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Assessing the effectiveness of inflation targeting in promoting economic growth is crucial for policymakers in determining appropriate monetary policy measures. Given the lack of consensus regarding the impact of inflation targeting on economic growth, it prompts the question of whether inflation targeting indeed exerts a significant effect on economic growth.  This bachelor's thesis investigates the impact of inflation targeting on economic growth in developed countries over a 29-year period from 1991 to 2019. Using a methodology that accounts for both static and dynamic economic growth relationships, we analyze data from 45 developed countries, some employing inflation targeting and others not. Our findings suggest a positive effect of inflation targeting on economic growth in the static model, but autocorrelation issues necessitate the use of a dynamic model. The utilization of two distinct types of dummy variables yielded disparate outcomes compared to those obtained from the static model. Results from dynamic modeling indicate a slight negative effect of inflation targeting on economic growth. Together these results point to an inconclusive effect of inflation targeting on economic growth.

 Date:                                      2023-05-30  Level:                                     Bachelor/Master thesis in Business Administration, 15 cr   Institution:                            School of Business, Society and Engineering, Mälardalen                                                 University   Authors:                                Daniela Abada                Naemi Estifanos                                                                           (99/12/11)                                       (01/06/12)  Title:                                  The influence of sales commission on the motivation of                        telemarketers  Supervisor:                       Johan Grinbergs  Keywords:                         3 keywords  Research questions          1.How do reward systems affect employee motivation? 2.What are the consequences of this impact?  Purpose:                            The purpose of this research is to investigate the effect of sales commission as a reward and how it works as a motivational factor for employees   Method:                             Qualitative research method, face to face interviews. Thematic analysis and coding of data which is then analyzed in the analysis.  Conclusion:                       Sales commissions have an effect on employee motivation, possibly not in the long term as the majority of salespeople want to change workplaces due to the side effects that are the result of sales commissions such as stress, pressure and mental illness. Development opportunities are also motivating for salespeople, but not as extensive as the commission. The topic has divided thoughts between salespeople and the management team.

In this dissertation, economic implications of ESG disclosure, performance and assurance are examined in three essays. It is evident in the recent developments that the need for a sustainable and responsible investments is beyond discussion and becoming inevitable. An integral element required to make such investments is ESG information. The role and importance of ESG, especially to investment decisions, is attracting regulators’ interest in approaching the provision of ESG information through mandatory disclosure. Moreover, credit rating agencies are showing interest into the implications of ESG to credit risks. The purpose of this thesis is, therefore, to examine the reception of the mandatory EU ESG disclosure, and to examine the potential monitoring and signaling roles of third-party ESG assurance. The overall results of the thesis are three-fold. First, in examining the perception of investors towards EU directive on mandatory ESG disclosure, essay one shows a negative stock market reaction which indicates investors’ assessment of the directive as costly. The costs may include administrative and reporting costs of complying the mandate and potential proprietary and political costs following the reporting. Second, using sample firms from EU, essay two shows a higher ESG performance for firms that assure their ESG reports than firms that do not assure ESG reports. The results confirm the signaling role of an independent third-party assurance to differentiate between ESG performances. Firms with higher ESG performance has the incentive to use third-party ESG assurance to differentiate themselves from counterparts with an inferior ESG performance, otherwise both types of firms could be pooled together. Third, in line with monitoring theory of assurance and risk mitigation role of ESG to credit risks, essay three shows a mediated role of third-party ESG assurance on credit ratings. The results shows that the third-party ESG assurance indirectly leads to a reduced credit risk transferred through an enhanced ESG performance.

Using a sample of European firms, this study examines the signaling role of voluntary assurance of non-financial disclosures on their related performance, measured using environment, social, and governance (ESG) scores. Voluntary disclosures reduce information asymmetry and information risk, but such reductions are conditional on the verifiability of the disclosed information, thus requiring credibility. Given that skepticism in the reports is inevitable, credibility is paramount for differentiating firm performance. Credibility is enhanced by voluntarily purchasing assurance from an independent third party. This study argues that only firms with superior non-financial performance have an incentive to purchase assurance to differentiate themselves from poor-performing counterparts. The results reveal that firms with voluntary third-party assured reports have significantly higher ESG scores than those with unassured reports. This study offers new evidence on the signaling value of voluntary assurance on subsequent ESG scores.

