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  • 1.
    Gåsvaer, Camilla
    Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Educational Sciences.
    Portfolio och elevers motivation.: En litteraturstudie gällande relationen mellan portfolio som arbetsmetod och elevers motivation2012Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte med denna studie har varit att studera relationen mellan motivation och portfolio, både digital och pappersbaserad. Samt att studera huruvida den ena metoden är mer motiverande för eleverna än den andra och hur relationen ser ut mellan portfolio och några av de sex utvalda motivationsteorierna som redogörs för i uppsatsen.

    Den metod som har använts i denna uppsats är forskningskonsumtion vilket innebär att resultatet är baserat på tidigare forskning inom de områden som berörs i denna uppsats, det vill säga motivation och portfolio. Utifrån dessa artiklar samt ytterligare litteratur har sedan en analys och diskussion gjorts för att undersöka relationen.

    Resultat som framkom i undersökningen visade att portfolio har en motiverande effekt för eleverna, framförallt den digitala portfolion, detta då den har flera tekniska fördelar jämfört med den pappersbaserade portfolion. Det framkom även att elevernas motivation i samband med portfolioarbetet visade en tydlig koppling till motivationsteorierna som tas upp i uppsatsen.Mina slutsatser av denna uppsats är att framförallt den digitala portfolion är en gynnsam metod att använda för att elevernas motivation ska öka. Dock bör teknologin i den digitala portfolion fortsätta utvecklas för att minska risken för tekniska problem. En annan slutsats som styrker detta faktum är att flera motivationsteorier återfanns i flera vetenskapliga artiklar och undersökningar vilket ytterligare styrker att portfolio kan höja elevernas motivation.

  • 2.
    LIU, ZHI
    Linköping University, Department of Medical and Health Sciences, Health and Society. Linköping University, Faculty of Health Sciences.
    A Study of the Relationship between Socialization Tactics, Motives to Study and Mental Health in Chinese College Students2012Independent thesis Advanced level (degree of Master (Two Years)), 30 credits / 45 HE creditsStudent thesis
    Abstract [en]

    College students constitute a particular social group that carries hopes and expectations from both parents and society. However, in recent years there have been  reports about increasing problems in many universities in China: students suspension from school, skipping classes, or even committing suicide,. As social isolation, anxiety, fragility etc are possible reasons, the importance of university student’s mental health has been taken seriously more and more. University students’ socialization refers to the process in which college students grow up into independent and mature individuals by learning social and culture knowledge. From social perspective, on one hand, they still need to learn professional knowledge, on the other hand, they have to construct a good philosophy for themselves, a correct world outlook and value conception. This study mainly explores undergraduate students’ mental health in relation to socialization tactics and motives to study. That means that the focus of this survey is not on the degree of socialization, but on the tactic the students have chosen to get into the university society.

    In this study totally 120 students were examined via two questionnaires, the University Personality Inventory(UPI) introduced from Japan, and the combined Motives to Study and Socialization Tactics questionnaire from Israel. Both of them  passed homogeneity testing. The 120 students were from four universities, two  located in Hangzhou city and two in Beijing. Statistical analysis including correlation analysis, multiple regression and t-test, showed that motives to study had little to do with students’ mental health, while scholastic and collegiate socialization tactics were associated with good mental health of the students. There was no big difference in study motives and socialization tactics between the male and the female students in this study.

  • 3.
    Söderberg, Anna
    Linköping University, Department of Management and Engineering, Commercial and Business Law.
    Internprissättning och tullvärde: Det är bättre att förekomma än att förekommas2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted.

    In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements.

    The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments.

     Prevention is better than cure. 

  • 4.
    Olsson, Johan
    et al.
    Linköping University, Department of Management and Engineering, Economics.
    Svensson, David
    Linköping University, Department of Management and Engineering, Economics.
    Det statistiska sambandet mellan volym och prisförändring på den svenska aktiemarknaden – En studie på Stockholmsbörsen under perioden 2000- 20152015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Relationen mellan prisförändring och volym är ett undersökt fenomen historiskt,

    med hypotesen att volym driver pris. Med volym menas omsättningen för en enskild aktie eller

    index i förhållande till dess marknadsvärde. Inom ekonomisk teori är utbud och efterfrågan ett

    grundläggande samband och om efterfrågan överstiger utbudet kommer priset på en vara att

    öka. Fenomenet har enligt vår vetskap inte undersökts tidigare på den svenska

    aktiemarknaden.

    Syfte: Studiens syfte är att empiriskt undersöka det statistiska kausala sambandet mellan

    prisförändring och volym för det svenska aktieindexet OMXS30.

    Genomförande: För att uppfylla syftet utgår studien från en deduktiv ansats med en

    kvantitativ metod. Som verktyg har Ordinary Least Square använts för att statistiskt undersöka

    sambandet mellan studiens variabler. För att undersöka det kausala sambandet har Grangers

    kausalitetstest använts. Likt tidigare forskning undersöker studien det statistiska sambandet

    mellan volym och absolut prisförändring samt volym och prisförändring.

    Resultat: Vi kan slå fast att det finns ett positivt statistiskt samband mellan volym och absolut

    prisförändring. Resultatet för det statistiska sambandet mellan volym och prisförändring

    uppvisar ett negativt statistiskt samband. Vi återfinner ett statistiskt kausalt samband mellan

    absolut prisförändring och volym samt prisförändring och volym.

  • 5.
    Johansson, Michael
    Linköping University, Department of Culture and Communication, Arts and Humanities.
    Bildhuggaren, soldaten, och modern: Ivar Johnssons ”Arbete och livsbejakelse” (1939)2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay has touched Ivar Johnson's works "Arbete och livsbejakelse" (1939) which are placed on the facade of Östergötlands museum. The purpose of this thesis is to describe the history about the origin of the artwork and examine its relationship to the working-class themes and ideology. The history about the origin of the artwork has been written by a narrative review of protocol, from the comittee of museum building and the contemporary press. For the survey of the work's content and motives image, an analysis has been made based on Erwin Panofsky and Jan-Gunnar Sjölins methods. A discussion is made after the analysis and the results show that one can see the ideological tendencies in the work and that the motives can be seen following the work themes. 

  • 6.
    Consoli, Theresa
    Linköping University, The Tema Institute, The Department of Gender Studies.
    Imagining Epigenetics: An explorative study of transdisciplinary embodiments, and feminist entanglements2014Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    This thesis proposes the relevance of epigenetic research to feminist studies and gender

    studies, and vice versa, and asks how epigenetics speaks to the so-called sex-gender

    distinction. It also discusses what epigenetics could potentially tell us about ourselves,

    and our place in a world where we are all creatures of both nature and nurture. The

    author proposes that with its promise of insight into the relationship of the body to

    environment and experience over time, epigenetics could be an inextricable link

    between nature and nurture. Combining a modified version of diffractive analysis, and

    gender/sex as an analytical device, the author engages with epigenetic research and its

    representation in popular science and in the public imaginary. After discussing the

    striations of feminist discourse on permeable bodies, the author proposes epigenetics as

    another layer in the strata, placing epigenetics within feminist and gender studies

    literature and discourse. Noting that as research gains ground the way in which the

    public imagines and describes epigenetics gives shape to its materialization and

    development, this thesis asserts the urgent need for social sciences, and in particular

    feminist and gender studies, to engage in critical discourse with epigenetic research as it

    is carried out and as it is translated to the wider public.

  • 7.
    Valtersson, Lisa
    Linköping University, Department of Behavioural Sciences and Learning.
    How adult migrant students learn maths.: Adult students understanding and engaging with maths.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this study is to explore the adult immigrant students’ experience of maths in Sweden. I will present an understanding rather than an explanation on how second language adult students learn maths. It can be argued that people who study maths as adults in a new homeland and in a foreign language face particular challenges. At the same time research reports that people sometimes approach the subject in a more fruitful way as adults compared to their childhood experiences. I want to contribute to the general knowledge of the subject and furthermore provide improved understanding of how mathematics teachers can guide their students towards their goals.I have performed semi-structured qualitative research interviews. My informants are my own maths students on the basic level with incomplete grades in maths from secondary school, or they have failed in their maths studies in upper secondary school due to a low level of know-ledge. They are over 20 years of age and they are all immigrants and have arrived in Sweden as adults. I have used my students statements, written as narratives as the material which is to be interpreted and understood. Because of my use of my own students in the interview, I will not take into account their statements about the teacher’s role in my conclusion.I find that:1. The difficult experience of being forced to leave the home country, together with a wish to take revenge on the failures from their youth, can lead to a kind of struggle for decom-pensation that can be reflected in the participants' positive evaluation of their maths studies.2. Having a family is a great motivational help for studying regardless of the time it takes to take care of the same.3. The memories of previous failures with the incomprehensible, abstract mathematics characterise the students’ inception of the subject.4. It seems possible that adult students can understand themselves in a new way and redefine their relationship with maths and their own ability to study the subject.

