2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Uncertainty and risk are often present during construction projects, which can create problems for several parties involved in the process. This could amount to an order change in terms of delivery time. When it is of importance to satisfy the needs of the client concerning correct delivery time, the delay in a construction project can mean that the supplier of the project has to delay its products to achieve customer satisfaction. This draws attention towards the organizations internal behavior and flexibility among its employees to manage the risks that occurs. To make employees act in a way that is in the organizations best interest, management control systems can be used. By applying risk management on companies that deliver to a construction project, uncertainty can be acknowledged and described as well as highlight the difficulties this can create for employees.

    Aim: The aim of the study is to describe and partly chart uncertainty in regard of delivery time, and the management of it concerning customer specific deliveries with special attention to the interaction between different departments.

    Methodology: By using a qualitative method the study wants to, with the help of a multiple case study, compare how two companies manage uncertainty that occurs during customer specific deliveries. This was carried out by interviewing departments concerned with time related order changes at both companies.

    Conclusion: The study concludes that companies delivering to projects are exposed to predictable uncertainty and can handle this by either focus on following established rules or customer satisfaction. Following rules means that there is a predetermined answer on how to handle the uncertainty within the company. Customer satisfaction, on the other hand, means that results control and making the employees feel motivated is in focus. This means that risk management and management control systems are working together to manage uncertainty.

    Keywords: uncertainty, risk management, management control system, time related order changes, delivery

  • 325.
    Daver, Joel
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Loberg, Vanessa
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kooperationens förvaltare: Ett kooperativt perspektiv av agentproblematiken2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Despite its significant presence in today’s society, co-operative businesses still lack well-defined guidelines on how to manage their organizations. Challenges arise because co-operatives, i.e. member-owned organizations, differ in a number of ways compared to other forms of businesses. Still, however, they have to rely on frameworks and theories adapted to other types of organizations. Challenges may develop since it appears as though established management frameworks in many cases are insufficient and difficult to adjust to the objectives that characterize co-operative businesses, which argues for the need of a co-operatively adapted governance framework.

    There has been an absence of studies in previous research explaining how agency issues arise, and how the entailing challenges are managed in a co-operative context. At the same time, with the aforementioned lack of governance frameworks, it is nevertheless a challenge for co-operatives to achieve goal congruence between the organization’s various parties, where the size and structure of the organization also play decisive roles.

    Purpose: The main purpose of this study is to provide an empirical, as well as a theoretical, contribution to raise the awareness in regards to the Principal-agent problem and its entailing challenges in the context of consumer co-operatives. Furthermore, the purpose is also to investigate how high goal congruence can be achieved in member-owned businesses, without overlooking the interests of the members.

    Method: The study was carried out as a qualitative case study of the organization Kooperativa Förbundet, using an iterative approach. The collection of data has been attained through semi-structured interviews, in which the interviews were designed in accordance with the theoretical reference framework.

    Conclusions: The Principal-agent problems that arise within co-operatives are primarily of a Stewardship nature. However, our empirical research has highlighted challenges that Stewardship theory previously has not paid any attention to, including those that arise whenhigh levels of trust between the Board of Directors and the Management team lessens the need for follow-ups and evaluations. These challenging issues have resulted in an implementation of control systems, which usually are associated with the contrasting Agency theory, rather than with Stewardship theory. Nevertheless, the introduction of control systems must be done vigilantly, according to Stewardship theory, considering the consequences that may develop, which harmfully may affect the favorable stewardship behavior.

    The results from our analysis reveal a high level of goal congruence within the co-operation, owing to a mutual stewardship perspective between the Board of Directors and the Management team. Our research identified a consensus among the respondents in terms of values, and a collective willingness to comply with the co-operative principles. Furthermore, goal congruence is achieved through openness, transparency, justifiable decision-making processes, as well as a continuous dialogue between all parties within the organization. In addition, it was made clear that a high level of goal congruence, other things being equal, does not lead to a successful business. A strong implementing power is also required in order to reach the common goals. The case study conducted demonstrated an insufficient implementation power which is influenced, amongst other things, by the size of the co-operative which represents an aggravating effect on the business as a whole. Additionally, the co-operative would more easily benefit from its high levels of goal congruence if there had been a greater homogeneity between the member associations, both in terms of size and business activity.

    Research contribution: The study has contributed to an increased understanding of the Principal-agent issues that unfold in co-operative organizations, and how goal congruence is achieved in member-owned businesses. In addition, the study presents two theoretical contributions. The first one is linked to Stewardship theory, and identifies weaknesses that the theory has not been able to explain, and that these weaknesses are combated with measures more commonly found within Agency theory. The second theoretical contribution disputes previous research made on co-operatives, since we consider that internally acquired expertise should be an alternative to the externally recruited expertise.

  • 326.
    David, Emily
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Brorsson, Simon
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Partnerstrukturens påverkan på försäljningen av Non-Audit Services: En explorativ studie om hur Big Four-byråernas partnerstruktur påverkar försäljningen av NAS till bolag noterade på Stockholmsbörsen2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    IntroductionThere has been an evolution away from the founding values of the audit industry, which centered on professional values and judgements toward profit-minded commercial interests. High sales of NAS has been implied to be a factor that make auditors prominently conspicuous on their path to becoming a partner. We are exploring the possibility that a competitive environment affect sales of NAS, which has been suggested to impact the way the auditor works. NAS is a current topic that recently was regulated by the EU, which is a motivating factor for this study.

