A sociedade brasileira apresenta um processo de desenvolvimento desencadeado pela democratização na década de 90. Esse processo tem um fator de inclusão social que resultou no nascimento de uma classe C ávida por consumo de produtos e de serviços, dentre os quais está o acesso à energia elétrica com qualidade e com disponibilidade. Contudo, a sociedade não é homogênea e a estratificação econômica em classes não é suficiente para tratar e definir comportamentos. Essa diversidade afeta a operação de empresas distribuidoras de energia, as quais enfrentam a questão de inclusão de clientes, até então informais, e questões de altas perdas não técnicas provenientes, por um lado, de uma grande parcela de clientes informais e, de outro, de uma cultura de não pagamento, o que eleva essas perdas a patamares superiores a 50%. E, novamente, tais perdas são distribuídas de forma desigual no país, ou seja, empresas concessionárias têm que lidar com clientes de diferentes perfis e comportamentos além de operar em cidades com diferentes estágios de desenvolvimento. A contribuição deste estudo é mostrar a possibilidade de usar projetos de inclusão digital para melhorar os resultados de eficiência energética ao criar ações focadas no empoderamento de clientes através de educação e de geração de renda. Os testes experimentais revelaram que existe um grande potencial para integrar ações sociais a atividades técnicas desses programas. Tal potencial deve ser exercido na nova classe social em ascensão, que necessita de empoderamento e de integração social para quebrar definitivamente a cultura de não pagamento e culturas não integradas aos conceitos de uma sociedade democrática baseada em conceitos de direitos e deveres. A inclusão de clientes informais é fundamental para diminuir a parcela de perdas não técnicas, e o desafio é duplo, pois não basta incluí-los; deve-se mantê-los como clientes adimplentes e com relações comerciais regulares. Este trabalho apresenta a experiência do CDI, o Comitê para Democratização da Informática, no Projeto de Eficiência Energética da Light na cidade do Rio de Janeiro. / The Brazilian society has a development process unleashed by democratization in the 90\'s This process has social inclusion as factor that led to the birth of a medium class that is eager to purchase products and services, which include access to electric energy with quality and availability. However, the society is not homogeneous and economic stratification into classes is not enough to address and define behaviors. This diversity affects the electricity distribution operations by companies, which are facing issues related to the inclusion of new clients, who, until then, are informal, and issues concerning high non-technical losses, firstly, because of a large number of informal clients and, secondly, because of a non-payment culture that elevates these losses at levels higher than 50%. These losses are distributed unevenly in the country, that is, the utilities have to deal with customers of different profiles and different behaviors as well as to operate in cities with different stages of development. The contribution of this study is to show the use projects of digital inclusion to increase the results of the energy efficiency programs to create actions focused on empowering customers integrating education and income generation. Experimental tests have shown that there is a great potential to integrate social actions with technical activities of these programs, and this potential should be exercised in the new class, rising to empowerment and social integration to break definitively cultures of non-payment and culture that is not integrated with the concepts of a democratic society based on concepts of rights and duties. The inclusion of informal clients is fundamental to reduce part of non-technical losses, and the challenge is twofold, once it is not only necessary to include them; they should be kept as customers in non-default situation and regular commercial relations. This paper presents the experience of the CDI Change trough Digital Inclusion in the Project of Energy Efficiency of Light Energy Company in the city of Rio de Janeiro.

Background: It is argued that most of the new product do not fail in the end but it fails in the beginning of the innovation. Managing front end of NPD, is the most important and difficult challenges facing the innovation managers. Effectively promoting front end activities can contribute directly to the success of the new product. So, integrating market-based partners (suppliers and customers) in the front-end phase enhances the quantity and quality of ideas. Problem discussion: Authors have suggested the involvement of market-based partners as early as possible in the NPD process will reduce the fuzziness in front end phase. The collaboration process with market-based partners implies that combining the idiosyncratic resources in unique ways, firms would relish greater innovation success. But this process of integration or collaboration with market-based partners are not that easy as it entails different appropriation and coordination concerns. Majority of the literature is concentrated on integrating market-based partners in the back-end activities of NPD, leaving a bit of void in the front-end phase of NPD. Method: The methodological choice of this thesis follows an exploratory study to seek new insights into an existing subject. The thesis is a following a deductive approach and is qualitative in the research choice. Purpose: To provide insights on integrating market-based partners in the front-end phase of new product development where the information is scattered around. This thesis identifies a structure that facilitates the integration of market-based partners in the fuzzy front end of NPD to mitigate the appropriation concerns and challenges.

