The aim of this project is to investigate the influence of AI on CBMs, specifically focusing on the aggregated dimensions of value proposition, value creation and delivery, and value capture. This study employs a qualitative research design inspired by a deductive approach. A systematic literature review was conducted from scientific articles. Interviews with manufacturing companies and AI experts are also utilized to enrich understanding and validate the theoretical model. A thematic analysis was conducted to extract and examine patterns and themes and from that a framework has been developed about how AI influences the circular business values of value proposition, value creation and delivery, and value creation. The key enablers and challenges are outlined, categorized into three main groups: Technological, Organizational, and Environmental factors. The conclusion is that AI enables CBMs in manufacturing by optimizing materials, enhancing predictive maintenance, improving recycling processes, and enabling dynamic pricing models. Key enablers include robust AI infrastructure, organizational support, and regulatory frameworks. Challenges encompass inadequate infrastructure, data issues, and skill shortages. Competitive pressures and regulations drive adoption but also pose hurdles.

No / According to annual reports of European and North American ski resort corporations, winter sports destinations are facing stagnating markets and at the same time challenges in the management of environmentally sensitive mountainous areas and villages. The survival and development of winter sports destinations are to a large extent centred around strategies for creating competitive advantage and at the same time meeting the criteria of sustainable tourism laid down by the WTO. In this paper, performance on these two dimensions is combined into the concept of strategic performance. Sustained value creation is suggested as a goal of strategic performance in winter sports destinations.Two new models related to the strategic analysis of winter sports destinations are developed. The first is a suggested configuration of value creation in winter sports destinations¿the ¿value fan¿¿and the second is a conceptual organisational model providing a framework for analysis at strategic level of such destinations. The models have emerged from examining the central body of literature in the field of strategic management. Development of the models is part of ongoing research into what kind of organisational structure of winter sports destinations will lead to superior performance in terms of strategic success. Here the concepts of the ¿community model¿ and the ¿corporate model¿ of destination management are introduced.

Purpose: This study explores circular business models from the perspective of distributors, focusing on how they can create, deliver, and capture value within circular supply chains. Method: This study is an exploratory case study of a leading Nordic distributor. Qualitative data were gathered through 36 interviews conducted in three phases with the distributor, six customers, and six suppliers. Thematic analysis was utilized to analyze the data. Findings: The results indicates that there are multiple activities distributors can conduct to create, deliver, and capture value in a circular business model. Distributors can create value through these activities: create awareness, curate and develop products, ensure compliance with legislation and coordinate partnerships. Distributors can deliver value by manage transportation, manage warehouse logistics, provide reused, refurbished, and repaired products, provide rental and leasing models, offer service agreements, and recycle products and materials. Distributors can capture value by evaluate investments and costs, create pricing strategies, implement additional revenue streams, and manage warranties. Managerial implications: The result of this thesis concretizes activities that distributors can incorporate within a CBM regarding circular value creation, circular value delivery and circular value capture. The activities are either categorized as unique for distributors or activities that can be managed either by distributors or other parties such as suppliers, customers, or a third party. Distributors should execute activities unique for distributors within a CBM to contribute to a CSC. Furthermore, distributors can execute activities that are not unique for distributors when applicable and determined favorable for their CBM. Additionally, the listed activities concern different departments at distributors including sustainability, sales, purchasing, logistics, and management. The different departments should bear responsibility for their respective activities. Theoretical contribution: This study contributes to previously unexplored area within circular business models from the distributor perspective. First, it addresses the pivotal role of distributors in fostering collaboration within the circular supply chain, demonstrating how distributors are not just participants but enablers of the flow of goods, information, and money. Distributors can manage their own CBM or contribute to another party’s CBM. Secondly, it broadens the current understanding of value creation and value delivery in a circular business model. Our findings regarding circular value creation reveal that educating customers about the benefits of circular products is essential for fostering acceptance and driving circular value creation. Our findings regarding circular value delivery reveal critical and previously underexplored challenges in the logistics processes. Distributors face significant hurdles in handling products as specific units rather than in batches, complicating reverse logistics and exponentially increasing costs. Limitations and future research: The exploratory nature of our study highlights the nascent understanding of CBMs for distributors. Consequently, the results of this study are indicative rather than definitive. Future research can explore diverse company sizes to enhance generalizability. Additionally, deeper investigation into specific mechanisms of value creation, delivery, and capture within circular business models is recommended. Furthermore, the concept of whether distributors should create their own CBM or contribute to another party’s CBM could be further investigated since this a concept we introduced in this thesis. Additionally, further studies could therefore consider a perspective broader range of company sizes and types, of the research. Additionally, another area for future research could involve taking a global perspective, as practices and systems related to circular activities can differ significantly between countries.

