Det blir allt enklare att starta ett företag i Sverige, mycket tack vare de många startupplattformar som finns. Samtidigt överlever knappt hälften av alla startup längre än fem år. En viktig aspekt för att inte misslyckas som nystartat företag är att förstå sina kunder och sina användare och lansera produkten till rätt kundsegment, samtidigt som det kan vara kostsamma undersökningar som också förlänger den kritiska tiden innan företaget börjar generera inkomster. För att det ska bli lönsamt krävs det också att företagen förstår hur informationen som insamlas ska användas för att förbättra produkten. Det här arbetet undersöker hur och när startups väljer att involvera sina användare i produktutvecklingsprocessen. För att besvara arbetets frågeställningar har en litteraturstudie utförts, där bakgrunden till problematiseringen kartlagts. Därefter genomfördes en intervjustudie med fyra olika startups där syftet var att förstå hur arbetet med användarinvolveringen utfördes i praktiken. Samtliga företag som intervjuades hade genomgått ett program på, eller finansierats av någon startupplattform. Studien visade att startups ofta inte följer en linjär produktutvecklingsprocess, utan måste anpassa den efter de finansiella och strukturella förutsättningar som företaget har. Därför lämpar sig ofta andra iterativa metoder för företagen, där insatsen för varje förändring blir mindre. Det gäller också för användarinvolvering, där företagen dock strävar efter att involvera användaren så mycket som möjligt då det upplevs som en minskad osäkerhet. En kontinuerlig involvering av användare är dock sällan genomförbart för nystartade företag. Dessutom gör bristen på erfarenhet det svårt för företagen att strukturerat fastställa de viktigaste kraven och behoven från användarna. Sammanfattningsvis pekar studiens resultat på att en utmaning för startups är att applicera en linjär produktutvecklingsprocessen på grund av bristande struktur och startupfas. De strävar efter att förstå sina kunder och användare då konsensus råder om att detta leder till en lyckad lansering då osäkerheten minskar och produkterna förbättras. / Starting a business in Sweden is becoming easier, thanks in large part to the numerous startup platforms available. However, barely half of all startups survive beyond the first five years. A crucial aspect of avoiding failure as a new company is understanding one's customers and users and launching the product to the right customer segments. Yet, conducting costly surveys can also prolong the critical period before the company starts generating income. To make it profitable, companies also need to understand how the collected information should be used to improve the product. This study investigates how and when startups choose to involve their users in the product development process. To address the research questions, a literature review was conducted mapping out the background of the problem. Then an interview study was carried out with four different startups, aiming to understand how user involvement was implemented in practice. All interviewed companies had gone through a program on or were funded by a startup platform. The study revealed that startups often do not follow a conventional product development process but have to adapt it based on the company's financial and structural conditions. Insted, other iterative methods are often suitable for new companies, where the cost for each change is less significant. This also applies to user involvement, although companies strive to involve users as much as possible because it is perceived as reducing uncertainty. However, continuous user involvement is rarely possible for startups with limited budgets and time constraints. Moreover, the lack of experience makes it challenging for companies to systematically determine the most critical requirements and needs from users. In summary, the study's findings indicate that a challenge for startups is to apply a linear product development process due to a lack of structure and the startup phase. They strive to understand their customers and users, as there is a consensus that this leads to a successful launch by reducing uncertainty and improving products.