  • 8.
    Psychogyiou, Angeliki
    Linköping University, Department of Management and Engineering, Political Science.
    The potential of the Erasmus Programme: Assessing European Identity in Greek Erasmus Students2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Since the establishment of the Erasmus exchange programme in 1987, its potential in various aspects has been evident. Many researches have been conducted regarding the Erasmus programme and its possible effects on European identity in higher education students, providing varying outcomes. Based on a survey of 200 Greek former Erasmus students, this thesis, examined the European identity among Greek students that have participated in the Programme proving its potential in terms of fostering European identity. The European identity in students was conceptualizes in terms of its spontaneous, civic and cultural aspects while its analysis was based on the theories of social constructivism and orientalism. Furthermore, the thesis conducted a correlation examination between the European identity levels of students and the destination country of their sojourn, in the hopes of establishing if the rising Euroscepticism in European countries affects the enrichment of the European identity in any way. However, the data largely reported against such a relationship.

  • 9.
    Gheorghiade, Mihai
    et al.
    Northwestern University Feinberg School of Medicine, Chicago, USA.
    Greene, Stephen J
    Duke University Medical Center, Durham, North Carolina, USA.
    Butler, Javed
    Stony Brook University, Stony Brook, New York, USA.
    Filippatos, Gerasimos
    Athens University Hospital Attikon and Kapodistrian University of Athens, Athens, Greece.
    Lam, Carolyn S P
    National Health Center, Singapore and Duke, National University of Singapore, Singapore.
    Maggioni, Aldo P
    Associazione Nazionale Medici Cardiologi Ospedalieri Research Center, Florence, Italy.
    Ponikowski, Piotr
    Medical University, Wroclaw, Poland.
    Shah, Sanjiv J
    Northwestern University Feinberg School of Medicine, Chicago, USA.
    Solomon, Scott D
    Brigham and Women's Hospital Boston, Massachusetts, USA.
    Kraigher-Krainer, Elisabeth
    Charite University Medicine Berlin-Campus Virchow Klinikum, Berlin, Germany.
    Samano, Eliana T
    Bayer, Sao Paulo, Brazil.
    Müller, Katharina
    Bauer Pharma, Wuppertal, Germany.
    Roessig, Lothar
    Bauer Pharma, Wuppertal, Germany.
    Burkert, Pieske
    Charité University Medicine Berlin–Campus Virchow Klinikum and German Heart Center Berlin, Germany.
    Effect of Vericiguat, a Soluble Guanylate Cyclase Stimulator, on Natriuretic Peptide Levels in Patients With Worsening Chronic Heart Failure and Reduced Ejection Fraction: The SOCRATES-REDUCED Randomized Trial.2015In: Journal of the American Medical Association (JAMA), ISSN 0098-7484, E-ISSN 1538-3598, Vol. 314, no 21, 2251-2262 p.Article in journal (Refereed)
    Abstract [en]

    IMPORTANCE: Worsening chronic heart failure (HF) is a major public health problem.

    OBJECTIVE: To determine the optimal dose and tolerability of vericiguat, a soluble guanylate cyclase stimulator, in patients with worsening chronic HF and reduced left ventricular ejection fraction (LVEF).

    DESIGN, SETTING, AND PARTICIPANTS: Dose-finding phase 2 study that randomized 456 patients across Europe, North America, and Asia between November 2013 and January 2015, with follow-up ending June 2015. Patients were clinically stable with LVEF less than 45% within 4 weeks of a worsening chronic HF event, defined as worsening signs and symptoms of congestion and elevated natriuretic peptide level requiring hospitalization or outpatient intravenous diuretic.

    INTERVENTIONS: Placebo (n = 92) or 1 of 4 daily target doses of oral vericiguat (1.25 mg [n = 91], 2.5 mg [n = 91], 5 mg [n = 91], 10 mg [n = 91]) for 12 weeks.

    MAIN OUTCOMES AND MEASURES: The primary end point was change from baseline to week 12 in log-transformed level of N-terminal pro-B-type natriuretic peptide (NT-proBNP). The primary analysis specified pooled comparison of the 3 highest-dose vericiguat groups with placebo, and secondary analysis evaluated a dose-response relationship with vericiguat and the primary end point.

    RESULTS: Overall, 351 patients (77.0%) completed treatment with the study drug with valid 12-week NT-proBNP levels and no major protocol deviation and were eligible for primary end point evaluation. In primary analysis, change in log-transformed NT-proBNP levels from baseline to week 12 was not significantly different between the pooled vericiguat group (log-transformed: baseline, 7.969; 12 weeks, 7.567; difference, -0.402; geometric means: baseline, 2890 pg/mL; 12 weeks, 1932 pg/mL) and placebo (log-transformed: baseline, 8.283; 12 weeks, 8.002; difference, -0.280; geometric means: baseline, 3955 pg/mL; 12 weeks, 2988 pg/mL) (difference of means, -0.122; 90% CI, -0.32 to 0.07; ratio of geometric means, 0.885, 90% CI, 0.73-1.08; P = .15). The exploratory secondary analysis suggested a dose-response relationship whereby higher vericiguat doses were associated with greater reductions in NT-proBNP level (P < .02). Rates of any adverse event were 77.2% and 71.4% among the placebo and 10-mg vericiguat groups, respectively.

    CONCLUSIONS AND RELEVANCE: Among patients with worsening chronic HF and reduced LVEF, compared with placebo, vericiguat did not have a statistically significant effect on change in NT-proBNP level at 12 weeks but was well-tolerated. Further clinical trials of vericiguat based on the dose-response relationship in this study are needed to determine the potential role of this drug for patients with worsening chronic HF.

    TRIAL REGISTRATION: clinicaltrials.gov Identifier: NCT01951625.

  • 10.
    Consoli, Theresa
    Linköping University, The Tema Institute, The Department of Gender Studies.
    Imagining Epigenetics:: An explorative study of transdisciplinary embodiments, and feminist entanglements2014Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    This thesis proposes the relevance of epigenetic research to feminist studies and gender

    studies, and vice versa, and asks how epigenetics speaks to the so-called sex-gender

    distinction. It also discusses what epigenetics could potentially tell us about ourselves,

    and our place in a world where we are all creatures of both nature and nurture. The

    author proposes that with its promise of insight into the relationship of the body to

    environment and experience over time, epigenetics could be an inextricable link

    between nature and nurture. Combining a modified version of diffractive analysis, and

    gender/sex as an analytical device, the author engages with epigenetic research and its

    representation in popular science and in the public imaginary. After discussing the

    striations of feminist discourse on permeable bodies, the author proposes epigenetics as

    another layer in the strata, placing epigenetics within feminist and gender studies

    literature and discourse. Noting that as research gains ground the way in which the

    public imagines and describes epigenetics gives shape to its materialization and

    development, this thesis asserts the urgent need for social sciences, and in particular

    feminist and gender studies, to engage in critical discourse

  • 11.
    Asklöf, Linn
    Linköping University, Department of Culture and Communication.
    Slöjan: om "av-slöjning": – En uppsats om unga, obeslöjade, svensk-muslimska kvinnors syn på slöjan och slöjdebatten2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay presents four not-/unveiled Swedish Muslim women's perceptions and experiences regarding the headscarf, the choice not to wear a headscarf, and the dominant understanding of the headscarf in Swedish society. Drawing on narratives of these women, this study aims to examine what it is that lies behind the choice not to wear the veil. Qualitative semi-structured interview was used as method for the collection of empirical data, and empirically guided thematic approach to the analysis of it. Moreover, set out from theoretical concepts of identity, classification, symbols, norms and social control, the obtained data is discussed.

    The participants in this study explains that they have never felt forced to wear the veil. They are of the opinion that one does not have to wear a headscarf in order to identify oneself as Muslim women. Islam, or ones level of religiosity, is not connected with a headscarf, rather, ones relationship as a Muslim is between that person and God. Moreover, the result indicates that the informants born in countries categorized as Muslim countries have been more affected by the Swedish secular society and its norms than those born in countries not categorized as Muslim countries. Nevertheless, they all fear potential rejection, negative sanctions and aggressions of society, causing them to stand by the decision not to wear a veil.            

  • 12.
    Didanovic Nilsson, Lotta
    Linköping University, Department of Culture and Communication.
    Är blod tjockare än vatten?: En kvalitativ studie om familjen och den biologiska betydelsen.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

     

    Titel: Is blood thicker than water? A qualitative study of the family and the biological significance.