The aim of this study is to examine the role of independent third-party environment, social, and governance (ESG) assurance in signalling higher ESG performance. While testing the hypothesis, a liner regression is applied using data from Thomson Reuters ESG scores and global reporting initiative database from a sample of 645 unique European firms over the period of 2012-2017. Firms with third-party assurance are found to have a significantly higher ESG performance than firms with no assurance. This study offers new evidence on the signalling value of an independent third party ESG assurance in differentiating ESG performances and confirms the incentive that high performing firms could use to separate from their counterparts with poor performance in a separating equilibrium. Copyright © 2022 Inderscience Enterprises Ltd.

Date:                        2018-01-15

Level:                       Bachelor thesis in Business Administration, 15 cr

Institution:                         School of Business, Society and Engineering, Mälardalen University

Authors:                  Rami Abbas             Simon Issa                          Kevin Landenberg              92/03/26                                 92/02/02                                       94/08/11

Title:                        Dividend in close companies

Keywords:              Dividend, qualified shares, the canceled proposition 2017, tax behavior

Research

Questions:               What possible changes in behavior has the cancelled proposition generated at decision making in close companies?

                                 What impact do tax reforms have on tax behavior?

Purpose:                  The purpose of the survey is to create an understanding about if and how close companies have acted towards the rejected proposition of change in the 3:12 rules. In addition to this, the purpose is also to create an understanding of what impact tax reforms have on tax behavior.

Method:                   Regulations regarding dividend opportunities in close companies, have been collected and analyzed. Theoretical data collection on reformers' impact on tax behavior has been collected. In addition, interviews have been conducted with owners of close companies and authorized auditors.

Conclusion:              The proposition of change that were rejected in the summer of 2017 had no significant impact on majority of the shareholders at close companies. This is due to complicated regulations. In specific cases, when reforms are too complicated, it requires the involved partners a learning time to acquire new knowledge and therefore do not have the time or knowledge to respond to the reform requirements.

Informational sources affecting purchase intent in online shopping: A qualitative approach to determine external informational sources affecting the online purchase intention of high involvement products.

The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character.

The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter.

The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

Datum: 29 maj, 2013

Nivå: Kandidatuppsats i företagsekonomi, 15 hp

Institution: Akademin för ekonomi, samhälle och teknik, ESTMälardalens Högskola

Författare: Lezan Abdlwafa, Anita Balci & Awat Safari

Titel: Bokföringsbrott – Ett resultat av oaktsamhet i bokföring?

Handledare: Ulla Pettersson

Nyckelord: Bokföringsbrott, oaktsamhet, bokföringsskyldighet, god redovisningssed, Ekobrottsmyndigheten, Skatteverket, konkursförvaltare

Frågeställning: På vilket sätt leder näringsidkarens oaktsamhet i bokföring till bokföringsbrott? Vilka faktorer bidrar till detta?

Syfte: Att undersöka hur näringsidkarens oaktsamhet i bokföringen kan vara en av orsakerna till bokföringsbrott.

Metod: För att uppnå syftet så använde vi oss av en kvalitativ metod för att få en djupare förståelse av ämnet. Vi inhämtade vårt material till referensramen från litteratur samt lagar såsom bokföringslagen, årsredovisningslagen och brottsbalken. Material till empirin var hämtad från tre intervjuer med personer som besitter relevant kunskap, en skattebrottsutredare, en konkursförvaltare och en åklagare.

Slutsats: Det vi har kommit fram till i vår uppsats är att oaktsamhet i bokföring är en orsak till bokföringsbrott, främst i mindre företag som inte har resurser till att upprätta bokföring på ett sätt som ger en rättvisande bild av företagets ekonomiska ställning.

This study aims to explain how many organizations in various fields are affected by the global pandemic Covid-19, which led to many organizational changes in the public sector, so those new strategies were implemented to counter these changes. Also, this research sheds light on the role of the leaders in crisis management through the sensemaking model that helps build a new story and provides logical explanations. It also seeks to study whether these new strategies are effective and how they affect the employee's performance.

The data collection for this paper uses qualitative and quantitative research through an inductive approach to answering the research questions by collecting primary and secondary data. Through qualitative research, six interviews were conducted with employees and leaders at KTH University. And the quantitative data were collected from a questionnaire sent to leaders at KTH University. 

The results show how the KTH University has faced several multiple organizational changes during the pandemic and how the leaders had a vital role in managing the crisis.

Some limitations were encountered, such as the response limitations of KTH leaders, so the researchers could not collect more than 6 interviews, which led to limiting the broad research and obtaining the required results.

Date: 2021-06-03

Level: Bachelor thesis in Business Administration, 15cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors:    Nabil Abdullah   Linnéa Rossander    Damilola Samuel

                    (98/09/02)          (98/08/14)           (98/01/10)

Title: Telecommuting and Motivation during the pandemic

Tutor: Ali FarashahKeywords: Telecommuting, motivation, COVID-19, Self-Determination Theory, work-life balance.

