Forestry and the wood-based sector provide increasing contributions to the national and rural economy development. Tree plantations serve as a business opportunity to secure the livelihood of thousands of small-scale timber producer households in several tropical countries. Given that forest land and the timber production it supports is limited, sustainable management of forest-based resources including timber is required. By integrating the value chain and livelihood analysis framework, this study investigates the value chains and impacts on rural livelihoods of commercial Acacia hybrid timber in central Vietnam. Besides that, scenario analysis is applied with a view to proposing the development pathways of the timber value chains and to providing improved information for developing the plantation policy in Vietnam at large. The empirical analysis employs a case study research design to examine the transition towards higher value uses of timber resources, thereby exploring the performance of woodchip, non-FSC furniture and FSC-certified furniture value chains in Thua Thien Hue province. Furthermore, two production areas named Nam Dong and Phu Loc districts are selected as embedded cases to examine the rural development potentials of Acacia hybrid timber production and commercialization. A mix-method approach, including both qualitative such as review and analysis of secondary data and key informant interviews, and quantitative data collection methods such as producer household surveys are applied to gather primary and secondary data. Diverse qualitative and quantitative analyses including content analysis, value chain analysis, livelihood analysis, and scenario analysis are also utilized corresponding to the specific research objectives. The macro-level analysis reveals the strategic responses of Asian wood-based firms to the global economy, particularly in terms of geographical scope, governance, cooperation, and overall performance. In addition, a literature review points out the potential impacts of Asian timber VCs on the environment and livelihoods. While timber product commercialization generates benefits to the value chain actors, unsustainable forest management leads to diverse negative environmental effects. The findings demonstrate considerable knowledge gaps and call for broader geographic coverage, as well as more transparent and quantitative assessments. To deepen the understanding on timber VCs, further research efforts should scrutinize the origins, functions, operations, and interactions of firms in these chains, and incorporate environmental and social aspects. The meso- and micro-level analysis exposes the structure of Acacia hybrid timber value chains which are shaped by various socio-economic, political, and environmental conditions. All three analyzed timber value chains are buyer-driven, led by processing and exporting companies in the downstream node of chains. At the upstream node, small-scale timber producers are normally less organized and lack market access. Timber production and commercialization provide profitable business activities to timber producers, traders, and processing and exporting companies. From a chain perspective, the woodchip value chain is financially profitable. However, its contribution to the national economy is the least. In contrast, the FSC-certified furniture value chain contributes fundamentally to economic development. The micro-level analysis indicates the difference regarding the socio-economic features, resource access, and management of producer households between the two analyzed districts. Relevant findings also indicate the importance of Acacia hybrid woodlots in the current livelihood system. However, more wealthy households benefit more from the Acacia hybrid timber income, especially in a well-developed market. Timber production and commercialization contribute to rural poverty reduction. Nevertheless, it is the main driver of the overall income inequality in both districts. Results from the literature review and empirical study support to conceptualize and evaluate the three development scenarios, displaying different levels of forest transition interventions and reactions of key actors in the chains. Under the current situation, a fast transition model with strict plantation control is not advisable for timber value chains’ stakeholders, especially those who operate on the ground. A slow transition scenario with a co-management