Högskolebiblioteket i Halmstad Publikationer
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Independence and Advisory Services in context of auditing
No full textAbstract Title: Independence and Advisory Services in context of auditing Authors: Vilma Nilson & Hannah Henriksson Supervisor: Gunnar Wramsby Auditing is an important part of the economic system that provides a seal of approval for the company’s financial statements. Auditor independence is a crucial aspect for the value of auditing. Auditing firms have, for a long period of time provided non-audit-services in relation to the auditing. There are both advantages and disadvantages when consulting is provided simultaneously with auditing services to the client. The advantage is that the auditor possesses a great knowledge about the firm, while the disadvantages can be the economic incentive that is created. The role of auditing is critical to societal functions, as it confirms the companies financial numbers. Therefore, it is also important that the stakeholders trust the auditor’s work. Purpose: The purpose of the study is to investigate whether the auditor’s actual and apparent independence is affected when audit firms also offer advising, and how it is perceived by stakeholders. Method: The study uses a qualitative method, along with interviews of both auditors and stakeholders. In the study, abductive research has been used. Conclusion: This study shows that auditors work along the laws and guidelines that exist to ensure that independence is kept. The auditors do also have internal guidelines and yearly education that both remind and inform how they are supposed to work independently. Furthermore, the study shows that the stakeholders place trust in the auditing process and have no reasons to question the auditors independence. Stakeholders view the audit as a seal of approval. Key word: Audit, non auditing services, actual independence, apparent independence, stakeholder
How do demographic trends affect the real estate market?
No full textSammanfattning Denna uppsats syftar till att undersöka hur demografiska förändringar påverkar fastighetsmarknaden i tillväxtregioner, med särskilt fokus på Halland och Halmstad. Demografiska faktorer såsom urbanisering, en åldrande befolkning och befolkningstillväxt påverkar efterfrågan på olika typer av fastigheter, bostadsformer och samhällsplanering. I takt med att dessa faktorer förändras ställs både offentliga och privata fastighetsaktörer inför nya utmaningar och strategiska överväganden. Studien baseras på en kvalitativ forskningsmetod med semistrukturerade intervjuer som genomförts med representanter från sex olika organisationer verksamma inom fastighetsbranschen: HFAB, Region Halland, FABO, Fastighetsstaden, Halmstad kommun och Varberg Bostad. Genom att samla in empiriska data från aktörer med olika perspektiv, från offentliga planeringsmyndigheter till bostadsföretag ges en nyanserad bild av hur demografiska trender påverkar den lokala fastighetsmarknaden. Resultaten visar att urbanisering och befolkningstillväxt skapar ett ökande tryck på bostadsmarknaden, särskilt i Halmstad där efterfrågan på hyresrätter och studentbostäder ökar. Samtidigt identifieras utmaningar kopplade till den åldrande befolkningen, exempelvis behovet av fler anpassade boendeformer, ökad tillgång till vårdinfrastruktur och krav på mer integrerad samhällsplanering. Uppsatsen belyser även vikten av kommunal samverkan och långsiktigt strategiskt tänkande i fastighetsinvesteringar, då socioekonomiska skillnader påverkar både tillgång och efterfrågan på bostäder. Avslutningsvis konstateras att fastighetsmarknaden i Halland står inför komplexa förändringar där framtida investeringar måste utgå från både ekonomiska och demografiska faktorer. Studien visar att fastighetsaktörer behöver arbeta mer proaktivt med anpassning till samhällstrender för att möta de förändrade behoven i regionen. This thesis aims to explore how demographic changes affect the real estate market in growth regions, with a particular focus on Halland County and the city of Halmstad. Demographic trends such as urbanization, population aging, and overall population growth influence the demand for different types of properties, housing models, and urban planning strategies. As these trends intensify, both public and private real estate actors face increasing challenges and must adopt new strategic approaches. The study employs a qualitative research design and is based on semi-structured interviews with representatives from six organizations active in the real estate sector: HFAB, Region Halland, FABO, Fastighetsstaden, Halmstad Municipality, and Varberg Bostad. By gathering empirical data from stakeholders