Research questions: 1. To what extent has the rapid increase in telecommuting due to the COVID-19 pandemic affected the motivation of employees and managers?

2. What aspects affect employee motivation in a telecommuting environment?

Purpose: The research aims to understand how motivation amongst employees and managers has been affected while telecommuting, compared to when they previously worked at the office before the wake of the COVID-19 pandemic.'

Method: The research has a deductive approach, building on existing theories and studies as a premise for secondary data. The authors utilize primary data through a quantitative survey, collected from employees and managers across several industries.

Conclusion: The study found that the overall motivation in the telecommuting context was equally neutral and positively affected. Competence was the predominant predictor variable for employee motivation. 

Research questions: How does the company's CSR communication affect consumers' purchase intention and brand attitude?

Purpose: The study aims to examine the relationship between how companies' work with CSR (marketing) influences brand attitude and further purchase intention among consumers in the fashion industry.

Method: The study was conducted using a quantitative method and a deductive research approach. A survey was carried out, and 149 responses were collected for data analysis.

Conclusion: The results show that CSR is an effective marketing strategy for strengthening the brand, as the majority of respondents consider it important for clothing companies to take responsibility. However, it is not an easy task to effectively and credibly communicate these efforts. This study reveals that, in the case of H&M, few respondents were aware of what the company does regarding CSR and they were skeptical about the overall accuracy of H&M's claims. Thus, many respondents are still consumers with a positive brand attitude, likely due to reasons other than CSR.

Digital kommunikation är idag självklart för de allra flesta människor, alla kommunicerar digitalt via olika sorters enheter och kanaler. Dock kommer den digitala kommunikationen i väldigt många olika former så kan det ibland bli svårt och komplext för alla att hantera denna sorts kommunikation. Denna studie har för avsikt att skapa ett underlag för en mer komplett och kontrollerbar kommunikation via digitala medel, samt hur ledarskap kan främjas via kommunikation i digital form. Detta ska bidra med en grundläggande kunskap kring hur en organisation bör hantera och förmedla sin information och kommunikation via digitala medel.

Studien fokuserar på att skapa en förståelse för hur digital kommunikation upplevs av mottagaren. För att därifrån kunna se hur denna upplevelse kan föras närmare den fysiska kommunikationen mellan en ledare och medarbetare. I ett samarbete med Barn och utbildningsförvaltningen, en väldigt stor organisation med ansvar för all grundutbildning i Eskilstuna kommun, det vill säga allt från förskola upp till gymnasial utbildning. Denna organisation har analyserats genom en induktiv forskningsmetod med kvalitativa intervjuer, dessa har varit grunden för att samla in data. Genom dessa kvalitativa intervjuer samlas åsikter och tankar in från medlemmar av alla olika delar av organisationen för att skapa en heltäckande bild om hur den digitala kommunikationen upplevs och fungerar.

Kunskapsbidragets syfte för denna uppsats var att få fram kunskap om hur en digital kommunikationsmiljö bör utformas för att organisationer ska bli mer effektiva, ha ett bra kommunikationsflöde samt mindre informationsbortfall. Detta syfte anses vara uppfyllt genom slutsatserna utifrån teori och empiriinsamling. Där en organisation med en bra struktur, organisationskunskap samt grundtanke har alla möjligheter att då utveckla sina ledare. Detta kan i sin tur utveckla medarbetare och därmed skapa en mer effektiv organisation, med bra och tydliga kanaler där alla är införstådda hur dem fungerar.

The purpose of this thesis was to explore what challenges are identified in project portfolio management (PPM) in an internal multi-project environment. The aim of this study was to find the underlying reason for the occurrence of challenges in terms of how these challenges occur, and why do they occur. To realize the purpose and the aim of the study, the research was conducted at ABB Components, a business unit of ABB Group. Further, based on identified challenges provide a set of guidelines and recommendations for managing and countering the challenges.

To understand the research problem a literature review was employed and a case study was conducted at ABB Components. The purpose of the literature review was to gain a theoretical background related to the research topic, identify challenges or problems, and potential solutions, with the purpose of establishing a connection to the challenges identified in the case study. The empirical work consisted of the case study conducted at ABB Components and was constituted by interviews person. The analysis of the results was validated with a workshop held with interviewees, with discussions regarding the findings. Guidelines and recommendations for managing challenges related to project portfolio management were designed from the results of empirical and theoretical work.

