Abstract ? ?Customer relationships ? A case study on Nyby Torshälla Riding Club?Date: December 20th 2011Level: Bachelor thesis, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Linn Ericsson, Elenor Flodin, Emma Jakobsson22nd June 1987 24th April 1987 24th May 1989Title: Customer relationships ? A case study about Nyby Torshälla Riding ClubTutor: Daniel TolstoyKeywords: Relationship marketing, customer relationships, customer loyalty.Purpose: The purpose of this thesis is to analyze how Nyby Torshälla Riding Club maintains their customer relationships. This is to get a deeper insight into how small service companies, in a business to consumer market on a local basis, strategically can work with their customer care.Method: The study was qualitative in its nature and was based on an inductive approach. The primary data has been collected through personal interviews and since the respondents were selected strategically, this means that a non-probability sampling was used. The secondary data that has been used for this thesis was based largely on literature, articles and the Nyby Torshälla Riding Club website.Conclusion: This study indicates how small size service companies can benefit from nurturing their customer relationships.

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

The study aims to understand the underlying factor why McDonald's customers return despiteprevious failure customer experiences. Why do customers come back to the company thatcontributes to the former dissatisfaction? McDonald's attempt to maintain unceasingpurposeful emergence fail at the local level, where the customer contact occurs. McDonald'sofferings and customers' bounded rationality results in that customers are satisfied with an"ok" experience, which adds to their low expectations of McDonalds. This makes clear thatMcDonald's does not have to make an effort through constant adaptation at the local level toachieve a "great" level of satisfaction.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Purpose: The purpose of this paper is to create an understanding of how customer engagement, communication / interaction and customer insight are driving forces behind the use of Social CRM from a leadership perspective.Method: The purpose of the study, we believed it was appropriate to use a qualitative approach to conduct the study. The empirical data were collected through semi-structured interviews. The sample consisted of 10 companies located in the Gävle area who are active on social media. The interviews were coded to obtain keywords and patterns. These patterns and keywords are then analyzed to arrive at the study's results.Results and contributions: Our results suggest that all the identified benefits, customer engagement, customer insight and communication are driving forces to make use of social CRM.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

Syfte: Vårt syfte med uppsatsen är att med hjälp av enkäter och de kriterier som finns i teorin undersöka hur långt de medverkande företagen har kommit i deras framgång gällande Customer Relationship Management. Metod: Vi har gjort en kvantitativ enkätundersökning där vi har tillfrågat 30 företag i Ronneby. Vi har sedan analyserat detta utifrån diagram som vi har fått fram i Excel. Slutsatser: De flesta företagen i Ronneby är bara i början av CRM och de kan med enkla medel komma mycket längre..

The modern beauty market is concentrated with intense competition where cosmetic brands fight to stay on top. A popular method in order to gain sales and increase margins is to influence existing customers to buy more with the use of suggestive selling. The purpose of this paper, was to further examine the different effects of suggestive selling with the use of complementary versus non- complementary goods in the form of customer satisfaction, customer view of the service encounter, as well as success in sales. In addition, the influence of the customer's purchase amount on the tendency to buy an extra product in a suggestive selling situation was examined. The study was conducted through the use of a field experiment with the support of surveys in 'The Body Shop'.

Titel: e-Commerce and Relationships ? Customer Relationship Management This bachelor thesis is brought together to analyze the transformation from traditional marketing to Customer Relationship Management. The development in the technology world has made the marketing focus shift from products and their functionality to customers and value creation. Because of the tougher competition that developed from new channels of communication, corporations had to generate new sources of value for their customers in order to establish lasting relationships with them. Therefore we found it interesting to investigate how companies within the e-commerce business handle the transition towards customer relationship management.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.