In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

It is self evident that our society is an information one. This is true from the things we see around us.The world is now a global village.It just take seconds for communication to be established from one part of the globe to another.What a tremendous achievement for information technology.Among the recent developments of information technology is the scientific wizardary of cyber medicine.The internet has definitely revolutionalised the healthcare industry. Many people in developed countries of the world seek medical information, advice or even buy drugs via the internet.So many websites rise every now and then claiming to provide various medical assistance to patients. But the application of information technology to medicine poses some ethical problems today. It is because of this that cyber medicine attracts my attention in this research.With this research, I hope to offer some recommendations for a morally acceptable cyber medicine .This will help to some extent in solving this all important problem ofcyber medicine for the good of the health care industry and the society at large..

The purpose of this study was to examine interpersonal problems and its relationship to the working alliance in psychotherapy. To examine this, data was used from Umeå and Lund University psychology practice client database, which clients responded to by using the self-assessment scales Inventory of Interpersonal Problems Circumplex Scales and the Working Alliance Inventory. The sample consisted of 201 participants that answered the questionnaires both before and after psychotherapy. A second sample consisted of 93 clients who specifically sought help for interpersonal problems. Results showed that the level of interpersonal problems before and after psychotherapy changes.

The aim of this study is to examine how teachers enable students with intellectual disabilities to participate in their own learning journey. The study is based on qualitative methods and data collection has been done through five individual interviews in another European country. The interviews are analysed with a qualitative method inspired by Bryman (2011). The studies theoretical frame is founded on thoughts of Dewey (1997; 2002; 2004). The results of this study shows, among other things, that good relationship between adults in school and students are an important base for participation. To build a good relationship to the students, the teacher has to have good knowledge of each individual student and its disability.

The number of elderly in society is increasing and therefore the number of people with dementia. They continue to live in their homes longer, which also increases the responsibility of district nurses. The purpose of this study was to describe the experiences of district nurses to care for and have responsibility for the care of people with dementia in home care. The method chosen was a qualitative interview study. The method chosen was a qualitative interview study and content analysis was used for data processing.

Purpose: The purpose of this study is to analyze the application of sensory marketing in malls.Problem discussion: The competition between malls is increasing, where visitors are increasing demands on the shopping malls layout. Shopping malls surface and its atmosphere becomes essential in the design of a mall so it will be attractive enough. Sensory marketing can be an appropriate method to stand out from the crowd and attract visitors. Sensory marketing is a process of engaging visitor?s senses to create a strong relationship between the brand and visitors.

The purpose of this essay is to study two film adaptations of the original Planet of the Apes novel and see what kind of relationship the two adaptations have with each other. The main question is if the secondary film adaptation is restricted by the primary and if the relationships between these two are as two separate adaptations or as a remake of an adaptation. What the results of the study show is that the secondary adaptation can not be seen as a remake even though it gets some of its inspiration from both the original story as well as the primary adaptation. The secondary adaptation is, however, restricted in what it can adapt due to the primary adaptation having the first pick, at least if the secondary adaptation wishes to be a whole new adaptation and not a remake of the primary. The study shows also that the fidelity in the secondary adaptation is not necessarily to either the original or the primary but to the knowledge the audience has about the Planet of the Apes universe which they have gathered from all of the important versions of the story.

In this two years master?s thesis I examine the library?s representation of research and its influence upon the relationship between the library practice and the research practice. I also intend to find out what controls the representation and if it is possible to see changes in the representation over time. My source material has been texts published in the Swedish library journal ? and social domain ? Biblioteksbladet during the last decennium (2001?2011).

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

A school is a social area in which children and adults meet each other. The school is were friendship, love and also enmity arise. The process to establish, maintain, split up and end relationships is constantly continuously. A Childs way of creating relationships is complex. Bullying and similar offending treatment occur and has always been a huge problem in school.

Försvarsmaktens nya personalförsörjningssystem har medfört utmaningar och aktualiserat frågor kring de nya personalkategorierna. Utifrån att personalkategorin specialistofficer i framtiden ska utgöra kontinuiteten inom förbanden är syftet med studien att undersöka specialistofficerens relation till arbetsgivaren Försvarsmakten. Arbetets ansats är att ge en ökad förståelse för specialistofficerens relationship commitment, dvs. engagemanget för själva relationen till Försvarsmakten.Studiens teoretiska ram bygger på Meyer och Allens konceptuella trekomponentsmodell om organizational commitment. Studien genomförs som en attitydundersökning i form av en enkät, med framförallt slutna påståenden men även två öppna frågeställningar där resultatanalysen innehåller både en kvantitativ och en kvalitativ del.Resultatet visar att specialistofficeren tillmäter den känslomässiga komponenten störst betydelse för relationen vilket bekräftar tidigare forskning avseende kännetecken förprofessionsyrken.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

Generally prosody is described as the rhythmic, dynamic and melodic features of language. Prosody is further often described as suprasegmental, since its properties go beyond vowels and consonants, which are segmental characteristics of language. A relationship between prosody and music has been noticed and described for several decades. At present, there are several studies proving relationship between prosodic and musical abilities. The aim of the present study was to construct a test for prosodic non-linguistic perception and production regarding intonation and rhythm. The test was tried out on 16 children with typical language development aged 4;6-7;6 years. Before testing of ITAP each participant were asked about musical experience.

More and more people today manage their social relationships through social networking sites. A social networking site is a virtual place where people can meet and interact with each other. On such sites, one can use the various features and attributes to present ourselves to the friends we have online. The central question of this report is what characteristics of relationships show on social networking sites. With the features and attributes that are represented and whether the architect for a social networking site affects the relationship between friends.