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  • 1.
    Abrahamsson, Hanna
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Vikström, Klara
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Större möjlighet till jämförbarhet inom företag än företag emellan: En kvalitativ studie med 59 unika observationer av svenska företags hållbarhetsrapporter, ur en miljöaspekt2020Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to create understanding for how comparable sustainability reports are. The study has focused on the environmental aspect within the Swedish industry of clothing, footwear and wholesale. A content analysis has been executed, with a selection of 73 companies. After a shortfall there remained 21 companies and the study has performed 59 unique observations. The authors have developed a model to systemize the information collected in the content analysis. The study’s model focuses on four factors that affects the comparability of the sustainability reports. The four factors are guidelines, environmental indicators, measurements and absolute and relative numbers. The study emanated from the stakeholder and legitimacy theory. The theories say that companies should treat their stakeholders equally and that they should sustain a social contract with the community that creates legitimacy.

     

    The study showed that sustainability reports have a relatively high comparability within the companies. The Companies tend to report the same environmental indicators from year to year, which contributes to the comparability within the company. The comparability between companies is slightly lower, which is due to companies reporting information that is considered relevant for their own operations. This results in differences between companies in which environmental indicators are being reported as well as which measurements are used, this affects the comparability negatively.

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  • 2.
    Abrahamsson, Lena
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Human Work Science.
    Bengtsson, Lars
    Lunds tekniska högskola, LTH.
    Gremyr, Ida
    Chalmers University of Technology.
    Kowalkowski, Christian
    Linköpings universitet.
    Nilsson, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Rehn, Alf
    Åbo Akademi.
    Segerstedt, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Säfsten, Kristina
    Högskolan i Jönköping.
    Öhman, Peter
    Mittuniversitetet.
    Industriell ekonomi och organisering: IE2016Book (Refereed)
  • 3.
    Adams, Kweku
    et al.
    Bradford School of Management, University of Bradford, BD7 1SR, United Kingdom.
    Attah-Boakye, Rexford
    University of Nottingham, Wollaton Road, Lenton, Nottingham, NG8 1BB, United Kingdom.
    Yu, Honglan
    University of Huddersfield, Queensgate, HD1 3DH, United Kingdom.
    Johansson, Jeaneth
    Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering. Halmstad University.
    Njoya, Eric Tchouamou
    University of Huddersfield, Queensgate, HD1 3DH, United Kingdom.
    Female board representation and coupled open innovation: Evidence from emerging market multinational enterprises2023In: Technovation, ISSN 0166-4972, E-ISSN 1879-2383, Vol. 124, article id 102749Article in journal (Refereed)
    Abstract [en]

    Little research has been done on female board representation in emerging market multinational enterprises (EMNEs). Our paper considers the role of female board representation and its impact on open innovation (OI) in the unique context of emerging markets. We draw on upper echelons and institutional theories to understand how female board representation and cross-country institutional contexts influence coupled OI. Combining a 10-year (2009–2019) dataset with a rich in-depth content analysis of 183 (EMNEs) engaged in OI, our results reveal a significant positive association between female board representation and a firm's commitment to coupled OI initiatives. We also find that country-level institutional factors affect and positively moderate the relationship between female board representation and coupled OI. In emerging market environments where managerial perception and cultural beliefs sometimes hinder the promotion of females into top positions, our work has implications for EMNEs regarding how they harness diversity. We contribute to the OI literature by showing that female board representation enhances corporate OI investment within EMNEs.

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  • 4.
    Admir, Dzamastagic
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Armin, Dzamastagic
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Bankers utlåning till mikroföretag: En kvalitativ studie om hur handläggare bearbetar och bedömer mjuk information2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Banks make the claim that the use of soft information is important in the credit assessment of opaque businesses. However, unlike hard information, precise guidelines on what soft information loan officers are expected to collect and report, and how it should be processed are not imposed by banks. Therefore, the purpose of this study is to explore what soft information loan officers consider to be of importance in the credit assessment and then to compare how it differs individually between loan officers. Further, we analyze how individual loan officers process soft information to make it sensible and usable. We examine the following factors likely to affect the approach of the loan officer: experience and knowledge, uncertainty associated with the case, and factors of time. The study is characterized by a qualitative research strategy. Semi-structured interviews including seven loan officers with different levels of expertise in commercial lending were conducted. Using the critical incident technique, we investigate how loan officers perceive their information processing and evaluation of soft information in real lending situations where hard information is insufficient or non-existent. In contrast, we also investigate how loan officers process soft information and evaluate cases that are perceived as less uncertain or more general in nature. The results show that obvious differences are present between individual loan officers and the emphasis that is being put on various soft information signals. However, soft information related to the business owner´s professional background, the presented business plan/idea, and the industry which the business operates in, seems to be of greater importance. Signals in the likes of how a business markets itself and attitude towards growing the business, are mostly of lesser to no importance. Other signals that were identified varied greatly in importance across our sample of loan officers. Next, we find that individual loan officers differ in how they go about processing different types of soft information. The results indicate that more experienced loan officers exert a greater effort in collecting and reflecting on soft information about the business owner, but are also more inclined towards processing and evaluating information about the industry in an intuitive matter, which in our case differs from inexperienced loan officers. Lower effort from inexperienced loan officers to process soft information about the business owner seems to be linked to the constraints of distinguishing and interpreting relevant soft information signals. Further, the results indicate that loan officers’ effort to be attentive towards soft information is affected by the level of uncertainty the loan officer experiences with a case. Finally, it appears as though individual loan officers assume different cognitive styles in which a combination of both analytic and intuitive methods are used in order to process soft information, rather than strictly relying on one approach. 

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  • 5.
    Adolfsson, Isabella
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Hägge, Magdalena
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Organisatorisk lojalitet i en turbulent tid av hög tillväxt: En empirisk studie av 223 anställda i svenska gasellföretag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Organizational commitment is one important factor for organization performance and efficiency. During the last years, the interest for new and fast growing companies and their effect for the economic growth has increased. Studies within gazelle companies has earlier been based on their founders and managers. The purpose of this study is therefore to examine the employees’ organizational commitment and which factors affect the commitment. The study had a quantitative approach and was carried out with the help of a survey where 223 respondents participated. All respondents are working at Swedish gazelle companies. The collected data of the study were analysed by using a multivariate regression and path analysis. Cronbach’s alpha was used to test the measures reliability. The result show that there is a positive correlation between the employees’ nearness to the founder, recognition and job satisfaction with organizational commitment. The result also show that there is a negative correlation between monetary incentive and organizational commitment. The results provide indications for how managers in gazelle companies should work with these components and thereby increase the degree of organizational commitment to control the organizations growth in a better way.

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  • 6.
    Aguilar Montaño, Joel Dorian
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Influence of COVID-19 on E-commerce sales: The omnichannel strategies case of the retail businesses in Sweden2022Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose - This thesis aims to describe the strategies employed by omnichannel experts in Swedish retail shops during the Covid19 pandemic. Furthermore, the integration of the physical and online channels is studied to describe the methods used to increase sales, especially in the online channels.

    Methodology – The study applies a qualitative method where semi-structured interviews were conducted with omnichannel experts from retail businesses.

    Findings – The aim of the retail shops during the Covid19 pandemic has been to perform in- store and online shopping despite the partial restrictions. Retail shops had to adapt to the changes in the Swedish market and the consumer behavior. The challenge of maintaining sales and remaining competitive has shown that Swedish retail shops have remained resilient and that adaptation has been key to their business strategies.

    Practical Implications – Retail businesses worldwide were forced to close their business except for their online services. However, Sweden is a particular case where retailers had to find solutions to their physical and online retail operations. Partial restrictions allowed them to carry out business activities in the Swedish market. Therefore, the current pandemic has influenced Swedish retailers to help them identify business strategies to boost their sales, especially online sales. As well as the data collection and literature findings, both cases suggest that adapting to new technologies is the key to increasing sales in all channels. Therefore, retailers should introduce new ways of working with the help of technological tools to become more competitive and provide excellent service to an increasingly demanding and technologically savvy customer.

    Contribution – This study contributes to the area of research that looks at how omnichannel retail structures can be improved to increase sales. And how they adapt to change market situations that influence consumer behavior.

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  • 7.
    Aguirre, Linda
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    What Influences Young Adults to Become Financially Literate: An Explorative Study On Swedish Young Adults’ Attitudes Towards Money2022Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The low financial literacy among young adults affects individuals’ financial decisions, which impact their well-being and societal welfare. To understand what influences young adults’ financial decisions, it is essential to develop knowledge in elements that give existence to financial literacy. Known factors which influence financial literacy are attitudes about money and socialization sources. The purpose of this thesis is to explore socialization sources’ influence on attitudes towards money and in which way attitudes about money influence young adults’ financial literacy. A theoretical framework regarding these constructs was developed. Based on the Money Attitude Scale (MAS) and socialization source theories, 12 semi-structured interviews were conducted, which were thematically analyzed by developing codes and themes connected to the research questions. The findings from the collected data indicate that young adults are influenced in childhood by how they were raised, their environmental values, and the society and its values that they were brought up in. Findings also indicate that young adults are influenced by trends, media, friends, and their own experiences later in life. The collected data also showed that young adults become more financially literate because of their distrust of banks, the desire to be successful and the best version of themselves, and fear of ending up in challenging financial situations. Some findings pointed to why young adults had low financial literacy, which was connected to fear of being judged, low interest in the subject and still being financially dependent on their parents. This study suggests that policymakers need to develop financial education programs that are directed to socialization sources that influence young adults’ attitudes towards money. Policymakers should also develop trends that actively influence young adults to become more financially literate. 

