Magistro baigiamajame darbe išanalizuota Lietuvos lengvųjų automobilių parko atnaujinimo politika ekologiniu požiūriu. Iškeltos Lietuvos lengvųjų automobilių parko atnaujinimo problemos bei pateikti pasiūlymai kaip šias problemas spręsti. Teorinėje dalyje teoriniu aspektu tiriamas lengvųjų automobilių parko atnaujinimo reikalingumas, apžvelgiant mokslinę literatūrą, nagrinėjami Europos Sąjungos ir Lietuvos teisės aktai, reglamentuojantys aplinkosauginių programų transporto srityje įgyvendinimą. Išanalizuoti svarbiausi su šiuo transporto sektoriumi susiję duomenys bei įvertinta lengvųjų automobilių parko atnaujinimo ekologiniu požiūriu situacija Lietuvoje, lyginant ją su ES šalimis. Trečioje dalyje atliekama statistinė duomenų ir lyginamoji situacijos analizė, nagrinėjamas ekspertų požiūris apie Lietuvos ir ES šalių lengvųjų automobilių parko atnaujinimo politiką. / In the Master’s Thesis, there is analyzed the renewal policy for Lithuanian car fleet under ecological approach. There are set renewal issues of Lithuanian car fleet and delivered proposals for the solution of the following issues. In the theoretical part under theoretical aspect there is researched the renewal necessity for the car fleet through the review of scientific literature and legal acts of the European Union and Lithuania, which regulate the implementation of environmental protection programmes in the field of transport. There are analyzed the most significant data related to the following transport sector and assessed the renewal situation of the car fleet in Lithuania under ecological approach and its comparison with the EU countries. In the third part there is carried out statistical analysis of data and comparative analysis of the situation, and analyzed experts’ approach towards the renewal policy of the car fleet in Lithuania and the EU countries.

Denna magisteruppsats i ekonomisk historia har som syfte att utforska varför den svenska bilparken är mer bränslekrävande än genomsnittet i Europa, samt att identifiera de historiska processer som påverkat formandet av den svenska bilparken. Tidigare miljöinriktad forskning inom ekonomisk historia har fokuserat på strukturomvandling och institutionell förändring inom industri- och hushållssektorn. Denna studie utforskar den privata transportsektorn genom att studera Volvo som varit tongivande i att forma sammansättning av den svenska bilparken. Genom att studera två av Sveriges största biltidningar – Teknikens värld och Volvos egen konsumenttidning, Ratten – samt årsberättelser och hållbarhetsrapporter från Volvo, har historien om varumärket Volvo och Volvos relation till miljön utforskats.  Volvo antog ’kvalitet’ och ’säkerhet’ som kärnvärden vid starten 1927. ’Omsorg om miljön’ lades till som ett tredje kärnvärde 1972 vilket antas vara av relevans för hur Volvo byggt sin identitet. Hur Volvo tolkat ’omsorg om miljön’ i relation till sitt varumärke och hur det integrerats i företagets produktionsprocesser är utgångspunkter för uppsatsens undersökande del som sträcker sig från 1972 till 2014.  Resultatet visar på att begreppet ’miljö’ har omtolkats av Volvo och följt den samhälleliga diskursen ganska väl. Från att handla om den lokala ’arbetsmiljön’ och det som kopplas därtill, till att handla om regionala utsläpp av partiklar för att till sist innefatta ett globalt perspektiv. Resultatet visar också att Volvo på grund av höga kostnader för arbetare och en stor efterfrågan från den amerikanska marknaden drivits till att producera stora och dyra bilar som drar mycket bränsle. På grund av att Volvo inte kunnat konkurrera med höga försäljningsvolymer har man istället satsat på säkra och hållbara bilar som kunnat bringa högre vinstmarginaler.  Efter krisen på 1990-talet och ett byte av ledarskap från Pehr G. Gyllenhammar till Sören Gyll, visar resultatet att ’omsorg om miljön’ fick en mer framskjuten roll i Volvos varumärkesbyggnad. Samtidigt beslutades att Volvo skulle ta ytterligare steg mot att tillverka bilar i premiumsegmentet vilket var svårt att kombinera med miljöhänsyn vad gäller bränsleförbrukning.  Slutsatserna som dragits från denna uppsats är att Volvo efter andra världskriget lyckades skaffa sig en ’pionjärsfördel’ – pioneering advantage – genom en stark introduktion av PV 444/544-modellerna på 1940- och 1950-talet och att man sedan kunnat använda denna fördel för att omtolka svenskars preferenser att välja bränslekrävande bilar. Detta innebär att företag, om de vill, har möjlighet att styra konsumenter mot att välja bättre miljöanpassade produkter. I uppsatsen argumenteras för att avsättningsmarknader spelar stor roll för möjligheten för företag att ställa om produktionen till att leverera ’grönare’ produkter.

