Companies are faced with challenges constraining the achievement of set budgets, goals, profit and cost of product, to name a few, on a daily basis. These challenges influence value creation and sustainable value creation. Value-based management is an integrated management tool which may assist in achieving sustainable value creation within a company. Achieving sustainable value creation will result in benefits for both the shareholders and the various stakeholders. In 2008 and 2009 Eskom, South Africa’s sole electricity provider announced a major shortage of electricity and consequently major price increases. Since electricity consumption is a crucial part of the production process, this announcement had a devastating effect on mining companies. The primary objective of the current study is to investigate whether a local mining company is focusing on applicable endeavours to overcome the electricity constraint and price hikes in order to sustain value creation. This was done by studying the company’s financial & management reports, public announcements and media coverage, in conjunction with a quantitative study, collecting primary data by using standardised questionnaires distributed among the mining company’s employees. The results from this study indicate that the selected company is focusing on relevant projects to overcome the electricity constraints. Further, the conclusion made from the results of the questionnaires shows that the higher staff levels are more informed and aware of value-based management. It also points out that the lower levels and employees from the production and mining departments are less informed and aware of value-based management. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2012

As empresas alocam seus recursos escassos entre dois processos fundamentais: de criação de valor (ex. inovando, produzindo e entregando produtos ao mercado) e de apropriação de valor (ex. extraindo lucros do mercado). Embora ambos os processos sejam pré-requisito para a vantagem competitiva sustentável, a empresa possui considerável liberdade para decidir qual processo será enfatizado. Configura-se um trade-off estratégico que é representado por uma ênfase estratégica, ou seja, a ênfase relativa que a empresa emprega na apropriação de valor em relação à criação de valor. No entanto, poucas pesquisas exploraram o impacto desse trade-off no desempenho financeiro. Quais são os impactos da mudança da ênfase estratégica (criação de valor versus apropriação de valor) no desempenho financeiro das empresas no contexto brasileiro? Uma métrica de ênfase estratégica baseada nos gastos em P&D (criação de valor) e nos gastos de Marketing (apropriação de valor) foi testada e validada no contexto brasileiro. Em seguida, analisou-se o impacto financeiro deste trade-off por meio de cinco indicadores de desempenho (Retorno da Ação, Giro do Ativo, Margem Líquida, q de Tobin e Crescimento de Vendas) por meio de regressões múltiplas. Adicionalmente o trade-off foi investigado segundo três fatores: o ambiente tecnológico, a rentabilidade prévia e a estratégia do passado. A ênfase estratégica foi validada como indicador que mensura o trade-off entre criação de valor (exploration) e apropriação de valor (exploitation) no contexto brasileiro. Quando a empresa enfatiza mais a apropriação de valor relativamente à criação de valor, maior é o Giro do Ativo e o Crescimento das Vendas. Esses resultados podem ser fruto da administração míope de marketing, ou seja, a ênfase excessiva nos resultados de curto prazo por meio da redução dos investimentos em marketing. Isso não minimiza a relevância do processo de criação de valor, mas evidencia a importância dos mecanismos de isolamento na apropriação de parte do valor criado. Duas características da empresa se revelaram como moderadoras da relação entre a ênfase estratégica e o desempenho financeiro: a estratégia passada e a rentabilidade anterior. A estratégia anterior influencia a ênfase estratégica por meio dos retornos marginais decrescentes. As empresas que mudam sua ênfase estratégica anterior, seja criação de valor ou apropriação de valor, tendem a apresentar retornos superiores (maiores Margem Líquida, Giro do Ativo, Crescimento de Vendas e q de Tobin). Também se identificou que a rentabilidade anterior influencia a estratégia atual da empresa. Se a empresa foi lucrativa, a apropriação de valor é mantida para garantir uma Margem Líquida e um q de Tobin maiores. Por outro lado, as empresas