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  • 8.
    Ahlin, Martin
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Miraglia, Andre
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Impactinvesterares tillämpningar av en genuslins i investering2023Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Interviews with impact investors have been conducted to gain a clearer understanding of how socially sustainable investments are made taking into account the identity and gender views of impact investors. The gender lens applied to the study aimed to investigate how gender has been taken into account during company audits and before investment decisions by the impact investors. Furthermore, social identity theory has formed the basis for the deductive study that has been carried out. It has been used to study the impact investors' self-image and how they acted in their professional role in order to gain a deeper understanding of the origin of the impact investors' actions in relation to their identity. These actions have been thematised and examined in terms of criteria, actions, challenges and measures. The recurring factor that most influenced both the company assessment and investment decisions was the dual goals of impact investors, financial return and impact.

    The clearest contribution the study made was that there is a clearer link between impact investors' self-image and their profession compared to other professionals. How this affects impact investors' actions could not be discerned. Furthermore, the study also found that gender is not taken into account during company audits and investment decisions to the extent that previous research has shown. Risk understanding, potentially increased returns and social sustainability are possible outcomes that gender lens investments contribute to. The study's findings suggest that impact investors were aware of this, yet few of the study's respondents were willing to consider gender when making investment decisions.

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  • 9.
    Ahlkvist, Alvina
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Hur lyckas organisationer implementera ISO 9001?: Ett medarbetarperspektiv2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Genom att arbeta med kvalitetsledning kan en organisation ständigt förbättras och bibehålla konkurrenskraft. Ett sätt att arbeta med kvalitetsledning är genom implementering av kvalitetsledningsstandarden ISO 9001. Standarden nämner sju principer, varav en är medarbetarnas engagemang, vilket är essentiellt för organisationer för att lyckas med implementeringen av ISO 9001. Syftet med studien var att undersöka hur organisationer kan lyckas med att implementera ISO 9001 genom att undersöka vilka faktorer som bidrar till medarbetarnas engagemang och hur medarbetares engagemang kan stärkas.

    Litteraturstudier indikerar på flera faktorer som kan ha inverkan på medarbetares engagemang, vilka i sin tur beskrevs kunna påverkas med hjälp av förändringsledning. Med utgångspunkt i den teoretiska referensramen analyserades intervjuer, observationer och enkätundersökning med hjälp av tematisk och multivariat analys. På så sätt kartlades nuläget på fallföretaget. Tillsammans med resultatet från litteraturstudien framkom faktorer som kunde avgöra huruvida medarbetare engagerar sig i implementering av ISO 9001 eller inte.

     

    Av identifierade faktorer var det tre som kunde anses vara särskilt viktiga att hantera, då de antingen kan utgöra en barriär eller en framgångsfaktor för lyckad implementering. Faktorerna utgörs av Medvetenhet, Attityd, Användbarhet, Användarvänlighet och Ansvarskänsla, vilka har betydelse för att organisationer ska ta sig från sitt nuläge till sitt börläge. Nuläget utgör utgångspunkten för organisationen, och börläget representeras av en lyckad implementering: faktisk samt långsiktig användning av kvalitetsledningssystemet.

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  • 10.
    Ahmed, Mahmud
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    An analysis of the Impact of Brand Image on Consumer Purchase Behavior: The case of Lidl, Sweden2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This research project had a purpose to discuss the impact of Brand Image on Consumer Purchase Behavior. For retailers brand image are the key factors that help them to engage with customers and influence their buying behaviors. The concept of the brand image draws vital attention from the practitioners as it plays a significant role in marketing activities. In this study concept of brand image and customers purchasing behaviors had been discussed and based on the theory and model of brand image this study has reviewed extant studies about brand image impacts on the customers from the perspective of customer’s equity. This research had also pointed out the relationship between brand image and brand equity and the relationship between brand image and consumer purchase behavior. Additionally, the research problem had been stated while implementing the research finding. This research design had been utilizing by the inductive approach in order to quantify the findings and discussion. Additionally, the research methodology had been discussed. For collecting secondary & primary data and survey method had been used in this study. Qualitative data analysis and quantitative data collection both techniques had been used. 

    Finding and discussion were about Impact of Brand Image on Consumer Purchase Behavior in Lidl, Sweden has mentioned were, brand image factors and how it helps the company to influence customers purchasing behavior has been discussing. Besides, the impact of Lidl brand image on their customer’s had been analyzed and the different campaigns, promotional and marketing strategy used by Lidl to strengthen their brand image had been discussed in the current research. The trend, which had been found that company, is focusing on innovation their products with Eco-friendly products to maintain sustainability. 

    From this research it had been concluded that, brand image plays an important role in the Lidl to influence the customers purchasing behavior. It had been found that, the company has focus on strengthen the brand image for which they have adopted social media campaigns, environment friendly products in order to satisfy the customers by providing high quality product to influence their buying behavior. Additionally, the past experience of customers from previous purchase and LIDL products high quality in nature has significantly impact on customers purchasing behavior. Additionally, LIDL responsibility towards environment, their investment in advertisement, strong brand name in Sweden influences the purchasing behavior of customers. According to the future scope, in the survey, more sampling size would be selected to get a more accurate outcome from the research. Furthermore, an Interview would be taken to get the more effective outcome of the research

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  • 11.
    Ahmed, Mumtahina
    et al.
    Department of Computer Science and Engineering, Port City International University, Chittagong, Bangladesh.
    Hossain, Mohammad Shahadat
    Department of Computer Science and Engineering, University of Chittagong, Chittagong, Bangladesh.
    Islam, Raihan Ul
    Luleå University of Technology, Department of Computer Science, Electrical and Space Engineering, Computer Science.
    Andersson, Karl
    Luleå University of Technology, Department of Computer Science, Electrical and Space Engineering, Computer Science.
    Explainable Text Classification Model for COVID-19 Fake News Detection2022In: Journal of Internet Services and Information Security (JISIS), ISSN 2182-2069, E-ISSN 2182-2077, Vol. 12, no 2, p. 51-69Article in journal (Refereed)
    Abstract [en]

    Artificial intelligence has achieved notable advances across many applications, and the field is recently concerned with developing novel methods to explain machine learning models. Deep neural networks deliver the best performance accuracy in different domains, such as text categorization, image classification, and speech recognition. Since the neural network models are black-box types, they lack transparency and explainability in predicting results. During the COVID-19 pandemic, Fake News Detection is a challenging research problem as it endangers the lives of many online users by providing misinformation. Therefore, the transparency and explainability of COVID-19 fake news classification are necessary for building the trustworthiness of model prediction. We proposed an integrated LIME-BiLSTM model where BiLSTM assures classification accuracy, and LIME ensures transparency and explainability. In this integrated model, since LIME behaves similarly to the original model and explains the prediction, the proposed model becomes comprehensible. The performance of this model in terms of explainability is measured by using Kendall’s tau correlation coefficient. We also employ several machine learning models and provide a comparison of their performances. Therefore, we analyzed and compared the computation overhead of our proposed model with the other methods because the model takes the integrated strategy.

  • 12.
    Ahmetova, Ajdana
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Juto, Hanna
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Mellanchefers distansledarskap under Coronapandemin: En kvalitativ studie utifrån ett medarbetarperspektiv2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I syfte att kontrollera smittspridningen av det nya Coronaviruset hänvisades medarbetare på många arbetsplatser till distansarbete. Det råder delade meningar om distansarbete på grund av individuella skillnader och preferenser. Samtidigt har det visat sig att mellanchefer inte får tillräckligt med stöd och vägledning från ledningen samt att de inte har lärt sig arbeta effektivt med virtuella team. Detta innebär att distansledarskapet behöver anpassas efter den rådande situationen. Tidigare forskning på ämnet är begränsad och det råder oenigheter kring mellanchefers roll vid distansarbete men även gällande huruvida transformativt ledarskap fungerar på distans och vid ledarskap i mellanled. Studiens syfte är att skapa förståelse för distansledarskap på mellanchefsnivå och hur medarbetare upplever sina mellanchefers distansledarskap under Coronapandemin. Baserat på detta resulterar studien i förslag på hur mellanchefer kan agera för att utöva framgångsrikt distansledarskap i Coronapandemin utifrån ett medarbetarperspektiv. Studien inriktar sig på finansbranschen med anledning av den höga digitaliseringstakten samt en offentlig myndighet för att skapa en övergripande bild av distansledarskap. Respektive sektor har dessutom en samhällsviktig funktion som upprätthåller ett socialt och ekonomiskt skyddsnät för det svenska folket under rådande pandemi. För att kunna besvara studiens frågeställning bygger studien på en kvalitativ metod där data samlas in genom Zoom-intervjuer med 18 medarbetare från Folksam, Nordea och Skatteverket. 

