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My all-time favorite is Olivier Blanchard's http://www.slideshare.net/thebrandbuilder/olivier-blanchard-basics-of-social-media-roi
I saw him present this in person at the inaugural http://socialfresh.com conference in August 2009, and recommend it to all my customers.
Great presentation. I guess Olivier assumes the time factor of calculating ROI is a given. He kind of alludes to it in his later charts. See, joining here has already paid off for me. Thanks, Gia.