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  • 51.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Naldi, Lucia
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    "Business growth": do practitioners and scholars really talk about the same thing?2010In: Entrepreneurship: Theory & Practice, ISSN 1042-2587, E-ISSN 1540-6520, Vol. 43, no 2, p. 289-316Article in journal (Refereed)
    Abstract [en]

    The current growth literature has stalled over which measures to use in empirical studies, causing a fragmented theory base. This paper claims that there is a third issue that further curbs efforts in developing a better understanding of business growth. Based on a thorough literature review, a quantitative, and a qualitative study, we find that academic scholars and entrepreneurs do not talk about the same thing when they say “business growth.” For practitioners, growth is a more complex phenomenon — with a strong emphasis on internal development — which differs from the simplified conceptualization of growth used in empirical studies.

  • 52.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership).
    Norbäck, Maria
    Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership).
    Entertainment Firms and Organization Theories2010In: Handbuch Unterhaltungsproduktion: Beschaffung und Produktion von Fernsehunterhaltung / [ed] K.-D. Altmeppen, K. Lantzsch, A. Will, Wiesbaden: VS Verlag für Sozialwissenschaften , 2010, p. 52-66Chapter in book (Other academic)
  • 53.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Price Schultz, Cindy J.
    University of Wyoming.
    Invisible struggles: The representation of ethnic entrepreneurship in US newspapers2015In: Community Development, ISSN 1557-5330, Vol. 46, no 5, p. 499-515Article in journal (Refereed)
    Abstract [en]

    How entrepreneurship is portrayed in media can play an important role for how attractive it is perceived as a career and/or investment option. Communities need people of all ethnicities to be interested in starting businesses because economic development is tied so closely to community development. To date, little to no community development literature has been published about how newspapers frame ethnic minority entrepreneurs and how that might affect the community. This article examined such framing and its implications. This article presents a textual analysis of how ethnic minority entrepreneurship is represented in US newspapers included in the LexisNexis Academic Database from 2003 to 2008. Overall, ethnic minority entrepreneurship, including the struggles the entrepreneurs face, is almost invisible in the newspapers, despite its importance for the economy. From the articles that were published in this field, important patterns were identified. The article concludes with suggestions about how community development officials can assist ethnic minority entrepreneurs.

  • 54.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Raviola, Elena
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Balancing tensions during convergence: duality management in a newspaper company2009In: JMM - The International Journal on Media Management, ISSN 1424-1277, E-ISSN 1424-1250, Vol. 11, no 1, p. 32-41Article in journal (Refereed)
  • 55.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Welter, Friederike
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, ESOL (Entrepreneurship, Strategy, Organization, Leadership).
    "Surfing the Ironing Board" - The representation of women’s entrepreneurship in German newspapers2011In: Entrepreneurship and Regional Development, ISSN 0898-5626, E-ISSN 1464-5114, Vol. 23, no 9-10, p. 763-786Article in journal (Refereed)
    Abstract [en]

    Despite extensive attempts to enhance women's entrepreneurship in Germany, a gender gap continues to exist. This article sets out to analyse the representation of women's entrepreneurship in German media, by analysing how it is depicted in newspapers and how this changes over time. Images transported in media might regulate the nature of women's entrepreneurship, as they contain information about ‘typical’ and ‘socially desirable’ behaviour of women as well as of entrepreneurs. This article contributes to developing an understanding of the relevance of media representation of the entrepreneurship phenomenon for influencing the propensity towards entrepreneurial activity.

  • 56.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Welter, Friederike
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    "Unternehmergeist, komm aus der Flasche": der Entrepre­neurship-Diskurs in deutschen Zeitungen2008In: Stand und Perspektiven der deutschsprachigen Entrepreneurship- und KMU-Forschung / [ed] Sascha Kraus and K. Gundolf, Köln: Ibidem-Verlag, 2008, p. 135-150Chapter in book (Other academic)
  • 57.
    Achtenhagen, Leona
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    zu Knyphausen-Aufsess, Dodo
    Fostering Doctoral Entrepreneurship Education in Germany2008In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 15, no 2, p. 397-404Article in journal (Refereed)
  • 58.
    Adestam, Carina
    et al.
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Gunnmo, Sofia
    Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    CSR: Structure for Responsibility2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Many organisational flaws are consequences of unsuitable structure arrangements that do not support the organisation in its work towards goal accomplishment. The appropriateness of the structure is determined by how well it allows the organisation to respond to the environment in which it is active. Furthermore, an organisation is divided into parts with their own requirements on the structure. CSR is a concept that enables for a wider perspective of how to conduct business, thereby strengthening the link between the organisation and the external society. It addresses the issues of how a company can create sustainable wealth through behaving in a responsible way where a high responsiveness to the environment is crucial. The purpose of this thesis is therefore to describe and analyse how the organisational social structure of the CSR work can help and enhance such engagement.