Corporate responsibility is increasingly involved in corporate reputation, and so, in the economic success of a company. Car fleet operating companies are exposed to criticism and, as a direct result of this many corporate protagonists responsible for the operation of car fleets are developing measures to decrease CO2 emissions and fuel consumption. A second trend is the increasing usage of image-generating marketing actions in the worldwide ‘information society’. For various reasons, these image campaigns do not always lead to the expected improvements in corporate reputation. The crucial question is, how do these marketing actions, in the name of corporate social responsibility, relate to corporate reputation? The objective of this research is to establish rules for these relationships and to derive a new stakeholder approach to optimise corporate reputation regarding car fleet management marketing. First of all this study examines theoretical evidence in preparation for further empirical studies on the behaviour of sustainable car fleet management. With this in mind, the thesis looks at empirical evidence about the factors deemed necessary for successful responsible car fleet operation and its marketing. After conducting an online survey with more than 300 respondents, a multiple-embedded-case study with three cases, six supplementary cases, and several stakeholders represents the main part of this work. As a result, this work depicts, through three models, and via a new stakeholder approach (a combination of the three), the relationships of certain main types of firm with main types of fleet as well as the main types of marketing to support corporate reputation. Unexpected findings regarding the suitable intensity of communication to internal and external stakeholders have emerged. This approach successfully supports the design of sustainable car fleet management and a suitable arrangement of the marketing approach.

Pour relever les défis grandissants auxquels est confronté le système de mobilité en termes de durabilité, les autorités publiques françaises ont entrepris de soutenir l'innovation, notamment dans le domaine automobile. Les entreprises occupent une position particulière au sein du système de mobilité : leurs décisions influencent les comportements de mobilité bien au-delà des seuls déplacements professionnels. Chaque année en France, 4 véhicules légers sur 10 parmi les voitures particulières et véhicules utilitaires neufs mis sur le marché sont acquis par des entreprises. Pourtant, la mobilité professionnelle en général, et les flottes automobiles d'entreprise en particulier, demeurent des zones d'ombre de la connaissance du système de mobilité. L'objet de notre travail et sa contribution principale est de démontrer que, compte tenu de leurs effets sur l'ensemble du système de mobilité d'une part, de leur sensibilité aux politiques publiques d'autre part, les flottes automobiles d'entreprise constituent un objet pertinent tant pour la recherche que pour l'action publique. Notre investigation s'appuie sur des méthodes multiples : outre une synthèse de sources bibliographiques variées (journaux professionnels, archives légales, etc.), nous proposons des recoupements originaux entre, d'une part, des données quantitatives sur la composition et l'usage des flottes automobiles d'entreprise issues d'enquêtes de grande envergure et, d'autre part, les résultats qualitatifs d'une enquête exploratoire menée auprès de gestionnaires de flotte en région parisienne. Nous développons un ensemble de définitions et de cadres analytiques pour étudier les flottes automobiles d'entreprise, et notamment une typologie de véhicules basée sur les différents niveaux de « droits » accordés à l'utilisateur du véhicule d'entreprise. Nous montrons que les flottes automobiles d'entreprise totalisent 15% de l'ensemble des véhicules légers en France, 25% de leur kilométrage et 25% à 30% de leurs émissions de CO2.Par ailleurs, nous révélons le rôle essentiel que peuvent jouer les flottes automobiles d'entreprise pour amorcer des changements dans le parc automobile