representing both public authorities and housing companies, the study provides a multifaceted understanding of how demographic dynamics influence the local real estate market. The findings indicate that urbanization and population growth are driving up the demand for housing, particularly rental units and student accommodations in Halmstad. Simultaneously, the aging population creates new challenges related to the need for senior housing, accessible living environments, and expanded healthcare infrastructure. The thesis also highlights the importance of municipal collaboration and long-term strategic planning, as socioeconomic disparities influence housing supply and demand. In conclusion, the real estate market in Halland is undergoing significant shifts, and future investments must consider both economic and demographic factors. The study suggests that real estate stakeholders must adopt more proactive and adaptive strategies in order to meet the evolving needs of the region’s population
Stainless Steel in Electronics Recycling : From Challenge to Resource
No full textThis thesis is conducted in collaboration with Stena Nordic Recycling Center in Halmstad. In the company´s electronics recycling process, stainless steel has long presented a challenge due to its high hardness, density similar to other metals, and elevated chromium content. In electronic waste, the most common alloy is austenitic stainless steel, and through cold working, it can exhibit magnetic properties that affect sorting options. The aim of the project is to identify a technical solution to minimize equipment wear and reduce penalty fees associated with high chromium levels. This is achieved by focusing on separating stainless steel in the process and evaluating the potential value of selling a stainless steel fraction. The work also includes identifying and locating damage on existing equipment and analyzing where in the process flow a new solution should be implemented for maximum effect. An economic analysis is developed to support decision-making regarding the implementation of the proposed solutions. The project provides solutions to both problems in the recycling process and results in two proposals. The first solution involves modifying the wet shaking tables to improve the separation of stainless steel, with the aim of reducing financial losses from penalty fees. It is also proposed to upgrade the magnetic separation process by using improved magnetic separation technology to remove stainless steel earlier in the recycling process, thereby reducing equipment wear and additional financial losses. Both solutions result in a new or increased fraction of stainless steel that boosts revenue. By upgrading the current equipment, the implemented solution will contribute to a technical and sustainable innovation by reducing costs and increasing the recycling rate.
Kapitalstruktur i små & medelstora fastighetsbolag : En studie om vilka faktorer som påverkar kapitalstrukturen i små och medelstora fastighetsbolag
No full text Titel: Kapitalstruktur i små & medelstora fastighetsbolag Underrubrik: En studie om vilka faktorer som påverkar kapitalstrukturen i små och medelstora fastighetsbolag Ämne: Kandidatuppsats i företagsekonomi, 15 hp Författare: Tim Ternebrink & Hugo Ivarsson Handledare: Jan-Olof Eriksson Forskningsfråga: Hur ser kapitalstrukturen ut i små och medelstora fastighetsbolag och vilka faktorer påverkar hur kapitalstrukturen utformas och utvecklas över tid? Bakgrund och problem: Fastighetsbranschen är en av de mer kapitalintensiva branscherna och finansiering sker främst genom intern finansiering, emittering av lån eller emittering av nytt kapital. Utformningen av kapitalstrukturen har blivit mer central med hänsyn till de stigande finansieringskostnaderna. Trots detta fokuserar forskningen främst på noterade fastighetsbolag. Stort fokus har lagts på hur de traditionella teorierna Pecking-order och Trade-off påverkar kapitalstrukturen.Studien riktar sig därför till att förstå hur små och medelstora fastighetsbolag utformar sin kapitalstruktur och vilka faktorer som påverkar dessa val. Syfte: Syftet med denna uppsats är att utöka förståelsen för vilka faktorer som ligger bakom fastighetsbolagens utformning av kapitalstruktur. Metod: Studien kommer genomföras som en kvalitativ intervjustudie med abduktiv ansats. Detta för att få en djupare förståelse kring de faktorer som påverkar kapitalstrukturen i små och medelstora fastighetsbolag. I samband med studien har sju fastighetsbolag intervjuats. Resultat och diskussion: Studien har kommit fram till ett flertal slutsatser. Dessa slutsatser grundas på vilka faktorer som påverkar kapitalstrukturen i små och medelstora fastighetsbolag. Det framgår i studien att kapitalstrukturen påverkas av interna preferenser, historiska vägval, direktiv från ägare och strategiska anpassningar till marknaden. Nyckelord: kapitalstruktur, vägberoende, marknadstajming, solidite
