Vidaus marketingas yra traktuojamas kaip pagrindinis ir lemiamas veiksnys, turintis įtakos išorinio marketingo sėkmei, nes darbuotojų ir vidaus aplinkos dėka įmonės gali labiau atitikti vartotojų ir esamų ar būsimų partnerių lūkesčius. Tokiu atveju, galima kalbėti apie verslo partnerystės vykdymą ir vystymą pasitelkiant vidaus marketingo ir ryšių marketingo susietumą bei sėkmingų ir efektyvių darbuotojų motyvavimo, atrankos, skatinimo diegimu ir planavimu organizacijose. Visų pirma partnerystė reikalauja, ne tik lanksčios, stiprios ir nepertraukiamos komunikacijos, kuri yra vienas svarbiausių veiksnių lemiančių sėkmingą partnerystę, tačiau yra būtina nuolat sieti abiejų partnerių darbuotojų žinias, kompetenciją, sėkmingai motyvuoti bei ieškoti naujų partnerių taip įgyjant konkurencinį pranašumą prieš kitas įmones. Todėl šiame straipsnyje atskiedžiamas inovatyvus požiūris į verslo partnerystės vystymą, pasitelkiant santykių ir vidaus marketingo elementus bei pasiūlomas apibendrinantis daugiakriterinis modelis. Darbo objektas: Verslo partnerystė Darbo tikslas: Išnagrinėjus verslo partnerystės ir vidaus marketingo teorinius aspektus ir atlikus jų sąsajų identifikavimą, sukurti verslo partnerystės vystymo vidaus marketingo pagrindu modelį ir pritaikyti jį paslaugų įmonei Darbo uždaviniai: 1. išanalizuoti partnerystės ir vidaus marketingo konceptualius pagrindus; 2. išsiaiškinti, kokį vaidmenį atlieka ir kokią įtaką partnerystės ryšiams daro vidaus marketingas; 3. parengti verslo... [toliau žr. visą tekstą] / Internal marketing is approached to as the key and critical factor influencing success of the external marketing, because thanks to the employees and internal environment, the companies can better satisfy expectations of the users as well as current and prospective partners. In this case we can think about implementation and development of business partnership by using coherence between marketing and relationship marketing and efficient implementation of motivation, screening and promotion or employees and planning within the organization. Partnership primarily requires not only flexible, strong and continuous relationship, which is a key factor for beneficial cooperation, but also constant linkage of the both partners’ know-how, competence, successful motivation, and search for new partners to obtain competitive advantage against other companies. Therefore, the present article reveals innovative approach to business partnership development by employing elements of the relations and internal marketing. Besides, the article proposes a presumptive multi-criteria model. Subject matter of the paper is business partnership. The aim of the paper is the development of hypothetical business partnership development model based on the internal marketing after analyzing theoretical aspects of business partnership and internal marketing and after carrying out identification of their coherence. Research methods applied in the paper are: analysis of scientific literature; questionnaire... [to full text]

Owing to the impact of globalisation, mining firms face significant uncertainty and turbulence emanating from their global competitive landscape. A new breed of ”dominant global firms” is emerging in a world of shrinking opportunity, where a few large firms will determine the future of the industry. Despite these realities, mining firms have in the past not been very astute in identifying and interpreting global competitive influences. Reliance on tangible assets alone will in future no longer ensure a sustainable competitive advantage. In such turbulent circumstances, competitive analysis, as part of a comprehensive competitive intelligence system, could result in competitive learning, which could enhance the ability of firms to attain a sustainable competitive advantage. Empirical research in this study confirms that competitive analysis as conducted by mining firms is deficient, and in many instances, caught up in an ”old world” approach. Such analyses tend to be too reactive for the dynamic and turbulent environment, as well as being too quantitatively oriented and are based primarily on the information that is most easily available. Accordingly, a rethink of competitive analysis is necessary, away from a narrow reactive approach focused on the quantifiable financial and operational realities of the competitive force being analysed, to include the conceptual DACSOMEF methodology, with its quantitative and qualitative dimensions. Determining the future intent of a competitive force should, furthermore, form the overall focus of competitive analysis, resulting in effective competitive learning. The study also established that analysis findings and recommendations should be applied in a competitive theatre, in order to overcome the possible discontinuity between competitive analysis and strategic decision making. In addition, the analytical process should be based upon a supportive learning culture and the intimate involvement of key decision makers. Without such an approach competitive analysis will remain a static ”old world” process. Alternatively, the implementation of the analytical model could prove an invaluable input into the strategic management process of global mining firms in their quest to achieve new levels of competitive advantage, in an increasingly dynamic and turbulent competitive environment. / Business Management / D.Comm.

