Chefsintroduktion : En kvalitativ studie om nytillträdda chefers upplevelse av introduktionen till arbetet

Syftet med studien är att skapa en djupare förståelse för hur introduktionen upplevs av nytillträdda chefer samt vilka aspekter som är av betydande relevans för denna upplevelse. Studien har genomförts på en svensk myndighet med omkring 1200 anställda. Studien är av kvalitativ art och empiri har inhämtats genom semistrukturerade intervjuer med åtta verksamma chefer som har personalansvar. Vid tolkning av studiens resultat har vi inspirerats av en fenomenologisk ansats, varpå vi har fokuserat på likheter i respondenternas uppfattning av fenomenet. Av studiens resultat framgår att majoriteten av cheferna upplevt introduktionen som gedigen och informativ. Chefernas framträdande upplevelse har visat sig vara organisationens välkomnande klimat. Majoriteten av cheferna är av åsikten att organisationen möjliggjort för socialisationstillfällen i samband med introduktionen. Flertalet av cheferna föredrar att först installera sig i sin arbetsgrupp innan hela verksamhetsförståelsen kan erhållas. Avslutningsvis har den information som delgivits under introduktionen upplevts som tydlig. Ett flertal av cheferna har samtidigt upplevt den som överväldigande och svåråtkomlig.

Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting

Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.

Comply-or-explain in Sweden : A study on the quality of non-compliance explanations

Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. A quantitative research with a cross-sectional design has been performed and the data collection covers 241 companies listed on Nasdaq OMX Stockholm for the fiscal year of 2014. The secondary data has been gathered from corporate governance reports of the researched companies and analysed by using a tax-onomy of explanations. Findings: The report demonstrates that the comply-or-explain principle in Sweden is effective. A clear majority of the explanations, 71,8%, were deemed as informative, mean-ing that a large proportion of the Swedish firms are utilizing the flexible approach in an effective manner. However, one out of four explanations were classified as insufficient and we have thus provided recommendations in order for the code to become even more effective. Contribution: Our findings provide insights on how the comply-or-explain principle works in a country that is supposed to be a leading example of how the comply-or-explain approach should be implemented. This study should be of significance for policy makers considering that we have outlined how the principle works and provided recommenda-tions on how the Swedish Corporate Governance Code can be improved. Value: Our findings demonstrate that companies listed on Nasdaq OMX Stockholm pro-vide high quality explanations that can serve as an inspiration for companies listed in other countries. Furthermore, the results indicate that managers are likely to act within ethically desired norm. Considering the social implications, as Swedish firms are informative in terms of explanations, it minimizes the risk of firms acting dishonestly.

Credible or not : A study on the factors influencing consumers' credibility assessment of product placements on Instagram

Background: To align with the new trend of using social media in the marketing mix, product placement has been adapted to social media platforms as one strategy to create attention. Especially on Instagram, product placements have gained popularity among companies. While scholars have focused on measuring the effectiveness of the strategy, suggesting that credibility is one component necessary for success, a gap in the research is illuminated when focusing on what makes a product placement on Instagram credible. Previous studies regarding credibility and its relation to traditional media have concluded that there are some factors essential in consumers’ credibility evaluation process. Since social media differs from traditional media, there was a need to investigate the applicability of credibility to the social media platform Instagram. Purpose: The purpose of this thesis was to examine key factors of product placement on Instagram that influence credibility. Method: To meet the purpose of this thesis a study with a mixed method research design was conducted. The qualitative data was collected through semi-structured interviews with the intention to discover how consumers evaluate credibility. The scales and items developed from the findings of the qualitative study were tested using a questionnaire to identify which factors that have the most influence on consumers’ credibility assessment. Conclusions: The overall findings indicate that consumers evaluate credibility based upon source, message and receiver characteristics. The empirical evidence suggests that the Expertise of influencer, Professionalism of picture, Trustworthiness of influencer, Connection to influencer and Causes of irritation are the factors that have the most influence on consumers’ credibility assessment of product placement on Instagram. The findings further implies that it is not only the factor itself that influence, credibility can additionally be transferred from one factor to another.