Tidigare forskning har uppmärksammat en rad olika aspekter, delar och karaktärsdrag hos en Key Account Manager. En Key Account Manager är en nyckelspelare i jakten på att hantera och utveckla goda relationer till företagets kunder, och vars arbete kan vara en bidragande faktor till den egna organisationens framtidsutsikter. Trots detta, är studier gällande hur en Key Account Manager arbetar ännu begränsad. Uppsatsen syftar därmed till att undersöka hur arbetsprocessen ser ut för en Key Account Manager verksam inom industribolag. Med en kvalitativ metodansats, innehållandes åtta stycken semistrukturerade intervjuer identifierar studien att en Key Account Managers arbetsprocess inom ett industribolag består av fem stycken huvudsakliga aktiviteter som löper parallellt med varandra, vilka är Intern koordination och samordning, Externa möten och representation, Uppnå uppsatta KPI, Analyser och rapporter samt Interna möten, som noggrant har analyserats fram.

The standard view in epistemology is that propositional knowledge entails belief. Positive arguments are seldom given for this entailment thesis, however; instead, its truth is typically assumed. Against the entailment thesis, Myers-Schulz and Schwitzgebel (Noûs, forthcoming) report that a non-trivial percentage of people think that there can be propositional knowledge without belief. In this paper, we add further fuel to the fire, presenting the results of four new studies. Based on our results, we argue that the entailment thesis does not deserve the default status that it is typically granted. We conclude by considering the alternative account of knowledge that Myers-Schulz and Schwitzgebel propose to explain their results, arguing that it does not explain ours. In its place we offer a different explanation of both sets of findings-the conviction account, according to which belief, but not knowledge, requires mental assent.

The standard view in epistemology is that propositional knowledge entails belief. Positive arguments are seldom given for this entailment thesis, however; instead, its truth is typically assumed. Against the entailment thesis, Myers-Schulz and Schwitzgebel (Noûs, forthcoming) report that a non-trivial percentage of people think that there can be propositional knowledge without belief. In this paper, we add further fuel to the fire, presenting the results of four new studies. Based on our results, we argue that the entailment thesis does not deserve the default status that it is typically granted. We conclude by considering the alternative account of knowledge that Myers-Schulz and Schwitzgebel propose to explain their results, arguing that it does not explain ours. In its place we offer a different explanation of both sets of findings-the conviction account, according to which belief, but not knowledge, requires mental assent.

