Syftet med denna studie är att få en ökad förståelse för inbound marketing i ett business-to-business kontext och beskriva vilken roll strategin har i att få lojala kunder. Studien utgår från en kvalitativ metod, fallstudieansats där tre företag studerats och intervjuats. Resultatet från studien visar att inbound marketing kan ge lojala kunder om det görs på rätt sätt. Verktygen som strategin tillhandahåller kan skapa värde i företagets kundrelationer samt att de faktorer som gör en kund lojal uppfylls om verktygen i strategin tillämpas på rätt sätt. Denna studie har examinerats av Thomas Helgesson. / The aim with this study is to increase the understanding of inbound marketing in a business-to-business context and to describe the role the strategy has to provide loyal customers. This study was constructed by a qualitative method where three companies were studied and interviewed. The result of the study shows that companies that use inbound marketing increase their chances of retaining more loyal customers. The tools provided by the strategy can create valuable customer relationships. Further the tools in inbound marketing give the opportunity to fulfill the factors that makes a customer loyal, if the strategy is applied in the right way. This study has been examined by Thomas Helgesson.

Title: The major banks digital customer relationships - a qualitative study of the impact of  digitalization on customer relationships in the banking sector.  Author: Emelie Fernholm and Emma Finnhult.  Keywords: Swedish banks, digitalization in the banking sector, digital customer relationships.  Aim: The aim of this study is to describe how banking clerks experience the impact of digitalization on customer relationships. Furthermore, the study aims to investigate whether the older generation has been affected harder by increased digitalization in the banking sector comparison with the younger generation and whether video chats is a successful complement to other digital channels to include more senses in customer conversation.  Theoretical reference frame: The theoretical frame of reference consists of the subject areas digitalization, digitalization in the banking sector, generations, customer relationships, customer loyalty and asymmetric information flows. The theory further presents several models. These models describe the impact of digitalization on the business, various relationship programs to create a good relationship with the customer and an alternative database for evaluating customer relationships. The theory chapter ends with an “understanding model” that connects the entire theoretical frame of reference.  Method: This study is based on a qualitative research method. Eight bank clerks have been interviewed from Sweden's major banks in a small municipality, a medium-sized municipality and a large municipality. The answers have been analyzed with the help of an intra- and interval analysis.  Conclusion: The theoretical frame of reference and the empirical material have finally resulted in four conclusions. The study shows that bank clerks customer relationships have been affected more positive than negative as a result of increased digitalization, that long-term customer relations have not become less important in Sweden's major banks as a result of increased digitalization, the problem that the older generation is affected by digitalization is explained much worse in the theoretical frame of reference compared to what bank clerks believe and video chats is a good complement to other digital channels to include more senses in the customer conversation.

Denna studie syftar till att undersöka hur blockchain, den distribuerade ledger-tekniken, kan påverka arbetssättet för digital marknadsföring. Vårt mål är att besvara hur arbetet i digital marknadsföring ser ut idag och vilka egenskaper blockchain har som kan ändra förutsättningarna för arbetssättet inom digital marknadsföring. Genom intervjuer med tio digitala byråer har vi skapat förståelse för deras arbete och deras roll i relation till kunder och konsumenter. Resultatet från intervjuer och litteratur har visat på att de digitala byråernas arbetssätt kan förändras med blockchain genom förändrade kundrelationer och genom ett förändrat förhållande till konsumenterna. Den mest troliga adoptionen av blockchain innefattar adoption av vissa egenskaper från teknologin som kan effektivisera eller automatisera arbetet, samt ändra förutsättningarna för arbetet inom digital marknadsföring. Den stora utmaningen för adoptionen är arbetet med att flytta över tillgångar till nätverket och integrera alla användare, som både tar tid och omfattar stora kostnader. Distributionen och krypteringen av information i en blockchain skapar möjligheter för transparens, säkerhet och integritet, men ingen kan säkert veta om blockchain kommer att bli lönsamt. / This study aims to investigate how blockchain, the distributed ledger-technology, can affect the way that digital marketing operates. Our goal is to understand how the work-process in digital marketing functions today, and what characteristics blockchain has that can change the prerequisites for the digital marketing process. Through interviews with ten digital agencies, we have created an understanding of their work and their relationships with customers and consumers. The results from the interviews and literature have shown that the work of digital agencies can change the relationship with customers and consumers through blockchain. The most likely adoption of blockchain includes adoption of certain features from the technology that can streamline or automatize work, as well as change the conditions for the work in digital marketing. The major challenge for the adoption is the overall effort to move over assets to the blockchain network and integrate all users, which both takes time and includes huge costs. The distribution and encryption of information in a blockchain creates opportunities for transparency, security and integrity, but nobody knows for certain if blockchain will be profitable.

