Syftet med examensarbetet var att vi ska kunna förstå hur det är möjligt att effektivisera en orderprocess, genom att veta varför och var störningar uppkommer. Vi utförde studien på Rottne Industri AB för att finna eventuella aktiviteter som påverkar deras orderprocess negativt och därmed utnyttjar onödiga resurser. Utifrån att analysera resultatet och komma med förbättringsförslag för att åtgärda dessa aktiviteter. De aktiviteter som påverkar processen negativt har vi valt att definiera som två typer av störningar, vilka är revisioner av order samt onödigt arbete.   Problemet när revisioner uppkommer är att det startar flertalet aktiviteter inom organisationen som leder till att onödiga resurser förbrukas ineffektivt.   Genom att studera teorier kunde vi komma fram till ett sätt att utföra kartläggningen. Vi gjorde kartläggningen på plats på Rottne Industri AB och hos en återförsäljare för att kunna intervjua personer med insikt i processen. Anledningen med kartläggningen var att identifiera var i processen störningarna fanns. Utöver intervjuer studerade vi även dokument som var kopplade till orderprocessen för att upptäcka eventuella problem.   Genom kartläggningen kunde vi identifiera att båda typerna av störningar fanns i processen på flertalet ställen. Uppkomsten till flertalet orderrevisioner kunde relateras till kontakten mellan återförsäljarna och Rottne Industri AB, där ett bristfälligt säljverktyg kunde identifieras. Men även onödigt arbete där både materiella och mänskliga resurser förbrukades på ett ineffektivt sätt identifierades vid de administrativa avdelningarna på Rottne Industri AB. Förbrukandet av onödiga resurser blev mer allvarliga i samband med att orderrevisioner inkom, vilket innebar att arbete på olika avdelningar behövde återupprepas.   För att komma med förslag till förbättringar på problemen används de avslutande kapitlen av rapporten för att komma fram till och ge rekommendationer om förbättringar till företaget som vi anser vara de mest praktiskt och teoretiskt gynnsamma. / The purpose with this diploma work was to understand how it is possible to make an order process more efficient. The work was done at Rottne Industri AB in order to examine if any activities affect the process negatively and therefore use unnecessary resources. By analyzing this result, suggestions for improvement were developed to correct those activities. Activities that influence the process negatively, we have chosen to define as interference, which are revisions on an order and unnecessary work. The problem when revisions occurs are that several activities within the organization starts and leads to that unnecessary resources are utilized and that unwanted work activities has to be done multiple times. With this as our starting point we were able to do a literature study to work out how a process mapping should be done. The mapping was made on location at Rottne Industri AB factory, but we also contacted a retailer to get some information, by interviewing people that had understanding about the process. The purpose with the mapping was to identify where interferences were located. In addition to the interviews, we also studied documents that were related to the order process to discover any sources for revisions. With the mapping completed, we were able to identify definitions of interferences in several areas. The origins of a number of order revisions were related to the contact between the retailers and Rottne Industri AB, where an insufficient selling aid was identified. Unnecessary work involving both material and human resources were also found at the administrative departments. This use of resources was getting even more serious with an incoming revision, because of the work activities that had to be repeated. In order to develop suggestions of improvements to these problems, the final chapters of this report is used to give recommendations to the company that we thought were practical and theoretical useful.