Titel: Investera i dina kunder med hjälp av Key Account Management Bakgrund: För företag på dagens högt konkurrerande och ständigt föränderliga marknad krävs en väl strukturerad planläggning och nya metoder för långsiktig överlevnad. Den traditionella marknadsföringen flyttar fokus och introducerar Key Account Management utifrån det faktum att kundfokus och relationsmarknadsföring blivit allt viktigare, inte minst på den industriella marknaden. Key Account Management utgör leverantörsföretagets aktiviteter för att identifiera och analysera deras nyckelkunder, välja lämpliga strategier och utveckla operationell förmåga att bygga, vidareutveckla och underhålla lönsamma och långsiktiga relationer med dem. Konceptet handlar om att utveckla relationer, skapa förtroende och kunskap om kunden och att använda kunskapen för att leverera värde. Syfte: Syftet med denna studie är att genom en operationalisering av teori utforma en analysmodell vilken genom test-analyser hos valda fallföretag ämnar besvara vilket värde, uppdelat i för- och nackdelar, som skapas för det säljande företaget till följd av Key Account Management. Genomförande: Denna studies syfte och frågeställningar kommer att besvaras genom en kvalitativ forskningsmetod bestående av intervjuer hos de tre valda fallföretagen; Gunnar Dafgård AB, Findus Sverige AB och Orkla Foods Sverige AB. Studien kommer att belysa värdeskapande till följd av Key Account Management med fokus på det säljande företaget. Slutsats: Det värde som, enligt litteraturen och intervjuer med de tre fallföretagen, skapas för det säljande företaget till följd av Key Account Management har redovisats utifrån de för- och nackdelar det kan medföra. De främsta fördelarna med KAM som analyserats fram är förbättrade relationer och förbättrad kommunikation samt starkare integration med kunderna, ökad kundnöjdhet, bättre kundservice, bättre lojalitet, långsiktiga relationer, ökad absolut försäljning, ökad vinst och marknadsandel, tillväxt, riskminskning och minskade kostnader, information kring kundernas marknadssituation och trender på marknaden samt en djupare relation som blir svårare att bryta för bägge parter vilket skapar en konkurrensfördel för leverantören. De potentiella problem och nackdelar som uppstår till följd av KAM utgörs av ett framförallt ökat beroende till nyckelkunderna och att företaget går miste om nya möjligheter då det lägger fokus på existerande nyckelkunder framför att leta efter nya kunder, att det är tidskrävande och kräver mycket personal, att det uppstår en organisatorisk komplexitet och att interna konflikter kan uppstå samt att kunden får en ökad makt över leverantören. Nyckelord: Key Account Management, KAM, Account Management, Nyckelkundsbearbetning, Relationsmarknadsföring, Marknadsföring, Kundrelationer, Kommunikation, Business to business relations / Title: Invest in your customers by using Key Account Management Background: For companies in today’s highly competitive and ever-changing market demand a well structured planning and new approaches to long-term survival is required.  Traditional marketing moves its focus, introducing Key Account Management from the fact that customer focus and relationship marketing has become increasingly important, especially in the industrial market. Key Account Management represents the supplier companies’ activities to identify and analyze their key accounts, select appropriate strategies and develop operational ability to build, develop and maintain profitable and long-term relationships with them. The concept lies in developing relationships; build trust and customer knowledge and using that knowledge to deliver value. Purpose: The purpose of this study is, that through an operationalization of theory, design an analytical model by which test-analysis of selected case companies intend to respond to the value creation, divided into pros and cons, for the supplier companies as a result of Key Account Management. Procedure: The studies purpose and questions will be answered through a qualitative research consisting of interviews with the three selected case companies; Gunnar Dafgård AB, Findus Sweden AB and Orkla Foods Sweden AB. The study will highlight the value creation due to Key Account Management focusing on the supplier company. Conclusion: The value that, according to the literature and interviews with the three case companies, creates for the supplier company as a result of Key Account Management has been presented based on the advantages and disadvantages it can cause. The main benefits of Key Account Management analyzed forward is improved relationships and improved communication and stronger interaction with customers, increased customer satisfaction, better customer service, improved loyalty, long-term relationships, increased absolute sales, increased profits and market share, growth, risk reduction and cost reduction, information about the customers market situation and trends on the market as well as a deeper relationship that becomes more difficult to break for both parts which creates a competitive advantage for the supplier. The potential problems and disadvantages caused by Key Account Management consist of an increased dependence on Key Accounts and the loss of new opportunities as a fall out for focusing on existing customers rather than to look for new potential customers, it is time consuming and requires a lof of staff, the emergence of organizational complexity and internal conflicts may arise. The customer may also gain an increased power over the supplier.  Keywords: Key Account Management, KAM, key account management, Account Management, Relationship Marketing, Marketing, Customer Relations, Business to business relations

