In a more digitalized world the paper industry has struggled to deliver customer value and stay relevant when the digital media has started to emerge. This problem has especially happened to newspaper which has seen a decline in Sweden with over 20% the last decade. Paper mills has also started to destroy shareholder value as many mills only work with offering customers low prices and tries to outlive their competitors. This has led to the following research objective of this study:  To examine the importance of end customer value in paper industry for developing market shares in the digital era. This study has been an exploratory and descriptive study with a qualitative data collection. The data has been to one part been collected through a market survey that has asked end-users how they perceive price and quality when comparing two different types of paper. Also interviews with one paper producer and two printing companies have been done to cover the professional aspect of customer value for the paper industry.  It has been clearly shown in this study that customers and companies inside the paper industry are agreeing in which customer values being most important, quality and price. The importance of being innovative was also stated by interviewed printing companies and the paper producer. The market survey was a good example of how innovation, from a paper producer, related to important customer values – perceived quality and perceived price – can create a potentially higher market share and profitability, instead of just lowering their prices and try to outlive their competitors.  The study has also contributed to see that companies inside the paper industry are conscious that they face tough competition from a more digitalized world. Even though the companies know that they face competition from the digital media the companies have a good understanding of which products they can continue to compete with and which products that digital media has the upper hand on.

Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-making. In marketing, research on �market orientation�, has emphasised similar and interrelated themes of customers, competitors, and the interfunctional coordination of organisational activities in the creation of customer value and the ascertainment and calculation of profits. Taking market orientation as a point of departure, in this thesis a conceptual framework is developed which reflects the theoretical links between management accounting and market orientation at a product decision-making level. The undertaking of two in-depth organisational case studies is reported in which market orientation and management accounting for each functional area is analysed and discussed. A greater functional and organisational emphasis on customers� vis-�-vis competitors was found as was an emphasis on informal means of information communication and coordination between functional areas. Despite consistent cross-functional understanding of customers� product-attribute needs in both case studies, the findings indicate the use of �traditional� accounting information for product-level decision-making and an absence of market-orientated accounting information. Exploration and description of the industry and organisational context in both case studies provides an insight into several factors - formality, strategic orientation, organisational structural costs and resource capability � that appear to influence market orientation and the adoption of market-orientated accounting for product decision-making.

This thesis reports on a study that examined customer accounting (CA) in Australian companies. The broad aims of the thesis are to develop an understanding of the organisational role played by CA practice and the role accounting plays in providing information about a firm's customer base. Three empirical phases have been undertaken in the study. The first phase involved exploratory interviews with accountants and marketers from a number of Australian firms. The second phase comprised an in-depth case study that involved the development of a segmental customer profitability analysis in a major Australian telecommunications company. The third empirical phase involved the administration of a survey questionnaire to chief accountants and marketing managers from a number of large Australian companies. A number of significant findings are reported and include: (1) A level of CA practice has been observed that is reasonably in line with what was anticipated based on the minimal previous academic interest in this area. (2) There appears to be a potential for further CA development in Australian companies. (3) The interview findings identified 'short-term tactical decisions' and 'focus attention on maximising customer value' as the two most important organisational roles CA may play. (4) CA systems were found to provide important information for marketing resource allocation decisions, customer retention decisions, customer service management decisions and customer pricing decisions. (5) The main barriers to CA implementation identified during the segmental CPA case study and exploratory interviews concerned information technology and data acquisition problems. This finding was supported by the results of the survey questionnaire phase of the study where in addition to these two barriers, 'other competing organisational priorities' was rated highly as an impediment to CA system development. (6) Some support was found for the proposed relationships between CA and the contingent factors of company size, customisation, and organisational structure. (7) Limited support was found for the proposed positive association between CA systems and competition intensity and marketing orientation. (8) No support was found for the proposed relationships between perceived environmental uncertainty, organisational strategy, organisational performance and CA systems. (9) Customisation was the only contingent factor found to have a significant impact upon the potential of CA to aid management.

<p>The main objective of this thesis is to understand why there is imbalance of exchange students of Sweden and Thailand. We have analyzed the interviewed data of Swedish students who had experience of studying at universities in Thailand. Our research has revealed the factors and issues behind the imbalance situation. After analyzing factors we have proposed some recommendations in order to improve the pedagogy to increase the number of Swedish students deciding to study at Universities in Thailand so that the exchange imbalance could be reduced. Furthermore, we have proposed a favor product package for Swedish students that can help them to decide to study in Thailand.</p>

<p> </p><p>The main objective of this thesis is to understand why there is imbalance of exchange students of Sweden and Thailand. We have analyzed the interviewed data of Swedish students who had experience of studying at universities in Thailand. Our research has revealed the factors and issues behind the imbalance situation. After analyzing factors we have proposed some recommendations in order to improve the pedagogy to increase the number of Swedish students deciding to study at Universities in Thailand so that the exchange imbalance could be reduced. Furthermore, we have proposed a favor product package for Swedish students that can help them to decide to study in Thailand.</p><p> </p>