com prejuízo se voltam à criação de valor para fomentar novas oportunidades de ganhos. Por fim, apresentam-se as limitações do estudo com a agenda de pesquisas futuras. / Firms allocate their limited resources between two fundamental processes of creating value (i.e., innovating, producing, and delivering products to the market) and appropriating value (i.e., extracting profits in the marketplace). Although both value creation and value appropriation are required for achieving sustained competitive advantage, a firm has significant latitude in deciding the extent to which it emphasizes one process over the other. There is a strategic trade-off represented by the strategic emphasis: the relative emphasis a firm places on value appropriation relative to value creation. However, few researches have explored the financial impact of this trade-off. What impact does strategic emphasis shift (i.e., emphasis on value creation versus value appropriation) have on firm‟s financial performance in the Brazilian context? A strategic emphasis metric based on the R&D spending (value creation) and on marketing spending (value appropriation) was tested and validated in the Brazilian context. Then, the financial impact of this trade-off was analyzed by five performance metrics (Stock Return, Asset Turnover, Net Margin, Tobin‟s Q and Sales Growth) by multiple regressions. In addition, the trade-off was investigated according three factors: technological environment, previous profitability and past strategy. The strategic emphasis was validated as a metric that measures the trade-off among value creation (exploration) and value appropriation (exploitation) in the Brazilian context. When the firm emphasizes more in value appropriation than the value creation, the Asset Turnover and the Sales Growth are higher. These results may occur because of the myopic marketing management, in other words, an overemphasis on the current term financial performance and the use of marketing tools to inflate current profitability measures. This doesn‟t understate the relevance of the value creation process, but rather highlight the importance of the isolating mechanisms in the appropriation of the part of the value created. Two firm‟s characteristics moderate the relation of strategic emphasis and financial performance: the past strategy and the previous profitability. The past strategy affects the strategic emphasis by the diminishing marginal returns. Firms that change their strategic emphasis (value creation or value appropriation), tend to present superior return (higher Net Margin, Asset Turnover, Sales Growth and Tobin‟s Q). Also the previous profitability influences the current firm‟s strategy. If the firm was profitable, the value appropriation is maintained to guarantee higher Net Margin and Tobin‟s Q. On the other hand, the firms with negative profitability turn to value creation to promote new opportunities of gains. Finally, research limitations and future research agenda is presented.

Bakgrund: Digitaliseringen är en enorm drivkraft som påverkar alla organisationer vilket leder till förändringar i hur värde skapas och upplevs samt hur verksamheter styrs. Digitaliseringen har lett till ökad konkurrens vilket sätter press på organisationer anpassnings och förändringsförmåga för att kunna bibehålla konkurrensfördelar genom att skapa mer kundvärde. Genom företags värdeskapande processer skapas kundvärde och utgör därmed studiens fokus. Forskare menar att det finns ett kunskapshål gällande digitaliseringens påverkan på värdeskapande processer och vilka effekter det gett samt digitaliseringens påverkan på verksamhetsstyrning, vilket denna studie undersöker. Syfte: Denna studie syftar till att öka kunskapen om digitaliseringens effekter på LRF Konsults värdeskapande processer och vilka krav som ställs på verksamhetsstyrningen. Ytterligare ämnar studien till att bidra med djupare förståelse och kunskap till LRF Konsult och liknande företag om den pågående digitaliseringen. Metod: För att uppfylla studiens syfte tillämpas fallstudie som forskningsstrategi. Insamling av empiriskt material gjordes genom kvalitativa intervjuer med chefer, medarbetare samt kunder på fallföretaget LRF Konsult. Slutsats: Digitaliseringen påverkar de värdeskapande processerna på LRF Konsult i olika utsträckning. Gemensamt kan det dock konstateras att digitaliseringen leder till förändrade arbetsroller, nyttjande av molnbaserade digitala verktyg, ökad digital kommunikation och