Det har sedan lång tid tillbaka förekommit att svenska skattskyldiga försökt att undkomma beskattning i Sverige genom att gömma undan tillgångar utomlands i lågbeskattade länder, där sekretessen av information har varit stor. Lagstiftarna i Sverige har försökt att förhindra detta genom att tidigare infört den s.k. CFC-lagstiftningen. Syftet med lagstiftningen är att förhindra eller åtminstone försvåra att svenska skattskyldiga företar transaktioner med ut-ländska juridiska personer och genom det urholkar den svenska skattebasen. Lagstiftningen möjliggör att svenska skattskyldiga beskattas löpande för sin andel av det överskott som uppstår i utländska juridiska personer, oavsett om delägaren erhåller någon utdelning eller inte. De senaste åren har skatteavtal angående utbyte av information mellan Sverige och lågbe-skattade länder haft hög prioritet i regeringens arbete för att med denna metod säkerställa den svenska skattebasen. Sedan 2007 har över trettio avtal ingåtts med bl.a. länder som Schweiz, Luxemburg och Brittiska Jungfruöarna. Avtalen har till syfte att ge Skatteverket möjligheter att få tillgång till exempelvis bankinformation i utlandet och avtalen är även viktiga för att myndigheten ska kunna kontrollera svenskars inkomster och förmögenheter utomlands. Denna uppsats behandlar hur CFC-lagstiftningen bör komma att påverkas av de nya avta-len angående utbyte av information. I analysen fastställs att avtalen gällande informations-utbyte torde innebära att Sveriges CFC-lagstiftning blir effektivare till viss del, men att lag-stiftningens syfte skulle få ännu större inverkan med bättre avtal. Likväl fastställs att vid ett närmare samarbete mellan Sverige och de lågbeskattade länderna avseende flertalet förbätt-ringar torde CFC-lagstiftningen slutligen kunna bli överflödig. / There has since a long time occurred that Swedish taxpayers have tried to escape taxation in Sweden by concealing assets abroad in low tax countries, where the confidentiality of information has been large. Legislators in Sweden have tried to prevent this by earlier introduced the so-called CFC legislation. This legislation aims to prevent or at least make it more difficult for Swedish taxpayers to undertake transactions with foreign legal persons and by then eroding the Swedish tax base. The law allows the Swedish taxpayers to be taxed currently for their share of the surplus that arises in foreign legal persons, regardless of whether the shareholder receives dividend or not. In recent years tax treaties concerning exchange of information between Sweden and low tax countries have had high priority in the Government's work in order to secure the Swedish tax base by this method. Since 2007, over thirty agreements have been concluded with countries like Switzerland, Luxembourg and the British Virgin Islands. The agreements are intended to give The Swedish Tax Agency access to for example information from the bank abroad and the agreements are also important for the authority to monitor Swedes' incomes and assets abroad. This essay considers how the CFC legislation should be affected by the new agreements concerning exchange of information. The analysis determines that the agreements on exchange of information would probably mean that the Swedish CFC-legislation becomes more effective to some extent, but that the purpose of the legislation would have even greater impact with better agreements. Nevertheless it establishes that a closer cooperation between Sweden and the low taxed countries regarding improvements should mean that the CFC legislation would eventually become redundant.

No atual ambiente de negócios, em meio a competição e cooperação, cada vez mais evidencia-se a importância em compreender os relacionamentos interorganizacionais no contexto das cadeias de suprimentos, bem como em aprimorar o desempenho relacional das empresas partícipes. Esse trabalho teve como objetivo analisar como o relacionamento interorganizacional contribui para o desempenho relacional das empresas focais e membros de apoio no contexto de cadeias de suprimento. Dentre os agentes envolvidos, o campo de estudo é composto por três assessorias em comércio internacional, atuantes principalmente na área de despacho aduaneiro e logística internacional e três indústrias exportadoras do setor moveleiro, ambas as empresas localizadas no estado do Rio Grande do Sul e constituindo dessa forma três díades, denominadas de Díade A, Díade B e Díade C. A análise de díades visa a reforçar a revelância no equilíbrio entre a visão das empresas focais e membros de apoio, com vistas a demonstrar dessa forma conflitos latentes, contradições, barreiras e pontos positivos nos relacionamentos interorganizacionais e desempenho relacional. Como metodologia, efetuou-se uma pesquisa de natureza qualitativa, de caráter exploratório-descritivo. A estratégia foi o estudo de casos múltiplos, e, como técnica de coleta de dados utilizou-se a entrevista em profundidade, observação direta e análise documental. Contemplou-se com a pesquisa sete dimensões constituintes de relacionamentos interorganizacionais (troca de