Att navigera mellan säsonger: Strategiska beslut hos små och medelstora företag i Sotenäs kommun
No full textTitle: Navigating between seasons: Strategic decisions among small and medium sized companies in Sotenäs municipalityAuthors: Edvin Stridh & Max AlbertssonExaminer: Savvas PapadopoulosSupervisor: Fazle RahiBackground: The recent debate on overtourism across Europe has highlighted that tourismdependent areas face significant challenges, where economic growth often comes at the expense of the well-being of local residents and the environment. In a Swedish context, such as the municipality of Sotenäs, this means that businesses must navigate substantial seasonal fluctuations in demand and make strategic decisions to survive and achieve competitiveness. Purpose: This study explores the challenges and opportunities that arise for businesses in tourist areas due to seasonal population fluctuations. The purpose is to understand which strategic business decisions enable companies to survive and be successful in an environment characterized by high competition and seasonal demand.Problem statement: Businesses in tourist areas face significant challenges due to seasonal demand, impacting profitability and long-term survival. To manage these fluctuations, strategic decisions and adaptations are required to enable long-term sustainable business operations.Method: The study employs a qualitative method with a deductive research approach, where empirical data was collected through ten semi-structured interviews with business leaders and entrepreneurs from Sotenäs municipality. The empirical data was then analyzed using thematic analysis.Conclusions: The study’s findings reveal that the respondents have a broad perspective on success. They achieve their definition of success through strategic adaptation and strong relationships with key stakeholders, particularly employees and customers. Despite operating in different industries, the businesses display similar patterns in their efforts to extend the high season to stabilize demand, which is identified as a crucial factor for success. The results indicate a strong sense community engagement, which is perceived as distinctive for tourist areas. The study provides both theoretical and practical insights and suggests further research focusing on specific industries, other locations, and international comparisons.Keywords: Adaptation strategies, demand fluctuations, small and medium-sized enterprises (SMF:s), strategic decisions, seasonality
AI i fastighetsförvaltning : En kvalitativ studie om möjligheter, hinder och hyresgästacceptans i digitaliseringens tid
No full textThe real estate industry is going through a digital transformation, where new technologies like artificial intelligence (AI) and digital tools are starting to change how properties are managed. However, there is still uncertainty about how these technologies affect the daily work in the industry and especially how they are experienced by tenants. Earlier research has mostly focused on how technology can improve efficiency and sustainability, while the tenant’s point of view has often been left out. This shows a clear gap in knowledge, which this study aims to explore. Through qualitative interviews with people working in property management, the study looks at how digitalisation and AI are being used, what opportunities and challenges arise, and how these tools affect the relationship with tenants. The results show that while the technology offers many possibilities, it also requires structured data, internal knowledge, and clear communication to be fully useful. At the same time, tenant acceptance cannot be taken for granted, it needs to be understood, tested, and earned. This study adds important knowledge about the interaction between technology, organisations, and people in a changing industry
Meaningfulness and Motivation at Work : A Quantitative Study of Short-Term Absenteeism among Young Adults