El hotelería es uno de los sectores con mayor impacto en su entorno. La responsabilidad social corporativa es importante no solo para la sociedad en su conjunto, sino también para las empresas ya que, su aplicación contribuye al desarrollo de ventajas competitivas. Sin embargo, muchos hoteles no la practican, ya sea por desconocimiento de los beneficios que se derivan de aplicarlas o por pensar que puede generar mayores costos. Bajo este contexto, esta investigación pretende informar sobre los beneficios de aplicar acciones de responsabilidad social corporativa en hoteles de 3, 4 y 5 estrellas. Específicamente, se basará en tres tipos de beneficios. Primero, los beneficios económicos, ya que el retorno financiero es de los factores con más relevancia para los gestores hoteleros. Luego, los beneficios en la relación con los clientes y en la relación con los empleados, puesto que son de los stakeholders con mayor influencia en el desempeño de la empresa. Para ello, se realizó una revisión de la literatura con un enfoque integrador sobre los beneficios que aporta la responsabilidad social corporativa a establecimientos del sector hotelero. Los resultados revelan que incorporar acciones de responsabilidad social corporativa en hoteles de 3, 4 y 5 estrellas, tiene un impacto positivo en el desempeño económico, en la relación con los clientes y con los empleados. Estas acciones favorecen a que los hoteles operen de manera más eficiente y puedan reducir costos, además permiten que tanto los clientes como los empleados sean más leales con la organización. / The hotel industry is one of the sectors with the greatest impact on its environment. Corporate social responsibility is important not only for society as a whole, but also for companies since its application contributes to the development of competitive advantages. However, many hotels do not practice it, either due to ignorance of the benefits derived from applying them or because they think that it can generate higher costs. In this context, this research aims to inform on the benefits of applying corporate social responsibility activities in 3, 4 and 5-star hotels. Specifically, it will be based on three types of benefits. First, the economic benefits, since the financial return is one of the most relevant factors for hotel managers. Then, the benefits in the relationship with customers and in the relationship with employees, since they are among the stakeholders with the greatest influence on the performance of the company. To do this, a literature review was carried out with an integrative approach on the benefits that corporate social responsibility brings to establishments in the hotel sector. The results reveal that incorporating corporate social responsibility activities in 3, 4 and 5-star hotels has a positive impact on economic performance, in the relationship with customers and with employees. These actions help hotels to operate more efficiently and reduce costs, as well as allowing both customers and employees to be more loyal to the organization. / Trabajo de investigación

Theme of master's thesis: Analysis of data on communications with customers and development of a project for improving the CRM-system of the bank. The master's thesis is executed on 118 pages, contains 18 pictures, 8 tables, 70 sources used. Object of the research: information system of "Sberbank". The subject of the research: information support for the management of the process of relationships with customers on the example of "Sberbank". Objective: Development of the project of improving the bank's CRM-system to attract new customers based on an analysis of the data communications with clients. The following tasks were set: to consider aspects of the application of CRM-systems; make a complete model of the organization; conduct an analysis of the practice of relationships with customers in "Sberbank"; to study the existing CRM-system; form requirements for the selection of CRM-systems; propose a project for implementing a module in the system to solve the task of developing CRM in the Bank; to estimate economic efficiency. The obtained results and their novelty: analysis and improvement of the CRM-system has specific goals, the result of which is the receipt of competitive advantages by the bank. / Тема магистерской диссертации: Анализ данных о коммуникациях с клиентами и разработка проекта совершенствования CRM-системы банка. Магистерская диссертация выполнена на 118 страницах, содержит 18 рисунков, 8 таблиц, 70 использованных источников. Объект исследования: информационная система ПАО «Сбербанк России». Предмет исследования: информационное обеспечение управлением процесса взаимоотношений с клиентами на примере ПАО «Сбербанк России». Цель работы: разработка проекта совершенствования CRM-системы банка для привлечения новых клиентов на основе анализа данных о коммуникациях с клиентами. Поставлены следующие задачи: рассмотреть аспекты применения CRM-систем; составить полную модель организации; провести анализ практики взаимоотношений с клиентами в ПАО «Сбербанк»; изучить существующую CRM-систему; сформировать требования к выбору CRM-систем; предложить проект внедрения модуля в системе для решения задачи развития CRM в Банке; оценить экономическую эффективность. Полученные результаты и их новизна: анализ и совершенствование СRM-системы имеет конкретные цели, результатом достижения которых является получение банком конкурентных преимуществ.

