[pt] O tema da misericórdia é estudado a partir do que é apresentado no Livro de Walter Kasper A Misericórdia – Condição fundamental do Evangelho e chave da vida Cristã , com elementos para o aprofundamento do conhecimento da misericórdia de Deus, nas Escrituras, no ensinamento e na vida da Igreja, e sua ação dentro da Igreja e no mundo. Juntamente com o estudo de Kasper, a dissertação procura verificar o ensinamento do Papa Francisco no ano do Jubileu Extraordinário da Misericórdia. A dissertação destaca elementos do livro de Kasper e ênfases do ensinamento do Papa Francisco, em principais documentos pontífícios no ano jubilar, como a Bula Misericordiae Vultus que abre o ano da misericórdia e a carta apostólica Mirecordie et Misera fechando o ano e em audiências. Em Kasper e em Francisco apresentam-se questões importantes para o agir do cristão no mundo. A Escritura mostra a misericórdia de Deus. A misericórdia está na obra salvífica de Deus. A misericórdia deve estar na fé e na vida dos cristãos. O diálogo da misericórdia será necessário para levar a ação da misericórdia de Deus para uma cultura da misericórdia e para a evangelização do mundo. A Igreja deve receber a misericórdia de Deus e anunciar com palavras e obras da misericórdia e nos sacramentos. É necessário ter atenção com o sacramento da reconciliação onde a pessoa se encontra com o perdão e a misericórdia de Deus. / [en] The theme of mercy is studied from what is presented in Walter Kasper s book Mercy-The essential condition of the Gospel and the Key to the Christian Life with elements for deepening the knowledge to God s mercy in the Scriptures, in the teaching and in the life at Church, and its action within the Church and in the world. Together with Kasper s study, the thesis seeks to verify the teaching of Pope Francis by year during Jubilee extraordinary of Mercy. See the deepening of mercy in the main section of the Pope s hearings in this jubilee. The dissertation highlights elements of Kasper s book and emphases of the teaching of Pope Francis with pontifical texts in the jubilee year, as in the Bull Misericordiae Vultus that the year of mercy was opened and the apostolic letter Misericordia and Misera closing the jubilee year. In Kasper and Francis are presented important questions for the action of the Christian in the world. Scripture shows the mercy of God. Mercy is in the saving work of God. Mercy must be in the faith and life of Christians. The dialogue of mercy will be necessary to bring the action of God s mercy to a culture of mercy and to the evangelization of the world. The Church must receive the mercy of God and proclaim with words and works of mercy and the sacraments. Within this framework, attention will need to be paid, among other things, the sacrament of reconciliation where one encounters the forgiveness and the mercy of God.

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How to price your offering is one of the main managerial decision issues today and is alarmingly often not grounded in necessary market and cost research. Pricing is a complex topic, dependent on a multitude of internal and external factors, which makes pricing practice and strategy alignment even more difficult. As a simplifying measure, pricing practices are commonly categorized into three categories: cost-based, competition-based and value-based pricing, of which value-based pricing is considered the superior practice by scholars. Consequently, the issue of how to adopt value-based pricing and how to actually price according to value is pertinent and a main focus of this thesis. What comprises perceived customer value, how a firm creates and captures value, and how a firm chooses to formulate the customer value proposition in order to communicate the generated value are all questions that this thesis investigates and attempts to answer. Furthermore, the effects of the customer-supplier relationship on pricing and change management aspects of a transition to value-based pricing are also investigated and analyzed. In order to answer the research purpose and accompanying research questions, a qualitative single case-study was conducted. The case company was a leading company in the TIC-market, who just recently had started discussing implementing value-based pricing and was therefore deemed as an appropriate case for this study. Empirical data was gathered through semi-structured interviews with the employees as well as the customers of the case company. The analysis of the empirical data in conjunction with the theoretical framework led to a revised analytical model that attempts to explain the relations and correlations of the different concepts discussed in this thesis, as well as conclusions regarding the aforementioned research questions. This study concludes that the common value drivers are Quality, Delivery reliability, Delivery time, Price, Geographical location, Relationship and communication, Customization. Additionally, the study concludes that the alignment of pricing practice and strategy is heavily dependent on internal and external awareness, and it is of utmost importance for a firm engaging in value-based pricing to know not only their customer and market, but also their own capabilities and strengths. Regarding how to formulate the customer value proposition, the study concludes that it should be customized for the specific customer and have a resonating focus with elements of points of difference. Lastly, the study details the challenges that a firm transitioning to a value-based pricing practice might encounter, and the suggestive solutions to these obstacles.