El present treball de recerca té el propòsit de mostrar els orígens de la funció de direcció i gestió de comptes, una especialitat professional característica de les agències de publicitat modernes, que tenen els seus inicis en l’últim terç del segle XIX. Per aquest motiu, s’indaga en les principals circumstàncies contextuals que van propiciar el naixement de la publicitat moderna i de les agències de publicitat, i s’exposa de quina manera van afavorir l’evolució d’aquestes companyies, l’aparició de l’especialització professional i, conseqüentment, de diferents perfils professionals. A finals del segle XIX, les agències de publicitat ja mostren una organització interna complexa i ofereixen diversos serveis publicitaris. El treball incideix especialment en les relacions i la dinàmica professional que s’estableix entre els anunciants, les agències i els mitjans, en el període d’estudi indicat, a objecte de mostrar com es va forjar la figura del professional de comptes. Així mateix, la tesi contempla com el desenvolupament de la publicitat moderna i la professionalització de les agències –en gran part afavorit per les necessitats d’extensió i intensificació de la distribució per part dels anunciants i, conseqüentment, per les seves noves necessitats de comunicació - es produeix en un context on ja trobem nombrosos exemples d’una nova mentalitat i forma de gestionar els negocis i on també es comença a veure la presència del màrqueting. A finals del segle XIX, ja es constata la presència d’uns especialistes que assumeixen gran part de les funcions pròpies dels professionals de comptes. A la dècada de 1910, i començaments dels anys 20, aquesta figura professional ja està definida i formalitzada i la seva presència es constata en algunes agències, en què, a més, ocupa una posició preferent en la seva estructura organitzativa. / El presente trabajo de investigación tiene el propósito de mostrar los orígenes de la función de dirección y gestión de cuentas, una especialidad profesional característica de las agencias de publicidad modernas, que tienen su origen en el último tercio del siglo XIX. Para ello, se indaga en las principales circunstancias contextuales que propiciaron el surgimiento de la publicidad moderna y de las agencias de publicidad y se expone de qué modo favorecieron la evolución de estas compañías, la aparición de la especialización profesional y, consecuentemente, de distintos perfiles profesionales. A finales del siglo XIX las agencias de publicidad ya muestran una organización interna compleja y ofrecen diversos servicios publicitarios. El trabajo hace una especial incidencia en las relaciones y dinámica profesional que se establece entre los anunciantes, las agencias y los medios, en el periodo de estudio indicado, con objeto de mostrar cómo se fue forjando la figura del profesional de cuentas. Asimismo, la tesis contempla cómo el avance de la publicidad moderna y la profesionalización de las agencias -en gran parte propiciado por las necesidades de extensión e intensificación de la distribución por parte de los anunciantes y, consecuentemente, por las nuevas necesidades de comunicación de éstos- se produjo en un contexto donde ya hay numerosas muestras de una nueva mentalidad y forma de gestionar los negocios y en el que se empieza a vislumbrar la presencia del marketing. A finales del siglo XIX ya se constata la presencia de unos especialistas que asumen gran parte de las funciones propias de los profesionales de cuentas. En la década de 1910 y principios de los años 20, esta figura profesional ya está definida y formalizada y su presencia se constata en diversas agencias, en las que, además, ocupa una posición preferente en su estructura organizativa. / The purpose of this research work is to show the origins of the function of account management and administration, a characteristic professional specialisation of modern advertising agencies which arose in the last third of the 19th century. To do this, an examination is made of the main features of the context that gave rise to the emergence of modern advertising and advertising agencies, and a description is given of the way they favoured the evolution of these companies, the appearance of professional specialisation and, consequently, of different professional profiles. By the end of the 19th century advertising agencies already had a complex internal organisation and provided a variety of advertising services. This work focuses especially on the relationships and professional dynamics that developed among advertisers, agencies and the media in the period under study in order to show how the role of the accounts professional was gradually shaped. The thesis also looks at how the progress of modern advertising and the professionalization of the agencies –in large part brought about by the advertisers’ need to expand and intensify their distribution and, consequently, by their new communication needs- took place in a context in which there already existed numerous examples of a new mentality and way of managing business, and in which marketing was starting to make its appearance. By the late 19th century the presence of specialists performing a large part of the functions typical of accounts professionals was already evident. By the 1910s and early 20s this professional role was already well-defined and formalised, and present in various agencies, in whose organisational structure, moreover, it occupied a prominent position.