The 11 main challenges related to project portfolio management were identified throughout three defined project phases, initiation of a project, execution of a project and project closure, and was appearing either in one phase or across phases. The challenges in this research were correlated to four main causes; limited resources (budget & time), limited resources (personnel), vague directives, and project maturity. The identified challenges can be encountered and managed by utilizing existing models for project management, improved information handling, expanding the notion of criteria for project success, performing a resource capacity analysis, and planning for the project closure.

The theoretical and practical work have contributed to a collective analysis of what types of challenges are evident in phases throughout a single project, and what outcomes these challenges can have on a project portfolio in an internal multi-project environment and . It has to some extent indicated differences among challenges and causes evident in multi-project settings, for projects that are classified as internal development or product development, implicating differences throughout the project phase. Furthermore the challenges have pivoted around the three main themes centered indicating that there are challenges related to each phase of the project life, as well as challenges which are apparent across the project phases.

Abstract

Title: Accounting and money laundering, a study on how auditors apply the law on money laundering

Date:  May 29^th 2013

University: Mälardalens University

Institution: School of economy, society and technology

Level: Bachelor thesis in business economy, 15 credits

Authors: Pavle Adasevic 910731 Oskar Hallberg 900508

Advisor: Kent Trosander

Keywords: Money laundering, Law of money laundering, Auditor, ABL

The main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?

Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.

Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports. Primary data are interviews with three respondents, two auditors and one person from the financial police.

Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be discussable. A hypothesis of a new concept that has been discovered from the study is companysmurfing.

The purpose of this paper is to study how communication enables knowledge integration within transnational projects. Using longitudinal case study data to explore the theoretical arguments, interesting findings emerge. The main finding is that knowledge integration within the transnational project was hampered by ignorance – among project managers and members – of the impact and link between the use of different communication tools, subsequent communication process and knowledge integration. Other findings relate to how institutionalised behaviour persist change and subsequently partly explained why the communication process and thereto related communication tools were not adjusted to new circumstances and conditions. Finally, communication is an inherent part of knowledge integration within a transnational project and there is a need for communication to be sensitive to the complexity of the knowledge being integrated.

Title:  How Does Visual Merchandising in Fashion Retail Stores Affect Consumers’ Brand Experience and Behavior?

Research question: How do psychological- and personal factors influence customers' channel selection (in-store vs. online) when purchasing clothes from fashion retailers?  

Purpose:  The purpose of this study is to explore consumers' brand experience and behavior when buying in-store and online. Moreover, how psychological- and personal factors influence consumers' channel selection (in-store vs. online) when purchasing clothes from fashion retailers. 

Method: The study uses a qualitative research approach with data collection that took place in the form of semi-structured interviews. The qualitative data were collected with a result of 19 respondents. The interviews were answered by females between the ages of 23-35 who either are or have been customers of Zara's physical- and online stores in Stockholm. The responses were audiotaped, transcribed, and then analyzed.

Conclusion: The authors can with this study state that the results that have emerged contribute to new knowledge about how psychological- and personal factors influence customers' channel selection (in-store vs. online) when purchasing clothes from fashion retailers. Additionally, the authors can assess how the elements of customer experience, brand coherence, and perceived visual merchandising, affect the behavior among the consumer and their channel selection when purchasing clothes from fashion retailers. This study adds new information that increases understanding and the information that emerged is essential for companies to consider. The essay will be useful to fashion industry businesses, especially those with online and physical stores. The research methodology not only helps the businesses' marketing but also identifies the most important factors.

Keywords: Customer Experience, Consumer Behavior, Customer Perception, Visual Merchandising, Psychological Factors, Personal Factors, In-store, Online Retailing.

Purpose: The purpose of this study is to explore how Generation Z perceive sustainable packaging communications at the point of purchase. Hence, gain a better understanding of Generation Z's purchase intent when engaging in the buying of sustainable product packages in the context of grocery markets.

Methodology: In this section, ​​a qualitative research strategy was used to achieve the purpose of the thesis. This study was conducted from the gathered primary and secondary data. A qualitative approach was considered to be relevant for the study because of the thematic approach applied. Consequently, patterns of the empirical findings that resulted from the semi-structured interviews were presented. In addition, the literature review relied on the secondary data collection, acquired from previous conclusions relative to Generation Z consumers and sustainable packaging communication.

Conclusion: The results obtained showed that the buying behaviour of Generation Z participants for sustainable packages can be determined by the packaging communication cues which are also known as the visual, verbal and structural cues. In addition, factors such as price sensitivity and sustainability awareness also determined the purchase intent at the point of sale. Hence, based on the results gained the visual cues of a package were found to be the most prominent factor in determining the purchase intent in comparison to the structural cues. Verbal cues, on the other hand, determined the purchase intent of the consumers who are already aware of sustainability. Lastly, the price aspect of a package was also found to be of great importance in the buying process, since the majority of the participants stated price to be the first thing to consider at the point of sale.