français. Nous montrons que les usages quotidiens des véhicules d'entreprise sont très divers, et dans certains cas compatibles avec les véhicules électriques. Enfin, nous mettons en évidence les effets tangibles des politiques fiscales sur la dynamique de diffusion des innovations au sein des flottes automobiles d'entreprise. Nous examinons les implications de ces résultats en termes de politiques publiques, en soulignant le besoin d'une plus grande intégration entre politiques industrielles, politiques de transport et politiques fiscales. Nous mettons en particulier en évidence le besoin d'une coordination accrue entre les politiques publiques menées à différentes échelles et d'un phasage approprié de ces politiques. Dans le contexte actuel, une plus grande transparence semble requise quant à la pérennité des mesures d' « amorçage » (par exemple, le bonus à l'achat) et au volontarisme des mesures de « soutien » (par exemple, les zones à basses émissions) qui pourraient être adoptées à moyen ou long terme / The mobility system in France faces increasing sustainability challenges. In response, French public authorities have endeavoured to foster innovation in the mobility system, with a particular focus on the automotive subsystem, where the challenges are most acute. Corporations have a special position in the mobility system: their decisions influence mobility behaviours well beyond corporate mobility patterns alone. Every year in France, 4 out of 10 new light-duty vehicles (including passenger cars and light commercial vehicles) are sold to corporations. Yet, corporate mobility in general, and corporate car fleets in particular, are still blind spots in the collective understanding of the mobility system. The main contribution of our work is to demonstrate that, given their effects on the larger mobility system, and given their sensitivity to public policies, corporate car fleets are a relevant object for research and a relevant matter for public policy discussion. Our research is a multi-method investigation, collecting information from a wide range of sources, including professional journals and legal archives, and cross-checking quantitative results on the composition and use patterns of corporate car fleets from large mobility surveys in France against qualitative insights gained from an exploratory survey of fleet managers in the Paris region. We develop a set of definitions and analytical frameworks for investigating corporate car fleets, including a typology of vehicles based on the various levels of ‘rights' granted to the employee over the vehicle. We show that corporate car fleets could account for 15% of the total light-duty vehicle fleet in France, 25% of its total mileage and 25% to 30% of its CO2 emissions. We also reveal the instrumental role that corporate car fleets can play in setting new trends for France's global vehicle stock. We highlight that the daily patterns of use of corporate vehicles are highly diverse, and partly compatible with electric vehicles. Finally, we show that tax policies have significant effects on the dynamics of the spread of innovations in corporate car fleets. We discuss the implications of these results for policy-making and stress the need for further integration between industrial policies, transport policies, and tax policies. We further emphasise the need for greater coordination between the various levels of government, and for adequate phasing of public policies. At present, more transparency is needed about how long current ‘initiating' policies (e.g. purchase bonus) will last, and how strong the ‘supporting' policies (e.g. low-emission zones) will be in the medium- to long-term

