Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-02-07T13:28:53Z No. of bitstreams: 1 Daniel da Silva Félix_.pdf: 399863 bytes, checksum: 9cb7ff5500a528a616accae96b4ae616 (MD5) / Made available in DSpace on 2018-02-07T13:28:53Z (GMT). No. of bitstreams: 1 Daniel da Silva Félix_.pdf: 399863 bytes, checksum: 9cb7ff5500a528a616accae96b4ae616 (MD5) Previous issue date: 2017-07-31 / Nenhuma / O conceito de valor adicionado foi incorporado na educação para expressar uma forma mais adequada de aferição dos resultados escolares dos alunos e, assim, a qualidade da sua educação. O presente trabalho busca evidenciar os determinantes do valor adicionado nos cursos de Ciências Contábeis no Brasil. A pesquisa foi desenvolvida com os microdados do ENADE e dados do CPC dos cursos de Ciências Contábeis de 2009 e 2012. Os dados são disponibilizados pelo Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP). A pesquisa foi realizada por pareamento e o Average Treatment of the Treated (a diferença entre os grupos de concluintes de 2012 e entrantes de 2009) interpretada como o valor adicionado. Em seguida foi utilizada a regressão múltipla para identificar os determinantes do valor adicionado. Os resultados indicam que o valor adicionado é explicado pelas variáveis, percentual de infraestrutura, programa ou organização de curso de graduação considerado bom, número de alunos inscritos no ENADE e com o tipo de categoria administrativa da IES. / The concept of value added has been used in education to express a more adequate way of assessing students' school outcomes and thus the quality of their education. The present work seeks to highlight the determinants of added value in accounting sciences courses in Brazil. The research was developed with ENADE microdata and CPC data from the 2009 and 2012 Accounting courses. The data are provided by the National Institute of Educational Studies and Research Anísio Teixeira (INEP). The research was performed by matching and the Average Treatment of the Treated (the difference between the 2012 seniors and the 2009 freshmen) interpreted as the value added. Multiple regression (OLS) was used to identify the determinants of value added. The results indicate that the value added is explained by variables, the percentage of infrastructure, program or organization of undergraduate course considered good, with the number enrolled in the ENADE and with the type of administrative category of the HEI.