model, instead, serves as a suitable development pathway. To improve the current management system, this study implies five management strategies, including (i) adaptive management; (ii) multi-stakeholder cooperation; (iii) target interventions; (iv) collaborative management and (v) integrated planning. The study can be of interest for further policy interventions focusing on sustainable reforestation and livelihood development in Vietnam. The approach of transition towards high added value products can further be applied in other comparable contextual cases searching for sustainable utilization of timber and forest-based products at large. Theoretically, the thesis highlights that sustainable management of forest-based products will not be obtained unless the related economic, social, and environmental aspects are considered in conjunction. These conditions are driven by several factors, such as national policy frame and market condition. Therefore, it is crucial to understand the interrelations within the economic-socio-ecological system to achieve long-term development targets. / Die Forstwirtschaft und der holzverarbeitende Sektor leisten einen wachsenden Beitrag zur nationalen und ländlichen Wirtschaftsentwicklung. Baumplantagen dienen Tausenden von kleinen Holzproduzentenhaushalten in vielen tropischen Ländern als Geschäftsmöglichkeit, um ihren Lebensunterhalt zu sichern. Da die Waldflächen und die darauf gestützte Holzproduktion begrenzt sind, ist eine nachhaltige Bewirtschaftung der waldbasierten Ressourcen, einschließlich Holz, erforderlich. Diese Studie untersucht die Wertschöpfungsketten und die Auswirkungen von kommerziellem Akazien-Hybridholz auf den Lebensunterhalt der ländlichen Bevölkerung in Zentralvietnam durch Integration von Wertschöpfungsketten- und Lebensunterhaltsanalysen. Außerdem wird eine Szenarioanalyse durchgeführt, um Entwicklungswege für die Holzwertschöpfungsketten vorzuschlagen und bessere Informationen für die Entwicklung der Plantagenpolitik in Vietnam insgesamt bereitzustellen. Die empirische Analyse verwendet ein Fallstudien-Forschungsdesign, um den Übergang zu höherwertigen Nutzungen von Holzressourcen zu untersuchen und dabei die Leistung von Wertschöpfungsketten für Hackschnitzel, nicht FSC-zertifizierte Möbel und FSC-zertifizierte Möbel in der Provinz Thua Thien Hue zu analysieren. Darüber hinaus werden zwei Produktionsgebiete, die Distrikte Nam Dong und Phu Loc, als Fallbeispiele ausgewählt, um die ländlichen Entwicklungspotenziale der Akazien-Hybridholzproduktion und -vermarktung zu untersuchen. Um Primär- und Sekundärdaten zu sammeln wird ein Methodenmix aus qualitativen Methoden, wie der Sichtung und Analyse von Sekundärdaten und der Befragung von Schlüsselinformanten, sowie quantitativen Datenerhebungsmethoden, wie der Befragung von Produzentenhaushalten, verwendet. Außerdem werden diverse qualitative und quantitative Analysen wie Inhaltsanalyse, Wertschöpfungskettenanalyse, Lebensunterhaltsanalyse und Szenarioanalyse entsprechend den spezifischen Forschungszielen eingesetzt. Die Analyse auf der Makroebene zeigt die strategischen Reaktionen der asiatischen Holzfirmen auf die globale Wirtschaft, insbesondere in Bezug auf geografische Reichweite, Governance, Kooperation und Gesamtleistung. Darüber hinaus zeigt eine Literaturübersicht die potenziellen Auswirkungen asiatischer Holzwertschöpfungsketten auf die Umwelt und die Lebensgrundlagen der lokalen Bevölkerung auf. Während die Kommerzialisierung von Holzprodukten Vorteile für die Akteure der Wertschöpfungskette mit sich bringt, führt eine nicht nachhaltige Waldbewirtschaftung zu diversen negativen Umwelteffekten. Die Ergebnisse zeigen erhebliche Wissenslücken auf und fordern eine breitere geografische Abdeckung sowie transparentere und quantitativere Bewertungen. Um das Verständnis von Holz-Wertschöpfungsketten zu vertiefen, sollten weitere Forschungsarbeiten die Ursprünge, Funktionen, Abläufe und Interaktionen von Unternehmen in diesen Ketten untersuchen und dabei ökologische und soziale Aspekte mit einbeziehen. Die Analyse auf der Meso- und Mikroebene legt die Struktur der Akazien-Hybridholz-Wertschöpfungsketten offen, welche von verschiedenen sozioökonomischen, politischen und ökologischen Bedingungen geprägt sind. Alle drei analysierten Holzwertschöpfungsketten sind käufergesteuert, angeführt von Verarbeitungs- und Exportunternehmen im nachgelagerten Knotenpunkt der Ketten. Am vorgelagerten