O agravamento de inúmeros problemas ambientais nas últimas décadas – contaminação do ar e da água, epidemias, secas prolongadas, enchentes, incêndios florestais, perdas da qualidade do solo, desastres nucleares e químicos, o crescimento do buraco na camada de ozônio e a atual escassez de água – têm emitido alertas a gestores e sociedade sobre a devida responsabilidade acerca dos recursos naturais. Nesse sentido, a valoração ou monetarização da emissão dos principais poluentes veiculares é fundamental para a formulação de políticas públicas ambientais, de gestão de transporte e trânsito que busquem resultados mais efetivos no controle das emissões. Esse trabalho apresenta uma breve discussão sobre as emissões veiculares de poluentes e as principais políticas públicas adotadas no setor e das emissões evitadas pelo uso do álcool carburante. Apresentou uma metodologia de cálculo baseada no quantitativo da frota de veículos, da intensidade de uso, dos fatores de emissão e dos valores monetários de referência de monóxido de carbono, óxido de nitrogênio, hidrocarbonetos e material particulado. Como resultado, apresenta-se as análises com seus respectivos valores das emissões referentes ao quantitativo monetário dos gases selecionados. Com o aumento do carro com tecnologia flex-fuel, observou-se a redução das emissões totais dos gases poluentes, embora a frota tenha aumentado em valores absolutos. Os valores monetários calculados por meio dos Indicadores de Monetarização de Emissões demonstraram que o monóxido de carbono é o principal responsável das emissões por automóveis que utilizam o ciclo Otto no Brasil, representando 45,7% das emissões e o valor monetário foi de R$ 4.736.386.753,28. Os hidrocarbonetos são o segundo gás mais emitido pela frota de automóveis, sendo responsável por 27,3% das emissões, e valor monetário de R$ 2.835.304.578,20. Em seguida surgem as emissões de óxido de nitrogênio, que em teve suas emissões reduzidas em 26,8% e foi responsável por R$ 2.785.548.815,02. Já as emissões de material particulado, em 2000 foram de R$ 705.307,57. Com a redução de 23%, foram responsáveis por R$ 545.752,13. Pode-se verificar, também, que o custo ambiental do período de 2000 a 2009, provocado pela frota de automóveis do ciclo Otto, dedicados ou de tecnologia flex-fuel, movidos à gasolina C e etanol hidratado, foi de R$ 10.363.277.869,40. / The worsening of numerous environmental problems in recent decades - contamination of air and water, epidemics, prolonged droughts, floods, forest fires, loss of soil quality, nuclear and chemical disasters, the hole growth in the ozone layer and the current shortage water - have issued alerts to managers and society on the proper responsibility about natural resources. In this sense, the valuation or monetization of emission of key vehicle pollutants is essential for the formulation of environmental policies, transportation management and traffic that seek more effective results in controlling emissions. This paper presents a brief discussion on vehicle emissions of pollutants and major public policies adopted in the industry and emissions avoided by the use of fuel ethanol. Presented a calculation method based on the amount of the vehicle fleet, the intensity of use, emission and monetary values of carbon monoxide reference factors, nitrogen oxides, hydrocarbons and particulate matter. As a result, the analysis is presented with the respective emission values for the quantitative currency of selected gases. With increasing car with flex-fuel technology, there was a reduction of total emissions of greenhouse gases, although the fleet has increased in absolute terms. The monetary values calculated using the emissions of monetization indicators showed that carbon monoxide is primarily responsible for emissions from motor vehicles the Otto cycle in Brazil, representing 45.7% of the emissions and the monetary value was R $ 4,736 .386.753,28. Hydrocarbons are the second most gas emitted by the car fleet, accounting for 27.3% of emissions, and monetary value of R $ 2,835,304,578.20. Then come the emissions of nitrogen oxide, which had its emission reductions of 26.8% and accounted for R $ 2,785,548,815.02. While emissions of particulate matter in 2000 were R $ 705,307.57. With the reduction of 23%, accounted for R $ 545,752.13. You can also check that the environmental cost for the period 2000-2009, caused by the fleet of vehicles of the Otto cycle, dedicated or flex-fuel technology, moved to C gasoline and hydrous ethanol was R $ 10,363,277,869 40.