Owing to the impact of globalisation, mining firms face significant uncertainty and turbulence emanating from their global competitive landscape. A new breed of ”dominant global firms” is emerging in a world of shrinking opportunity, where a few large firms will determine the future of the industry. Despite these realities, mining firms have in the past not been very astute in identifying and interpreting global competitive influences. Reliance on tangible assets alone will in future no longer ensure a sustainable competitive advantage. In such turbulent circumstances, competitive analysis, as part of a comprehensive competitive intelligence system, could result in competitive learning, which could enhance the ability of firms to attain a sustainable competitive advantage. Empirical research in this study confirms that competitive analysis as conducted by mining firms is deficient, and in many instances, caught up in an ”old world” approach. Such analyses tend to be too reactive for the dynamic and turbulent environment, as well as being too quantitatively oriented and are based primarily on the information that is most easily available. Accordingly, a rethink of competitive analysis is necessary, away from a narrow reactive approach focused on the quantifiable financial and operational realities of the competitive force being analysed, to include the conceptual DACSOMEF methodology, with its quantitative and qualitative dimensions. Determining the future intent of a competitive force should, furthermore, form the overall focus of competitive analysis, resulting in effective competitive learning. The study also established that analysis findings and recommendations should be applied in a competitive theatre, in order to overcome the possible discontinuity between competitive analysis and strategic decision making. In addition, the analytical process should be based upon a supportive learning culture and the intimate involvement of key decision makers. Without such an approach competitive analysis will remain a static ”old world” process. Alternatively, the implementation of the analytical model could prove an invaluable input into the strategic management process of global mining firms in their quest to achieve new levels of competitive advantage, in an increasingly dynamic and turbulent competitive environment. / Business Management / D.Comm.

Att arbeta med miljö och hållbarhet blir allt vanligare inom modesektorn. Samtidigt ställs höga krav på hastighet inom textil- och klädindustrin som pressas till att leverera trendiga, prisvärda plagg i stora volymer så snabbt och effektivt som möjligt på marknaden. Det leder ibland till överproduktion och negativ miljöpåverkan. Hur kan då den så kallade fast fashion-industrin och den mer hållbara modeindustrin samverka så att fast fashion-företag ska kunna nå en mer hållbar affärsmodell? Begreppet kollaborativ konsumtion förekommer allt oftare, vilket innebär en delad ekonomi där konsumenter får tillgång till varor utan att själva äga dem. Det leder till att överkonsumtionen av varor i samhället minskar och istället främjas den hållbara utvecklingen. Uthyrning som ett alternativ till försäljning är förekommande inom modesektorn, både som ett alternativ till den traditionella försäljningen, men även som ett substitut. Dock är det idag inte lika förekommande med uthyrning av fast fashion-kläder, detta anses därför vara ett intressant ämne att undersöka. Studiens syfte är att undersöka möjligheterna att införa uthyrning av kläder i kombination med traditionell försäljning i fast fashion-företaget Gina Tricot och därefter föreslå en möjlig affärsmodell. Studien grundas i affärsmodellen Busines model generation baserat på nio byggstenar, insamlat material i form av intervjuer och webbaserat material från tre företag. Gina Tricot representerar ett fast fashion-företag, Houdini ett livsstilsföretag med uthyrning som ett alternativ till försäljning samt Klädoteket som representerar ett hyrbaserat företag. De tre företagens affärsmodeller har jämförts med varandra samt analyserats med tidigare studier för att slutligen i en analys och diskussion besvara studiens syfte. Sammantaget har studien kunnat visa hur fast fashion-företaget Gina Tricot kan införliva det allt mer aktuella fenomenet, kollaborativ konsumtion i en ny affärsmodell. Vid ett eventuellt införande av Gina Tricot´s nya koncept kläduthyrning, kan företaget behöva förändra framförallt sex av de nio byggstenarna ur affärsmodellen Business model generation. Genom nya värdeerbjudanden, fler marknadsföringskanaler och bättre kundrelationer med utbildad butikspersonal inom hållbar konsumtion, har den nya affärsmodellen stor potential att lyckas då Gina Tricot har de ekonomiska och mänskliga förutsättningarna. Frågan ställs där emot om Gina Tricot´s fast fashion-kläder verkligen håller den kvalitet som krävs för uthyrning i det nya och mer hållbara konceptet, Fast Fashion 2.0.