In a small company there is a risk that the management focuses so much on the core business that other administrative tasks are ignored. For example, there is a risk that the company does not control its inventories efficiently.

The purpose of this thesis is to describe and analyze the valuing and control of the inventory in a small retail company with a store and, where appropriate, give suggestions for improvement.

We have studied laws and recommendations regarding inventory valuation and other literature regarding inventory control in retail companies. Additionally we have interviewed representatives for a typical small retail company.

The investigated company does comply with applicable laws and recommendations, but not much more. Furthermore, the company uses mostly feel and experience in its inventory control. The company does not use formal inventory control in any great extent, if any. We have some suggestions for improvements in this regard.

Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.

Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. 

Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN.

The purpose of this paper is to examine the underlying factors that affect or will affect the diffusion of the Companies Registration Office e-service for electronic annual reports in XBRL-format. This is achieved by examining why some Private limited liability companies choose to use the Swedish Companies Registration Office e-service for electronic annual reports, while others have so far chosen to abstain. By examining the practical advantages and disadvantages that can actually occur in the sending of electronic annual reports in XBRL- format, a more thorough picture of the spreading can be presented.

Abstract

Date:                                 2020-01-24

Level:                       Bachelor thesis in Business Administration, 15 cr

Institution:                School of Business, Society and Engineering, Mälardalen University

Authors:                           Jessica Adolfsson             Sara Tekle            Mozhgan Azari Ghalati

Title:                          “Let me know if I interrupt” - A case study about leadership, diversity work and organizational culture.

Tutor:                        Andreas Pajuvirta

Keywords:                Leadership, diversity work, inclusion, employees, organizational         culture and communication.

Questions:               How can leadership contribute to create an inclusive organizational culture that promotes diversity? How do leaders work with diversity work and how is diversity work perceived by employees?

Purpose:                  The purpose of this study is to investigate how leadership can contribute to create an inclusive organizational culture that promotes diversity. A case study examines how the leader works with diversity work and how employees perceive that it works in practice.

Method:                    In this study, a qualitative research method was used where empirical data were collected via a semi-structured interview with a leader within the selected organization. In order to be able to compare whether the employees in the organization share the same view of the diversity work as the leader, a quantitative research method was also carried out in the form of questionnaires to the employees. The empirical evidence from the interviews together with theory forms the basis for the analysis and the answers to the questions.

Conclusion:             In order to create an inclusive organizational culture, it is important that a leader includes several perspectives, respects all individuals similarities and differences and make all employees feel seen, confirmed and involved. To do this, communication and feedback is an important part.

The leader of the organization where the case study has been conducted strives to have as many diverse groups as possible as this enriches the organization and represents the society in which we live.

The leader also adds that the organization needs to be better of hiring young, old and overweight people. The employees feel that the diversity work in the organization works well.

Datum: 2024-05-28

Nivå: Kandidatuppsats i Företagsekonomi, 15 hp

Institution: Akademin för Ekonomi, Samhälle och Teknik, MälardalensUniversitet

Författare: Wiktor Adolfsson, Albin Eriksson, Noah Leyendecker

Titel: Den Digitala Övertygelsen

Handledare: Lennart Haglund

Nyckelord: UGC, Influerare, Användare, Autenticitet, Expertis, Attraktivitet, Köpintention

Frågeställningar:

• Hur påverkas den upplevda autenticiteten,attraktiviteten och expertisen när UGC är icke-betalt?
• Vilken påverkan har användarens autenticitet,attraktivitet och expertis samt det faktum att innehålletär icke-betalt på konsumentens köpintentioner?

Syfte: Syftet med denna studie är att undersöka hur icke-betaltUGC påverkar konsumenternas köpintention. Studien syftar även till att analysera hur icke-betalt UGC påverkar denupplevda autenticiteten, attraktiviteten och expertisen samtvilken påverkan egenskaperna har på konsumenternasköpintentioner.

Metod: Studien tillämpar en deduktiv forskningsstrategi ochanvänder en kvantitativ metodologi. De primära uppgifternahar samlats in genom en enkät utformad via SUNET.Enkäten har genererat data från totalt 355 respondenter.

Slutsats: UGC:s påverkan på köpintentioner beror till stor del påkällans autenticitet, attraktivitet och expertis. Faktumet attinnehållet är icke-betalt har en indirekt påverkan genom attforma uppfattningen om de förtroenderelateradeegenskaperna. Företag bör således prioritera källor medförtroenderelaterade egenskaper i sina samarbeten.

