La recherche en contrôle a montré que le champ hospitalier français a subi de profonds changements, notamment à travers l’introduction de l’accountability. La conformité aux pressions institutionnelles pousse les organisations à s’orienter vers de nouveaux outils et principes pour renfoncer leur légitimité externe (Power, 2003). Cette même littérature a montré que l’accountability s’infiltre dans la sphère médicale et démontre des phénomènes d’hybridation de rôle chez les médecins hospitaliers, qui sont ainsi sensibilisés aux contraintes financières (Kurunmäki, 1999). La sphère administrative ne fait pas exception et subit également des pressions coercitives. L’objectif de notre thèse est de contribuer à cette littérature en analysant les effets et les rôles de l’accountability dans le secteur hospitalier public français sur la sphère médicale. Pour analyser ces effets, nous nous ciblons sur les dispositifs d’accountability tels que le reporting d’informations (audit financier, pratique budgétaire). Pour répondre à cette problématique, notre terrain s’est focalisé sur des entretiens semi-directifs et une approche ethnographique dans un CHU de grande taille. Premièrement, à travers une étude exploratoire qualitative menée auprès de 19 directeurs administratifs financiers (représentant 19 CHU/CH), nous montrons que l’accountability au travers de l’exemple de l’audit financier amène à des changements organisationnels et sert également à « rendre des comptes » aux parties prenantes externes (Agence Régionale de Santé, banques) mais aussi internes des organisations hospitalières. Nos résultats soulignent notamment que l’audit financier renforce la légitimité de la sphère administrative vis-à-vis de la sphère médicale. Deuxièmement, nous identifions à partir d’une approche ethnographique (observation non-participante et entretiens) menée dans un CHU des acteurs administratifs spécifiques, servant de vecteurs pour l’infiltration de l’accountability dans la sphère médicale : les Techniciens d’Information Médicale. Ces acteurs administratifs ont un rôle essentiel dans l’hybridation des médecins aux compétences gestionnaires, et les sensibilisent aux logiques financières. A travers le reporting de leur activité médicale, nos résultats mettent en lumière une atténuation du clivage traditionnel observé dans la littérature entre acteurs administratifs et corps médical. Nous montrons également que l’infiltration de l’accountability par d’autres agents administratifs spécialisés, tend à sensibiliser les médecins à la réduction de surplus, de slack présent dans la prise en charge des patients. Il s’avère que cette organisation hospitalière privilégie des dispositifs d’accompagnements afin de solliciter les médecins à intégrer de nouvelles responsabilités dans l’efficience de leur rôle. Notre étude montre que les médecins tentent désormais de trouver un équilibre afin d’articuler « logique patient » et logique gestionnaire. Pour cela, nos résultats soulignent une modification des protocoles de soins, du raisonnement ainsi que des valeurs des professionnels de santé qui concilient et promeuvent désormais le médico-économique. / How are accountability measures used by actors in the administrative field? Consequently, which are the associated effects on workers in the health sector?Research in control has shown that the French hospital has undergone profound changes, notably through the introduction of accountability. Compliance with institutional pressure drives organizations to move towards new tools and principles that reinforce their external legitimacy (Power, 2003). The same literature has shown that accountability infiltrates the medical sphere and that a new phenomenon occurs: doctors adopt hybridization role in hospital. This hybridization creates doctors who are aware of financial constraints (Kurunmäki, 1999). The administrative sphere is no exception and is also subject to coercive pressure.The aim of our thesis is to contribute to this literature by analyzing the intra-organizational effects and roles of accountability on the medical logic in the French public hospital sector. To analyze these effects, we focus on accountability mechanisms such as information reporting (i.e. financial audit, budget practice). To answer this problematic, we use semi-structured interviews into French hospitals and we adopt an ethnographic approach of one large university hospital.Firstly, from a series of exploratory interviews with 19 financial administrative directors (in 19 public hospitals), we show that accountability through financial audit leads to organizational changes and also use to “give account” not only to external stakeholders (Regional Health Agency, banks) but also internal hospital organizations. Our results show that the financial audit reinforces the legitimacy of the administrative sphere towards the medical sphere.Secondly, we identify with an ethnographic approach (non-participant observation and interviews) in a UHC of specific administrative actors called “Medical coders” (i.e. actors serving as vectors for the infiltration of accountability in the medical sphere). These administrative members have a key role in hybridization of health professionals to management skills, and sensitize them to financial logics.Through the reporting of their medical activity, our results highlight an attenuation of the traditional cleavage observed in the literature between administrative members and the medical profession.Moreover, we show that the infiltration of accountability by others specialized administrative agents tends to sensitize doctors to the reduction of surplus, and the slack in the care of patients. It turns out that, the hospital organization favors support systems to make physicians integrate efficiency in their health role.Our result show that physicians are now trying to find a balance in order to articulate medical logic and managerial logic. For this, our study highlights a modification of care protocols as well as the reasoning and values of health professionals who reconcile and promote medico-economic logic.This thesis argues that the introduction of accountability within the French public hospital sector has intra-organizational effects on both the administrative and medical spheres and emphasizes that on the basis of the reduction of the organizational slack, the conflicts between medical and managerial logic are lessened.