informações, confiança, comprometimento, cooperação, satisfação, lealdade e poder) e aspectos que influenciam o desempenho relacional, objetivando indentificar as contribuições, especificidades e relações de poder concernentes à forma com que a interação é estabelecida, de acordo com os itens preestabelecidos. Os resultados indicaram que os relacionamentos interorganizacionais, mesmo baseados em indicadores não econômicos, nas díades estudadas, contribuíram para o desempenho relacional das mesmas ao longo da construção das relações. A dimensão relacional pode promover uma maior cooperação entre os membros, reduzir os conflitos, melhorar e auxiliar na tomada de decisões, bem como diminuir a propensão dos parceiros em sair do relacionamento interorganizacional, fatos observados nas díades estudadas. Evidenciou-se que o desempenho relacional da Díade B é mais sólido devido à boa gestão das dimensões dos relacionamentos entre os membros, pela cumplicidade e pela qualidade da relação construída ao longo do tempo e pelo envolvimento direto das pessoas. Por outro lado, as Díades A e C revelaram a necessidade em trabalhar de maneira mais cooperativa, inovadora e com interações pessoais, a fim de promover a aproximação dos partícipes, mantendo e perpetuando a parceria de maneira sustentada. Por fim, o estudo contribuiu para a prática, principalmente na área da gestão da cadeia de suprimentos no setor moveleiro, por demonstrar a relevância de se levar em consideração dimensões não econômicas dos relacionamentos interorganizacionais, e que satisfazer as necessidades e expectativas do cliente com um bom atendimento, envolve diversas funções e habilidades para o prestador de serviços que são essenciais para a fidelização do cliente. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-04-28T14:01:47Z No. of bitstreams: 1 Dissertacao Tatiane Pellin Cislaghi.pdf: 1434481 bytes, checksum: de2d8375ea7daac3bd4e30697c9e163e (MD5) / Made available in DSpace on 2014-04-28T14:01:47Z (GMT). No. of bitstreams: 1 Dissertacao Tatiane Pellin Cislaghi.pdf: 1434481 bytes, checksum: de2d8375ea7daac3bd4e30697c9e163e (MD5) / In a current business environment, amidst competition and cooperation increasingly highlights the importance of understanding the inter-relationships in the context of supply chains, as well as improve performance relational of the corporate participants. This study aimed to analyze how interorganizational relations contributes to the performance of relational focal companies and supporting members in the context of supply chains. Among the agents involved, the field of study comprises three advisors in international trade, working mainly in the area of international logistics and customs clearance and three export industries in the furniture sector, both located in the state of Rio Grande do Sul and thus constituting three dyads, called Dyad A, Dyad B and Dyad C. The analysis aims to strengthen dyads relevance balance between the vision of the focal companies and members of support, to demonstrate latent conflicts, contradictions, barriers and strengths in interorganizational relationships and relational performance. As methodology it was performed a search of qualitative, exploratory and descriptive. The strategy was a multiple case study, and as a technique for data collection was used in-depth interviews, direct observation and document analysis. Looked up to the survey seven dimensions constituents interorganizational relationships (exchange of information, trust, commitment, cooperation, satisfaction, loyalty and power) and variables that influence relational performance aiming indentify contributions and specific power relations concerning the way that the interaction is established according to predetermined items. The results indicated that interorganizational relationships, even based on non-economic indicators, the dyads studied, contributed to the performance of relational same throughout the construction of relationships. The relational dimension can promote greater cooperation among members, reduce conflicts, improve and assist in decision making, as well as decrease the propensity of the partners out of interorganizational relations, facts observed in the dyads studied. Showed that the performance of relational Dyad B is stronger due to good management of the dimensions of relationships between yours members, complicity and the quality of relationships built over time and the direct involvement of the people. On the other hand, Dyads A and C revealed the need to work in a more cooperative, innovative and personal interactions, in order to promote the approach of the participants, maintaining and perpetuating the partnership in a sustainable manner. Finally, the study contributed to the practice, especially in the area of supply chain management in the furniture sector, to demonstrate the importance of taking into account non-economic dimensions of interorganizational relationships and meet the needs and expectations of the client with a good service, involves many functions and abilities to the service provider that are essential for building customer loyalty.

