The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed. / El objetivo de este trabajo es una revisión literaria de la relación entre los sistemas de control de gestión y el porqué del uso de los mismos en las empresas de nueva creación. Con este fin, se han revisado 24 artículos publicados en 11 revistas en el período 1967-2015. Se definen los resultados en tres categorías: los motivos de la adopción, cuáles son y cómo actúan las variables de fomento de la adopción, y las consecuencias. Se analizan el estado actual de la investigación y las líneas de investigación futuras recogidas por la literatura recopilada. / O objetivo deste artigo é uma revisão da literatura sobre a relação entre os sistemas de controlo de gestão e por que o uso delesem empresas recém-criadas. Para este fim, nós analisamos 24 artigos publicados em 11 revistas no período 1967- 2015. os resultados são definidos emtrês categorias: as razões para adoção, eles são e como eles funcionam variáveis que promovem a adoção e as consequências. o estado actual da investigação e futuras pesquisas coletadas pela literatura recolhida é analisada.

FundaÃÃo de Amparo à Pesquisa do Estado do Cearà / Emerge no Brasil, e mais recentemente na cidade de Fortaleza, uma nova forma de empreendedorismo voltada ao setor de serviÃos de tecnologia de informaÃÃo e comunicaÃÃo, que desperta a atenÃÃo de jovens, investidores, governos, autores e empresas midiÃticas: o movimento intitulado de startups, hoje considerado como forÃa motriz da âeconomia criativaâ. Usados em discursos progressistas, os verbos empreender e inovar seduzem novos agentes econÃmico, embasados nos casos de sucesso da regiÃo americana do Vale do SilÃcio, que està alinhada Ãs crescentes prÃticas de consumo de serviÃos e mercadorias digitais. Esta dissertaÃÃo de mestrado esmiuÃa, sob Ãtica a sociolÃgica, a nova onda produtiva problematizada à luz do capitalismo informacional de Manuel Castells. Bifurcada em visÃes cÃticas e otimistas quanto ao impacto deste novo rearranjo empreendedor, questiona-se: o movimento das startups rejuvenesce o espÃrito capitalista ou apresenta raÃzes divergentes à sua essÃncia especulativa? As hipÃteses levantadas estÃo relacionadas a fatores de empregabilidade, culturais, econÃmicos, polÃticos e questÃes relativas à inovaÃÃo e tecnologia. Neste estudo foi feito um levantamento quantitativo no Ãmbito do Brasil, mas focando especialmente na realidade destas firmas cearenses. Tal foram realizadas entrevistas qualitativas, comparativas com experiÃncias americanas e brasileiras, entre os agentes identificados. A dissertaÃÃo esboÃa a polÃtica pÃblica do governo federal de estÃmulo a estas empresas, o Programa Start-up Brasil, e detalha os mÃtodos disciplinadores da nova forma de empreender transferida dos Estados Unidos. As startups sÃo as firmas infantes que caminham rumo à sustentaÃÃo econÃmica do setor produtivo de serviÃos. Semeiam o reencanto à participaÃÃo de jovens no centro de debates polÃticos; proporcionam o alÃvio que reaquece o mercado de trabalho; acessibilizam o escudo democrÃtico da cultura do empreendedorismo âfaÃa-vocÃ-mesmoâ. Capitalizam o pivà dos âlobosâ de Wall Street e de agentes que se vestem de novas carapuÃas. SÃo profilaxias da lÃgica desenvolvimentista perante o temido atraso inovativo. A falta de continuidade das polÃticas governamentais brasileiras e as nuances culturais relativas ao empreendedorismo sÃo barreiras ao tÃo esperado sucesso regional deste ecossistema. / In Brazil, and more recently in the city of Fortaleza, there is a new form of entrepreneurship that is focused on the information and communication technology service sector and that draws the attention of young people, investors, governments, authors and media companies: it is known as the start-up movement. Today, it is considered to be a driving force behind the creative economy. Rooted on progressive discourse, the words enterprise and innovation seduce new economic agents motivated by success stories from Silicon Valley in America along with increasing commercial activity for digital goods and services. This masterâs dissertation assesses, from a sociological point of view, the new productive wave problematized by the light of Manuel Castellsâ informational capitalism. Considering the skeptical as well as the optimistic opinions about the impact of this new entrepreneurial rearrangement, the following question is asked: does the startup movement rekindle the capitalist spirit or does it present roots which divert from its speculating essence? The raised hypotheses are based on employability factors as well as cultural, economical, and political matters related to innovation and technology. This study has produced a nationwide quantitative assessment with a special focus on the reality of these Cearà firms; as well as comparative qualitative interviews on American and Brazilian experiences lived by identified agents. This dissertation outlines the public incentive policy of the federal government, the Start-up Brasil Program, from the perspective of these companies and provides details as to the discipline methods of the new enterprising way born in the United States. The startups are very young companies that are headed towards the economic sustainment of the productive sector services. These companies are dropping the seeds that will produce the re-enchantment of young people and bring them back to participation in political debate; they provide relief and reheats the job market; and they produce a democratization of the entrepreneurial âDo-It-Yourselfâ culture. They capitalize the pivot of the wall street wolves and of agents being charged for new masks. There are developmental logicâs prophylaxis in the face of dreadful innovation stagnation. The lack of continuity in Brazilian governmental politics and cultural nuances related to entrepreneurship are barring the desired regional success of this ecosystem.

