As cooperativas são responsáveis por promoverem estímulos ao desenvolvimento local. Tendo em vista que as cooperativas visam satisfazer as necessidades econômicas e sociais de seus cooperados, essas entidades apresentam dupla natureza, econômica e social. Já existem estudos que analisam a necessidade de alteração no tratamento contábil das sociedades cooperativas tendo em vista a sua dupla natureza, objetivando poder demonstrar o efetivo impacto econômico e social causado pelas cooperativas. Nesse contexto, este trabalho busca demonstrar como impacto econômico e social das cooperativas agropecuárias pode ser evidenciado por meio da Demonstração do Valor Adicionado (DVA). Para atender esse objetivo da pesquisa, realizou-se a construção do modelo de Demonstração do Valor Adicionado e, em seguida, realizou-se uma pesquisa empírica por meio de um estudo de caso. Por fim, também realizou-se uma pesquisa com dados de 72 cooperativas do estado do Rio Grande do Sul, analisando as informações geradas sobre o valor adicionado. As principais alterações sugeridas no modelo vigente de DVA foram à separação do ato cooperado e não cooperado nas informações sobre receita e insumos adquiridos, permitindo que informações sobre o valor adicionado por cada ato seja gerada, a evidenciação da informação do diferencial de preço pago ao insumo adquirido do cooperado, inclusão dos itens referentes a remuneração da diretoria e assistência educacional aos empregados, inserção da informação sobre multas e infrações cometidas pela cooperativa, inclusão do grupo de contribuições socioeconômicas e dos itens de assistência técnica e educacional fornecidas aos cooperados. A realização do estudo de caso atestou a possibilidade de elaboração da DVA proposta para cooperativas agropecuárias com base nas informações contábeis disponíveis. Ademais, por meio das informações geradas, é possível demonstrar que as cooperativas agropecuárias produzem impacto econômico e social na região onde estão inseridas. / Cooperatives are responsible for stimulating local development. Given that cooperatives are intended to meet economic and social needs of their members, these entities have dual nature, economic and social. There are already studies analyzing the need for change in the accounting treatment of cooperative societies with a view to their dual nature making feasible the demonstration of effective economic and social impacts caused by cooperatives. Within this context, this paper aims to demonstrate how economic and social impacts of agricultural cooperatives may be evidenced through the Statement of Added Value (SAV). To accomplish the objective of the research, a model of Statement Added Value was made and then an empirical research was done through a case study. Finally, a survey of data from 72 cooperatives in the state of Rio Grande do Sul was carried out analyzing the information generated concerning added value. The main changes suggested in the SAV current model were the separation of the cooperative act and non-cooperative act regarding information based on revenues and inputs, allowing information on the added value by each act to be generated, disclosure about information of price differential paid to input purchased from the member of cooperative, besides inclusion of items concerning the remuneration of directors and employees\" educational assistance, insertion of information on fines and offenses committed by the cooperative, inclusion of socio-economic contributions made by the cooperative associates and technical and educational assistance items provided for members. The completion of the case study attested to the possibility of preparing the SAV proposal for agricultural cooperatives based on available financial information. Moreover, through the generated information, it is possible to demonstrate that agricultural cooperatives produce economic and social impacts on the region where they operate.

Num ambiente competitivo, no qual a maioria das empresas atua, torna-se essencial o uso de instrumentos de administração que deem suporte para que elas se mantenham competitivas. Um desses instrumentos, a administração estratégica, é cada vez mais difundido, seja nas organizações ou nas escolas de administração. O acirramento da concorrência tem levado as organizações a preocuparem-se, não somente com a estratégia corporativa, mas também com o marketing. Assim, o marketing estratégico tem se tornado cada vez mais um instrumento fundamental para a sobrevivência das empresas. Nesse contexto, esta tese teve por objetivo verificar se alinhamento entre a administração estratégica e o marketing estratégico é condição determinante para conquista de vantagem competitiva que assegure crescimento e rentabilidade. Para que o objetivo fosse alcançado foi realizada uma revisão sobre a teoria da estratégia empresarial e do marketing estratégico. Após o final da revisão da literatura foi realizado um estudo de caso na Mapfre Seguros, a maior empresa do seu setor, onde se procurou verificar a existência ou não do alinhamento pesquisado e como essa empresa utiliza esses instrumentos para obter a posição diferenciada que ela ocupa no mercado. / In a competitive environment, in which most of the companies act, turns out essential to use administration tools that support their competitiveness. One of these tools, strategic management, is increasingly used either in organizations or in the academy. Increased competition has led organizations to not only be concerned about the corporate strategy, but also about marketing. Thus, the strategic marketing has become an increasingly essential tool for the survival of businesses. In this context, this thesis aimed to verify if alignment between strategic management and strategic marketing is a determining condition for achieving competitive advantage that will ensure growth and profitability. In order to accomplish that objective, it was held a review on the theory of business strategy and strategic marketing. At the end of the literature review it was conducted a case study in Mapfre Seguros, the largest company in its industry, and sought whether or not the alignment studied exists and how this company uses these instruments to position its differentiation in the market.

