Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to Customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

Web 2.0 is a relatively new concept which has made significant progress on the Internet. More recently, corporations as well have begun to get use of the different types of applications that are assigned to the Web 2.0. Organizations are primarily interested in making use of Web 2.0 in two areas: inside the company to increase efficiency and productivity, and from the organization to the customer to improve revenue and customer satisfaction. We have chosen to take a closer look at this last area, as can be seen as a CRM context. Our interest is to investigate how such a context may change by implementing some kind of Web 2.0 technology.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their Customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

EPiServer is a content management system where users can publish information on a website by using a web browser. EPiServer has a built-in search engine that is very simple. Many Customers using EPiServer web publishing system is in need of more functionality than is offered by EPiServer's built-in search engine. The purpose of this thesis is to develop additional functionality extends that the built-in search engine in EPiServer. The assignment was also to identify what need to be developed in order to give Customers a better  opportunity to help their visitors find the right information on their website.Since this thesis was started in 2005, a number of commercial search engine productsentered  the market and it has become more common for companies to invest inthese products instead of using the simple search engine that's built into EPiServer.These products have many of the features that have been developed in this thesis.Another crucial difference between EPiServer?s built in engine and other products isthe method used to index content.

Title: The customer?s contribution to the innovation-process ? a study of using Customers to discover latent needs. Level: Final assignment for Bachelor Degree in Business Administration Author: Robert Klein Supervisor: Agneta Sundström Date: 2014-06 Aim: The purpose of this study is to gain enhanced understanding of what knowledge costumers contribute with in an innovation-process lead by a producer of goods, and how that knowledge is used to fulfill latent needs. The area of research has formerly described which results customer-involvement lead to, but have been scarce in describing how results are produced. Method: From a qualitative onset, a case-study collecting data through observations and interviews capturing customer knowledge contributions, and producer use of fetched knowledge has been conducted. Data has been analyzed using a grounded theory approach. Results have been processed in several steps in which material has been categorized and enriched continuously. Result & Conclusions: Customer-knowledge is broken down into market-knowledge, everyday-knowledge, and specialist-knowledge, which all are significant to a producer of goods.

Title: The customer?s contribution to the innovation-process ? a study of using Customers to discover latent needs. Level: Final assignment for Bachelor Degree in Business Administration Author: Robert Klein Supervisor: Agneta Sundström Date: 2014-06 Aim: The purpose of this study is to gain enhanced understanding of what knowledge costumers contribute with in an innovation-process lead by a producer of goods, and how that knowledge is used to fulfill latent needs. The area of research has formerly described which results customer-involvement lead to, but have been scarce in describing how results are produced. Method: From a qualitative onset, a case-study collecting data through observations and interviews capturing customer knowledge contributions, and producer use of fetched knowledge has been conducted. Data has been analyzed using a grounded theory approach. Results have been processed in several steps in which material has been categorized and enriched continuously. Result & Conclusions: Customer-knowledge is broken down into market-knowledge, everyday-knowledge, and specialist-knowledge, which all are significant to a producer of goods.

Title: Hälsa i sociala medier - En kvalitativ studie om hur hälsoinformatörer upplever och påverkas  av hälsobudskap i sociala medier.Title: Health in social media - A qualitative study of how health communicators perceive and are affected by health messages in social media.Author: Anna HedströmInstitute: Karlstad University. Faculty of health, nature and engineering sciences.Tutor: Owe StråhlmanDate: 150615Number of pages: 34Keywords: eHealth literacy, health communication, health informers, health literacy, health messages, media literacy, social media Background: With an increased interest in diet and exercise, also health and fitness messages have increased in both traditional and social media. The general guidelines on physical activity and diet are forgotten as training tips increase in the media. Research shows that it is common for individuals to retrieve information from the media when it comes to their own health. In doing so media literacy, health literacy and eHealth literacy becomes increasingly important for health communicators and for those who receive health information. Objectives: The aim of this study was to examine health communicators? experiences of health messages in social media, and how they are affected by them. Method: Qualitative interviews were chosen as a method to collect data.

The purpose of my study is to give a good picture of what social media really is and how companies can make use of it, in their marketing strategy. It gets more important for every day that companies fully understand how social media works and how to act in the new digital channels. To be an updated marketer today, you need to fully understand social media and how it can be implemented in the company marketing strategy. This study gives you a snapshot over todays situation in the area of social media marketing.I have interviewed four different persons, who I believe have a great competence and are highly qualified for this kind of study. All of the interviewed persons work with social media marketing at a daily basis.

When patrolling grocery stores, Customers engage in a purchase situation where they face great amounts of information, whereof price is one. This paper intends to shed light on the price information search behavior that customer's exhibit before choosing their products in grocery stores. In order to do so two studies have been conducted, one quantitative and one qualitative, to assemble the data needed to provide statistically significant results. The objective of the quantitative study is to gather data on customer's external price information search, and it is based on the most recent eye-tracking technology. The second qualitative study is complementary and based on interviews with randomly chosen Customers that have responded to several questions regarding their price information search, shopping knowledge and experiences.

The use of thin and attractive models to promote companies' products is widespread among marketers. This is true even for companies whose products have little or no association with beauty or body weight. As the proportion of overweight people continues to grow in many developed countries the ideals used by marketers to attract Customers strays further away from the actual attributes of the Customers themselves. What is little understood is what effect overweight has on the efficiency of the product promoter. Some limited research has studied how the efficiency of the product promoters in printed advertisements is affected by the existence of congruence between the product promoter and the product itself.

We have been able to draw some conclusions based on our research. First we haveconsidered that the publisher is dependent on a large network and to work closelywith their Customers. We can see that the competition in the music industry hasgenerally increased, the technological progress has created new opportunities, and asa result of this, new players have joined the music industry. We have been able todraw conclusions in the fact that more companies and songwriters start up their ownpublishing company, resulting in an increased competition for the individualpublisher.We can also see as a final result that music is used in lots of different contexts andthat the publishers thereby are offered a wide range of business opportunities, but thatthe solvency of the Customers has become lower. With this knowledge, we canconclude that the publisher?s power and revenues will increase, and that the publisheras an actor has been given a more important role in the industry.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit Customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what Customers perceive as quality in consulting an auditor.

When a crisis hits a company, it is very important that the company communicate with its Customers. Communication is important for a company in crisis because this is a way for the company to tell their side of the story and thereby try to get the Customers to see things their way. Because mass media reaches a lot of people, it is a simple and fast way for companies in crisis to get their message out to the world. Mass media can be very useful for a company, but it can also be a problem. Mass media and companies in crisis may or may not have the same purpose with the communication.

CML Data AB is a small IT-company that offers complete IT-solutions adjusted to the needs of the Customers. It is hard for the employees to bring all necessary papers, files and software when visiting a customer. They also have difficulties planning their daily work and to keep track of each other, because of the lack of a shared calendar.The purpose of this report is to answer the following questions:- How do you develop a centralized information system for CML Data AB where it is possible for the employees to gain access to files, plan their days and where the Customers can get access to relevant information?- How do you develop an information system that is easy to manage?- How do you make it easier for the employees at CML Data AB to update their homepage?We discussed the problems and the future information system with the employees and were able to establish a set of needs and requirements which we then used as a foundation during the software development. We used user centered system design during the whole process and focused a lot on usability and interaction design.The project resulted in a stylistically pure and user friendly portal.