Background: In recent times, the maritime shipping industry has been facing several challenges due to higher shipping costs caused by delayed deliveries and underperformance damaging the relationship between operating companies and end-customers. Researchers have shown the potential usefulness of an integrated supply chain system as it helps improve business results and end-customer relationships. It has also been shown to have a tremendous impact on operational and financial performance. Purpose: This thesis aims to analyze supply chain integration in the maritime transport sector to improve end-customer relationships and performance. Particularly, the logistics and distribution in terms of preventing delays and increased prices. Method: This thesis is conducted as a case study at a Scandinavian international service provider company. Empirical data is collected through semi-structured interviews with employees within the company and their end-customers. Content analysis is used to create themes that clearly relate to research. Conclusion: The study shows that inefficiencies in the shipping service supply chain are due to lack of integration within logistics and distribution processes. Improvements of the operations to improve the lead time and the pricing in the supply chain are needed to reduce such gaps. As data have been collected from a single company and its end-customers, the analysis shows that all actors in the supply chain must act as a single entity and work for a unified goal, and more studies are needed to confirm the applicability of these results to other cases with similar conditions.

The accountability of marketing investments continues to be a key area of concern for researchers and practitioners (MSI Research Priorities, 2008). In particular, market-based assets, specifically customer relationships, and their potential impact on firm performance are a significant source of interest. Though research in this area continues to grow, little is understood about how investments in human capital and the acquisition of alliance partners through factor markets relate to customer relationship management and the impact of customer relationships on performance. This dissertation presents two studies which, together, investigate how investments in market-based assets influence on abnormal stock returns. In the first study, the resource-based view of the firm (Barney 1991) is used to posit several hypotheses related to investments in human capital. The hypotheses are tested using ten years of data from the U.S. airline industry and analyzed using a mixed-effects methodology. Results indicate that investments in customer service personnel impact abnormal stock returns through their impact on customer relationships. Moreover, these investments tend to have decreasing returns in terms of their impact on customer relationships, and the relative strength of this relationship is shown to be contingent upon a firm's service delivery capabilities, advertising expenditures, and operating focus. This study helps clarify how market-based assets are managed, how investments in specific resources used to manage them relate to stock returns, and why the same dollar invested in human capital by different firms can lead to different levels of returns. The second study also takes a resource-based view of the firm and the management of market-based assets. From this perspective, alliances are considered as external resources acquired in strategic factor markets (Barney 1986) for the purpose of complimenting a focal firm's strategy and performance. This study investigates the long-term impact of alternative types of alliances and the potential impact of alliance partners' customer relationship management capabilities on a focal firms' performance. Just as in study one, ten years of U.S. airline data are used, and a mixed-effects methodology is implemented to test hypotheses. Results indicate that the direct benefits of horizontal marketing alliances tend to be positive, but dependent upon the extensiveness of the alliance. Furthermore, it is revealed that the impact of a partner's customer relationship management capabilities on a focal firm's performance is contingent upon whether the partner's capabilities are similar or dissimilar relative to the focal firm. In short, results indicate that when differences exist, the positive impact of a focal firm's customer relationship management capabilities can be reduced to almost zero if that firm allies with a less competent partner. Taken together, these studies tend to suggest that firms which learn to successfully manage investments in customer relationships may risk nullifying expected positive returns if they simultaneously select alliance partners which are less successful at managing such investments. Similarly, firms which are not able to improve their own management of customer relationships can potentially limit the potential negative consequences by allying with more able firms. In all, this dissertation helps address the accountability issue for marketers.