<p>This paper explores the statistical properties of microfragment recovery techniques used on NTFS filesystems in the use of digital forensics. A microfragment is the remnant file-data existing in the cluster slack after this file has been overwritten. The total amount of cluster slack is related to the size distribution of the overwriting files as well as to the size of cluster. Experiments have been performed by varying the size distributions of the overwriting files as well as the cluster sizes of the partition. These results are then compared with existing analytical models.</p> / FIVES

This paper explores the statistical properties of microfragment recovery techniques used on NTFS filesystems in the use of digital forensics. A microfragment is the remnant file-data existing in the cluster slack after this file has been overwritten. The total amount of cluster slack is related to the size distribution of the overwriting files as well as to the size of cluster. Experiments have been performed by varying the size distributions of the overwriting files as well as the cluster sizes of the partition. These results are then compared with existing analytical models. / FIVES

Titel: Är hållbarhet lönsamt? – En undersökning av cirkulära orsakssamband mellan hållbarhetsprestationer och lönsamhet Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Clara Lundell och Jenny Olofsson Handledare: Jan Svanberg Datum: 2018 – januari Syfte: Hundratals forskare har studerat om ett företags engagemang i Corporate Social Responsibility (CSR) har positiv inverkan på dess lönsamhet, den finansiella prestationen (FP). CSR är inget kvantitativt mått och därför används begreppet Corporate Social Performance (CSP). De tidigare studierna har resulterat i varierande utfall och för att tydliggöra relationen mellan CSP och FP har ett fåtal forskare även undersökt FP:s effekt på CSP, vilket genererar en dubbelriktad relation. För att en gång för alla kunna förklara relationen mellan CSP och FP samt urskilja existensen av eventuellt dubbelriktade relationer mellan dem har vi delat in CSP i de tre dimensionerna miljö, den sociala dimensionen och företagsstyrning. Vi undersöker sedan om det existerar en god cirkel mellan dessa dimensioner och FP. Metod: Studien antar en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Tidsperspektivet består av en longitudinell design som genomförts med data över tio år på 546 bolag över hela världen. Studien är enbart baserad på data av sekundär art och variablernas information har inhämtats från databasen Thomson Reuters Datastream. Datan har analyserats i de två statistikprogrammen SPSS och Stata. Resultat &amp; slutsats: Resultatet ger bevis för att det existerar en positiv dubbelriktad relation mellan total CSP och FP samt mellan CSP-dimensionen företagsstyrning och FP. Företag som har en hög nivå av FP väljer att spendera mer på CSP, CSP-investeringar som i sin tur genererar högre nivå av FP, det existerar en god cirkel. CSP-dimensionen miljö och den sociala CSP-dimensionen visar negativa dubbelriktade relationer med FP. Examensarbetets bidrag: Studien ger bevis för att den positiva cirkeln mellan total CSP och FP tycks erhållas enbart genom CSP-dimensionen företagsstyrning. De andra två CSP-dimensionerna genererar negativa dubbelriktade relationer. Resultatet bidrar med värdefull teoretisk information avseende varför tidigare studier visat olika resultat för relationen mellan CSP och FP, men också praktiska bevis för hur CSP ska implementeras för att bli lönsam. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att använda förmedlande variabler för att urskilja orsakssamband, att det verkligen är ökade CSP-aktiviteter som leder till ökat FP. Eftersom studien inte kan generaliseras till mindre bolag är ett andra förslag till framtida forskning att genomföra en liknande studie på sådana bolag. Vidare föreslår vi att en liknande studie genomförs men med en tidsförskjutning mellan variablerna för CSP-dimensionerna och FP för att se om ett annat resultat erhålls. / Title: Is sustainability profitable? – An examination of circular causation between sustainability performance and profitability. Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Clara Lundell and Jenny Olofsson Supervisor: Jan Svanberg Date:  2018 – january Aim: Hundreds of scientists have studied companies commitment in Corporate Social Responsibility (CSR), if it has any positive effect on its profitability, the financial performance (FP). CSR is not a quantitative measure, and therefore the term Corporate Social Performance (CSP) is used. Previous studies have varying outcomes and to clarify the relationship between CSP and FP, a few researchers have also investigated FPs effect on CSP, which generates a bidirectional relationship between them. To explain the relationship between CSP and FP once and for all and to distinguish the existence of potentially bidirectional relationships between them, we have divided CSP into the three dimensions of environment, the social dimension and corporate governance. We then examine if a good circle between these dimensions and FP exists. Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. The time perspective consists of a longitudinal design, implemented with ten-year data of 546 companies worldwide. The study is only based on data of secondary art and the variables information have been collected from the database Thomson Reuters Datastream. The data have been analyzed in two statistical programmes called SPSS and Stata. Result &amp; Conclusions: The result gives evidence that positive bidirectional relationships between total CSP and FP, and CSP for corporate governance and FP, exists. Companies whom have a high level of FP choose to spend more money on CSP, CSP-investments in turn generates higher levels of FP, a good circle exists. The CSP dimension environment and the social CSP dimension show negative bidirectional relationships with FP. Contribution of the thesis: The study that we have done gives evidence that the entire positive circle between the total measure of CSP and FP appears to be obtained only through the CSP dimension corporate governance. This is when the other two CSP dimensions generated negative bidirectional relationships. The result gives valuable theoretical information as to why earlier studies have different results for the relationship between CSP and FP, but also practical evidence of how CSP should be implemented to become profitable. Suggestions for further research: One suggestion for further research is to use intermediary variables to separate causation and that it really is the increased CSP-activities that leads to increased FP. The study cannot be generalized to smaller companies, therefore a second proposal for future research is to do a similar study but on data obtained from these. Furthermore, we suggest that a similar study is made with a time-lag between the CSP dimensions and FP to see if it shows different results.

A presente pesquisa está inserida na questão da infraestrutura logística para o transporte de carga a granel, especificamente a soja, a partir das principais mesorregiões produtoras dos dois maiores produtores mundiais, Brasil e Estados Unidos, até os principais portos exportadores. Este trabalho tem por objetivo analisar a eficiência das rotas e corredores nacionais de transporte de soja, levando em consideração os três pilares da sustentabilidade (econômico, social e ambiental). O método parte de uma revisão de literatura sobre o tema, seguido de uma explanação sobre eficiência, por meio da Análise Envoltória de Dados (DEA), e uma contextualização do cenário de escoamento em ambos os países. Foram determinadas 72 rotas brasileiras e 30 norte-americanas com diversas composições de modais. Os dados foram analisados por correlação e análise de componentes principais (PCA) e teste de Wilcoxon. Em seguida, as variáveis foram inseridas num modelo DEA de Slack-Based Measure (SBM), que minimiza os inputs (variáveis de entrada) e maximiza outputs (variáveis de saída) simultaneamente. Foi aplicado, como técnica quantitativa de desempate, o índice composto. Os resultados mostraram que as rotas norte-americanas foram as mais eficientes. Além disso, combinações de curtos trajetos de caminhão e longas rotas de modais hidroviários ou ferroviários estavam entre as eficientes. Ou seja, os resultados se mostraram coerentes com a literatura e a expectativa de especialistas. Em resumo, o uso da DEA pode notadamente fortalecer a análise de rotas e corredores domésticos nacionais usados para o escoamento produtivo da soja a granel e pode direcionar políticas de investimento públicas e privadas. / This research is focused on the logistics infrastructure issue used for bulk transportation, specifically soybeans, from the main producing municipalities of the world biggest producers, Brazil and USA, to the key exporting ports. This dissertation aims to analyze the efficiency of routes and corridors, taking into account the three pillars of sustainability (economic, social and environmental). The method starts with a literature review of corridor benchmarking, efficiency measurement through data envelopment analysis and contextualization of transportation scenarios in both countries. It was identified 72 routes in Brazil and 30 in the US, considering several combinations of transportation mode (road, inland waterway and rail). Data were analyzed through correlation, principal component analysis (PCA), and Wilcoxon Test. Subsequently, variables were inserted in Slack-Based Measure (SBM) DEA model. This model simultaneously minimizes inputs and maximizes outputs. It was applied the quantitative tiebreaking method of the compound index. The results showed that the American routes among the most efficient ones. In addition, the combinations of short trips of trucks and long trips of barges or trains were also among the most efficient. In other words, the results were coherent with literature and expectation of specialists. In summary, it is clear that the use of DEA can noticeably improve the strength of the analysis of national domestic routes and corridors used in the productive chain of bulk soybeans.