Den här studien ger en djupgående utforskning av hur olika offentliga organisationer engagerar sig i innovationsledning, och beskriver de specifika utmaningar de står inför och de strategier de använder för att navigera i dessa frågor. 

Forskningen lägger stor vikt vid de systematiska aspekterna av innovationsledning inom den offentliga sektorn och undersöker kritiska faktorer som resursallokering, kompetensutveckling och kompetens att hantera innovation. Studien syftar till att belysa de mångfacetterade utmaningar som möter i processen för systematisk innovationsledning och erbjuder en övergripande titt på hur dessa utmaningar hanteras och mildras. Dessutom fördjupar den i olika verktyg och metoder som offentliga organisationer använder för att ta itu med och övervinna dessa hinder. Genom att erbjuda insikter i den praktiska hanteringen av utmaningar inom innovationsledning, vill denna studie bidra till en djupare förståelse för effektiva metoder och lösningar som kan förbättra innovation inom offentliga organisationer.

Syftet med denna studie är att bidra med kunskap om hur kommuners budget påverkar dess möjligheter kring arbetet med hållbar utveckling för att uppnå målen i Agenda 2030. Studien har genomförts utifrån en kvalitativ forskningsmetod och deduktiv ansats. För insamling av empiri har sju kommuner intervjuats för att dra en slutsats med hjälp av tidigare forskning och teori. Studiens slutsats visar att budgeten inte har någon direkt koppling med implementering av Agenda 2030. Dock anses budgeten vara en utmaning i avseende till anställning av personal och en innovativ hållbarhet.

Title:   Controlling Mälarenergi by Balanced Scorecard 

Seminar date:  2009-01-16 

Institution:   School of Sustainable Development of Society and Technology 

Course:   Bachelor thesis 15hp 

Authors:   Camilla Nilsson, Amanda Agestav 

Advisor:   Ulla Pettersson 

The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? 

Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? 

Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent. Secondary data have been produced by literature search. 

Conclusion:                       Mälarenergi uses Balanced Scorecard exclusively at a group management level. The strategic work at the business areas' different division levels takes place aided by a business development model. We believe that Balanced Scorecard is a purposeful tool to use in order to clarify a company's strategy work and reach the goals in the owners' directives. However, Mälarenergi needs to complement the Balanced Scorecard with another model, since the business areas are so different from each other. In doing so, however, there is a risk that not all employees will be involved in the Balanced Scorecard, but that this will become an exclusive tool to the group management. We believe that there is no clear connection between the Balanced Scorecard work done in the group management and the work within the different business areas with their various focus areas.

Frågeställning: Finns utrymmet för en ny verksamhet som E-budgivning på den svenska bostadsmarknaden? Fungerar företagets affärsidé eller är marknaden mättad?                    Kan E-budgivning eventuellt utmana andra aktörer och få en etablerad plats på svenska bostadsmarknaden?

Syfte: Syftet med studien är att undersöka och analysera E-budgivnings chanser på marknaden för en eventuell framgång.

Metod: En kvalitativ intervju med en representant från E-budgivning samt en kvantitativ enkätundersökning bidrog till primärdata. De sekundärdata som samlats är litteratur från böcker, tidsskrifter samt Internet.

Allt fler företag väljer att satsa på Internetbaserade marknaden. Företag bemöter en hård konkurrens på bostadsmarknaden och slåss om konsumenterna som blivit allt mer prismedvetna mycket på grund av Internets framfart.

Studien riktar sig till ett nystartat företag vid namn E-budgivning som är intresserade av att etablera sig på svenska bostadsmarknaden. Under tidigare år har valet av mäklare varit en självklarhet vid försäljning och köp av en bostad. Idag är inte valet lika självklart eftersom flera aktörer trätt in på marknaden och där urvalet av en rad olika alternativ finns att tillgå.

Ett intresse samt funderingar uppkom om hur marknaden kommer se ut i framtiden och vilka chanser och möjligheter E-budgivning har. Genom teorier och empirisk data från undersökningar genom arbetets gång har konstanterandet gjorts att E-budgivnings etableringsmöjligheter ligger rätt i tiden. En stor faktor till resultatet är mycket på grund av teknologiska utvecklingen i kombination med företagets nischade affärsidé.

Däremot passar den långt ifrån alla konsumenter då alla har skilda åsikter och behov vilket även historien bevisar. Studien visar att E-budgivning inte har en chans att hota stora aktörer på allvar, däremot har företaget goda möjligheter att få marknadsandelar med rätt marknadsföring.