Tian Vane Ing. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2002. / Includes bibliographical references (leaves 71-74). / Abstracts in English and Chinese. / Abstract --- p.ii / 摘要 --- p.iii / Acknowledgements --- p.iv / Chapter Chapter 1 --- Introduction and Overview --- p.1 / Chapter Chapter 2 --- Literature Review --- p.4 / Chapter 2.1 --- Shareholder Value and Corporate Governance --- p.4 / Chapter 2.2 --- Measures of Value --- p.7 / Chapter Chapter 3 --- Data and Methodology --- p.12 / Chapter 3.1 --- Data --- p.12 / Chapter 3.2 --- Economic Value Added (EVA) --- p.12 / Chapter 3.2.1 --- Net Operating Profit After Taxes (NOPAT) --- p.14 / Chapter 3.2.2 --- Invested Capital (INCAP) --- p.16 / Chapter 3.2.3 --- Cost of Capital --- p.17 / Chapter 3.2 --- Hypothesis of Interest --- p.18 / Chapter Chapter 4 --- Empirical Results --- p.23 / Chapter 4.1 --- The Cost of Capital --- p.23 / Chapter 4.2 --- Economic Value Added (EVA) in China and Hong Kong --- p.25 / Chapter 4.2.1 --- Analysis of the EVA: Overall --- p.25 / Chapter 4.2.2 --- Analysis of the EVA: Industry --- p.28 / Chapter 4.2.3 --- Discussions --- p.31 / Chapter 4.3 --- Testing of the Hypothesis --- p.36 / Chapter 4.3.1 --- EBEI and CFO in China and Hong Kong --- p.37 / Chapter 4.3.2 --- Regression on Market Value --- p.41 / Chapter 4.3.3 --- Discussions --- p.43 / Chapter Chapter 5 --- Summary and Concluding Remarks --- p.68 / Bibliography --- p.71

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.