    Studien resulterar i en reviderad analysmodell som tar upp de centrala delarna av mellanchefers framgångsrika distansledarskap utifrån ett medarbetarperspektiv. Det transformativa ledarskapet visar sig passa i situationer där det sker organisatoriska förändringar som övergången till distansarbete då det kräver ett individuellt förhållningssätt till medarbetarna. Vidare anses att transformativt ledarskap till stor del motsvarar vad medarbetarna efterfrågar av distansledarskapet under Coronapandemin då det handlar om att ha kontinuerlig dialog och vara lyhörd för medarbetarnas åsikter. Det gäller att identifiera samt förstå individuella preferenser och behov och utifrån det anpassa sitt tillvägagångssätt som distansledare. Anledningen till detta är dels att enskilda medarbetare har olika förutsättningar att klara den rådande pandemin och därav har påverkats de i olika omfattning, dels att medarbetarna har olika preferenser kring arbetssättet och distansledarskap. Exempelvis vill vissa personer att en mellanchef på distans ska vara stöttande, uppmuntrande och engagerad medan andra trivs med att arbeta på egen hand utan att involvera sina mellanchefer eller ha tät kontakt med sina kollegor. Således resulterar studien i att det transformativa ledarskapet som är av relationskapande karaktär bör kombineras med en ledarskapsstil som är av en mer uppgiftsorienterad karaktär när arbete sker på distans. Det förekommer dock vissa begränsningar i mellanchefers maktbefogenheter vilket leder till att transformativt ledarskap riskerar att inte kunna nyttjas till fullo. 

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  • 13.
    Ahnér, Anna
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Jakobsson, Eva
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Vilken påverkan har den avskaffade revisionsplikten på den ekonomiska brottsligheten?: En kvalitativ studie från myndigheternas perspektiv2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The general audit obligation was abolished on 1 November 2010 to simplify the administration and costs for small companies. The hope with the simplification of the rules was to strengthen the companies’ competitiveness and create growth in the economy. The audit obligation has been debated since it was abolished. Advocates in the business community want to raise the limit values for auditing obligations, that is more companies would have freedom of choice if they want an audit. While the authorities experience disadvantages such as increased financial crime and therefore want to reintroduce a general audit obligation. The purpose of the study was to examine the authorities’ attitude on how the audit obligation has affected economic crime in Sweden. 

    A qualitative study was constructed based on secondary and primary data. The main focus of the study is secondary data obtained through government reports, while primary data were obtained through interviews with Ekobrottsmyndigheten and Skattemyndigheten. To answer the research question, an abductive approach has been used to investigate how appropriate the theory is för elucidating connections in the empirical data material. The study is supported by the Fraud Triangle Theory which explains the causes of economic crime and the Fraud Diamond Theory which adds a fourth dimension and describes the individual’s ability to commit crime.

    The study revealed that the authority’s fears of increased eco-crime had taken hold, but that it was not possible to determine how much the eco-crime had increased since the audit obligation was abolished. Which is because economic crimes are complex and depend on a number of factors. The study also shows that more than one possibility of crime, such as general audit obligation, is required for a crime to be realized, which is in line with Diamond Fraud Theory. Many authorities still have an opinion that the audit obligation should be reintroduced, as the business community needs some form of support and control. The general audit obligation can probably not be reintroduced in view of international competition. The authorities are therefore proposing alternative measures to limit economic crime. 

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  • 14.
    Aidanpää, Benjamin
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Exploring Consumers' Perception of the Use of Virtual Reality (VR) for Fashion Shopping2023Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As technology continues to rapidly develop, the realization of Virtual Reality (VR) stores is coming into view for various businesses and industries. As customers today are becoming more aware of their purchasing behaviour and the impact their products have on the environment, it puts pressure on the fashion industry to meet these requirements and needs by developing or adopting new technologies to their practices. In order to try to reduce the sustainability impact of the fashion industry the creation of VR fashion stores may play a role in reducing the need for physical stores, pre-production of clothes, and reducing transportation to reduce the environmental impact. The purpose of this study is to fill the knowledge gap regarding consumers' perceptions of using VR for personal fashion shopping, as well as to explore how consumers perceive the sustainability aspect of VR when considering it as a means to shop for fashion. A theoretical framework regarding this was developed based primarily on the Unified Theory of Acceptance and Use of Technology (UTAUT) model and the Theory of Planned Behavior (TPB). Twelve semi-structured interviews were conducted and then thematically analysed to develop codes and themes related to the research questions. The findings suggest that there is great acceptance of and interest in VR fashion shopping among participants. Participants expected it to become a reality in the future and to become an alternative way of shopping in society. Regarding the perception of the sustainability aspect that VR fashion shopping brings, the study participants noted that they embrace and approve it. However, cost and technological advancements and experiences are of primary importance to them. Future research should focus on conducting wider research regarding VR fashion shopping, as there was an apparent indication that it was accepted by all and something people would choose to use if the technology and opportunity were available.

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  • 15.
    Aitomäki, Yvonne
    et al.
    Luleå University of Technology, Department of Engineering Sciences and Mathematics, Material Science.
    Allard, Christina
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Social Sciences.
    Lin, Janet
    Luleå University of Technology, Department of Civil, Environmental and Natural Resources Engineering, Operation, Maintenance and Acoustics.
    Sandström, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    LTU Teaching guide to e-learning: how to clear the mist of teaching through the cloud2015Conference paper (Other academic)
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  • 16.
    Alatalo, Frida
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Nilsson, Maja
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Paradoxen mellan styrning och inflytande: En fallstudie inom en svensk myndighet2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Regeringen har aviserat att nya styrmodeller ska utvecklas inom offentlig sektor som ger medarbetarna större frihet och ökat inflytande. Dessa modeller förväntas prägla nya styrmodeller inom offentliga organisationer. Ur ett teoretiskt perspektiv kan styrning och inflytande betraktas som varandras motsatser och mellan dessa kan det uppstå spänningar som skapar ett paradoxalt förhållande. Syftet med examensarbetet är att öka kunskapen om hur styrning och inflytande kan ge upphov till spänningar. Syftet uppnås genom att konceptualisera styrning, inflytande och otydlighet. Examensarbetet baseras på ett fall inom offentlig sektor. En kvalitativ forskningsansats har tillämpats och semistrukturerade intervjuer har genomförts med både chefer och medarbetare. Resultatet visar att ökat inflytandet har lett tillen otydligare styrning som i sin tur gett upphov till förvirring och missnöje bland anställda. Spänningarna som ger upphov till paradoxen består av skilda uppfattningar kring organisatoriska mål samt motstridiga intressen. För att mildra spänningarna som uppstår av paradoxen behöver graden av rolltydlighet och förståelsen för de politiska målen ökas innan ledningen ger medarbetare ökat inflytande. Ledningen kan använda metoder för att reducera kulturella spänningar i syfte att uppnå en samsyn genom hela organisationen. Den optimala graden av inflytande beror även av olika situationsfaktorer. Styrningen kan därför anpassas efter både verksamhet och miljö. Detta paradoxala förhållande mellan styrning och inflytande har funnits inom Polisen och det finns skäl att tro att samma typ av spänningar även finns inom andra offentliga organisationer. Ur skattebetalarnas perspektiv är det av största vikt att offentliga organisationer styrs på ett så effektivt sätt som möjligt för att medborgarna ska erhålla största möjliga värde av de offentliga tjänsterna.

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  • 17.
    Albadvi, Amir
    et al.
    Tarbiat Modares University.
    Gharaee, Roudabeh
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering. Tarbiat Modares University.
    Drivers and barriers of E-banking adoption: case of Karafarin bank2009In: Proceedings of the 3rd International Conference on Digital Society: ICDS 2009 : 1 - 7 February 2009, Cuncun, Mexico / [ed] Yutaka Takahashi, Piscataway, NJ: IEEE Communications Society, 2009, p. 235-240Conference paper (Refereed)
    Abstract [en]

    This paper investigates drivers, determinants and barriers of electronic banking adoption in Iran. Results of the analysis of information gathered through comprehensive interviews with the key managers of the pioneer private bank for e-banking adoption in Iran (KB) indicate that the adoption status is the transition of pre-development to development phase and the main drivers for adopting e-banking are downsizing, gaining competitive advantage, increasing market share and improving bank's image. The analysis further reveals that inefficient ICT infrastructure, political challenges and traditional organizational culture are barriers for adoption of e-banking in Iran. We conclude that banks in Iran need to web-enable themselves sooner or later and in order for the banks to overcome some of their barriers identification of the drivers for e-banking adoption would be a helpful tool.

  • 18.
    Al-Doori, Noor
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Nedskrivningsprövning av goodwill enligt IAS 36: En jämförande studie av dess efterlevnad i börsnoterade bolag på large cap-listan under åren 2005–20152017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    More than 10 years ago, IFRS 3 / IAS 36 was introduced and it became mandatory for all

    listed companies in Sweden to report goodwill. The problem is that IAS 36 is a complicated

    rule and studies show a low level of compliance. The companies are trying to avoid applying

    the rule because companies think it gives a negative image of the companies. This study aims

    at describing how well listed companies in the telecommunications industry comply with IAS

    36 and comparing how it changes over time. This study examines the annual reports of all

    four companies listed on the large-cap list in the telecommunications industry on a

    quantitative method. This is to choose a standard which is IAS 36 p. 134 with a quantitative

    method. The results are presented in tables and diagrams. The study shows that the level of

    compliance is very different among the companies and that the degree of compliance is

    improved over time.