År 2009 upphörde apoteksmonpolet i Sverige och Apoteket AB blev därmed mer konkurrensutsatt än någonsin. Det resulterade även i att deras behov av att särskilja sig från de nystartade kedjorna och butikerna ökade rejält och därför fick företagets varumärke, kommunikationsstrategier och val av kommunikationskanaler mycket stor betydelse. Syftet med denna studie har varit att undersöka hur Apoteket AB arbetar med visuell och digital kommunikation i butik och på webben för att stärka kundens uppfattning om företaget och varumärket. Studien ämnar även att undersöka hur Apoteket AB’s konsumenter upplever och påverkas av deras kommunikation samt om det finns mönster och möjliga strategier mellan val av mediekanaler och framgångsfaktorer hos Apoteket AB.För att besvara frågeställningarna genomfördes en kvalitativ studie som bestod av intervjuer med utvalda personer inom Apoteket AB som har god kunskap inom områdena visuell och digital kommunikation både i butik och på webben. För att få in ett konsumentperspektiv i studien genomfördes även en fokusgrupp med fem utvalda kunder som regelbundet handlar på Apoteket AB. Det empiriska materialet diskuterades och analyserades sedan tillsammans med den litteraturstudie som gjordes för att följa upp syftet och ge svar på studiens problemformulering.Studiens resultat visade att Apoteket AB arbetar mycket med differentierad marknadsföring utifrån utvalda kundsegment, vilket har visat sig vara en mycket framgångsrik strategi. Ytterligare en viktig del i deras kommunikationsstrategi har varit att vara synliga och tillgängliga på de flesta plattformar där deras kunder befinner sig. Eftersom Apoteket AB’s kundkrets sträcker sig över många generationer har de därför valt att både använda sig av traditionella och digitala medier. Denna mediemix fungerar för Apoteket AB då kommunikationen når ut till de utvalda kundsegmenten och utifrån det empiriska resultatet framkom det även att respondenterna upplever kommunikationen som intressant, trovärdig och transparent. Men det som framförallt har fått respondenterna att känna igen Apoteket AB’s varumärke och dess produkter har varit enhetligheten i deras kommunikation. Apoteket AB har en tydlig grafisk identitet med utvalda typsnitt, färger och former som genomsyrar all deras kommunikation och allt deras marknadsmaterial. Detta har visat sig vara den största anledningen till att konsumentupplevelsen har stärkts både i butik och på webben. / The Swedish pharmacy market was deregulated in 2009 after a state-run monopoly of 40 years. This meant that Apoteket AB had to adapt both its business and market share to the new pharmacy market. The market competition increased Apoteket AB’s need to differentiate themselves from the other chains and pharmacies and therefore the company's brand, communications strategies and choice of communication channels became very important.The purpose of this study has been to examine how Apoteket AB works with visual and digital communication both in stores and on the Web to enhance the customer's perception of the company, the brand and the store. The study also intends to explore how Apoteket AB’s consumers perceive and are affected by their communication, and if there are patterns and possible strategies between the choice of media channels and success factors of Apoteket AB.To answer these questions a qualitative study was conducted, consisting of interviews with selected individuals within Apoteket AB who have good knowledge in the areas of visual and digital communication both in stores and online. A focusgroup was conducted to get the consumer perspective in to the study. It consisted of five selected customers who regularly purchased at Apoteket AB. The empirical material was later discussed and analyzed together with the literature study that had been performed to answer the purpose of the study.The results showed that Apoteket AB works extensively with differentiated marketing, based on selected customer segments. This has proven to be a very successful strategy. Another important part of their communication strategy has been to be visible and accessible on most platforms where their customers are present. Since Apoteket AB’s customer base spans many generations, they have chosen to use both traditional and digital media. This media mix works well for Apoteket AB because their communication reaches out to the selected customer segments. The empirical results also revealed that the consumer perceive Apoteket AB’s communication as interesting, credible and transparent. The most important reason that the respondents recognize the Apoteket AB brand and its products is the consistency in their communications. Apoteket AB has a distinct visual identity with selected fonts, colors and shapes that permeates all their communication and their marketing materials. This has proven to be the major reason that the consumer experience has been strengthened, both in stores and on the web.

