As the football industry develops into a highly competitive commercialized industry, football clubs must step up and improve their business strategy. This study focuses on the famous Italian club AC Milan, a club with many international titles but with declining Revenues. The purpose of this thesis is to study how AC Milan can generate higher Revenues by comparing its marketing and business strategy with the most profitable clubs in the world, the benchmarking partners Real Madrid and Manchester United. By using a benchmarking model, following the five steps of this process, conducting observation studies, an interview and examining secondhand information, gaps between the clubs were evaluated and analyzed. These evaluations became together with chosen theoretical references, the basis for the improvement suggestions and conclusions shown by the authors.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their Revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize Revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their Revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

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.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which Revenues and costs they may expect thenext period.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which Revenues and costs they may expect thenext period.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased Revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax Revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and Revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Wind power is expanding rapidly in Sweden. Increasing amounts of wind power sets higher requirements on balancing power and grid expansions and would affect the whole Swedish electricity system. The aim of this report is to examine the factors affecting the wind power expansion in Sweden. How many wind power plants projects will obtain building permissions and what costs and Revenues can be expected? How much balancing power will be required and does a changing geographical distribution of the wind power plants reduce the need of balancing power?A survey of the county board?s official applications has been made and out of all the applications, corresponding to 80 TWh produced per year, about half of the applications are expected to obtain a permit with a major portion of them located in the north of Sweden.Especially older wind power plants, deriving revenue from Nord pool, find themselves today in a complicated financial situation.

Purpose: The purpose of this studie is to map and describe the marketing strategies of professional sport organizations and examine in what extent and how they apply the 7P?s of the Marketing mix.Method: We have used an abductive approach in this study. The research was conducted as a two case study, the studied objects are AIK Ishockey AB and Djurgården Hockey AB. A qualitative method has been used. The empirical content was collected by triangulation in form of interviews, telephone interviews, studie of webpages and participating observation.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

Swedish clubfootball of today involves more money than ever before. This developmentdepends on the higher interest for football in Sweden which generates more Revenues fromaudience and TV-contracts, which leads to more money from sponsors and an increasingmarket for selling souvenirs. Despite the fact that the increasing interest has generated moreRevenues, we can still see reports in the media about economic problems in some clubs. Whatis the reason for this? Do the clubs have the ability and knowledge about economic controlthat it takes to run such a business as the clubfootball in Sweden has become?Purpose: The purpose of this study is to examine the economic control in a number of clubsplaying in the two Premier Divisons of the Swedish Football League.