In an increasingly digitalized society, including raising concerns about the emerging climate crisis, the awareness of sustainable business models has increased. Businesses play a dual role in the context of climate change. While they can contribute to environmental challenges, they also have the potential to drive sustainability forward. Additionally, there is an increasing expectation for companies to adopt sustainable practices. This study investigates the integration of sustainability into the business model of software companies, focusing on the case of Org X, a leading Swedish provider of digital solutions for municipalities and private sector. The research explores the challenges and opportunities associated with implementing sustainability initiatives within the IT sector, highlighting the potential for digital solutions to contribute to sustainable development. Utilizing a combination of interviews, workshops and secondary data analysis, the study employs the framework value mapping to assess the impact of sustainability on Org Xs value proposition, creation and capture. The findings indicate that while digital solutions offer significant opportunities on sustainable development, challenges such as measuring indirect benefits, addressing customer demand, stakeholder engagement and managing cyber security risks must be navigated. The study concludes that a proactive and integrated approach to sustainability is necessary, comprehensive stakeholder engagement and robust measurement frameworks are crucial for realizing the full potential of sustainable digital transformation. / I ett alltmer digitaliserat samhälle, och en ökad oro över den framväxande klimatkrisen, har medvetenheten om hållbara affärsmodeller ökat. Företag spelar en dubbel roll i sammanhanget för hållbarhet. Medan de kan bidra till miljöutmaningar, har de också potential att driva hållbarhet framåt. Dessutom finns det en ökad förväntan på företag att anta mer hållbara metoder. Denna studie undersöker integrationen av hållbarhet i affärsmodellen för mjukvaruföretag, med fokus på fallet Org X, en ledande svensk leverantör av digitala lösningar för kommuner och privat sektor. Studien undersöker utmaningarna och möjligheterna med att implementera hållbarhetsinitiativ inom IT-sektorn och lyfter fram potentialen för digitala lösningar att bidra till hållbar utveckling. Genom att använda en kombination av intervjuer, workshops och sekundärdataanalys tillämpar studien ramverket Value mapping för att bedöma hållbarhetens påverkan på Org X:s värdeerbjudande, värdeskapande och värdefångst. Resultaten visar att även om digitala lösningar erbjuder betydande möjligheter för hållbar utveckling, måste utmaningar som att mäta indirekta fördelar, hantera kundernas efterfrågan, engagera alla intressenter och hantera cybersäkerhetsrisker navigeras. Studien drar slutsatsen att en proaktiv och integrerad hållbarhetsansats är nödvändig, och att omfattande intressentengagemang och robusta mätramar är avgörande för att realisera den fulla potentialen av hållbar digital omvandling.