    An abductive approach have steered the authors when conducting this study. Qualitative data is explicitly used, gathered through interviews with representatives from ABB and Skanska. The data derived from these interviews provides a picture of what, why and how the two companies have chosen to work with CSR issues as well as how they have chosen to structure the work. Using the theoretical frame and the empirical data an analyse of the characteristics and arguments for CSR and the cultural, motivational and structural aspects led to the identification of requirements that this work place on the structure and how ABB and Skanska handle these requirements.

    The objective of CSR is to be able to assess the business impact on the society and from that standpoint create a way to handle those impacts. Therefore the work is different from company to company but with common requirements on the structure where some are, local responsiveness, creativity and unified work. To answer to these requirements the structure should preferable have the characteristics of horizontal differentiation and specialisation on group level, an integration based on both human interaction and documents where standardisation should be avoided. This implies that the requirements of CSR are best met when the mechanic and the organic structure meet. An organic organisation needs mechanical traits to allow for the guidelines, directives and responsibilities to be defined in order to reach a unified picture. The mechanical on the other hand needs organic characteristics to support and allow for continuous improvements and work that takes local conditions into account.

  • 59.
    Adestam, Carina
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Gunnmo, Sofia
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hedberg, Anne
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    CleanTech - a sector too risky for Swedish venture capital2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    CleanTech is the sector where technologies intended to reduce the harmful effect that our current lifestyle has on the environment are found. In Sweden the companies developing these technologies has not yet managed to get their deserved part of Swedish venture capital. A number of venture capitalists do invest in CleanTech, however the majority is hesitant. The hesitation is to a large extent said to be born in the many risks associated to a CleanTech investment. This thesis attempts to address this issue by describing and analyzing how venture capitalists reduce risks when investing in a CleanTech company. An abductive approach has been used to conduct the study, mainly based on primary, qualitative data. The data was gathered through six face-to-face interviews with Swedish venture capitalists active within the CleanTech sector.

    The different risks expected to be found in a CleanTech investment are first presented grouped into three broad risks groups; Agency risk, Business risk and Innovation risk. This is followed by a framework covering methods and tools that can be applied by venture capitalists in an attempt to reduce risks in their investments. These being; Convertible equity, Syndication, Information system, Monitoring, Milestones, Bonding, Share options, Stage financing and Intellectual property rights.

    The respondents do not view the risks associated to CleanTech as high as generally perceived. They acknowledge that the risks exists but not to any larger extent than in any other investment. When reducing risk in their investment the respondents make use of commonly known and generally used methods and tools. These are not deliberately chosen in order to reduce a specific risk but rather to safeguard the investment as a whole. It is not just the tools in themselves that leads to a successful reduction of risk, but rather when combined with the respondent’s as well as the entrepreneurs skills and experiences.

  • 60.
    Adiguna, Rocky
    University of Luxembourg.
    Organisational culture and the family business2015In: Theoretical perspectives on family businesses / [ed] Mattias Nordqvist, Leif Melin, Matthias Waldkirch and Gershon Kumeto, Cheltenham: Edward Elgar Publishing, 2015, p. 58-77Chapter in book (Refereed)
    Abstract [en]

    This chapter aims to review the extant research on organizational culture in family business by covering its origin in organization studies along with its application in family business context. The review reveals that, despite the rich body of literature, the application of cultural perspectives in family business seemed to be one-sided—that is, dominated by those of positivistic and managerialist interests. In the attempt to rebalance the course of research in family business culture, this chapter discusses the different approaches in studying family business culture and, as a conclusion, proposes alternatives to advance our knowledge in both ways: to understand family business through cultural theories, as well as to understand culture through family business context.

