<p>The purpose of this dissertation is to find out which parameters service companies are using in order to create customer satisfaction and customer loyalty. Theories that we have chosen to consider deal with relationship marketing, service quality, different types of loyalty, customer value, customer loyalty, customer satisfaction, loyalty programs, customer clubs, monetary benefits and social bonds. From parts of these theories we have created a model that we claim show how companies in the service sector create satisfied and loyal customers. To test our model in reality we conducted a case study with three companies in the bank sector. After the case study we refined our model so it better reflects reality. Our findings are that the parameter called social bonds has a significant importance for the companies we have studied. Monetary benefits and loyalty programs are other factors that the companies use to create satisfied and loyal customers. None of the companies we have studied use customer clubs as a parameter to create satisfied and loyal customers. More research has to be done and some suggestions for this will be given.</p>

<p>In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.</p><p>In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects. These counter measures gave rise to new effects. Both the counter measures and the new effects were each followed by agent costs. Rational economics will presume the family to implement counter measures if the sum of the agent costs for counter measures and new effects are lower than those caused by the original effects. However, the owner family may still prefer not to perform any counter measures even if it is unprofitable and increases the costs for the family firm. </p><p>Interview guides were based on different effects of altruism, their counter measures and new effects were chosen to be studied. Five different family firms were visited and at each firm one family member who was the owner/managing director and one non-family member at higher direction level were interviewed. </p><p>Generally, our study indicated that family firms do prefer to accept the effects of altruistic behaviour. Only few of them carried out counter measures to compensate for these original effects and the aim was to favour family members. For example, education and early socialisation with the firm would counteract non-optimal decisions and awareness of possible disputes would counteract an inefficient management. </p><p>The board of the firm was composed of family members only in order to keep the ascendancy within the family, leading to restrictions in the selection of persons in prominent positions. Further, there were fewer alternatives when financing investments.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that’s the case we want to study the effects.</p><p>We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.</p><p>We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow. It meant that we didn’t in detail investigated all the rules and recommendations of the FRII. We mailed the questionnaire to the respondents.</p><p>We analysed the results of the questionnaire with tables of frequencies and diagram. We found that fundraising organizations accounting and work are indeed influenced by the membership in FRII and we could also se how.</p><p>The dissertation is written is written in Swedish.</p>

<p>The Uppsala model is one of the theories describing the internationalization process of firms. The model states that firms first choose to enter nearby markets with low market commitment. We found a case where the firm did not follow the model. Thus, it is not applicable to all firms. By conducting an anomalistic case study of Malmberg water AB the model has been critizised and modified. Three firm specific aspects have been added to the original model. These are, size of the firm, competitive advantage and the product. By adding these new varibles to the original Uppsala model we hope that it can better explain the internationalization process of firms and especially the psychic distance concept. However, this needs to be further tested and evaluated.</p>

<p>This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good. This indicates that there is a risk of auditors becoming influenced by the companies they audit.</p><p>The dissertation is written in Swedish.</p><p> </p>

<p>The purpose of this thesis is to describe if there is a variation in the demand for information in the audit report between groups of stakeholders and if we can point at some additional information that the groups of stakeholders might desire.</p><p>In order to fulfil our purpose, we adjusted the stakeholder model using the agency theory’s assumption of asymmetric information and thereby identified different groups of stakeholders with an interest in a company. For these groups we formed hypothesis that were tested by performing a self-administrating questionnaire on the Internet.</p><p>When analyzing the data collected, we indeed found a variation among the stakeholders in the amount of information they desire. We also established that auditors and managers want less information in the audit report than the other groups. Owners without control want the most information.</p><p>By putting together top 15 lists of the questions from the questionnaire, we identified information that the stakeholders desire, but are not given in the audit report of today. This analysis finally resulted in a suggestion for a revised audit report.</p><p>The thesis is written in Swedish.</p>

<p>The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data. </p><p>The report is written in Swedish, which is our mother language.</p>

<p>Syftet med vår uppsats är att se på om de sakkunniga biträdenas inflytande i</p><p>revisionen påverkas av de förtroendevalda revisorernas sammansättning, bakgrund</p><p>och kompetens. Vi har valt att studera om de förtroendevalda revisorernas</p><p>könsfördelning, åldersfördelning, antal aktiva politiska år, antal år som</p><p>förtroendevald revisor, arbetslivserfarenhet samt utbildning har en betydelse för</p><p>hur revisionens inflytande kommer att vara fördelat på de förtroendevalda</p><p>revisorerna och de sakkunniga biträdena.</p><p>Genom vår egna teoretiska modell och med hjälp av den institutionella teorin har</p><p>vi skapat olika hypoteser för att i sin tur kunna få fram relevanta svar.</p><p>Undersökningen har genomförts som en surveyundersökning, då vi med hjälp av</p><p>standardiserade enkäter telefonintervjuade alla de förtroendevalda revisorerna i</p><p>varje vald kommun samt deras huvudsakliga sakkunniga biträde. Då vi inte</p><p>statistiskt kunnat säkerhetsställa våra hypoteser genom test i SPSS, har vi istället</p><p>studerat vårt insamlade material okulärt. Vi har med andra ord inte kunnat testa</p><p>våra hypoteser utan vi har istället endast kunnat pröva dessa.</p><p>Vi har i vår undersökning kommit fram till att ingen av våra valda variabler har</p><p>någon påverkan på inflytandet i de kommunala revisionerna. Dock har vi sett</p><p>antydningar till att vissa hypoteser i några fall ej bör förkastas. Men som nämnts</p><p>ovan har vi inte kunnat säkerhetsställa dessa och därför vågar vi inte säga att det</p><p>verkligen stämmer. Därför har vi förkastat alla våra hypoteser, dock har vissa</p><p>endast förkastats tillsvidare. Vi har dock blivit medvetna om att i de kommuner vi</p><p>valt att intervjua är att det manliga könet dominerar bland de förtroendevalda</p><p>revisorerna och även att medelåldern bland dessa är hög. Detta har gjort att vissa</p><p>av våra variabler har varit svåra att undersöka då vi inte har haft något att jämföra</p><p>med.</p>

<p>The purpose of the theoretical part of this dissertation is to provide an overview of existing strategies and various methods, which can be utilised by companies to obtain and leverage customer knowledge. The goal of the survey conducted in the empirical part of the paper is to give a state-of-the-art view of how companies within selected industries and geographic regions involve (potential) users of their products in the innovation process. Further, the international survey aims at giving the reader insights as to the question whether there are any striking industry-specific or region-specific differences with regard to the use of instruments for obtaining customer knowledge presented beforehand. As to geographic differences with respect to customer involvement, the survey does not allow to draw conclusions. Concerning the diffusion of the methods in the chosen industries the research indicates notable differences.</p>

<p>The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants. There is a time question, and a glass ceiling that women themselves set, which will decide when women will do carrier extension as men do. Consequently we draw the conclusion that it is women who have other priorities and they are the ones to choose their own situation. </p><p>The dissertation is written in Swedish.</p>