Bed and Breakfast (B&B) business has becoming popular in recently years in Taiwan. There is growing number of B&B business. By 2013, there are total 4,223 registered B&B providing 16,904 rooms in Taiwan. It has become a 2 billion revenue business in Taiwan. (Tourism Bureau, M.O.T.C, Republic of China, 2013) This paper is aimed to analyze the market and give the owners suggestion for their plan to open a Bed and Breakfast business in Taitung. Given the relative competitiveness in this market, the owner is going to enter this market with some specialized characteristics to differentiate itself from its competitor. Unlike traditional B&B business, the business model extends the services to other sport-related activities, which generate other revenue to make the business more profitable and sustainable. Our study suggests that it is feasible to be profitable in 4 years with proper planning and execution accordingly.

Even though that business plans are created every day, and that there is many literature on them, there is very little known on the process of the business plan development itself. Using a qualitative research method called autoethnography, this thesis explored the business plan development process. The main findings of this thesis were that there are four main themes or problems that can be associated with this process: problems regarding the data search and data collection; emotions; time constraints and the attractiveness of the idea.

Master of Agribusiness / Department of Agricultural Economics / Mykel Taylor / Choosing a viable long-run crop investment can be risky and time consuming for farmers. The high establishment costs and risk for perennial tree crops like cherries require producers to conduct careful analysis prior to investing. Farmers must not only look to prices today but to the long term price trends that are likely affect the investment profitability. This thesis is an investment analysis on planting twenty-five acres of Sweetheart cherries in Washington State. The purpose is to calculate the total net present value over the commercially productive life of the cherry trees. Prices received by growers for sweet cherry production can fluctuate. Sweet cherries are also susceptible to yield volatility. Therefore, a sensitivity analysis was calculated that shows the changes in price and yield and its effect on net present value. Sweet cherry production for fresh market is also labor intensive. Changes in labor supply and minimum wage can affect a farmers profit margins. This thesis evaluates the risk of a wage shock to the total net present value of the investment. The net present value calculated was found to be positive, making planting Sweetheart cherries a viable option for Hillslide Orchards. The internal rate of return was favorable at 12.30% return. Yield risk was relatively low in this model showing positive net present values at 60% over base yield and still positive at 40% below base yields. The price risk was found to be slightly higher with negative net present values below $1.00 or 20% below the base price. It is important to note that this model represents planting a block of Sweetheart cherries within an existing operation. There are additional costs that would be incurred for other farm operations, not modeled here that could decrease the overall profitability under alternative planting scenarios.

Internet adoption and e-business has been of particular interest amongst researchers and practitioners, however, most of the studies focus on large organisations and only recently there has been a shift of interest to e-commerce/business adoption by Small and Medium Enterprises (SMEs) with little or no reference to dot-com initiatives. It is well documented that SMEs have significant and different challenges in comparison to large organisations in the brick and mortar domain. Therefore, investments in the e-business domain (such as dot-com start-ups) present even more challenges to SMEs. Consequently, this research offers an in-depth study of the start-up process of a dot-com company by examining the stages, phases, and components that are key for this process. The empirical contexts of this research are three projects with three different SMEs that have actively participated in the creation of a new dot-com venture. These were analysed using an action research approach with interpretative and qualitative analysis. The main component of the action research approach covers a longitudinal study (2 years) divided in four cycles, followed by two case studies used for the evaluation of the findings of this research. These results of all research cycles, which in turn, can be considered the contributions to theory and practice of this research, can be seen in two ways: the development of a start-up framework for SMEs, and a Business Information Database (BID) that supports the implementation of the framework. The framework is designed to visualise, from a strategic perspective, the stages that an organisation have to go through in order to initiate a new dot-com venture. Is proved that organisations have, directly or indirectly, followed specific steps related to the phases described in the framework. Hence new entrepreneurs can use the phases of the framework to facilitate and ease their start-up process looking at the main features of each phase. The BID was constructed under two premises: a) to structure the main documents and corresponding building blocks used in industry and in the proposed framework, such as the Strategic Plan, Business Model, Business Plan, and Business Case, and b) to identify the relationships among the building blocks of all the aforementioned documents. The BID and related documents can be used to identify how a particular piece of information (e.g. building block) affects other aspects of the dot-com initiative. The BID can be also be used as an independent artefact to assist organisations through the structure of the business documents in the start-up process, even if the organisation is not following a specific framework. Hence the BID itself can assist entrepreneurs to start-up firm without the need to have an overarching framework. Last but not least, practical recommendations are offered to practitioners and stakeholders interested in developing new ventures within the dot-com domain.