    Author: Lotta Didanovic Nilsson

     

    The purpose of this study has been to investigate whether, and if so, why it is so important for individuals to get to know their biological parents. The point of departure has been people who have grown up with one of their biological parents and met the other biological parent only as an adult. I have chosen to look at what happens in this meeting and how the people involved reacted and were affected by this. What controls and shapes the individual/group, such as the media, family-policy, social structures and what is considered proper procedure in a certain context and at different levels will also be discussed. The study is qualitative with semi-structured interviews with six informants, myself included. Therefore, this thesis will be an auto-ethnography as my own history and my experience is lifted and analysed together with my informants’. The results show a multi-faceted picture where the conclusion I draw is that the biological plays an important role for the parent- and child-relationship but perhaps for other reasons than we have previously thought. It further requires a social context on a day to day-basis for this relationship to become something significant and deep.

  • 13.
    Haji Modiri, Shima
    Linköping University, Department of Management and Engineering, Political Science.
    Impacts of Living and Working Conditions on the Health of Immigrants: A Comparative Study on Asylum-Seekers in Germany and the Netherlands2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the last several decades, many people, fleeing from disasters or political threats, have applied for asylum in the European countries. Council Directive 2003/9/EC, laying down minimum standards for the reception of asylum-seekers, as well as several other directives, have been developed in the EU in order to ensure fair treatment of the asylum-seekers in all the European countries. However, there are huge differences in the national asylum laws of countries and consequently, the way they treat the asylum-seekers. In this research, the national asylum laws of Germany and the Netherlands are studied and compared, showing that though following the Council Directive, fair or equal treatment of asylum-seekers cannot be guaranteed. In the Netherlands asylum-seekers are granted with a great extent of benefits while in Germany, they are greatly discriminated against. Based on the Social Determinants of Health Model, developed by Dahlgren and Whitehead in 1991, the hypothesis is that the asylum seekers in the Netherlands enjoy better health status than the ones in Germany, because based on the Dutch asylum laws, they have better living and working conditions. In order to confirm or negate this hypothesis, a meta-study of available literature on the health status of asylum-seekers has been done. However, the hypothesis could not be confirmed/ negated due to extreme lack of availability of data in this area.

    By discussing the relationship between life conditions and health of individuals, reviewing current legal instruments regulating asylum in the EU and analyzing the available data on the health status of asylum-seekers, this paper draws the attention to the importance of data and research on these topics and the need for development of practices for collection of such information. Availability of such information can affect future decision and policy makings regarding asylum-seekers and their health and might result in comprehensive reformations in the current national or international legal instruments.

  • 14.
    Petersson, Jonas
    Linköping University, Department of Science and Technology, Media and Information Technology. Linköping University, The Institute of Technology.
    Visualization of maintenance data to facilitate analysis and promote lifetime management of gas turbines2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This report documents the work and result of a master thesis in Media Technology and Engineering at Linköping University conducted in collaboration with Siemens Industrial Turbomachinery AB. The aim of the project was to develop an interactive visualization application to be used for data exploration. The purpose of the application is to provide Siemens with valuable insights about how different configurations of their gas turbines affect the lifetime of the machines and their components. The result is a JavaScript based web application, ViSITelligence, that allows employees at Siemens to explore the data in order to discover patterns and relationship between different settings in the configuration of the turbines. ViSITelligence has been developed through an agile process with usability and perception in mind, and facilitates the answering of questions and the emergence of new ones.

  • 15.
    Mattsson, Angelina
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Milicevic, Adriana
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Hushållens konsumtionsbeteende- En ekonometrisk studie om makrovariablers påverkan på hushållenskonsumtion i Sverige2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The household’s consumption represents two thirds of GDP- growth and can therefor be seenas the engine of the Swedish economy. Changes in the consumption are important to analyzesince consumption is such a big part of the GDP. The purpose of our thesis is to examine theSwedish consumption behavior and analyze whether changes in the interest rate and othermacroeconomic variables affect the households consumption. The macroeconomic variablesthat will be used in our thesis are: the household’s disposable income, interest rate, stockmarketindex and property price index. In order to describe what affects consumption we willbe using some of the most well-known consumption theories such as: Keynes consumptiontheory, Life-cycle hypothesis and Permanent income hypothesis.

    We have done an econometric study where we have examined if there is a long-termrelationship between our chosen variables but also the relationship between the householdsconsumption and the chosen macroeconomic variables. The result of the econometric studyproves that our estimates are in accordance with the theories. However we do believe that thehousehold’s prerequisites have an impact for which theory they identify with. Our estimatesshow that changes in the macroeconomic variables have an important meaning for thehousehold’s consumption and also that changes in the interest rate can affect household’sconsumption.

  • 16.
    Hasan, Mustafa
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Nguyen, Felix
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Inflation och den Marginella konsumtionsbenägenheten2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay is an econometric study that aims to empirically estimate the relationship between inflation and marginal propensity to consume in Sweden by Error Correction Model (ECM). Two models are developed using the Error Correction Model (ECM) with explanatory variables such as inflation, real interest rates, disposable income, unemployment, and financial assets. We the focus on the relationship between inflation and marginal propensity to consume (MPC). We estimate short and long term dynamic changes in consumption the parameters by ECM models. The theoretical framework of this paper is the Keynesian consumption theory and the Neo-classical consumption theory. We draw conclusions about the relationship between those factors. The results show that there is a statistically significant relationship between inflation and marginal propensity to consume. In the short term, inflation has a positive correlation on the marginal propensity to consume, which means that willingness to consume in the present increases, in order to not lose purchasing power in the inflation increase. In the long term the relationship is negative for the reason that consumers are maximizing utility and distribute their consumption over time in order to consume at the same level for several periods. We find short-term inflation causes 80 percent increase in the MPC; all else being equal. In the long run, over the two periods, inflation causes 24 percent increase initially and then 27 percent decline in the MPC.

  • 17.
    Fredriksson, Elin
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Sjöberg, Helene
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Minskar handel den ekonomiska ojämlikheten i utvecklingsländer?: En studie över tidigare europeiska kolonier med kust2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The impacts of trade on the society are a common subject of debate, both in the research field of economics and in the political debate. The lack of consensus poses a risk in political decision-making. New trade agreements are being implemented while the role of developing countries is growing on the global market. Hence, there is an increasing importance of examining the actual impacts of trade. This study, therefore, analyses the impact of trade on the economic inequality in developing countries. This study hypothesizes that trade decreases inequality, which is in accordance with classical economic theory. Using a panel data regression on 41 countries over 23 years, this study examines how Gini index interacts as the dependent variable with trade flow and seven control variables. The countries studied are mainly limited to former European colonies with coastal lines to reduce the risk of heterogeneity within the sample. This study finds that trade reduces inequality, although the result should be interpreted with care due to statistically insignificant effects. This study also finds that presence of corruption is of importance when the relationship between trade and inequality is examined.

  • 18.
    Norrgren, Lisa
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Swahnberg, Hanna
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Analyzing Economic Development: What Can We Learn from Remittances Recipient Countries?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This paper investigates the relationship between economic growth, and remittances, financial development, and globalization after controlling for different levels of international financial distress. We study four of the major remittances recipient countries individually over the period of 1976 to 2012 using an autoregressive distributed lag method (ARDL). The results show that in Mexico, Bangladesh, and India remittances work as a stabilizing factor on their economies. Significant results of a positive long run correlation between remittances and GDP levels are also found in the results of Bangladesh and Mexico. High levels of financial distress have a negative impact on GDP in Mexico. We conclude that the level of financial integration between economies affect how financial distress in one economy spills over to another. This paper also finds that in the short run when globalization increases, uncompetitive businesses are outrivaled in Mexico and in Bangladesh, due to big neighbors like the United States or China and India. For Bangladesh, the financial development is destabilizing in the short run, and in the long run it correlates negatively with GDP. For India, this study finds that higher levels of both financial development and globalization promote long term economic growth. For China, few conclusions are drawn.

  • 19.
    Söderholm, Elsa
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Resare, Erla
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Does Work Organisation Impact Individuals’ Labour Market Position?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate the relationship between work organisation and the labour market status of employees in Sweden, during the years 2008 to 2012. The main interest is to analyse the probability of staying employed or not, and staying employed after the general retirement age.To assess this relationship three different data sources are combined. Work organisation is approximated with the NU2012 survey, which was conducted by the Swedish Work Environment Authority. We use an empirical combination of the questions, and the work organisation is assumed constant throughout the years. Separate regressions are estimated for each possible labour market status. The regressions are estimated with cross section models and random effects panel data models.We find that there is a relationship between work organisation and employees’ labour market positions. Numerical flexibility is found to affect the work environment and the individuals’ labour market statuses negatively. Decentralisation’s and learning’s impact on the individuals’ labour market status is, however, incoherent with theories and previous research. These results are probably due to the reverse time causality of the study. Finally we propose that it is important to investigate this relationship further to be able to make policy changes.