  • 61.
    Adiguna, Rocky
    et al.
    Jönköping University, Jönköping International Business School.
    Shah, Syed Fuzail Habib
    Jönköping University, Jönköping International Business School.
    Exploring Transnational Entrepreneurship: On the Interface between International Entrepreneurship and Ethnic Entrepreneurship2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Transnational entrepreneurship (TE) has been in the spotlight as an emerging field during the last decade. Previously being viewed from international entrepreneurship (IE) and ethnic entrepreneurship (EE) perspectives, TE has recently demarcating its own territory. However, the exact boundary in which TE differs from IE and EE is yet to be studied. This research is aiming to explore the interface of TE, IE, and EE through the entrepreneurs’ sets of resources—economic, social, cultural, and symbolic capital. By studying the case of ten immigrant entrepreneurs in Jönköping context, we found four key features that distinguish TE with the rest: access to the sets of resources, economic and social development, ownership structure, and business operations.

  • 62.
    Adiguna, Rocky
    et al.
    Jönköping University, Jönköping International Business School.
    Sharif, Abshir
    Jönköping University, Jönköping International Business School.
    After the Ground Stopped Shaking: Socioemotional Wealth and Social Capital in Post-Disaster Recovery of Small Family Businesses2013Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is the first to measure the interaction of socioemotional wealth (SEW) and social capital, consisting of community and institution, and their impact in post-disaster recovery of small family businesses. Hierarchical multiple regression is used based on a sample of 79 small family businesses in Indonesia. Our findings suggest that family firms in post-disaster situation are able to pursue both SEW goals and economic gains, thus breaking the trade-off between SEW vs. economic benefits. More specifically, we found that SEW—as a strategic decision making tool—shows its prominence on the interaction between SEW-community and SEW-institution. This implies that small family businesses need to find synergy between socioemotional endowments and social capital to help them to bounce back and recover after a disaster. 

  • 63.
    Adil Ali, Hagar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Djärv, Tony
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Lease Accounting Modification: A qualitative study about how Swedish listed companies are preparing as well as adapting to the proposed amendments in IAS 17 Leases2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background

    A common source of financing businesses is through leasing. Currently there are two types of leasing, financial and operating. While financial leases are capitalized similarly to owning an asset, operating leases are completely left out of the balance sheet and as a result related assets and debts are not visible for third party users. Therefore, leasing standards have been criticized for not providing a fair view of a company’s financial positions. Considering this, IASB and FASB are collaborating on a joint project that would require capitalization of all lease contracts, and that was the core in their latest Exposure Draft 2013/6. 

    Purpose

    This study aims to examine the listed companies on Swedish Stockholm stock exchange in which one way or another deal with operating leases contracts. In particular investigating the Swedish Mid and Small Cap companies’ perceptions regarding this proposal and amendments implied in the ED 2013/6.

    Method

    A qualitative method with an abductive approach has been used for the purpose of this study. The process of selecting the acquiring information to fulfil that has been mainly collected through the interviews made with representatives from the Swedish Mid and Small Cap companies. The interviews which consisted of semi-structured with an open-ended questions style were performed through telephone between Wednesdays 25th of March 2015 – Tuesday 7th of April 2015.

    Conclusions

    Considering that the proposed amendments in the IAS 17 Leases are not yet effective and based on the results as well as the analysis from this study it is shown that some of the examined companies are not aware of the ED 2013/6, and therefore not preparing for those requirements in the new ED. Further, the examined companies whom are aware argue that the new ED include to a great extent more administrative work and complicated calculations, thus they would rather avoid the realization of such new standard. In conclusion, the findings indicate that all companies using operating leases will at some extent be affected by the amendments, although most Mid and Small Cap companies will not have a dramatic consequence emerge their balance sheets.

  • 64.
    Adilson, Leite Cancino
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    Chatzidakis, Nikolaos
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management.
    The Influence of Internal and Externalfactors on the Supplier Selection: A study in the Swedish Furniture Industry2012Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 65.
    Adlemo, Anders
    et al.
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Hilletofth, Per
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Tarasov, Vladimir
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Fuzzy logic based decision-support for reshoring decisions2018In: Proceedings of the 8th International Conference on Operations and Supply Chain Management, 2018Conference paper (Refereed)
  • 66.
    Adlemo, Anders
    et al.
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Tarasov, Vladimir
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Hilletofth, Per
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Eriksson, David
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Knowledge intensive decision support for reshoring decisions2018In: Proceedings of the 30th Annual NOFOMA Conference: Relevant Logistics and Supply Chain Management Research, Kolding, 2018Conference paper (Refereed)
  • 67.
    Adlemo, Anders
    et al.
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Tarasov, Vladimir
    Jönköping University, School of Engineering, JTH, Computer Science and Informatics.
    Hilletofth, Per
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Eriksson, David
    Jönköping University, School of Engineering, JTH, Supply Chain and Operations Management.
    Reshoring decision support in a Swedish context2018Conference paper (Refereed)
    Abstract [en]