    PurposeThe purpose of this study is to explore how the audit firms’ partnership structure impacts Non-Audit Services. 

    MethodThis study has a quantitative research strategy and a deductive research approach that is exploratory in nature. Data from the Swedish listed firms and audit firms have been collected for two years through document studies and have been analyzed with an OLS-regression. NAS was measured as the natural logarithm of the listed firms’ cost to the audit firm beyond the statutory audit costs. 

    ConclusionOur study shows inconsistent results. In 2014 we found that an increased competition for the partnership leads to a decrease in sales of NAS, while in 2009, no correlation was found. The results in 2014 can be explained by the Tournament Theory, whereas the employee’s motivation and accomplishments may decrease if there is high competition within the firm. A lack of correlation in 2009, suggests a professionalism among the auditors that is in accordance with the auditing profession. 

  • 327.
    Davidson, Catrin
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Nimanthi Abeysekera, Denum
    Linköping University, Department of Management and Engineering, Business Administration.
    The good and the gratis: A value aspect on free goods and services2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Thanks to the Internet, the consumers have access to a world of information and can easily compare the goods and services of one supplier to the other, and so be a part of the value creating process. Price is still key, but since producers are already pushing their costs to the limit, what Chris Anderson calls the “race to the bottom” they have to compete in other manners, meaning they have to dive deeper than lowest of prices. However these free goods and services must have a value even though they do not have a price tag attached. The respondents found two types of value, social/collective value and individual/emotional value and this also induces that value is relative. People are making choices to consume a good or service he or she has to prioritize these resources among the available time, money and even space, thus this prioritization is made even when the good is free. The price-quality relationship is prevailing, but not in the fields where distribution and replication is free.

  • 328.
    Davidsson, Emelie
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Larsson, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hållbarhetsrapporten som styrmedel: Hur företag kan styra sina medarbetare mot miljömässig hållbarhet2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: According to a report from Svensk Handel (2015) consumers requirements on swedish companies’ sustainability work increases. The first of December 2016 a new law about sustainability reporting came into force (Årsredovisningslagen, SFS 1995:1554). The law requires big companies to execute a sustainability report to show what the company does for social and environmental sustainability.

    Purpose: The purpose with this study is to contribute with understanding about how companies can use their sustainability report as a strategic management control tool to motivate co-workers to work for a more sustainable organisation.

    Research method: The study is based on a hermeneutical perspective and an abductive approach. A qualitative method has been used together with a case-study at IKEA Linköping and nine semistructured interviews with managers at the store, the sustainability coordinator and co-workers at the operating level.

    Conclusion: The sustainability report can be used as a document for information to make the co-workers aware of the environmental sustainability work the company does, but also to make environmental sustainability to a core value within the organisation. Pride of the company’s work makes the co-workers motivated to work more with environmental sustainability. Use the sustainability report as a main source for information and make the information relevant for the co-workers to avoid information overload. Involve the coworkers and use the global goals in the sustainability report to set targets that are relevant for the local business.

  • 329.
    Davidsson, Isabelle
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Lilja, Olivia
    Linköping University, Department of Management and Engineering, Economics.
    Basel III och den lokala kreditgivningen till små- och medelstora företag – En institutionell analys av hur kreditrelationens transaktionskostnader förändras2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    After the recent global financial crisis, Basel III was presented with the aim to limit financial risk-taking in the banking industry. Basel III requires stricter capital requirements for banks, which might affect the granting of credit. Small and medium-sized enterprises (SME) that usually depend on external credit might be adversely affected by a more restrictive lending. Historically, the relationship between the bank and the SME acted as a source of information in the credit assessment and the relationship has been characterized by an interdependent relationship where geographical proximity has been essential.

    The aim of the study is to analyze how the implementation of Basel III affects local lending to SMEs. The study also analyzes Basel III's impact on the credit relationship between the local bank and SMEs. The analysis is carried out on the basis of institutional theory with a particular focus on transaction cost theory. In order to achieve the aim of the study a qualitative approach through semi-structured interviews is applied, to enable analysis of how the credit relationship’s transaction costs are changing. The study shows that the interdependence between the bank and the SME is no longer of importance as technological development has enabled funding beyond the local context.  The empirical data indicates that after the implementation of Basel III, the banks are price differentiating between SMEs to a greater extent than before. The study shows that the Basel III entails negative consequences for lending to SMEs and credit relationship between the bank and the SME has changed.

  • 330.
    Davidsson, Sara
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Vingeskog, Elin
    Linköping University, Department of Management and Engineering, Business Administration.
    Förändringar i varumärkeskoncept: En studie av SVT:s förändringsarbete2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att analysera hur SVT jobbar med och använder sig av förändringar i koncept och om detta i sin tur påverkar varumärket. Vi vill se till det unika i SVT:s situation i och med deras public serviceuppdrag och om detta påverkar arbetet med programmen. Vi ämnar studera detta genom två av SVT:s mest populära program, för att se om vi kan se dem som varumärken och vad som förändrats efter att framträdande attribut har bytts ut.