Personbilsflottan står för en stor andel av de globala CO2-utsläppen och genom vidare implementering av alternativa drivmedel kan transportsektorn i framtiden bli mer hållbar. Tekniken kring elbilar vad gäller bland annat batteriets kapacitet och bilens prestanda har under de senaste decenniet gjort stora framsteg där elbilen idag är direkt konkurrerande med en bil driven på fossila bränslen i många avseenden. Denna rapport kartlägger de drivande faktorer och hinder som elektrifieringen av personbilsflottan står inför utifrån tre perspektiv; elbilens batteri, laddningsinfrastrukturen och politiska styrmedel. Metoden för arbetet har varit en litteraturstudie samt en enkätstudie där resultatsammanställningen av varje perspektiv underströk vilka de kritiska faktorerna är. Vad gäller elbilsbatteriet visar resultaten att prisutvecklingen tillsammans med den tekniska utvecklingen av batterierna är en stor drivande kraft. Däremot är den begränsade körsträckan och batteriets känslighet vad gäller degradering av batterihälsa ett hinder. Fortsättningsvis visar resultaten att laddning som till stor andel kommer ske i hemmet är en stor drivande kraft som minimerar vikten av de hinder som består i höga investeringskostnader och påfrestningar på elnätet. Enkätstudiens resultat visar att individer ej uppfattar elbilens kortare körsträcka eller laddning som ett problem i lika stor utsträckning som litteraturstudien föreslog. Det framgick att en stor drivande kraft är politiska styrmedel då resultatet stödjer att en klar majoritet av enkätdeltagarna skulle köpt en elbil om köpkostnaden hade varit densamma som för en bensin-/dieseldriven bil. En diskussion om omställningen till el i utsläppstunga industrier inklusive transportsektorn visar att störst förändring kan ske i länder så som Sverige, Finland och Island där ländernas elmix till stor andel utgörs av renproducerad el. Avslutningsvis konstateras det att synergieffekter av utvecklingen bör tas till vara på och applicerar i andra industrier där en utökad elektrifiering är möjlig. / The passenger car fleet accounts for a large proportion of global CO2 emissions and through further implementation of alternative fuels, the transport sector can become more sustainable in the future. The technology of electric cars in terms of performance and battery capacity has, in the last decade, made great progress where the electric car today is directly competing with a car driven on fossil fuels in many respects. This report identifies the driving factors and obstacles that the electrification of the passenger car fleet faces from three perspectives; electric car battery, charging infrastructure and political instruments. The method for the work has been a literature study as well as a survey study where the results compilation of each perspective emphasized what the critical factors are. With regard to the electric car battery, the results show that the price trend together with the technical development of the batteries is a major driving force. However, the limited mileage and the sensitivity of the battery to degradation of battery health is an obstacle. Continuing, the results show that charging, which to a large extent will take place in the home, is a major driving force that minimizes the weight of the obstacles that consist in high investment costs and stress on the electricity grid. The results of the survey show that individuals do not perceive the shorter driving distance or charge of the electric car as a problem to the same extent as the literature study suggested. It turned out that a major driving force is political instruments as the result supports that a clear majority of the survey participants would have bought an electric car if the purchase cost had been the same as for a gasoline / diesel driven car. A discussion of the transition to electricity in emission-heavy industries, including the transport sector, shows that the greatest change can take place in countries such as Sweden, Finland and Iceland, where the countries' electricity mix is ​​largely made up of clean electricity. Finally, it is stated that synergy effects of the development should be exploited and applied in other industries where increased electrification is possible.

<p>QC 20130524</p>

The diploma thesis deals with analysis of car fleet financing in the selected company. It focuses on cars financing options, describes methods of their comparison. It studies both national and international accounting regulation with focus on reporting of loan, financial and operating leasing. Another area of interest are tax circumstances influencing decision making. The main emphasis is laid on the comparison methods, ways of data evaluation and on specifics which can affect decision making. In the practical part analysis of car fleet financing is performed, decision specifics are discussed and financing options favourability is compared.

The master‘s thesis concerns an analysis of the current estate of the company car fleet in the company ABB Ltd. and with a proposal of an appropriate method of its funding. The thesis considers the theoretical base of funding methods and account and tax aspects of lease funding. In the next part the current estate and current funding is analysed. Chosen leasing companies and their offers of financial and operational leasing are examined. In the suggestions part different methods of lease funding are compared. The monthly costs of each method of funding are reckoned and the appropriate method is suggested considering account and tax aspects. This method will decrease the costs of the company car fleet and will increase the efficiency of its controlling.