The main aim of this graduation thesis is to create a business plan for an emerging business. The theoretical part briefly describes the concept of entrepreneurship. The basis of the theoretical part is representation of various chapters in the structure of the business plan The main part of the graduation thesis is the practical part, which contains a full version of a business plan for the company MaxiMini Ltd, which deals in shoes for people with special size requirements. The author first deals with basic information about the project and then goes on to describe the principles of a business opportunity, goals and business strategy. Then follow detailed product (and its need) characteristics, a description of services, location and potential suppliers. The marketing analysis examines competition, overall and target markets, prices and marketing. The financial part evaluates capital expenditure and operating costs, which together form the source for financial statements in three versions of possible future progress, followed by a recovery calculation of investment. In the conclusion the whole project is evaluated by means of SWOT and risk analysis.

The theme of the diploma thesis is to analyze the use and prepare the business plan of establishing alternative fuel showroom cars. Showroom will focus on sales of new cars with full warranty that are primary equipped with alternative fuel engine. The idea of concentrating sales center of alternative fuel cars is unique, in the vast majority of cases sellers are becoming dealers of automobile manufacturers and their direct representatives. The sales center will be concentrated in the Prague region where the parent company has its placr of business. The theoretical part of the thesis is devoted to the characteristics of conventional and alternative fuels. In the practical part there is created a business plan of construction and operation alternative fuel cars showroom. The project is prepared on real numbers and will be used during implementation in practise.

The paper focuses on the analysis and description of the options considered in the use of the castle Terezín in Albeř near Nová Bystřice. It shows also economic performance of these options, and total reconstruction of the castle. The output is an evaluation of these options, depending on financial performance and other entitlements to the options. Work is processed in order to verify whether it is economically realistic proposed solutions actually implemented.

Abstract Interactive Media and Game development are experiencing an incredible growth the recent year. Digital devices are in constant evolution, and the developers/artist are glad to unleash their full potential by creating innovative content that take advantage of those capacities. Although creation and innovation is not what is limiting this field, the business side to this industry is the biggest challenge to this kind of content. Making a good product needs a team effort, and these employees will obviously need good money for their expertise, which, means the product needs to be funded to make it happen. In this context I find myself in the perfect position for this kind of adventure as I both love games and I like to play the role of the entrepreneur/problem solver. As a Fulbright scholar I feel my self-obligated to help my country back with all the knowledge and the opportunities I got offered by coming here and learning from U.S professionals in the industry This brings us to the core of this thesis, by doing a Co-op job in Petricore, shadowing its CEO and surrounding myself by a huge community of professionals from the industry, researching the best way to start my own startup €œABY€� in the same industry in Tunisia. I will also using auto ethnography and interviews to collect relevant data in an ultimate goal of building a lightweight business plan to guide me in starting this adventure in my home country.

This thesis is aiming to reveal different characters of wedding photographic market in Sweden, China and Pakistan and give an overview, including history and trends on the three distinctive markets. Through the comprehensive comparison, an entire business plan is presented to enter into the Swedish market by mixing with unique Asian visual characters. / Program: Magisterutbildning i fashion management med inriktning modemarknadsföring

