Service quality has become one of the key aspects among other factors that contribute to business growth and leading position in the business environment with mass competition. Service quality also plays a significant role in service sectors since due to its untouchable nature the features cannot be spelled out for consumers to directly make judgment before decisions are made.  In order for businesses to improve and maintain a better positioning in the competitive era, it is necessary to evaluate the performance of the services rendered to their customers. In recent times, service provider companies spend a great deal of time and money in configuring high quality services to satisfy their customers. Satisfied customers in most cases are likely to become loyal to companies. Customer satisfaction can be evaluated through an assessment of the quality of service delivered by the service provider to their customers and the level of service quality can also be measured considering customers‟ expectations and perceptions.  Purpose: This study is aimed to apply the SERVQUAL instrument in assessing patients (students of Umea University) perceptions of service quality and the level of satisfaction obtained from the services rendered by the Norrlands Universitets sjukhuset. Method: The convenience sampling technique was used to obtain data from the chosen population to enable an evaluation of perceptions of service quality at the Norrlands Universitets Sjukhuset. Findings and Conclusion: The factor analysis was used to analyze finding and test validity. Meanwhile the Cronbach Alpha enabled the determination of internal consistency and reliability. The gap score between perceptions and expectations was also deliberated. Results show that items from the same dimensions fall under more than one component. Although the other dimensions had a single factor, items from one dimension are not regrouped under the same factor but are affected by the different factors except for the Empathy dimension that was grouped correctly, but Empathy dimension alone is not sufficient to determine the extent of validity of the instrument applied. In this study the overall reliability coefficient is 0,933 more than 0.9 being the standard coefficient indicating an acceptable level of internal consistency. In conclusion patients from a chosen sample size of 201 students at the NUS expressed higher expectations than what they perceived in four dimensions and expressed satisfaction in one dimension. Result shows that in all the dimensions customers‟ expectations were higher than perceptions except the dimension of tangibility score implying that although people expect quite much from the hospital they expressed a satisfactory level on the Tangibility dimension (physical facilities, equipment and appearance of personnel). This study contributes to the already prevailing knowledge and studies that have explored both the concept of service quality and customer satisfaction in the health care service sector with the help of the SERVQUAL instrument. The empirical results from this study can also help in guiding managerial operations in the health care service sectors.

[pt] A disciplina Psicologia da Educação se apresenta como parte importante da profissionalização docente, apesar de, muitas vezes, ser desconsiderada nos cursos de formação. Diante disso, nesta tese, buscamos investigar a influência dessa disciplina na formação de professores. Verificamos as expectativas e percepções dos licenciandos, licenciados e professores de Psicologia da Educação. Para o desenvolvimento da pesquisa, contamos com a participação de 159 alunos licenciandos e bolsistas do PIBID de uma universidade pública de Minas Gerais. Participaram também quatro alunas egressas da universidade, ex-participantes do PIBID, e sete professoras de Psicologia da Educação da mesma universidade. Procedemos a uma pesquisa do tipo quanti-qualitativa; aplicamos questionários, coordenamos uma roda de conversa e fizemos um estudo dos documentos curriculares da universidade. Com relação aos documentos, os dados demonstraram pouca carga horária destinada à disciplina na maior parte dos cursos e uma localização na estrutura curricular que oblitera uma articulação mais contundente com as outras disciplinas dos cursos, principalmente as que tratam da formação do professor. Das quatro integrantes da roda de conversa, três deixaram demarcada, em suas falas, a importância de tudo que estudaram na disciplina. Elas dizem que os tópicos estudados, que fizeram parte de seus percursos formativos, foram de grande valia na consolidação de suas práticas, assim, também, rememoraram como se reportam na prática a esses conhecimentos, trazendo os conteúdos estudados no auxilio e orientação em cada fase do desenvolvimento de suas crianças. O ensino promovido parecia priorizar algumas teorias e técnicas de ensino, sendo elas justificadas por estarem em consonância com as necessidades dos alunos e com suas expectativas em relação à disciplina. Verificamos uma porcentagem alta de técnicas/métodos tradicionais utilizados, ainda que, para as professoras, os conteúdos fossem abordados de forma satisfatória. Vimos que os alunos das licenciaturas, ao ingressarem nos cursos de formação, tinham expectativas positivas com relação à disciplina de Psicologia da Educação, desejavam cursá-la e acreditavam ser ela essencial para sua formação. Além disso, eles tinham boas lembranças das práticas elaboradas por