avmaterialisering. Effekter av detta är ökad effektivitet, tillgänglighet, flexibilitet mer frekvent kommunikation och minskade fysiska möten. Slutsatsen om digitaliseringens påverkan på kundvärdet är att kundens upplevda nytta ökar medan kundens uppoffring tillfälligtvis kan öka men på längre sikt minskar, enligt värdeekvationen ökar alltså det totala kundvärdet. I studien konstateras även att verksamhetsstyrningen påverkas av digitaliseringen. Digitaliseringen influerar de formella styrverktygen till nyttjandet av fler prestationsmått, ökade rutiner och förändring i organisationsstrukturen. För de informella styrverktygen påverkar digitaliseringen på så vis att värderingar anpassas till digitaliseringen och dess möjligheter samt att behovet av motivation och utbildning ökar för att kunna tackla digitaliseringen. / Background: Digitialization is an enormous driving force that affects all organizations, which leads to changes in how value is created and experienced, and further on also in the management control. Digitialization has led to increased competition which puts pressure on organizations' adaptability and ability to maintain competitive advantages by creating more customer value. Through company value creation processes, customer value is created and thus constitutes the focus of this study. Researchers argue that there is a gap in the impact of digitalization on value creating processes and the effects it has, and also the impact of digitalization on management control, which this study investigates. Purpose: This study aims at increasing knowledge about the effects of digitalization on LRF Konsult's value creation processes and the demands made on business management. Further, the study aims at contributing deeper understanding and knowledge to LRF Konsult and similar companies regarding the ongoing digitalization. Method: In order to fulfill the purpose of the study, case study is applied as research strategy. The gathering of empirical material was done through qualitative interviews with managers, employees and customers of the business case LRF Konsult. Conclusion: Digitalization affects the value creating processes at LRF Konsult to a varying extent. In common, however, it may be noted that digitalization leads to changing work roles, the use of cloud-based digital tools, increased digital communication and dematerialization. Effects of this are increased efficiency, availability, flexibility, more frequent communication and reduced physical meetings. The conclusion concerning the impact of digitalization on customer value is that experiencing customer benefit increases while the customer's sacrifice can temporarily increase but in the long run decreases, according to the value equation, thus increasing the total customer value. The study finds that the management control also is affected by digitalization. Formal control tools have influenced the use of more performance measurements, increased routines and change in organizational structure. For the informal control tools, digitalization impacts in such a way that values are adapted to digitalization and its possibilities, and that the need for motivation and education increases in order to tackle digitalization.

As empresas alocam seus recursos escassos entre dois processos fundamentais: de criação de valor (ex. inovando, produzindo e entregando produtos ao mercado) e de apropriação de valor (ex. extraindo lucros do mercado). Embora ambos os processos sejam pré-requisito para a vantagem competitiva sustentável, a empresa possui considerável liberdade para decidir qual processo será enfatizado. Configura-se um trade-off estratégico que é representado por uma ênfase estratégica, ou seja, a ênfase relativa que a empresa emprega na apropriação de valor em relação à criação de valor. No entanto, poucas pesquisas exploraram o impacto desse trade-off no desempenho financeiro. Quais são os impactos da mudança da ênfase estratégica (criação de valor versus apropriação de valor) no desempenho financeiro das empresas no contexto brasileiro? Uma métrica de ênfase estratégica baseada nos gastos em P&D (criação de valor) e nos gastos de Marketing (apropriação de valor) foi testada e validada no contexto brasileiro. Em seguida, analisou-se o impacto financeiro deste trade-off por meio de cinco indicadores de desempenho (Retorno da Ação, Giro do Ativo, Margem Líquida, q de Tobin e Crescimento de Vendas) por meio de regressões múltiplas. Adicionalmente o trade-off foi