No full textUnga vuxna har under det senaste decenniet ökat sin korttidsfrånvaro markant, något som är oroande då långtidsfrånvaro ofta föregås av upprepad korttidsfrånvaro. Sjukskrivningar är i sin tur kostsamma, både för individen själv men även för arbetsgivare och samhället i stort. Flera faktorer har pekats ut som möjliga förklaringar till denna ökning. Studien genomfördes inom ramen för arbetsvetenskap med syftet att undersöka hur upplevd meningsfullhet i arbetet respektive behovstillfredsställelse enligt självbestämmandeteorin korrelerar med antal korttidsfrånvarotillfällen. Studien hade en deduktiv, explorativ ansats och baserades på en webbaserad enkätundersökning riktad till unga vuxna födda mellan 1995-2005 med någon form av anställning. Enkäten innehöll bakgrundsfrågor, frågor kring korttidsfrånvaro, två attitydfrågor samt strukturerade påståenden baserade på en femgradig Likert-skala. Totalt deltog 69 respondenter (N = 69) i studien, och insamlat material analyserades med hjälp av deskriptiv statistik, frekvensanalys och korrelationsanalys. Resultatet visade inga statistiskt signifikanta samband mellan upplevd meningsfullhet i arbete och antalet korttidsfrånvarotillfällen respektive behovstillfredsställelse och antalet korttidsfrånvarotillfällen. Däremot kunde starka signifikanta samband mellan dels upplevd meningsfullhet och behovstillfredsställelse, dels upplevd meningsfullhet och arbetstillfredsställelse konstateras. Resultatet bör tolkas i ljuset av vissa metodologiska begränsningar, och snarare ses som en indikation på möjliga samband och vägledning inför fortsatt forskning.In 2014, young adults had the lowest rate of short-term absenteeism among all age groups, but today their level is twice as high as that of others. Since long-term sick leave often is preceded by repeated short-term absenteeism, this is a troubling development. Sick leave negatively impacts not only the individual, but also employers and society. Several factors have been pointed out as potential explanations for the increase in short-term absenteeism among young adults. This study was conducted within the field of work science and aims to examine how meaningfulness at work and need satisfaction based on Self-Determination Theory correlate with the number of short-term absence occasions. Using a deductive, exploratory approach, a web-based survey was conducted targeting young adults born 1995-2005 (N = 69) who are currently employed. The survey included background questions, questions about short-term absenteeism and attitudes, as well as statements based on a five-point Likert scale. The collected data were analysed using descriptive statistics, frequency distributions, and correlation analysis. Results showed no statistically significant correlations between meaningfulness or need satisfaction and short-term absenteeism. However, strong significant correlations were found between perceived meaningfulness at work, need satisfaction and job satisfaction. The findings should be interpreted considering methodological limitations and serve as indications for future research
Increasing participation through digitalization : A qualitative study on staff's experience of the use of digital tools in LSS group homes
No full textSyfte: Syftet med denna studie är att undersöka personalens upplevelse av användningen av digitala verktyg i arbetet med att öka brukarnas delaktighet. Bakgrund: Digitaliseringsprocessen är fortgående i samhället och gruppbostäder inom LSS behöver följa med i utvecklingen. Digitala verktyg har en viktig roll i arbetet med att öka brukarnas delaktighet. Detta väcker intresse för personalens upplevelser av hur dessa verktyg används ute i verksamheter samt vilka möjligheter eller hinder som de möter i arbetet med att öka delaktigheten. Metod: Studien har en kvalitativ ansats och bygger på nio semistrukturerade intervjuer med personal från nio olika LSS-gruppbostäder. Det insamlade materialet analyserades genom tematisk analys och tolkades utifrån empowermentteori, teorin om företrädarskap och det teoretiska begreppet brukarmedverkan, samt tidigare forskning och relevanta rapporter från Socialstyrelsen. Analysen och tolkningen hade som syfte att svara på studiens frågeställning: På vilket sätt används digitala verktyg på LSS-gruppbostad i arbetet med att öka delaktigheten för brukarna? Vilka utmaningar upplever personalen med att använda digitala verktyg för att öka brukarnas delaktighet inom LSS-gruppbostad? Resultat: Studiens resultat understryker att personalen upplever digitala verktyg som ett betydelsefullt hjälpmedel i att öka brukarnas delaktighet. Digitala verktyg används för att underlätta kommunikation och skapa förutsättningar för social interaktion och självständighet. Utöver detta synliggörs flera utmaningar i personalens arbete så som bristande resurser, tidsbrist, otillräcklig utbildning och brukarnas kognitiva svårigheter och brist på motivation. Resultatet har betydelse för utvecklingen av socialt arbete inom LSS och betonar behovet av kompetensutveckling, organisatoriskt stöd och tydliga riktlinjer för att öka brukarnas delaktighet med hjälp av digitala verktyg.Purpose: The purpose of this study is to examine staff's experience of the use of digital