Knotenpunkt sind die kleinen Holzproduzenten in der Regel weniger organisiert und haben keinen Marktzugang. Die Holzproduktion und -vermarktung bieten profitable Geschäftsaktivitäten für Holzproduzenten, Händler sowie Verarbeitungs- und Exportunternehmen. Aus der Kettenperspektive ist die Wertschöpfungskette Hackschnitzel finanziell profitabel. Ihr Beitrag zur Volkswirtschaft ist jedoch der geringste. Im Gegensatz dazu trägt die FSC-zertifizierte Möbel-Wertschöpfungskette grundlegend zur wirtschaftlichen Entwicklung bei. Die Analyse auf der Mikroebene zeigt die Unterschiede zwischen den beiden analysierten Distrikten in Bezug auf die sozioökonomischen Merkmale, den Ressourcenzugang und das Management der Produzentenhaushalte. Relevante Ergebnisse weisen auch auf die Bedeutung von Akazien-Hybridholzplantagen im derzeitigen Lebensunterhaltssystem hin. Allerdings profitieren wohlhabendere Haushalte mehr von den Einnahmen durch Akazien-Hybridholz, insbesondere bei einem gut entwickelten Markt. Holzproduktion und Kommerzialisierung tragen zur ländlichen Armutsbekämpfung bei, dennoch ist sie der ausschlaggebende Kraft für die allgemeine Einkommensungleichheit in beiden Distrikten. Die Ergebnisse der Literaturrecherche und der empirischen Studie helfen dabei, die drei Entwicklungsszenarien zu konzipieren und zu bewerten, die unterschiedliche Ebenen der Waldumwandlungsmaßnahmen und Reaktionen der Hauptakteure in den Ketten darstellen. In der aktuellen Situation ist ein schnelles Übergangsmodell mit strikter Kontrolle der Plantagen für die Akteure der Holzwertschöpfungsketten nicht ratsam, insbesondere für diejenigen, die vor Ort tätig sind. Ein langsames Übergangsszenario mit einem Co-Management-Modell dient stattdessen als geeigneter Entwicklungspfad. Um das derzeitige Managementsystem zu verbessern, schlägt diese Studie fünf Managementstrategien vor, darunter (i) adaptives Management, (ii) Zusammenarbeit mehrerer Interessengruppen, (iii) gezielte Interventionen, (iv) kooperatives Management und (v) integrierte Planung. Die Studie kann für weitere politische Interventionen von Interesse sein, welche sich auf eine nachhaltige Wiederaufforstung und die Entwicklung der Lebensgrundlagen in Vietnam konzentrieren. Der Ansatz des Übergangs zu Produkten mit hoher Wertschöpfung kann auch in anderen vergleichbaren Fällen angewandt werden, in denen eine nachhaltige Nutzung von Holz- und Forstprodukten im Allgemeinen angestrebt wird. Theoretisch unterstreicht die Arbeit, dass eine nachhaltige Bewirtschaftung von Forstprodukten nur dann erreicht werden kann, wenn die damit verbundenen wirtschaftlichen, sozialen und ökologischen Aspekte in Verbindung betrachtet werden. Diese Bedingungen werden von verschiedenen Faktoren beeinflusst, wie z.B. dem nationalen politischen Rahmen und den Marktbedingungen. Daher ist es entscheidend, die Zusammenhänge innerhalb des ökonomisch-sozio-ökologischen Systems zu verstehen, um langfristige Entwicklungsziele zu erreichen.

Wir erleben durch die Ergebnisse der Digitalisierung eine Spaltung der Gesellschaft in Ausprägungen und Dimensionen wie Sie bisher nicht gekannt waren. Die Spaltung der Generationen, die Spaltung der Gestalter und der Bewahrer/Verwalter aber auch der Natur und der Geisteswissenschaften. Die Digitalisierung hat eine globale Durchdringung von Gesellschaft, Technik und Wirtschaft erreicht die uns noch vor wenigen Jahren als nicht vorstellbar erschien. Wobei die Möglichkeiten auch in vielen angrenzenden Wissensbereichen zu neuen Herausforderungen führen. Nebenbei bemerkt die CEBIT fand 2018 zum letzten Mal statt. Damit endet ein Streckenabschnitt der Digitalisierung. Der Nutzen der Computer ist erreicht sie sind ein Teil von Allem? [... aus der Einleitung]

Restaurangutläggen har ökat sedan 2010 och efterfrågan på lokalt producerad mat har ökat allt mer senaste tiden, vars syfte inte längre enbart syftar till att mätta idag. Trender har lett till att mervärden inom mat såsom kvalité, hållbarhet och ursprung efterfrågas, varpå restauranger har anpassat sig till detta för att skapa en matupplevelse. Restauranger efterfrågar därmed en större kvantitet av lokalt producerade råvaror. Grossister verkar mellan producenter och restauranger som en länk för att förmedla råvaror och dess mervärde, men trots det finns brister vid förmedlingen. Tidigare studier har påvisat att lokala producenter har hög kunskap inom sin produktion, men lägre kunskaper inom marknadsföring. Studien