<p><strong>Syfte: </strong>Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.</p><p><strong>Metod: </strong>Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.</p><p><strong>Empiri: </strong>Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde. Vidare påverkas upplevt värde av valet av revisionsbolag samt om företagen anser att de anlitat det bästa revisionsbolaget.</p><p><strong>Slutsatser: </strong>Vi har funnit att revisionen har ett värde för merparten av aktiebolagen då de anser att fördelen med revisionen överstiger kostnaden.  Revisionens värde består av kvalitetssäkrad information, företagen är nöjda med det revisionsbolag som anlitats samt har en god relation till revisorn. Företagen upplever högre värde om de anlitar en big 4 samt om de är nöjda med sin revisor och sitt revisionsbolag.</p> / <p><strong>Purpose: </strong>The purpose with this thesis is to study if audit customers perceive value adding and what they believe is causing audit value. We also investigate if there are any differences in perceived audit value depending on owner-structure, audit firm and contact with the auditor.<strong> </strong></p><p><strong>Methodology: </strong>We preformed a quantitative research by sending a web survey to 540 limited and public companies. Furthermore we did a qualitative study through semi-structured interviews with the financial managers of two companies in Kristianstad.   </p><p><strong>Empirical foundations:    </strong>The web survey was answered by 139 companies.<strong> </strong>Most respondents reckon audit gives an economical<strong> </strong>value, many indicate the audit to be a quality assurance and that audited financial information have higher quality than not audited information. The results indicate that the relation with the auditor is important for the companies’ opinion about audit value. Further, their view on whether they have the best audit firm or not are depending for how they perceive audit value, so does the choice of audit firm.</p><p><strong>Conclusions: </strong>Our findings shows that the audit is valuable for most companies, this because the benefits from the audit exceeds the costs. The value consists from quality secured information, satisfaction with the audit company and the good relation with the auditor. The companies experience higher audit value if they have a big 4 and if they are satisfied with their auditor and audit firm.</p> / VG

<p>This thesis examines customer value by studying the iPhone through its users from a Service- Dominant logic perspective. We distinguish three parts of the theory: the process of value- creation; the role of the firm; and customer involvement in shaping the offering. By conducting interviews with students in Uppsala, Sweden, we recognize three findings. First, while value is mainly created through the use of an offering the start and end of the value creating process is difficult to distinguish. Second, by interacting with the customer during the use of an offering the firm can affect the value the customer experiences. Third, by customizing an offering more value can be created, and if the customer participates in the process it is more like to succeed.</p>

This thesis examines customer value by studying the iPhone through its users from a Service- Dominant logic perspective. We distinguish three parts of the theory: the process of value- creation; the role of the firm; and customer involvement in shaping the offering. By conducting interviews with students in Uppsala, Sweden, we recognize three findings. First, while value is mainly created through the use of an offering the start and end of the value creating process is difficult to distinguish. Second, by interacting with the customer during the use of an offering the firm can affect the value the customer experiences. Third, by customizing an offering more value can be created, and if the customer participates in the process it is more like to succeed.

People in Sweden have become more aware and interested in environmental issues. This has led to an increased demand for environmental friendly food products. Previously the price often determined if a customer bought the product or not. During the recent years internet has become a more widely used media than ever before. This has led to that inter-net is one of the important tools to gather information and knowledge, among other things environmental issues. With such aspects in mind the authors found it interesting to investigate if companies could use internet as a marketing tool for environmental friendly products. Therefore the purpose of this thesis is to: investigate if and how companies display environmental friendliness in their marketing strategy and how it is presented on their company webpage’s. In order to fulfil the purpose five general dealer’s home and webpage’s were examined. As a supplementing research one store for each of the five general dealers were visited and ex-amined. The used theoretical framework is focused on value and green marketing. How to create a specific value is often the core when formulating and creating a strategy for a company. Green marketing is such marketing that include environmental concerns in the marketing offers. The sales of ecological food has increased and according to SCB (2006) represented 6 Billions in revenue between 2004 and 2005. The literature indicates that green marketing have to change and become more like conventional marketing, in order to reach the larger consumer segments. As a supplement to this theory, a section with home and webpage de-sign and chromatics are added. The analysis and conclusion showed that there were some differences in how the re-searched companies used green marketing. Two of the companies used their webpage’s and displayed environmental awareness, while two had a clear focus on price. One company had a health focus. It was also found that there are differences between the messages and information on the home and webpage’s, compared to the findings in the stores. What also was found was that green marketing not only should target the already green consumers, but instead aim at the larger consumer segment. To do this green marketing should become more like conventional marketing and not only focus on the product, but also other value factors. The findings also suggest that the companies could use their home and webpage’s to a higher extent than they do today.

The competition between organizations has become tougher due to the globalization of the market place. This case study has been conducted at Stilexo, which are situated in Skillingaryd. Stilexo is an aluminum die caster and is a part of the Alteams group. Within the Swedish market approximately half of the casted products used are imported and this is a trend that seems to be increasing. In order to stay competitive next to the foreign suppliers the Swedish manufactures needs to differentiate, the question is how? In order to find the answer to the question Thomke and Hippel (2002) argues that the suppliers must listen to their customer with the intention of finding the needs and wants of the customers. The purpose of this thesis is to interpret how Stilexo can create higher customer value. This thesis has been written with an interpretivistiv research position combined with an inductive approach. The research strategy used is a single case study strategy. A qualitative approach has been used with in-depth interviews of employees at Stilexo and of existing/potential customers to them. Price, quality and the ability to deliver on time are parameters that have to be fulfilled in order for a supplier to be qualified. If these parameters are reached there are other values that can make a supplier an order winner. The main finding is that the relationship between the supplier and the customer is very vital. A higher interaction between the two parties has the potential of increasing the customer value. Co-creation of new products is something that is mentioned as value adding that can be gained from higher interaction. Further on innovativeness, flexibility, technology, and that the supplier can handle the whole supply chain has also been identified as value adding activities.