Magistro baigiamajame darbe susipažinus su e. verslo kūrimo ir taikymo teoriniais aspektais, išanalizavus e. verslo kokybinių kriterijų kūrimo ir taikymo ypatumus pasaulyje ir Lietuvoje, atlikus kokybinį tyrimą, buvo pateikta e. verslo kokybės sąvoka, sukurti e. verslo kokybiniai kriterijai, pristatytas jų taikymo modelis. Pirmoje darbo dalyje nagrinėjami e. verslo kokybinių kriterijų kūrimo ir taikymo teoriniai aspektai: e. verslo kokybės savoka ir raidos tendencijos, e. verslo kokybinių kriterijų formavimo gairių analizė, e. verslo diegimo sprendimai ir problematika. Antroje dalyje analizuojama e. verslo kokybinių kriterijų kūrimo ir taikymo pasaulinė rinkos analizė: Jungtinių Amerikos Valstijų - Amazon atvejis, Didžiosios Britanijos - Tesco atvejis, Lietuvos - GetJar atvejis. Trečioje dalyje nagrinėjamas atliktas tyrimas, kurio tikslas - pasitelkiant ekspertų žinias, išsiaiškinti e. verslo kokybės sąvoką; pagrindines problemas, atsirandančias diegiant e. verslą; parinkti kriterijus, kurie gali būti naudojami e. verslo kokybei išmatuoti; išskirti kokybiško e. verslo pavyzdžius. Ketvirtoje dalyje pasiūlytas e. verslo kokybinių kriterijų taikymo modelis. / In Master‘s Work after knowing theoretical aspects of e. business development and application, peculiarities of e. business qualitative criteria development and application in the world and in Lithuania, doing quantitative study, there were analyzed the definition of e. business quality, presented e. business qualitative criteria and a model of their application. The first part deals with theoretical aspects of e. business qualitative criteria development and application analyzing e. business concept of quality and trends, e. business qualitative criteria formation guidelines, e. business setup solutions and problems. The second part analyzes the global market of e. business qualitative criteria development and application: the United States of America - Amazon's case, UK - Tesco case, Lithuania - GetJar case. The third part analyzes quantitative study,which aim is to identify the e. business concept of quality, the main problems arising from the implementation of e. business, choose the criteria that can be used to measure the quality of the e. business, to distinguish high-quality e. business examples. The fourth part deals with proposed e. business qualitative criteria application model.

Esta tese investiga as relações entre os bens comuns intelectuais e a mercantilização, e os efeitos dessas relações, principalmente para o universo da educação. Seus objetivos centrais são: apresentar as principais teorias sobre bens comuns, e avaliá-las quanto à capacidade de detectar e equacionar essas relações, e quanto à adequação para abordar bens comuns intelectuais; analisar se bens comuns e mercantilização são incompatíveis, e até que ponto podem coexistir; verificando, em casos existentes de novos modelos de negócio que envolvem o compartilhamento de bens intelectuais, se a mercantilização pode surgir a partir de bens comuns intelectuais, e indicando, em caso positivo, se o saldo resultante de compartilhamento e mercantilização nesses diferentes modelos é socialmente positivo ou não. A análise da mercantilização é feita de uma perspectiva conceitual (baseada em Marx e Polanyi) e histórica, abordando a transição do feudalismo ao capitalismo (e sua relação com o cercamento dos bens comuns), a ascensão do neoliberalismo, e o avanço de mecanismos específicos de mercantilização de bens intelectuais (a propriedade intelectual e os sistemas de travas tecnológicas). A análise das teorias de bens comuns centra-se numa leitura crítica da corrente mais consolidada: a neoinstitucionalista, formada em torno dos trabalhos de Elinor Ostrom; avalia-se seus principais méritos (a refutação empírica da noção da tragédia dos comuns; e a identificação dos design principles frequentes em bens comuns longevos), pressupostos (como o individualismo metodológico e a teoria da escolha racional) e limitações (como pontos cegos em relação a poder e desigualdade, e a restrição à escala local). Discute-se ainda autores que apresentam abordagens alternativas, como aqueles mais próximos ao marxismo (e, em particular, Hardt & Negri), e as complementaridades e contrapontos que oferecem à corrente neoinstitucionalista, particularmente quanto às limitações nela identificadas. Em relação à aplicação dessas teorias a bens intelectuais, detecta-se a ampla influência da categorização econômica de bens (utilizada na corrente neoinstitucionalista), e argumenta-se pela necessidade de uma categorização mais dialética; recomenda-se ainda