investigado segundo três fatores: o ambiente tecnológico, a rentabilidade prévia e a estratégia do passado. A ênfase estratégica foi validada como indicador que mensura o trade-off entre criação de valor (exploration) e apropriação de valor (exploitation) no contexto brasileiro. Quando a empresa enfatiza mais a apropriação de valor relativamente à criação de valor, maior é o Giro do Ativo e o Crescimento das Vendas. Esses resultados podem ser fruto da administração míope de marketing, ou seja, a ênfase excessiva nos resultados de curto prazo por meio da redução dos investimentos em marketing. Isso não minimiza a relevância do processo de criação de valor, mas evidencia a importância dos mecanismos de isolamento na apropriação de parte do valor criado. Duas características da empresa se revelaram como moderadoras da relação entre a ênfase estratégica e o desempenho financeiro: a estratégia passada e a rentabilidade anterior. A estratégia anterior influencia a ênfase estratégica por meio dos retornos marginais decrescentes. As empresas que mudam sua ênfase estratégica anterior, seja criação de valor ou apropriação de valor, tendem a apresentar retornos superiores (maiores Margem Líquida, Giro do Ativo, Crescimento de Vendas e q de Tobin). Também se identificou que a rentabilidade anterior influencia a estratégia atual da empresa. Se a empresa foi lucrativa, a apropriação de valor é mantida para garantir uma Margem Líquida e um q de Tobin maiores. Por outro lado, as empresas com prejuízo se voltam à criação de valor para fomentar novas oportunidades de ganhos. Por fim, apresentam-se as limitações do estudo com a agenda de pesquisas futuras. / Firms allocate their limited resources between two fundamental processes of creating value (i.e., innovating, producing, and delivering products to the market) and appropriating value (i.e., extracting profits in the marketplace). Although both value creation and value appropriation are required for achieving sustained competitive advantage, a firm has significant latitude in deciding the extent to which it emphasizes one process over the other. There is a strategic trade-off represented by the strategic emphasis: the relative emphasis a firm places on value appropriation relative to value creation. However, few researches have explored the financial impact of this trade-off. What impact does strategic emphasis shift (i.e., emphasis on value creation versus value appropriation) have on firm‟s financial performance in the Brazilian context? A strategic emphasis metric based on the R&D spending (value creation) and on marketing spending (value appropriation) was tested and validated in the Brazilian context. Then, the financial impact of this trade-off was analyzed by five performance metrics (Stock Return, Asset Turnover, Net Margin, Tobin‟s Q and Sales Growth) by multiple regressions. In addition, the trade-off was investigated according three factors: technological environment, previous profitability and past strategy. The strategic emphasis was validated as a metric that measures the trade-off among value creation (exploration) and value appropriation (exploitation) in the Brazilian context. When the firm emphasizes more in value appropriation than the value creation, the Asset Turnover and the Sales Growth are higher. These results may occur because of the myopic marketing management, in other words, an overemphasis on the current term financial performance and the use of marketing tools to inflate current profitability measures. This doesn‟t understate the relevance of the value creation process, but rather highlight the importance of the isolating mechanisms in the appropriation of the part of the value created. Two firm‟s characteristics moderate the relation of strategic emphasis and financial performance: the past strategy and the previous profitability. The past strategy affects the strategic emphasis by the diminishing marginal returns. Firms that change their strategic emphasis (value creation or value appropriation), tend to present superior return (higher Net Margin, Asset Turnover, Sales Growth and Tobin‟s Q). Also the previous profitability influences the current firm‟s strategy. If the firm was profitable, the value appropriation is maintained to guarantee higher Net Margin and Tobin‟s Q. On the other hand, the firms with negative profitability turn to value creation to promote new opportunities of gains. Finally, research limitations and future research agenda is presented.