    This paper presents a decision-support system for reshoring decision-making based on fuzzy logic. The construction and functionality of the decision-support system are described, and the functionality is evaluated in a high cost environment exemplified through a Swedish context. Ten different reshoring scenarios, provided by Swedish reshoring experts, are entered into the decision-support system and the decision recommendations provided by the system are presented. The confidence that can be put on the recommendations is demonstrated by comparing them with those of the reshoring experts. The positive results obtained indicate that fuzzy logic is both feasible and that the quality of the results are sufficiently good for reshoring decision-making.

  • 68.
    Adolfsson, Linn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hoof, Emma
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Internprissättning: Upprättandet av en dokumentation enligt Skatteverkets riktlinjer2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Internprissättning handlar om de priser som tas ut på varor, tjänster och krediter när de förflyttas runt mellan företag i intressegemenskap. Internprissättning är ett aktuellt ämne i och med att globaliseringen i världen ökar och varor och tjänster förflyttas runt mellanländer på ett helt annat sätt än för några år sedan.

    Skatteverket kräver att internprissättningen inom koncerner ska upprättas enligt armlängdsprincipen. Denna princip bygger på att prissättningen sker på ett marknadsmässigt sätt, precis som om företagen skulle befunnit sig på armslängds avstånd ifrån varandra.

    Syftet med den här studien är att förstå internprissättningen från ett praktiskt perspektiv och för att göra detta så upprättar vi en dokumentation av ett företags internprissättning, i enlighet med Skatteverkets riktlinjer.

    Vår ambition är att vi ska upprätta en korrekt dokumentation som Företaget kan använda sig av och under arbetet öka vår förståelse för ämnet samt väva samman teori och praktik på ett effektivt och resultatgivande sätt. Vi har därför haft tät kontakt med Företaget för att inhämta all information och sätta oss in i organisationens arbetssätt.

    Skatteverket tar upp fem olika metoder som kan användas när internpriser ska fastställas enligt armlängdsprincipen, men det är endast en utav dessa vi använder oss av i studien. Vi utgår sedan från denna metod för att visa att Företaget tar ut marknadsmässiga internpriser.

    Empirin består av dokumentet i färdigställd form. Resultatet blev en dokumentation som beskriver Företagets verksamhet, de transaktioner som sker mellan Företaget och dess dotterbolag samt hur Företaget använder sig av armlängdsprincipen vid internprissättning.

    Under studiens gång har vi insett att det är skillnad på teori och praktik, Skatteverkets riktlinjer för hur dokumentationen ska se ut är väldigt konkreta, men det har ändå varit svårt att applicera en färdig modell på hur verkligheten ser ut i Företaget. Vi tror att den här dokumentationen är ett viktigt verktyg för Skatteverket i sin kontrollprocess, men den är också av stor vikt för företagen eftersom de då tvingas arbeta med och se över sina internpriser. Vilket i sin tur leder till positiva effekter för samhället på längre sikt.

  • 69.
    Afandiyeva, Jamila
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Place brand building in Baku: Place branding2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Purpose   

    The aim of this study is to explore if there is a gap between brand identity and brand image in the city of Baku.

    Background

    Having a strong city brand based on the positive perceptions from both internal and external stakeholders’ point of view is very important in today’s world of globalization when cities have to constantly compete for the share of tourists, investors etc. Therefore, in terms of the thesis we aspire to investigate if Baku has been successful to build a strong brand identity and whether the brand image mirrors it from the Swedish people’s perception.

    Method

    The study constructed upon a mixed research method, which based simultaneously on inductive and deductive approach. Interviews representing the qualitative reasoning approach are utilized in order to reach the data related the city brand image and city brand identity.

    Conclusion

    The city has a firm and rationally established brand identity. The current research revealed the gap between brand image and brand identity in Baku. Thus, that the city’s brand image is not fully reflecting the real brand identity, in particular due to the internal facts.