Background: Women’s football is in an intense growth phase both internationally and nationally. More and more men’s clubs are establishing themselves in the market while many women’s clubs struggle financially. Previous research shows that football clubs have a combination of sporting, financial, and social demands, which makes it difficult to achieve balance in their operations. Swedish women’s football has unique conditions, which, together with the fact that it is a fragmented research area, shows the need to study the subject more closely. Purpose: Our study aims to identify and analyze how organizations with elite activities in women's football navigate the complex landscape of stakeholder requirements in their long-term business governance. By shedding light on these trade-offs, we aim to contribute to the understanding and improvement of women's football governance. Method: The study is a qualitative multiple-case study with an interpretive perspective. The study has been based on an inductive research approach with purposive sampling. The empirical material has mainly been collected from eleven semi-structured interviews with representatives from clubs in OBOS Damallsvenskan and Elitettan. Conclusion: The study shows that the associations studied find it challenging to balance finances, organization, and sporting objectives. They are dependent on external funding, which is difficult to forecast, making long-term planning difficult. Many stakeholders have similar demands and expectations of the organization. As a result, fewer trade-offs between stakeholders are necessary, increasing the potential for synergies in value-creating activities. Thus, organizations should focus on creating value for as many stakeholders as possible by following these steps: classification, internal & external needs, shared values, implementation and follow-up, and collaboration. / Bakgrund: Damfotboll befinner sig i en stark tillväxtfas både på ett internationellt och nationellt plan. Fler och fler herrklubbar etablerar sig på marknaden, samtidigt som många damklubbar har det svårt ekonomiskt. Tidigare forskning visar att fotbollsklubbar har en kombination av sportsliga, ekonomiska och sociala krav, vilket gör det svårt att uppnå balans i verksamheten. Svensk damfotboll har unika förutsättningar, vilket tillsammans med att det är ett fragmenterat forskningsområde visar på behovet av att studera ämnet närmare. Syfte: Syftet med studien är att identifiera och analysera hur organisationer med elitverksamhet inom damfotboll gör avväganden mellan intressenters krav i sin långsiktiga styrning av verksamheten. Metod: Studien är en kvalitativ multipel fallstudie med ett tolkande perspektiv. Studien har utgått i från en induktiv forskningsansats med ett målstyrt urval. Det empiriska materialet har huvudsakligen inhämtats från elva semi-strukturerade intervjuer med representanter från klubbar i OBOS Damallsvenskan och Elitettan. Slutsats: Studien visar att de undersökta föreningarna har svårt att skapa balans mellan ekonomi, organisation och sportsliga målsättningar. Föreningarna är beroende av svårprognosticerad extern finansiering, vilket försvårar möjligheten till en långsiktig planering och styrning. Många intressenter har liknande krav och förväntningar på verksamheten. Detta leder till att färre avvägningar mellan intressenter är nödvändiga och ökar möjligheten för synergier i värdeskapande aktiviteter. Därmed bör verksamheterna fokusera på att skapa värde för så många intressenter som möjligt genom att utgå från följande steg: klassificering, interna & externa behov, gemensamma värden, genomförande och uppföljning samt samverkan.

The concept, sustainability, has developed throughout the years and has become an important part for different actors around the world. Due to many organizations like the United Nations acknowledging this aspect together with governments, initiatives and laws have been implemented for businesses to follow. This forms the basis of what is now called ESG which includes three individual aspects: environment, social responsibility and governance. One of the actors includes investors who have now started to shift their focus onto sustainable investments. In order for them to make decisions about the company's way of working towards a sustainable business, analytics began to measure both each individual aspect of ESG and as a whole. Therefore, ESG rating has become a well-known way of measuring how companies perform when it comes to environment, social responsibility and governance. The pharmaceutical industry in Europe is the second largest in the world and has become acknowledged due to the covid-19 pandemic. It has not only faced criticism and uncertainties both during and after the pandemic, but also faces problems in each individual aspect of ESG. When it comes to environmental issues, the pharmaceutical industry stands for 55% more of carbon emissions than the automotive sector due to non-sustainable supply chains. For the aspect, social responsibility, their main problems include addiction, antibiotic resistance and accessibility of pharmaceuticals. Further, governance issues include illegal marketing and fraud. Due to this, governments and organizations have put pressure on businesses to work towards a sustainable industry. Therefore, ESG ratings have become an important measurement for investors. The aim of the study is to analyze the relationship between ESG and financial performance in the pharmaceutical industry in Europe with a time period of 2018-2022. The results will indicate if the Shareholder’s theory or the Stakeholder’s theory is more applicable for this industry. The result shows a negative significant relationship between the overall rating of ESG and Tobin’s. When it comes to the individual aspect, governance is statically proved to have a negative significant relationship with Tobin’s Q. This concludes that the Shareholder’s theory is more aligned with the results meaning that the pharmaceutical industry may focus on profit maximization for shareholders. Since there was a non-statically proven relationship between ESG and ROA, the study suggests further research within this topic.

