Browsing by Author "Jonsson, Kristin"

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Bakomliggande avvägningar i hållbarhetsredovisningens nyckeltal – En studie kring faktorer som påverkar urval av nyckeltal och hur avvägningar speglas i VD-brev
(2015-07-07) Sjögren, Fanny; Jonsson, Kristin; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
Syfte: Tidigare forskning visar att de nyckeltal som företag presenterar i sina hållbarhetsredovisningar är svåra att jämföra, dessutom uttrycker näringslivet en svårighet vid val av nyckeltal då flertalet motstridiga intressen beaktas. På basis av problemet med jämförbarhet samt den svårighet som näringslivet uttryckt vid val av nyckeltal syftar denna studie till att klargöra vilka typer av avvägningar som görs vid val av nyckeltal. Ändrade lagkrav kommer leda till att 2 000 svenska företag blir tvungna att hållbarhetsredovisa, vilket stärker relevansen för studien. Det primära syftet med studien är att undersöka vilka subjektiva avvägningar som görs vid framtagande av nyckeltal. Studiens delsyfte är att klargöra om redovisningens VD-brev återspeglar de avvägningar som görs vid framtagandet av nyckeltal. Metod: Studien har genomförts genom en induktiv ansats, forskningsansatsen är hermeneutik och socialkonstruktionism. Studien har en kvalitativ forskningsstrategi. Semistrukturerade intervjuer har använts för insamling av empiri. Den teoretiska referensramen utgör grunden för den analysmodell som används i studien. Resultat och slutsatser: Studien visar att de avvägningar som görs vid val av nyckeltal styrs av subjektiva antaganden, företagets värdegrund och intressenters åsikter. Förslag till fortsatt forskning: Studien bidrar med ökad förståelse kring de avvägningar som görs vid val av nyckeltal på fyra svenska livsmedelsföretag. Framtida forskning som berör huruvida subjektiva antaganden kring ägarformen påverkar hållbarhetsarbete är ett intressant fenomen att belysa.
Balancing Standardization and Flexibility The role of an IT-system in three organizations
(2017-07-05) Jonsson, Kristin; Gren Winther, Towe; University of Gothenburg/Graduate School; Göteborgs universitet/Graduate School
The use of customized technologies has increased moving from using standardized modules towards capturing local variations affecting the role of IT-systems in contemporary society. This trend identified in both research and practitioners studies is thought to continue. The new role of IT-systems it thought to both contribute with standardization and customization of business processes. The method of research in this thesis is a qualitative study were 20 people from four different organizations has been interviewed to capture their accounts of reality and use of an IT-system. The first five interviews were conducted with the case company developing a flexible IT-system customized to match the customer's organizational structures. The following 15 interviews were conducted with employees of three municipalities. We have used a grounded theory method to approach and systematically analyze our data. The empirical finding shows that the introduction of a flexible IT-system has contributed with coherence and structure through increased transparency while simultaneously being adapted to previous reporting practices and local variations. Our findings show that depending on hierarchical levels what incentivizes the one or the other differs. There are two processes appearing simultaneously and the IT-system is used both to increase standardization and flexibility. These processes represent tensions that need to be managed and evolvement is determined on actions promoted. Standardization is amplified by the search for efficiency, structure, coherence and transparency, and entails central control over the reporting practice. Flexibility is amplified by responsiveness to a local context and represents an alignment of operational motives. The two processes identified shows that the IT-system and the flexible nature of it both facilitate and constrain human action. Standardization and flexibility is not mutually exclusive but coexist and coevolve in relation to each other.
Salting-out of Colloidal Latex Particles Grafted with Poly(ethylene glycol)
(2020-01-15) Jonsson, Kristin
Colloidal particles dispersed in a medium are important both in nature and in industry. The stability of colloidal particles is determined by the interactions between them and can be improved by steric stabilization. There is no conclusive understanding of how these sterically stabilized particles become unstable. In order to understand the loss of repulsion that leads to instability, model systems of well-defined dispersions are needed. A semi-batch emulsion polymerization scheme has been used in this work in order to yield highly monodisperse, spherical core-shell particles in an aqueous medium. The cores of the particles are fluorinated, resulting in a refractive index close to that of water. By having the particles almost refractive index-matched, the core-core van der Waals attractions are minimized. This makes it possible to study the role of the grafted polymers. In order to test the versatility of the synthesis scheme, crosslinked particles and particles with a polystyrene core, instead of the fluorinated core, have been synthesized. Moreover, syntheses with different lengths of the grafted polymer, yielding different thicknesses of the particle shell, have been performed. The stability of the colloids with respect to the addition of sodium carbonate has been tested. The results show that the particles with the shortest grafts are the most stable ones. For longer grafts, the stability limit, in terms of added salt, levels out. These experimental results have been fitted to a Flory-Huggins based model. Both small-angle X-ray and neutron scattering (SAXS and SANS, respectively) measurements were performed on the particle dispersions employing two different kinds of salt in a range of concentrations. The SAXS measurements showed that the stability limit was independent of the particle concentration. This was explained by salt-induced, single-particle dewetting being the driving force for permanent aggregates to form. To investigate this hypothesis, the PEG layer was made more visible in the SANS measurements by changing the solvent to a H2O:D2O mixture. A decrease in the shell thickness was observed at salt concentrations close to where the particles start to aggregate, in support of the hypothesis. Also, at this point a peak at large scattering angles, corresponding roughly to the same length scale as the layer thickness, disappears in the SAXS measurements. Moreover, dewetting of the PEG-layer was also indicated through structure determination, of the clusters formed in unstable dispersions, from SAXS measurements and computer calculations of the structure factor. The distance of closest approach of two particles in the clusters is smaller at higher salt concentrations, which could be explained by the grafted polymer layer contracting. To further investigate the dewetting of the PEG-shell, interfacial tension (IFT) measurements were performed between aqueous dispersions with varying salt concentrations and toluene. A decrease of the IFT showed that the particles are surface active, even without salt. However, the IFT decreased more strongly in the presence of salt. A strengthening of the surface activity on adding salt supports the dewetting hypothesis.