Em países como o Brasil, assumido como de desenvolvimento tardio, as empresas de base tecnológica assumem um papel importante no desenvolvimento tecnológico. Nesse sentido, o venture capital torna-se um ator importante como fonte de captação de recursos e auxílio ao sistema de inovação do país. No Brasil, a atuação de venture capital vem crescendo nos últimos anos, mas ainda é incipiente comparativamente a países como EUA e Inglaterra. Esse fato se agrava ao se analisar a atuação do venture capital junto ao setor de biotecnologia no Brasil. As empresas de biotecnologia no Brasil são recentes e o ciclo de desenvolvimento dessas empresas é muito longo. A partir deste contexto, o presente trabalho teve como objetivo a elaboração de uma análise dos principais critérios utilizados pelos fundos de venture capital na tomada de decisão em investir em empresas de biotecnologia e a proposição de um modelo de tomada de decisão para investimento em empresas nesse setor. Para que tais fatores fossem identificados e o modelo elaborado, foi desenvolvida uma pesquisa qualitativa e quantitativa. A pesquisa qualitativa consistiu na realização de entrevistas com cinco fundos por meio das quais foi possível analisar o processo de tomada de decisão por parte destes agentes. A pesquisa quantitativa envolveu a aplicação de questionários em empresas start-ups de biotecnologia com o intuito de serem levantadas algumas variáveis importantes relacionadas a suas características que podem exercer impacto no processo de avaliação do fundo. A proposição desse modelo poderá auxiliar as empresas a desenvolverem ações que possam aumentar a propensão delas em receber investimentos. / In countries like Brazil, known as of late development, technology-based companies play an important role in technological development. In this sense, venture capital becomes a major player as a source of funding and support to the country\'s innovation system. In Brazil, the performance of venture capital has increased in recent years but it is still incipient compared to countries like USA and England. Such fact is aggravated when analyzing the performance of venture capital by the biotech industry in Brazil. Biotech companies in Brazil are recent and the development cycle of these companies is very long. From this context, the present study aimed to prepare an analysis of the main criteria used by venture capital funds in the decision to invest in biotechnology companies and the proposition of a model of decision making for investment in companies in this sector. In order to identify these factors and to develop the model, a qualitative and quantitative research was conducted. The qualitative research consisted of interviews with five funds through which it was possible to analyze the process of decision making by these agents. The quantitative research involved the use of questionnaires in business biotechnology start ups in order to raise some important variables related to the characteristics that may impact on the assessment of the background process. The proposition of this model can help companies to develop actions to increase the propensity for them to receive investments.