In September 2015, the world leaders gathered to endorse 17 Sustainable Development Goals (SDG), demonstrating a paradigm shift for people and the planet build on shared values, principles, and priorities for a common destiny. In the process of consolidating the Sustainable Development Goals (SDGs) consultations with business representatives raised two issues related to the potential success of the goals. The first issue was to better measure and value true performance of business preconditioned by identifying the most significant impact areas. The second issue was concerned with integration of sustainability into core business strategies. Both issues lead back to the proclaimed paradigm shift built on shared values for a sustainable future as demonstrated by the SDGs and demonstrate challenges with implementation of the SDGs. Although comprehensive frameworks to help business integrate the goals have been developed, the complexity and sheer volume of the various targets and indicators hinder many companies from reporting on their performance and contributions. The textile and apparel industry, while endowed with enormous potential related to development of countries has drawn increased attention to its negative impacts along the value chain. The industry is also one of the first to integrate the SDG into their sustainability reports. However, critics point to the fact that simply linking sustainability activities to the SDGs is not enough and cherry-picking the goals that have the easiest business case will be insufficient. Thus, to address this potential discrepancy between communication and action, the aim of this study has been to investigate the perceived value of SDGs integration in sustainability reporting within the apparel industry. Through a critical discourse analysis, the study has reviewed six sustainability report by two Swedish apparel companies, Lindex and Filippa K, from 2015 to 2017. conceptual framework has been developed according to the SDG compass including two variables; communicated motives for SDG integration and methods to measure and report on goal fulfilment. The findings show that both companies are using the SDGs as a communicative tool to point to the conceptual motives which drives the sustainability work. Discursive strategies to frame the companies’ sustainability methods are made by utilizing the concept of “circularity”. The level of SDG integration differs between the companies. Lindex show discursive developments between 2015 to 2015 reflecting extended responsibility with correspondence between communication and action. While Filippa K does not show the same level of discursive maturity in terms of motive, the methods to address the sustainability issues related to circular fashion has accelerated significantly over the years comparatively to Lindex. The lack of communicated methods to address social issues is however evident. The findings further show that there is a correspondence between level of SDG integration and SDG contribution. This study corroborates with previous research arguing that the business world is more complex than something that can be assessed in a black and white dichotomy of hypocrisy versus sincerity and needs a much more sophisticated approach to the gap between promise and performance and that the SDGs have a transformative potential. It also provides insights on how the application of the SDGs can be seen through a spectrum between weak and strong sustainability depending on the maturity of a company’s sustainability management.

O momento atual de grande competitividade coloca ás empresas o desafio de se adaptarem a essa nova realidade. Uma empresa está constantemente interagindo com meio em que está inserida atendendo sempre ás expectativas de todos os envolvidos como os seus clientes, seus colaboradores, fornecedores, a comunidade a qual pertence, e principalmente aos seus acionistas. Frente á organizações estão profissionais que têm o dever de atender a todas estas expectativas com a busca constante por melhores resultados. No processo de gestão contemporâneo a contabilidade financeira, que tem o objetivo de atender aos princípios fundamentais de contabilidade e aos usuários externos, não atende as necessidades de usuários internos no processo de gestão e tomada de decisão. Contabilidade Gerencial é uma das áreas mais estudadas e visadas porque assume o papel de contribuir com todos os mecanismos possíveis para que os gestores possam conduzir as empresas ao sucesso, amparados por informações ágeis, oportunas e, acima de tudo, confiáveis. A Contabilidade Gerencial tem por principal finalidade ocupar o espaço existente entre a contabilidade financeira, as operações da empresa, e o corpo diretivo, com a incumbência de formatar e garantir um modelo de gestão focado em sistemas de informações, modelo de mensuração e contabilidade por responsabilidade, que proporcione aos gestores a tomada de decisão correta com visão de curto prazo e visão estratégica de longo prazo. A área de Contabilidade Gerencial deve evidenciar os problemas ou soluções de cunho econômico e operacional, deve atender aos gestores no processo de tomada de decisão sobre os mais variados aspectos que movimentam a organização. As contribuições desta área devem ser evolutivas acompanhando e atendendo as novas demandas gerenciais, operacionais e mercadológicas que surgirem. O estudo de caso na HS Transportes evidenciou a contribuição da Contabilidade Gerencial na construção de um