    Vi har i denna studie sett till vad ett varumärke är, vilka beståndsdelar ett varumärke har enligt Aaker (2002). Vi ser till hur förändringar av ett varumärke kan gå till utifrån Kapferers (2004) modell samt teoretikers ord om icke- kommersiella organisationers svårigheter.

    Empirin är hämtad från tre olika intervjuer, den första med varumärkesansvarig på SVT, den andra med På spårets producent och den tredje Så ska det låtas projektledare. Vi har även sett till den information SVT ger ut via sin hemsida och sina public servicerapporter.

    Vid förändringar ser vi att de båda programmen förändrar med en viss försiktighet och verkar för att behålla programmens kärna. Vidare menar vi att public service-uppdraget påverkar programmen och det arbete som läggs ner på dem. Detta till trots, framhåller båda respondenterna att de vill bli det självklara valet på fredagskvällen och verkar vara mer engagerade i att konkurrera ut de kommersiella kanalerna än att verkaför folkbildning. Vi anser på grund av detta att trots att de gärna framhåller public service som en ständigt påverkande faktor i allt vad de gör, att det inte har en alltför stor effekt på våra två valda program.

  • 331.
    de Luca, Vanessa
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Rhan, Jacob
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Sökmotoranvändares annonsmedvetenhet och attityd mot organiskaoch betalda sökresultat: En kvantitativ studie om hur sökmotoranvändares attityd påverkas av annonsmedvetenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to examine if there is a relationship between search engine users advertising awareness and attitude towards organic- and/or paid search results.

    Hypothesis: H1: The attitude toward Google´s paid search results is significantly more negative for search engine users who successfully identify more than 75% of Google´s paid search results on the results page compared to search engine users who successfully identified less than 75% of Google´s paid search results on the search results page. H2: The attitude toward Google´s organic search results is significantly more negative for search engine users who successfully identify more than 75% of Google´s paid search results on the search results page compared to search engine users who successfully identified less than 75% of Google´s paid search results on the search results page.

    Methodology: The study is based on the positivist research paradigm and has a quantitative research method and a deductive approach. The research design is a cross- sectional study and a survey has been chosen as a data collection method. The data analysis was completed using the computer program IBM SPSS.

    Results: The results show that there is no relationship between the search engine user´s attitude towards Google´s paid search results and the search engine user´s ad awareness, which means that the null hypothesis 1 cannot be rejected. The results also show that search engine user´s attitude towards Google´s organic search results is significantly more positive for search engine users who identified more than 75% of Google´s paid search results on the search results page as compared to search engine user´s successfully identified less than 75% of Google´s paid search results on the search results page, meaning, the null hypothesis 2 cannot be rejected.

    Contributions: The theoretical contribution is related to persuasion knowledge model (PKM) and shows that (1) search engine user´s activation of persuasion knowledge does not necessarily create a more negative attitude towards paid search results. (2) Search engine user´s activation of persuasion knowledge creates a more positive attitude towards organic search results. The practical contribution is given to Google and is based on the fact that (1) Google can clarify its ad disclosure without the risk of search engine users creating more negative attitude towards paid search results. (2) Google can clarify the ad disclosure, which will lead to more positive attitude towards organic search results for search engine users.

  • 332.
    Dedkov, Dimitri
    et al.
    Linköping University, Department of Management and Engineering, Business Administration .
    Davidson, Catrin
    Linköping University, Department of Management and Engineering, Business Administration .
    Valfrihet i tjänstesammanhang: en studie av Ryanair och dess resenärer2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ryanair är ett av de största europeiska flygbolagen och genomsyras av en tydlig kostnadsmedvetenhet för att kunna erbjuda sina kunder flygresor till lägsta möjliga pris. Vi ville undersöka vilken inverkan detta förhållningssätt hade på kundbeteendet och huruvida kunderna påverkades av de valmöjligheter de har under bokningsprocessen. Vi ville även undersöka hur resenärerna upplevde tjänstekvaliteten hos företaget. För att undersöka detta har vi gjort en kvantitativ studie bland Ryanairs resenärer på Skavsta flygplats i Nyköping.

    Till grund för våra empiriska resultat har vi utgått från bokningssystemet och använt den som bas för utformningen av enkäten, för att kunna svara på vårt syfte och våra frågeställningar.

    I slutsatsen har vi kunnat konstatera att Ryanairs resenärer försöker att undvika extraavgifter och att en del kundgrupper är mer medvetna än andra och gör fler ansträngningar för att kunna resa billigt. Vi fann stöd för att det viktigaste var att flyget landade i tid vilket påvisar att Ryanair erbjuder sina kunder god tjänstekvalitet.

  • 333.
    Degelder, Francois
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Melbye, Robert
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Competence Development: What can project-based organizations learn from the management of a hockey team?2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Project-based organizations (PBOs) have drawn attention in business management and represent an increasingly important part of organizations. If managing by projects represents an adapted way to cope with the current environment, it also comes with new challenges. This research brings light on the organizational tensions between immediate performance and sustained performance in PBOs by focusing on competence development as the crucial means to achieve sustained performance. Because PBOs are temporary by nature, competence development represents one of their challenges. Therefore, this research was conducted to gain a better understanding of how this tradeoff can be managed by PBOs.