Fatores psicossociais não são rotineiramente identificados na avaliação fisioterapêutica e podem influenciar no prognóstico de pacientes com dor lombar. O questionário STarT Back Screening Tool (SBST) foi criado para distinguir subgrupos dentre pacientes com dor lombar em relação ao prognóstico no tratamento considerando fatores físicos e psicossociais, classificando-os em baixo, médio e alto risco de mau prognóstico. Objetivo: Traduzir e adaptar transculturalmente o SBST para Língua Portuguesa do Brasil, testar a confiabilidade e validade de construto. Métodos: A primeira etapa consistiu na tradução, síntese, retro-tradução, revisão pelo grupo de tradução, pré-teste e avaliação dos documentos pelo Comitê. A versão pré-final foi aplicada em duas amostras de 52 pacientes cada, com dor lombar, ambos os sexos, idade acima de 18 anos e níveis educacionais variados. Para verificação da confiabilidade intra-avaliador, foram realizadas duas entrevistas em outra amostra de 50 pacientes, e os resultados analisados pelo Kappa ponderado quadrado. Também foram calculados a consistência interna usando de Cronbach (n=105), o erro padrão da medida (n=50) e a validade de construto (n=151), correlacionando o SBST-Brasil com as versões brasileiras do Oswestry Disability Index (ODI), Rolland Morris (Brasil- RM) e Fear Avoidance Beliefs Questionnaire para trabalho (FABQ-Work) e atividade física (FABQ-Phys). Resultados: O consenso foi atingido nas etapas de tradução e retrotradução, apenas o item 6 não foi compreendido e depois de reformulado foi reaplicado em outros 52 pacientes que não tiveram mais dúvida. A confiabilidade foi considerada substancial (0,79 - 95% IC 0,63 0,95), a consistência interna aceitável (0,74 pontuação total e 0,72 da subescala psicossocial), e o valor do erro de padrão da medida muito bom (1,9%). Em relação à validação, a pontuação total do SBST- Brasil mostrou alta correlação com o Brasil-RM (r=0,61), moderada correlação com o ODI (r = 0,56) e FABQ-Work (r=0,3) e fraca correlação com o FABQ-Phys (r = 0,18). Já a subescala psicossocial mostrou correlação moderada com o Brasil-RM (r =0,49) e ODI (r =0,47) e fraca correlação com o FABQ-Work (r =0,24) e FABQ-Phys (r =0,21). Além disso, a estratificação dos grupos de risco do SBST-Brasil foi compatível com os valores de classificação do ODI, Brasil-RM e FABQ-Phys para risco de mau prognóstico. Conclusão: O SBST-Brasil mostrou-se confiável e válido para avaliar a influência de fatores psicossociais em pacientes com dor lombar. / Psychosocial factors are not usually identified on physiotherapy assessment, what influences on low back pain prognosis. The questionnaire STarT Back Screening Tool\" (SBST) was created to identify patients with potentially treatment modifiable prognostic influenced by physical and psychosocial indicators which are relevant to initial decision making, classifying them into low, medium and high risk categories. Aim: Translation and cross-culturally adaptation of the SBST into Brazilian-Portuguese, assess its reliability and construct validity. Methods: The translation and cross-cultural adaptation process involved the steps of Translation, Synthesis, Back-translation, Committee Revision, Pretesting and Submission the documents to the Committee. The pre-final version was applied to two samples of 52 patients each, with low back pain, both sexes, aged over 18 years, from different education levels. After that, two interviews assessed intra-rater reliability on a different sample of 50 patients, and the quadratic weighted Kappa was used for statistical analysis. The Cronbach´s alpha was also calculated for internal consistency (n=105), standard error measurement (n=50) and construct validity (n=151) analyzing the correlation between the SBST-Brasil and the Brazilian version of Oswestry Disability Index (ODI), Rolland Morris (Brasil- RM) and Fear Avoidance Beliefs Questionnaire for work (FABQ-Work) and physical activity (FABQ-Phys). Results: Consensus was found on translations and back-translations processes, and only the item 6, which patients had some difficulty in understanding, was reviewed and re-applied to 52 additional subjects with no difficulties being reported. The reliability was classified as substantial (0.79 - 95% CI 0.63 0.95), the internal consistency acceptable (0.74 for total score and 0.72 for psychosocial subscale score) and a very good standard measurement error (1.9%). The correlation between the SBST-Brasil total score and Brasil- RM was high (r =0.61), moderate with ODI (r = 0.56) and with FABQ-Work (r = 0.3), and low correlation with FABQ-Phys (r = 0,18). Moderate correlation was found with SBST psychosocial subscale score and Brasil-RM (r = 0.49), also with ODI (r = 0.47), and low correlation with FABQ-Work (r = 0.24) and FABQ-Phys (r = 0.21). After that, the stratification of SBST-Brasil risk groups was compatible with ODI, Brasil-RM and FABQPhys classification for risk of poor prognosis. Conclusion: The SBST-Brasil has shown a reliable and valid tool to screen and identify low back pain patients influenced by psychosocial factors.

The master´s thesis deals with performance measurement of the company STAVOS Brno, a.s. The theoretical part is about some of approaches and methods of company performance measurement. In the second part the company is characterized and company´s current situation is described. The last part contains an application of START PLUS model based on the principles of The EFQM Excellence Model. At the end the proposals for improving self-assesment and performance of the company are deduced from the results of applied model.