  • 70.
    Aflas, Melissa
    et al.
    Jönköping University.
    Johansson Matuszewski, Amanda
    Jönköping University.
    Basel II’s impact on operational risk disclosure2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 71.
    Afrem, Rani
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Does the European Commission require more independence than investors?: A study of replies made to the Green Paper2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background

    In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from various stakeholders. In 2011, the Commission presented their proposal on reform of the audit market, in which many of the key elements had been discussed in the Green Paper. The 2011 proposal seeks to enhance auditor independence and introduce a more dynamic audit market. The proposed reforms are very strict and if the proposal is passed in its current form it would imply a major change of the audit market. This thesis has studied the replies made by investors to the Green Paper; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper.

    Purpose

    The purpose of this study is to understand and explain investors’ standpoints on the proposals mentioned in the Green Paper to enhance auditor independence, and to examine whether the European Commission, as indicted by the 2011 proposal, require more independence than investors as indicted by the replies made to the Green Paper.

    Method

    This study has taken a qualitative approach where the data has been analyzed in-depth. The Green Paper consists of 38 questions; four of these have been studied as they strongly relate to auditor independence. Furthermore this thesis has studied the replies made by investors; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper.

    Conclusion

    The majority of the respondents’ are negative to the ideas presented in the Green Paper but that does not imply that the Commission requires more independence than investors. Both the Commission and investors argue that status quo is not an option and that auditor independence must be strengthened. What separates their views is how to strengthen auditor independence. The Commission seeks to impose strict regulations while investors prefer good corporate governance as an alternative approach to strengthen auditor independence.

  • 72.
    Agebratt, Sophia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Khoushaba, Ellen
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    MNEs management of CSR in subsidiaries: A multiple case study in Business Management2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract -  

    Background: Corporate social responsibility (CSR) has been a concept related to corporations for decades and is still highly relevant. The concept has been developed throughout the years, resulting in an extensive concept. This thesis, however, defines CSR as a corporation’s willingness, engagement and ability to participate in societal objectives.

     

    Purpose: The purpose of this master thesis is to analyse business management of CSR. More specifically, in the context of MNEs subsidiaries implementation and management of CSR in practice relating to services, retailing and manufacturing industries.  

     

    Method: A qualitative multiple case study was conducted in order to carry out the purpose. The empirical data was collected by doing 14 semi-structured interviews from five MNEs in three different industries. 

     

    Findings: Common findings in all five MNEs are, a global management team in all organizations, that the organizational goal is in line with the organizational standard and that all MNEs encounter a local demand. Moreover, all five MNEs were found to measure, track and evaluate their processes by using one or a couple evaluation methods. Lastly, it was clear that all responsibilities within Carroll's pyramid of CSR were valued within the participating MNEs and that CSR is believed to become increasingly more important in the future. 

     

    Conclusion: The final conclusion of this thesis is that the importance of CSR will increase in the future for MNEs and its subsidiaries based on the current market situation. Furthermore, MNEs tend to manage and implement CSR in subsidiaries based on a global framework. The amount of local adaptation differs between industries and MNEs, however, if the CAGE distance is bigger the local adaptation tends to be bigger.  

  • 73.
    Ageev, Ivan
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Organisation of Structured Export Financing by Commercial Banks in Russian Federation2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper tries to define the concept of Export Finance and establish if the Export Financing is cost-effective way to raise capital and how is it organized in the Russian Federation. In order to do so, several methods have been used: the related literature has been studied, numerical analysis of economic-efficience of export financing has been prepared based on the real example and three interviews with experts in Export Finance have been conducted. The findings suggests that Export Financing is an attractive way of financing in a current economic environment and there is no credible alternative to it on the Russian market. Moreover, the analysis show that despite of the number of advantages, that Export Financing have, there are still some gaps in Export Financing, but in general, Export Finance area is developing and becoming more and more popular among russian importers and exporters

  • 74.
    Agerberg Backlund, Filip
    et al.
    Jönköping University, Jönköping International Business School.
    Pettersson, Magnus
    Jönköping University, Jönköping International Business School.
    Swedish Equity Mutual Fund Performance: A comparison between mutual funds provided by banks and their non-bank counterpart2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The fund market has increased in popularity over the past two decades. Today the majority of the highest asset funds on the Swedish market are managed and owned by banks. On the other hand, media is frequently publishing ranking lists and newsfeeds presenting the poor mutual fund performance of funds managed by banks. The purpose of this study is to examine and analyse the performance of Swedish equity mutual funds in order to see whether funds managed by non-bank fund companies outperform their bank counterpart. The study uses monthly NAV rates to calculate different performance measurements and finds that the funds managed by other fund companies achieves higher risk-adjusted performance compared to funds managed by banks.