    With that purpose, we both researched how this organizational tradeoff and competence development processes were managed in a hockey organization. In sport organizations, player succession is crucial to the organization’s overall performance and survival, therefore making competence development a key activity. The research led us to grasp a better understanding of the nature of the tradeoff between immediate performance and sustained performance as well as brought additional findings on competence development processes. More specifically, it was found that this tradeoff requires adaptation to project stages. We summarized and visualized the findings by providing a framework that can act as a tool for practitioners in PBOs to understand and therefore manage the tradeoff between immediate performance and sustained performance by implementing competence development.  

  • 334.
    Delgoshaei, Bahareh
    et al.
    Linköping University, Department of Management and Engineering.
    Fatahi, Masoud
    Linköping University, Department of Management and Engineering, Business Administration.
    Garbage Can Decision-Making in a Matrix Structure: A Case Study of Linköping University2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: A university is characterized as organized anarchy. According to Cohen, et al. (1972) decision-making occurs in form of A Garbage Can Model (GCM) in such organizations. This model is influenced by some factors such as organizational structure. The influences of some types of organizational structure have been studied based on a computer simulation by Cohen and his colleagues in 1972. However, the study was based on numerical statistics and excluded the influence of genuine characteristics of an organizational structure.

    Aim: This thesis aims to understand the influence of the dynamic and real characteristics of an organizational structure on a university’s decision-making process. Therefore, this research is conducted to explore how matrix structure influences on decision-making process in Linköping University by reducing uncertainty characteristics of decision-making process.

    Definitions: A Garbage Can Model: provides a theory framework in order to understand how decisions are made in organizations under condition of organized anarchy. This Model has four heterogeneous streams include decision, solution, decision maker, and choice opportunity. All these streams are moving around within the organization and need to match up in the choice opportunities to make decisions.

    Matrix Structure: is a structure with focus on multiple dimensions through multiple lines of authority and lateral communication.

    Results: The Matrix structure reduces the uncertainty of decision-making in Linköping University by managing the information process through the lateral communication. More specifically, the lateral communication occurs based on different approaches such as informal meetings, network of people, management group, and external information. However, the authority aspect in Linköping University has certain tendency towards the single unity of command (centralization), which is in contrast with matrix structure characteristics.

  • 335.
    Delin, Anna
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Pettersson, Maria
    Linköping University, Department of Management and Engineering, Business Administration.
    Financing R&D within the Triple Helix model - locating mechanisms supporting early stages of innovation.: A field study of financing R&D in Brazil2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As companies are expanding their R&D activities establishing themselves on new markets, they are also encountering opportunities and obligations. How they take advantage of the opportunities and manage the obligations will somehow depend on how they conduct their R&D activities. The existing concepts about innovation processes suggest the need for financial support and more specifically the financing in the early stages of innovation in order to conduct the process. But what they suggest and what is really being carried out differ, whereas this need is not always met. The empirical findings in this study bring the structure of the financial support mechanisms within a Brazilian context, exemplifying how companies established in Brazil can reach financial funding in order to develop their R&D activities. The Triple Helix model is a tool used as a way of analyzing these financial aspects and the existing mechanisms involved. Government, industry and academia constitute the actors within the model, which altogether generate steering mechanisms supporting each actor through the cooperation. How each actor manages the available mechanisms depends on the national system, which requires knowledge and comprehension.

  • 336.
    Deng, Xuhong
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Zhang, Sinan
    Linköping University, Department of Management and Engineering, Business Administration.
    Fresh fruits and vegetables distribution system in China: Analysis on the feasibility of Agriculturalsuper-docking2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Along with the rapid economic development in China, some associatingproblems emerged, such as inflation. Especially for the daily consuming fresh fruits andvegetables (FFV), the price goes up at very fast speed, which draws a lot of publicattention on it. Farmers are discouraged and hurt by the low vegetable prices. However,end consumers are complaining about the high vegetable prices. A consensus is reachedthat the problem behind this phenomenon exists in the "distribution links".Aim: How is the current status of FFV distribution system of supermarkets in China?What factors do influence the efficiency and cost of the system? How is theimplementation of ASD in China and what are the advantages and barriers? Should it beimplemented widely? If yes, what are our recommendations to improve it?Definition: Agricultural super-docking is a new method of supply and distribution offresh agricultural products from farmers to supermarkets directly, by signing anagreement of intent between farmers and merchants, in order to build an efficientplatform for quality agricultural products to enter the supermarkets. The essence of ASDis to dock the thousands of small farmers and the different supermarkets to build anintegrated production and marketing chain to gain benefit for merchants, farmers andconsumers at the same time.Completion and results: It is a complex task to improve the efficiency of FFVdistribution system of supermarkets in China and there is a long way to go to implementASD successfully and widely since this market is at the starting stage and immature. Toimplement ASD successfully and widely, professional FFV third-party distributioncenters should be constructed, as well as exchanging information norm.

  • 337.
    Denisova, Yulia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Goylo, Ganna
    Linköping University, Department of Management and Engineering, Business Administration.
    Open innovation in science parks: The influence of geographic proximity and other factors on firms’ collaboration2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Due to the dynamic business environment and acceleration of technological renewal the need to pursue newest knowledge becomes crucial and more and more challenging for companies. Traditionally firms tended to keep R&D in-house but now they have to search for alternative approach to innovation, namely open innovation. Science parks are claimed to facilitate the process of inter-organizational collaboration and open innovation, in particular due to geographic proximity of on-park actors.