Att ett bra varumärke kräver en tydlig visuell identitet råder inget tvivel om, men vad innebär det i praktiken? Syftet med föreliggande studie var att undersöka tech startups uppfattning om värdet av den visuella identiteten. Genom semi-strukturerade djupintervjuer med nio respondenter från nio olika tech startups, samt en affärscoach, undersöker studien således hur tech startup värderar den visuella identiteten i förhållande till hur de hittills har arbetat med den. Den generella uppfattningen, utifrån intervjuerna, visade att den visuella identiteten är viktig. Samtliga respondenter har uppdaterat den visuella identiteten en eller ett flertal gånger med anledning av att den visuella identiteten har vuxit fram med tiden. I studien framkom det även att tech startups, vars grundare hade en bakgrund inom design eller kommunikation, hittat sin visuella identitet tidigt även om enklare uppdateringar har genomförts. Trots att samtliga respondenter understryker vikten av den visuella identiteten betonar de emellertid vikten av att inte kunna mäta design. Då startups i allmänhet, men tech start synnerhet, har begränsat med resursers ses det som en risk att prioritera det visuella, vilket bidrar till att tech startup istället fokuserar på andra områden som är mer akuta än den visuella identiteten. / There is no doubt that a great brand requires a clear visual identity, but what does it mean in practice? The objective of this study was to investigate the tech startups perception of the value of the visual identity. Through semi-structured interviews, with nine respondents from nine different tech startups, as well as a business coach, the study analyses how tech startups evaluate the visual identity in relation to how they have been working with it. The general view, based on the interviews, showed that the visual identity is important, where all respondents have updated the visual identity one or several times thus, the visual identity has evolved over time. The study also revealed that tech startups whose founders had a background in design or communication found its visual identity on a early stage, albeit smaller updates have been done. Although all respondents emphasize the importance of the visual identity, they see measureability of design, as a problem. As startups in general, but tech startups in particular, have limited resources, prioritizing the visual identity is seen as a risk. Therefor tech startups tend to prioritize other aspect above the visual identity.

This Master's thesis deals with the Internet start-up companies' topic, their lifecycle and possible application of the classical business plan theory. The aim of the thesis is to describe the lifecycle of an internet start-up company from its early plan-ning phase, market research, to its business strategy statement. The aim is to provide a brief tutorial on planning and realization of an internet project too. To give advices and provide experiences, which have been gained during writing the thesis. This work brings to the reader a confrontation of a classical business plan with the entire internet project. It also aims to certify viability of the particular internet start-up idea mainly thanks to a wide research on the public's and attorneys' side of the market. Practical part of the thesis brings up an idea of the particular internet start-up company "Free Advice" and its business model, market research on this project, public's and attorneys' interest, initial phase and the beginning of the realisation of the project. Goals were achieved through practical work on the first three phases of the business plan. The author's added value is mainly in application of theoretical premises of the business plan to the concrete business idea. This will allow other entrepreneurs to easily implement the business plan theory to an internet project in order to justify its meaningfulness. The achieved results can be used in order to realise this particular idea and to get necessary funds.

This diploma thesis addresses the issue of evaluation of investments in newly created companies in the high-tech industry, so-called start ups. Firstly, theoretical basis of investment decision-making are defined together with special aspects of venture capital investments. Furthermore, the known methods of investment evaluation are analysed in detail, their strengths and weaknesses are outlined and the suitability of using these methods to evaluate investments in start-ups is assessed. A case-study is then used to examine application of these methods in practice. Part of the thesis is also devoted to detailed analysis of financing options that are available to start-ups in the USA. The most widely used types of start-up financing are identified together with current trends in this area. Issues concerning various types of start-up financing are then explained and demonstrated on examples.

Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estudo de caso confirmaram que há uma relação direta entre a desoneração da folha de pagamento e o grau de alavancagem operacional de uma empresa. A interpretação dos dados sugere que para uma melhor eficiência dos incentivos fiscais, estes devem alterar o comportamento dos custos e despesas fixas para variáveis, diminuindo assim a exposição ao risco operacional da empresa. / Tax incentives granted by public entities to domestic companies tend to raise more interest of extensive studies in relation to its impact within organizations. This research aims to analyze the effects of tax incentives, specifically, the payroll tax exemption established by the \"Plano Brasil Maior\" of the Brazilian Federal Government in 2011, on the degree of operating leverage of a Brazilian start-up company. The research was conducted through a case study of a start-up company operating in Brazil in the technology sector since 2011. The analysis of the case study confirmed that there is a direct relation between the payroll tax exemptions and the degree of operating leverage of a business. The interpretation of the case suggests that, for a more efficiency of the tax incentives, the incentive must directly modify the fixed and variable costs and therefore reducing the company\'s exposure to operational risk

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