Syftet med vårt arbete var att utforma en affärsplan, där idén är att sälja arbetskläder till privatpersoner via e-handel. Bakgrunden är att vi ser ett ökat intresse för fritidsaktiviteter hos privatpersoner som kräver någon form av arbetskläder. Exempelvis har vi noterat de populära tv-programmen om matlagning, bakning, heminredning och trädgårdsarbete. Vi har även observerat att den moderna människan gärna pysslar om sitt hem och vi vill att de skall kunna göra det i stil. Vi tycker att kombinationen funktionalitet och design är en intressant infallsvinkel för denna typ av kläder. Att sälja via e-handel tycker vi är ett modernt och demokratiskt val av försäljningskanal. E-handel är tillgängligt för en mycket bred målgrupp och ökar kontinuerligt i användarantal. Vi har valt att fokusera mycket på att tillfredsställa kundens behov och har därför valt att inrikta vår affärsidé på att effektivisera kundservice, kundnytta och leverans. Vi har sett att våra konkurrenter brister på detta område. Några av dem har exempelvis endast webb-baserad kundsupport och långa leveranstider. Vi kommer inte i inledningsskedet att kunna konkurrera med det stora sortiment som flera av de andra aktörerna på marknaden har. Det är också en av anledningarna till att vi valt att nischa oss mot en genomgripande kundservice. Med anledning av att arbetet i huvudsak skall handla om detaljhandel så har vi avgränsat arbetet till att endast se till privatpersoner och lämnat företagskunder därhän. Vår målgrupp är då en mycket hobbyintresserad kvinna eller man som vill bruka arbetskläder med stil och hög kvalitet. Men det kan även vara en kvinna eller man som har högre krav på sina yrkeskläder vad gällande modegrad och hållfasthet än vad arbetsgivaren kan erbjuda. Vi har intervjuat systemutvecklaren och e-handelsexperten Ralf Lindberg på 3bits Consulting AB. Han har hjälpt oss med ett flertal frågor kring det praktiska arbetet kring en webb-butik. Vi har även tagit hjälp av ett flertal medarbetare på Segers Fabriker AB för hjälp kring detaljerade frågor kring sortiment, logistik och inköpspriser. Den referenslitteratur vi har använt oss av har varit aktuell och relevant. Vi har försökt att vara källkritiska i vårt val av elektroniska källor och har i största mån undvikit internetlexikon så som Wikipedia där ursprunget är osäkert. De konklusioner vi gjort i arbetet är att vår affärsplan och affärsidé är genomförbar men med den konkurrens och de förutsättningar som finns på marknaden gör det till ett tufft uppdrag att erövra marknadsandelar. / <p>The aim of our report was to develop a business-plan, where the idea is to sell work wear to consumers through e-commerce. The background is that we are seeing an increased interest in free time activities that require some form of working clothes. For example, we have taken notice to the many TV-programs about cooking, baking, home decorating and gardening and that they are very popular. We have also observed that modern people like to fix their homes and we want them to be able do it in style. We think that the combination of design and functionality is an interesting approach for this type of clothing and we think that selling by e-commerce is both modern and democratic. E-commerce is available to a very broad audience and is steadily growing in number of users. We have chosen to concentrate our attention on the satisfaction of our customer and have therefore chosen to focus our work at customer service, customer satisfaction and delivery. We have seen that our competitors fail to compete in this area. Some, for example, do only have Web-based customer support and long delivery time. We will not initially be able to compete with the large range of products that several of our competitors have. It is also one of the reasons for our choice to position ourselves on the market with an advanced customer service. We have defined this report to concern the topic of consumers only, leaving our corporate customers behind. This since our restrictions from the beginning was that the report had to involve retailing. We have decided our target group to be a woman or man with a big interest for her/his hobby and with a need for stylish working clothes with high quality. But it could also be a woman or man with higher standards for her/his working clothes regarding fashion and quality, then what is offered by their employer. We have interviewed system developer and e-business expert Ralf Lindberg from 3bits Consulting AB. He has helped us with answering several questions about the practical work around a web-shop. We have also taken the help of several employees at Segers Fabriker AB for help on specific issues regarding assortment, logistics and purchasing prices. The reference books we have used have been updated and relevant. We have tried to be critical in our choice of sources and have tried to avoid online dictionaries such as Wikipedia, where the origin is uncertain. The conclusions we made in our report is that our business plan and business concept is viable. However, the competition and the market conditions makes it hard to succeed.</p><p>Program: Butikschefsutbildningen</p>