Abstract

Date:   2022-06-01

Level:   Bachelor thesis in Business Administration, 15cr

Institution:   School of Business, Society and Engineering, Mälardalen University

Authors:  Ersin Agrali  Gabriel Chabo  George Chamoun

                 (00-05-25)  (00-03-29)  (99-01-08)

Title:    The influence of digitalisation on auditing 

Supervisor:  Leanne Johnstone

Keywords:   Auditing, Digitization, Automation, Qualifications

Research Question: 

- What influence does digitalisation have on the auditor's work?

- What qualifications will be required of auditors in relation to digitalisation?

Purpose:  The purpose of this study is to gain a better insight into the influence of       digitization of auditing and its growth thus what qualification will be requested from auditors. This purpose is to be achieved by the study answering two research questions.     

Method:  The study applies a qualitative method that includes a selection of respondents from four different companies.

Conclusion: Digitization is a current topic today in the auditing industry and in step    with the development of digitization, this has a positive effect on the    auditor’s role. Digitization is an alternative for the auditor to improve    the work, but qualifications are still needed to master digitization. In    order for the auditors to be constantly competitive, certain      qualifications are required that are in demand in the industry, in step   with the development of digitization. The work role as an auditor requires qualified competence in step with the tasks that are automated. 

Turbulence in the world economy with following liquidity problem in enterprises has lead to negative consequences for banks that creates a need for effective credit risk management. To prevent significant credit losses, banks tries constantly to minimize their risks in credit granting through identifying pitfalls.

The purpose is to investigate the factors that contribute to the credit losses and illustrate how Nordea can minimize risks in credit granting.

Data were gathered from the literature review and a case study. The object of study is the Swedish Business Bank Nordea where several credit managers has been interviewed at the regional level. To obtain a volume of credit development in Sweden, gathered the credit granting statistics of the source of Nordea Hypotek AB.

According to the theory credit losses are depending on direct and indirect factors. While direct factors can be affected by a credit analyst, indirect factors are outside of his influence. It can be stated that Nordea has been succeed in minimizing of risks at the considerable degree, with reservation for some improvements, and that some factors that cause losses the bank manage to keep under control.

Bank´s fundamental strategy in risk management is to use reasonable credit granting. All of respondents have stressed the importance of thorough inquiry on new credit application and frequent following up suspicions of payment difficulties with existing borrowers. Through these routines can bank capture problematic business transactions and prevent appearance of credit losses.

Date: 2023-05-31

Level: Bachelor thesis in Business Administration, 15 cr 

Institution: School of Business, Society and Engineering, Mälardalen University 

Authors: Ahlqvist Malin, Fredmark Ida Xing and Pirani Shervin

(93-03-11)          (96-06-05)        (98-07-02)                                          

Title: Exploring sustainability performance in small and medium-sized enterprises from a triple bottom line perspective

Supervisor:  Edward Gillmore 

Keywords: TBL, Sustainability, Initiatives, Environmental performance, Economic performance

Research questions: 

RQ1: What are the characteristics of sustainable initiatives in SMEs?

RQ2: How do the sustainability initiatives affect the economic performance and the environmental performance within SMEs?

Purpose: This study aims to explore the characteristics of initiatives that an SME is undertaking regarding sustainability and how it affects their economic and environmental performance.

Method: This study has an inductive approach and one case study. Four qualitative semi-structured interviews were conducted, and secondary data was collected.

Conclusion: In relation to TBL, numerous environmental initiatives were detected, while fewer economic initiatives and social initiatives were detected. An inconsistency was found regarding the effect sustainability initiatives have on economic performance and environmental performance. If an SME wishes to operate sustainably it is suggested that emphasis should be directed towards the integration and improvement within areas of waste management, resource management, and optimization of transportation. 

In the literature there is no consensus regarding the meaning of the term digital transformation. Therefore, the purpose of this paper is to explore the differing views of the meaning of digital transformation. A case study has been conducted in collaboration with four Swedish manufacturing companies. The results shows that digital transformation can have different meaning within a company and the main challenge when performing digital transformation is knowledge. This study is the first investigation in a research project focusing on coordination of digital transformation. Therefore, is the underlaying goal to identify how the participating companies in the research project describe digital transformation in comparison with the literature. The research intention is not to define digital transformation rather to explore differing views of digital transformation and highlighting similarities and difference in comparison with the literature reviewed. The findings are practically relevant for manufacturing companies by highlighting differing views of digital transformation and in the creation of a common language within a company. 

