O maior interesse dos consumidores por alimentos que tragam benefícios à saúde faz necessário o constante desenvolvimento de métodos de tecnologias que tornem possível a sua produção em grande escala. Dentre tais tecnologias, destaca-se a microencapsulação de componentes bioativos. Lipossomas têm sido amplamente estudados para diversos fins, dentre eles, a encapsulação e a veiculação de bioativos, pois permitem maior proteção dos bioativos encapsulados, bem como podem promover a liberação controlada dos mesmos. Dentre os bioativos de interesse da indústria de alimentos está a curcumina, que além de ser um poderoso antioxidante, pode ser uma ótima alternativa para substituição de corantes amarelos. Tais corantes amarelos possuem diversos efeitos colaterais conhecidos, como a alegernicidade. A fabricação de iogurtes no Brasil vem crescendo de maneira considerável, e a este fato pode-se atribuir o consumo por indivíduos que buscam suas características funcionais, tendo seu consumo associado a uma imagem positiva e aos benefícios que traz ao organismo. Tal produto se torna, portanto, bastante atrativo para utilização de curcumina encapsulada em lipossomas e sua utilização vai ao encontro dos interesses dos consumidores. Neste trabalho de Doutorado foram produzidos lipossomas multilamelares encapsulando curcumina, através do método inovador de hidratação de prolipossomas obtidos por recobrimento de sacarose micronizada. Os prolipossomas foram caracterizados, e constatou-se através de microscopia eletrônica de varredura que a sacarose foi completamente recoberta pelos fosfolipídios. Além disso, o pó obtido se mostrou amorfo e com solubilidade de 98% em água, fatores extremamente importantes para a etapa posterior de hidratação dos prolipossomas para formação das vesículas em dispersão. Também se mostraram com baixíssima capacidade de retenção de umidade, característica importante para aumentar sua vida de prateleira durante o armazenamento. Por sua vez, os lipossomas foram efetivos em preservar a curcumina encapsulada (70% da curcumina foi preservada após 30 dias de armazenagem sob refrigeração), com diâmetro médio aproximado de 700-800 nm. A incorporação dos lipossomas encapsulando curcumina em iogurte não alterou nenhum parâmetro físico-químico do produto, como composição centesimal, pH, acidez titulável e comportamento reológico. Os resultados da análise sensorial mostraram que o produto teve alta aceitação por parte dos panelistas, sendo que a apenas a adição de pedaços de fruta não foi bem aceito por parte dos consumidores. / The increased consumer interest in food products that produces health benefits requires constant development of methods and technologies to make possible their production on a large scale. Among these technologies, there are the processes of microencapsulation of bioactive components. Liposomes have been extensively studied for a variety of purposes, including the encapsulation and delivery of bioactives, as they allow greater protection of encapsulated bioactive substances as well as promote the controlled release of bioactive substances. Among the bioactives of interest in the food industry is curcumin, which in addition to being a powerful antioxidant, can be a great alternative for yellow dye substitution. Such yellow dyes have several known side effects, such as allergenicity. The production of yogurt in Brazil has been growing considerably, and this fact can be attributed consumption by individuals seeking their functional characteristics, having its consumption associated with a positive image and the benefits it brings to the body. Such a product, therefore, becomes quite attractive for use to test the incorporation of curcumin-loaded liposomes, to verify if their characteristics would meet the interests of consumers. In the present PhD, multilamellar liposomes were produced to encapsulate curcumin, through the innovative method of hydration of proliposomes obtained by coating of micronized sucrose. The proliposomes were characterized, and it was found by scanning electron microscopy that the sucrose was completely covered by the phospholipids. In addition, the powder obtained showed to be amorphous and with solubility of 98% in water, factors extremely important for the subsequent hydration of the proliposomes to form the vesicles in dispersion. They were also shown to have very low moisture retention capacity, an important feature to increase shelf life during storage. In turn, liposomes were effective in preserving encapsulated curcumin (70% of curcumin was preserved after 30 days of storage under refrigeration), with an approximate mean diameter of 700-800 nm. The incorporation of the liposomes encapsulating curcumin into yogurt did not change significantly any relevant physicochemical parameters of the dairy product, such as proximate composition, pH, titratable acidity and rheological behavior. The results of the sensorial evaluation showed that the product had high acceptance by the panelists, and that only the addition of pieces of fruit was not well accepted by the consumers.