Cette thèse se propose de comprendre en quoi le temps constitue une ressource permettant aux acteurs d’initier et de poursuivre des projets intrapreneuriaux. Notre étude empirique s’appuie sur 47 entretiens et une semaine d’observation participante à une formation-action à l’intrapreneuriat (Coup de pousse®) avec des membres d’un laboratoire de Recherche et Développement d’une grande entreprise française de l’énergie (GDF SUEZ).Nos résultats nous permettent de souligner la dimension qualitative du temps lorsque celui-ci est utilisé dans le cadre des activités intrapreneuriales : nous élaborons une typologie des formes de temps impliquées dans les différentes composantes du processus intrapreneurial. Nous observons, en outre, que le temps qui participe au processus intrapreneurial se caractérise par une qualité singulière, identifiée comme étant de la disponibilité d’esprit. Enfin, nous montrons que, même lorsque l’organisation encourage et soutient les activités innovantes à travers un ensemble de moyens tangibles et intangibles, il est nécessaire que les acteurs fassent preuve de proactivité vis-à-vis des ressources temps (temps autosaisi versus temps alloué). / Our thesis aims at understanding how time constitutes a resource which enables actors to initiate and pursue intrapreneurial projects. Our empirical study relies on 47 interviews, and a participative observation of an Intrapreneurship training program (a full-time week) with R&D researchers of a big French company in energy sector (GDF SUEZ).Firstly, our results underline the qualitative dimension of time: we elaborate a typology of various forms of time which are involved in the three components of intrapreneurial process. Secondly, we observe that, when time is spent for intrapreneurial activities, it is characterized by a singular quality, named availability of mind. Thirdly, we suggest that, even if organizations are able to encourage and sustain innovative activities by several tangibles and intangibles means, actors need to act proactively regarding time resources (grabbed time versus granted time).

Cette thèse se propose de comprendre en quoi le temps constitue une ressource permettant aux acteurs d’initier et de poursuivre des projets intrapreneuriaux. Notre étude empirique s’appuie sur 47 entretiens et une semaine d’observation participante à une formation-action à l’intrapreneuriat (Coup de pousse®) avec des membres d’un laboratoire de Recherche et Développement d’une grande entreprise française de l’énergie (GDF SUEZ).Nos résultats nous permettent de souligner la dimension qualitative du temps lorsque celui-ci est utilisé dans le cadre des activités intrapreneuriales : nous élaborons une typologie des formes de temps impliquées dans les différentes composantes du processus intrapreneurial. Nous observons, en outre, que le temps qui participe au processus intrapreneurial se caractérise par une qualité singulière, identifiée comme étant de la disponibilité d’esprit. Enfin, nous montrons que, même lorsque l’organisation encourage et soutient les activités innovantes à travers un ensemble de moyens tangibles et intangibles, il est nécessaire que les acteurs fassent preuve de proactivité vis-à-vis des ressources temps (temps autosaisi versus temps alloué). / Our thesis aims at understanding how time constitutes a resource which enables actors to initiate and pursue intrapreneurial projects. Our empirical study relies on 47 interviews, and a participative observation of an Intrapreneurship training program (a full-time week) with R&D researchers of a big French company in energy sector (GDF SUEZ).Firstly, our results underline the qualitative dimension of time: we elaborate a typology of various forms of time which are involved in the three components of intrapreneurial process. Secondly, we observe that, when time is spent for intrapreneurial activities, it is characterized by a singular quality, named availability of mind. Thirdly, we suggest that, even if organizations are able to encourage and sustain innovative activities by several tangibles and intangibles means, actors need to act proactively regarding time resources (grabbed time versus granted time).