uma nova abordagem para o princípio das fronteiras. Discute-se as relações da educação com a mercantilização e os bens comuns, apontando os efeitos de ambos sobre as possibilidades de acesso e apropriação de bens intelectuais. Por fim, a tese apresenta e analisa cinco casos relacionados a novos modelos de negócio que envolvem compartilhamento de bens intelectuais. Conclui-se que em todos eles há a possibilidade de surgimento de mercantilização, de diversas formas, mas que o saldo resultante de mercantilização e compartilhamento varia; esses casos são, do melhor ao pior saldo: o crowdfunding (em que pode ocorrer mercantilização dos serviços de intermediação); o acesso aberto ouro (em que há mercantilização do espaço de publicação, que assume forma particularmente nociva nos periódicos predatórios); dois casos ligados à participação de empresas no desenvolvimento do software livre (o Android e os patches ck, em que os projetos podem ser direcionados na gestão e pelo custeio de modo a favorecer estrategias comerciais de empresas); e a publicidade comportamental online (em que ocorre uma mercantilização de segunda ordem: a da audiência). / This thesis investigates the relations between intellectual commons and commodification, and the effects of these relations, particularly for the domain of education. Its main objectives are: presenting the main theories about commons, and evaluating them regarding their capacity to detect and account for these relations, and regarding their adequacy to approach intellectual goods; analyzing whether commons and commodification are incompatible and up to which point they can coexist; verifying, in existing cases of new business models around the sharing of intellectual goods, if commodification can spring from within intellectual commons, and if so indicating whether the resulting balance of sharing and commodification in those different models is socially positive. The analysis of commodification is made from a conceptual perspective (based on Marx and Polanyi) and a historical one, by addressing the transition from feudalism to capitalism (and its relationship with the enclosure of the commons), the rise of neoliberalism, and the advances in mechanisms for commodification of intellectual goods (intellectual property and DRMs). The analysis of the theories about commons focuses on a critical reading of the more consolidated theoretical school: the neoinstitutionalist, formed around the work of Elinor Ostrom; its main merits are evaluated (the empirical refutation of the notion of the tragedy of the commons and the identification of design principles that are usual in long enduring commons), as well as its assumptions (such as methodological individualism and rational choice theory) and limitations (such as blind spots regarding power and inequality, and its restriction to the local scale). Authors who present alternative approaches are discussed, such as those related to Marxism (and in particular, Hardt & Negri), and the complementarities and counterpoints they offer to the neo-institutionalist schoolparticularly with regard to the limitations previously identified in itare mentioned. Regarding the application of these theories to intellectual goods, the thesis acknowledges the pervasive influence of the economic categorization of goods (used in the neo-institutionalist school), and argues for the need of a more dialectical categorization; it further recommends a new approach to the first design principle (boundaries). The linkages of education with commodification and commons are discussed, and the effects of both on the possibilities of access to and appropriation of intellectual goods are pointed out. Finally, the thesis presents and analyzes five cases related to new business models that involve sharing of intellectual goods. It is concluded that in all of them there is the possibility of the emergence of commodification, in various forms, but that the balance resulting from commodification and sharing varies; these cases are, from best to worst balance: crowdfunding (where commodification of intermediary services may occur); gold open access (where there is commodification of the publishing space, which assumes particularly harmful forms with predatory journals); two cases related to companies participation in free software development (Android and the ck patches, in which the projects can be directedthrough management and fundingto favor companies commercial strategies); and online behavioral advertising (where there occurs a commodification of second order occurs: the commodification of the audience).