novo modelo de gestão, estruturado através da contabilidade divisional, ou contabilidade por responsabilidade, com a implantação de um sistema de informação e modelo de mensuração, atendendo aos gestores no processo de tomada de decisão e incremento de valor para a empresa no aspecto econômico. / The current time of great competitiveness to companies puts the challenge of adapting to this new reality. A company is constantly interacting with the environment in which it operates always meeting the expectations of all involved as their customers, employees, suppliers, the community to which it belongs, and especially to its shareholders. Opposite the organizations are professionals who have a duty to meet all these expectations with the constant search for better results. In the contemporary financial accounting process management, which aims to meet the fundamental principles of accounting and external users, does not meet the needs of internal users in the management process and decision making. The management Accounting is one of the most studied and targeted areas because it assumes the role of contributing to all possible mechanisms that managers can drive businesses to success, backed by responsive, timely and above all, reliable information. Management Accounting has the main purpose to occupy the space between the financial accounting, business operations, and the governing body with the task of formatting and ensure management model focused on information systems, measurement and accounting model for responsibility, that will provide managers making the right decision with short term vision and strategic long-term vision. The area of Management Accounting should highlight the problems or solutions of economic and operational nature, must meet the managers in decision-making on various aspects that move the organization process. The coverage area of management accounting is increasing over the years. Therefore, the contributions of this area should be watching and listening for evolutionary new management, operational and market demands as they arise. The case study in HS Transportation showed the contribution of Managerial Accounting in the construction of a new management model, structured through the divisional accounting, or accounting for accountability, with the implementation of an information system and measurement model, given the managers in process of decision making and increase value for the company in the economic aspect.

The dissertation is an attempt to culturologically view the development of cultural policy in the context of the knowledge society and the related socio-economic processes of the knowledge and creative economy that are part of the new economy. The new economy is a term that encompasses specific types of economies whose common denominator is a combination of a new form of organization and decision-making processes of economic subjects with links to technological and non-technological innovation as well as the development of human resources. The aim of the thesis is to analyze the development of cultural and creative industries concepts and their application to cultural policy and other related public policies. At the same time, the aim of this work is a case study on the current situation in the development of the concepts of cultural and creative industries in relation to the analyzed concepts and their reflection in public policies in Slovakia.

Advanced information and communication technologies, social media, Internet, etc. have tremendously impact on flourishing Internet based Startup around the world. Although some Internet Startups e.g. Facebook, Google, Uber, Airbnb, and Amazon are very successful, but most of the startups fail in their early stage of journey. Previous research findings show that inadequate funding, fierce competition, lack of appropriate strategies and business model, etc. are main reasons for failure of startup firms. Researchers suggest that adequate fund and proper digital business strategies can significantly support these Startups to survive and grow. Digital technologies, which include hardware, software, applications, and interactive communication technologies can significantly enhance and increase capabilities of startups through creating values and competitive advantages. Although, now days digital capabilities in large organization is getting more importance to many researchers, however a few researchers are focusing on investigating the impact of digital capabilities of Internet based startups. The study is conducted to examine how digital technologies create values for Internet based Startups Consultancy. Besides, the study investigates  the digital capabilities of and how digital technologies enhance and increase the capability of Internet based Startups Consultancy firms. Five Internet based startup consultancy firms have been investigated. Case based qualitative research methodology has been followed. As research method semi-structured and informal interviews, and observation with the companies have been conducted. The study finds that Internet based digital technologies profoundly facilitate startup companies. From businesss creation to service delivery,  digital technologies have enormously increase  digital capabilities of internet startup firms. In addition to academic researchers, the outcome of the research will be particularly important for existing startups firms and future entrepreneurs who has plan to establish new startup.