syftar till att studera värdekedjan mellan producent, grossist och restaurang samt förutsättningar för en grossists värdeskapande på en lokal marknad. För att kunna besvara syftet besvaras tre forskningsfrågor, vilka ämnar till att öka förståelsen för hur värdekedjan ser ut på en lokal marknad samt öka förståelse kring grossistens roll som värdeskapande aktör. Resultatet av studien visar att värdekedjan fungerar, men att det finns brister vid förmedlingen av mervärde mellan aktörerna. Mellan varje aktör verkar distributionskanaler var mervärden flödar. Ytterligare mervärden konstaterades efterfrågas, vilka inte framgick bland alla aktörer. Vidare kunde det konstateras att det råder otydligheter kring begreppet distribution, vilket anses vara en orsakande faktor till den brist kring förmedling av mervärde som råder idag. Studien har bidragit till att belysa de brister som råder idag, för att öka medvetenhet kring dessa. Vidare har en SWOT-analys lyft fram aspekter som anses vara väsentliga att ta hänsyn till. Studien anses därför vara till nytta för aktörer inom livsmedelsbranschen, specifikt de som verkar på en lokal marknad. / Restaurant outlays have increased since 2010 and the demand for locally produced food has increased more recently, the purpose of which is no longer solely to fill today. Trends have created other demands which restaurants have adapted to, to create a dining experience. Restaurants are thus demanding a larger quantity of locally produced raw ingredients. Wholesalers operate between producers and restaurants as a link to mediate raw ingredients and their added value. Yet, there are deficiencies in the mediation. Previous studies have shown that local producers are knowledgeable in their production, but less knowledgeable in marketing. The purpose is to study the value chain between producer, wholesaler, and restaurant as well as the conditions for a wholesaler's value creation in a local market. To be able to answer the purpose, three research questions have been proposed, which aim to increase the understanding of how the value chain looks like in a local market and increase the understanding of a wholesaler's role as a value-creating actor. The results of the study show that the value chain works, but that there is a deficiency in the mediation of added value between the actors. Distribution channels seem to flow between each actor where added value flows. Other added values were found to be in demand, which was not apparent among all actors. Furthermore, it was found that there is some ambiguity about the concept of distribution, which is considered to be a causative factor for the lack of value-added mediation that prevails today. The study has contributed to highlighting the shortcomings that exist today, to raise awareness of these. Furthermore, a SWOT-analysis has highlighted aspects that are considered to be essential to take into account. The study is therefore considered to be of benefit to actors in the food industry, specifically those operating on a local market.

Author of this dissertation focuses on venture capital financing in the Czech Republic. Individual aspects of venture capital financing from the perspective of investors and also businesses are researched and evaluated in this work and formulated proposals for changes that may lead to the development of venture capital financing in the Czech Republic .This research is based on findings published in foreign scientific journals and own research. This dissertation has several scientific objectives. It is necessary to identify the evaluation criteria used by the investors to evaluate the proposed business plans. It is also important to research the nonfinancial added value and to determine the forms of support businesses receive from the investors. The final objective is to identify the limitations of venture capital financing in the Czech Republic. A list of recommendations that should improve the condi-tions of venture capital financing is formulated based on these identified limitations. Primary research was conducted with the help of questionnaires and interviews. Resulting qualitative data was evaluated with the help of Microsoft Excel. Thorough analysis of the qualitative data allowed the formulation of conclusions which can be found in the final part of this work. This dissertation provides a complex view of venture capital financing in the Czech Republic, its specifics, conditions and limitations.