Esta tese investiga as relações entre os bens comuns intelectuais e a mercantilização, e os efeitos dessas relações, principalmente para o universo da educação. Seus objetivos centrais são: apresentar as principais teorias sobre bens comuns, e avaliá-las quanto à capacidade de detectar e equacionar essas relações, e quanto à adequação para abordar bens comuns intelectuais; analisar se bens comuns e mercantilização são incompatíveis, e até que ponto podem coexistir; verificando, em casos existentes de novos modelos de negócio que envolvem o compartilhamento de bens intelectuais, se a mercantilização pode surgir a partir de bens comuns intelectuais, e indicando, em caso positivo, se o saldo resultante de compartilhamento e mercantilização nesses diferentes modelos é socialmente positivo ou não. A análise da mercantilização é feita de uma perspectiva conceitual (baseada em Marx e Polanyi) e histórica, abordando a transição do feudalismo ao capitalismo (e sua relação com o cercamento dos bens comuns), a ascensão do neoliberalismo, e o avanço de mecanismos específicos de mercantilização de bens intelectuais (a propriedade intelectual e os sistemas de travas tecnológicas). A análise das teorias de bens comuns centra-se numa leitura crítica da corrente mais consolidada: a neoinstitucionalista, formada em torno dos trabalhos de Elinor Ostrom; avalia-se seus principais méritos (a refutação empírica da noção da tragédia dos comuns; e a identificação dos design principles frequentes em bens comuns longevos), pressupostos (como o individualismo metodológico e a teoria da escolha racional) e limitações (como pontos cegos em relação a poder e desigualdade, e a restrição à escala local). Discute-se ainda autores que apresentam abordagens alternativas, como aqueles mais próximos ao marxismo (e, em particular, Hardt & Negri), e as complementaridades e contrapontos que oferecem à corrente neoinstitucionalista, particularmente quanto às limitações nela identificadas. Em relação à aplicação dessas teorias a bens intelectuais, detecta-se a ampla influência da categorização econômica de bens (utilizada na corrente neoinstitucionalista), e argumenta-se pela necessidade de uma categorização mais dialética; recomenda-se ainda uma nova abordagem para o princípio das fronteiras. Discute-se as relações da educação com a mercantilização e os bens comuns, apontando os efeitos de ambos sobre as possibilidades de acesso e apropriação de bens intelectuais. Por fim, a tese apresenta e analisa cinco casos relacionados a novos modelos de negócio que envolvem compartilhamento de bens intelectuais. Conclui-se que em todos eles há a possibilidade de surgimento de mercantilização, de diversas formas, mas que o saldo resultante de mercantilização e compartilhamento varia; esses casos são, do melhor ao pior saldo: o crowdfunding (em que pode ocorrer mercantilização dos serviços de intermediação); o acesso aberto ouro (em que há mercantilização do espaço de publicação, que assume forma particularmente nociva nos periódicos predatórios); dois casos ligados à participação de empresas no desenvolvimento do software livre (o Android e os patches ck, em que os projetos podem ser direcionados na gestão e pelo custeio de modo a favorecer estrategias comerciais de empresas); e a publicidade comportamental online (em que ocorre uma mercantilização de segunda ordem: a da audiência). / This thesis investigates the relations between intellectual commons and commodification, and the effects of these relations, particularly for the domain of education. Its main objectives are: presenting the main theories about commons, and evaluating them regarding their capacity to detect and account for these relations, and regarding their adequacy to approach intellectual goods; analyzing whether commons and commodification are incompatible and up to which point they can coexist; verifying, in existing cases of new business models around the sharing of intellectual goods, if commodification can spring from within intellectual commons, and if so indicating whether the resulting balance of sharing and commodification in those different models is socially positive. The analysis of commodification is made from a conceptual perspective (based on Marx and Polanyi) and a historical one, by addressing the transition from feudalism to capitalism (and its relationship with the enclosure of the commons), the rise of neoliberalism, and the advances in mechanisms for commodification of intellectual goods (intellectual property and DRMs). The analysis of the theories about commons focuses on a critical reading of the more consolidated theoretical school: the neoinstitutionalist, formed around the work of Elinor Ostrom; its main merits are evaluated (the empirical refutation of the notion of the tragedy of the commons and the identification of design principles that are usual in long enduring commons), as well as its assumptions (such as methodological individualism and rational choice theory) and limitations (such as blind spots regarding power and inequality, and its restriction to the local scale). Authors who present alternative approaches are discussed, such as those related to Marxism (and in particular, Hardt & Negri), and the complementarities and counterpoints they offer to the neo-institutionalist schoolparticularly with regard to the limitations previously identified in itare mentioned. Regarding the application of these theories to intellectual goods, the thesis acknowledges the pervasive influence of the economic categorization of goods (used in the neo-institutionalist school), and argues for the need of a more dialectical categorization; it further recommends a new approach to the first design principle (boundaries). The linkages of education with commodification and commons are discussed, and the effects of both on the possibilities of access to and appropriation of intellectual goods are pointed out. Finally, the thesis presents and analyzes five cases related to new business models that involve sharing of intellectual goods. It is concluded that in all of them there is the possibility of the emergence of commodification, in various forms, but that the balance resulting from commodification and sharing varies; these cases are, from best to worst balance: crowdfunding (where commodification of intermediary services may occur); gold open access (where there is commodification of the publishing space, which assumes particularly harmful forms with predatory journals); two cases related to companies participation in free software development (Android and the ck patches, in which the projects can be directedthrough management and fundingto favor companies commercial strategies); and online behavioral advertising (where there occurs a commodification of second order occurs: the commodification of the audience).