  • 20.
    Kvist, Daniel
    Linköping University, Department of Management and Engineering, Political Science.
    Ett miljöpolitiskt dilemma: En analys av mediedebatten kring gruvprojektet I Norra Kärr2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis aims to critically review and interpret the media debate concerning the mining project at Norra Kärr. The aim is also to bring forth and analyze the difficulties and problems that lie hidden in the arguments that outline the debate. The method used for the investigation is a contextual idea analysis. The method aims to examine the main concepts of the argument, if there are unspoken premises and investigate whether there are contradictory arguments. There is also room for an investigation of the validity of arguments. The scientific foundation and theory is based on ecological modernization, which addresses the relationship between ecology and technology and economic growth. The mining project in Norra Kärr is a very complicated and problematic matter. The debate imbued with arguments that are illogical. The major problematical issues are based in arguments that are deficient and every now and then paradoxical.

  • 21.
    Jansson, Axel
    et al.
    Linköping University, Department of Management and Engineering, Commercial and Business Law.
    Broman, Elin
    Linköping University, Department of Management and Engineering, Commercial and Business Law.
    Räntebegreppet i inkomstbeskattningen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Swedish law, likewise many other Nordic countries’ laws, the term interest is not defined. Due to the absence of a definition, numerous issues have arisen regarding ones taxation in the Swedish taxation law, one of the greatest difficulties being the demarcation between dividends and capital gain. This issue has been debated extensively in juridical literature, and ultimately it has commonly been resolved in case law. Due to the fact that the taxation of interest varies from the taxation of dividend or capital gains, it is of great importance how a cash flow is classified.

    The purpose of this essay is to study the term interest in the Swedish taxation law by illustrating the issues that the lack of a definition has led to and how it may have affected the taxation of income. By investigating this, we have analyzed whether or not a legal definition would be beneficial and desirable. Interest is originally derived from economics, thereby is this aspect essential and interesting to considerate even when studying the legal aspect of it. The economical standpoint may vary from the legal approach. It is therefore of importance to reflect on how the economical term of interest relates to the juridical one.

    When trying to define interest one ought to consider the relationship between taxation and accounting. When studying this correlation, we could conclude that an unequivocal definition of the term interest would be neither beneficial nor desirable. However, when classifying a cash flow as interest, a number of prerequisites could be formulated on the basis of court law and juridical literature. Among these criterions, one of the most essential seems to be the one regarding foreseeability: a rate of return that a creditor receives from a debtor must be predictable to be considered interest.

    It can be established that the question regarding which cash flows may be defined as interest is far more intricate and extensive than this study can show. During the course of this essay, we also came to the conclusion that the question regarding the classification of a cash flow ought to be divided into three different questions: Is it interest? Is it treated as interest? Should the cash flow as a whole or just partly be treated as interest? In this essay, we have approached the two first questions, whereas the third is yet to be discussed.

  • 22.
    Mitropoulos, Konstantinos
    Linköping University, Department of Management and Engineering, Political Science.
    The right of free movement: A story of securitisation and control in the UK or the story of Ion Popescu2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Recently in Britain there has been an on-going discussion on the right of European citizens to move to, work and reside freely in any European Union member-state. British politicians and media, stepping on the significant number of Eastern Europeans who moved to the United Kingdom, articulated a securitising discourse representing them as ‘benefit tourists’ and criminals who threaten the integrity of the welfare system and social cohesion. However, this is only part of the securitisation story. This paper argues that the securitisation of mobile European citizens and, consequently of the right of free movement itself, is used as governmentality in order to allow in the country only those who are needed and keep the rest out, and at the same time to raise support for a renegotiation of the relationship between Britain and the European Union. It will be demonstrated that the securitisation process takes place through policies and everyday practices on the one hand, and through the securitising discourse articulated by politicians and media on the other. Moreover, the possibility of securitisation having a long-lasting effect by creating a security rationale in which all future policies would be embedded is assessed.

  • 23.
    Larsen, Andreas
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Yosef, Naima
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    In the Pursuit of Influence: A Study of Transnational Advocacy Networks' Legitimacy Efforts2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    As organized global actors, transnational advocacy networks (TANs) are an emerging way of people getting their voice heard and to make a change in global governance. Influencing policy-makers through advocacy has an identified connection to the legitimacy of the organization where the general assumption is that a higher legitimacy facilitates influence.

    In this thesis we have approached this situation from a strategic standpoint. Seeing as TANs – like most organizations – follow a strategy in order to achieve their goals, we wanted to see how legitimacy can be included as a part of the TANs strategy. This included describing the connections between the TAN as an organization and the legitimacy potential in both the organizational form and their actions.

    Our empirical findings suggested a close relationship between a TAN’s legitimacy and their stance with a policy-making institution, which led to a focus on these institutions as a target for TANs and their advocacy. We developed on this relation and outlined a suggestion for a strategic framework for TANs to consider when strategizing around legitimacy. We found that two main paths – named the Insider and the Outsider strategies – illustrate the options and implications a TAN is faced with on the topic of strategic legitimacy.

    The results constitute a contribution to the development of TAN strategy, a field that in the time of our writing this remains underexplored territory. We suggest that this field can be further developed by continuous research and we hope that this thesis is a contribution to that development.

  • 24.
    Booson, Alexander
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Swahn, Lowe
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Popularitet på aktiemarknaden: En undersökning av aktiers popularitets effekt på risk och avkastning2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Over the past few decades it has been generally accepted that market premiums come with an associated level of risk. Even the most widely used pricing model today, CAPM, leans on this assumption. In an article written by Ibbotson and Idzorek (2014) this assumption is challenged as the main driver of market premiums and returns. The article contains evidence that relatively high returns have been earned through buying less  popular stocks on the U.S. stock market. Surprisingly the risk-return dimension exhibited an inverse relationship. This evidence from the U.S. stock market motivates us to investigate to what extent this effect can also be seen on the Swedish stock market.

    Aim: The aim of this thesis is to identify and analyze the effect of a stock`s popularity on the risk and return.

    Completion: In this quantitative study, share turnover and market capitalization have been used as approximations for popularity. The effects of stocks popularity on risk and return have been are examined by evaluating the performance of portfolios when categorizing the stocks by share turnover and market capitalization. The statistical relationship between popularity and return is analyzed using regression analysis. This study has both studied the effect of last year's popularity, as well as the effect of the popularity of the same year.

    Conclusion: When various approximations for the popularity dimension are studied and compared, this study shows no marked effect of stock`s popularity from the previous year on risk and return. The study finds no statistically significant relationship between the previous year ́s popularity and return. However, there is a positive statistically correlation between popularity and return when measured during the same year as when the popularity was measured. In addition, the results establish evidence for the stock turnover as a good measure of popularity.

  • 25.
    Vroegop, John
    Linköping University, Department of Culture and Communication, National Centre for Outdoor Education (NCU).
    Nature Connectedness & Winter Camping: A Combination of Quantitative and Qualitative Approaches2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A growing body of research indicates that nature connectedness should be an important component of environmental education programs as emerging empirical evidence shows a correlation between connectedness to nature and environmentally responsible behaviour. Despite an increased interest in further examination of the human-nature relationship, research is lacking in terms of specific factors or conditions that influence nature connectedness. In this study, a mixed methods approach was employed to quantitatively assess the impact winter camping had on nature connectedness and then qualitatively determine specific components of the camp experience that influenced this sense of nature connectedness. Nineteen scouts participated on a three day winter camp at Manning Park in British Columba, Canada, where they experienced many challenges such as sleeping in quinzees (snow caves) and learned new skills such as snowshoeing. The Nature Relatedness Scale was used to assess nature connectedness in this study. A pre-test was administered a few days before the winter camp and the post-test two days afterwards. The results from the paired sample T-test show that there was a statistically significant improvement in nature connectedness following the winter camp experience. Eleven scouts were then selected to participate in semi-structured interviews with the aim of gaining insight to the specific conditions of winter camping that influenced nature connectedness. The results indicate that the location of the camp, the condition of being immersed in nature, interacting with wildlife, the positive experience of challenges, the presence of risk, and freedom from technology are all contributing factors that influenced a sense o f nature connectedness. An increased environmental awareness was also a prevalent theme which supports research suggesting that there is a positive relationship between nature connectedness and pro-environmental behaviour. It is recommended that programs with the aim of promoting nature connectedness or environmental awareness should include as many of these components as possible. Further research should alsobe conducted to confirm that these results apply also to other populations as these results cannot be generalized with a sample size of nineteen.

  • 26.
    Hjelmberg, Evelina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Zeisig, Filippa
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Företagsförvärvs inverkan på förvärvande bolags aktiepris: En studie på den svenska marknaden med hänsyn till konjunkturläge, förvärvsfinansiering och förvärvsstorlek2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Previous studies falls well in line with the underlying theory that the acquiring company’s return will fall at the announcement of acquisition. However, this correlation is challenged by recently conducted studies that have not been able to show significant relationships between acquirers return and announcement of acquisition, and some studies have also demonstrated positive returns. The outcome appears to be dependent on many variables on which economic conditions, funding and target size have been recurrent in many studies within the subject.