One third of all the food produced for human consumption is being wasted all around the world. The recovery and optimum use of this food waste is vital to support the growing population and food demand. The main objective of this research is to identify the optimum use of organic waste, using a circular economy approach, to generate recommendations that help industries in the food sector to reduce and valorize waste. A case study for food waste management alternative selection with the Swedish juice plant Loviseberg presseri AB is presented. This study furthermore proposes a detailed operation procedure of the selected options according to the results exploring the potential add value to the residue remaining from cold-pressed juice process. It was found that 49% of the total weight from raw material is wasted after the extraction process, being apple and orange the larger contributors. The research identified and recommended, for the specific case study, that the optimum use of apple pomace is used for ingredient for human consumption products, followed by animal feed and pectin production. As for the orange waste, it was identified to be used for essential oil extraction, followed by animal feed and anaerobic digestion. Furthermore, the results of the research shows, that a combination of the different waste management alternatives would also benefit the company. The research also identified potential challenges as well as benefits, which depend in the specific waste analyzed. / En tredje del av all mat som produceras slängs och bättre hushållning är avgörande för att kunna förse den växande befolkningen med livsmedel. Huvudsyftet med denna rapport är att identifiera den optimala användningen av organiskt avfall, med hjälp av en cirkulär ekonomi, generera rekommendationer som hjälper industrier inom livsmedelssektorn att minska och värdera livsmedelsavfall. En fallstudie för alternativ hantering av matavfall hos svenska juice-anläggningen Loviseberg presseri AB presenteras. Denna studie föreslår vidare en detaljerad hantering av de valda alternativen, i enlighet med resultaten, som undersöker det potentiella mervärdet för återstoden från kallpressad juice. Det visade sig att 49% av den totala vikten från råmaterial blir till avfall efter extraktionsprocessen, där äpple och apelsiner är de största bidragsgivarna. Studien identifierade att den optimala användningen av äppelmassa är som ingrediens för konsumtionsprodukter, följt av djurfoder och pektinproduktion. När det gäller avfallet från apelsiner identifierades extraktion av eterisk olja, följt av djurfoder och anaerob biogasproduktion som bästa alternativen. Vidare visar resultaten av studien att även en kombination av de olika avfallshanteringsalternativen skulle gynna företaget. Studien identifierade också potentiella utmaningar såväl som fördelar som beror på det specifika avfallet som analyserats.

Text in Afrikaans / Die doel van die onderhawige studie is onder meer om loopbaanorientering aan die tersiere student (BSc Agric) teoreties te fundeer. 'n Uitgebreide Europese studiereis is ondemeem met die doel om bestaande loopbaanorienteringsprogramme aan tersiere instansies, veral universiteite, te ondersoek en die effektiwiteit daarvan te evalueer ten einde voortreflikhede te implementeer. In hierdie studie word die loopbaanorienteringsprogram vir BSc (Agric)studente aan die Universiteit van Pretoria wat reeds in 1994 ontwerp en ge'implementeer is, beskryf sowel as die behoeftepeiling wat onder BSc (Agric)-studente (voor en na die implementering van die program), en vennote in die landboubedryf gedoen is. 'n Verdere doel met die studie is om 'n wetenskaplik verantwoorde loopbaanorienteringsverrykingsprogram vir BSc (Agric)-studente aan die Universiteit van Pretoria te begrond, te ontwerp, die implementering daarvan te beskryf en die resultate daarvan te evalueer. Daar is gepoog om beide loopbaanontwikkelings- en studente-ontwikkelingsteoriee te beskryf en uit te le as fundering vir 'n verantwoorde loopbaanorienteringsverrykingsprogram vir tersiere studente. 'n Oorsig en perspektief is gebied op bestaande loopbaanorienteringsprogramme en -inisiatiewe in 'n intemasionale, nasionale en plaaslike konteks. Die verskynsel van die snelveranderende wereld-van-werk is literatuurmatig gepresiseer en die implikasies uitgewys vir die opleiding van en loopbaanorientering aan die student in die Landbouwetenskap. 'n Behoeftepeiling van loopbaan (en lewens-)kundighedeen vaardighede waaroor graduandi moet beskik is gedoen onder BSc (Agric)-studente (v66r en mi programimplementering) en onder vennote in die landboubedryf. Die ontwikkeling, beslaggewing en ,evaluering van 'n loopbaanorienteringsverrykingsprogram vir BSc (Agric)-studente is beskryf en toegelig. 