Submitted by Douglas Ken Nagai null (nagaikd@gmail.com) on 2016-07-06T14:47:47Z No. of bitstreams: 1 DouglasNagai_PGAD_TUPA_2016.pdf: 2021921 bytes, checksum: a3dddd71cd26beb8f0ada1f8c9e75061 (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-07-11T13:49:22Z (GMT) No. of bitstreams: 1 nagai_dk_me_tupa.pdf: 2021921 bytes, checksum: a3dddd71cd26beb8f0ada1f8c9e75061 (MD5) / Made available in DSpace on 2016-07-11T13:49:22Z (GMT). No. of bitstreams: 1 nagai_dk_me_tupa.pdf: 2021921 bytes, checksum: a3dddd71cd26beb8f0ada1f8c9e75061 (MD5) Previous issue date: 2016-03-08 / Pró-Reitoria de Pós-Graduação (PROPG UNESP) / Em meio ao ambiente de mudanças na agricultura, no qual a abordagem produtivista e baseada em custos sofre alterações, novas visões são concebidas para determinar a competitividade e valor dos produtos agropecuários. Essas novas visões trazem valores ligados às esferas social, ambiental, gerencial e ao uso do conhecimento que propiciam um ambiente favorável ao surgimento das inovações. Tais inovações podem ainda ser impulsionadas por estratégias de negócios, como as certificações e registros, mais precisamente, as Denominações de Origem (DO -uma forma de Indicação Geográfica). Assim, este trabalho objetivou analisar o processo de inovações (tecnológica e social) para a criação de valor em denominação de origem em cafés no Brasil, especificamente, na região do Cerrado Mineiro, comparativamente à produção sem selo de origem. De modo específico, pretendeu-se identificar: a) os tipos de melhorias tecnológicas de produto, processo de produção e gerenciais realizadas pelos produtores rurais que comercializam com o registro de DO, em relação aos usuários que mantiveram a produção de café sem selo de origem; b) as fontes de informação utilizadas nesse processo, em termos de atores e redes de informação; c) os impactos ocorridos na dimensão social dos produtores rurais (fatores de condição e relação social), podendo-se avaliar se estão relacionadas às inovações sociais. Para tal, foi utilizado o estudo de múltiplos casos, no qual foi aplicada uma entrevista semiestruturada junto aos produtores que comercializam com selo de origem e aqueles que não comercializam com selo de origem, da região do Cerrado Mineiro. Os resultados demonstraram que as unidades que utilizam a DO apresentaram um ritmo mais intenso de adoções tecnológicas em relação às unidades que não comercializam com o selo de origem. No que tange ao uso das fontes de informação, apesar de alguns produtores com DO ocuparem um papel central no uso e busca de informações, existem unidades produtoras sem o selo de origem que obtiveram maior frequência de uso de fonte de informação em relação a produtores com o selo de origem, apesar do ritmo menos intenso de adoção de inovações. No que tange aos impactos na dimensão social, as melhorias analisadas ocorreram como consequência da obtenção da DO pela região, e não anteriormente à obtenção como um processo planejado. As melhorias identificadas na análise das necessidades humanas mostraram que os fatores ligados ao relacionamento com clientes, estima e autorealização foram predominantes em relação aos fatores fisiológicos e de segurança. A pesquisa mostrou que os produtores que comercializam sua produção com a DO possuem de fato um maior nível de adoção de inovações tecnológicas comparativamente a produções que não comercializam com o selo de origem. Na esfera social, foram identificadas melhorias decorrentes da DO para os dois estratos de produtores, como a criação da cafeteria Dulcerrado e o aumento no recebimento das visitas às propriedades rurais. / Amid the environment changes in agriculture, in which the production-based approach and costs undergoes changes, new visions are designed to determine the competitiveness and value of agricultural products. These new insights bring values related to social, environmental, management and use of knowledge that provide a favorable environment for the emergence of innovations. These innovations can still be driven by business strategies, such as certifications and registrations, more precisely, the Protected designation of origin (form of Geographical Indication). Thus, this study aimed to analyze the process of innovation (technological and social) for creating value by protected designation of origin in Brazilian coffee production, specifically in the Cerrado Mineiro region, compared to production without origin label. Specifically, it aims to identify: a) the types of technological improvements of product, production process and management carried out by farmers who using PDO registration, compared to users who kept the coffee production without origin label ; b) the sources of information used in this process, in terms of actors and networks; c) the impacts occurring in the social dimension of rural producers (condition factors and social relationships), being able to assess whether they are