Inledning: Corporate Social Responsibility är ett väletablerat begrepp som handlar om hur företag tar ansvar ur ett miljöperspektiv, socialt perspektiv och ett ekonomiskt perspektiv. När det gäller att implementera CSR och hållbarhetsarbete inom en verksamhet så har kunden en roll i detta. Kunden ställer allt fler krav på att företag ska arbeta hållbart och genom dessa krav kan företag styra mot en mer hållbar verksamhet. Däremot ställer kunden olika krav på om det är ett SME eller ett stort företag. Syfte: Syftet med denna uppsats är att undersöka och analysera hur SME arbetar jämfört med större bolag inom tillverkningsbranschen med CSR i relation till sina kunder. Metod: För att uppnå studiens syfte så har vi utgått ifrån en deduktiv ansats, där vi först undersökte och analyserade teori. Sedan samlades empirin in genom intervjuer med tre små och medelstora företag samt intervjuer med tre stora företag. Slutsats: Hur ett företag arbetar med CSR skiljer sig i om det är ett SME eller ett stort företag. Själva CSR arbetet drivs främst av kunden eftersom kunden sätter krav på att företaget ska implementera detta i verksamheten. Däremot skiljer sig kundens krav på SME jämfört med de större. / Introduction: Corporate Social Responsibility is a well established concept that deals with how companies take responsibility from an environmental, social and economic perspective.When it comes to implementing CSR and sustainability work within a business, the customer has a role in this. Customers are making more and more demands on companies to work sustainably, and through these demands companies can steer towards more sustainable operations. However the customer makes different demands depending on whether it is an SME or a large company. Purpose: The purpose of this paper is to investigate and analyze the role of the customer in implementing CSR in SME companies compared to large companies in the manufacturing sector. Method: In order to achieve the purpose of the study, we have taken a deductive approach, where we first examined and analyzed theory. Then, empirical data was collected through interviews with three SMEs and interviews with three large companies. Conclusion: The way a company works with CSR differs if it is an SME or a large company. The CSR work itself is mainly driven by the customer, as the customer requires the company to implement this in its operations. However, the customer’s requirements för SMEs differ from those of larger companies.

No contexto da operação de sistemas de distribuição, um dos problemas com os quais os operadores lidam frequentemente é o de restabelecimento de energia. Este problema surge na ocorrência de uma falta permanente e pode ser tratado por meio de manobras em chaves presentes na rede primária. Uma vez que tais redes operam com topologia radial, a ocorrência de uma falta pode resultar no desligamento de consumidores saudáveis. Desta maneira, o problema consiste em definir, num curto intervalo de tempo, um número mínimo de chaves que devem ser operadas a fim de isolar a falta e restaurar o máximo de consumidores saudáveis desligados. Os esforços para a obtenção de ferramentas computacionais para fornecimento de soluções para o problema de restabelecimento têm sido intensificados nos últimos anos. Isto ocorre, em especial, devido aos enormes prejuízos causados pela falta de energia às companhias de eletricidade e a toda a sociedade. Neste sentido, o objetivo deste trabalho é a obtenção de um método para auxiliar o trabalho dos operadores através do fornecimento de planos adequados de restabelecimento em curtos intervalos de tempo. Os diferenciais deste método proposto são a sua capacidade de: lidar, em especial, com redes reais de grande porte com reduzido esforço computacional; considerar a existência de vários níveis de prioridade de atendimento entre os consumidores (note, por exemplo, que um hospital ou um centro de segurança pública devem ter maior prioridade de atendimento que um grande supermercado ou unidades residenciais) e priorizar o atendimento deles de acordo a sua prioridade; fornecer uma sequência por meio da qual as chaves possam ser operadas a fim de isolar os setores em falta e reconectar o maior número de consumidores saudáveis desligados executando-se o mínimo de manobras em chaves e priorizando os consumidores com maior prioridade; ser capaz de selecionar cargas menos prioritárias para permaneceram desligadas nas situações em que não é possível obter uma solução que restaure todas as cargas saudáveis fora de serviço; e, adicionalmente, priorizar a operação de chaves controladas remotamente, que, diferentemente das chaves controladas manualmente, podem ser operadas com menores custos e de maneira mais rápida. O método proposto consiste, de maneira sintética, na união de uma busca exaustiva aplicada localmente a um novo algoritmo