'n Samevatting van die studie is gegee met enkele gemotiveerde aanbevelings wat uit die navorsing voortvloei. Voorstelle is gemaak vir die inisiering van 'n loopbaansentrum vir studente van die Universiteit van Pretoria. / The aim of this study is amongst others to lay the theoretical foundation of career orientation for BSc (Agric)-students. An extensive European study tour was undertaken with the aim of investigating and evaluating existing career orientation programmes and/or student enrichment endeavours at the various tertiary institutions especially universities. The effectiveness of these programmes was evaluated with the aim of utilizing and implementing aspects of them. In this study the career orientation enrichment programme for BSc (Agric)-students that was already designed and implemented at the University of Pretoria in 1994, is described. The needs of the BSc (Agric)-students before and after the implementation of this programme were determined as well as those of the partners in the agricultural industry. Another aim of this study is to describe the foundation, design and implementation of a scientific, accountable career orientation enrichment programme for BSc (Agric)-students at the University of Pretoria and to evaluate the outcome thereof. The various career development and student development theories are elucidated and described as a foundation for an accountable career orientation enrichment programme for tertiary students. An overview is given of career orientation programmes and initiatives in an international, national and local context. The phenomenon of the fast changing world-ofwork is described and defined more precisely through a literature study with reference to the implications for the training of and career orientation regarding the student in the Science of Agriculture. An investigation was done of the career (and life-) skills that graduates have to attain. The needs and views of BSc (Agric)-students (before and after the programme implementation) and partners in the agricultural industry were extracted. A summary is given of the arguments put forward in this thesis together with some recommendations that have emerged from this research. Proposals are made for the initiation of a career centre for students at the University of Pretoria. / Psychology of Education / D. Ed. (Sielkundige Opvoedkunde)

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.

Le contexte de crise dans lequel évolue notre monde représente une question fondamentale et incontournable. Les récentes catastrophes dans l’ensemble des continents sont la preuve du bouleversement de nos sociétés et de la biodiversité. Cette crise a plusieurs dimensions : économique, sociale, politique, juridique et environnemental. Nous avons centré notre recherche sur la crise des déchets, crise représentative de l’ensemble de ces facteurs. Ce problème affecte l’ensemble de nos civilisations et ses effets sur le système naturel sont irréversibles. De plus, cette crise nécessite une réponse immédiate et durable car il y va de l'avenir de l’ensemble de la planète. Si tous les pays sont concernés par cette problématique, elle se décline différemment dans une même zone géographique. Elle est à la fois anthropique et naturelle. Elle implique toutes les parties prenantes au niveau local et international. La revue de littérature révèle un manque de données chiffrées au niveau de l'Afrique et l'échec de certains projets non adaptés aux critères locaux. Nous souhaitons prendre pour base théorique la théorie de l'économie circulaire et celle des externalités. Cela permet de mettre en évidence à la fois des externalités positives et négatives, mais aussi de s'inscrire dans une démarche résolument positive. Cette dernière voie consiste à considérer le déchet comme une source de valeur. Cette conception du déchet permet de répondre aux besoins présents et de modifier la vision généralement négative de ce concept. Il s’agit de transformer le problème de déchets en un gisement durable face aux besoins énergétiques croissants, la dégradation des ressources naturelles, la préservation des sols et la modification de nos modes de consommation de masse vers une stratégie zéro déchet ainsi que la valorisation d’une agriculture respectueuse du développement durable. Notre travail de recherche met également en évidence la place incontournable du secteur informel en Afrique, la nécessité de coordonner le travail des acteurs sur le terrain et le développement des emplois verts. Cette démarche positive est possible en associant l’ensemble des stratégies à une communication innovante et l’implication des populations locales aux projets. / The crisis context in which our world is evolving is a fundamental and inescapable question. Recent disasters all over the continents are the proof of this dramatic concern for our world and its biodiversity. It is variable: it is either economic, political, legal and environmental. That is why our work is about waste crisis. This problem affects all our civilizations and its results are irreversible for our natural system. Furthermore, it needs immediate and sustainable responses because it is linked with the future of our planet. All countries are concerned about this problematic. However, it shows different faces even in the same geographical area. This crisis is anthropogenic and natural. It involves all national and international stakeholders. Literature reviews reveal a lack of data in Africa and the failure of projects not unsuited to local contexts. We develop several theories: circular economics, negative and positive externalities and the theory of social and supporting economy. Our work is about the importance of informal sectors in Africa, the coordination of actors in the field and the development of green jobs. This positive way is possible with innovative communication strategies and the involvement of population in local projects.