<p>The purpose of this thesis was to from a Swedish perspective investigate the fantastic growth rates of Estonia and Latvia and why it became such a massive collapse when the world economy was slowing down.</p><p>To build a theoretical foundation for the investigation several international macroeconomic theories such as the Mundell-Flemming model, the fundamental national income equilibrium, and international parity relations were used.</p><p>The empirical section shows that Estonia and Latvia have based much of their growth on imports from their Baltic and especially their Nordic neighbours. At the same time they have been highly dependent on continuously growing Nordic stock markets and high risk appetite from investors to be able to keep the fabulous growth figures.</p><p>The conclusions drawn are that it has been possible for Estonia and Latvia to grow at fast rates, by running large current accounts deficits, as long as the world was in a boom. But when the world economy is slowing down they are now forced into the very painful process of re-establishing a more balanced current account.</p>

Resume: A comparison of current and deposit account contract The original purpose of the diploma thesis " A comparison of current and deposit account contract" had been to describe and analyse the existing legislation of the Current Account Contract and the Deposit Account Contract regulated by Act No. 513/1991 Coll., the Commercial Code, as amended by subsequent legislation, further to compare them and to draw the appropriate legal conclusions out of this comparison. With respect to the development of legal control, in particular due to passing the Act No. 284/2009 Coll., on payment system, as amended by subsequent legislation, and the Act No. 89/2012 Coll., the Civil Code, it was necessary to modify the meaning of this thesis in the way to reflect new statutory regulation resulting out of the above, while respecting existing regulations. The aim of the thesis thus became a description, analysis and comparison of the Current Account and Deposit Account Contract and a description and analysis of the Contract for Payment Services, all of above covered by the description and subsequent comparison with the Account Contract. The thesis is conceived primarily to comparison of the above-mentioned statutory regulations with the fact that some of the more significant and at the same time problematic legal issues...

The diploma thesis examines the effective legislation governing the bank account (or "accout"), which undergone some changes due to the recodification of the Czech private law. In addition to the actual examination of the accout legislation, it aims to highlight the most important changes adopted in connection with entering of the new Czech Civil Code into force and draw attention to the legal provisions, in respect of which some differing opinions regarding their interpretation could be met. The methods of systematic analysis and comparation were used. The first chapter sets out the relevant legislation, a new systhematics of accounts used by the laws and also the transitional provisions. Furthermore, the definition of the term "bank account" and some related issues are contained. The following chapter deals with the general provisions on account, namely account agreement, disposition with the account, disposing of the funds in the account, account management, crediting of interest and finally the consequences of the death of the account holder and termination of contractual obligations from the account agreement. At the end of the chapter differences for the accout set up for more than one person are summarized. The next chapter deals with the Payment account and respective legislation contained...

The aim of my master`s thesis was to approach the issue of working hours as one of the most important working conditions, and its special arrangements known as flexible working hours account. The basis of working hours is contained the Labour Code 262/2006. Working hours are often decisive factor for selecting employment. Mothers welcome the opportunity to negotiate a shorter working time. They can properly take care of their children as well as go to work. Today is very popular flexible working hours. The thesis is devoted to working hours, both at an international and European level. These regulations have a considerable influence on the Czech regulation of working time. ILO conventions have priority over the Czech law. From the 1st May 2004 is the Czech Republic member of the European Union and it implies an obligation to bring Czech legal regulation into conformity with European Union regulation. For regulation of working hours are important judgements of the European Court of Justice. The most important judgements are mentioned in the thesis (e.g. Jaeger, SIMAP). These judgements had big influence on definitions of working hours in Labour Codes of the Member States. Czech Labour Code respects these decisions as well as the Council Directive 2003/88/EC on some aspects of organization of the...

This thesis is focused on allowance organizations and their specifics in financing and accounting. The dissertation also contains comparison of bank accounts for non-profit organizations.