    Aim: This research is aimed to investigate the influence of geographic proximity of companies situated within a science park on collaboration and open innovation initiatives. Apart from this, other factors in a science park environment that can have an effect on open innovation are studied as well. In particular, these issues are analyzed from the perspective of on-park small and medium enterprises.

    Completion and results: This study revealed that geographic proximity of firms within one science park can influence open innovation to some extent. In particular, effects of certain mechanisms of geographic proximity were observed. However, all in all, geographic proximity does not have a decisive influence on inter-firm collaboration in Swedish science parks. Besides geographic proximity, other factors that may stimulate open innovation process for SMEs were analyzed.

  • 338.
    Deniz, Tuncay
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Helméus, Erik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Niklasson, Jimmie
    Linköping University, Department of Management and Engineering, Business Administration.
    Harmonisering av svensk revision: En granskning av standardiseringens effekter ur ett Public Interest Theory-perspektiv2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The 1st of January 2011 it became mandatory for Swedish auditors and accounting firms to apply the auditing standards International Standards on Auditing (ISA) and International Standards on Quality Control 1 (ISQC1). The auditing standards have been created at EU level to achieve a harmonised audit process within the Union. Swedish auditing has gradually adapted to international standards, and adjustment has gradually become easier. However, the introduction entailed various changes that have affected the work that auditors are required to do. The problem when something is passed at EU level is that it is impossible to account for all countries' national legislation and guidelines. This may cause problems over time and may affect the quality of auditing work that ultimately affects the society and its stakeholders. Therefore, it is interesting to investigate how the harmonised auditing standards have influenced the Swedish audit assignments and the quality of the work being carried out, from a theoretical and practical perspective. The results will be evaluated against selected theory.

    Aim: The aim of this essay is to investigate how the introduction of the auditing standards, ISA and ISQC1, have affected the auditor's role, the quality of audit assignments and also examine whether it is in accordance with Public Interest Theory.

    Method: We have used information from literature and periodicals in our frame of reference to reply to the aim of the study. Subsequently, we gathered practical information regarding auditing standards’ influence through interviews with auditors from three of the four largest accounting firms. This information has finally been analysed and set against a custom modified model to determine whether it is in accordance with selected economic theory.

    Conclusion: The study has shown that the introduction of the auditing standards has been in accordance with Public Interest Theory. This is based on that both criteria in our model have been met, which means that the basic idea was to benefit all stakeholders while improving quality of audit assignments favoured by a majority of society's stakeholders.

  • 339.
    Desai, Deven
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Garozzo, Franck
    Linköping University, Department of Management and Engineering, Business Administration.
    Intercultural Management: Morocco and India2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the new generation of the world “the world is flat” (Friedman), companies are going into new markets or are already in a foreign market. A major issue when youhave activities in a foreign market is the intercultural management. A lot of theories were developed around this topic to help companies to handle the problem that occurs when management fails to understand the incoming nation’s culture. The aim of this study is to apply these theories to a practical and specific case. The two mains areas explored, through the theories we choose to focus on, are: Culture and Leadership.

    We choose to follow a deductive process using two research designs: the case study design and the comparative design. Our data was principally collected through our survey available athttp://bachelorthesis.weebly.com/. That is what was considered as primary data. We also used secondary data that was already collected by Geert Hofstede and is available on his websitehttp://www.geert-hofstede.com/.

    Through this study we want to show the relation between culture and leadership by answering the following questions:

    -How can companies benefit by having leaders who understand properly the aspects of intercultural management?

    -We will discuss the methods that managers use to deal with different external cultures, preserve the internal corporate culture and maintain a stable work environment.

    -What are the limitations of the use of these tools?

  • 340.
    DESSIE KASSIE, ASAMNEW
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Internet Technology Use in The Value Chain of Ethiopian SMEs: The Benefits, problems & Prospects.2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Major attention in researches within the field of internet technologies andits usage in service providing Small and medium Enterprises has been devoted in thedeveloped countries. Little or almost no attention or studies have been given on most ofthe developing or third world countries specifically, Ethiopia which can be consideredas a black hole in related researches. Recently there are some encouraging signals hereand there, with a hopeful transition to the digital era and utilization of internettechnologies, in the service providing small and medium enterprises businesses. Thearea of attention here is directed to Ethiopia, in the existing internet technologies usagein SMEs with the prospects, benefits and problems of utilization in the businessoperations.

    Aim: The purpose of this thesis is to find out the benefits, prospects and utilizationproblems of internet technologies in small and medium size service enterprises inEthiopia. The study discusses the service business operations and their internet usage inthe small and medium enterprises value chain activities theories.

    Definitions: The term SME (Small and Medium size Enterprises) generally refers to, inmost developing economies, the following broad categories: For this research purposeUNIDOs quantitative and qualitative SMEs definition criterions will be used:

    • Micro enterprises: employment level below 10; Registered Capital < $ 42,000 
    • Small enterprises: employment level from 10 to 49; Registered Capital > $ 42,000
    • Medium enterprises: employment level from 50 to 249. Registered Capital > $ 42,000

    Internet Technology: is all about connectivity, accesses and utilization of internet.

    Realization: This study is based on multiple case study of 5 small and medium sizedservice enterprises‘ using internet in their business activities. Unstructured interviewwas handled with managers in the business, for this purpose qualitative research methodis applied with an inductive approach more dominantly.