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  • 19.
    Ali, Maxamed Duran
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Tekes, Serhat
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Credibility Communication of CSR Initiatives: A study on credible CSR communication within the gambling industry among millennials.2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility (CSR) has become an increasingly important aspect for companies to consider in a highly competitive business environment. Consequently, stakeholders have shown increased interest in how companies and suppliers relate to sustainable development and place ever higher demands on companies to actively engage in CSR initiatives. However, companies are facing challenges with their CSR communication credibility, especially in the gambling industry. CSR communication credibility is investigated in previous studies where several underlying factors have been presented. However, there is a theoretical gap of how these theories and factors correlate in the gambling industry with regards to CSR communication credibility. 

    The purpose of this research paper is to identify the different factors affecting CSR communication credibility within the gambling industry among millennials. Furthermore, the purpose is also to enhance the understanding of what to consider in gambling companies' quest for increasing the credibility of their CSR communication. This is done through testing three hypotheses regarding different constructs, namely CSR credibility, corporate image and institutional credibility and how they influence CSR communication credibility. The research is quantitative in nature and employs a descriptive-explanatory approach, using an online survey to collect primary data. The online survey was distributed to previous and current customer of a Swedish gambling enterprise, which yielded a total sample size of 495 which was used for the statistical analysis. 

    The findings suggest that the underlying factors CSR commitment, company as a source, information attractiveness and reputation influence CSR communication credibility and all factors are needed to be considered when gambling companies investigate their CSR communication credibility. 

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  • 20.
    Alipour, Mehrdad
    et al.
    Islamic Azad University, Zanjan, Iran.
    Damavandi, Mohammadreza
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    The impact of E-procurement implementation on performance of ship management companies: case study of IRISL2011In: 2011 IEEE 3rd International Conference on Communication Software and Networks (ICCSN),, Piscataway, NJ: IEEE Communications Society, 2011, p. 618-622Conference paper (Refereed)
    Abstract [en]

    The rapid growth of competition in the market and the consequent changes in economic conditions impose organizations and firms to implement new technologies to stay competitive. Those firms which have not implemented technology at the proper time are at the risk of losing customers or suppliers [6]. Transportation industry in general and maritime transportation industry in particular are not exception in this regard. Operation in a very competitive market is the character of maritime transportation industry and the main driving factor toward implementing of technology in maritime transportation industry is continuous pressure for reducing overheads, costs and increasing efficiency and security [5]. Customers, partners, agents, collaborators, shippers, port operators, suppliers and service agencies are involved in the ship transport industry supply chain, and one of the major requirements in such a supply chain in which all concerned parties are scattered all over the world, is the high speed transferring of data between them. In order to achieve competitive advantage over the rivals, the e-commerce and e-business with their attributes are focal points for ship owners and other stakeholders [14]. In maritime transportation procurement process plays an essential role. Ships usually purchase a large quantity of supplies for maintaining daily operations. The procurement process in maritime industry should be organized in a way that enables efficient transfer of goods and services into vessels. Today, a major goal of a maritime's supply chain management is to apply information technology to their procurement systems efficiently and cost effectively. Moving away from traditional and paper based offline purchase processing to online procurement enables shipping lines to gain better procurement practices in terms of cost efficiency

  • 21.
    Allert Norgren, Daniel
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Martinelle, Oskar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    IFRS 16 påverkan på jämförbarheten och företagsvärderingar på Stockholmsbörsen: En kvantitativ studie om en ny redovisningsprincip för leasing2020Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Accounting for leases has long been criticized for not recognizing significant assets in the balance sheet. IFRS 16 was implemented in January 2019 as a new accounting standard for leases. The new standard means that previous operating leases are recognized in the balance sheet as a right-of-use asset and a lease liability. The purpose of IFRS 16 is to improve comparability between companies that finance assets through loans and companies that lease assets. The standard will have an impact on financial ratios that are commonly used by stakeholders to assess the financial standing of a company. The purpose of the study is to increase understanding of the impact IFRS 16 has on comparability and valuations on the Stockholm Stock Exchange and specifically the retail sector which is expected to be affected the most. The study was conducted through data collection from 305 companies on the Stockholm Stock Exchange where the companies were later divided into different sectors to analyze differences. Positive accounting theory has been applied to help analyze the result of the study. The result shows a significant change in all of the key financial ratios which have been examined. IFRS 16 has the largest impact in the retail sector among all sectors with an increase of 78,23% in debt to equity ratio. Retail is affected more than any other sector due to the large amount of leasing in financing the business activities. An increased debt to equity ratio as a result of IFRS 16 leads to a weaker financial standing despite an unaffected ability to pay long-term debts and interests. This affects a company’s ability to raise capital and their capability of sustaining covenants. Furthermore, the variance in financial ratios may have an impact on valuations due to an affected comparability and higher profitability ratios and higher debt. However, IFRS 16 will increase transparency of lease contracts by recognizing these in the balance sheet which were previously voluntarily disclosed in the notes. The study concludes that IFRS 16 has a significant effect on the comparability and financial ratios on the Stockholm Stock Exchange. The relevance of certain ratios may be affected and stakeholders will need to make adjustments for the new standard. Over time, comparability is expected to improve by better accessibility of right-of-use assets and lease liabilities which leads to a better understanding of the financing of businesses.

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  • 22.
    Allert Norgren, Pernilla
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Nilsson, Erik
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Digitaliseringens effekt på revisionskvaliteten: En kvalitativ studie om hur digitaliseringen påverkar revisionskvaliteten hos mindre revisionsbyråer2022Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Digitaliseringen har under de senaste årtiondena varit en av de viktigaste förändringarna inom många branscher. Revisionsyrket blir allt mer digitaliserat och detta förväntas öka ytterligare, vilket sätter branschen i ett kritiskt läge. Studiens syfte är att öka förståelsen om hur den digitaliserade revisionsprocessen förändrar revisionskvaliteten i mindre revisionsbyråer, då mindre revisionsbyråer har mindre resurser till att implementera och hantera komplexa IT- system än större byråer. För att uppnå studiens syfte har en analysmodell har tagits fram baserat på tidigare forskning och en kvalitativ metod har använts genom semistrukturerade intervjuer på mindre revisionsbyråer. Resultatet visar att en digitaliserad revisionsprocess skapar möjligheter till en djupare granskning. Det krävs att revisorn gör djupare granskningar när digitaliseringen automatiserar enklare moment, vilket i sin tur kan leda till en analytisk kompetensutveckling bland revisorer. Enligt studiens analysmodell innebär en kompetensutveckling en ökad revisionskvalitet. Däremot visar resultatet att oberoendet inte påverkas av digitaliseringen. Istället visar studien att oberoendet påverkas av att mindre byråer är mer benägna att agera i ledningens intresse och att den påskrivande revisorn är den som avgör vad som rapporteras och inte. Slutsatsen är att en kompetensutveckling möjligen kan ske av digitaliseringen vilket skulle leda till en högre revisionskvalitet.

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  • 23.
    Allmén Sjöberg, Anton
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Nordström, Jakob
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Key factors for success in SMEs for developing market shares in Sweden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Competitive advantage has been an important aspect of strategy ever since Porter introduced the term in 1985. Today, small and medium enterprises (SME) make up a large part of the world´s economy. SMEs often operate in fast changing markets where innovation and growth are essential for success. To be able to survive they must ensure their competitiveness towards both SMEs and also larger competitors. Since many SMEs face limitations in their resources it is necessary for them to know how to use them efficiently. All this puts pressure on many SMEs to ensure their success and they need knowledge about how to create a competitive advantage while still managing their business limitations. Therefore, the purpose of this thesis is to create a better understanding for what existing resources SMEs can use to gain a competitive advantage on the market.

    To create a deeper understanding of what resources that Swedish SMEs can use to gain a competitive advantage a qualitative research approach was used. Semi-structured interviews were conducted with three different Swedish SMEs. The gathered data was then analyzed with a thematic approach to easier compare it with previous literature. The findings of this analysis showed that factors such as knowledge, relations, niche strategy and internationalization were considered important for SMEs to gain a competitive advantage.

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  • 24.
    Alm, Emil
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Andersson, Fanny
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Hållbarhetens påverkan vid beslutsfattande: En kvalitativ flerfallstudie om SMEs med en hållbarhetsprofil2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility (CSR) and sustainability are concepts that have become increasingly more relevant, where it is no longer accepted by society that companies only prioritize the interests of shareholders without also looking to the interests of society. This has led to large companies being obligated to make sustainability reports in order to report their impact on society. This does not apply to small and medium-sized enterprises (SME) and therefore we have chosen to investigate how SMEs that have a clear sustainability profile are affected by sustainability in their decision-making. There has been some research on why one chooses to be more sustainable as an SME, but there has been little research on how this affects the SMEs who work with sustainability in their day-to-day business decisions when they have more than the shareholders to answer to.

    To investigate this phenomenon, we have done five case studies where we have interviewed five people who are involved in the decision-making in different SMEs. The purpose is to understand how small and medium-sized enterprises that have a clear sustainability profile work with sustainability and how that in turn affects their decision-making. To descriptively describe how decisions are made in relation to sustainability we have used several theories to capture the overall multifaceted reality that these SMEs are faced with in their decision-making. This in turn has made it possible for us to describe this reality by understanding to what extent the companies work with sustainability, how that in turn affects the reference points the companies have and how the interpretation of risk becomes a determining factor in how a SME makes its decisions. 

