This Master Thesis is a part of PlymoVent?s business to customer plot, with the aim to investigate how the consumers receive the services that PlymoVent provides. With regard to PlymoVent's business strategy and reference theory, the demands of how to receive and monitor a supply chain for a better customer satisfaction where targeted. The findings refer to poor customer satisfaction due to obscure procedures in problem resolution and discrepancy handling, and vague transportation accuracy..

The purpose of this paper is to examine the effect that price has on quality expectations and customer satisfaction and how price fits into a customer satisfaction model. An experiment in which participants are subject to scenarios of a high or low quality flight are used to test the hypotheses. The analysis shows that perceived quality has a bigger impact on satisfaction than price. Furthermore, price and quality do not affect customer satisfaction independently of each other. The importance of value compared to quality changes whether the actor is a high or low price actor.

The store manager can make great benefits of having an eye on how the staff works towards the customer, because the personnel is an important tool when competing with other stores. This paper is focusing on the part that relates to the staff in the store, which is one of the key tools in the competition for customers after the customer made it to the store. Many stores have guidelines which the staff should follow when they meet with customers. If the staff is too tightly controlled by these guidelines, customers can perceive the first encounter with the staff as artificial and as if the genuine friendliness does not exist. It is important that the staff looks at the individual customer and treat every customer in a personal way and that the staff can see the customer?s needs.

Several studies have examined the effects of perceived justice of preferential treatments to customers, but few have studied these effects when customers have different input. The purpose of the study is therefore to enhance the knowledge and understanding of the effects of preferential treatments to customers with varying input. More specifically, the study focuses on how perceived justice, customer satisfaction and loyalty are affected depending on the customer's input and received treatment. An experimental study with 263 respondents showed that the perceived justice and loyalty intentions among both the receiver and the non-receiver of the preferential treatment were of highest level when it was given to a customer with large input. Customer satisfaction however, was found to be of highest level when customers themselves received preferential treatment, regardless of the size of their input.

The purpose of this thesis was to study local bank offices work with customer satisfaction. A case study concerning two local bank offices was made, the cases were based on interviews with the managers at the bank offices. The research questions that we wanted this thesis to answer was how local bank offices create customer satisfaction among small business customers, and how local bank offices assess customer satisfaction among small business customers. The study showed that local bank offices find customer satisfaction among small business customers important and use complaints as the primary source in the process of creating customer satisfaction..

This paper aims to clarify how four customer magazines and digital versions of the magazines are being used by their target group. It focuses on the Ikea customer magazine specifically. After the analysis the conclusion is that out of the four companies customer magazines only one, Ikeas Live magazine, fully re-used the editorial content from the printed magazines on their digital platform. The interviewees were six readers of Ikeas customer magazine Live and two experts from a Stockholm based content firm. After the conducted interviews it became clear that none of the interviewees read the digital version of Ikeas magazine Live.

Title: Bergslagens Sparbank ? A market survey of the bank?s corporate customer?s attitudesSeminar date: 2010-02-05Course: Individual essay, 30 higher education creditsAuthors: Mathias Lindberg, Bogdan EfimovAdvisor: Pia LindellKey Words: relationship marketing, finance industry,  customer satisfaction, customer loyaltyPurpose: The purpose of this essay is to try to identify those factors that lead to customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank. The purpose is also to find out what the corporate customer think about Bergslagens Sparbank and why they think as they do.Method: For this essay the authors have chosen to use a combination of qualitative and quantitative methods. The reason for that a combination of these methods have been chosen is because the authors thought that it was a proper way to answer the essays main questions since these questions are of both qualitative and quantitative nature. Further the essay is built on an abductive approach.Conclusions: We have identified several factors that create customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank.

The cellular market is today suffering from great customer dissatisfaction. Simultaneously, the services offered by the different cellular providers are very homogenous, causing strict competition where various price strategies have been the main mean of battle. From a business perspective, implementing pricing strategies, to keep up with increased network investments, is a short term solution.In a market characterized by lacking customer satisfaction and harsh competition, research has shown the importance of highlighting customer relations in marketing. This type of marketing, which one could refer to as relationship marketing, is considered an efficient, economic, and strategic method of showing the importance of customer loyalty. To get insight in the relationship between the customers and the cellular providers, as well as to show the importance of relationship marketing, this study has used qualitative interviews to find what develops strong customer loyalty.The results showed that increased customer loyalty is achieved when an emotional bond is created.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

The goal of customer support is to help clients achieve maximum value in their services and products. Customer support is the public face of a company, which means that it is important to give the customer a positive experience and live up to customer expectations. Efficient customer support has become more important and studies show that customers who leave a company do so because of poor service. Customers' growing demands for higher quality and easier access to services means that companies must recognize the need to satisfy each customer. It is important that each customer receives the attention required and that customer needs are met quickly and flawlessly.