AbstractCourse: 4FE02E, Graduation WorkLinnaeus University, School of Business and Economics, June, 3, 2013.Level: MasterAuthors: Elizabeth Atem TabetandoSupervisor: DR Anders PehrssonExaminer: DR Sarah PhilipsonTitle: Micro Environmental Factors’ Influence on the International Marketing Strategy of Swedish Companies in Norway.Background: Author is interested in studying how micro environmental factors affect international marketing strategy of Swedish companies in Norway.Purpose: The purpose of the study is to investigate customers’ and competitors’ influence on value adding activities of Swedish companies in Norway.Research questions: RQ: What influence do customers and competitors play in value-adding activity of a firm in a foreign market?Research Method: Empirical findings through live and internet-based interviews with top managers of three companies.Findings: The findings contribute to the understanding of theoretical principles that explained how firms face more intense customer service and competitors’ pressures than before. The organization’s response can have the potential either to restore customer satisfaction and reinforce loyalty in order to compete successfully or inflict more lasting damage on the organization’s image. It shows that customers always evaluate service encounters’ outcome, procedure, and interaction. This provides managers with useful information on how important these complexities are for value-adding in foreign markets.Conclusion: A firm’s cooperation with customers in product, production operations and customer services has a positive influence on product development, product quality and growth of the business. A firm that response to competitors’ has a competitive advantage. / <p>no</p> / .

As many buying decision are made in retail stores, it is interesting to investigate which factors, such as noise, lighting, music, colour, layout or visual communication have a significant influence on customers’ behaviour in a supermarket. Since only a few studies have been conducted among customers in Sweden, this paper examined their behaviour in the supermarket. The purpose of this study was to examine the role of the various environmental factors in the supermarket as well as how the perceived servicescape influences customers’ behaviour in the store. The research approach used was that of a single case study, based on survey instrument (personal interviews and electronic collection) in order to collect data on facets in regards to the perceived servicescape and customers’ behaviour in the supermarket. A supermarket chain – the ICA group, precisely ICA MAXI in Jönköping was used for this purpose. The collected data was analysed with the means of factor analysis and multiple regression methods in order to obtain factors that can influence customers’ behaviour in the supermarket. The conducted study showed that lighting, noise, colours, signs and symbols as well as space/function conditions such as layout and equipment are the factors that create emotionally pleasant environment in the supermarket. Thus, these factors influence customers’ moods, attitudes or certain beliefs about the supermarket. Moreover, customers may feel happier, more satisfied or relaxed in the supermarket, which lead to arousal – stimulation or excitement. Furthermore, the environmental factors explain the approach behaviour such as exploring the supermarket, spending more time on browsing the products which, consequently, refer to an increased number of items bought.

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. Metod/Empiri: Empirin består i grunden av ett praktikfall i form av ett avtal, rörande ett bostadsprojekt som löper över två år. Tre byggbolag; NCC, PEAB samt Skanska har genom e-post- och telefonintervjuer fått resonera kring hur uppdraget i praktikfallet redovisas med nuvarande standarder för intäktsredovisning. Avslutningsvis har IASB:s föreslagna standard ‖Revenue from Contracts with Customers‖ även applicerats på uppdraget i praktikfallet.     Slutsatser: Tillämpningen i praktikfallet av ‖Revenue from Contracts with Customers‖ visade att den nya standarden medför ett ökat behov av bedömningar i intäktsredovisningen. Fler bedömningar kan innebära en större osäkerhet för både redovisare och användare men den nya standarden möjliggjorde även en mer nyanserad intäktsredovisning som visar den ekonomiska verkligheten på ett mer realistiskt sätt än nuvarande redovisning.   Syfte: Syftet med föreliggande uppsats är att genom ett konstruerat praktikfall analysera hur intäktsredovisningen i tre byggbolag påverkas vid tillämpningen av IASB:s ‖Revenue from Contracts with Customers‖. Studiens vidare bidrag ligger i att genom praktikfallet öka kunskapen om hur IASB:s nya föreslagna standard påverkar användbarheten i byggbolagens redovisningsinformation.

This Master thesis was written in collaboration with the Kalmar-based consulting company Sederkvist Kommunikation. The purpose was to explore the market potential for Sederkvist Kommunikations new software Bellman Marketing. Based on these results a launch plan was created and advoice were given to Sederkvist Kommunikation as to how their new administrative tool could be introduced on the market. Data were collected through semi-structured telephone interviews. The population was Swedish so called Gazelle-companies (growth-companies listed yearly by the business newspaper Dagens Industri) and totally 27 units were examined. Analysis indicated that there was a relatively large market potential for Bellman Marketing among Swedish fast-growing companies. The market does however not perceive a need for the software at this point, thus this need has to be pointed out first by Sederkvist Kommunikation. By effective market segmentation and with messages suited for target customers, the launch of Bellman Marketing can be successful.