This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario. / En el presente documento se trata de poner de manifiesto como las Administraciones tributarias, en un contexto de globalización económica e internacionalización de las empresas, necesitan mejorar e incrementar el intercambio de información entre ellas, si quieren llegar a controlar de manera eficaz y eficiente la aplicación de los sistemas impositivos nacionales. Ahora bien, frente a la estrategia de maximización del beneficio a nivel global de los agentes económicos privados, uno de cuyos instrumentos es la planificación fiscal internacional, las Administraciones tributarias deben colaborar entre sí, y el intercambio de información es, en las condiciones actuales, el medio más adecuado para dicha colaboración. Es en este contexto donde se puede plantear la existencia de derechos de los contribuyentes que sean afectados por ese intercambio, derechos que están reconocidos a nivel de las operaciones internas, pero que no lo están cuando nos referimos al ámbito internacional.

No atual ambiente de negócios, em meio a competição e cooperação, cada vez mais evidencia-se a importância em compreender os relacionamentos interorganizacionais no contexto das cadeias de suprimentos, bem como em aprimorar o desempenho relacional das empresas partícipes. Esse trabalho teve como objetivo analisar como o relacionamento interorganizacional contribui para o desempenho relacional das empresas focais e membros de apoio no contexto de cadeias de suprimento. Dentre os agentes envolvidos, o campo de estudo é composto por três assessorias em comércio internacional, atuantes principalmente na área de despacho aduaneiro e logística internacional e três indústrias exportadoras do setor moveleiro, ambas as empresas localizadas no estado do Rio Grande do Sul e constituindo dessa forma três díades, denominadas de Díade A, Díade B e Díade C. A análise de díades visa a reforçar a revelância no equilíbrio entre a visão das empresas focais e membros de apoio, com vistas a demonstrar dessa forma conflitos latentes, contradições, barreiras e pontos positivos nos relacionamentos interorganizacionais e desempenho relacional. Como metodologia, efetuou-se uma pesquisa de natureza qualitativa, de caráter exploratório-descritivo. A estratégia foi o estudo de casos múltiplos, e, como técnica de coleta de dados utilizou-se a entrevista em profundidade, observação direta e análise documental. Contemplou-se com a pesquisa sete dimensões constituintes de relacionamentos interorganizacionais (troca de informações, confiança, comprometimento, cooperação, satisfação, lealdade e poder) e aspectos que influenciam o desempenho relacional, objetivando indentificar as contribuições, especificidades e relações de poder concernentes à forma com que a interação é estabelecida, de acordo com os itens preestabelecidos. Os resultados indicaram que os relacionamentos interorganizacionais, mesmo baseados em indicadores não econômicos, nas díades estudadas, contribuíram para o desempenho relacional das mesmas ao longo da construção das relações. A dimensão relacional pode promover uma maior cooperação entre os membros, reduzir os conflitos, melhorar e auxiliar na tomada de decisões, bem como diminuir a propensão dos parceiros em sair do relacionamento interorganizacional, fatos observados nas díades estudadas. Evidenciou-se que o desempenho relacional da Díade B é mais sólido devido à boa gestão das dimensões dos relacionamentos entre os membros, pela cumplicidade e pela qualidade da relação construída ao longo do tempo e pelo envolvimento direto das pessoas. Por outro lado, as Díades A e C revelaram a necessidade em trabalhar de maneira mais cooperativa, inovadora e com interações pessoais, a fim de promover a aproximação dos partícipes, mantendo e perpetuando a parceria de maneira sustentada. Por fim, o estudo contribuiu para a prática, principalmente na área da gestão da cadeia de suprimentos no setor moveleiro, por demonstrar a relevância de se levar em consideração dimensões não econômicas dos relacionamentos interorganizacionais, e que satisfazer as necessidades e expectativas do cliente com um bom atendimento, envolve diversas funções e habilidades para o prestador de serviços que são essenciais para a fidelização do cliente. / In a current business environment, amidst competition and cooperation increasingly highlights the importance of understanding the inter-relationships in the context of supply chains, as well as improve performance relational of the corporate participants. This study aimed to analyze how interorganizational relations contributes to the performance of relational focal companies and supporting members in the context of supply chains. Among the agents involved, the field of study comprises three advisors in international trade, working mainly in the area of international logistics and customs clearance and three export industries in the furniture sector, both located in the state of Rio Grande do Sul and thus constituting three dyads, called