    Completion and Results: A qualitative multiple case studies on SMEs businesses inAddis Ababa, Ethiopia was carried out and the results revealed that:     

    The Benefits of Internet Technologies as

    • The falling costs and increasingutility of cutting edge technologies without bearing the high costs of discarding olderlegacy systems and carrying massive cost of technological  R & D,
    • Historicopportunity  for SME‘s to create new information rich industries and competitiveentrepreneurships of global reach with no abstraction/ marketing chains or less capital ,
    • Provided Product/service and Operation / Processes Efficiency for SMEs,
    • Enhancedthe businesses‘ value proposition, quality and flexibility, 
    • SMEs  are better positionedto participate in global value chains, with minimal capital , R&D and Technology cost. 

    The Problems of Internet Technologies as: - Poor literacy, both computer basedand formal education, - Lack of good infrastructure, both physical and regulatory - lackof access to technology in rural or remote areas with lack of content in local languagessettings (Language & Diversity Barriers), - Service interruptions in basic infrastructuresuch as telecoms and electricity interruptions, - And lack of expertise in IT.  

    The Implications and Conclusion as: The utilization of internet technologies andthe growing number of entrepreneurial firms(SMEs) signals the way forward inEthiopia is  with a lot of  prospects among them are opportunities of  participating in theglobal market arena, strategic alliances with local and foreign firms that creates hugepossibilities of exploring and exploiting information, knowledge and culture industrieson which the country is endowed with, provided that the above mentioned impedimentsare addressed.  The theoretical issues in this research indicates that unlike the developedeconomies perspective on the value activities of firm which states the primary activitiesas a critical and detrimental activity in the value chain, in this research the supportactivity is found to have an equivalent, if not, a greater influence in the value activitiesof Ethiopian or developing country context that challenges the pre-establishedtheoretical concept (Porter, 1985)in the matured and developed economies giving muchof the credit to primary activities.  The underlying conclusion in this research is that, thesupport activities mentioned on Porter (1985) and (Rayport &Sviokla ,1995) as in bothcases (physical and virtual SMEs presence) are found to be equivalentlycritical/determinant as it is analyzed in the cases and shortly portrayed in the conclusivetable, where the support activities are found to be playing a significant role andcontribution  even in the sustenance of the primary value activities   and further to thewhole value system as far as the internet connectivity to business presence/ [VISIBILITY,MIRRORING CAPABILITY& NEW DIGITAL VALUE] (Rayport &Sviokla ,1995)  is takenin to consideration. Therefore an adapted / amended model to the context of developingcountries/Ethiopia is suggested based on the empirical findings and analysis. Search Terms: - Internet Technologies (ICT), Small & Medium Service Enterprises(SMEs), Infrastructure, Human Resources, Primary and Secondary Value Activities,Physical &Virtual Value Chain, Search, Evaluation Problem Solving & Transaction. 

  • 341.
    DeTienne, Dawn
    et al.
    Colorado State University, CO 80523 USA.
    Wennberg, Karl
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Stockholm School Econ, Sweden.
    Studying exit from entrepreneurship: New directions and insights2016In: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870, Vol. 34, no 2, p. 151-156Article in journal (Refereed)
    Abstract [en]

    Research on entrepreneurial exit has established itself as a more recognized component of the entrepreneurial process and a distinctive domain of entrepreneurship research. Despite the progress made, there still exists important topics within entrepreneurial exit where scholarly understanding is scant. This special issue discusses new and open topics of research on entrepreneurial exit. Three papers examine three such topics including pricing intentions of exiting entrepreneurs, exit considerations among angel investors, and the relationship between exit and failure in new ventures.

  • 342.
    Dille, T.
    et al.
    BI Norwegian Business School, Oslo, Norway).
    Söderlund, Jonas
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. BI Norwegian School of Management, Oslo, Norway.
    Managing temporal misfits in institutional environments: A study of critical incidents in a complex public project2013In: International Journal of Managing Projects in Business/Emerald, ISSN 1753-8378, E-ISSN 1753-8386, Vol. 6, no 3, p. 552-575Article in journal (Refereed)
    Abstract [en]

    Purpose – The aim of this paper is to conceptualize time as an important dimension of institutions and, more specifically, to develop the analysis of institutions, time, and temporal misfits. The paper explores these matters in the context of an inter-institutional project where actors, who represent different organizational fields and respond to different institutional requirements with regards to time and timing, need to collaborate.

    Design/methodology/approach – The paper centers on three critical incidents taken from a study of a large-scale telecom project in Norway. The paper is based on an analysis of public documents and 35 interviews with key stakeholders and managers in the focal project.

    Findings – This research shows that temporal misfits are a critical, yet understudied, element of project organizing. The paper suggests and discusses three primary measures – detecting, correcting, and escaping – that project management makes use of to resolve temporal misfits among the actors involved. To advance the analysis of problems facing projects in institutionally-bounded settings, the paper proposes a typology of temporal misfits (phase and tempo) and different types of complexity (analyzable and systemic).

    Practical implications – Although purposeful in many instances, especially in collaborations across institutional boundaries, timing norms may cause profound organizational problems due to temporal misfits among the actors involved. The paper argues that project managers need to identify and be prepared for such organizational problem by being equipped with a repertoire of resolution strategies to handle them. New concepts and approaches are needed to identify and deal with temporal misfits among important stakeholders in projects.