    What we have seen is that decisions are governed by aspects such as the extent to which sustainability permeates the company which in turn affects the reference point that is chosen when weighing the utility of different decisions. We have also seen how companies interpret risk affects to what extent they choose to compromise in their sustainability work. Industry aspects have also been an affecting factor as some companies are more dependent on other stakeholders for their operations which creates a complicated balance between how you weigh the financial against the sustainable.

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  • 25.
    Almalla, Mohammad Tarek
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Eassa, Iyad
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    AI:s upplevda möjligheter och utmaningar: Ekonomernas perspektiv på AI och dess inverkan på yrkesrollen2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Artificial intelligence (AI) has entered the accounting sector, raising both hope and fear among economists worldwide. It is a revolution that challenges our understanding of the workplace and forces us to ask questions about our own role in this new reality. Economists face a development that is filled with various opportunities and obstacles as AI takes over routine tasks and leaves room for creativity and strategic thinking. The idea of being freed from repetitive tasks is enticing, but what opportunities and challenges do economists experience in connection with the introduction of AI? This study highlights the economists' perspectives and experiences when they encounter AI in their work tasks. By examining economists' acceptance of AI and their experiences of working with the technology, the study gains insight into the complex dynamics between man and machine. We delve into the theory and explore the Technology Acceptance Model (TAM) as a guide to understanding how economists accept or reject AI. Through qualitative interviews with eight economists, we take part in their thoughts and reflections. We review previous research and analyze the results along with economists responses to discover patterns and insights. The results show that the economists' perceived benefits regarding AI's implementation are more at the individual level rather than the organizational level, i.e. AI primarily benefits the economists themselves rather than the entire organization. While perceived disadvantages are at both the individual and organizational level, which means that the disadvantages of AI affect both individual economists and the organization. The uncertainty is based on a lack of knowledge, but filling the knowledge gap can facilitate acceptance and ensure success in this revolutionary age.

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  • 26.
    Al-Neis, Mostafa
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Amurah, Mohamed
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Belöningssystem och dess effekter på motivation: En kvantitativ studie inom banksektorn2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study was to identify factors and characteristics of reward systems that can affect bank employees' intrinsic and extrinsic motivation. Factors studied were bank officers' perceived controllability, fairness, and transparency of a reward system. The two different contrasting streams of research in motivation together with increased interest in motivation and job satisfaction in the banking sector have created a relevant area to explore and identify the impact of the reward system on both the extrinsic and intrinsic motivation of bank employees. The study applied a quantitative research approach in the form of a survey where the participants were anonymous. A statistical analysis using SPSS was used to produce the results in the study. A total of 22 bank employees at a bank in northern Sweden have participated in the survey. The result suggests that there is a positive relationship between bank employees' perceived controllability, fairness and transparency of the reward system and their extrinsic motivation. Furthermore, the results indicate that bank employees' perceived controllability, fairness and transparency of the reward system have no significant impact on their intrinsic motivation. This suggests that the negative undermining effect that reward systems have on intrinsic motivation is absent. Further research investigating the magnitude of the effect by measuring the change in performance both before and after the introduction of a reward system that considers the factors highlighted in the study may be recommended to gain an improved understanding of whether the positive effect on extrinsic motivation is significant or not.

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  • 27.
    Al-Sukhni, Muthana
    Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering.
    Information Sharing and the Bullwhip Effect Reduction: A new Prespective Through the Lens of Blockchain Technology2023Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    Globalization and the surge of competition across industries forced companies to improve their supply chain capabilities to serve their customers efficiently and effectively. Due to this fact, businesses are no longer capable of handling all supply chain operations without collaboration and coordination with other firms. One of the key obstacles to coordination is the lack of information sharing and trust between firms since they view information as a sensitive asset. Digital technologies like blockchain, with its inherited features, have the capability to facilitate real-time information sharing, solve trust issues, and improve end-to-end visibility across the supply chain. This licentiate thesis highlights the impact of multiple aspects of information sharing on the bullwhip effect mitigation and explores the potential of blockchain technology as a new coordination mechanism for reducing information distortions, enhancing trust, and orchestrating decision making. Three research papers have been produced within this context and are appended to the thesis. Paper A presents an information sharing-based blockchain architecture to mitigate the bullwhip effect in service supply chains. Paper B aims to explores the literature in terms of using multiple aspects of information sharing to lessen the bullwhip effect. Finally, Paper C introduces an agent-based modeling and simulation approach for two aspects of information sharing: “what to share” and “how to share.” The results show that blockchain technology does provide a significant solution to trust-based issues and information sharing visibility considering the bullwhip effect mitigation. The results also provide a guide for supply chain managers to achieve better coordination and serve as a roadmap for supply chain researchers.

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  • 28.
    Amann, Marie
    et al.
    Management Consultant, PA Consulting, SE-111 44 Stockholm, Sweden.
    Granström, Gabriel
    Programme Manager and Analyst, The Knowledge Foundation, SE-111 47 Stockholm, Sweden.
    Frishammar, Johan
    Luleå University of Technology, Department of Social Sciences, Technology and Arts, Business Administration and Industrial Engineering.
    Elfsberg, Jenny
    Director and Head of Innovation Management Division, Vinnova, Mäster Samuelsgatan 56, 101 58, Stockholm, Sweden.
    Mitigating not-invented-here and not-sold-here problems: The role of corporate innovation hubs2022In: Technovation, ISSN 0166-4972, E-ISSN 1879-2383, Vol. 111, article id 102377Article in journal (Refereed)
    Abstract [en]

    Despite a growing number of Corporate Innovation Hubs (CIHs) in recent years, limited attention has been paid to understanding the key problems that arise among organizations collaborating through CIHs. In particular, organizations often experience Not-Invented-Here (NIH) and Not-Sold-Here (NSH) problems, i.e. negative attitudes towards absorbing external knowledge and towards sharing internal knowledge externally. Consequently, many CIHs fail to deliver and are regarded as “innovation theatres” rather than engines of renewal. By drawing upon an inductive multiple case study of five CIHs, their parent companies and associated startups, located in Silicon Valley (USA) and the Gothenburg region (Sweden), the article sheds light on how CIHs can mitigate NIH and NSH problems in knowledge transfer. Specifically, we investigate the causes, consequences and mitigating mechanisms of NIH and NSH problems among the organizations collaborating through a CIH. These findings are presented in a framework that connects causes and consequences with the corresponding mitigating mechanisms. We also present new theoretical implications for the literatures on NIH and NSH.

  • 29.
    Amin, Marian H.
    et al.
    Faculty of Management Technology, German University in Cairo, Cairo, Egypt.
    Mohamed, Ehab K.A.
    Faculty of Management Technology, German University in Cairo, Cairo, Egypt.
    Elragal, Ahmed
    Luleå University of Technology, Department of Computer Science, Electrical and Space Engineering, Computer Science.
    CSR disclosure on Twitter: Evidence from the UK2021In: International Journal of Accounting Information Systems, ISSN 1467-0895, E-ISSN 1873-4723, Vol. 40, article id 100500Article in journal (Refereed)
    Abstract [en]

    Ongoing advancements in technology have dramatically changed the disclosure media that companies adopt. Such disclosure media have evolved from traditional paper-based ones to the internet as the new platform for disclosing information on companies’ designated websites; however, the new media for disclosures are currently social media platforms. Among the important disclosures that companies make are Corporate Social Responsibility (CSR) disclosures. These are now deemed indispensable due to growing social awareness among societies. While a significant body of the literature is dedicated to studying CSR disclosures and their determinants on the traditional media, studies examining CSR disclosures on social media are quite few. Hence, the aim of this paper is to investigate corporate social media accounts for CSR disclosures, as well as identify their determinants. The sample of the study is comprised of tweets posted on the Twitter accounts belonging to the FTSE 350 constituents. Topic modeling, an unsupervised machine learning approach, is applied to identify CSR disclosure tweets and regressions are run to identify the determinants of CSR disclosure on Twitter. The utilization of topic modeling to reveal CSR content on social media is considered a new approach to mainstream CSR disclosure literature; as such, this paper examines the new phenomenon of CSR disclosures on social media using new research methods. Results show that the popularity of Twitter as a CSR disclosure platform has risen significantly over the past few years. The paper also provides evidence that the presence of women on company boards, especially non-executive women, is positively associated with the extent of CSR disclosure on Twitter. Results highlight the importance of board independence for CSR disclosure in a social media disclosure context, complementing other disclosure platforms. Larger firms are also found to disclose more CSR information on Twitter compared to smaller ones indicating that firm size plays an important role determining a company’s level of CSR disclosure on social media.