In Quality Management and Total Quality Management (TQM) customer focus and customer value creation is of importance and in organisations it is of high priority. Quality Management has had an internal focus when it comes to customer value creation but in the 21st century there is a need for an outward orientation and to go beyond the organisational borders. Also an increasing interest in social, societal and environmental issues can be seen, for instance by customers, organisations, quality awards and within the quality area. An area that considers these issues is the societal entrepreneurial sector.   The purpose of this thesis has been to contribute to the knowledge and understanding about customer value creation from a system view. Additionally the purpose has been to contribute to the development of Quality Management. In order to fulfil the purpose, case studies have been performed. Cases within the societal entrepreneurial area have been studied and seven studies have been performed. Data have been collected through interviews, direct observations, participating observations and documents. All data have been collected empirically except in one study where a literature case study was used. The data were analysed through tools such as process mapping, attribute value mapping and rich picture process maps combined with analytical methods for case study research. The research journey started out from TQM and an internal perspective on customer value creation. As the studies went on, the system borders became wider as other areas important to customer value creation were identified: the customer value creating system went from an internal perspective to include an external perspective.    The findings contribute to earlier research findings and give a comprehensive and simplified picture of a complex phenomenon and an opportunity to understand customer value creation from a system view. This thesis provides an overall map of the customer value creating system. Additionally it contributes to the development of Quality Management by expanding the view on customer value creation to include both an internal and an external oriented perspective. It also contributes by suggesting a fifth step in the quality management movement ´System Quality Management´ that considers social, societal and environmental factors through continuous improvement before, during and after value creation for customers. Further it contributes with a developed view on customers and the concept of customer value creation.   The overall map provided includes three areas. Growth and development of societal entrepreneurial initiatives. The result shows important components for the creation of societal value based on the growth and development of societal entrepreneurial initiatives. Included are the processes, input and output important for societal value creation from unidentified needs until societal value can be delivered, management process and support process fields.  Customer value creation in the customer sphere.  Customer value has been found to be created beyond the use or purchase of a product or service. Value has also been found to be created for those that are not in direct contact with an initiative or its product or service. Customer value has been found to spread into society like ripples in a complex system of value creation. And Value Ripple Logic has been developed to describe this phenomenon. Management role in customer value creation. The management’s role in value creation has been found to be of importance in the creation of customer value in an indirect way through interaction with the surroundings and the initiative.  Factors and behaviours have been found which are connected to the leaders and their essential management processes along with their input and output.   The findings presented in this thesis have considerable potential for development. Further studies need to be done within the area concerning how customer value is created and to achieve an even more comprehensive picture of the customer value creating system and the suggested fifth step. The results presented in this thesis are a contribution to the knowledge and understanding about customer value creation from a system view and the development of the Quality Management. / <p>Vid tidpunkten för disputationen var följande delarbeten opublicerade: delarbete 6 accepterat för publicering och delarbete 7 inskickat.</p><p>At the time of the doctoral defence the following papers were unpublished: paper 6 accepted for publication and  paper 7 submitted.</p>

台灣自早期便憑藉著優異之風土條件，進行一系列農業相關的經濟生產活動，稻米、茶葉等相關風土農作，皆曾是台灣重要之出口產品。然而，隨著時代的發展演變，台灣農作雖仍保有其特殊性，卻因他國低價農作之衝擊而陷入經貿困境，茶葉便是其中一例。 台灣茶作為百年傳統之農業，已孕育出無數技藝精湛之茶匠，亦涵養出獨特茶藝文化，此兩者皆能夠作為台灣茶品牌之價值創造來源，創造其附加價值。因此，目前產業鏈之上、中、下游皆有新興茶品牌創立者憑藉著過往對於茶之生活感知及產業經驗，試圖自台灣悠遠的茶文化萃取具廣度與深度的元素，再創新出符合現代消費需求的產品與服務體驗。 故，本研究試圖從三方向探討，分別為：品牌創立者作為一文化媒介人，如何運用其對於茶之生活感知與產業知識影響品牌價值創造；品牌創立者如何將台灣之風土條件轉化為風土資本，作為品牌價值創造來源；以及品牌創立者如何運用體驗之媒介將其所創造之品牌價值傳遞予消費者。 本研究最終結論得出，品牌創立者會將其對於茶之「感」轉化為品牌理念，再透過累積之茶之「知」落實其品牌理念，並依據此兩項「感」與「知」選擇不同之風土資本類型進行價值創造，最後透過各項體驗媒介之工具組合傳遞品牌之文化與經濟價值予消費者。 / People living in Taiwan have engaged in a series of agriculture-related economic activities by means of the “Terroir” from the early stage, such as rice and tea. With time, although agricultural products of Taiwan still reserve the distinctiveness, those of other foreign countries are increasing the market share with the lower price, especially Taiwan tea. There are many artisans with excellent skills of making tea and splendid tea culture with a long story since Taiwan tea is one of the most traditional agriculture. As a consequence, the knowledge of the artisans and the impressive tea culture in Taiwan can be sources to create brand value and competiveness. Currently, some people make innovative tea products and experiences to meet consumer demand by using their perception of tea in life and industrial know-how. As a result, this research will discuss three viewpoints. First, the brand founder uses his tea experience and know-how to affect the value creation. Second, the brand founder transfers terroir into terroir capital and make the terroir be the source of brand value. Third, the brand founder uses all kinds of experience tools to express the brand value to consumers. The conclusion of this research also shows three perspectives. First and foremost, the brand founder converts the “sense” of the tea into brand concept and produces products and services with brand concept by means of the “knowing” of the tea. Besides, the brand founder chooses the type of terroir capital to create brand value according to his “sense” and “knowing”. Last but not the least, the brand founder uses seven experience tools to express the cultural and economic value to customers.