Syftet med studien är att undersöka vilka faktorer som kunden anser påverkar och avgör valet av researrangör samt jämföra detta med researrangörernas egen syn. En avgränsning har gjorts till två researrangörer, Ving och Fritidsresor samt till privatturism. Studiens disposition består av ett inledande kapitel i form av introduktion där bakgrund, syfte och frågeställningar presenteras följt av en avgränsning. Vidare presenteras studiens teoretiska grund som följs av det metodologiska tillvägagångssättet. Det fjärde kapitlet består av den insamlade empirin och uppsatsen avslutas med analys och slutsatser som baseras på de ovannämnda kapitlen. Studien undersöks utifrån fyra teorier vilka belyser konsumentbeteende, köpprocess, kundtillfredsställelse och eventuella gap mellan kundernas samt företagens uppfattning. Dessa teorier ligger till grund för studiens diskussion och slutsats. Det teoretiska materialet baseras på vetenskapliga artiklar och litteratur inom ämnet. En metodtriangulering har tillämpats i studien där kvantitativ och kvalitativ metod i form av enkätundersökningar och intervjuer utgör grunden för det material som presenteras i empirin. Då studien analyserar och jämför researrangörernas syn med kundens syn har en komparativ design tillämpats. Resultaten från undersökningen presenterar både likheter och skillnader mellan kundernas respektive företagens syn på faktorer som påverkar valet av researrangör. Likheterna har resulterat i synen på hemsidans betydelse, direktflyg samt marknadsföring i form av omdömen från nära och kära. Skillnaderna som kunde urskiljas var främst synen på sociala medier. Undersökningen visar att kunderna anser att service/tillgänglighet/kontakt är den mest centrala och avgörande faktorn när beslut av en researrangör görs.

Forskningsfrågor På vilka sätt visar företag inom detaljhandeln tillit eller brist på tillit till sina kunder i servicelandskap? På vilka sätt upplever kunder att företags visade tillit eller brist på tillit i servicelandskap påverkar deras relationer med företagen? Syfte Syftet med uppsatsen är att ge en ökad förståelse för hur kunders relationer med företag inom detaljhandeln påverkas av om företag visar tillit eller brist på tillit i servicelandskap. Det kommer att uppnås genom att analysera servicelandskaps utformning samt kunders upplevelser av hur företag visar eller inte visar förtroende för sina kunder i servicelandskap. Metod Uppsatsen utgår från en kvalitativ undersökningsmetod och präglas av en abduktiv ansats. Eftersom syftet berör de tre huvudbegreppen servicelandskap, tillit och relationer har respektive begrepp behandlats under enskilda kapitel. I varje kapitel som behandlar respektive begrepp presenteras teori och en analys av empirin som har samlats in med stöd av fokusgrupper samt semi-strukturerade intervjuer. Slutsats Företag inom detaljhandeln visar brist på tillit till sina kunder i servicelandskapen främst genom inlåsta varor, övervakningskameror samt att låta personalen övervaka kunderna. Personalens brist på tillit är det som påverkar kunderna mest och huruvida kunderna påverkas av inlåsta varor beror på syftet med deras köp. Att ge kunder frihet och kontroll i servicelandskap är ett sätt för företag att visa tillit till sina kunder. Kunders relationer till företag påverkas i sin tur av i vilken grad kunderna påverkas av den tillit som företag visar eller inte visar i servicelandskapen. / Research questions In what ways do companies within retailing show trust or lack of trust to their customers in servicescapes? In what ways do customers perceive that companies trust or lack of trust in servicescapes affects their relationships with the companies? Aim The aim of this study is to give an increased understanding of how customers' relationships with companies in the retail sector are affected by whether companies show trust or lack of trust in the servicescape. This will be achieved by analyzing servicescapes design as well as customers experiences of how companies show or do not show trust to their customers in the servicescape. Method This study is based on a qualitative research method and is characterized by an abductive process. Since the aim involves the three main concepts servicescape, trust and relationships, each concept has been covered in individual chapters. In each chapter dealing with each concept theory and the analysis of the empirical data that has been collected through focus groups and semi-structured interviews is presented. Conclusion Companies within retailing show a lack of trust to their customers in the servicescapes mainly through locked goods, surveillance cameras as well as having the staff monitor the customers. The staff's lack of trust is what affects customers the most and whether the customers are affected by locked goods depends on the purpose of their purchase. To give customers freedom and control in servicescapes is a way for companies to show trust to their customers. Customers' relationships with companies are in turn influenced by the degree to which the customers are affected by the trust companies show or do not show in the servicescape.