    Aim: The study aims is to analyze if and how the announcement of acquisition affects the stock price of the acquiring company on the Swedish market from January 2004 to December 2014, and how the economic cycle, the funding and the acquired company’s relative size affects the said returns.

    Completion: In order to achieve the aim of the thesis empirical studies are concluded. The analysis of the acquisition’s impact on the share price is of the type of event study based on the historical time series of the price changes of the acquiring company’s stock.

    Results: This study shows that, during ten days around the announcement of an acquisition, the acquiring company’s stock price falls and produces negative returns. Daily abnormal returns shows significant negative returns, except for the date of announcement which showed no statistical relationship. The positive relationship between the abnormal returns and the economic condition in the country shows that positive returns occur in recession and negative returns occur in times of economic growth. The choice of funding has significant influence on the abnormal return when the acquirer’s shares are used as funding, providing an increase of the share price. The results also show that there is a positive correlation between the relative size of the acquired company and the acquirer’s return.

  • 27.
    Ljungberg, Daniel
    et al.
    Linköping University, Department of Science and Technology, Communications and Transport Systems. Linköping University, The Institute of Technology.
    Lundh, Viktor
    Linköping University, Department of Science and Technology, Communications and Transport Systems. Linköping University, The Institute of Technology.
    Resilience Engineering within ATM - Development, adaption, and application of the Resilience Analysis Grid (RAG)2013Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Resilience Engineering has evolved during the recent century and could be a good complement to the prevailing ideas concerning safety within the air traffic industry. The concept of Resilience Engineering stresses the fact that in order to keep up the high standard of safety, there must be greater attention directed to the importance of being proactive, and to implement measures before dangerous situations arises. The purpose of our work was to develop the Resilience Analysis Grid (RAG) to help LFV, the leading Air Navigation Service Provider in Sweden, to identify their ability to deal with disturbances and unexpected events. By testing our RAG on seven active air traffic controllers and operational managers, we were able to produce a final set of assertions, with a total number of 22 items, which LFV (or other similar organisations) can use as a foundation for future RAG studies. As a first attempt we also rated the answers which gave us an opportunity to produce a star diagram, showing the relationship between the areas covered by the RAG. During the interviews we discovered that resilience is already today in many aspects a big part of the everyday work and that the RAG method can therefore be applicable in the industry with some modification. However, there are certain areas within LFV that we believe there is room for improvements. We believe that the RAG could serve as a helpful tool in identifying these areas as well as assisting LFV in their striving to remain one of the safest organisations in the world.

  • 28.
    Fonseka, Christopher
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ny, Jesper
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hur kan incitament hantera interorganisatoriska osäkerheter i en leverantörsrelation?: En fallstudie av AstraZeneca2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: After a literature review we discovered that research about supplierrelationships exists, but that the connection between incentives, interorganizational controlssystems and uncertainties is absent. To study this connection is therefore in our interestbecause it contributes to academic research in the field of interorganizational controlsystems. This is because incentives bring a new perspective to the connection betweeninterorganizational control systems and uncertainties.

    Purpose: The purpose of this study is to describe which interorganizational uncertaintiesa buyer experiences within a supplier relationship and how the uncertainties affect thesupplier relationship. The purpose of the study is also to describe how a buyer can handleinterorganizational uncertainties with incentives.

    Completion: A comparative analysis of the supplier relationships to Arcadia, Nexus andValhalla was achieved by combining a theoretical uncertainty model and qualitativeinterviews.

    Conclusions: The study confirms that there are four different types of uncertainties in asupplier relationship, which are task uncertainty, task interdependency, environmentaluncertainties and relational stability. The effect of the uncertainties in a relationship isderived in a theoretical uncertainty model and is also empirically confirmed. The studyfurthermore identifies incentives that handle uncertainties the buyer experiences in asupplier relationship.

  • 29.
    Axelsson, Måns
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Landsjö, Oscar
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Publika bolags attityd till revisionsbyråbyte: En attitydundersökning med anledning av EU:s krav på obligatorisk byrårotation2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction

    The EU’s new requirements for mandatory audit firmrotation for companies of public interest will lead to moreaudit firm changes. There is thus a need to identify whichfactors companies find relevant when changing audit firm.

    Purpose

    The purpose of this study is to describe and explain thefactors that affect listed companies’ attitude towardschanging audit firm, in relation to new requirements formandatory audit firm rotation.

    Method

    The study has a deductive approach, meaning that existingtheory and research are underpinning the hypotheses. Thedata has been collected trough a survey, which has beencombined with data from the companies’ annual reports.

    Conclusions

    The study shows that the variables Reputation, Low auditingcosts, Actual auditing costs, Company size, Leverage,Relationship and Experience from audit firm change hassignificant correlations with the dependent variable. Inaddition, the study shows that companies that’s positivetowards changing audit firm also tend to be positive towards

  • 30.
    Gilchrist, Philip
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Relationship Marketing in the FMCG: The Forgotten Consumer2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Many producers in the FMCG experience immense pressure from strong retailers and hard discounters. One solution proposed by academics is through engaging in Relationship Marketing with the end consumer to create a strong pull-effect and loyalty to the brand. In order to understand how producers make use of Relationship Marketing, 5 case studies with Swedish FMCG- producers has been conducted. It has been found that producers merely make any use of Relationship Marketing towards consumers, albeit focus a lot of resources on Relationship Marketing towards the immediate customers. The author examines the feasibility of Relationship Marketing in the FMCG, and concludes that the producers overlook many of the outlined benefits of Relationship Marketing.

  • 31.
    Nygren, Tomas
    et al.
    Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
    Johansson, Claes
    Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
    Draining the Pathogenic Reservoir of Guilt?: A study of the relationship between Guilt and Self-Compassion in Intensive Short-Term Dynamic Psychotherapy2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 32.
    Bergström, Emelie
    Linköping University, The Tema Institute, Tema Environmental Change. Linköping University, Faculty of Arts and Sciences.
    Bilismen ur ett genusperspektiv: En kvantitativ studie i Norrköping om mänsoch kvinnors förhållande till fordonet bil ochexisterande normer kring kvinnor och män2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims is to look at car traffic, which contributes to a significant environmental impact, from a gender perspective. The purpose of the study is also to compare with previous studies and to analyze how this is corresponds with frame and situation of people living in Norrköping. In order to approach this suitably, a quantitative study in the form of surveys have been conducted - with a sample of 100 respondents to represent Norrkoping. This method assisted in the raised questions. To best get a perspective of correlation between the sexes and between different questions in the questionnaire, a chi-square test was applied.

    The results of the study showed that different expectations about men’s and women’s behavior and relationship to the usage of vehicles in society exists, in Norrköping, yet also that the habits around the usage reflects additional differences. Men and women have similar approaches to the usage of vehicles, with an environmental consciousness, with regards to the given car or such, in a comparable degree independent of their gender. This study has found that both men and women, to a notable degree, regard men to be more interested in cars and that they are more prone to drive one. It also shows that several of the respondents, regard women to be over-all more environmentally aware than men. This would align with the contemporary norms of society based on previous research. However, in contrast, the results also highlight that both genders, in Norrköping, spend the comparable amount of time driving a car and have similar awareness of environmental factors. The differences in the expectations around the given behavior of men and women are there but their reported behavior does not necessarily follow those predictions.

  • 33.
    Larsson, Andreas
    Linköping University, Department of Computer and Information Science. Linköping University, Faculty of Science & Engineering.
    Development of a customer support process tool in SharePoint Online2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Management thinking has changed focus from bringing in new customers to under- standing the significance of maintaining existing customers and the need to attain loyalty with these customers. This has increased the importance of keeping good customer relationships. One important element to attain good customer relations is through a solid customer support.

    In this thesis a customer support approach for a software consultancy company has been implemented. The goal was to create a SharePoint Online application that would work as a single point of contact for the customers to improve the issue resolution process.

    Requirements elicitation was done through five customer interviews to obtain opinions and needs. Moreover, based on the customer requirements a workshop were held with developers from the consultancy firm to design a workflow proto- type.

    The final result is a customer-centered process that takes reported issues and manages the tickets through the issue life cycle until the issue is resolved. The approaches relies heavily on light-weight feedback in terms of mail notifications, reminders, and automatic assignment of tasks.

    The new process was developed in SharePoint Online and implemented using SharePoint Designer. 