seus professores em sala de aula, mesmo percebendo as técnicas utilizadas como conservadoras e tradicionais. Os participantes identificaram um diálogo entre a disciplina Psicologia da Educação e outras áreas específicas da formação e foram categóricos quando disseram que a disciplina complementa as demais, mas demonstraram insatisfação com relação aos meios pelos quais o diálogo acontece, argumentando faltar estabelecer um diálogo maior entre teoria e prática, uma vez que somente metade deles disse se sentir preparada para lidar com a realidade do cotidiano escolar. / [en] The study of Educational Psychology is an important part of teacher professionalization, even though it is not considered as part of teacher training. Therefore, we investigate the influence of the discipline on teacher training and the expectations and perceptions of the graduates. The participants of our research were 159 graduates and PIBID scholarship students from a public university in Minas Gerais. We also had the participation of four students – former participants of the PIBID – from the university, as well as seven professors of Educational Psychology from the same university, and we conducted a quantitative-qualitative research. Our methodology included questionnaires, a conversation with some alumni students, and a study of the curricular documents of the university. Regarding the documents, the data revealed limited allocation time for Educational Psychology in most teacher training courses. Also, its role in the curricular structure seemed to obliterate a stronger articulation with other courses, especially those that deal with teacher training. The participating professors affirmed that the role assigned to the discipline was to train teachers, with special attention to the processes of human development and learning, and they showed concern with articulating the contents taught, having as a parameter the age group with which their students would work in the future. The teaching practices seemed to prioritize some theories and teaching techniques, based on the needs of students and their expectations regarding the subject. We verified the presence of a high percentage of traditional techniques/methods used, and, for the teachers, the contents were approached in a satisfactory way. We saw that undergraduate teaching students, upon their training courses, had positive expectations regarding the discipline of Educational Psychology, wished to take it, as well as believed it to be essential for their education. They manifested positive perceptions in relation to the Educational Psychology classes, considering them a positive addition to their coursework, and ways of eliciting good memories of the practices elaborated by their professors in the classroom, even while at the same time perceiving the techniques used as conservative and traditional. Participants identified a dialogue between the discipline of Educational Psychology and other areas, specific to their degree, and were categorical in saying that the discipline complements the others. However, they showed dissatisfaction in relation to the means by which dialogue takes place, attributing it to a lack of dialogue between theory and practice, because only half of them claimed to feel prepared to deal with the reality of everyday school life.

Examensarbete, civilekonomprogrammet inriktning Controller, Ekonomihögskolan vid Linnéuniversitetet, Växjö.  Kurskod 4FE18E, 30hp, VT2019   Författare: Mikael Bergström och Louise Samuelsson Handledare: Elin Funck   Titel: Controllerns roll - från generalisering till nyansering   Bakgrund: I takt med att företagen och dess ekonomistyrning utvecklats sägs controllerrollen gått från att vara en beancounter till en affärsinriktad business partner. Det finns dock en oenighet i hur, och hur långt, utvecklingen skett och argument har förts fram att det fullständiga skiftet inte materialiserats utan att det istället är en hybridiserad roll som syns. Trots att det öppnats upp för att det är en heterogen roll har det linjära tänket kring rollens utveckling lett till generaliseringar och otydligheter i hur rollen beskrivs.   Syfte: Syftet med denna studie är att identifiera olika faktorer som påverkar rollen för controllers samt förklara hur dessa faktorer påverkar controllers i olika riktningar och mot olika roller. Ambitionen och det övergripande syftet är därmed att generera en djupgående kunskap och förståelse samt att nyansera bilden av controllerrollen.   Metod: Studien centrerar kring en kvalitativ intervjustudie av studieobjektet controllers. Semistrukturerade intervjuer har genomförts med controllers på tre stora företag inom den tillverkande sektorn för att ge en relevant bredd till det empiriska materialet.   