related to social innovations. To this end, the study of multiple cases was used, and some semistructured interviews were applied with producers who trade with origin label and those who do not trade with origin label, in the Cerrado Mineiro region. The results showed that the producers using the PDO had a more intense pace of technological adoptions compared to the farmers that do not trade with origin label. Regarding the use of information sources, although some producers with PDO occupy a central role in the use and information search, there are production units without the origin label that had higher frequency of source of information use in relation to producers with origin label, despite the slower rate of adoption of innovations. With regard to the impacts on the social dimension, it was analyzed that the improvements occurred as a consequence of securing PDO in the region, and not prior to obtaining as a planned process. The improvements identified in the analysis of human needs showed that factors related to the relationship with customers, esteem and selfrealization were predominant in relation to physiological and safety factors. Research has shown that producers who market their production with the PDO in fact have a higher level of adoption of technological innovations compared to productions that do not trade with origin label. In the social sphere, improvements have been identified arising from the PDO for the two strata of producers, such as the creation of Dulcerrado cafeteria and the increase in the receipt of visits to farms. / PROPG UNESP: 806138/2014

Orientador: Giuliana Aparecida Santini Pigatto / Coorientador: Ana Elisa Bressan Smith Lourenzani / Coorientador: Nelson Russo de Moraes / Banca: Timoteo Ramos Queiroz / Banca: Sandra Mara Schiavi Bankuti / Resumo: Em meio ao ambiente de mudanças na agricultura, no qual a abordagem produtivista e baseada em custos sofre alterações, novas visões são concebidas para determinar a competitividade e valor dos produtos agropecuários. Essas novas visões trazem valores ligados às esferas social, ambiental, gerencial e ao uso do conhecimento que propiciam um ambiente favorável ao surgimento das inovações. Tais inovações podem ainda ser impulsionadas por estratégias de negócios, como as certificações e registros, mais precisamente, as Denominações de Origem (DO -uma forma de Indicação Geográfica). Assim, este trabalho objetivou analisar o processo de inovações (tecnológica e social) para a criação de valor em denominação de origem em cafés no Brasil, especificamente, na região do Cerrado Mineiro, comparativamente à produção sem selo de origem. De modo específico, pretendeu-se identificar: a) os tipos de melhorias tecnológicas de produto, processo de produção e gerenciais realizadas pelos produtores rurais que comercializam com o registro de DO, em relação aos usuários que mantiveram a produção de café sem selo de origem; b) as fontes de informação utilizadas nesse processo, em termos de atores e redes de informação; c) os impactos ocorridos na dimensão social dos produtores rurais (fatores de condição e relação social), podendo-se avaliar se estão relacionadas às inovações sociais. Para tal, foi utilizado o estudo de múltiplos casos, no qual foi aplicada uma entrevista semiestruturada junto aos p... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Amid the environment changes in agriculture, in which the production-based approach and costs undergoes changes, new visions are designed to determine the competitiveness and value of agricultural products. These new insights bring values related to social, environmental, management and use of knowledge that provide a favorable environment for the emergence of innovations. These innovations can still be driven by business strategies, such as certifications and registrations, more precisely, the Protected designation of origin (form of Geographical Indication). Thus, this study aimed to analyze the process of innovation (technological and social) for creating value by protected designation of origin in Brazilian coffee production, specifically in the Cerrado Mineiro region, compared to production without origin label. Specifically, it aims to identify: a) the types of technological improvements of product, production process and management carried out by farmers who using PDO registration, compared to users who kept the coffee production without origin label ; b) the sources of information used in this process, in terms of actors and networks; c) the impacts occurring in the social dimension of rural producers (condition factors and social relationships), being able to assess whether they are related to social innovations. To this end, the study of multiple cases was used, and some semistructured interviews were applied with producers who trade with origin label and those who ... (Complete abstract click electronic access below) / Mestre