O consumidor de alimentos vem apresentando mudanças que são frutos da globalização dos hábitos e padrões, como a preocupação com a qualidade, aspectos de saúde e a valorização do seu tempo. Contudo, ele passa também a exigir alimentos produzidos e processados de acordo com padrões morais e éticos. Um tipo particular de estrutura de governança que se propõe adequar-se, então, ao arranjo de produção das cadeias agroalimentares curtas e às ações de segmentação de mercado, maior diferenciação, especificação e inovação de produto, merece destaque no agronegócio. Trata-se da produção em etapas anteriores ou posteriores da cadeia produtiva, que recebe o nome de integração vertical. Este trabalho apresenta como objetivo: analisar como se organiza a dinâmica da produção verticalizada de laticínios de elevado valor agregado. Adotou-se como procedimento metodológico uma pesquisa exploratória de caráter qualitativo, através do método de estudos de casos múltiplos em uma pesquisa de observação participante. Foram estudados dois casos de produtores verticalizados de laticínios de elevado valor agregado, sendo um deles na França e outro no Brasil: Les Formes de Pierrette e Gran Sierra, respectivamente. Justifica-se a escolha da França, como análise paralela ao Brasil, devido ao mercado francês ser definido como referência mundial de excelência no âmbito de laticínios de elevado valor agregado. O presente estudo contribui ao mercado de produção de alimentos - tanto no que tange aos casos estudados, em particular, como também aos produtores, da pecuária leiteira ou de outros setores da agricultura, que ambicionem agregar valor a sua produção de alimentos mediante a integração vertical, no geral - devido ao fato de proporcionar interessantes posicionamentos perante: análise das motivações que levam um produtor a verticalizar sua produção; análise das vantagens e desvantagens provenientes deste tipo de organização da produção; quais características de diferenciação dos produtos são ofertadas; além de abordar desafios e projeções futuras do mercado de laticínios francês e brasileiro, segundo o posicionamento de produtores verticalizados. Como resultado, define-se que o produtor verticalizado de laticínios de elevado valor agregado apresenta como motivação à adoção da verticalização uma elevada especificidade de ativos e a busca por agregação de valor/maior margem de contribuição ao seu produto. Ele apresenta como as principais vantagens da produção verticalizada o controle de todos os aspectos da produção, garantindo um derivado lácteo de maior qualidade e segurança alimentar, um maior preço/rentabilidade no produto, como também conquista uma relação mais próxima com o seu consumidor. Já, como principal desvantagem, destaca-se a necessidade de tempo e trabalho para o controle de todas as etapas de produção. Em respeito às características dos seus produtos lácteos ofertados, relevância é destinada aos aspectos pertinentes ao processo produtivo, conveniência e quesitos relacionados à saúde, contudo o principal destaque ainda é a dimensão hedônica dos produtos, relacionada ao gosto e prazer no consumo. A adoção dos certificados de qualidade representa uma estratégia de diferenciação, ao sinalizar um nível de qualidade superior ao consumidor. E, por fim, é identificada uma disposição ao pagamento por parte dos seus consumidores, no que tange às características socioambientais do seu processo produtivo. De modo que, configura-se a produção verticalizada como um interessante meio de organização da produção que se propõe capaz de gerar laticínios de elevada diferenciação e valor agregado. / Food consumer has been presenting changes that are results from the globalization of habits and standards, such as concern about quality, health aspects and valorization of their time. However, he also requires food that is produced and processed according to his moral and ethical standards. A particular type of governance structure, that fits to adapt to production arrangement of short agro-food chains, as also to market segmentation actions, higher differentiation, specification and product innovation, deserves to be highlighted in agribusiness. It’s the production in previous or later stages of the production chain, known as vertical integration. The objective of this work is to analyze how is organized the dynamics of vertically integrated production of high value added dairies. A qualitative exploratory research was adopted as methodological procedure, using multiple case study method in a participant observation research. Two cases of vertically integrated high value added dairy producers were studied, one in France and the other in Brazil: Les Formes de Pierrette and Gran Sierra, respectively. The choice of France, as a parallel analysis to Brazil, is explained since French market is defined as a world reference for excellence on the high added value dairy products area. The present study contributes to food production market - both for the cases studied, in particular, as well as for producers of dairy or other agriculture sectors which aim to add value to their food production through vertical integration process, overall - due to the fact of providing interesting positions in relation of: analysis of motivations that lead a producer to vertically integrate its production; Analysis of advantages and disadvantages of this type of production organization; Which characteristics of product differentiation are offered; In addition to addressing challenges and future projections of French and Brazilian dairy market, according to positioning of vertically integrated dairy producers. As results, vertically integrated producer of high value-added dairy products is motivated by the adoption of a high asset specificity and by the pursuit of higher value added/contribution margin to their product. He presents as main advantages of vertically integrated production the control of all production aspects, guaranteeing a higher quality dairy product and food safety, a higher price/profitability in the product, as well as reaching to the consumer and building a closer relationship. As the main disadvantage, it is necessary to emphasize the need of time and work to control all production stages. With respect to characteristics of its dairy products, focus on aspects related to production process, convenience and health related issues; however the main highlight is the hedonic dimension of its products, related to taste and pleasure during consumption. The adoption of quality certificates represents a differentiation strategy, by signaling a superior level of quality for the consumer. And, finally, a willingness to pay by consumers is identified as regarding to environmental and social characteristics of their dairy production process. Thus, vertically integrated production is configured as an interesting way of production organization that seems capable of producing dairies of high differentiation and added value.

Thailand is a leading rice exporting country that exports rice for one-third of world‟s export volume. Rice from Thailand is exported to markets in every part of the world including Sweden. Thai rice products are available to be accessed by Swedish consumers in supermarket generally. The purposes of this study are to analyze the entire chain of rice starting from farm in Thailand to consumers in Sweden. Stakeholders in the chain are examined and value-added by each stakeholder is defined. Role of governance in the chain is analyzed to underline the governance relationships and interaction of actors. Moreover, roles of government institution are examined to describe its impact on the chain. Data for the analyses are collected through two activities which include a review of relevant literature and gathering from government offices of Thailand and international institutes.The results of the study reveal that there are at least twelve actors involving in the value chain of rice exported from Thailand to Sweden which include farmers, local collectors, farmer‟s organization, central market, millers, brokers, wholesalers, retailers, exporters, International rice traders and brokers, Associated Marketing Services (AMS), Swedish importers and Swedish consumers. Rice from producers is taken through numbers of path before it‟s reached to consumers. Value of rice is raised along the chain it is taken through according to the costs incurred and marketing margin of each stakeholders. Profits are shared largely to stakeholders who have high bargaining power which are millers and exporters. The governance in domestic rice market goes forth and back along the chain. Prices of rice are influenced by local supply and demand of both local and international consumption.The policy measures adopted by Thai government create affects to the rice value chain to some extent; anyhow the chain typically adjusts itself by the market mechanism of demand and supply. Swedish government applies EU legislation in the country since Sweden has become the member of the European Union in 1995. Further to EU legislation, there are non-legislative requirements developed by market itself that rice exporters must be aware. / Program: Magisterutbildning i företagsekonomi