  • 34.
    Andersson, Fredrik
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Hamilton, Philip
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Vad bestämmer fonders prestation och avgift?: En studie på svenska aktivt förvaltade aktiefonder under perioden 2005-20142015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund’s annual fee and risk-adjusted return to the fund’s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart’s 4-factor model monthly risk-adjusted returns are created for all funds over the period. Two pooled data regressions are performed with the Fixed Effect Model in which the annual fee and risk-adjusted return is set up as explanatory variables against the various characteristics.The results of the study show a clear correlation between annual fee and tracking error against the risk-adjusted return. A higher fee adds value to the investor through a higher risk-adjusted return, but will not fully compensate for the increased fee. The relationship between Tracking Error and risk-adjusted return is negative, which means that mutual funds that are distant from its benchmark perform worse than the mutual funds close to its benchmark. To explain annual fee this study finds low economic significance for the characteristics included. Although several variables show statistical significance, it is difficult to say anything about the characteristics that affect a mutual fund's annual fee due to the weak economic significance.

  • 35.
    Wahlman, Fredrik
    Linköping University, Department of Computer and Information Science. Linköping University, Faculty of Arts and Sciences.
    Defining Accessibility and Safety in Mobile Banking among Small Business Owners2015Independent thesis Basic level (degree of Bachelor), 12 credits / 18 HE creditsStudent thesis
    Abstract [en]

    Banking is entering a new era where the physical bank office is being replaced by a variety of alternative technical solutions. Today the option of mobile banking exists in both business and our every day life. 

    This study investigates how small business owners define accessibility and safety in a mobile banking context, by analyzing the contents of six interviews of small business owners in Sweden. Further, this study investigates the relationship  between the terms accessibility and safety, and also their influences on the user experience in mobile banking, also by content analysis applied on data from qualitative interviews.

    The results provide a set of definitions for the terms accessibility and safety in a setting of mobile banking by small business owners, where it has contradictory become clear that small business owners value a variety of different aspects to access and deal with banking errands not restricted to only the matter of mobile banking, affecting both their view of accessibility and safety. A relationship between the terms is found concerning mainly the ability to get in touch with the bank in a variety of ways, such as by voice call or through their computer, boosting the safety feeling.

  • 36.
    Askenberger, Erik
    Linköping University, Department of Computer and Information Science. Linköping University, Faculty of Science & Engineering.
    Hur är relationen mellan kommunikationen i en crowdfundingkampanj och dess utfall? En studie av glassprojekt i USA på kickstarter.2015Independent thesis Basic level (degree of Bachelor), 10,5 credits / 16 HE creditsStudent thesis
    Abstract [en]

    In this study previous research on the factors that contributed to successful crowdfunding campaigns have been compiled and a survey carried out on successful ice cream projects from kickstarter.com. Crowdfunding is a relative new way of collecting investment money; this is done by asking the public for small donation to raise a big amount and by that achieve the campaign goal. Communication in a crowdfunding campaign seems to have tremendous impact on a project’s success, and the conclusion from previous studies is that a project must be of high quality to do well. The result of the Ice Cream Projects analyzed indicated that the number of project updates correlates to the result. Video length does not correlate with the results and is not a measure of the campaign's quality. The number of private Facebook friends the creator of the project has affects campaign performance. The likely explanation is that the majority of donations is from friends and family, and these donations may be an indication to others that the project is serious and thus attracts the more donations.

  • 37.
    Hemmingsson, Lovisa
    et al.
    Linköping University, Department of Physics, Chemistry and Biology. Linköping University, Faculty of Science & Engineering.
    Klasén, Johan
    Linköping University, Department of Physics, Chemistry and Biology. Linköping University, Faculty of Science & Engineering.
    In vitro studies of Thiopurine S-Methyltransferase: Ligand binding interactions and development of a new enzymatic activity assay for TPMTwt, TPMT*6 and TPMT*82015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Acute lymphoblastic leukemia, one of the most malignant cancer forms in children is commonly treated with the thiopurine 6-mercaptopurine (6-MP) in combination with a high dose of methotrexate (MTX). 6-Mercaptopurine is in the body metabolized by the enzyme thiopurine S-methyltransferase (TPMT). Polymorphic variants of TPMT express different catalytic activities, and for this reason the dosage of 6-MP needs to be individualized. In order to better optimize the treatment it is important to understand how mutations in TPMT affect its enzymatic activity.

    In this thesis we have investigated how the wild type and two variants of TPMT interact with different ligands using fluorescence and isothermal titration calorimetry. Experiments with MTX, ANS and furosemide resulted in a similar binding strength for the wild type and the variant TPMT*8, while the other variant TPMT*6 showed a slightly weaker binding. A binding affinity for polyglutamated MTX to TPMTwt was also determined which resulted in an almost twice as strong binding compared to MTX.

    Today’s methods to determine enzymatic activity are either based on radioactivity, time consuming or expensive. As an alternative the use of a spectrophotometric assay using 5-thio-2-nitrobenzoic acid (TNB) was investigated. The method showed positive results and could hopefully be adapted to plate readers in future experiments. Using 5.5’-dithiobis-(2-nitrobenzoic acid) (DTNB, also known as Ellman’s reagent) the amount of accessible thiol groups on the protein was estimated. This revealed a similar relationship between TPMTwt and TPMT*6, while the result for TPMT*8 was inconclusive.

  • 38.
    Robertsson, Ester
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gustafsson, Sara
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisorns personlighet: Hur påverkar revisorns personlighetsdrag preferens för struktur och bedömning?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: More structure is being introduced in the auditing profession. Auditors need to balance structured and judgment-related tasks to maintain a high quality in the audit process. The individual auditor influences the process as personality traits have been shown to be related to the tasks which are preferred. 

    Aim: The purpose is to explain how the auditor's personality traits influence preference for structure and judgment.

    Theory: Trait theory with focus on Big Five, vocational interests, comfort theory and definitions of structure and judgment.

    Method: The study uses a deductive research approach where hypothesis testing is used to test the above listed theories. The study is quantitative and survey method is used. The sample consists of certified auditors from Revisorsnämnden (2015).

    Result and conclusion: The result indicates that the auditor's personality traits may explain preference for structure and judgment. The study presents a positive significant relationship between auditors that are open and judgment-related tasks, and a negative significant relationship with structured tasks. A positive significant relationship exists between auditors that are conscientious and structured and judgment-related tasks. The study shows that the term comfort is an alternative way to measure preference.

    Contribution: The study provides a new perspective in the structure and judgment dilemma. The study also gives recruiters within audit companies an understanding in how the personality affects the work of auditors.

  • 39.
    Andersson, Malin
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Norrgård, Marie
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Framvagnen, en berättelse om företaget: Läsbarhetens betydelse för berättande information2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background & Problem: Today, companies devote significant space in their annual reports to narrative information, which provide investors with a complete picture of the company and its operations. The narrative information enhances the documents’ decision usefulness. Investors consider the contextual information valuable even though it is lacking timeliness and objectivity. One problem with the narrative information is that companies can present their achievements and prospect in a favourable way. Because the-state-of-the-company report consists of narrative information and is a significant part of the annual report it is of importance to explore. The readability of the narrative information has been shown to influence non-professional investors’ investment decision, therefore it is of interest to explore how the readability of the-state-of-the-company report influences the investment decision.

    Aim: The aim is to understand how the-state-of-the-company report is used as a communication channel and to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence investors’ decisions.

    Method: The study is based on both a qualitative and a quantitative method. We conducted semi-structured interviews to understand how the-state-of-the-company report is used as communication channel. Interviews were conducted with a project manager for the annual report and two users of the state-of-the-company report. The purpose with the interviews were to get their view of the relationship between the state-of-the-company report and the financial reporting part of the annual report, as well as the importance of the readability of and reliance on the state-of-the-company report. We have conducted an experiment on third grade business students at Linköping University to explain how the interaction between the readability of the state-of-the-company report and the level of financial news, positive or negative, influence non-professional investors’ investment decisions.

    Conclusion: We found that the state-of-the-company report is used to communicate a story about the company, but also to contextualize the numbers, which gives the investor a sense of why they should invest in the company. A higher readability of the-state-of-the-company report enhances the communication between the company and its investors, since all investors can comprehend the information at the same time as it subconsciously increases their reliance on the information. The experiment indicated that the readability, in combination with the level of financial news (positive or negative), has some influence on non-professional investors’ likelihood to invest and their reliance on the information. A state-of-the-company report with a higher readability consisting positive financial new should increase non-professional investors’ likelihood to invest. When the state-of-the-company report has higher readability, non-professional investors have a greater reliance on the positive financial news. If the state-of-the-company report instead has lower readability, non-professional investors have a greater reliance on the negative financial news. The readability has not the same influence on professional investors because they have a more critical perspective on the state-of-the-company report.

  • 40.
    Bertlin, Christopher
    Linköping University, Department of Management and Engineering, Project Innovations and Entrepreneurship. Linköping University, The Institute of Technology.
    Myndigheters konsultanvändning: Behov, motiv och strategier2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Public spending on consultancy services in Sweden is today substantial and frequent. Even though such procurements are of great strategic importance for client organizations, including government agencies, there is limited research concerning strategies for clients. Therefore empirical studies are needed to shed light on the client perspective, and how the client designs its use of consultants. Against this background a qualitative research method has been conducted to gain insight of the underlying motives for using consultants, and how clients can create value by attaining a strategic exposure with consulting.