Kundrelationer har blivit allt viktigare i alla branscher på grund av teknologisk utveckling och ökad konkurrens. Företags fokus har till följd av detta förflyttats från produkter till kunderna. Avsikten med denna studie har varit att ta reda på vilka incitament som finns för att arbeta med kundrelationer och hur det arbetet ser ut, med hänsyn till de meningsskiljaktigheter som förekommer i tidigare forskning avseende betydelsen av kundrelationer. Detta har studerats på relationen mellan hyresvärdar som tillhandahåller studentbostäder och deras hyresgäster, vilket är en relation som karaktäriseras av kortvarighet på grund av boendets tillfälliga karaktär. Den begränsade mängd forskning som behandlar kortsiktiga kundrelationer och den långsiktighet som ofta lyfts fram i befintlig forskning, medför att det finns ett särskilt intresse av att öka kunskapen om denna relation. Syftet med denna studie har varit att ta reda på vilka incitament företag har för att arbeta med kortsiktiga kundrelationer samt beskriva hur det relationsbyggande arbetet ser ut. Denna kvalitativa studie behandlar hyresvärdens perspektiv, sex hyresvärdar med studentbostäder har intervjuats. Det kan konstateras att dessa hyresvärdar arbetar med relationsbyggande aktiviteter mot sina studenthyresgäster, trots studentbostadens tillfälliga karaktär och den kortvarighet som relationen karaktäriseras av. Incitamenten för att arbeta med kundrelationer, vilka identifierades i denna studie, är rykte, konkurrenskraft, nöjda kunder, förtroende och varaktighet. Studiens resultat visar även att hyresvärdarna arbetar med relationer genom att uppfylla hyresgästernas behov, vilket görs genom god kommunikation samt olika aktiviteter och åtgärder. Organisationens utformning var ytterligare en aspekt som spelade roll för det relationsbyggande arbetet, främst då utformningen möjliggör kommunikation med hyresgästerna. / Customer relations have become more important in all industries due to technological development and increased competition. As a result, company focus has shifted from products to customers. This study intended to find out which incentives exist for working with customer relations and how they implement their work, taking into account the differences that exist in previous research regarding the importance of customer relations. This has been studied on the relationship between landlords who provide student housing and their tenants, which is a relation characterized by short duration due to the temporary nature of the accommodation. The limited amount of research that discuss short-term customer relations and the long-term perspective that is often highlighted in existing research, results in a particular interest in increasing knowledge about this relationship. The purpose of this study has therefore been to find which incentives companies have to work with short-term customer relations and describe how they implement this work. This qualitative study concentrates on the landlord’s perspective, six landlords with student housing has been interviewed. It can be stated that these landlords work with relationship-building activities towards their student tenants, despite the short duration and temporary nature of the accommodation. The incentives for working with customer relations, which were identified in this study, are the company’s reputation, competitiveness, satisfied customers, trust and durability. The study also shows that landlords work with relations by meeting the tenants needs, which is done through good communication, activities and arrangements. Also, the design of the organization mattered for the relationship-building work, mostly because the design enables communication with the tenants.

In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings. / Under år 2000 beslutade den Europeiska kommissionen om att anta ett förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan. Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.

With the rise of social media and the emergence of smartphones, new possibilities have arisen for companies to create and maintain customer relations. Today, customers expect companies to be represented on social media platforms. Customers today will discuss companies and products on social media, regardless of whether the companies are represented on the platforms or not. Therefore, it is important for companies to be present on these platforms in order to be a part of the discussion. On Instagram, a company can share content that would perhaps be unfitting for any other medium. This thesis researches how the top five Interbrand companies on Instagram have worked with marketing and PR, and how their posted content affects the users’ level of interaction.    Two methods of analysis have been used in the writing of this thesis. In the first one, content analysis, the content and level of interaction of 200 Instagram posts were examined. Furthermore, a survey was conducted, with the aim of investigating Instagram users’ motivations for using the platform and of following a company profile on Instagram.   The material has been researched with an overall marketing and public relations perspective. Other theories that have been used concern customer relationship management, self-representation and self-disclosure, back stage and front stage and word-of-mouth theories.   The results show strong indicators that different kinds of posts evoke different levels of user interaction. The companies mainly use Instagram to market their products and to share information about events and new releases. These kinds of posts mainly receive a low level of interaction, with as little as one percent of the companies’ followers liking, and two in 10 000 commenting on the pictures. However, when the companies utilized Instagram’s co-creative features, for example by encouraging the users to use company specific hashtags, the level of interaction increased by as much as five times. Other interesting results concern back stage sharing and how interaction affects trust in a company’s message.