Slutsatser: Ett bidrag ges till teorin dels genom resultatet som visar att det är en hybridiserad roll som återfinns men också genom att olika faktorer som påverkar rollen har identifierats samt diskuterats och använts för att nyansera och urskilja olika inriktningar av rollen utifrån vilken nivå eller position controllern jobbar på. Förväntningar och uppfattningar ses påverka genom att möjliggöra och öppna upp för en bred och inkluderande roll och erfarenhet ses påverka arbets- och förhållningssättet till att bli mer aktivt och med ett förändrat analytiskt tillvägagångssätt. I och med att mönster har kunnat urskiljas vad gäller arbetsuppgifter och handlingar samt vad som är viktig kunskap, kompetens och egenskaper i förhållande till den organisatoriska positionen ses dessa i kombination påverka rollen i olika riktningar. Alla positioner och nivåer ses innehålla drag av rollbeskrivningen analytiker. Ledningsnivån samt positionen finance ses också påverkas åt coach, positionerna RnD, logistik och produktion påverkar åt pedagog och positionen redovisning åt kamrer. Sist ses arbete på den operativa nivån påverka rollen åt såväl pedagog som kamrer. / Degree Project in Controlling, The Business Administration and Economics Programme. School of Business and Economics at Linnaeus university, Växjö. Course code 4FE18E, 30 credits. Spring semester 2019   Authors: Mikael Bergström and Louise Samuelsson Supervisor: Elin Funck   Title: The controller role - from generalization to nuance   Background: As the companies and their management accounting has developed, the controller role is said to have gone from that of a beancounter towards a business oriented business partner. However, there is a disagreement in how, and how far, the development has gone and arguments has been made that the complete transition has not materialized, and that the role can rather be seen as a hybrid. Despite the fact that the theoretical framework has opened up for a heterogenous role, the linear thinking in regards to the development of the role has led to generalisations and ambiguity in how the role is described.   Purpose: The purpose of this study is to identify different factors that affect the roles for controllers, as well as explaining how these factors affect controllers in various directions and towards various roles. The ambition along with the general purpose is therefore to generate a deeper knowledge and understanding as well as painting a more nuanced picture of controllers and their different roles in a company.   Method: The thesis is centered around a qualitative interview study of controllers as a professional group. Semi-structured interviews have been performed with controllers from three large manufacturing companies in order to provide a relevant depth and width for the empirical material.      Conclusions: A contribution is made to the theoretical framework, in part through the result of the thesis that conclude a hybridization of the role. The second contribution is that various factors that affect the role have been identified as well as discussed and utilized in order to distinguish different directions of the role pending on what level or in which position the controller is active. Expectations and opinions are seen to affect and open up for a broad and including role, while experience affect how controllers work as well as their analytical approach in different assignments. Patterns have emerged in regard to assignments, actions, important attributes and competencies that, combined with the organizational aspect, is seen to push the role in different directions. In accordance with this, all positions and levels include the role of analyst to some degree. Additionally, the managerial level as well as the position of finance show signs that point to a coach-role, the positions of RnD, logistics and production include an educator-perspective, and the position of accounting connect to the role of a chamberlain. Lastly, the operational level show signs of pushing the role towards that of both an educator and a chamberlain.

This thesis examines the measurement, applications and properties of consumer inflation expectations in the context of eight European Union countries: France, Germany, the UK, Spain, Italy, Belgium, the Netherlands and Sweden. The data proceed mainly from the European Commission's Consumer Survey and are qualitative in nature, therefore requiring quantification prior to use. This study first seeks to determine the optimal quantification methodology among a set of approaches spanning three traditions, associated with Carlson-Parkin (1975), Pesaran (1984) and Seitz (1988). The success of a quantification methodology is assessed on the basis of its ability to match quantitative expectations data and on its behaviour in an important economic application, namely the modelling of wages for our sample countries. The wage equation developed here draws on the theoretical background of the staggered contracts and the wage bargaining literature, and controls carefully for inflation expectations and institutional variables. The Carlson-Parkin variation proposed in Curto Millet (2004) was found to be the most satisfactory. This being established, the wage equations are used to test the hypothesis that the advent of EMU generated an increase in labour market flexibility, which would be reflected in structural breaks. The hypothesis is essentially rejected. Finally, the properties of inflation expectations and perceptions themselves are examined, especially in the context of EMU. Both the rational expectations and rational perceptions hypotheses are rejected. Popular expectations mechanisms, such as the "rule-of-thumb" model or Akerlof et al.'s (2000) "near-rationality hypothesis" are similarly unsupported. On the other hand, evidence is found for the transmission of expert forecasts to consumer expectations in the case of the UK, as in Carroll's (2003) model. The distribution of consumer expectations and perceptions is also considered, showing a tendency for gradual (as in Mankiw and Reis, 2002) but non-rational adjustment. Expectations formation is further shown to have important qualitative features.