  • 75.
    Agndal, Henrik
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Internationalisation as a process of strategy and change: A study of 16 Swedish industrial SMEs2004Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis reports a study of the internationalisation processes of 16 industrial SMEs located in the county of Jönköping (Sweden). More specifically, it identifies changes in international strategies, identifies reasons why changes are undertaken and discusses how these changes can be understood when placed in the context of the internationalisation process.

    The findings show that industrial SME managers tend to stress the importance of foreign sales but are often much more reluctant to buy products abroad. This means that while changes in foreign sales market strategy occur frequently in many firms, the process of foreign sourcing market expansion unfolds more slowly, involving fewer markets. The findings also indicate preferences for a low degree of complexity in foreign sales and purchasing. Therefore, industrial SMEs typically become involved in more complex ventures like foreign subsidiaries only when this is perceived as necessary, for example when there is risk of losing a foreign market.

    Mostly, changes in industrial SMEs’ international strategies are undertaken as responses to external opportunities, such as unsolicited orders. Changes much less frequently find their origin in internal initiatives. This pattern appears to pervade throughout the internationalisation process, even if a more critical attitude towards potential changes arises with increasing experience.

  • 76.
    Agndal, Henrik
    et al.
    University of Gothenburg.
    Borgström, Benedikte
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Hertz, Susanne
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Jensen, Leif-Magnus
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Pereseina, Veronika
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Cui, Lianguang
    Jönköping University, Jönköping International Business School, JIBS, Centre of Logistics and Supply Chain Management (CeLS).
    Market innovation in the transport and heavy vehicle market2015In: Proceedings of the 27th Annual NOFOMA-Conference, Molde, 3-5 June, 2015., 2015Conference paper (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to generate a greater understanding of the interrelatedness of new business models in the truck market and developments in the road transport sector.

    Design/methodology/approach

    Based on a three year research project in cooperation with a European heavy vehicle manufacturer, we present short case descriptions showing some of the main developments in the European trucking and transport markets. 

    Findings

    New business models emerge both in the heavy vehicle and transportation markets, in complex ways involving multiple actors.  The impetus for the models can come from several direction but the final impact must be negotiated and cannot be planned by a single actor.

    Research limitations/implications

    The research looks at a selection of cases and business models to demonstrate changes and the relations between the markets, and does not claim to be exhaustive in terms of the different business models in the European market. 

    Practical implications

    There is a distinct trend to greater specialization and the need for innovation to survive given the strong pressures in the commoditized transport market. Our findings show conflicting trends in terms of social implications, with improved ecological impact but the risk of worse conditions for driver. 

    Original/value

    The paper considers the development of new business models and implications on the market from the point of view of the firms actually using the business models.  This shows how different business models can co-exist and involve different types of rationalities.

  • 77.
    Agndal, Henrik
    et al.
    Gothenburg University.
    Borgström, Benedikte
    Chalmers University of Technology.
    Pereseina, Veronika
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    From product through service and solution to performance: Value propositions, interaction patterns and capabilities2013Conference paper (Refereed)
    Abstract [en]

    Purpose – This paper explores differences in inter- and intra-organizational interaction patterns depending on the nature of customer value propositions. It also discusses capabilities related to these value propositions.

    Design/Methodology/Approach – We perform a case study of the evolving value propositions of a Swedish truck manufacturer. Interviews are conducted with key representatives of the manufacturer, dealers, customers, and customers’ customers. We draw on literature in the business marketing and purchasing area.