<p>In the year of 2000 the European Commission adopted a communication</p><p>called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with</p><p>International Accounting Standards by 2005 at the latest. When the amendments of IFRS 3 was introduced in March 2004 it meant that companies from that moment on, when acquiring another company, have to allocate the part of the purchase price assignable to customer contracts and the related customer relationships as an intangible asset. IFRS 3 does not give any guidance whatsoever on how to</p><p>accomplish the above described allocation and estimate a true and fair value of customer contracts and relationships. Let alone any direction regarding the establishment of the remaining useful life of the customer relationships and contracts, which constitutes the</p><p>foundation of the fair valuation but also a true and fair view regarding amortizations. The purpose of this thesis is to examine how the establishments regarding remaining useful life of customer relationships and contracts have been done. Furthermore, the purpose of this thesis is to explain the decision process and motives that results in why management choose to apply the specific remaining useful life of customer relationships and contracts they do. This study has been carried out with a qualitative approach involving two listed group companies within three different industries, hence, six companies are involved in this thesis. Semi-structured telephone interviews have been made with the companies and the annual reports have been examined. In order to explain the actions behind the valuation and establishment process, the positive accounting theory has been used. None of the six companies taking part in this study have applied an outspoken method for the establishment of the remaining useful life of the customer relationships and contracts and only half of the companies have identified different customer groups. A relation can be identified between using an external consultant</p><p>and applying different remaining lives for different customer groups. All companies amortize the customer relationships and contracts on a straight-line basis. This can be explained by the positive accounting theory to some extent. All companies applied straight-line amortization even though some of them actually admit that a declining</p><p>balance would provide a fairer view. Furthermore, long amortization plans are used in some companies in order to decrease the amortization costs and hence increase the net income. Positive accounting has been applied in order to shift reported earnings.</p> / <p>Under år 2000 beslutade den Europeiska kommissionen om att anta ett</p><p>förslag som hette EU Financial Reporting Strategy: the Way Forward. Antagandet av förslaget innebar att alla noterade bolag inom EU skulle presentera sin redovisning och sina årsredovisningar i linje med bestämmelserna i IAS – International Accounting Standards senast år 2005. När lagändringarna i IFRS 3 introducerades i mars 2004 innebar det att noterade bolag vid företagsförvärv fortsättningsvis skulle allokera den del av köpeskillingen som är hänförlig till kundkontrakt och relaterade kundrelationer som immateriell tillgång i</p><p>balansräkningen. IFRS 3 ger ingen vägledning överhuvudtaget med avseende på hur bolagen ska genomföra den ovan beskrivna allokeringen och uppskatta ett rättvist värde på kundkontrakt och kundrelationer. Inte heller finns det någon anvisning angående fastställandet av livslängd på kundkontrakt och kundrelationer som i sin tur ligger till grund för en rättvis värdering och en rättvis avskrivningsplan.</p><p>Syftet med den här uppsatsen är att undersöka hur fastställandet av livslängden på kundrelationer och kundkontrakt har utförts. Syftet är även att förklara beslutsprocessen och de bakomliggande motiven till varför företagsledningen väljer att använda den livslängd på kundrelationer och kundkontrakt de faktiskt gör. Studien har genomförts med en kvalitativ ansats som har involverat två noterade</p><p>koncernbolag inom tre olika branscher, totalt har alltså sex bolag medverkat i uppsatsen. Semistrukturerade telefonintervjuer har gjorts med de involverade bolagen och även deras årsredovisningar har undersökts. För att kunna förklara handlandet angående värderingsprocessen och livslängdsprocessen har den positiva redovisningsteorin använts. Inget av de sex bolagen som medverkat i studien har använt sig av någon etablerad metod för att fastställa den återstående livslängden av kundrelationerna och kundkontrakten, och endast hälften av företagen har identifierat olika grupper av kunder. Ett samband har identifierats mellan att använda sig av en extern konsult vid fastställandet och att använda sig av olika återstående livslängder för olika kundgrupper. Alla sex företagen använder sig av linjär avskrivning på kundkontrakten och kundrelationerna. Detta kan till en viss gräns förklaras med positiv redovisningsteori. Alla företagen har använt sig av linjär avskrivning även om vissa av företagen till och med medger att</p><p>degressiv avskrivning skulle ge en mer rättvis bild. Dessutom har långa avskrivningstider använts i en del av företagen för att sänka avskrivningskostnaderna som i sin tur ökar resultatet. Positiv redovisningsteori har alltså använts för att flytta vinster till innevarande år.</p>