Titel: Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR? Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Anita Johansson och Rikard Andersson Handledare: Jan Svanberg Datum: 2018 – maj Syfte: Syftet med studien var att undersöka om immateriella tillgångar förmedlar eventuella samband mellan CSP och CFP i båda riktningar. Syftet var också att undersöka om tillväxtfasen påverkar styrkan på sambandet. Metod: Studien antar en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Sekundärdata har samlats in från databasen Thomson Reuters. Studien är av longitudinell design där data har inhämtats från elva år och sedan analyserats i SPSS. Resultat &amp; slutsats: Resultatet ger bevis för att de immateriella tillgångarna agerar som en partiell medlande funktion i det positivt dubbelriktade sambandet mellan CSP och CFP. De immateriella tillgångarnas påverkan på CSP eller CFP beroende på tillväxtfas visar dock inte något entydigt resultat och kan således inte styrkas. Examensarbetets bidrag: Studien ger bevis för att det finns en partiell medlande effekt från de immateriella tillgångarna i det dubbelriktade sambandet mellan CSP och CFP. Även om vårt resultat med tillväxt som variabel inte styrks kan detta ligga till grund för vidare forskning och har trots allt bidragit till mer kunskap. Vårt resultat bidrar till teoretisk kunskap som framtida forskning kan bygga vidare på samtidigt som företagsledare kan satsa på immateriella tillgångar och nå finansiella mål. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att göra en studie som också inkluderar de företag som inte självmant lämnat in sin rapportering. Detta kan skapa ett mer jämförbart resultat. Eftersom vår studie inte får något resultat på företagets tillväxttakt hade det varit intressant om vidare forskning ser detta ur en annan aspekt. Eftersom det tar tid att bygga upp immateriella tillgångar och detta kan förklara varför företag i tillväxt inte har stärkt effekt från de immateriella tillgångarna. Således kan det vara relevant att göra ett urval av de företag som har haft tid att bygga upp sina immateriella tillgångar för att se om dessa företag visar starkare effekt under några år med hög tillväxt för att sedan visa sämre effekt vid en stagnerad tillväxt. / Title: Profitable CSR: Are intangible assets necessary to earn money on CSR? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Anita Johansson and Rikard Andersson Supervisor: Jan Svanberg Date:  2018 – may Aim: The purpose of this study was to investigate whether intangible assets constitute the missing link in the bidirectional relationship between CSP and CFP. The aim was also to investigate if the growth phase affects the strength of the relationship. Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. Secondary data have been collected from the database Thomson Reuters. Time perspective that has been used is called longitudinal design using data from eleven years and this data has been analyzed in SPSS. Result &amp; Conclusions: The result provides evidence that intangible assets act as a partial mediator of the positive bidirectional relationship between CSP and CFP. However, the impact of intangible assets in the bidirectional relationship between CSP and CFP depending on growth phase does not show any evident result and cannot be established. Contribution of the thesis: The study provides proof that there is a mediating effect from the intangible assets of the bidirectional relationship between CSP and CFP. Even though our result of growth as a variable is not strengthened, this can be the basis for further research and, in spite of everything, has contributed to more knowledge. Our results contribute to the theoretical knowledge that future research can build on while corporate executives can invest in intangible assets while achieving financial goals. Suggestions for future research: One suggestion for future research is to include private companies who are missing public sustainable reporting. If another selection is included, it can make the result more justified. Since our study did not bring an evident result about the impact of the growth phase it would have been interesting if further research could be a comparative study. Since it takes time to build up intangible assets a comparison between the same companies during a period of high growth to a period of stagnant growth, could show a more evident result of the impact of the intangible assets.