O maior interesse dos consumidores por alimentos que tragam benefícios à saúde faz necessário o constante desenvolvimento de métodos de tecnologias que tornem possível a sua produção em grande escala. Dentre tais tecnologias, destaca-se a microencapsulação de componentes bioativos. Lipossomas têm sido amplamente estudados para diversos fins, dentre eles, a encapsulação e a veiculação de bioativos, pois permitem maior proteção dos bioativos encapsulados, bem como podem promover a liberação controlada dos mesmos. Dentre os bioativos de interesse da indústria de alimentos está a curcumina, que além de ser um poderoso antioxidante, pode ser uma ótima alternativa para substituição de corantes amarelos. Tais corantes amarelos possuem diversos efeitos colaterais conhecidos, como a alegernicidade. A fabricação de iogurtes no Brasil vem crescendo de maneira considerável, e a este fato pode-se atribuir o consumo por indivíduos que buscam suas características funcionais, tendo seu consumo associado a uma imagem positiva e aos benefícios que traz ao organismo. Tal produto se torna, portanto, bastante atrativo para utilização de curcumina encapsulada em lipossomas e sua utilização vai ao encontro dos interesses dos consumidores. Neste trabalho de Doutorado foram produzidos lipossomas multilamelares encapsulando curcumina, através do método inovador de hidratação de prolipossomas obtidos por recobrimento de sacarose micronizada. Os prolipossomas foram caracterizados, e constatou-se através de microscopia eletrônica de varredura que a sacarose foi completamente recoberta pelos fosfolipídios. Além disso, o pó obtido se mostrou amorfo e com solubilidade de 98% em água, fatores extremamente importantes para a etapa posterior de hidratação dos prolipossomas para formação das vesículas em dispersão. Também se mostraram com baixíssima capacidade de retenção de umidade, característica importante para aumentar sua vida de prateleira durante o armazenamento. Por sua vez, os lipossomas foram efetivos em preservar a curcumina encapsulada (70% da curcumina foi preservada após 30 dias de armazenagem sob refrigeração), com diâmetro médio aproximado de 700-800 nm. A incorporação dos lipossomas encapsulando curcumina em iogurte não alterou nenhum parâmetro físico-químico do produto, como composição centesimal, pH, acidez titulável e comportamento reológico. Os resultados da análise sensorial mostraram que o produto teve alta aceitação por parte dos panelistas, sendo que a apenas a adição de pedaços de fruta não foi bem aceito por parte dos consumidores. / The increased consumer interest in food products that produces health benefits requires constant development of methods and technologies to make possible their production on a large scale. Among these technologies, there are the processes of microencapsulation of bioactive components. Liposomes have been extensively studied for a variety of purposes, including the encapsulation and delivery of bioactives, as they allow greater protection of encapsulated bioactive substances as well as promote the controlled release of bioactive substances. Among the bioactives of interest in the food industry is curcumin, which in addition to being a powerful antioxidant, can be a great alternative for yellow dye substitution. Such yellow dyes have several known side effects, such as allergenicity. The production of yogurt in Brazil has been growing considerably, and this fact can be attributed consumption by individuals seeking their functional characteristics, having its consumption associated with a positive image and the benefits it brings to the body. Such a product, therefore, becomes quite attractive for use to test the incorporation of curcumin-loaded liposomes, to verify if their characteristics would meet the interests of consumers. In the present PhD, multilamellar liposomes were produced to encapsulate curcumin, through the innovative method of hydration of proliposomes obtained by coating of micronized sucrose. The proliposomes were characterized, and it was found by scanning electron microscopy that the sucrose was completely covered by the phospholipids. In addition, the powder obtained showed to be amorphous and with solubility of 98% in water, factors extremely important for the subsequent hydration of the proliposomes to form the vesicles in dispersion. They were also shown to have very low moisture retention capacity, an important feature to increase shelf life during storage. In turn, liposomes were effective in preserving encapsulated curcumin (70% of curcumin was preserved after 30 days of storage under refrigeration), with an approximate mean diameter of 700-800 nm. The incorporation of the liposomes encapsulating curcumin into yogurt did not change significantly any relevant physicochemical parameters of the dairy product, such as proximate composition, pH, titratable acidity and rheological behavior. The results of the sensorial evaluation showed that the product had high acceptance by the panelists, and that only the addition of pieces of fruit was not well accepted by the consumers.