The purpose with this study is to investigate and analyse how ecotourism is marketed to customers by two Indonesian small- and medium sized ecotourism resorts, focusing on marketing communication. Further, the aim is to clarify how these companies enhances their “eco brand”. This study was based on a qualitative research method with the purpose of creating a deeper understanding for our chosen topic and an inductive approach with deductive features was undertaken. The empirical data were collected through nine interviews with representatives and customers from the two studied companies. All of the interviews were conducted in Indonesia and done face-to face. The results of this research revealed that within marketing communication, digital media and word-of-mouth, have a greater importance for small and medium sized ecotourism resorts. It is also discovered that depending on how resorts operates ecotourism it will determinate how strong their “ecobrand” image. / The Swedish International Development Cooperation Agency

The purpose of this doctoral dissertation has been to increase the knowledge of customers’ view on relation to commercial restaurant meals and thereby to increase the knowledge within the restaurant industry about customers’ perspectives about meals. The dissertation is based on four studies of customers’ meal experiences in á la Carte restaurants in Norway. In addition, a methodological paper has been written to illuminate central aspects of the method used in the dissertation. An explorative and qualitative approach was selected in the data collection, focus group interviews and semi-structured interviews of experienced restaurant customers from à la Carte restaurants were used and analysed within a modified grounded theory approach. The participants were from the cities of Oslo and Stavanger in Norway. The conceptual models in the four studies are first of all the result of the analysis of the data collected. The first study includes a conceptual model illustrating different aspects of the payment process of the bill; important aspects were expectations, sensibility, and reactions. It was demonstrated how a delay in the payment process had negative affects on the customers meal experiences. In the second study, the five important elements of customers’ meal experiences were: The core product, the restaurant interior, the personal social meeting, the company, and the restaurant atmosphere. These five aspects were woven tightly together and the restaurant atmosphere occurred as the “glue” that connected the different meal experience aspects into a whole. The third study focused on the customers’ choices of restaurants, and the occasion occurred as an important element in the decision-making process of choosing a restaurant. The fourth study revealed which consumer values were important by restaurant visits, and identified 13 single values that were integrated into five consumer value categories: Excellence, harmony, emotional stimulation, acknowledgement, and circumstance value. The fifth paper provides a thorough discussion of the usefulness of the modified grounded theory applied in the studies. When an overall comparison of the different studies is made, there are several indications that the restaurant employees, and especially the waiting staff, represent the restaurant’s most important assets in the meetings with customers. Increasing the knowledge level of the staff about the customers seems to be an actual element, and thus education and training will be of great importance for development of the restaurant field. / Hensikten med denne avhandlingen har vært å øke kunnskapen omkring kunders oppfatninger i forhold til kommersielle måltider, og gjennom det, øke kunnskapen til restaurantnæringen om kundenes perspektiv. Avhandlingen er en artikkelbasert doktorgrad, og består av fire ulike studier knyttet til kunders måltidsopplevelser på à la Carte restauranter i to ulike byer i Norge. I tillegg er en metodeartikkel skrevet for å belyse sentrale metodiske aspekter som er viktige for å forstå de ulike deler av metoden som er benyttet. En eksplorativ og kvalitativ metodisk tilnærming til forskningsfeltet ble valgt, datainnsamlingen er basert på ulike typer intervjuer, fokusgruppe og seminstrukturerte intervjuer av erfarne restaurantgjester med ulike bakgrunn verdrørende deres måltidsopplevelser på à la Carte restauranter. De empiriske data er analysert ved bruk av en modifisert grounded theory tilnærming. Deltagerne i intervjuene kom fra to byer i Norge, Oslo og Stavanger. I alle fire studiene ble det utviklet konseptuelle modeller basert på de empiriske data som var samlet inn og tolket i de kvalitative intervjuene. De ulike modellene beskriver på hvert sitt sett ulike sider av kunders måltidsopplevelser på restauranter. Det første studiet inneholder en modell som beskriver ulike aspekter ved betalingsprosessen. Sentrale aspekter er forventinger, sensibilitet, og reaksjoner på betalingen av regningen på restaurant. I det andre studiet ble fem aspekter under måltidsopplevelsen utledet som viktige for restaurant gjestene: Kjerneproduktet, restaurantens interiør, det personlige service møtet, selskapet, og restaurantens atmosfære. Disse elementene henger tett sammen, og restaurantens atmosfære binder sammen de ulike delene til en helhetlig måltidsopplevelse. I den tredje studien var det kunders valg av restaurant som sto i fokus. Det ble avdekket at anledningen var svært viktig for kunders restaurantvalg. I den fjerde studien var det avdekningene av hvilke konsumentverdier som er sentrale for restaurantbesøk. Den femte studien foretar en gjennomgående diskusjon av den modifisert grounded theory tilnærmingen som blir benyttet i de fire andre studiene. Når funnene i de ulike studiene blir sammenholdt, kan en avlede at de restaurant ansatte, spesielt serveringspersonale, synes å være den mest kritiske ressursen for restauranten i møte med kundene. Utdanning og trening av personalet er derfor av stor viktighet for utviklingen av restaurantnæringen.