  • 30.
    Amuakwa-Mensah, Franklin
    et al.
    Department of Economics, Swedish University of Agricultural Sciences (SLU), Box 7013, S–750 07 Uppsala, Sweden.
    Adjei, Angela Boakye
    Barclays Investment Bank, 10 South Colonnade, London, E14 4PU, UK.
    Determinants of non-performing loans in Ghana banking industry2015In: International Journal of Computational Economics and Econometrics, ISSN 1757-1170, E-ISSN 1757-1189, Vol. 5, no 1, p. 35-54Article in journal (Refereed)
  • 31.
    Amuakwa-Mensah, Franklin
    et al.
    Department of Economics, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden.
    Marbuah, George
    Department of Economics, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden.
    The Determinants of Net Interest Margin in the Ghanaian Banking Industry2015In: Journal of African Business, ISSN 1522-8916, E-ISSN 1522-9076, Vol. 16, no 3, p. 272-288Article in journal (Refereed)
  • 32.
    Amuakwa-Mensah, Franklin
    et al.
    Department of Economics, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden; Africa Centre for Applied Economics and Policy Research, Ghana.
    Marbuah, George
    Department of Economics, Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden; Africa Centre for Applied Economics and Policy Research, Ghana.
    Marbuah, Dinah Ani-Asamoah
    Department of Business Studies, Uppsala University, Uppsala, Sweden.
    Re-examining the Determinants of Non-Performing Loans in Ghana’s Banking Industry: Role of the 2007–2009 Financial Crisis2017In: Journal of African Business, ISSN 1522-8916, E-ISSN 1522-9076, Vol. 18, no 3, p. 357-379Article in journal (Refereed)
    Abstract [en]

    This paper uses robust econometric methods to estimate the determinants of non-performing loans (NPLs) with a specific focus on the role of the 2007–2009 financial crisis in explaining NPLs in the banking industry of Ghana. Findings suggest that non-performing loans are significantly affected by bank-specific, industry, and macroeconomic variables. We observed heterogeneity in the determinants of NPLs for sub-samples of the data. The effect of the financial crisis on NPLs is observed to be conditional on the level of credit risk in our sub-sample analysis. The results from the impulse response corroborate that of the regression estimation.

  • 33.
    Anderson, Simon
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Johannisson, Markus
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Value based selling: Key value drivers for SMEs within the steel industry2022Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Building upon previous research around value drivers, the purpose for this study was to review what value-drivers the SMEs within the Swedish steel industry find most important in their suppliers and how the industry as a whole can evaluate this information in a value-based selling approach. In today's literature regarding customer perceived value, the focus has been towards service related industries, and mainly within a B2C context. Indicating that there is a need to investigate this aspect further within a B2B setting in other industries than only service related industries. Especially from the customer perspective of SMEs since there is limited research around them and their perceived value in a B2B context. To answer the purpose, this research used a deductive approach applying a previous framework and exploring its application in a new industry. This research was qualitative in design and explorative, interviewing 8 SMEs  operating in the Swedish steel industry. Using semi-structured interviews, transcribing audio recorded data before a thematic analysis was used to interpret the findings. The findings showcased that the SMEs within the Swedish steel industry valued the following attributes regarding their suppliers the most; Reliability, Trust, Product Quality, Price, Solidarity, Responsiveness, Time/Effort/Energy. These value drivers represent the supplier's ability to create long-term and beneficial relationships based on trust, reliability, solidarity and being responsive, as to put in the time and effort needed. Furthermore being able to perform according to their promises with special care towards correct product quality and delivery precision which resulted in becoming a prioritized supplier. Concluded is that the framework used from previous study is in need of adjustments depending on what industry is being explored. Furthermore this study's findings only touch upon the initial relationship building phases of value-based selling.

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  • 34.
    Andersson, Anna
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Karlsson, Josefine
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Vad tycker egentligen Baby boomers respektive Generation Y om belöningar?: En fallstudie i humankapitalintensiva organisationer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I en humankapitalintensiv organisation är det viktigt att behålla kunskapen, därför behöver ledningen vetskap om hur personalen styrs och motiveras för att behålla kunskapen inom företaget. Detta sker lättast med hjälp av styrverktyg varav belöningar är ett av de vanligaste verktygen, dessa är oftast utformat som finansiell eller icke-finansiell belöning. Det finns svårigheter att ta fram belöningar som motiverar hela personalstyrkan då det finns tre generationer som styrs och motiveras på olika sätt, vi har valt att studera de två extremerna Baby boomers och Generation Y. Dessa generationer representerar etablerade aktörer på arbetsmarknaden samt yngre aktörer som är i början av sin karriär, dessa har olika motivationsbehov. Litteraturen säkerställer inte hur organisationer effektivt motiverar generationer med hjälp av styrverktyg. Syftet med denna studie är att skapa ökad förståelse för hur humankapitalintensiva organisationer bör använda finansiella och icke-finansiella belöningar för att motivera sin personal. Vidare vill vi beskriva Baby boomers och Generation Y ́s syn på dessa belöningar, jämföra om motivationen vid användningen av belöningarna skiljer sig åt mellan generationerna och slutligen analysera vad eventuella skillnader kan bero på. För att nå vårt syfte har vi, på aktörsnivå, intervjuat åtta bankanställda. Vi delade upp aktörernas svar i motivationsfaktorer som vi sedan testade mot studiens uppställda teser. Analysen resulterade i att Baby boomers motiveras och styrs bäst med hjälp av icke-finansiella belöningar medan Generation Y behöver en blandning av båda belöningsformerna. Fortsatt forskning kan vara att även ta in Generation X i jämförelsen för att se hur hela personalstyrkan kan motiveras.

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  • 35.
    Andersson, Arvid
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Blysa, Henrik
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Kundbehov inom Husdjursvårdsmarknaden: En kvantitativ analys av attribut för hundtjänster i Sverige2023Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Följande studie är ett examensarbete utfört av Arvid Andersson och Henrik Blysa vid Luleå Tekniska Universitet, inom programmet Industriell ekonomi, med masterinriktning Industriell marknadsföring. Datum för inlämning var den 22 maj 2023.

    Ämnet för uppsatsen handlar om Pet-Care marknaden i Sverige, med fokus på attribut och behov av hundtjänster. Tidigare studier visar på ett vetenskapligt gap när det gäller att identifiera kundernas behov och hur stor påverkan de har på konsumentbeteendet inom husdjurstjänster, samt hur olika attribut bidrar till detta. Därför är syftet med studien att samla relevant information om hundägarens behov och uppfattning om olika attribut, samt att identifiera kundsegment som har en stark koppling till dessa behov. Teorin kring attribut, behov och nöjdhet har baserats på Kano- modellen som undersöker den linjära och icke-linjära korrelationen mellan attribut och olika nivåer av behov, baserat på nöjdheten med en produkt eller tjänst.

    Metoden som används i denna studie har en deduktiv ansats med kvantitativ datainsamling i form av enkät. I undersökningen studeras två hundtjänster på djupet, valpkurs och kloklippning. Dataanalysen genomfördes med multipel regression, multipel variabel respons, t-test för parvisa observationer och k-means klusteranalys, för att besvara forskningsfrågorna som studien behandlar.

    Resultaten av studien visade att attributen "personalens kompetens" och "individuell rådgivning" var viktigast för respondenterna. Det var dock inte möjligt att fastställa hur tjänsteattributen placeras inom Kano-modellens behovsnivåer. Detta på grund av låg varians i hur respondenterna svarat och för lågt antal respondenter för att skapa djupare förståelse genom multipel regressionsanalys. T-testet av tjänsteattributen visade dock att alla attribut förutom "tidseffektivitet" har en låg upplevelsenivå, i förhållande till hur viktiga de är. Detta innebär att kunder generellt inte tycker deras behov uppfylls av de undersökta tjänsterna och att det finns möjligheter till förbättringar.

    Segmentering med k-means visade att det fanns två grupper av kunder på Pet Care-marknaden när tidigare erfarenheter av hundtjänster undersöktes. Det ena klustret identifierades av kunder som upplevt låg prestation inom utförandet av hundtjänster. Denna grupp associeras främst med de som ägt hund förhållandevis länge och är i begränsad kontakt med hundtjänster. Det andra klustret associeras främst med relativt nyblivna hundägare och de som spenderar förhållandevis mycket pengar på hundtjänster. Detta gav slutsatsen att oerfarna kunder upplever att hundtjänster är på en högre prestationsnivå än långvariga hundägare på grund av bristande erfarenhet.

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  • 36.
    Andersson, Gustav
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Ingemarsson, Carl
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Service Quality effect on Customer Satisfaction and Word of Mouth2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study has investigated the effect of service quality on customer satisfaction and Word of Mouth in the grocery retail industry. The purpose of the study was to measure the dimensions of service quality and see its effect on customer satisfaction and Word of Mouth. The research question was created to investigate the aforementioned effect, expectations vs performance, How does service quality affect customer satisfaction and Word of Mouth? In order to compare expectations and perceived performance the service quality model, SERVQUAL was used.

    The thesis is a quantitative study and the data was collected through an online questionnaire where 106 respondents participated. The data was analyzed, both through measuring the gap score between expectations and perceived performance and also regressions were made to test the relationship of the variables.

    The findings of this study shows that service quality does affect both customer satisfaction and Word of Mouth. However the effect of service quality showed to affect customer satisfaction and Word of Mouth differently, where customer satisfaction had a higher explanatory power than Word of Mouth. Furthermore, the expectations exceeded the perceived performance of service quality in all the dimensions. This created a negative overall comparison gap between the expectations and performance. The comparison gap was fairly low and according to the theory it showed both customer satisfaction and positive Word of Mouth in the grocery retail industry in Luleå. The arithmetic mean which was collected from the questionnaire showed a high value of customer satisfaction and Word of Mouth even though a negative overall gap. However, it could be seen that only a few of the SERVQUAL dimensions could show a significant relationship, two with customer satisfaction and one Word of Mouth.