evolutivo multi-objetivo em tabelas de subpopulação que faz uso de uma estrutura de dados eficiente denominada Representação Nó-Profundidade. Para avaliar a performance relativa do método proposto, simulações foram realizadas num sistema de distribuição de pequeno porte e os resultados foram comparados com os obtidos por um método de Programação Matemática. Na sequência, novos experimentos foram realizadas em diversos casos de falta na rede de distribuição da cidade de Londrina-PR e cidades adjacentes. As soluções fornecidas mostraram-se adequadas ao tratamento dos casos de falta, assim como as sequências de chaveamento associadas a elas, as quais foram capazes de priorizar o restabelecimento dos consumidores prioritários seguindo seus níveis de prioridade. Adicionalmente, estudos avaliaram a variação do tempo de processamento computacional do método proposto com a dimensão das redes de distribuições e também com o número de gerações realizadas pelo algoritmo evolutivo multi-objetivo proposto e os resultados mostraram-se satisfatórios às necessidades do problema Portanto, pode-se comprovar que o método proposto atingiu os objetivos especificados, em especial, o tratamento de aspectos práticos do problema. Além do próprio método proposto, algumas contribuições desta pesquisa são a proposição um novo algoritmo evolutivo multiobjetivo em tabelas de subpopulação e de um novo operador para manipulação de florestas de grafo armazenadas pela Representação Nó-Profundidade e voltado ao problema de restabelecimento. / In the context of distribution systems operation, service restoration is one of the problems with which operators constantly deal. It arises when a permanent fault occurs and is treated trough operations in switches at primary grid. Since distribution systems are usually radial, fault occurrence turns-off healthy customers. Thereby, the service restoration problem consists in defining, in a short processing time, the minimum amount of switches that must be operated for the isolation of the fault and reconnection of the maximum amount of healthy out-of-service customers. The efforts of developing computational tools for getting solution to this problems has increased in the last years. It is, in special, due to enormous losses caused to the utilities and to the whole society. In this sense, the main objective of this research is getting a method able to help the distribution system operator\'s work through providing service restoration plans quickly. The differentials of this research are its ability to: deal, in special, with large scale grids whit a reduced computational effort; consider costumers of several priority levels (note, for instance, a hospital has a higher supply priority in relation to a big supermarket) and prioritize the higher priority customers; provide a switching sequence able to isolate and reconnect the maximum amount of healthy out-of-service customer by the minimum amount of switching actions; select lower priority customers to keep out-of-service in order to reconnect higher priority customers when a it is not possible to restore all customers; and, additionally, prioritize switching operation in remotely controlled switches, whose operation is faster and cheapest than the operation of manually controlled switches. The proposed method mixes a local exhaustive search and a new multi-objective evolutionary algorithm in subpopulation tables that uses a data structure named Node-Depth Encoding. For evaluating the relative performance of proposed method, simulations were performed in small distribution systems and the performance was compared with the performance a Mathematical Programing method from literature. New experiments were performed a Mathematical Programing method from literature. New experiments were performed in several fault situations in the real and large-scale distribution system of Londrina-PR and adjacent cities. The solutions provided were appropriated to the treatment of such contingency situations. The same occurs with the switching sequences provided, which were able to prioritize the restoration of higher priority customers. Additional studies evaluated the variation of the running time with the size of grids and with the values adopted for the maximum number of generations of the evolutionary algorithm (which is an input parameter). The results expressed the running time of the proposed method is suitable to the problem needs. Therefore, it could be proved the proposed method achieved the specified objectives, in special, the treatment of practical aspects of the problem. Besides the proposed method, some contributions of this research are proposition of a new multi-objective evolutionary algorithm in subpopulation tables and a new reproduction operator to manipulate graph forests computationally represented by Node-Depth Encoding.

No contexto da operação de sistemas de distribuição, um dos problemas com os quais os operadores lidam frequentemente é o de restabelecimento de energia. Este problema surge na ocorrência de uma falta permanente e pode ser tratado por meio de manobras em chaves presentes na rede primária. Uma vez que tais redes operam com topologia radial, a ocorrência de uma falta pode resultar no desligamento de consumidores saudáveis. Desta maneira, o problema consiste em definir, num curto intervalo de tempo, um número mínimo de chaves que devem ser operadas a fim de isolar a falta e restaurar o máximo de consumidores saudáveis desligados. Os esforços para a obtenção de ferramentas computacionais para fornecimento de soluções para o problema de restabelecimento têm sido intensificados nos últimos anos. Isto ocorre, em especial, devido aos enormes prejuízos causados pela falta de energia às companhias de eletricidade e a toda a sociedade. Neste sentido, o objetivo deste trabalho é a obtenção de um método para auxiliar o trabalho dos operadores através do fornecimento de planos adequados de restabelecimento em curtos intervalos de tempo. Os diferenciais deste método proposto são a sua capacidade de: lidar, em especial, com redes reais de grande porte com reduzido esforço computacional; considerar a existência de vários níveis de prioridade de atendimento entre os consumidores (note, por exemplo, que um hospital ou um centro de segurança pública devem ter maior prioridade de atendimento que um grande supermercado ou unidades residenciais) e priorizar o atendimento deles de acordo a sua prioridade; fornecer uma sequência por meio da qual as chaves possam ser operadas a fim de isolar os setores em falta e reconectar o maior número de consumidores saudáveis desligados executando-se o mínimo de manobras em chaves e priorizando os consumidores com maior prioridade; ser capaz de selecionar cargas menos prioritárias para permaneceram desligadas nas situações em que não é possível obter uma solução que restaure todas as cargas saudáveis fora de serviço; e, adicionalmente, priorizar a operação de chaves controladas remotamente, que, diferentemente das chaves controladas manualmente, podem ser operadas com menores custos e de maneira mais rápida. O método proposto consiste, de maneira sintética, na união de uma busca exaustiva aplicada localmente a um novo algoritmo evolutivo multi-objetivo em tabelas de subpopulação que faz uso de uma estrutura de dados eficiente denominada Representação Nó-Profundidade. Para avaliar a performance relativa do método proposto, simulações foram realizadas num sistema de distribuição de pequeno porte e os resultados foram comparados com os obtidos por um método de Programação Matemática. Na sequência, novos experimentos foram realizadas em diversos casos de falta na rede de distribuição da cidade de Londrina-PR e cidades adjacentes. As soluções fornecidas mostraram-se adequadas ao tratamento dos casos de falta, assim como as sequências de chaveamento associadas a elas, as quais foram capazes de priorizar o restabelecimento dos consumidores prioritários seguindo seus níveis de prioridade. Adicionalmente, estudos avaliaram a variação do tempo de processamento computacional do método proposto com a dimensão das redes de distribuições e também com o número de gerações realizadas pelo algoritmo evolutivo multi-objetivo proposto e os resultados mostraram-se satisfatórios às necessidades do problema Portanto, pode-se comprovar que o método proposto atingiu os objetivos especificados, em especial, o tratamento de aspectos práticos do problema. Além do próprio método proposto, algumas contribuições desta pesquisa são a proposição um novo algoritmo evolutivo multiobjetivo em tabelas de subpopulação e de um novo operador para manipulação de florestas de grafo armazenadas pela Representação Nó-Profundidade e voltado ao problema de restabelecimento. / In the context of distribution systems operation, service restoration is one of the problems with which operators constantly deal. It arises when a permanent fault occurs and is treated trough operations in switches at primary grid. Since distribution systems are usually radial, fault occurrence turns-off healthy customers. Thereby, the service restoration problem consists in defining, in a short processing time, the minimum amount of switches that must be operated for the isolation of the fault and reconnection of the maximum amount of healthy out-of-service customers. The efforts of developing computational tools for getting solution to this problems has increased in the last years. It is, in special, due to enormous losses caused to the utilities and to the whole society. In this sense, the main objective of this research is getting a method able to help the distribution system operator\'s work through providing service restoration plans quickly. The differentials of this research are its ability to: deal, in special, with large scale grids whit a reduced computational effort; consider costumers of several priority levels (note, for instance, a hospital has a higher supply priority in relation to a big supermarket) and