The primary aim of this research study was to determine the current state of practice of corporate social responsibility (CSR) within the ecotourism based private game reserve (PGR) industry in the Eastern Cape Province of South Africa. According to Carroll (1991) four kind of responsibilities constitute total CSR, namely economic, legal, ethical and philanthropic responsibilities. Given the context of this research a fifth responsibility concerning environmental responsibilities was added to Carroll 's (1991) pyramid ofCSR. A descriptive and illustrative case study approach, within the phenomenological research paradigm, was used for the purpose of this research. The unit of analysis is the Indalo group, the Association of Eastern Cape Private Game Reserves, made up of 12 ecotourism based PORs. As the current research focused on eight of the twelve PGRs a mUltiple case study was employed. To give effect to the aim a number of research objectives were identified. Firstly to desclibe and assess the current practice in implementing CSR within the ecotourism based PGR industry in the Eastern Cape Province. Secondly, to assess and evaluate the involvement of ecotourism based PGRs in the Eastern Cape Province in each of the five responsibilities comprising CSR. Thirdly, to identify the challenges faced by ecotourism based PGRs in the Eastern Cape Province with regard to the implementation of CSR initiatives. Lastly to provide pertinent conclusions and recommendations with regard to CSR strategies within the ecotourism based PGR industry in the Eastern Cape Province. Data were collected by means of in-depth interviews with the managers of each reserve. In addition the researcher conducted focus interviews with administrative employees at each of the member reserves of the Indalo group. Additionally the managers of each reserve were requested to respond to a structured five point Likert scale questionnaire based on the research by Aupperle, Carroll and Hatfield (1985). This research study found that the current practice at the Indalo group is towards a strategic, long term approach to CSR that aids in the development of a 'sustainable organisation.' The aspect of ' empowerment' emerged as the essence of the current practice ofCSR of the Indalo group. Based on the current practice it was concluded that the Indalo group is actively involved in the specific components of CSR namely, environmental, economic, legal, ethical and philanthropic responsibilities. With regard to the environmental responsibilities it was concluded that the environment is the foundation upon which all other components of CSR rest. In addition it was concluded that the economic responsibilities, if managed well, are key to unlocking the CSR potential of a reserve as well as ensuring widespread economic development. In terms of the legal and ethical responsibilities it was concluded that tourism policies both at the national and international level have not aided in the development of a CSR agenda of the Indalo group. Furthermore managers of the reserves have been instrumental in cultivating their own legal culture of CSR based on their experience in the tourism industry and their ethical stances. In terms of the philanthropic responsibilities it can be concluded that charitable activities that are long term and strategic in nature allow for direct and indirect benefits to all parties involved. Overall, it can further be concluded that despite Hudson and Miller's (2005:5) view that the "tourism industry is well hehind other industries in terms of CSR" the Indalo group is moving forward in terms of rooting CSR into their everyday operations.

This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended

Big amounts of data are produced every day in companies. By analyzing and visualizing the data a lot of insights can be gained. The company Solution Xperts wanted to create a system that could import and visualize Big Data. In this work a system was created and evaluated. The report shows that it can be difficult to visualize Big Data, but when a system is created it can easily be adapted to data coming from different companies and provide a lot of value to companies and organizations.