<p>Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamheten delas in tre delar; momspliktig, momsfri och blandad. I den momsfria delen får inga avdrag göras medan fullt avdrag får göras i den momspliktiga. I den blandade verksamheten sker avdrag genom fördelningsnycklar.</p><p> </p><p>Syftet med studie var att se hur verkligheten stämmer överens med de teoretiska idéerna. Författaren har valt att göra en flerfallsstudie med ett juridiskt synsätt. Empiriskt material har samlats in genom semistrukturerade intervjuer för att skapa en mångsidig bild av mervärdesskatten och blandade verksamheter. Resultatet visar att verkligheten är mer komplext än vad teorin beskriver. Studiens teoretiska referensram består av lagar, beskattningsmyndighetens uppbyggnad, EG-rätt och anpassning av Svenska lag till denna och slutligen täcker referensramen viss redovisningsteori när det gäller blandad verksamhet.</p><p> </p><p>Analysen är en tolkning av intervjusvaren som ställts mot referensramen för att se hur de stämmer överrens med varandra eller inte stämmer överrens. Författarens slutsatser av arbetet berör skillnader mellan empirin och teorin. Slutsatserna berör även vad som påverkat uppkomsten av dessa skillnader. Författarens slutsats är att den teoretiska basen stämmer till viss del med den empiriska verkligheten hos redovisningsbyråerna och att redovisningsbyråerna ställer högre krav på företagarens redovisning än förväntat. Författarens slutsats är att fastighetsbolagens verklighet inte stämmer överrens med den teoretiska basen då samma fördelningsnyckel används på hela verksamheten. Mervärdesskattedirektivets uppgift om uppdelning efter årsomsättning i respektive verksamhet frångås då yta är den vanligaste fördelningen enligt författarens slutsats.</p><p><strong> </strong></p><p><strong>Nyckelord:</strong> Redovisning, mervärdesskatt, blandad verksamhet, fastigheter, momsfri verksamhet, momspliktig verksamhet</p> / <p>Added-value tax was introduced in Sweden January 1^st 1969 through legislation and the term is shorted as VAT. 1994, the year before Sweden's entry to the European Union, the VAT legislation was adapted and reformed. The added-value tax is always 25 percentages if nothing else is stated. The customers pay VAT to the company and the company's task is to deliver this money to The Swedish Tax Agency, the company pays the difference. A lot of companies conduct business that are blended which means that there are activities that are both free of VAT and activities where VAT has to be accounted for. Added-value tax that needs to be accounted for qualifies the company for deduction or payback of the VAT. The company's operation can be divided into three areas; free of VAT, VAT needs to be accounted for, and blended. The area that is free of VAT allows no deduction while in the other full deduction needs to be done. In the blended area the deductions are made through something called distribution keys.</p><p> </p><p>The purpose of the study is to see how the empirical world harmonize whit the existing theoretical base. The author has chosen to conduct a case study that involves more than one case. The study is based on a legal perspective and the collection of the empirical material is conducted through semi-structured interviews. The reason is to provide a versatile picture of VAT and the blended area. The results demonstrate that reality, in other words empiric, is more complex than the theory describes it. The theoretical base describes legislation, the framing of the Swedish Tax Agency, European Community legislation and the adoption to EC in Swedish legislation. Also some specific accounting theories are mentioned that concerns the case study and the blended area of a company.</p><p> </p><p>The analyze is an interpretation of the interviews put against the theoretical base to see how well they coincide or not. The authors conclusion of the study concerns differences between the empirical world and the theory. The authors conclusion is that the real estate concerns empirical world is different towards the theory because they only use one distribution key at all blended area instead of diversify in distribution keys. European Community endorse annual turnover as distribution key and Swedish legislation deviate from that because they endorse area as distribution key.</p><p> </p><p><strong>Keywords:</strong> Accounting, added-value tax (VAT), blended areas/operations, real estate, VAT free areas/operations, VAT accountable areas/operations.</p>