Integration of operation management goals with the mission of organization requiresadoption of measures capable of pulsing mission accomplishment situation whileoperations are going on. Supply chain, as an increasingly used concept in operationsmanagement, could be supported by the concepts of customer satisfaction and profitmargin to get integrated with main goals of any for-profit organization. Value chain viewprovides such insight and lets the mission of the organization remain in focus while lowerleveldecisions and functional processes are dealt with.Every activity in a value chain could be cost driver and / or value driver. Configuration ofthese cost and value drivers refers to their locational and relational position. Afteragreement on what are going to be core values for the organization, relative positions ofvalue chain activities should be consciously reviewed periodically to identify opportunitiesfor contributing to core values of organization through repositioning or redesigning andstrengthening value activities. The term value chain reconfiguration implies to suchstrategic revision decisions.Opportunities – and threats – for improving performance of the organization not only liewithin internal chain of value activities of the organization, but also could be found out ofthe organization boundaries and among its extended value chain. Acquiring of externalgains needs sound analysis and cost and benefit evaluations for making decision regardingthe way of reacting to the identified opportunities. Virtual value chain orchestration asproposed by its introducer provides a framework for identifying and capturing suchopportunities.Gauging the results of reconfiguration of the value chain, calls for implementingmeaningful criterion so that it reflects captured value in accordance with the destined goal.Taking profit margin of the value chain as master value for organization, the thesis workproposes usage of a less-known profitability indicator, economic value added (EVA) as themeasure which should be focused on in order to evaluate success or failure of firm-levelvalue chain reconfiguration efforts. / Uppsatsnivå: D

Este estudo teve como objetivo principal desenvolver um modelo de mensuração do desempenho financeiro e econômico para empresas em rede. A justificativa para tal desenvolvimento foi, justamente, uma lacuna verificada nos textos de organização industrial, nova economia institucional e modelos de mensuração do desempenho de empresas e cadeias de suprimentos. Estas pesquisas, até o momento, não enfatizaram, diretamente, questões de cunho financeiro: faltou discutir a dinâmica da variável dinheiro nos modelos. Seguindo este argumento, foi desenvolvido um modelo matemático para otimização do lucro e do EVA (Economic Value Added) levando-se em consideração, além do custo e receita operacional, os custos e receitas financeiras, o tipo de cadeia que a empresa está inserida (atividade), o tipo de estrutura de governança (mercado, rede ou hierarquia) adotado e o seu segmento (elo) de atuação dentro da cadeia. Para validar o modelo, foram coletados dados contábeis de 109 empresas do agronegócio brasileiro, entre os exercícios de 2001 a 2005. Aplicou-se um teste MANOVA (ANOVA Multivariado) para verificar a interferência dos fatores (segmento, cadeia, estrutura e constituição jurídica) sobre a variação dos valores dos indicadores de desempenho financeiro (margem bruta, relação entre exigível de longo prazo sobre patrimônio líquido, retorno sobre ativos e sobre o patrimônio líquido e ciclo de caixa) e econômico (EVA). Pelos resultados, pode-se concluir que todos os fatores apresentaram interferência significativa na variação dos indicadores financeiros e somente o fator segmento interferiu no EVA das empresas. / The aim of this study was to develop an economic and financial performance measurement model for companies in network, since there is a gap in the literature texts of industrial organization, new institutional economy and models of performance measurements of companies and supply chains. In the related literature, these researches did not emphasize the questions related to financial matter, in a direct way, since there is a lack of discussion concerning to the dynamics of the \"money\" in the models. Therefore, a mathematical model was developed with the purpose of maximization of the profit and EVA (Economic Value Added) with emphasis in the financial cost and financial incomes. Moreover, the kind of the company\'s supply chain (business), governance\'s form (market, network or hierarchy) and its segment (actor) in the supply chain was studied. For this purpose, 109 Brazilian agribusiness companies had their accounting and financial data collected, during the period of 2001 and 2005. The statistical test MANOVA was used to detect the interference of the factors (segment, network, governance and legal nature) regarding the economic (EVA) and financial performance drivers range (gross margin, long term liability/net assets, return on assets (ROA) and return on net assets). Within the limits of the present study, we may conclude that all the factors provide significant (a<=0.05) interference in the range of the financial performance drivers. In addition, regarding to the economic performance, the segment was the factor that presented significant differences (a<=0.05), affecting the EVA of the companies.