Dyad A, Dyad B and Dyad C. The analysis aims to strengthen dyads relevance balance between the vision of the focal companies and members of support, to demonstrate latent conflicts, contradictions, barriers and strengths in interorganizational relationships and relational performance. As methodology it was performed a search of qualitative, exploratory and descriptive. The strategy was a multiple case study, and as a technique for data collection was used in-depth interviews, direct observation and document analysis. Looked up to the survey seven dimensions constituents interorganizational relationships (exchange of information, trust, commitment, cooperation, satisfaction, loyalty and power) and variables that influence relational performance aiming indentify contributions and specific power relations concerning the way that the interaction is established according to predetermined items. The results indicated that interorganizational relationships, even based on non-economic indicators, the dyads studied, contributed to the performance of relational same throughout the construction of relationships. The relational dimension can promote greater cooperation among members, reduce conflicts, improve and assist in decision making, as well as decrease the propensity of the partners out of interorganizational relations, facts observed in the dyads studied. Showed that the performance of relational Dyad B is stronger due to good management of the dimensions of relationships between yours members, complicity and the quality of relationships built over time and the direct involvement of the people. On the other hand, Dyads A and C revealed the need to work in a more cooperative, innovative and personal interactions, in order to promote the approach of the participants, maintaining and perpetuating the partnership in a sustainable manner. Finally, the study contributed to the practice, especially in the area of supply chain management in the furniture sector, to demonstrate the importance of taking into account non-economic dimensions of interorganizational relationships and meet the needs and expectations of the client with a good service, involves many functions and abilities to the service provider that are essential for building customer loyalty.

[pt] Atualmente as empresas estão unindo esforços para se tornarem mais competitivas no mercado global. O objetivo das empresas é prestar um serviço melhor com um custo menor e estão tentando alcançar esse objetivo analisando toda a cadeia de suprimento como se fosse uma empresa, para que, dessa forma, consigam reduzir o custo total do produto ao invés do custo específico de um elo da cadeia, pois às vezes uma ação pode reduzir o custo de um elo enquanto aumenta o custo do outro em um valor muito superior, ocasionando um aumento no custo final do produto. A maximização da solução ótima global é maior que a maximização da soma dos ótimos locais. Através desse modelo teremos ao invés de marcas contra marcas, a competição entre fornecedores - marca -loja contra fornecedores - marca - loja, ou melhor, cadeias de suprimento versus cadeias de suprimento. Por causa disso as empresas estão tentando controlar a cadeia de uma forma integrada, utilizando a tecnologia da informação para aumentar a produtividade, diminuir os custos e aumentar a velocidade na transferência das informações entre os elos da cadeia de suprimento. O objetivo principal dessa dissertação é mostrar os esforços realizados, entre os diversos elos da cadeia de suprimento, para integrar eletronicamente as informações entre as empresas, analisando o caso real entre as montadoras e os seus distribuidores. / [en] Currently the companies are joining efforts to become more competitive in the global market. The objective of the companies is to give a better service, with lesser cost and is trying to reach this objective analyzing all the supply chain as if it was a company, so that of this form they obtain to reduce the total cost of the product instead of the specific cost of a member of the chain, therefore the times an action can reduce the cost of a member while it increases the cost of the other in a very superior value, causing an increase in the final cost of the product. The maximum of global solution is greater that the maximum of the each member solution. Through this model we will have instead of marks against marks, the competition between suppliers - mark - store against suppliers - mark - store, or better supply chains versus supply chains. For cause of this, the companies are trying to control the chain of an integrated form, using the technology of the information to increase the productivity, to diminish the costs and to increase the speed in the transference of the information between the members of the supply chain. The main objective of this work is to show the carried through efforts, between the members of the supply chain, to integrate electronically the information between the companies, analyzing the real case between the assembly plants and its dealers.