M. Tech. (Cost and Management Accounting), Vaal University of Technology / This study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of the study traded their products across international borders and as such made use of transfer pricing in one way or the other to achieve strategic objectives. Scant research has been undertaken to analyse the degree to which transfer pricing can be used to effectively influence managerial performance. On the other hand there is a wealth of knowledge on the relationship between transfer pricing and taxation. In-depth review of literature showed that even though multinationals formulated their transfer pricing policies to target financial and managerial objectives, self-interest and outside influences tended to hinder the equitable realization of both types of objectives. The study therefore set out to establish whether this is true of Multinational corporations (MNCs) in Southern Gauteng and in the process answer questions about the procedure for formulating transfer pricing policies by these MNCs, the relationship, if any, between transfer pricing and profitability and the use of transfer pricing for performance enhancement and assessment. The study made use of a mixed methods research methodology to collect and analyze data from 45 MNCs operating in the target geographical area. Of the 45 companies, 15 cooperated fully with the study. Data was collected via the use of questionnaires and follow-up face-to-face and/or telephonic interviews. Collected data was analysed using statistical methods including the Chi Square Test, standard deviation, frequency tables and the Kruskal-Wallis H test. The results from the questionnaire and interviews show that there is no universally appropriate Transfer Pricing Policies(TPP) which applies equally to all organizations in all circumstances. Firms are affected by different environmental factors while striving for tax-compliance and value creation. The fear of falling on the wrong side of tax laws is a major driving force behind transfer pricing policies of MNCs. As such other objectives that are managerial in nature become secondary and tend to be neglected if/when they conflict with the primary objective.

在觀光旅遊業前景看好的背景之下，各個城市及城市中的品牌要如何在全球化、均質化的洪流之中，打造自身的獨特性、產生更多價值、爭取更多消費者，是非常實際且值得重視的議題。 過去的研究不乏探討城市規劃或是品牌價值創造的主題，卻鮮少將地方與品牌同時進行討論，然而，地方和品牌之間的關係應是密不可分且互相牽連的。所以，本研究欲討論在今時今日成功創造高附加價值的「風格城市」及「地方風格品牌」，各是如何建構而成?又兩者的依存關係為何? 本研究最終結論得知，風格城市透過「傳統」及「創新」兩大類別下的共七大構面，長期交互作用及積累而成，而風格城市選擇合適的主題構面當作城市發展核心，城市規劃皆以此主題構面去發想，所以能保持風格城市一致且獨特的風格。地方風格品牌則透過鑲嵌於風格城市之中、擷取風格城市的原真性基因，讓風格城市帶給遊客的體驗價值也加值在品牌價值之上，同時又能提升品牌故事的真實性及獨特性，因此能創造極高的附加價值；又地方風格品牌提供給消費者的價值，也會透過不同形式回饋到風格城市之上。風格城市及地方風格品牌對彼此而言，是共依、共存、共創價值的角色。 / In the growth prospection of tourism industry, cities and brands within them have encounter new object. How do cities and brands build uniqueness, create more values, and increase customers in trend of globalization and homogenization becomes an extremely practical and worth discussing issue. Numerous studies focused on Urban planning or Value creating, but barely discussed the place and the brand at the same time. However, the connection between place and brand is strong and inseparable. Therefore, this research aimed at stylish city and local-style brands which successfully create high additional value in nowadays. How did they build, and what was the dependencies between them? The results of this study show that stylish city was built by long-term accumulation and interaction of 7 facets, which belonged to 2 categories, “Traditional” and “Creative”. Stylish cities choose suitable facet as core of city development and design city planning with chosen facet, in order to remain the consistency and uniqueness of stylish cities. Besides, local-style brands create high additional value through inlaying themselves on stylish city for capturing authenticity and adding tourist’s experiential value to its brand value, in consideration of brought out the realness and distinctness of the brand story. Nevertheless, the values that local-style brands offer to customers return to the stylish city through different ways as feedbacks. Therefore, stylish city and local-style brands are codependent, coexist, and value co-creation role to each other.