In this master's thesis, the subject is the methodology and practical use of evaluation of a company. First, it is necessary to do a strategic analysis, and the analysis of the competition. It is followed by financial analysis, where the most known indexes are used. On the basics of these analysis, it is possible to predict sales of the company in the future, same as the whole financial plan. If the plan is available, the value of company is determined, using discount methods with free cash flow to the firm, and economic value added. The last part od the thesis is analysis of factors which has an impact on the value, and some advices for the owners of this company.

This thesis examines especially the area of accounting adjustments for the purpose of use of EVA value concept. Adjustments are examined for financial statements prepared under IFRS and CAS. The thesis concentrates particularly on fair value revaluation of assets and liabilities, capitalization of expenses with investment character, leasing and goodwill. Objective of this thesis is to analyze the EVA value concept, update this topic with the foreign literature and to provide recommendations for performing these adjustments. This thesis concerns also about the general examination of the enterprise value, impact of expectations or division of the enterprise value on current operations value and future growth value.

This diploma thesis contains an economic analysis of the PIVOVAR SVIJANY, a.s. The aim is to perform a scoped analysis of its financial health. The diploma thesis is divided into two main parts. The first is the methodological part, where all of the applied models and processes are mentioned and explained. The second part contains applications of these models on the chosen company. The second part is mostly based on accounting statements. This part also contains an analysis of both absolute and relative indicators. Among the applied models belongs the Du Pont analysis, the cost and inventory analysis, the analysis of the Economic Value Added (EVA), creditworthy and bankruptcy models and an inter industry comparative analysis. The conclusion summarizes and evaluates all the results and presents appropriate recommendation.

A new approach to allocate environmental responsibility, the "value added-based responsibility" allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that - due to their position in global value chains - certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers.

Thesis (Master of Construction in Construction Management)--Cape Peninsula University of Technology, 2018. / This study sought to determine the prevalence of non-value adding activities (NVAAs) associated with construction site management in Nigerian, utilising Lagos State as the case study. To pursue the study, the following objectives were formulated: (1) to identify the sources of NVAAs during construction projects; (2) to determine the causes of the occurrence of NVAAs; (3) to ascertain the effects of occurrence of NVAAs on management of personnel on construction sites; and (4) to develop techniques to mitigate the effect of NVAAs on construction projects. Relevant literature related to the matter under investigation was extensively reviewed. An exploratory study on non-value adding activities was conducted; the findings of which determined the focus of the study. This was achieved through a qualitative method where open-ended interviews were administered to purposively selected construction professionals including construction managers, site engineers, consulting engineers, and site managers who were based in Lagos. Additionally, observations of construction activities on site also provided the basis for the primary data collection to gain an in-depth understanding of the factors contributing to the occurrence of NVAAs on site. Three construction firms partook in the survey, and a total of eight construction professionals were interviewed. It was uncovered that improper planning of construction site activities – for example material management, site layout, and the competency of site personnel – came about to non-value adding activities, thereby confirming the situation of poor site execution within the construction industry. This exploration was limited to certain building construction locations in Lagos State, Nigeria. Accentuation was put on the evaluation of non-value adding activity (i.e. waste) related with site management in the construction industry amid the undertaking execution stage. The research was done to assist in creating a proper contribution to the perception of NVAA management measures by way of the application of significant principles that have been deserted, and also to fashion responsiveness for construction company workforces to determine factors that contribute to NVAAs with the goal that the level of waste can be decreased while simultaneously increasing productivity during construction. Suggestions regarding the reduction of NVAAs include the following: (1) Early identification of the root causes of NVAAs would certainly provide a useful information for project stakeholders to design a suitable containment strategy to minimise / prevent the occurrences of waste; (2) Conducting workshops for project team members on a regular basis concerning lean design management principle will also assist in reducing the incidence of NVAAs on site;