    Findings – The manufacturer makes four types of value propositions (cf. Anderson et al., 2006) associated with different interaction patterns. (1) A first type involves a basic product, i.e. a vehicle along with basic services, such as a warranty. The sales process represents a short dealer-customer negotiation to determine truck customization and price and is a general solution to a general problem. Interaction remains simple throughout the truck’s operating cycle; feedback to the product development and manufacturing function comes mainly from the manufacturer’s service organization. (2) A second type of value proposition involves optional add-on services that support the use of the product, such as repairs and maintenance, tire replacement, financing, and insurance. Although each service component is standardized, the package of services is selected by the buyer based on its needs. Interaction in regard to purchase and use is therefore more complex and ongoing. (3) In a third type, the customer buys truck(s) and services as an integrated solution to its specific sourcing problem. This requires a deeper understanding of how the customer uses trucks. Such an analysis relies on interaction between the manufacturer’s sales representatives and various functions at the customer. As the truck is used, interaction between manufacturer and customer is continuous. E.g., driving patterns can be analyzed and driving training be tailored to the needs of the customer; service needs are monitored, etc. (4) A fourth type involves not only a solution to a sourcing problem, but a co-created solution to support the customer’s value-creation. The customer buys solution performance that supports its revenue generation, not just its efforts to reduce costs. A deep understanding of the customer’s business is required with a focus on how the customer uses trucks to support its customers’ value creation. As payment is based on uptime (or other form of utilization), knowledge of truck usage is also needed by the manufacturer to determine price per km and to set service level agreement. Interaction is continuous and complex, with the manufacturer’s service organization taking over part of fleet management from the customer. These value propositions exist simultaneously and place very different demands on capabilities, which increase in number and particularity with more complex value propositions.

    Originality/value – We empirically identify four distinct value propositions that rely on different inter- and intra-organizational interaction patterns and require different capabilities.

  • 78.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    A Foucauldian framework for discourse analysis2007In: Handbook of qualitative research methods in entrepreneurship, Cheltenham: Edward Elgar , 2007, p. 216-250Chapter in book (Other academic)
  • 79.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    A narrative analysis of gender in entrepreneurship stories2004In: Paper presented at the The Greiff Symposium, University of Southern California, Los Angeles, USA, 2004Conference paper (Other academic)
  • 80.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Entrepreneurship and Gender2016Conference paper (Other academic)
  • 81.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Företagandets särskilda nytta2004In: Det oavsedda entreprenörskapet, Lund: Academia Adacta , 2004, p. 108-122Chapter in book (Other (popular science, discussion, etc.))
  • 82.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    How an entrepreneurship teaching case constructs gender and how students learn other things than intended2007In: Nordic Education Research Association, Turku, Finland, 2007Conference paper (Other academic)
  • 83.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Interorganizational learning: A case study of a systems supplier network2004In: Paper presented at the Nordic Education Research Association, Reykjavik, Iceland., 2004Conference paper (Other academic)
  • 84.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Introduction: Nordic perspectives on human resource management2018In: Human resource management: A Nordic perspective / [ed] Helene Ahl, Ingela Bergmo Prvulovic & Karin Kilhammar, London, UK: Routledge, 2018, p. 1-13Chapter in book (Other academic)
    Abstract [en]

    The Nordic countries consistently rank in top positions of the best places to live and work in the world. They have resilient economies, a well-educated workforce, high labour market participation, job security, and encompassing welfare systems and are facilitated by an institutional context characterised by trust and transparency. Nordic HR practices are embedded in a tradition of workplace democracy, flat organisations, low power distance, open and informal communication, codetermination, and close cooperation between management and labour unions. But the Nordic countries are also embedded in the global economy. This book offers insights into how Nordic HRM responds to global challenges, such as demographic changes, migration, or skills shortages that necessitate inclusionary HR strategies focussed on workforce development.

  • 85.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Learning in an inter-organizational project: A case study2005In: Paper presented at the Scandinavian Academy of Management, Aarhus, Denmark , 2005Conference paper (Other (popular science, discussion, etc.))
  • 86.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Motivation theory as power in disguise2008In: Foucault and Lifelong Learning: governing the subject, London: Routledge , 2008, p. 151-162Chapter in book (Other (popular science, discussion, etc.))
  • 87.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Motivationsteori som verktyg för styrning och kontroll2007In: Studies in Educational Policy and Educational Philosophy Discourse, ISSN 1652-2729, no 2Article in journal (Other academic)
  • 88.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Narrating the entrepreneur in an entrepreneurship teaching case2006In: Paper presented at the 1:st Conference on Rhetoric and Narrative in Management Research, ESADE, Barcelona, Spain, 2006Conference paper (Other academic)
  • 89.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Oavsiktliga lektioner i kön: Hur ett praktikfall i entreprenörskap konstruerar kön och hur studenter lär sig annat än vad som var avsett2007In: Didaktisk Tidskrift, ISSN 1101-7686, Vol. 17, no 3, p. 185-206Article in journal (Other academic)
    Abstract [sv]

