AbstractProblem: This thesis was made by a commission from Svensk Logistikanalys AB (SLA). SLA is a relatively new firm who is working as a freight broker for firms that wants to lower their freight costs. SLA contacted Jönköpings international business school because they experienced a problem with too many firms, that had SLA?s concept introduced to them, but turned down their services. On the basis of this, following purpose of the report has been stated.Purpose: In this thesis we will study companies that have said no to the services of SLA.

Since companies have realised the importance of customer loyalty and since the service sector has gained higher significance in recent years, we found it interesting to study what leads to customer loyalty in service companies. The theories we have chosen to consider are customer loyalty, service quality, service guarantees, affinity marketing, loyalty programmes and customer clubs, the customer in focus and other factors that influences customer loyalty. To find out how service companies are working with cus- tomer loyalty, we have conducted a case study within three service companies. Our findings are that customer loyalty has a significant importance for the companies we studied. Quality and personnel were the factors we found had the greatest impact in service companies concerning customer loyalty.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The main purpose of this thesis is to investigate hospital librarians understanding of their professional role in working with children. Two different aspects of the professional role were focused on; professional knowledge and ethics. The following research questions were posed: - How do hospital librarians experience their professional role in working with children and young people? - What is regarded as professional knowledge content for hospital librarians in working with children and young people? - How do hospital librarians view ethical aspects in working with children and young people? The issues have been addressed through qualitative interviews with seven hospital librarians. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

The aim of this paper is to define and analyze how the teacher and parents communicate during a parent conference, to acquire knowledge about how the professional conversation can be used during a parent conference. Our study has focused on the teacher?s professional skills during the parent conference. Parent conference has traditional been a time for teachers to inform the parents about the classroom work. It has always been a one- way communication (Alfakir, 2004), but the curriculum stats that parents should have more influence and be a part of the school.

Title: The impact of service quality on customer loyalty - when a service changes from being free to become surcharged Authors: Carl Johan Olsson, Marcus Johansson and Victor Carlsson Supervisor: Hans LundbergCourse: Bachelor thesis in business administration, 15 Credits (15 ECTS) Keywords: Service quality, customer loyalty, price movementPurposeThe purpose of this essay is to increase the understanding if the perceived quality by the service users correlates with a future loyalty to a service when it cease from being free, to become charged.? Does the perceived quality of a service by the service users affect a future loyalty to a service, when it cease from being free, to become charged?MethodIn this essay we have chosen to implement a quantitative research method based on a survey. This choice was made in order to reach a sufficient large amount of service users and empirical data to answer our problem.ConclusionsAccording to the theory, customer satisfaction can be expressed through a comparison between customer?s expectations and the experience of using a service, and there are also positive correlations between service quality and customer satisfaction. Additionally, loyalty is based on service quality and customer satisfaction.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The purpose of this thesis is to examine the relationship between the elderly at a retirement home and their professional caretakers with focus on the perspective of the elderly. Chosen method, a qualitative interview analysis has been conducted to describe how the relationship affects the elderly in their everyday lives. The total amount of interviews were four. The relationship between the elderly and their professional caretakers has rarely been examined in previous research from an elder?s perspective.The results indicate that the elderly often are satisfied with the way the professional caretakers treat them.