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  • 37.
    Andersson, Håkan A.
    et al.
    Umeå universitet.
    Isaksson, Anders
    Umeå universitet.
    Lindbergh, Lars
    Umeå universitet.
    Nilsson, Henrik
    Umeå universitet.
    Peterson, Christer
    Luleå University of Technology, Department of Engineering Sciences and Mathematics, Wood Science and Engineering.
    Företagets finanser2008Book (Other (popular science, discussion, etc.))
  • 38.
    Andersson, Ingrid
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Stenlund, Andrea
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Stereotypiska könsmönster inom revisionsbranschen: En bildanalys av PwC2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 39.
    Andersson, Jenny
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Nyckeltal (KPI) för framgångsrika projekt: En fallstudie inom bygg- och fastighetsbranschen2020Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The construction and real estate industry are project-oriented where companies success depends on individual projects performance. To determine the efficiency of operations, performance can be measured through key performance indicators (KPIs), which are metrics used to analyze, measure and compare a company’s performance. Project-oriented businesses face challenges implementing successful projects and the industry is affected by cost and time overruns, lack of quality and unmet customer requirements, which can be linked to inefficient project management and inadequate follow-up. Furthermore, companies in the industry find it difficult to identify suitable KPIs that best show changes in performance and result as well as KPIs that are linked to strategic business goals and projects.

    The purpose of the study was to investigate how KPIs are used in the construction and real estate industry and how management of KPIs can be developed to carry out successful projects. In order to fulfill the purpose, a case study was conducted. Initially, a literature study was performed to gain knowledge of the problem area. The data collection was qualitative where a document analysis, observations, interviews and a focus group were conducted. This resulted in an understanding of the case study company´s project operations and KPIs. The study´s method of analysis consisted of a thematic analysis and comparative study.

    The result indicates the importance of a long-term perspective where successful projects involve work from an early stage, which includes resource allocation and project processes where subsequent project management must include efficient communication and sharing of knowledge as well as collaboration among departments and participants. During the project process there should be an exchange of experience and knowledge in order to avoid that mistakes are repeated and to enable organizational learning. The analysis showed that there are opportunities within the case company to improve a number of factors and the current follow-up of KPIs as well as how the business’s KPIs relate to strategic business goals and success factors.

    There is a link between success factors, KPIs and challenges within the industry. An understanding of success factors is important in order to design KPIs that align with strategic company goals and individual projects. The result may be of interest to other project-oriented businesses and industries where increased understanding can result in efficient processes and increased motivation regarding the project process and follow up, which can result in successful projects.

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  • 40.
    Andersson, Jim
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Lindqvist, Oscar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Vad motiverar eliten?: En kvalitativ studie om monetär ersättning som statussymbol2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien har undersökt vad som motiverar eliten inom svenskt näringsliv. Syftet med denna uppsats var att beskriva och skapa förståelse för vad som motiverade eliten att prestera och utvecklas. Avsikten var att förstå om det kunde finnas andra orsaker till strävan efter större monetär ersättning än själva behovet av ersättningen. Som grund för studien har teorier använts inom styrning av individer i organisationer tillsammans med teori om makt och status till följd av ekonomisk ställning. Det empiriska materialet bestod av kvalitativa intervjuer med VD:ar på fyra större svenska företag, där fokus låg på vad som motiverade personer på toppositioner inom sin yrkeskategori. En slutsats av studien var att arbetet i sig var den främsta motivationsfaktorn hos intervjupersonerna, följt av ens prestation på arbetet och att få erkännande genom bekräftelse. Att ha makt att påverka det företag intervjupersonerna ledde ansågs även vara motiverande. Däremot att monetär ersättning skulle vara drivande var inget som lyftes fram i studien, men det visade sig ändå vara grundpelaren för att få den ekonomiska eliten att bli motiverade till själva arbetet. För vidare forskning föreslogs en kvantitativ studie för att kunna dra bredare slutsatser, alternativt observera eliten i syfte att studera fenomenet status.

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  • 41.
    Andersson, Kent
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Drangel, Camilla
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Prestationsbaserad resursfördelning inom högre utbildning: En kvalitativ fallstudie om hur undervisningskvaliteten påverkas2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I den här fallstudien undersöks hur undervisningskvaliteten inom högre utbildning påverkas av ett prestationsbaserat resursfördelningssystem vid Luleå tekniska universitet. Författarna har även undersökt under vilka förutsättningar undervisningen kan få högre (lägre) kvalitet vid en tilldelning av större (mindre) ekonomiska resurser. Som grund till denna studie ligger den kritik som det befintliga systemet har fått och Regeringens vision att ta fram ett nytt resursfördelningssystem för högre utbildning. Enligt dagens system fördelas delar av ersättningen till universitet baserat på hur många studenter som examineras och godkänns på kurser och utbildningsprogram. Teorierna i studien baseras på Simons modell över styrningens hävstänger, strategisk styrning, professionsteori samt prestationsbaserad styrning för att få en djupare förståelse kring ämnet. Det insamlade materialet bestod av kvalitativa intervjuer med lärare på universitetet och med lärarnas uppfattning i fokus. Resultatet av studien indikerar att undervisningskvaliteten inom högre utbildning inte påverkas i någon nämnvärd utsträckning av ett prestationsbaserat resursfördelningssystem. Det ligger inte i lärares natur att manipulera resultat i ett ekonomiskt syfte vilket kan förklaras av yrkesstoltheten inom deras profession. Vidare kan en förutsättning för att en större tilldelning ekonomiska resurser kan leda till högre kvalitet i undervisningen, vara att lärare inte ska behöva arbeta på fritiden i lika stor utsträckning. Lärares återhämtning är viktig och kan på lång sikt påverka kvaliteten i undervisningen. För vidare forskning föreslår författarna en större undersökning omfattande flera universitet. Det för att möjliggöra jämförelse och för att få en mer generell uppfattning om hur undervisningskvaliteten påverkas av ett prestationsbaserat resursfördelningssystem.

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  • 42.
    Andersson, Pierre
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Applying Aaker´s Brand Equity model in a Brand Preference Context: A comparative study between Samsung and Huawei Smartphone users2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 43.
    Andersson, Sandra
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Sundqvist, Jesper
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    "GRI PÅ STEROIDER": Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)2023Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. A common way of explaining CSRD at theagency is "GRI on steroids" as a synonym for the higher and more comprehensive requirementsof the directive.This study has been carried out as a case study and aims to create an understanding of auditfirms' perceptions regarding the new sustainability directive CSRD and how they prepare forimplementation. But also, how audit firms are involved in the interpretation and design of thedirective. More precisely, the study has been carried out as a case study of the audit firm KPMG.The purpose of the study has been achieved by first carrying out text analysis which consistedof, among other things, EU documents regarding CSRD, web pages and newspaper interviews.In addition to text analysis, an observation was also carried out which consisted of a webinarfrom European Accounting Association [EAA]. Finally, six interviews were conducted withsustainability experts from KPMG who have extensive knowledge in sustainable business andwho work proactively in the field. Institutional theory has been combined with the threedifferent methods to be able to produce analyses regarding agencies' perceptions about thedirective.In conclusion, the study demonstrates the impact of institutional pressures where there arepressures from different market players pulling in different directions. The institutionalpressures, which are exerted by for example the reporting companies, their stakeholders, andaudit firms, reflect the different players’ interests. Because of these pressures, KPMG needs toadapt its operations to the new directive in order to remain competitive on the market. KPMGis also involved in shaping what the final draft of the directive and the new standards will be,as they are part of the Förenade Auktoriserade Revisorerna [FAR] and the European FinancialReporting Advisory Group [EFRAG] that work to develop and interpret the directive. Becauseof this and the size of the firm, KPMG is able to exert pressure on the standard setters to shapethe final draft of the CSRD in accordance with KPMG’s interests.

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  • 44. Andersson, Simon
    et al.
    Arnvaller, Kevin
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Social Media: How to Interact with Millennials and Make Use of Self-Segmentation: A Case Study of Swedish Millennials’ Behavior on Facebook2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media are online accommodations where users can interact with other users, which has become a phenomenon that has grown and completely exploded over the past decade. Companies are well aware of this and has invested a large amount of resources in order to establish a better contact with their customers. Companies have several different fields of applications with social media such as gathering information, promotion, communicating with customers and reach out to desired audience effectively. Millennials are the generation who most frequently use social media and also grown up during the phenomenon's development. Previous research has shown that companies have had difficulties in reaching out to the millennial generation. This thesis purpose is to gain a deeper understanding of how companies can use social media to facilitate the segmentation process and effectively reach out to the millennial generation. Therefor two research questions have been established. The two research questions have been answered with assistance from relevant theory and research in the subject area.

    A case study was applied for the study, where the data was gathered from two focus groups discussing the social media platform Facebook. Each focus group consisted of eight participants within the millennial generation containing basic knowledge in marketing. The study’s result indicates millennials to follow (and thereby self-segment themselves) influential profiles they have a personal interest towards. However, Facebook is not the platform where the millennials follow these profiles. The study also indicates the best way to capture millennials interest on Facebook is through short, humorous videos with an interest capturing beginning. The study’s results also show millennia’s have a low interest in interacting with companies on Facebook.