    Föreliggande artikel är en narrativ analys av ett praktikfall som används ientreprenörskapsundervisning. Analysen utgår från ett post-strukturalistisktfeministiskt perspektiv, där kön ses som socialt konstruerat. Analysen finner attpraktikfallet reproducerar en könsordning där kvinnor, och kvinnligt, systematisktnedvärderas. Praktikfallet avser att lära studenterna hur det kan gå till att starta ettföretag, men det lär samtidigt kvinnor att de inte hör hemma i affärslivet. Män lärsig att entreprenörskap är till för dem, samtidigt som de lär sig att kvinnor är tillför att gifta sig med och föda deras barn. De lär sig också att behandla kvinnorrespektlöst. För att förändra detta föreslås praktikfall med huvudpersoner som ärkvinnor, ett könsneutralt språk, samt berättelser som medvetet utmanartraditionella könsordningar. För att ytterligare berika lärandet från praktikfallföreslås vidare att studenter och lärare själva gör narrativa analyser av praktikfall.

  • 90.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Sex business in the toy store: A narrative analysis of a teaching case2007In: Journal of Business Venturing, ISSN 0883-9026, E-ISSN 1873-2003, Vol. 22, no 5, p. 673-693Article in journal (Refereed)
    Abstract [en]

    This article is a narrative analysis of an entrepreneurship case performed from a post-structuralist feminist perspective. Acknowledging the social construction of reality, gender is conceptualized as performed rather than as an essential quality attached to male and female bodies. The analysis finds that the case reproduces discriminatory gender relations. While using such cases in entrepreneurship training may teach pragmatic lessons, they also teach women that there is no place for them in business. Suggestions for improvement include cases with female protagonists, gender-inclusive language, stories that challenge received entrepreneurship ideas, and the introduction of narrative analysis to enrich students' learning opportunities.

  • 91.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    The desperate search for a difference in gender research2007In: Presented at “Doing and undoing gender in entrepreneurship research”, HEC/Advanzia, Paris, France, 2007Conference paper (Refereed)
  • 92.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    The making of the female entrepreneur2003In: Edamba journal: 1st thesis competition, Vol. 1, p. 69-74Article in journal (Refereed)
  • 93.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    The problematic relationship between social capital theory and gender research2008In: Women, entrepreneurship and social capital: A dialogue and construction, Copenhagen: Copenhagen Business School Press , 2008, p. 167-189Chapter in book (Other academic)
  • 94.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    The scientific reproduction of gender inequality in entrepreneurship texts2003Conference paper (Refereed)
  • 95.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Why research on women entrepreneurs needs new directions2008In: Small business and entrepreneurship / [ed] Robert A. Blackburn and Candida G. Brush, Thoasand Oaks: Sage , 2008Chapter in book (Other (popular science, discussion, etc.))
  • 96.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Why research on women entrepreneurs needs new directions2006In: Entrepreneurship: Theory & Practice, ISSN 1042-2587, E-ISSN 1540-6520, Vol. 30, no 5, p. 595-621Article in journal (Refereed)
    Abstract [en]

    Research articles on women's entrepreneurship reveal, in spite of intentions to the contrary and in spite of inconclusive research results, a tendency to recreate the idea of women as being secondary to men and of women's businesses being of less significance or, at best, as being a complement. Based on a discourse analysis, this article discusses what research practices cause these results. It suggests new research directions that do not reproduce women's subordination but capture more and richer aspects of women's entrepreneurship.

  • 97.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Women and entrepreneurship: Contemporary classics2006In: International Small Business Journal, ISSN 0266-2426, E-ISSN 1741-2870, Vol. 26, no 6, p. 661-664Article, book review (Other (popular science, discussion, etc.))
  • 98.
    Ahl, Helene
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Women and humanities: Allies or enemies?2006In: Management Education and Humanites, Cheltenham: Edward Elgar , 2006, p. 45-66Chapter in book (Other academic)
  • 99.
    Ahl, Helene
    et al.
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Berglund, K.
    Pettersson, K.
    Sköld, B.
    Tillmar, M.
    Entrepreneurship in rural areas: The role of women?2017Conference paper (Refereed)
  • 100.
    Ahl, Helene
    et al.
    Jönköping University, School of Education and Communication, HLK, Lifelong learning/Encell.
    Berglund, Karin
    Stockholms universitet.
    Pettersson, Katarina
    Sveriges Lantbruksuniversitet.
    Tillmar, Malin
    Linköpings universitet.
    Entrepreneurship for Equality?2013Conference paper (Refereed)
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