The characteristic of services as an effort carried out in a "moment of truth" implies a risk for failures. This study sheds new light on how alternative offerings that customers are initially exposed to can affect satisfaction and loyalty in the service failure and recovery context. More specifically, two aspects of the initial offering are studied: promised general service quality and the presence of a promise about a specific product attribute. Based on a presentation of the main theoretical perspectives, hypotheses are formulated and a scenario-based experiment in a hotel setting is designed to explore these. The results indicate that a higher level of promised service quality can result in more positive evaluations of satisfaction and stronger word-of-mouth intentions than for a lower level of promised service quality.

AbstractIntense competition in the building industry has forced building companies to develop highly efficient and optimised building solutions. This project, with a loggia that works both as an extended living room and a glazed balcony offers a highly economic viable alternative to standard balconies. This alternative is likely to attract build master since the area of the loggia will be part of the apartment area, i.e. included in the area for rent..

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen.

This study focuses on the transfer between a product-oriented to a service-oriented perspective regarding marketing activities in companies due to the development of information technology. It illustrates how this very transfer has been, and can be, contemplated through the eyes of organizations working with marketing in a digital world on a daily basis. Technology has turned several industries - their price-setting, communication channels and supplying possiblities - upside-down. This turnpoint brings out a new way of observing and working with marketing. Therefore, we find it interesting to gain a better understanding of how actors within industries where the turnpoint is a fact observes marketing, and how this service perspective can be seen in their various organizations and daily.

Lupus is the result of an investigative project in illustration. In my degree-work I have investigated the different guises of the wolf, which I have thenillustrated visually combined with some portions of text. The result, presentedin the form of a book of 36 pages, is narrated in a poetic and free style with meas a personal author. The images of the book tell the story of both the wolf of fleshand blood, as well as the wolf as a symbol. My work is produced with the hope thatby talking about the wolf in a way other than the standard, new ways of regarding apresently endangered but valuable animal, can arise..

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Syfte: Att analysera hur Aftonbladet använde olika strategier och retoriska begrepp under rapporteringen av svininfluensan, samt hur mediers makt kan beskrivas utifrån Foucaults teori. Teori: Medieretorik, encoding/decoding, budskapsstrategier, diskursteori, diskursens makt Metod: Kritiskt granskande analyser i form av kritisk diskursanalys och kritisk retorikanalys. Resultat: Aftonbladet använder sig utav medvetna eller omedvetna strategier och retoriska begrepp för att sända ut ett visst budskap. Makten att kunna försöka påverka kan, enligt Foucaults teori, komma ifrån staten i första hand. Därför är användningen utav strategier och retoriska begrepp nödvändig för att bibehålla makten att kunna försöka påverka och övertyga läsarna..

This thesis is a systematic review of the Swedish healthcare and hospital-library?s authorities on the consumer health information. The goal is to evaluate the strengths and weaknesses that are inherited in two professions (medical and LiS) with two completely different perspectives on mediating information.The method used is a mix between conceptual analysis of the Swedish term ?patient information? and a Critical conceptual analysis, according to Fairclough, of published native theses and international professional journals.Conclusion of the thesis is that although the nursing and medical staff has the necessary medical expertise it does not, in many cases have either the time or skill to completely satisfy a patient or his/her next of kin´s information needs when exposed in a uneasy situation as when in need of treatment or help in any kind.The hospital librarian on the other hand does have the intermediating skills and most often the time to explain complex treatments or medical procedures, but the lack in medical or nursing expertise.In a perfect setting there is an inter-professional cooperation which brings a lot of positive results. The problem today is often to overcome the gap in awareness of one and other that exists in a modern Swedish hospital..

This study elucidates the perceptions of twelve people at an age between 35 and 50 years, on what influence intoxication and drunkenness in the bar environment. The purpose of this study is to create an understanding of the effect the intoxication has on the visitor in the bar environment and this is done through qualitative method interviews. The theoretical frame we use to analyse the empirical data, is divided in to four parts: set and setting, environment and its regions, social behaviour and genus perspective. The theoretical material, together with the empirical data in the form of the results of the interviews, forms the platform for this paper. It is on the basis of these results that our questions finally will be answered.

Coaching är ett verktyg som används för att ta någon annan från ett nutida läge till att nå ett framtida mål, utöka sina potentialer och utvecklas som person. Studiens syfte var att genom en kvalitativ ansats undersöka olika aspekter av coaching som resulterat i ett givande resultat för den enskilda individen. Syftet var även att undersöka vilka problem deltagarna stötte på i processen samt coachens roll. Åtta personer intervjuades och resultatet visar att de tyckte att coachingen resulterat i förbättrad självkänsla och självkännedom, ett förändrat tankesätt och en tydligare målbild. Relationen till coachen upplevdes betydande i form av stöd och feedback i processen.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

SammanfattningDenna rapport behandlar införandet av standardiserat arbete i produktionssystemet hos företaget Inission Munkfors AB. Arbetet har utförts i kursen Examensarbete för högskoleingenjörsexamen i maskinteknik (MSGC17), som ges vid Fakulteten för hälsa, natur & teknikvetenskap på Karlstads universitet.Företaget Inission Munkfors AB har som mål att från år 2012 till år 2017 kunna fördubbla omsättningen och halvera ledtiden, med samma personalstyrka som år 2012 (75st anställda). Detta kallar företaget "Inspirit 2x2 2017", och strategierna för att nå målen är att: skaffa fler och rätt kunder, ha en unikt bra leveransprecision och alla medarbetare ska vilja vara med. Detta ska uppnås genom att bl.a. tillämpa standardiserade arbetssätt, som är en av Toyotas 14 principer.Denna studie fokuserar på monteringsprocessen av ett specifikt elektronikskåp.

The aim of this paper is to compare subject headings by the authors of the work and those administrated by professional indexers. The empirical setting for the study lies within the sociological discipline. The questions asked are:? What overall similarities and differences between subject headings administrated by authors versus indexers can we find?? What qualitative advantages and disadvantages can we establish between subject headings generated by natural language versus controlled vocabularies?Subject headings in the Swedish national library catalogue Libris and in five Swedish universities platforms for academic publishing are studied and compared. Today it is praxis at Swedish universities that administration of subject headings is done by authors and not by professional indexers.