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  • 45.
    Andersson, Simon
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Öström, Christian
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
    Tillit, styrning och service: En kvalitativ studie av Skatteverkets implementering av tillitsbaserad styrning2019Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Since the 1980’s, the New Public Management (NPM) has been the dominating management control philosophy in the Swedish public sector organizations. NPM has predominantly been associated with management by objective and has been expected to increase efficiency within public sector organizations. Today the control system in Swedish public sector organizations is undergoing reform with a new system called trust-based control. The foremost purpose of this new control system is to increase trust within the professions and to the citizens. This study is a qualitative case study of the Swedish Tax Agency’s implementation of the trust-based control system and the challenges that this implementation entails. The study was conducted at the Swedish Tax Agency’s office in Luleå, where managers and employees were interviewed in two stages. A thematic analysis was applied to process the data, in which four main themes appeared; team-based mode of operation, employee responsibility, customer perspective and performance evaluation. The main conclusions of the study are that the Swedish Tax Agency’s interpretation of trust-based control is a team-based mode of operation. The implementation process has been primarily decentralized, with some aid from Susan A. Wheelan’s four-stage model. Furthermore, it is concluded that the foremost challenge with implementing trust-based control is to adjust the performance evaluation to fit the new mode of operation.

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  • 46. Andersson, Sven
    Framing radical innovation: Mapping individuals frames of references in radical innovation2005In: NFF 2005: The 18th Scandinavian Academy of Management Meeting, Aarhus: Aarhus School of Business , 2005Conference paper (Refereed)
  • 47. Andersson, Sven
    Product innovation processes: conceptual and methodological considerations2007Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis addresses the social dimension of individuals engaging in the product innovation process in order to develop and choose techniques for knowledge creation about the social evolvement of a product innovation. The social dimensions of product innovation processes are particular interesting, since many firms today organize their processes by combining individuals from different functions and knowledge areas. The main argument is that decreasing the product's time to market saves costs through divergent perspectives of the product innovation early in the product innovation process; thus, understanding the social dimension may contribute to improving a firm's product innovation process. This is addressed by (1) developing a conceptual model of the product innovation process in respect to the dynamic interplay between individuals in terms of social and cognitive dimensions; (2) formulating a research plan for a significant test of the model; (3) empirically testing a significant part of the research plan on one individual participating in a product innovation process; and (4) developing a research plan based on this test. In this study, development of the conceptual model is based on a literature review. The significant test and the formulation of a research plan are based on the repertory grid technique, social network analysis, and alter-ego network analysis in order to understand if these techniques could be applied to the central concepts, which are, frame of reference, thought, action, interaction, and structures. The significant test indicated a complex relationship between the central concepts, which implies a need for researchers to combine techniques and to participate within the process.

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  • 48.
    Andersson, Sven
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    The fuzzy front end of product innovation processes: the influence of uncertainty, equivocality, and dissonance in social processes of evolving product concepts2010Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Developing new products is essential for the long-term survival of companies. The fuzzy front end (FFE) is the first phase in the product innovation process and is considered an important determinant for successful product innovation. This thesis addresses the social process in which individuals evolve a product concept in the fuzzy front end. In the FFE individuals must evolve a clear view of 'customer', 'competitor', 'resource' and 'technical solution' aspects regarding the product concept before a go/no-go decision is made and the product concept proceeds to implementation in the development phase. The clearness required regarding these four aspects is acquired through the social process, where individuals think, act, and interact in relation to ‘the self' and significant others. The social process in FFEs is addressed through three research questions. The first general research question is; (1) how do product concepts evolve through the social process in success and failure FFEs? From the general research questions, two specific research questions are addressed: (2) how do uncertainty, equivocality and dissonance influence the social process when evolving a product concept in the FFE? And (3) how do individuals cope with uncertainty, equivocality and dissonance when evolving a product concept in the FFE? To answer the research questions, data have been collected using the repertory grid technique, the techniques for analyzing social networks and alter-ego networks, and narratives. The data collected derives from four companies which were selected to maximize differences in terms of technologies between companies and thus, differences in the FFEs. Within the four companies 32 fuzzy front ends of product innovation processes have been studied, and one success and one failure FFEs are described for each company. In total, 22 respondents were interviewed regarding 23 successful and 9 failure projects. The data have been analyzed on both the individual and group level. The analyses involved repertory grid analysis in order to identify how individuals construct uncertainty, equivocality and dissonance in their frames of reference. The repertory grid analyses also provide information about relations in the social process regarding thoughts and interactions in success and failure FFEs and distinctive thought patterns, i.e. homogeneity on the group level. The analyses of narratives provide pictures and information about the FFEs and how individuals addressed uncertainty, equivocality and dissonance. The main findings are that (1) dissonance is a central concept to address in the fuzzy front end in order to understand how clearness of a product concept evolves, and (2) the identification of relations between thought, action, and interaction on the one hand and uncertainty, equivocality, and dissonance on the other, which helps us understand the differences between uncertainty, equivocality and dissonance. Lastly, the findings (3) show that differences exist in the social process based on the type of technology characterizing daily production in the companies.

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  • 49.
    Andreasson, Emil
    et al.
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Åhman, Pontus
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Improving Availability of the Pelletization Process2022Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Grate-Kiln-Cooler process is a commonly used method of sintering during iron ore pelletization, where the pellets are formed, dried, and hardened. The pellets are oxidized in the rotating Kiln, turning magnetite (Fe3O4) to hematite (Fe2O3), making the pellets attain suitable metallurgical attributes for further processing. The process is constantly exposed to thermal and mechanical stress, causing equipment degradation and thus unwanted production stops due to internal process disturbances. A suitable maintenance policy is required to cope with the risk of equipment degradation causing these production stops. Predictive maintenance (PdM) is the most current maintenance policy, utilizing a substantial amount of production data to foresee breakdowns and thus indicating the need for maintenance efforts to prevent them from occurring.          

    The global supplier of iron ore products, Loussavaara-Kiirunavaara Aktiebolag (LKAB), operates three pelletization plants in Kiruna. One of these pelletization plants experiences availability below desired levels. This hampers the plant from fulfilling its yearly production goals, resulting in lost revenue. This master's thesis aimed to increase the understanding of which causes influence the Grate-Kiln-Cooler process' availability. When these causes were identified, the aim was to develop a method of monitoring these to predict the need for maintenance (i.e., incorporating a PdM policy) to mitigate the risk of production stops. The work has been conducted by utilizing the systematic problem-solving DMAIC methodology.   

    The refractory material was identified as the primary contributor to the low availability in the investigated plant. Using principal component analysis (PCA) and statistical process control (SPC), a Hotelling T2 chart based on principal components was established to monitor the refractory material's condition. In this context, the combined usage of PCA and SPC highlighted three possible tendencies in the Kiln that potentially damaged the refractory material, causing production stops. The observed tendencies with the possibility of damaging the refractory material were; abnormally high refractory material temperatures, periods where the pellets' temperature exceeded the refractory material's temperature, and sporadic heat fluctuations in the refractory material. 

    The utilized Hotelling T2 chart provided a current state evaluation of the refractory material's condition and thus indicated the need for maintenance efforts. However, it was impossible to predict breakdowns by identifying patterns in either the T2-statistics or the individual charts. The inability to predict stops was derived from obstacles related to lacking documentation, deficient data, and that the time for breakdown is difficult to determine accurately. These obstacles hinder the prediction of breakdowns and, therefore, need to be dealt with to facilitate the implementation of a successful PdM strategy.

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  • 50.
    Andreasson, Erik
    Luleå University of Technology, Department of Social Sciences, Technology and Arts.
    Professional v. Amateur reviewers: What does their language actually tell us?: A Descriptive Text Analysis of Early Adopters2021Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to find and categorize differences in the language used inonline reviews by early adopters. By filling this gap in knowledge, marketers can betterunderstand the nature of an online review, be it derived from professional or amateurearly adopters. These categorizations aim to pinpoint differences between professionalsand amateur reviewers who are considered to be early adopters of technology. Publiclyavailable third-party data was analysed using a descriptive text analysis tool, LIWC(Linguistic Inquiry and Word Count).

    The results regarding the professionals are highly conclusive seeing the uniformity of thepopulation. They compose long format, highly analytic, unpartisan reviews which canbe perceived as inauthentic due to the formality of the text and lack of personal opinions.With these traits, professional online reviews are subjected to the risk of alienating theiraudience, thus losing their influence over the potential adopters.

    The amateurs were not as uniform as the professionals. However, there are cleartendencies of shorter formats, personal experience-based writing which comes off as moreauthentic compared to the professionals. Within the population of amateurs, one canclearly distinguish that satisfied amateur reviewers’ write shorter reviews but morefrequently, compared to dissatisfied amateur reviewers who write longer format, but notas frequently.

    Due to the clear and statistically supported differences between the two populations, theyare easily distinguishable from each other. This also shows in their motives to post onlinereviews. Where professionals are financially incentivised, amateurs find their motivationin intrinsic motivators such as altruistic, egotistic, and other self-fulfilling motivators.

    These distinct differences enable marketers to allocate their efforts towards eitherprofessionals or amateur reviewers in order to achieve the desired market effect. To reacha customer on an emotional level, they should promote amateur reviews. But in order todisplay unadulterated facts and figures, they should promote professional reviews.

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