    Originality/value – A number of previous studies on project organizing have emphasized the critical aspects of studying institutions and time; but to date, no comprehensive efforts have been made to combine these ideas in empirical investigations. This study emphasizes the criticality of timing norms and temporal misfits to enhance our understanding of the linkages between projects, institutions, and time.

  • 343.
    Dischler, Verena
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Hug, Antoine
    Linköping University, Department of Management and Engineering, Business Administration.
    The Relevancy of Agile Manufacturing in Small and Medium Enterprises: Using examples from the computer, electronic and optical manufacturing industry in Sweden2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Today’s business environment is characterized by fast-changing technologies and shorter product life-cycles, well-educated customers and fierce competition. Within this context, agile manufacturing is praised in the literature as one of the solutions for achieving and maintaining a competitive advantage in turbulent times.

    Aim: The purpose of this master thesis is to fill in the identified theoretical and empirical gaps by exploring and scrutinizing the relevancy of the agile manufacturing concept in small and medium enterprises (SMEs) in the computer, electronic and optical manufacturing industry in Sweden. Furthermore, a model illustrating the agile manufacturing enablers applied in the selected industry will be developed.

    Definition: Agile manufacturing can be defined as a new production concept integrating employees, suppliers and customers, as well as units of production by using the support of software and communication systems.

    Methodology: Eight interviews with managers have been conducted in order to capture the big picture of how the SMEs in the chosen industry enable responsiveness to changes. A survey answered by 50 SMEs within the same industry was carried out in order to test the interview findings on a larger scale and to provide the basis for a further comparison with the existing agile manufacturing body of knowledge

    Results: Agile manufacturing is indeed relevant in the studied industry as it is driven by agility drivers and thus characterized by fast-changing technologies and well-educated customers. However, the agile manufacturing enablers partly differ from the ones praised in the literature and are more adjusted to the size and characteristics of SMEs. Nevertheless, a conscious awareness of the agile manufacturing concept itself was not found and the enablers identified were rather described as logical business thinking.

  • 344.
    Donatella, Pierre
    et al.
    University of Gothenburg, School of Public Administration, Sweden.
    Haraldsson, Mattias
    Lund University, School of Economics and Management, Department of Business Administration, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    Previous research on the private sector shows that auditors and auditing firms areimportant actors in ensuring high-quality reporting based on accrual accounting. Theaim of this study is to explore whether audit firms and audit costs/fees influencemunicipalities’ probability of applying earnings management in their annual accounts.The empirical data, which covered the financial years 2011–13, were handpicked fromannual reports or retrieved from other sources. In general, our study shows that theprobability of earnings management increased if audit costs/fees increased. However,there were differences regarding the probability of earnings management relating towhich audit firm was engaged. This implies that audit quality is a factor that affects theprobability of earnings management in Swedish municipalities. The study also indicatesthat different audit firms make different trade-offs between professional versus commerciallogics, and that this is reflected in the clients’ propensity to engage in earningsmanagement.

  • 345.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Mer pengar, bättre revision?: en studie av om kvaliteten på yrkesrevisionen påverkas av erhållna resurser2017Report (Other academic)
    Abstract [sv]

    En förklaring till bristande revisionskvalitet i den kommunala sektorn, som ofta lyfts fram av både kritikerna och förespråkarna av nuvarande ordning, är bristen på resurser. Det vi vet från tidigare studier är att hur mycket resurser som läggs på revision och sakkunniga biträden varierar betydligt mellan landets kommuner, men det saknas empiriska studier om hur olika resurs-

    nivåer påverkar revisionens kvalitet. Syftet med föreliggande studie är att ta reda på om kvaliteten på yrkesrevisionen påverkas av erhållna resurser. En vanligt förekommande definition av revisionskvalitet är revisorernas förmåga att upptäcka, rapportera eller förhindra fel i redovisningen (DeAngelo, 1981; Deis och Giroux, 1992; Francis, 2011). För att studera sambandet mellan resurser och revisionskvalitet har vi i föreliggande studie undersökt om förekomsten av redovisningsfel i form av så kallad artificiell styrning av resultat påverkas av de resurser som kommunen lägger på yrkesrevision, d.v.s. arvode till sakkunnigbiträden.

    Tvärtemot det grundläggande antagandet om att mer resurser innebär högre revisionskvalitet, vilket i sin tur borde motverka förekomsten av artificiell styrning av resultat, så indikerar våra resultat snarare på det motsatta sambandet. Sannolikheten för att kommunens redovisning påverkats av artificiell resultatstyrning ökar med mer resurser till professionell revision. Detta samband varierar emellertid beroende av vilken revisionsbyrå man anlitar, vilket torde innebära att olika byråer väger "affären" mot det professionella uppdraget på olika sätt. Att dra slutsatsen att revision i sig skulle ha en negativ inverkan på redovisningskvaliteten är naturligtvis ingen rimlig slutsats, utan slutsatsen av denna studie blir att med det legala och institutionella ramverk som omgärdar den kommunala revisionen (och redovisningen) så leder inte nödvändigtvis mer resurser till bättre kvalitet. Även frågor om oberoende, ansvarighet, incitament och kompetens måste beaktas.