Försäljning av funktionella produkter inkluderar både varor och tjänster. Konceptet funktionella produkter innehåller många olika komponenter och säljs över långa kontrakt, vilket gör att dagens regelverk för redovisning inte ger tillräcklig vägledning. Syftet med denna studie är att identifiera och beskriva vilka utmaningar som uppstår ur ett redovisningsperspektiv vid försäljning av funktionella produkter. Syftet är också att skapa en förståelse för hur ekonomer använder dagens regelverk vid komplexa redovisningssituationer vid försäljning av funktionella produkter. För att kunna besvara syftet har en kvalitativ forskningsstrategi med en deduktiv ansats, legat till grund för studiens genomförande. Studien har utgått från ett aktörssynsätt för att kunna skapa en förståelse för hur individen uppfattar utmaningarna kring försäljningen av funktionella produkter. Eftersom funktionella produkter är ett begrepp som inte är välkänt har intervjuer med tre ekonomer genomförts. Ett scenario som beskrev konceptet funktionella produkter presenterades för ekonomerna innan intervjuerna. Detta för att respondenterna skulle ha samma utgångspunkt inför intervjuerna. Vid intervjutillfällena berättade respondenterna hur de tolkade och bedömde situationen beskriven i scenariot. Med stöd i tidigare forskning har upprättandet av kontrakt, jämförbarhet med avseende på hantering av risker, redovisningsregler med bakgrund i produktens prissättning och komplexa redovisningssituationer identifieras som utmaningar vid försäljning av funktionella produkter. En komplex utmaning är att kontrakten sträcker sig över 20 till 30 år. En teoretisk referensram har utvecklats som legat till grund för att möjliggöra en analys av intervjuerna. Resultatet av studien visar att ekonomens grundarbete bör innehålla bedömningar som kräver en hög grad av expertis för att redovisningen ska spegla verkligheten. Redovisningen av funktionella produkter ställer höga krav på ekonomens kunskap och bedömningar. Redovisningen av en funktionell produkt kan inte generaliseras eftersom varje funktionell produkt är speciellt framtagen för en viss kunds behov. Detta medför att det blir svårare att uppfylla kravet på jämförbarhet när företag börjar sälja fler komplexa produkter, vilket antas bidra till att utvecklingen av nya regelverk kommer att ta tid. En trolig lösning blir, att på samma sätt som när ekonomer i dag tillämpar regelverket IFRS 15, så kommer ekonomerna att utveckla egna standarder för att redovisningen ska uppfylla de kvalitativa egenskaperna. Utifrån denna studie anser vi att det är viktigt med fortsatt forskning om redovisning av funktionella produkter med avseende på skillnader mellan korta och långa kontrakt och hur försäljningen skiljer sig åt mellan företag. / Sales of functional products include both goods and services. The concept of functional products contains many different components and is sold over long contracts, which means that today’s regulations for accounting do not provide sufficient guidance. The purpose of this study is to identify and describe the challenges with an accounting perspective in the sale of functional products. The goal is also to create an understanding of how economists use today's rules in complex accounting situations when selling functional products. To be able to answer the purpose, the study has been performed with a qualitative research strategy and a deductive approach. The study has been taken from an actor's approach to create an understanding of how the individual perceives the challenges surrounding the sale of functional products. Since functional products are a concept that is not well known, interviews with three economists have been conducted. A scenario that described the concept of functional products was presented to the economists before the interviews so that respondents would have the same starting point for the interviews. During the interviews, the respondents told us how they interpreted and assessed the situation described in the scenario. With support in previous research, the establishment of contracts, comparability with regard to risk management, accounting rules with a background in product pricing and complex accounting situations have been identified as challenges in the sale of functional products. f A complex challenge is that the contracts extend over 20 to 30 years. A frame of references has been developed which has formed the basis for an analysis of the interviews. The results of the study show that the economist's basic work should include assessments that require a high level of expertise in order to reflect reality. The accounting of functional products places high demands on the economist's knowledge and assessments. The accounting of a functional product cannot be generalised because each functional product is specifically designed for the needs of a particular customer. This means that it will be more difficult to meet the comparability requirement when companies start to sell more complex products, which is expected to contribute to the development of new regulatory frameworks over time. A probable solution is that economists, just as when economists today apply the acquis IFRS 15, will develop their own standards of recognition to meet the qualitative characteristics. Based on this study, we believe that further research into the reporting of functional products is important in terms of the differences between short and long contracts and how sales differ between companies.

The business environment in manufacturing industry is changing from a hardware based product focus to a process and function focus. A current industrial interest is the development and sale of functions. This function could be realised as a product based on hardware, software and services and may be sold as a function rather than as hardware. This function view is referred to as Functional Products (FP). The new focus is on value for the customer rather than on hardware for the customer. This change creates new challenges for how engineering design of the hardware may best be carried out. To develop a functional product, several parties need to be involved in the particular project. These parties are suggested to be supplier, seller, sub- contractor, customer and end user. Since the functional product is not only consisting of hardware but also of services the relations between manufacturers and customers will change. Product development will be carried out in networks to an increasing degree where assignments, activities of, and relations between involved parties will be continuously changing. This thesis introduces the area of functional products and related literature from a hardware engineering design perspective. It starts from a holistic approach and introduce the area of functional products in relation to traditional hardware design and development. Product and process issues considered to be important are raised and discussed; value of hardware product versus value of functions, increased need for integration, communication and collaboration over cross-disciplinary borders, increased need for simulation support to be able to increase the predictability of design concepts. Simulation as an activity to verify the capabilities of the hardware product must be taken for granted in functional product business negotiation. Elongated needs exploration and identification stage are likely early on in functional product development. The concept verification stage in product development of functional products is suggested to increase until such times when integrated simulation support has been developed to support system simulation of functional products. Additionally, issues brought forward in this thesis include: -Suggestions on processes necessary for functional product development -Changes in value for the customer and ownership of the hardware with the introduction of the FP concept - Questions have been raised for how the engineering design activities actually will be affected with the introduction of functional products The thesis is seen as exploratory rather than verifying and invites discussion of the issues raised here, in order for these issues to be developed further.

The present PhD thesis, entitled: "Essential oil components encapsulated in mesoporous silica supports: a bioactive properties evaluation and a toxicological approach" focuses on the study of protection and controlled release of natural bioactive agents, derived from essential oil components (EOCs), encapsulated in mesoporous silica particles (MSPs). In addition, this thesis evaluatesthe silica-based supports to reduceundesirable sensorial propertiesandfor ensuring a low-health risk. The first section of the thesis shows the effect of encapsulation of EOCs in mesoporous silica supports. This study evaluates the efficiency of free and encapsulated EOCs to reduce the viability of cancer colon cell lines. This sectionalso shows the selectivity of encapsulated EOCs against cancer linesandtheir effect onnormal (non-cancer) colon cells. Results indicate that EOCs effect can be enhanced and sustained in time when EOCs are encapsulated. Moreover, EOCs' encapsulation shows promising specificity indices, reaching to double effect on colon cancer cells above normal cells. On the other hand,the encapsulation supports and their surface functionalization allows the odour masking of high volatility EOCs. Therefore, the delivery system based on MSPs represents an excellent alternative to promote controlled EOCs release, taking advance of their bioactive properties and solving the technical disadvantages related to volatility and unpleasant odours. Finally, samples used for garlic components encapsulation were immobilised in nanofibers to provide homogeneous and easy-to-handle hybrid system for controlling delivery.The developed 'composite' has potential applications on food, pharmacology, medical or engineering fields. The second sectionof the thesis evaluates the toxicity of the mesoporous silica supports through in vitro and in vivo assessments. Cell viability allows to identify the cytotoxic impact based on the kind of silica-based support, and their features (doses range, size and surface structure changes). Furthermore, the use of Caednorhabditis elegansmodel,shows the in vivo effects afterMSPs ingestion. The toxicological study confirms that size and surface structure, are decisiveMSPs' featuresfor reducing the toxicity risks for health. In summary, the present thesis evaluates the mesoporous silica-based particles as supports for EOCs encapsulation and identifies the main MSPs' features forreducingthe health-toxicity impact. Results of this thesis show that MSPs improve the EOCs activity and help to solve technical problemsof EOCs' volatility.Moreover, these results open up a suitable and safety option for oral delivery devices. / La presente tesis titulada: "Componentes de aceites esenciales encapsulados en soportes mesoporosos de sílice: una evaluación de sus propiedades bioactivas y un enfoque toxicológico" se centra enla evaluación de las propiedades funcionales y organolépticas de agentes naturales bioactivos, derivados de componentes de aceites esenciales, encapsulados en materiales mesoporosos de sílice; a la vez que evalua la toxicidad de los soportes utilizados,con el fin de proponer nuevos sistemas de liberación controlada por vía oral. La primera sección de esta tesis muestra el efecto de la encapsulación de los compuestos de aceites esenciales (EOCs, por sus siglas en inglés) en soportes mesoporosos de sílice. Por un lado, seevalúa la eficiencia de los EOCs libres y encapsulados para reducir la viabilidad en líneas celulares de cáncer de colon. Además, se evalúa la selectividad de los EOCs frente a células de colon normales (líneas no tumorales). Por otro lado, seestudia la capacidad de enmascaramiento de olor de los soportes. Los resultados obtenidos, evidencian en primer lugar, que los EOCs encapsulados mejoran su actividad frente a células de cáncer,en comparacióncon la respuesta de los compuestos sin encapsular. La encapsulación hace que el efecto de los EOCs sea sostenido en el tiempo, y muestra índices de especificidad prometedores, cuandose evalua el efecto toxico de los EOCsfrente a células de cáncer de colon y células normales. Los resultados de esta primera sección, indican que los soportes basados en partículas de sílice mesoporosa (MSPs, por sus siglas en inglés) protegen y liberan eficientemente los compuestos, sino que, a la vez que la funcionalización de la superficie de las MSPs permite enmascarar el olor de los compuestos de mayor volatilidad, y con mayores inconvenientes a nivel sensorial (p.e. compuestos derivados del ajo). Por lo tanto, el sistema de encapsulación se plantea como una excelente alternativa para (i) promover la liberación controlada de EOCs, (ii) aprovechar y mejorar el efecto de sus propiedades bioactivas en células de cáncer de colón y (iii) controlar las desventajas técnicas relacionadas con la volatilidad y limitaciones organolepticas. Por último, se ha comprobado que los soportes empleados en la encapsulación de los compuestos derivados de ajo, mantienen su funcionalidad luego der ser inmovilizados en nanofribras de nylon.Con esto, se busca desarrollar un nuevo sistema de 'composite';un material híbrido y homogéneo, fácil de manejar, que libera controladamente los compuestos encapsulados desde soportes tipo fibras (composites).Estoexpande el abanico de aplicaciones de los EOCs en laindustria alimentaria y farmacológica. La segunda sección de esta tesis, evalúa la toxicidad de los soportes de sílice mesoporosa (MSPs) mediante ensayos in vitro e in vivo. En primer lugar, la viabilidad celular permite identificar el impacto citotóxico de los MSPs sobre líneas celulares de colón. En particular, se evalúa los soportes mesoporosos de sílice, tipo MCM41, en función de (i) las dosis empleadas, (ii) la diferencia de tamaño (micro y nanopartículas) y (iii) el efecto que la funcionalización de la superficie genera en la viabilidad celular. Por otro lado, empleando el modelo Caednorhabditis elegans, yadministrando por vía oral las MSPs,se evalua la influencia de las características de laspartículas (MSPs) en función de la esperanza de vida (lifespan) y la calidad con la que viven y envejecen (healthspan) los nematodos. Los resultados de este estudio,muestran que el tamaño y la estructura de la superficie de las partículas, son parámetros determinantesal momento de diseñar soportes de bajoriesgo toxicológico. En resumen, la presente tesis ha evaluado las características de la sílice mesoporosa, micro y nanoparticulada, como soporte de encapsulación para mejorar la actividad y las aplicaciones de los compuestos de aceites esenciales, al mismo tiempo / La present tesi titulada: "Components d'olis essencials encapsulats en suports mesoporosos de sílica: una avaluació de les seves propietats bioactives i un enfocament toxicològic" se centra en estudis de protecció i alliberament controlat d'agents naturals bioactius, derivats de components d'olis essencials, encapsulats en materials mesoporosos de sílica. Els components d'olis essencials encapsulats milloren les seves propietats funcionals i redueixen els problemes sensorials per aplicacions futures, garantint, al mateix temps, la baixa toxicitat dels suports desenvolupats. La primera secció de la tesi mostra l'efecte d'encapsulació dels components d'olis essencials (EOCs, per les seves sigles en anglès) en suports mesoporosos de sílica sobre la millora de les seues propietats bioactives i el camuflament de problemes sensorials. Este estudi avalua l'eficiència dels EOCs lliures i encapsulats per a reduir la viabilitat en línies cel¿lulars de càncer còlon. A més, la selectivitat dels EOCs es va provar enfront de cèl¿lules de còlon normals (no canceroses). Els resultats han demostrat que l'efecte dels EOCs pot ser millorat i sostingut en el temps quan els EOCs estan encapsulats. Encara més, l'encapsulació dels EOCs mostra índexs d'especificitat prometedors, arribant a duplicar la toxicitat en l'efecte en les cèl¿lules de càncer de còlon amb comparacio en les cèl¿lules normals. Els resultats també mostren que els suports basats en partícules de sílice mesoporoses (MSPs, per les seves sigles en anglès) no sols protegixen i alliberen EOCs eficientment, sinó que, a més, la funcionlització en superfície de les MSPs permet emmascarar l'olor dels EOCs d'alta volatilitat, que té una aplicació limitada a causa dels seus problemes sensorials(p.e. compostos derivats de l'all). Per tant, el sistema de subministrament proposat resulta una excel¿lent alternativa per a (i) promoure l'alliberament controlat de EOCs, (ii) avançant en les seues propietats bioactives en cel¿lulas de càncer còlon i (iii) controlant els desavantatges tècnics relacionats amb la volatilitat i la disseminació desagradable de les olors. Finalmet, les mostres utilitzades per encapsulació de compostos d'all es van immobilitzar en nanofibres per a proporcionar un sistema híbrid homogeni i fàcil de manejar amb administració controlada i característiques bioactives, per aplicacions potencials en l'àrea d'alimentació, farmacologia, medicina o enginyeria. La segona secció avalua la toxicitat del suports de sílice mesoporosa per mitjà d'avaluacions in vitro e in vivo. La viabilitat cel¿lular permet identificar l'impacte citotòxic basat en el tipus de suport base de sílice i les seues característiques (rang de dosi, grandària i canvis en l'estructura superficial).A més, utilitzant el model in vivo Caednorhabditis elegants, s'ha estudiat la influència de les característiques de la sílice mesoporosa, administrant micro i nanopartícules de base sílice, no sols en l'esperança de vida, sinó també en el comportament dels nematodes durant el seu envelliment. Aquest estudi ha demostrat que la grandària i l'estructura superficial, són decisius per a reduir el risc de toxicitat dels suports de sílice mesoporosa i obrir la possibilitat d'utilitzar estos materials en aplicacions d'ingesta oral. En resum, la present tesi ha avaluat les característiques de les partícules de sílice mesoporosa, com a suports d'encapsulació per a millorar l'activitat i les aplicacions dels EOCs, alhora que es va avaluar el seu principal risc tòxicologic. En conseqüència, els resultats obrin una opció adequada i de seguretat per als dispositius d'administració oral. / Acosta Romero, C. (2017). Essential oil components encapsulated in mesoporous silica supports: a bioactive properties evaluation and toxicological approach [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/90653 / TESIS

Problem Since the globalisation has enabled apparel companies to purchase materialsand goods from all around the world, the constant challenge is to find themost beneficial country and supplier who can provide the highest value tothe lowest cost. There are however factors to be considered in the aspect ofsupplier selection and the decision is often made through assessment ofnation-specific resources like labour costs, deliveries, trade restrictions andquality. It is important for apparel companies to relate the outcome of asupplier evaluation to the own company strategy or product characteristicsas factors may be more or less crucial depending on the strategy or producttype the company possess. With wages now increasing in Europe, Ukraine ispredicted to become a new apparel-producing alternative for Swedishcompanies. However, there is no evident niche in Ukrainian apparelproduction, which can be set in the context of company and productcharacteristics.Purpose The purpose of this thesis is to perform a supplier evaluation of Ukraine anddiscuss what company and product characteristics that might be moresuitable for producing apparel in Ukraine.Methodology A qualitative research has been carried out on a MFS scholarship for eightweeks in Ukraine. The empirical findings are based upon semi-structuredinterviews with five experts and observations and interviews in six factories.A supplier evaluation model is created upon the existing theories and theempirical results are discussed in the context of company and productcharacteristics.Conclusion A company should consider evaluating multiple factors and theinterrelationships between the factors in ability to reach a fulfilling supplierselection. It can be argued that there are predominantly characteristics foundto suit companies with the cost leadership strategy or functional products.Furthermore, because of trade rules and a low access to materials mostUkrainian factories work on Cut-Make contracts with foreign customers.Problem: Globaliseringen av klädindustrin har bidragit till att klädföretag köper materialoch färdiga plagg från länder runt om i världen. Det är en ständig utmaning atthitta det landet och den tillverkaren som erbjuder det högsta värdet till den lägstakostnaden.Det finns många olika faktorer som man bör ta hänsyn till i ettleverantörsval och beslutet är oftast taget genom utvärdering av nationsspecifikaresurser som lönekostnader, leveranser, kvalitet och handelshinder. Det är viktigtför företag att utvärdera länder och leverantörer utefter företagets egna strategieroch produkternas karaktär eftersom olika faktorer vid leverantörsutvärdering kanvara olika viktiga beroende på företag och produkter. När lönekostnaderna stiger iövriga Europa framträder Ukraina som ett möjligt produktionsland som spås enframtid som ett alternativ för svenska klädföretag. Ukraina har däremot ingen klarnisch, vilket är intressant att titta närmare på i samband med olikaföretagsstrategier och produkttyper.Syfte: Syftet med studien är att göra en leverantörsutvärdering av Ukraina somklädproducent och diskutera vilka företagsstrategier och produkttyper som kanlämpa sig bäst för produktion i Ukraina.Metod: Uppsatsen är skriven på ett MFS-stipendium under åtta veckor i Ukraina. Detempiriska resultatet är baserat på semi-strukturerade intervjuer och observationer isex stycken klädesfabriker och intervjuer med fem stycken experter. En modell förleverantörssutvärdering är skapad från existerande teorier och det empiriskaresultatet av utvärderingen diskuteras i samband med olika företagsstrategier ochprodukttyper.Slutsatser: Ett företag bör överväga att utvärdera flera faktorer och deras inbördes sambandför att kunna uppnå ett tillfredsställande leverantörsval. Det har påfunnits flestkaraktärsdrag som passar företag med en kostnadsstrategi eller funktionellaprodukter. På grund av handelsregler och dålig tillgång till material jobbar deflesta ukrainska producenter med Cut-Make kontrakt mot utländska kunder. / Program: Textilekonomutbildningen