Made available in DSpace on 2016-04-26T20:23:36Z (GMT). No. of bitstreams: 1 Valeria Zotelli.pdf: 1659608 bytes, checksum: 63fef6633cbdf76e754bbb3c3be8761a (MD5) Previous issue date: 2015-03-11 / The purpose of this paper is to seek, pursuant to the eminently legal system, the definition of the concepts in input, fixed assets and consumables within the scope of ICMS (Value Added Tax on Sales and Services), which elements are essential to provide effectiveness to non-cumulativeness, to which such tax is submitted. The selection of the theme results from the fact that each State of the Federation ascribes to such concepts distinct definitions, which ends up restricting the consumers right to enjoy ICMS credits. Therefore, the non-cumulative structure of the ICMS is analyzed within the scope of the Federal Constitution and Complementary Law 87/96. In addition, given the matter s eminently practical character, the treatment given to the manner by the laws of some States and by the Judiciary Power is analyzed as an example. Further, matters regarding the so called tax war are analyzed. Finally, alternatives are suggested to minimize the set of problems under study / O presente trabalho tem por objetivo buscar, sob a ordem eminentemente jurídica, a definição dos conceitos de insumo, de ativo imobilizado e de material de uso e consumo no âmbito do ICMS, elementos essenciais para se dar efetividade à não cumulatividade, à qual referido imposto está submetido. A escolha do tema decorre do fato de cada Estado da Federação atribuir a esses conceitos definições distintas, o que acaba por restringir o direito de aproveitamento de créditos do ICMS pelos contribuintes. Para tanto, analisa-se a estrutura não cumulativa do ICMS no âmbito da Constituição Federal e da Lei Complementar 87/96. Além disso, dado o caráter eminentemente prático da questão, analisa-se, exemplificativamente, o tratamento dado à matéria pela legislação de alguns Estados e pelo Poder Judiciário. São analisadas, também, questões atinentes à chamada guerra fiscal. Por fim, são sugeridas alternativas para a minimização da problemática estudada

Syftet med den här undersökningen är att studera, och identifiera tillvägagångssätt för tjänsteföretag att internationalisera sig samt sälja sina produkter. För att göra det, samt att kunna kartlägga ett eventuellt mönster är det väsentligt att öka förståelsen kring hur försäljningen av tjänsten går till samt hur säljaren hanterar de kulturella skillnader som uppstår vid internationalisering.  Vi har valt en kvalitativ metod, med en deduktiv ansats för undersökningen där utgångspunkt finns i teori. Den teoretiska referensramen inkluderar välkända modeller som beskriver företags processer vid en internationalisering, samt teorier riktade mot tjänsteföretag, internationell försäljning, säljarens roll samt kultur och kommunikation. Därefter har vi i det empiriska materialet, redogjort för vad de fallföretag vi har arbetat med, i praktiken har hanterat dessa fenomen i deras internationaliseringsprocesser. I analysen har vi sedan ställt empirin mot teorin för att identifiera ett mönster rörande internationalisering samt internationell försäljning av tjänsteföretag.  I slutsatsen har vi till sist haft möjlighet att presentera detta mönster för internationalisering av tjänsteföretag, där vi har konstaterat att processen är baserad på drivna individer på ledningsnivå som initierar internationaliseringen. Denna process är beroende av säljaren i företaget, som nätverkar, bygger relationer samt kommunicerar ut nyttan med de immateriella produkterna. Genom bland annat research ökar denne sin befintliga kunskap för att möta kulturella skillnader och därmed skapa förtroende hos kunderna för att till sist sälja den immateriella produkten genom ett löfte där kundens förväntningar läggs på en realistisk nivå. / The purpose of this thesis is to study and identify approaches for service companies to internationalize and sell their products. In order to do so, and to identify possible patterns, it is important to increase our understanding of how sales of the services is done, and how the sales person manages the cultural differences that arise in internationalization.  Our methodology is a qualitative study with a deductive approach. The theoretical framework includes well known models describing the process of internationalization of firms, also theories concerning service firms, international sales, the sales person’s role, and culture and communication are included. The empirical chapter which follows, contains a review for our case companies, and how they have handled their internationalization and international sales. Next, we have compared empirical data to theory in an analysis to identify an outcome regarding internationalization and international sales of services.  Finally in our conclusion, we have been able to present a pattern of the internationalization process of service firms, whereas the process is initiated mainly by driven individuals on a leading position. The process is dependent on the firm’s salesmen who network, build strong relationships, and communicate the benefits with the immateriell products. By inter alia, research they can increase their already existing knowledge in order to meet cutural differences and thereby be trustworthy for the customer. Thereafter the salesmen are able to sell the service by a promise where the customers expectations is placed on a realistic level.

Master's thesis is focused on promotion of company's sales of services by creating an internet portal, which can be used to easily and quickly establish website including administration. The paper analyses the market environment, describes the process of creating the portal and proposes pricing options.