  • 346.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration.
    Ologisk kritik mot ny redovisningslag2016In: Kommunal ekonomi, ISSN 0282-0099, no 5, p. 9-9Article in journal (Other (popular science, discussion, etc.))
  • 347.
    Donatella, Pierre
    et al.
    Förvaltningshögskolan, Göteborgs universitet, Sweden.
    Haraldsson, Mattias
    Ekonomihögskolan, Lunds Universitet, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisorerna kan behöva stöd i lagen2017In: Kommunal ekonomi, ISSN 0282-0099, no 1, p. 7-7Article, book review (Other (popular science, discussion, etc.))
  • 348.
    Dou, Meng
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Ekiz, Esra
    Linköping University, Department of Management and Engineering, Business Administration.
    Differentiation through Aesthetics in Supermarkets2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background:This thesis strives to analyze aesthetic services used in supermarkets. Supermarkets facefierce competition and varied marketing dilemmas such as traditional marketing versusservice marketing. Nevertheless, encompassing elements from both traditionalmarketing, such as physical products, and service marketing, such as relationshipbuilding, supermarket management is challenging. Thus, it is crucial to understandconsumers’ perceptions for both services and products in order to satisfy their needs andwants and succeed in the market place. Therefore, this thesis offers a betterunderstanding of aesthetic elements used in supermarkets from customers’ perspective.Aim:The main purpose of this thesis is to investigate the applications of aesthetics insupermarkets. It intends to examine and theorize the consumer perceptions regardingaesthetic elements applied in supermarkets; to test the differentiation strategy insupermarkets, through the usage of aesthetic elements, from consumers’ perspective.Definitions:Aestheticization of daily life: it can be seen as the extension of art or the appreciation ofart on daily life. It suggests ‘the collapse of the distinction between high art and massculture, leveling out of symbolic hierarchies and cultural declassification’ (Featherstone,2007). It reflects onto business through its emphasis on beauty, sensory appeals,pleasure consumption etc. Analyzing aesthetic applications in supermarkets from acustomer perspective, this thesis finds out that from both companies’ and consumers’perspective, these applications are based on aestheticization of daily life.Completion and Results:Aesthetic elements used in supermarkets are identified in the content analysis anddiscussed in the empirical study through focus group interviews. It is found out thataesthetic services indeed improve customer satisfaction. However, the fierce pricecompetition limits supermarkets’ services to instrumental rather than expressiveperformance. Moreover, utilized aesthetic services in supermarkets tend to bestandardized, due to benchmarking processes, in consumers’ eyes, causing theseservices to lose their value to be differentiated.

  • 349.
    Du, Jingshu
    et al.
    Vlerick Business School, Belgium.
    Leten, Bart
    Vlerick Business School, Belgium.
    Vanhaverbeke, Wim
    Hasselt University, Belgium.
    Lopez-Vega, Henry
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    When Research Meets Development: Antecedents and Implications of Transfer Speed2014In: The Journal of product innovation management, ISSN 0737-6782, E-ISSN 1540-5885, Vol. 31, no 6, p. 1181-1198Article in journal (Refereed)
    Abstract [en]

    This paper focuses on the organization of new product development in large, R&D-intensive firms. In these firms,research and development activities are often separated. Research is conducted in dedicated research projects at specialized research labs. Once research results are achieved by research projects, they are transferred to business units for further development and commercialization. We investigate the speed whereby research projects transfer theirfirst research results to business units (hereafter: transfer speed). In particular, we analyze the antecedents and performance implications of transfer speed. Based on data of 503 research projects from a European R&D intensive manufacturing firm, our results suggest that a fast transfer speed (as measured by the time it takes for a research project to develop and transfer its first research result to business units) is associated with a better research performance (as measured by the total number of transfers the research project generates). Moreover, we find that different types of external R&D partners—science-based and market-based partners—play distinct roles in speeding up project first research transfers. While market-based partnerships (i.e., customers and suppliers) generally contribute to a faster transfer of first research results, science-based partnerships (i.e., universities and research institutions) only speed up first research transfers of technologically very complex projects. Our results also show that early patent filings by research projects accelerate first research transfers.

  • 350.
    Dubs, Kristina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Koschell, Katharina
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Wearable Devices: A Technological Trend with Implications for Business Models2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background

    Wearable technology, which is a part of the Internet of Things (IoT), appears to be an upcoming trend with increasing importance within the business world. Nevertheless, no clear business model for companies working with wearables had been defined yet taking the influences wearables have on businesses and especially their value proposition into consideration.

    Purpose

    The purpose of this thesis is to offer input to the lack of existing literature within business models and wearables technology. The aim is to unfold a general business model that can be used within wearable companies/IoT businesses and show the influence these technologies have on them.

    Methodology

    In order to conduct an empirical research a multiple case study has been conducted, based on semi-structured interviews with eight companies, which core business consists out of wearable technology. The frameworks on business models by Gassmann et al (2014) and Osterwalder and Pigneur (2010) serve as the basis for this study and its analysis, which is based on a grounded theory approach.

    Results

    It appears that a great amount of similarities can be found through the cross-case analysis between the cases. This makes the construction of a new business model possible. The unfolded model gives also a new contribution to the theory of Hui (2014) regarding a new area of value creation and value capture within IoT businesses.

45678910 301 - 350 of 1403
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf