Den konkurrens som råder inom affärsvärlden har gjort att företag blivit tvungna att effektivisera sitt arbete. Man ser gärna att vissa steg i värdekedjan förkortas eller försvinner helt och hållet.Internet är en plats som många företag etablerat sig och bedriver e-handel på och har blivit ett komplement till detaljhandeln. Internet och e-handelns stora framgång har gjort det möjligt för företag att nå ut till fler konsumenter än tidigare. Urvalet av företag och produkter på Internet ökar och har gett konsumenten större valmöjligheter när de handlar på Internet. Internet har blivit ett bekvämligt sätt för konsumenten att handla på eftersom företagen alltid finns tillgängliga. E-handeln ger även kunderna möjligheten att jämföra företagen, deras priser och produkter, något som dock bidrar till ökad konkurrens och mer icke lojala kunder.Ett vanligt förekommande problem hos många företag är att de tror att en nöjd kund också är en lojal kund. Att skapa lojala kunder på Internet är betydligt svårare än i den fysiska verkligheten, då övergången från den fysiska miljön till den elektroniska miljön kan innebära försämrad kontroll för konsumenten. Konsumenter beskriver att det är värdet efter handling som är drivkraften till att vara ett företag lojalt. För företag är det därför viktigt att de på något sätt kan erbjuda sina kunder ett mervärde för att skapa en långsiktig och lojal relation emot sina kunder, vilket är både tidskrävande och innebär stort engagemang från företaget.Gina Tricot är ett av Nordens snabbast växande modeföretag som riktar sig till kvinnor i alla åldrar. De tillverkar och säljer kläder och accessoarer och beskriver på sin webbsida resultatet av sina kollektioner som - dagsfärskt mode som återspeglar aktuella trender. Gina Tricot har även en webbsida där de säljer sina produkter och där deras kunder kan ta del av information skapat av företaget. Dock vill de utveckla sin webbsida för att kunna erbjuda kunden ett mervärde och skapa mer lojala kunder då deras e-handelsförsäljning växer.Arbetet fokuserar på ”Min sida”, en funktion många företag med webbsida och e-handel använder sig av. ”Min sida” gör det möjligt för företags kunder att logga in på ett privat konto och ta del av olika form av information. Gina Tricot är ett företag som ännu inte använder sig av funktionen och vill titta närmare på hur och om ”Min sida” är något som kan skapa ett mervärde för deras kunder när de handlar på deras webbsida.Syftet med detta arbete är att undersöka om och hur någon form av ”Min sida” på Gina Tricots webbsida kan skapa ett mervärde för så väl företaget som deras kunder. Som utgångspunkt studerar arbetet mervärde och lojalitet på Internet från redan befintlig data. Dessa data ligger sedan till grund för de djupintervjuer som utförts på ett antal kvinnor som är kunder hos Gina Tricot. Djupintervjuernas syfte är undersöka vad mervärde är för Gina Tricots kunder och vilka funktioner de önskar att företagets ”Min sida” innehåller för att skapa ett mervärde för dem. Därefter har en enkät utformats för att undersöka hur vida det finns ett intresse hos Gina Tricots kunder om en ”Min sida”. Slutligen har djupintervjuerna och enkäterna analyserats för att få fram ett resultat.The competition that exists in the business world has meant that companies have to streamline their work. Some steps in the supply chain have to be reduced or disappear altogether. The Internet has been a usual competitive that many companies have established and operating e-commerce at and has become a complement to the retail industry. Internet and e-commerce major success has enabled the company to reach out to more consumers than before. The selection of companies and products on the Internet is growing and has given consumers more choices and has create convenience for consumers because the companies always are available for them, something that contributed to more "infidels" customers.A common problem in many companies is that they believe that a satisfied customer is also a loyal customer. Creating loyal customers on the Internet is much more difficult than in real life, when the transition from the physical environment to the electronic environment can mean deterioration in control of the consumer. Consumers describe that it is the value after action that is the driving force to being a company loyal. For businesses, it is therefore important that they are somehow able to offer its customers an added value to forge a lasting and loyal relationship with its customers, which both takes time and involves considerable commitment from the company.Gina Tricot is one of Scandinavia's fastest growing fashion company that focuses on women of all ages. They manufacture and sell clothing and a small assortment of accessories and describe the results of their collections as freshly made fashion that reflects current trends.Gina Tricot also has a website where they sell their products and where their customers can access information created by the company. They want to develop their website to offer customers added value and create more loyal customers when their e-commerce sales are growing.The work focuses on "My account", a feature many companies with Websites and e-commerce uses. "My account" makes it possible for customers to log into a private account and take advantage of different forms of information. Gina Tricot is a company that still does not use the feature and want to look at how and if "My account" is something that can add value to their customers when they shop on their website.The purpose of this work is to examine whether and how any form of "My account" at Gina Tricot website can add value to the company as well as their customers. To begin the work studies value and loyalty on the Internet from already available data. These data are then used for the interviews conducted at a number of women who consider themselves to be costumers of Gina Tricot. The interviews aim is to examine what value is for Gina Tricot customers and what features they want the company's "My account" to contain to create added value for them. Subsequently, a questionnaire is made to explore if there is an interest in Gina Tricot customers to create a "My account". Finally, the interviews and surveys are analyzed to obtain a result. / Program: Textil produktutveckling med entreprenörs- och affärsinriktning

Resumo: O estudo aborda as teorias de conta corrente aplicadas aos países em desenvolvimento para o período da década de noventa. O objetivo é analisar as diferentes perspectivas teóricas do pensamento econômico dominante (mainstream) e alternativo e verificar a sua adequação ao comportamento da conta corrente do Brasil ao longo da década de noventa. As teorias do mainstream dirigem sua atenção à questão da sustentabilidade da conta corrente, enquanto as teorias alternativas enfatizam a restrição externa ao crescimento causada pelo desequilíbrio em transações correntes. As teorias são avaliadas com base em dois critérios. O primeiro consiste em discutir os resultados obtidos por estudos aplicados ao Brasil. O segundo critério, a contribuição original do presente estudo, consiste em oferecer evidência empírica adicional com base em indicadores selecionados e definidos de acordo com cada vertente teórica. A conclusão é que os estudos alternativos constituem o referencial teórico mais adequado para avaliar os desequilíbrios em conta corrente do Brasil nos anos noventa. / Abstract: The study approaches the theories of current account applied to developing countries for the nineties. The aim of the study is to examine the differing theoretical perspectives of the mainstream and alternative economics and to assess their consistency with the Brazilian current account performance in the nineties. The main issue addressed by the mainstream theories is the sustainability of current account, while the alternative theories emphasize the external restriction to domestic growth caused by current account imbalances. The assessment of the theories is based on two criteria. The first one consists of discussing the outcomes of studies applied to Brazil. The second one, the original contribution of the current study, consists of providing additional empirical evidence based on selected indicators defined according to each theoretical approach. The conclusion is that the alternative studies provide the most adequate theoretical approach to assess the Brazilian current account imbalances of the nineties. / Orientador: Luciana Togeiro de Almeida / Coorientador: Mário Ferreira Presser / Banca: José Gabriel Porcile Meirelles / Banca: Carlos Alberto Cinquetti / Mestre

Men who were sexually abused during childhood (MSAC) represent a highly stigmatized, marginalized population at risk for a variety of psychological problems across the lifespan. Little research has been conducted to understand why some MSAC incur mental health problems and others do not. The purpose of this study was to identify which factors are related to mental distress among MSAC using a psychosocial trauma processing model: account-making. Using a cross-sectional design, the researcher collected data on 487 MSAC through an online survey. Multivariate analyses revealed that four abuse severity factors (clergy abuser, force, penetration, injury), disclosure variables (told after one year, response to first disclosure, overall response to disclosure, in-depth discussion), account-making, and high conformity to masculine norms were related to higher levels of mental distress. Furthermore, posttraumatic growth moderated the relationship between abuse severity variables (force, penetration) and mental distress. This study strengthened the knowledge base of MSAC, further developed account-making theory, and provided useful recommendations for clinical practice with this population. Future research areas were identified.

John Rawls developed principles of justice to guide the fair allocation of resources in a society. However, his principles did not take into consideration a society’s differing health needs. Norman Daniels attempted to extend Rawlsian principles of justice to apply to the allocation of health resources. In Just Health, Daniels argued that, under certain circumstances, an age-based allocation of health resources can be prudent. He proposed the Prudential Lifespan Account (PLA) to defend age-rationing against claims that it would lead to favoring one age-group over another. In this paper, I analyze Daniels’s PLA and argue that societal aging poses a significant threat to its effectiveness. I then examine and critique alternate theories to extend Rawlsian principles of justice to account for health, specifically those proposed by Dennis McKerlie and Hugh Lazenby.

Cultivating profitable, long-lasting customer-supplier partnerships is a significant task for today's companies. These relationships bring value-adding benefits, including cost and risk reductions, and bring joint business opportunities (Ravald & Grönroos, 1996; McDonald, et al. 1997). Key account management deals with developing customersupplier partnerships within the business-to-business context. Key account managers are responsible for delivering customised products/services, and defining possible business opportunities for both parties, after carefully selecting buying companies according to their strategic importance for the supplier. However, key account management may be complicated for suppliers to manage especially if the selling companies do not know how to implement a key account management programme appropriately. There have been a number of studies attempting to identify approaches to successful key account management programmes (Millman & Wilson, 1995, Napolitano, 1997, Homburg et al., 2002). Abratt & Kelly (2002) were the first to investigate both buyers' and sellers' perceptions of success factors of a key account management programme. They found that both buyers and sellers hold similar points of view on what a successful key account management programme should contain.This thesis is a replication of Abratt & Kelly (2002), which refined their scale to obtain better reliability assessments and generalisability. Only some of the findings of the original study could be replicated. Six factors were extracted while only three of them were reliable. Some of the items loaded onto the same dimension in the replication as Abratt & Kelly (2002), whereas others did not. The discussion section of the thesis suggests reasons for the difference in findings and suggests future research areas based on this discussion.

Capon在2001年的著作中提到，傳統業務制度即將面臨各項挑戰，而為了滿足可能面臨的各種內部與外部壓力，組織必須做出流程與制度上的變革。然而，在有限的資源下，企業必定無法滿足所有客戶的各種要求，因此，透過「關鍵顧客管理計畫」篩選出關鍵客戶，並且對不同的客戶施以差別資源的分配與服務，讓組織在有限資源的狀況下，能夠產生最佳的市場表現與組織績效，這一套方法便被視為能有效提昇企業服務品質與顧客滿意度的良藥。本研究藉由深度訪談，了解個案公司在經營關鍵顧客的三個面向（關鍵顧客管理流程、關鍵顧客管理制度、以及關鍵顧客所需價值的滿足程度），據此評估個案公司關鍵顧客管理計畫的完整程度，並且在最後對該公司提出幾項需改進的部分的與建議，分別是：關鍵顧客分級制度不明確、預算分配制度不明確、上下游資訊系統彼此沒有連線、信用額度管理審核過程不夠透明、風險管理的不足與文件規範化不足導致資訊的存取困難‧‧‧等六項建議 / As Capon mentioned in his publication at 2001, Traditional Business architecture is facing some new different challenges, which organization has to improve their system and procedure to deal with. Nevertheless, company will not be able to satisfy all the needs from customer under the limited resources. Therefore, filtering “Key Accounts” (a.k.a. KA) by Key Account Management (a.k.a. KAM) planning and serving KA with customized service level can help company improve their service quality and increase KA’s satisfaction efficiently. This research reveals P Company’s progress toward three dimensions (including procedure of KAM, system of KAM and customer satisfaction toward P Company’s KAM planning) by depth interview, to analyze P Company’s KAM completion, and point out the weakness of P Company’s KAM plan(including 1.Classification system of KAM is not clear 2. Budget allocation system is not clear 3.Information system of all supply chain are not connected and synchronized 4. Review mechanism of distributor' credit lines are not complete 5. Risk management system are not complete 6. Internal document are not formatted and stored properly) for P Company’s senior Manager as a reference to improve their KAM plan, also competitiveness in market and KA’s satisfaction.

近年全球產業競爭日趨激烈，我國國內專利訴訟亦日漸增加。加上我國財務會計準則公報第37號「無形資產之會計處理準則」及第35號「資產減損之會計處理準則」生效後，企業需要每年對專利權資產進行減損測試，使得國內專利權評價更顯複雜，同時亦產生較多盈餘操縱空間，導致專利權資訊之不確定性增加，間接降低財務報表資訊品質。為了增加財務報表使用者對於報表資訊之信賴，企業需要藉由慎選查核會計師以達到賦予財務報表公信力的目的，本研究首先分析近十年財務報表揭露之專利權資訊概況，接著探討其金額重大性與企業選任會計師決策之關聯。 實證結果顯示企業專利權金額重大性越高，越傾向於委任專長會計師事務所（含大型事務所、產業專長與專利權科目專長會計師事務所）查核財務報表，且專利權金額重大性之顯著，主要來自於第35號公報生效後之效果。 / As world competitions within industry strengthen, patent-related law suits have also increased these days. After the adoption of TSFAS No. 37 and No. 35, Taiwanese companies need to test patent impairment every year, which makes asset valuation complicated and increases patent information uncertainty. While bringing more room for earnings management, it also reduces financial reporting quality. To enhance users’ confidence, management needs to choose auditors of higher credibility. This study first analyzes patent disclosure information of publicly listed Taiwanese companies for the latest 10 years, and examines how the materiality of patent assets influences companies’ choice of specialist auditors. We find that the more important the materiality of a company’s patent assets, the more likely it will choose to hire a specialized auditor, being a large firm, an industry specialist, or an account specialist auditor. The significant positive association between patent materiality and choices of specialized auditors is mainly effected by the adoption of TSFAS No. 35.

<p>The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. </p><p>Law regarding three part relationships: By using Göranson’s theory you can say that the credit balance on an account may be object of possession. The holder of the account has independent and direct possession. By using the principle condictio indebiti, the holder of the account (A) can become owner of means despite that the person who did the deposit (B) did not intend to make the deposit to that specific account (A’s account). </p><p>Criminal law: The authors of the doctrine consider that the concept of the Swedish word ”besittning” is intended for physical objects and therefore the credit balance of an account may not be object of possession. According to the Supreme Court and the Court of Appeal may the surveillance over an account be place on level with possession. When the credit balance of an account may be deemed as object of possession, then the means of the account can be object of embezzlement and unlawful disposal.</p>

<p>För det multinationella företaget är det rimligtvis en stor utmaning att kunna ta hänsyn till såväl den lokala som den globala dimensionen. Förevarande uppsats syftar till att kartlägga hur organisk processorientering fungerar som styrform i en global kundorienterad koncern. Med utgångspunkt i vald teori formuleras en tes med innebörden att denna styrform förväntas vara lämplig för en global verksamhet där stora krav på kundfokus, flexibilitet och anpassningsbarhet ställs. Samtidigt förväntas den försvåra integrationen av koncernens dotterbolag.</p><p>Studien genomfördes genom att undersöka hur skärverktygstillverkaren Sandvik Coromant organiserar sin globala verksamhet med dotterbolag i 130 länder. Intervjuer har genomförts med beslutsfattare vid huvudkontoret, på tre dotterbolag samt med en globalt kundansvarig. Utifrån en tematisering av intervjumaterialet dras följande slutsatser:</p><p>Organisk processorientering tycks vara en användbar styrform för den globala kundorienterade koncernen och kräver relativt autonoma dotterbolag. På grund av det integrationsproblem som tenderar att uppstå till följd av autonomin samt ett komplext inbördes beroende som inte är uppenbart för de lokala organisationerna, krävs emellertid att koncernen är organiskt processorienterad även i den laterala dimensionen.  I Sandvik Coromant koordineras verksamheten således genom ett horisontellt styrt, globalt Key Account Management-system samt väl etablerade nätverk mellan dotterbolagscheferna. Detta tycks resultera i att beroendet synliggörs och dotterbolagen motiveras att se till helheten. På så sätt kan integration underlättas utan att differentieringen samordnas bort och hänsyn tas till såväl den lokala som den globala dimensionen.</p>

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