Municipally owned corporations are important actors in the pursuit of the Agenda 2030 goals and are often formally obliged by their owners to work in this direction. This has however shown to be quite challenging, and managers lack knowledge about how to develop new ways of organizing to meet such responsibilities. The aim of this article is therefore to understand how the work of a top management team in meetings affects the accomplishment of broad responsibility. The analysis, which is underpinned by a communicative constitution of organizing (CCO) perspective, shows how the way specific communicative practices (agendas, minutes, timeslots, turn-taking, and stakeholder voicing) are enacted leads to the re-production of parts of the organization at the expense of the whole, the present at the expense of the future, and profit at the expense of the other dimensions of sustainability. This study contributes to the literature on public management by showing how communicative practices enacted in meetings make certain concerns present and others absent, thereby creating the conditions for the accomplishment of broad responsibility.

The aim of this article is to contribute to research on responsible management by developing knowledge on how managing responsibly together in a Top Management Team (TMT) may be accomplished, thus complementing research in the area that focuses on the work of individual managers. To this end, we mobilize the concept of obligation to characterize what emerges as what a TMT needs to respond to. Having followed the TMT for a municipal company working together in meetings over time, we propose that three accomplishments (making the obligation present, making the obligation enable action and accounting for the obligation) shape how an obligation is made to matter. This is no linear process, but rather it unfolds in a series of materializations of the obligation in text and talk, as the TMT goes about its work. The article thus provides a contribution to research on responsible management but also has practical consequences for developing how a TMT works in order to address the urgent demands for change related to sustainable development.MAD statementIn this article, we develop knowledge on how managing responsibly together may be accomplished in a Top Management Team (TMT). Besides adding to the responsible management literature, we also provide theoretical tools that may be mobilized in order to develop the work practices of TMTs that want to contribute to sustainable development.

Abstract:

Date: 2021-09-30

Level: Bachelor thesis in Business Administration, 15cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors: Abdi Rahman Ahmed, Abdulkarim Al Jehani, Rashid Oumar                   

Title: A case study on the food chain stores CSR-work in a pandemicTutor: Johan GrinbergsKeywords: CSR, Epidemic, Pandemic, Covid-19, Sustainability, Initiative & Guidelines

Research questions:

How did companies in the food industry change their view of corporate social responsibility as a result of Covid-19?What do food chains' organizational process look like in a pandemic, was it on their own initiative or guidelines from stakeholders?Purpose: The purpose of this case study is to describe how the Covid-19 pandemic has affected companies in the food industry's view of social responsibility. This study also aims to investigate whether organizations' change process was on their own initiative or clear guidelines from stakeholders.

Method: A qualitative method has been used where semi-structured interviews were conducted to collect primary data from five selected respondents. A literature review was conducted to describe and analyze theories that supplement primary data. In addition, secondary data has been obtained from relevant sources as well from various scientific articles.

Conclusion: After collecting the empirical data, which was then analyzed in connection with the theory, the study concludes that the change process was adapted and enabled various agencies to both combat the spread of Covid-19 and support the company's stakeholders as a result of the pandemic.

Research questions: How has the leader's communication changed during Covid-19 and the increased telework? In what way has the change that has taken place in the Covid-19 pandemic affected leadership?

Purpose: The purpose of the study is to investigate whether the leader's communication has changed during teleworking during and after the Covid-19-pandemic. The study strives for a broader understanding of the opportunities and challenges managers/leaders face with their leadership when communication only takes place via digital tools.

Method: Qualitative method with an interview of seven leaders. The material was analyzed by a thematic analysis method. 

Conclusion: The results show how communication has changed as leaders need to implement new ways of leading. It shows how communication has different abilities to function digitally at different times and to form new relationships digitally is more difficult. It also shows how the Covid-19-pandemic has accelerated technological development and the speed of implementation. It also shows that there are opportunities for hybrid work where certain parts of the communication can take place digitally.

Research Problem: To what extent the corporate culture of an international joint venture resembles the organizational and national culture of its parent firms?

Purpose: The purpose of this research is to study and explain the organizational and national culture of the partner companies that are involved in the international joint venture and finds out the extent to which the corporate culture that is embedded in the joint venture possess a resemblance with its parent's culture.

Method: Our research is qualitative in nature and is based upon the case study and the secondary information gathered during the research. We have also taken into account some primary information through conducting three semi-structured interviews from each of the company involved in the joint venture. All the information collected during the course of our research has been analyzed in such a manner that has eventually led us to a formidable conclusion.

Conclusion: After the analysis of results, both from the interviews and the secondary information, we came to a conclusion that the corporate culture at the joint venture possess some similarities with the national and organizational cultures of its parent firms and this likeness depends upon the location of origin of the joint venture and the employees working in it.