    In total 7 in-depth interviews, with an explorative design, were conducted across four government agencies with directors. The empirical study has identified a number of motives, which can be interpreted from the construction of the consultant as an expert, resource or product. The construction of the consultant as an expert refers to an asymmetric relation of knowledge in favour of the consultant. The motives that have been identified within the expert dimension are: access to expertise not profitable developing internally, access to experts that are difficult to recruit, access to industry specific knowledge, new insights and use of the consultant's impartiality. In other circumstances there is a symmetric relationship whereby the consultant is instead viewed as a resource. The motives for such usage have been identified as numerical flexibility and rapid reinforcement. Finally the purchases are sometimes motivated based on the models and concepts that the consultants sell which underline the product dimension of the consultancy services.

    The participating authorities have different views on whether consultants should, or can, be used in the core business. The study indicates that this is due to organizational differences, as well as the possibility of constructing a mix of consultants and permanent employees, working together in various projects.

    In order to deal with consultants strategically the thesis emphasize three strategic processes; legitimation, selection and control. Based on these processes it is proposed, among other things, that formal guidelines and policies are developed, that measures are taken to ensure knowledge transfer, that resources are allocated to carry out continuous market analyzes, and that framework contracts are used when possible. However, it has emerged that the procurement rules and funding structure that characterize the public sector entails a limited strategic adaptability, which may have a negative impact regarding the outcome of the use of consultants. Paradoxically the high level of bureaucracy forces the agencies to act somewhat strategically when dealing with consultants considering the rational, rule-governed, procurement process.

  • 41.
    Ahmed, Uday
    et al.
    Linköping University, Department of Management and Engineering, Manufacturing Engineering. Linköping University, Faculty of Science & Engineering.
    Ayo, Priscilla
    Linköping University, Department of Management and Engineering, Manufacturing Engineering. Linköping University, Faculty of Arts and Sciences.
    Developing Common Questions about Integrated Product Service Engineering (IPSE), Ecodesign and Engineering Education2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the recent years, more and more manufacturing firms recognize the benefit of providing products together with related services with an aim to gain higher profits as compared to supplying products without additional services. On the other hand, the competition in the global markets has been increased dramatically through increased sales of services in order to gain additional value for their products. In addition, several environmental challenges such as climate change, pollution, global warming impact, greenhouse gases emissions have played a vital role by influencing on the production protocols and trend of the companies. These challenges forced manufacturing countries to take into consideration environmentally conscious approach to their design thinking and industrial production processes. As a result, it became an important drive for manufacturing industries to shift from traditional product-oriented to service-oriented business models that has been witnessed during the last few years.

     

    The objective of this study research is to develop common questions that capture fundamental and common issues about Integrated Product Service Engineering (IPSE), Design for Environment (DFE) and Engineering education are effectives for industries to check and develop their knowledge, because the Engineering education plays a necessary role in associating socio-ethical knowledge with scientific and technological advances. The strategy taken to conduct this thesis task was first to study and understand the concept of Product Service System (PSS), IPSE, and Ecodesign as well as Engineering Education. Informative knowledge on these concepts were collected by reviewing several related journal articles, CIRP IPS2 conference proceedings.

     

    In this thesis the concepts of PSS, IPSE, DFE and Engineering Education discussed to develop the key common questions and issues to address the environmental, economic and social problems. Since PSS aims to reduce consumption through alternative schemes of product use as well as to increase overall resource productivity and dematerialization, but IPSE does not focus on a single factor but incorporates a wide range of factors such as environmental, social and economic issues. Whilst one of the main problems in this research focused on how to develop and strengthen the relationship between the academia and industry, and how this relation can be used to improve the academic performance and scientific research at universities and transfer them to industry.

     

    Sustainability and the life cycle concept have become a main solution for various problems such as a growing world population and a change in the industrial culture to come. As results Ecodesign and environmental considerations, financial aspects, product improvement as well as the commercial aspects were discussed in this project by understanding the previous concepts. The university considered as an important base of cultivating the talents, basic of inputs business organizations which help them to develop and improve their level of performance and quality of their products and services, and enhance its competitive position in the market. Changes in organized science further encouraged university interests in expanding technology transfer, because the scientific disciplines play an important role in influencing the type of interactions with industry as well as the University and Industry collaboration became the basic method of solving the problems to achieve (environmental, economic and social) sustainability.

  • 42.
    Jafaei, Hesam
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lespinasse, Manon
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Eco-Friendliness As A University Choice Factor: A Study Of Swedish Students’ Attraction Towards Linköping University2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to examine the relationship between eco-friendliness as part of University Social Responsibility (USR) and the impact it has on students and their attraction towards a university. Previous research have so far not investigated on such a connection due to a general focus on the private sector, companies and therefore Corporate Social Responsibility (CSR).

    However, the literature is full of workable information, theories and conclusions through the acceptance of a specific model considering students as customers. It makes the assumptions being made within the private sector applicable to the public sector of the higher education. The latter is a driving force for any country’s economy by training and shaping a large number of future professionals and citizens. Yet, so far, barely any association has been made with another growing consideration of our developed economies: eco-friendliness and the protection of the environment.

    The present quantitative study seeks to find the existence of a positive impact of the implementation of eco-friendly measures by Linköping University on Swedish students, notably in terms of attractiveness.

    Our findings demonstrate that most of LiU Swedish students are attracted towards an eco-friendly university, around 44% of them consider eco-friendliness as a university choice factor and the performance of Linköping University (LiU) in this domain is largely appreciated. Therefore, LiU benefits from a positive public image through its eco-friendly profile. It thus enables and favors attractiveness among Swedish students, even if the latter is seen as improvable, notably through its advertisement since it is thought to be a possible competitive advantage.

  • 43.
    Nilsson, Anna
    et al.
    Linköping University, Department of Clinical and Experimental Medicine. Linköping University, Faculty of Health Sciences.
    Sirén, Ellen
    Linköping University, Department of Clinical and Experimental Medicine. Linköping University, Faculty of Health Sciences.
    Sambandet mellan Theory of Mind, språkliga förmågor och exekutiva funktioner hos barn i treårsåldern2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A childs’ first five years are characterized by an extensive development of language abilities and executive functions. These are skills that have demonstrated large impact on how children develop their understanding of their own and others’ thoughts, that is, their Theory of Mind. Within contemporary research, a central question has been to investigate how these abilities correlate at different stages of age. 

    The aim of the present study was to examine the relationship between Theory of Mind, language and executive functions in typically developed three-year-old children. A central part in this study was also to assess whether differences in performance between boys and girls occurred and also if the number of younger and/or older siblings, socioeconomic status, and adult contact did affect the children’s performance. 

    A total of 30 children with typical development participated, of whom 16 were girls and 14 were boys. Age-appropriate test materials were used to examine, Theory of Mind, grammatical ability, semantic ability, cognitive flexibility, working memory, and phonetic discrimination. The demographic information was based on a questionnaire that parents of the participating children had to answer. 

    The result of this study indicates that the three-year child's ability to manage and understand tasks that assess Theory of mind seems to covariate with both grammatical skills and cognitive flexibility. A Correlation was also found between grammatical skills and cognitive flexibility, which indicate that language ability, executive functions and ToM have a strong dependent relationship. 

    The present study confirms that all abilities are more or less integrated at different ages and the correlations indicate that certain abilities in language, ToM and executive functions are de-veloped in interaction with each other. Specifically, the executive component cognitive flexibility and the grammatical ability are important abilities for three-year children’s ToM.

  • 44.
    Fredriksson, Viktor
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Arnell, Jonathan
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Råvarufutures efter finanskrisen:: Förändrade diversifieringsmöjligheter för svenska investerare?2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a way to hedge ones financial portfolio, it has been increasingly popular among investors to take positions in commodity futures in the past decades, as they have been seen as showing low or negative correlation against the stock market historically. Several previous studies show a new relationship between the two since the financial crisis of 2008. These studies find that the correlation increased during the last decade. They find a structural break at the crisis significantly shifting the correlation upward, to the point that the hedging effect of bringing in commodity futures to your portfolio may be changed. The earlier studies reach different conclusions of what follows after the crisis is over and the market stabilizes again. Some suggest that the correlation will fall back to its previous levels, whereas others think it will stay at the high level they see today.Our study try to find an extended answer to what has happened after the crisis as we use data several years after the previous studies, up to 2014. By using Swedish instead of American data can we determine if the relation between commodities and the two markets has been affected differently by the financial crisis. Our study also differ from others by using single individual commodities instead of a broader index, with the aim to see if we can find differences between the commodities. The commodities used are Oil, Natural Gas, Gold, Copper, Coffee, Wheat, Live cattle, Cotton and Lumber.