Syfte: Företagens sociala ansvar diskuteras alltmer frekvent och CSR har vuxit fram som en viktig fråga för företagen och dess intressenter. Som en respons på detta har frågan kring företagens ansvar att betala skatt också lyfts fram som en del i det sociala ansvaret. Då tidigare studier visat på motstridiga resultat har det diskuterats om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, och att denna modererande variabel kan vara en orsak till de tidigare motstridiga resultaten. Syftet med denna studie är därför att undersöka om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, baserat på företag på den europeiska marknaden. Metod: Studien använder en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien har en kvantitativ forskningsstrategi och en longitudinell design som genomförts med data över tio år på 460 publika europeiska företag, för åren 2007-2016. Studien bygger på sekundär data från databasen Thomson Reuters Datastream. Data har analyserats i statistikprogrammen SPSS och STATA. Resultat &amp; slutsats: Studiens resultat ger bevis på att lönsamheten har en viss modererande effekt på sambandet mellan CSR och skatteundandragande. Företag som visar på en hög lönsamhet visar istället på ett större positivt samband mellan CSR och skatteundandragande, vilket tyder på att de ser skatt och CSR som två åtskilda aktiviteter. Resultatet gällande olika institutionella strukturers påverkan på sambandet, visar att det finns skillnader beroende på vilken institutionell struktur företaget befinner sig inom. Studiens slutsats är därför att lönsamheten har en modererande effekt på sambandet mellan CSR och skatteundandragande, samt att lönsamma företag visar större tendenser för skatteundandragande aktiviteter än mindre lönsamma. Examensarbetets bidrag: Studien bidrar till den empiriska forskningen för europeiska företag, gällande sambandet mellan CSR och skatteundandragande. Den bidrar även till att öka den empiriska forskningen på ämnesområdet samt huruvida företagets institutionella tillhörighet påverkar ovan nämnda samband. Resultatet bidrar med värdefull teoretisk information till den motstridiga forskningen gällande sambandet mellan CSR och skatteundandragande. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att använda andra mått för skatteundandragande, då begreppet anses vara så brett. Ytterligare ett förslag är att utföra en liknande studie där CSR delas utifrån dess olika dimensioner för att se om det finns skillnader mellan dem. Ur ett populationsperspektiv finns det ett gap gällande den globala forskningen, ett förslag är därför att genomföra en liknande studie, där börsnoterade bolag från hela världen inkluderas. Där företagen sedan fördelas utifrån den institutionella struktur som de tillhör, för att analysera resultatet utifrån institutionell nivå i ett globalt perspektiv. / Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation. Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA. Result &amp; Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability. Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance. Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

A presente pesquisa está inserida na questão da infraestrutura logística para o transporte de carga a granel, especificamente a soja, a partir das principais mesorregiões produtoras dos dois maiores produtores mundiais, Brasil e Estados Unidos, até os principais portos exportadores. Este trabalho tem por objetivo analisar a eficiência das rotas e corredores nacionais de transporte de soja, levando em consideração os três pilares da sustentabilidade (econômico, social e ambiental). O método parte de uma revisão de literatura sobre o tema, seguido de uma explanação sobre eficiência, por meio da Análise Envoltória de Dados (DEA), e uma contextualização do cenário de escoamento em ambos os países. Foram determinadas 72 rotas brasileiras e 30 norte-americanas com diversas composições de modais. Os dados foram analisados por correlação e análise de componentes principais (PCA) e teste de Wilcoxon. Em seguida, as variáveis foram inseridas num modelo DEA de Slack-Based Measure (SBM), que minimiza os inputs (variáveis de entrada) e maximiza outputs (variáveis de saída) simultaneamente. Foi aplicado, como técnica quantitativa de desempate, o índice composto. Os resultados mostraram que as rotas norte-americanas foram as mais eficientes. Além disso, combinações de curtos trajetos de caminhão e longas rotas de modais hidroviários ou ferroviários estavam entre as eficientes. Ou seja, os resultados se mostraram coerentes com a literatura e a expectativa de especialistas. Em resumo, o uso da DEA pode notadamente fortalecer a análise de rotas e corredores domésticos nacionais usados para o escoamento produtivo da soja a granel e pode direcionar políticas de investimento públicas e privadas. / This research is focused on the logistics infrastructure issue used for bulk transportation, specifically soybeans, from the main producing municipalities of the world biggest producers, Brazil and USA, to the key exporting ports. This dissertation aims to analyze the efficiency of routes and corridors, taking into account the three pillars of sustainability (economic, social and environmental). The method starts with a literature review of corridor benchmarking, efficiency measurement through data envelopment analysis and contextualization of transportation scenarios in both countries. It was identified 72 routes in Brazil and 30 in the US, considering several combinations of transportation mode (road, inland waterway and rail). Data were analyzed through correlation, principal component analysis (PCA), and Wilcoxon Test. Subsequently, variables were inserted in Slack-Based Measure (SBM) DEA model. This model simultaneously minimizes inputs and maximizes outputs. It was applied the quantitative tiebreaking method of the compound index. The results showed that the American routes among the most efficient ones. In addition, the combinations of short trips of trucks and long trips of barges or trains were also among the most efficient. In other words, the results were coherent with literature and expectation of specialists. In summary, it is clear that the use of DEA can noticeably improve the strength of the analysis of national domestic routes and corridors used in the productive chain of bulk soybeans.