Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

I denna rapport kartläggs attityder angående skolmedling på en mellanstadieskola i Norrbotten och då främst bland elever men också bland föräldrar och skolpersonal. Tyngdpunkten ligger på skolmedlingens funktion och betydelse för den enskilda eleven i termer av empowerment, recognition och socialt klimat..

Background: Phonemically balanced word lists are used when obtaining speech recognition scores in noise. These lists are designed for adults, but are still used for children. To properly obtain speech recognition scores in noise for children, normative data is needed to show what differences there are to be expected between children of different ages. Purpose: The main purpose is to obtain normative data for children in the ages of 7, 10 and 13 years for speech recognition scores in noise using words and to compare these with each other and with normative data of adults. A further purpose is to examine if there is any practice- or exhaustion effect to be seen when obtaining speech recognition scores in noise for children in the ages of 7, 10 and 13 years.Material: The participants were ten 7-year-olds, ten 10-year-olds and ten 13-year-olds.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

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.

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..

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

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.

This paper aims to investigate if the underlying effects of the marketing phenomena clutter can be explained by negative priming. Although a lot of research has been made in the field of marketing, many people still claim "all marketing is good marketing", which we intended to challenge. In order to do this a tailored experiment analyzing the effects of clutter was created. The experiment consisted of two activities with the objective to manipulate the participants by making them avoid distracters. To maintain high ecological validity throughout the experiment actual brands were used as distracters.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

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.

Inledning: Stockholm står idag inför en breddning av hotellutbudet, hur förhåller sig hotellen till den ökande konkurrensen? Kommer hotellen att förändra prisstrategierna och kan eventuella prisförändringar leda till ett priskrig?Syfte: Syftet med studien var att titta på hur olika hotell skiljer sig i prissättning och få insikt kring priskrig och om det kommer uppstå då konkurrensen ökar.Metod: Enkätstudie med viss kvalitativ metodundersökning har använts, på grund av flexibel och hanterbar data som svarar på syfte och frågeställning. Teoretisk data har inhämtats från artiklar och publicerade böcker. Det har även använts artiklar för att påvisa ämnets aktualitet. Tio Revenue Managers (RM) har intervjuats.

Inledning: Stockholm står idag inför en breddning av hotellutbudet, hur förhåller sig hotellen till den ökande konkurrensen? Kommer hotellen att förändra prisstrategierna och kan eventuella prisförändringar leda till ett priskrig?Syfte: Syftet med studien var att titta på hur olika hotell skiljer sig i prissättning och få insikt kring priskrig och om det kommer uppstå då konkurrensen ökar.Metod: Enkätstudie med viss kvalitativ metodundersökning har använts, på grund av flexibel och hanterbar data som svarar på syfte och frågeställning. Teoretisk data har inhämtats från artiklar och publicerade böcker. Det har även använts artiklar för att påvisa ämnets aktualitet. Tio Revenue Managers (RM) har intervjuats.

Purpose: The purpose is to research different co-operations between venue owners and WISPs, when WLAN is deployed in a public space. The aim is to establish viable business models for the interaction between the two vital actors in the public WLAN industry. In this work, the advantages and disadvantages of revenue and cost sharing will be defined, along with technical and commercial issues that need to be resolved. Methodology: A number of case studies of the current situation have been conducted in the most attractive venues for WLAN, airports. As the public WLAN market had most widespread adoption and is most mature in the USA, case airports were chosen both there and in Scandinavia.

Inledning: Stockholm står idag inför en breddning av hotellutbudet, hur förhåller sig hotellen till den ökande konkurrensen? Kommer hotellen att förändra prisstrategierna och kan eventuella prisförändringar leda till ett priskrig?Syfte: Syftet med studien var att titta på hur olika hotell skiljer sig i prissättning och få insikt kring priskrig och om det kommer uppstå då konkurrensen ökar.Metod: Enkätstudie med viss kvalitativ metodundersökning har använts, på grund av flexibel och hanterbar data som svarar på syfte och frågeställning. Teoretisk data har inhämtats från artiklar och publicerade böcker. Det har även använts artiklar för att påvisa ämnets aktualitet. Tio Revenue Managers (RM) har intervjuats.