Uppsatsen behandlar mötet mellan styrsystemet revenue management, ett verktyg som syftar till att optimera ett företags intäkter, och de anställda som arbetar med det. Systemet handlar om att sälja rätt produkt till rätt kund vid det rätta tillfället till det rätta priset. Detta verktyg används idag av de flesta hotellkedjor och har numera blivit mer eller mindre standardiserat. Istället för att enbart beskriva systemets ekonomiska fördelar har vi valt att rikta in uppsatsen på hur de anställda som arbetar med verktyget påverkas. Genom vår analys har vi funnit ett antal begränsningar i mötet mellan revenue managementsystemet och de anställda.

Apple has since their launch of the Iphone series created a billion dollar business with the market place Appstore. Third-party apps have disrupted the mobile industry, attracted a high number of developers and set the standard for the industry. Despite success, this market has yet not been the topic of any academic study, a fact that makes this thesis important. Under the assumption that apps can be regarded as a service, traditional service marketing theories have been applied with the research goal to map existing business models, evaluate revenue potential and understand best practices of marketing techniques. A series of qualitative interviews with representatives from the difference business models, backed by secondary data describing the domain shows how the Appstore has evolved over time and which marketing practices that appear successful.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

Under de senaste sju åren har golfintresset i Sverige stadigt minskat. Denna studie tar upp möjligheten att genom en mer dynamisk prissättning återvinna golfintresset i Sverige och öka golfklubbars intäkter. För att åstadkomma detta utgår studien från att teorier om intäktsmaximering (revenue management), hämtade från besläktade branscher som flyg och hotell, även är applicerbara på golfbranschen. För att undersöka frågeställningen ?Hur kan en modell för ytterligare differentierad prissättning tas fram för den svenska golfmarknaden?? har en kvantitativ undersökning gjorts.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

This master thesis was made to validate hydropower models of a turbine governor,Kaplan turbine and a Francis turbine in the power system simulator ARISTO atSvenska Kraftnät. The validation was made in three steps. The first step was to makesure the models was implement correctly in the simulator. The second was tocompare the simulation results from the Kaplan turbine model to data from a realhydropower plant. The comparison was made to see how the models could generatesimulation result that was similar to the reference power station.

Background: The theater market has matured ? supply now exceeds demand. Government funds are on a decrease, replaced by other means of financing. The city of Stockholm will be introducing a bonus system that will benefit independent theater groups that succeed to increase their revenue and attendance. Hence, the audience will play an even greater role, a tendency some free theater groups come to terms with by interacting with the audience to create value.Thesis statement: What factors lead to the long-term survival of the independent theater groups, allowing them to benefit from the imminent bonus system?Purpose: To analyze and evaluate the marketing strategies of the independent theater groups, in reference to their capability of long-term survival through value creation along with the audience, thereby increasing attendance and ticket revenue.Methodology: The study combines quantitative and qualitative approaches and methods.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

This thesis has been carried out in autumn 2009 at Uppsala University for Boliden Mineral AB. Physical modelling has been used to model a comminution circuit. The model has then been linked to a PLC.When a concentrator is about to become operational Boliden Mineral AB have been looking for a way to test the PLC. The purpose of this report has therefore been to develop models for the subprocess in a concentrator and link these models to the PLC. The subprocess was a comminution circuit in Aitik36.