    We consider an econometric approach as the best way to answer the questions we raise. We are using the dynamic conditional correlation method, or DCC GARCH, which is widely used in previous papers and that allow us to measure the dynamic properties of the correlation.Our conclusion is that we can see some movement in the correlation around 2008, differing among the commodities, but that we do not find any proof for a long lasting effect in the years after 2008. We therefore conclude that our result points toward that the correlation against the Swedish stock market differs from the American. We argue that an investor in a Swedish stock portfolio can continue to hedge with commodity futures, even though it might be of importance to consider which commodities to invest in rather than thinking of them as a homogenous group.

  • 45.
    Boros, Daniel
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Eriksson, Claes
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Does size matter?: An empirical study modifying Fama & French's three factor model to detect size-effect based on turnover in the Swedish markets2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis investigates whether the estimation of the cost of equity (or the expected return) in the Swedish market should incorporate an adjustment for a company’s size. This is what is commonly known as the size-effect, first presented by Banz (1980) and has later been a part of models for estimating cost of equity, such as Fama & French’s three factor model (1992). The Fama & French model was developed based on empirical research. Since the model was developed, the research on the size-effect has been divided and today there are empirical studies contradicting its existence. Arguments against the size-effect are to some extent supported by the fact that there is no solid theoretical explanation for it. It seems however that market participants in the Swedish markets do adjust for the size.A limitation of the Fama & French model is that market data is required for the estimation. Our starting point is to investigate if there is a presence of the size-effect in the Swedish markets using a modified version Fama & French model. In our modified model a proxy for the market value of the firm has been introduced, namely the firms turnover. This is motivated by the fact data regarding a company’s turnover is available for private firms as well. In the case that size-effect is observable using the turnover as a proxy this would allow to extend the model to estimate the cost of equity for private firms. In the case where a consistent estimated marginal effect of the turnover is observed, our model could be used to estimate cost of equity with reasonable precision.

    Historical data on Swedish companies from each of the OMX Large, Mid & Small cap lists is used in a regression setting to investigate if any statistical significant results can be observed on whether the logarithm of the turnover affects the expected return.Our results indicate that the marginal effect of the turnover is positive, contradicting previous research and economic intuition that size of a company should be negatively correlated (or uncorrelated) with the expected return. By investigating the internal and external validity of the results, comparison to previous research and assessing data quality, we conclude that errors originating from these factors are not plausible to cause the unintuitive results. We therefore conclude that the use of turnover as a proxy for market value is not viable, which may be attributed to the fundamental relationship between the turnover and cost of equity in valuation formulas.

    Conclusively we cannot draw any further conclusions regarding presence of size-effect in the Swedish equity markets and discard the possibility of using our modified model for estimating cost of equity for private firms.

  • 46.
    Rosqvist, Lina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Björk, Annette
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Har VFU någon påverkan på studenters uppfattningar om revisionsyrket?: En studie om redovisnings- och revisionsstudenters uppfattningar kring revisorsassistenters arbetsuppgifter, roller och ansvar2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Students' perception of their future profession does not always correspond with what they experience when they are new employees – there’s an expectation-reality gap. When the student becomes a new employee, they may experience a reality shock. To get some practical connection to the theoretical education that the academic universities provide, the student may undergo a work integrated learning (WIL). In Sweden there are eight institutions offering WIL as part of economic studies with specialization within accounting/auditing.

    Objective: The aim of this study is to explore how WIL affects the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities.

    Implementation: To start with, a pilot study was conducted in which three auditor assistants were interviewed in order to get a clear picture of auditor assistants' duties, roles and responsibilities. These interviews formed the basis for the design of a questionnaire sent out to the audit and accounting students at the universities that offer WIL within the framework of the economic studies. This was done to identify accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities.

    Conclusion: Our conclusion is that WIL does not seem to have any major impact on the accounting and auditing students' perceptions of auditor assistants' duties, roles and responsibilities. A weak relationship has been identified between WIL and the assistant auditor task check digits. The study suggests, however, that there is a difference of perceptions between the different educational institutions.

    Suggestions for further research: A longitudinal study in which a number of accounting and auditing students' perceptions are studied throughout the work integrated learning course in an attempt of capturing their perception before and after WIL. 

  • 47.
    Mahbouba, Raid
    Linköping University, Department of Computer and Information Science. Linköping University, Faculty of Arts and Sciences.
    Nonlinear mixed effects models for longitudinal DATA2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The main objectives of this master thesis are to explore the effectiveness of nonlinear mixed effects model for longitudinal data. Mixed effect models allow to investigate the nature of relationship between the time-varying covariates and the response while also capturing the variations of subjects. I investigate the robustness of the longitudinal models by building up the complexity of the models starting from multiple linear models and ending up with additive nonlinear mixed models. I use a dataset where firms’ leverage are explained by four explanatory variables in addition to a grouping factor that is the firm factor. The models are compared using comparison statistics such as AIC, BIC and by a visual inspection of residuals. Likelihood ratio test has been used in some nested models only. The models are estimated by maximum likelihood and restricted maximum likelihood estimation. The most efficient model is the nonlinear mixed effects model which has lowest AIC and BIC. The multiple linear regression model failed to explain the relation and produced unrealistic statistics

  • 48.
    Andreasson, Pierre
    et al.
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Siverskog, Jonathan
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Cross-market linkages and the role of speculation in agricultural futures markets2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In this study we analyse the role of speculation in forging cross-market linkages between agriculture, equity and crude oil over the period 1992-2014. The market interdependence of ten U.S. traded agricultural commodities futures is measured through the spillover index of Diebold and Yilmaz (2009, 2012) and the dynamic conditional correlation framework of Engle (2002). Utilising data from the U.S. Commodity Futures Trading Commission, ve dierent measures of speculation are constructed, which are used to examine the long-run and short-run dynamics between market integration and speculation. To explore time-varying characteristics in this relationship, and as a test for robustness, we perform a sub-sampling analysis for the periods 1992-2006 and 2006-2014.

    We show that cross-market linkages grew stronger post-2005, particularly in the aftermath of the 2008 global financial crisis. The results of our econometric analysis indicate that any conclusions regarding the role of speculation in this process are highly sensitive both to the choice of market integration measure, as well as to how the extent of speculation is captured. Overall, though, there is little to indicate that speculation has played an important role in creating cross-market linkages. We do provide some evidence of market integration increasing with market size, but other factors, such as inflation and exchange rates, seem to provide better explanations of agriculture-equity-energy price dynamics. In line with previous research, we also find market interdependence to increase with stock market uncertainty, which suggests that the diversification benefits of commodity futures investments are actually reduced when needed the most. Considered together with our findings on the sizes of markets, which are increasingly made up of speculators, it appears at least possible that financialisation has made food markets more vulnerable to disturbances in financial markets.

  • 49.
    Grönhult, Magnus
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Karlsson, Felicia
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Key Account Managements värde för säljande tjänsteföretag2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    To build strong and long-lasting customer relationships has become a necessity in industrial marketing, whereat the relationships in itself can be viewed as the most important asset for the company. Key Account Management has its roots in relationship marketing and has grown in popularity the past decades. By selecting and focusing primarily on a few key customers, which the company deems to be the most important, Key Account Management is purposed to generate and locate value. The purpose of this paper is to describe and substantiate the potential value, seen as the difference between advantages and disadvantages, that Key Account Management may provide for the selling company. The study has a qualitative approach consisting of six interviews. Two companies with Key Account Management, two companies without KAM and two customer companies were interviewed in a comparative design. One of the customers had a relationship to one of the companies with KAM, whilst the other one did not. By having a supporting organization, four critical aspects to the companies KAM, a qualified Key Account Manager, and active customers, soft values as improved relationships and customer understanding are guaranteed. These can in turn enable access to other soft and hard values that leads to higher profit. KAM is however an investment which occupies a lot of resources, alongside with creating potential disadvantages. The value has in this study been identified as the difference between potential advantages and disadvantages, but these differ from company to company which in turn makes the actual value from KAM various.

  • 50.
    Broomé, My
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Trosell, David
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisorsassistenters upplevelse av handlingsutrymme och comfort2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The research regarding audit associates is limited, but available researchshows that audit associates perform a great deal of the audit. Our study is motivated bythe lack of research concerning the audit associates own experience of their worksituation, discretion and comfort.

    Purpose: To explore the relationship between audit associates perceived discretion andcomfort.

    Method: We performed ten semistructured interviews. Eight of these with auditassociates and two with former audit associates who left the occupation the latest year.

    Conclusion: We conclude that the main factors that affect the relationship betweenaudit associates perceived discretion and comfort is experience, personality andstructure/controls.

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