Made available in DSpace on 2016-04-26T18:12:59Z (GMT). No. of bitstreams: 1 Thabata Marques Liparotti.pdf: 4140968 bytes, checksum: 01570bc9087ac3c8b36fc7a9cd7b7810 (MD5) Previous issue date: 2013-05-29 / The goal of this essay is to identify the communication processes between body and environment that enable the adaptability seen during the creational process of A(da)pto‟ ( A(da)pt‟, in a literal translation), having this artistic movement as study subject. The specific goals are to identify the states (body and environment) and the adjustments in the movement; to inventory the alterations occurred from the exchange of information between body and environment that may be indicators of adaptability; to discuss possibilities of perception and self-organization of the bodies. Therefore, this essay focus on questioning if communication, seen as the exchange of information between body and environment, is the mean for adaptability to happen and if, as a consequence, we may be able to think communication as the key‟ to adaptability. The hypothesis built suggests that by the possibility of exchanging information the organisms rise their survival rate. Thereby, once capturing information from the world coherently and efficiently, solutions of interaction between body and environment are created. Communication would then allow the adaptability process to happen. As a method, we have chosen for this essay a qualitative approach of exploratory character. Therefore, the work of dance A(da)pto‟, performed in a mountain chain in Marumbi-PR, has been used as empirical exemplification to validate this hypothesis. The communication processes involved are identified and analyzed through reports which contain a list of particularities of each investigation day. To capture tacit aspects, videos of the experiment have been used. The theoretical reference taken includes the following authors: Vieira (2006; 2007; 2008) to approach the concepts of Umwelt, systemic parameters and complexity; Moran (2010) to discuss human adaptability; Santaella (1992; 1993; 2008; 2010) about perception and communication, and Katz and Greiner (2005) with their body-media theory to the understanding of the body and the dance. In this essay, two phases of communication processes between body and environment that enable adaptability have been identified. The first as an exchange of information between body and environment; the second, as alterations occurred to the body and the way it creates a communication code of adaptability to the audience. It has been noticed that these phases, though distinct, have sometimes occurred simultaneously, once the body starts, at the same time, to build and structure ideas whereas it continues to reorganize itself to the environmental stimuli. From the analysis of these phases, we come to conclude that the adaptability in Marumbi refers to the possibility of self-organization when facing the mode information to dilate the Umwelt. Thus, body and environment keep a flow of continuous adjustments, not attached to movement patterns. Adaptability, therefore, happens through communication, which may be considered the key‟ to adaptability in search of the human species prevalence / O objetivo deste estudo é identificar e analisar os processos de comunicação entre corpo e ambiente que possibilitaram a adaptabilidade observada durante o processo de criação de A(da)pto tendo este experimento artístico como objeto de estudo. Os objetivos específicos são identificar os estados (corpo e ambiente) e os ajustes no movimento; inventariar as alterações ocorridas a partir da troca de informações entre corpo e ambiente, que possam ser indícios de adaptabilidade; discutir as possibilidades da percepção e da auto-organização dos corpos. Este estudo centrase, assim, em questionar se é por meio da comunicação, entendida como troca de informações entre corpo e ambiente, que a adaptabilidade ocorre e se, como consequência disso, possa-se pensar que a comunicação seja a chave da adaptabilidade. A hipótese que se constrói sugere que seja pela possibilidade de trocar informações que os organismos aumentam sua taxa de sobrevivência. Assim, ao captar informações do mundo coerente e eficientemente, soluções de interação entre corpo e ambiente são criadas. Seria, portanto, a comunicação que permite este processo de adaptabilidade ocorrer. Como método, optou-se, neste estudo, por uma abordagem qualitativa, de caráter exploratório. Utiliza-se, dessa forma, a obra de dança A(da)pto , realizada no conjunto de montanhas Marumbi-PR, como exemplificação empírica para verificar essa hipótese. Identificam-se e analisam-se os processos de comunicação envolvidos por meio dos relatos que contêm listados as particularidades de cada dia de investigação. Para captar aspectos tácitos, utilizam-se vídeos do experimento. O referencial teórico percorrido abrange os seguintes autores: Vieira (2006; 2007; 2008) para tratar dos conceitos de Umwelt, dos parâmetros sistêmicos e da complexidade; Moran (2010) para discutir a adaptabilidade humana; Santaella (1992; 1993; 2008; 2010) sobre percepção e comunicação e Katz e Greiner (2005) com a teoria corpomídia para o entendimento do corpo e da dança. Neste estudo, identificaram-se duas fases dos processos de comunicação entre corpo e ambiente que possibilitaram a adaptabilidade. A primeira como sendo uma troca de informações entre corpo e ambiente; a segunda, as alterações ocorridas neste corpo e o modo como esse cria um código de comunicação da adaptabilidade ao público. Percebeu-se que essas fases, apesar de distintas, ocorreram por vezes simultaneamente, pois o corpo passa a, ao mesmo tempo, construir e estruturar ideias ao passo que também continua se reorganizando a partir dos estímulos ambientais. A partir da análise dessas, concluise que a adaptabilidade no Marumbi refere-se à possibilidade de se auto-organizar frente às informações de modo a dilatar a Umwelt. Assim, corpo e ambiente mantêm-se num fluxo contínuo de ajustamento não fixando padrões de movimentos. A adaptabilidade, portanto, ocorre por intermédio da comunicação, podendo esta ser considerada a chave da adaptabilidade na busca da permanência da espécie humana

På Saab Dynamics genomförs metodikprojektet MBD ILS & Systemsäkerhet. Metodikprojektet genomförs för att skapa optimala förutsättningar för Concurrent Engineering (CE), som i stora drag handlar om att involvera fler funktioner redan tidigt i designfasen eller konstruktionsprocessen, även kallat integrerad produktutveckling, för att på så sätt inkludera livscykelperspektivet i större utsträckning under utvecklingsprocessen. Examensarbetet utfördes som en del av metodikprojektet och uppgiften var att utföra en nulägesanalys för att undersöka informationsutbytet, som är en förutsättning för CE, mellan disciplinerna Mekanik och ILS (Integrated Logistic Support). Nulägesanalysen genomfördes som en kvalitativ undersökning i form av intervjuer med de anställda på Saab Dynamics för att få fram deras upplevelser och åsikter om det nuvarande informationsutbytet. Intervjumaterialet sammanställdes och analyserades i förhållande till CE, för att ta fram punkter som representerade det nuvarande informationsutbytet och förbättringsbehov. Informationsutbytet ansågs vara bristfälligt i förhållande till CE. De anställda upplevde en avsaknad av beskrivningar och riktlinjer för informationsutbytet i gränssnittet mellan Mekanik och ILS. De förbättringsbehov som identifierades rör behov av återkoppling, ansvarstagande, förståelse och insikt i varandras arbete, som är faktorer som har stor påverkan på CE. För vidare arbete anses en intressant aspekt vara att undersöka olika typer och storlekar av projekt för att se hur informationsutbytet varierar. Även intervjuer med projektledare anses kunna tillföra ett bredare perspektiv på nuläget. / Saab Dynamics is implementing the methodology project MBD ILS & Systemssäkerhet. The project has the purpose of creating the optimum conditions required for Concurrent Engineering (CE). CE generally concerns the early involvement of all necessary functions during the product development process, which makes it possible to include the lifecycle perspective at a larger extent. CE is comparable to, the more common approach, integrated product development. The bachelor thesis was a part of the methodology project to analyse the exchange of information, which is a fundamental prerequisite for CE, between the disciplines Mechanics and ILS (Integrated Logistic Support). The analysis was characterized as a qualitative analysis. Interviews were carried out with the employees at Saab Dynamics to emphasize their opinions and point of view of the current information exchange. The data were collected and analysed relative CE to describe a representation of the current information exchange and the needs for improvement. The detected information exchange were considered to be lacking in compassion to CE. The employees experienced an absence of descriptions and guidelines for the information exchange in the interface between Mechanics and ILS. The need for improvements are concerning the need of feedback, accountability and insight in the other disciplines work, which are factors with great influence on the success of CE. For further studies, an interesting aspect would be to investigate different types and sizes of projects to be able to see how the information exchange varies. Also, interviews with project managers would add a broader perspective of the current information exchange and work flow.

The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. The subject of the thesis is primarily to analyze and establish the following connections: the intended corporate objectives and ends and the modus operandi and the means that often require the Box Corporation as a necessary vehicle to attain those ends. The close connections between corporate law and tax law as intended legal results interdependent on one another. The application of the Box Corporation as an important vehicle for international tax planning by Swedish corporate groups on ever increasing competitive international markets and the special tax problems connected to the Box Corporation as it presents serious challenges to the pursuits for a consistent, neutral and undistorted Swedish corporate tax system. The thesis also investigates legislative and regulatory public reactions to the Box Corporation in the ways of CFC tax provisions, of denying tax treaty privileges by Limitation of Benefits clauses and of increasing domestic requirements on reportable transactions and international exchange of information and co-operation.

Att upprätthålla en god affärsetik är viktigt för många företag, eftersom det skapar ett för- troende hos intressenter i olika led. För att inta en stark ställning på marknaden krävs även att företagen är konkurrenskraftiga. Ökad konkurrenskraft kan fås genom konkurrentbe- vakning, då information inhämtas från konkurrenter. Dock saknas det tydliga regler huruvida informationsutbyte omfattas av artikel 101.1 FEUF, som reglerar konkurrensbe- gränsande företeelser på marknaden. Kommissionen har meddelat att artikel 101.1 FEUF bör omfatta informationsutbyte, ef- tersom det kan påverka ett företags självständighet att ta beslut. Detta har även fastslagits av domstolen och artikeln måste därför anses omfatta informationsutbyte. För att artikeln ska bli tillämplig måste ett avtal, beslut av företagssammanslutningar eller samordnat förfa- rande föreligga, en situation mellan konkurrenter, påverka handeln mellan medlemsstater och avtalet ska ha ett konkurrensbegränsande syfte eller faktiska eller potentiella konkur- rensbegränsande effekter. I kommissionens riktlinjer ges en viss vägledning om hur en be- dömning ska göras huruvida uppgifterna får utbytas enligt artikeln. Hänsyn ska bland annat tas till hur aggregerad och gammal den är, marknaden och hur ofta informationen utbyts. I enlighet med gällande rätt får information inhämtas från konkurrenter på ett sådant sätt att det inte begränsar konkurrensen vilket innebär att företag bör undvika att ingå alla for- mer av avtal om informationsutbyte. Det är förenligt med artikeln att inhämta offentlig in- formation och delta vid mässor och branschorganisationer. Uppgifter som får inhämtas är offentliga, gamla och aggregerade uppgifter som inte går att härleda till en specifik aktör och som inte påverkar företagens självständighet att ta strategiska beslut. Dock råder en del osäkerheter vad det gäller bedömningen av de olika faktorerna och för att minska osäker- heten på området krävs tydligare regler och riktlinjer. / To maintain high standards of business ethics are important to many companies, because it creates trust among stakeholders at different levels. To hold a top position on the market also requires that company are competitive. Greater competitiveness can be obtained by competitor intelligence, when information is obtained about competitors. However, there are no clear rules whether article 101.1 TFEU, which regulates competitive restrictions, co- vers the exchange of information. The Commission has noted that article 101.1 TFEU should include exchange of infor- mation, because the exchange can affect a company's autonomy to make decisions. The Court has also established this and because of that is it to consider that the article includes exchange of information. If the article shall be applicable an agreement, decisions by asso- ciations of undertakings or concerted practices need to exist, between competitors, affect trade between Member States and the agreement must restrict the competition. Guidelines written by the Commission gives some guidance how the assessment whether the infor- mation can be exchange according to the article. How aggregated and old the information is, the market and the frequency of the exchange shall be take into consideration when a decision is made. In accordance with applicable law exchange of information from between competitors should be made in such way that it does not restrict competition. Companies should avoid entering into all forms agreement regarding information exchange. According to article 101.1 FEUF it is consistent to gather public information and participate in trade exhibi- tions and trade associations. Data that may be collected are public, old and aggregated data that can not be traced to a specific operator. However, there are some uncertainty regard- ing the assessment of the various factors and to reduce the uncertainty in this field clearer rules and guidelines are necessary.