prioritize the higher priority customers; provide a switching sequence able to isolate and reconnect the maximum amount of healthy out-of-service customer by the minimum amount of switching actions; select lower priority customers to keep out-of-service in order to reconnect higher priority customers when a it is not possible to restore all customers; and, additionally, prioritize switching operation in remotely controlled switches, whose operation is faster and cheapest than the operation of manually controlled switches. The proposed method mixes a local exhaustive search and a new multi-objective evolutionary algorithm in subpopulation tables that uses a data structure named Node-Depth Encoding. For evaluating the relative performance of proposed method, simulations were performed in small distribution systems and the performance was compared with the performance a Mathematical Programing method from literature. New experiments were performed a Mathematical Programing method from literature. New experiments were performed in several fault situations in the real and large-scale distribution system of Londrina-PR and adjacent cities. The solutions provided were appropriated to the treatment of such contingency situations. The same occurs with the switching sequences provided, which were able to prioritize the restoration of higher priority customers. Additional studies evaluated the variation of the running time with the size of grids and with the values adopted for the maximum number of generations of the evolutionary algorithm (which is an input parameter). The results expressed the running time of the proposed method is suitable to the problem needs. Therefore, it could be proved the proposed method achieved the specified objectives, in special, the treatment of practical aspects of the problem. Besides the proposed method, some contributions of this research are proposition of a new multi-objective evolutionary algorithm in subpopulation tables and a new reproduction operator to manipulate graph forests computationally represented by Node-Depth Encoding.

This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes. / Auditing / MCom (Auditing)

This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors). Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges. This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes. / Auditing / MCom (Auditing)

This thesis was focused on the theme: External environment of the company. The business was chosen during the preparation and give me necessary information. Researched business called Aerosol ? Service Ltd., place of business is in central Bohemian (Pletený Újezd). The main products of the company are polyurethane foams. This dissertation was divided into three pillars. The first pillar was oriented of the external surroundings of company. These surroundings were adequately described. The next step was survey, because was needed to profile customer satisfaction. Another important step was to analyze the strongest and closest competitors on the market. The second pillar was focused on farther surroundings professionally called macro surroundings. This part has been described by STEP analysis. From this analysis was evaluated several most fundamental and long-term factors. The last pillar was focused on foreign trade, which is for company the most important. 85 % of the all production goes abroad. Here was analyzed market of European Union and final effect was chosen two best companies according to set criteria to begin new business possibilities. The main object of the thesis was to analyze the external environment of the company. In my opinion, the main object fulfilled. New findings were found in the external environment, and they are designed to changes and recommendations.

Syftet med studien har varit att undersöka hur telekomkunder användning av själv-serviceteknologi (SST) kan öka. Relevant litteratur som SST, teknologisk acceptans, user experience (UX), customer experience (CX) och servicedesign (SD) har identifierats och förankrat studien vetenskapligt. Baserat på syftet och den teoretiska grunden har en designstrategi skapats för att undersöka detta på ett relevant sätt på ett telekomföretag i Sverige. Studien har utgått från en formativ utvärdering där expertanvändares upplevelser av telekomkunder, kundservice och själv-serviceteknologi har studerats, för att kunna identifiera möjliga problem och förbättringsområden. Semi-strukturerade djupintervjuer har använts som datainsamlingsmetoden på grund av de förutsättningar som fanns för studien. Detta har i kombination med analysstrategierna har medverkat till identifieringen av kontextuella fynd som kan öka användning av SST för telekomföretagets kunder. Några av dessa fynd är att SST behöver vara standardiserad inom telekombranschen och att telekomföretaget kan öka användandet genom att informera sina kunder mer om möjligheterna med SST. I Studien har också faktorer som tyder på ett samband mellan områdena service, SST och telekomkunder identifierats, detta kan öka förståelsen för hur SST i denna kontext bör utvecklas och designas framöver.