tools in the work of increasing service user participation. Background: The digitalization process is ongoing in society and group homes within LSS need to keep up with the development. Digital tools have an important role in the work of increasing user participation. This provokes interest in the staff's experiences of how these tools are used in the group homes and what opportunities or obstacles they encounter in the work of increasing participation. Method: The study has a qualitative approach and is based on nine semi-structured interviews with staff from nine different LSS group homes. The collected material was analysed through thematic analysis and interpreted based on the theories empowerment and service user participation and the theoretic concept, advocacy, as well as previous research and relevant reports from the National Board of Health and Welfare. The analysis and interpretation aimed to answer the questions of the study: How are digital tools used in LSS group homes in the work to increase service user participation? What challenges do staff experience in using digital tools to increase service user participation in LSS group homes? Results: The study's result emphasize that staff experience digital tools as an important instrument in increasing user participation. Digital tools are used to facilitate communication and create conditions for social interaction and independence. In addition, several challenges in the staff's work are highlighted, such as lack of resources, lack of time, insufficient training and service users' cognitive difficulties and lack of motivation. The result is significant for the development of social work within LSS and emphasize the need for skills development, organizational support and clear guidelines to increase service user participation with the help of digital tools
Building teacher knowledge and identity– career changers´ transition into teaching through a short teacher education programme
No full textHigh-quality teacher education plays a crucial role in the develop-ment of successful educational systems around the world. However,educational systems face challenges in relation to attracting andretaining excellent teachers. To meet teacher shortage, the Swedishgovernment introduced alternative programmes that are moreflexible than traditional teacher education. This paper aims to ana-lyse a one-year governmental teacher education initiative and pro-vide deeper insight into career changing student teachers´ as wellas newly graduated teachers´ transition into the teacher profession.Research questions asked were which students choose to becometeachers, why individuals from other professional backgroundschoose to change career and become a teacher, and what aspectsstudent teachers emphasise as crucial for developing their profes-sional identity as teachers of their particular subject content. Assuch, the results might give implications for the way student tea-chers are recruited to teacher education programmes and hownewly graduated teachers can develop professionally. © 2024 The Author(s).
Den digitala förvaltningens möte med den analoga medborgaren : En fallstudie om hur två kommuner arbetar med implementering gällande digitalt utanförskap - från politiska visioner till praktiskt arbete
No full textThis study investigates how Kalmar and Örnsköldsvik municipalities implement political goalsand enhance operational efficiency, focusing on digital inclusion through the theories of ThePolicy Process and New Public Management (NPM). Both municipalities rely on collaborationbetween politicians and public administrators to implement digitalization and efficiency goals.Kalmar emphasizes long-term measures, such as workshops and training for citizens andemployees, while Örnsköldsvik uses tools like Stratsys to turn political ideas into projects, suchas Samhällsrum, which provides technical assistance for citizens. Both municipalities recognizethe risk of digital exclusion and stress the importance of education for vulnerable groups, withlibraries playing a central role in digital inclusion. The findings show that while applying NPMprinciples of goal and cost efficiency, prioritizing digital services creates challenges inmaintaining accessibility for analog users. Furthermore, public administrations interpretpolitical goals to establish methods, shifting some influence from politicians. Despite thesechallenges, both municipalities strive to create inclusive, efficient, and sustainable digitalservices, balancing cost reduction with equitable access for all citizens. This highlights theimportance of structured strategies to ensure that digitalization efforts align with bothaccessibility and sustainability goals.