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-08-27T00:03:32Z No. of bitstreams: 1 EduardoWink.pdf: 1299490 bytes, checksum: 60333eeab1348508010e43c1e0a30a00 (MD5) / Made available in DSpace on 2015-08-27T00:03:32Z (GMT). No. of bitstreams: 1 EduardoWink.pdf: 1299490 bytes, checksum: 60333eeab1348508010e43c1e0a30a00 (MD5) Previous issue date: 2014-02-27 / Nenhuma / O objetivo desta dissertação foi analisar a geração e distribuição do valor adicionado produzido por entidades brasileiras, no período de 2008 a 2012, aos grupos envolvidos na sua criação: Capital, somados os de Terceiros e os Próprios, e Trabalho, por meio da Demonstração do Valor Adicionado (DVA). Para tanto, selecionaram-se cinquenta companhias de dezessete setores, presentes no ranking da revista Exame Melhores e Maiores, edição 2012. A investigação utilizou-se de métodos presentes na abordagem quantitativa e qualitativa de pesquisa objetivando explorar e responder a pergunta: Como tem se comportado a geração e distribuição de valor adicionado ao capital, de terceiros e próprios, e ao trabalho, no período de 2008 a 2012, em entidades brasileiras abertas? O nível de geração de valor adicionado das entidades analisadas oscilou verificando-se grande amplitude entre o que mais transformou – o setor de Serviços com média de 73% da receita transformada em valor adicionado – e o que menos agregou – o setor de Química e Petroquímica com 13% – resultando na diferença de 60% entre os dois setores. No que se refere ao número de funcionários da amostra, as companhias empregaram anualmente 1.187.337 pessoas em média, crescendo 32% no decorrer do período, o que pode explicar a crescente participação dos trabalhadores no valor adicionado gerado. Essas pessoas participaram da geração de riqueza, em termos monetários de R$428 bilhões ao ano ou, valor adicionado per capita médio de mais de R$360 mil. As companhias da amostra direcionaram mais valor adicionado aos capitais, no entanto, a parcela destinada aos trabalhadores cresceu mais e de forma estável, reduzindo-se historicamente a diferença. Das 50 entidades analisadas, 32 destinaram mais valor adicionado aos capitais, e 18 aos trabalhadores. Entre os 17 setores, apenas 4 destinaram mais aos funcionários. Mediante os achados desta pesquisa, é possível concluir que a DVA apresenta-se como um adequado instrumento para análise e comparação da geração e da distribuição do valor adicionado entre os agentes de trabalho e de capital. / The aim of this thesis is to analyze the generation and distribution of added value produced by Brazilian entities from 2008 to 2012, to the groups involved in its creation: Capital, including third-party capital and the entities’ own one; and Work, shown in the Value Added Statement (VAS). Fifty companies, from seventeen different sectors, present in the Exame Melhores e Maiores magazine, 2012 edition, were selected for this purpose. The researched applied both quantitative and qualitative methodology in order to approach and answer the question: How have the generation and distribution of added value to capital (including third-party and own), and to work behaved, between 2008 and 2012, in Brazilian open capital entities? The level of added value generation in the analyzed entities has oscillated, showing the biggest variation in the Service sector, with an average of 73% of revenue turned into added value – and the smallest variation in the Chemical and Petrochemical sector with 13%, resulting in a difference of 60% between the two sectors. Regarding workforce, these companies employ an average of 1.187.337 people yearly, with an increase of 32% in the period. That explains the growing participation of employees in the added value generated. Those people are part of wealth generation, translated into R$428 billion a year, meaning an average added value of R$360 thousand per capita. The companies in the sample have channelized more added value to capital, however the share destined to workers have risen in a more steadily way, reducing the historical difference. 32 from the 50 analyzed entities have addressed more added value to capital, whereas 18 of them, to workers. Among the 17 sectors, only 4 have given more to their employees. With the findings from this research it is possible to conclude that VAS is a suitable instrument for analyzing and comparing the distribution of added value between working agents and the capital.

A produção de leite é uma das principais atividades geradoras de renda em regiões onde a agricultura familiar ocupa grande parte dos estabelecimentos familiares, como é o caso do município de Rolador-RS. Todavia, o universo de agricultores que produzem leite apresenta certa heterogeneidade e, por conta disso, configura-se diferentes sistemas de produção de leite. Essa diversidade de sistemas de produção de leite influencia de forma diferente a sociedade na qual estão inseridos. Assim, o objetivo desta dissertação é realizar uma análise da agricultura de Rolador com foco na autonomia e na transferência de valor agregado dos sistemas de produção de leite. Para isso, utilizou-se da Teoria dos Sistemas Agrários como base teórica e metodológica. Como resultados, foram identificados dois sistemas de produção de leite com diferenças significativas entre si (Familiar Leite Mecanização Completa – FLMC – e Familiar Leite Mecanização Incompleta – FLMI). O primeiro é caracterizado por uma produção mais intensiva e especializada, enquanto o segundo possui características que o aproximam de uma produção mais extensiva. Além das diferenças técnicas, observou-se o que o FLMI é consideravelmente mais autônomo do que o FLMC, visto que utiliza mais sua própria base de recursos e está menos relacionado com o mercado do insumos e agentes externos. Além disso, tem ocorrido um intenso processo de concentração produtiva, que se traduz no incentivo, por parte das empresas, à sistemas de produção similares ao FLMC. De acordo com os dados deste trabalho, uma política com estas orientações é incoerente com uma noção de desenvolvimento rural baseada num processo equitativo e inclusivo. / The milk production is one of the main income generating activities in regions where family farming occupies a large part of family establishments, such as the case Rolador-RS municipality. However, the universe of theses farmers show some heterogeneity, and in reason of that, there are different configurations of milk production systems. This diversity of milk production system influences differently the community where are inserted. Therefore, the aim of this Master Thesis is conduct an analysis of Rolador agriculture focusing on autonomy and value transfer of milk production systems. For that, the methodology and theory used as study basis was the Theory of Agrarian Systems. As results, two milk production systems have identified with significant differences between each other (Family Milk Full Mechanization - FMFM - and Family Milk Incomplete Mechanization - FMIM). The first one characterizes per intense and specialized production, while the second has extensive production as a characteristic. In addition, to the technical differences, it has observed that the FMIM is considerably more autonomous than the FMFM, since this one uses more of its own resource base and is less related to the market of external inputs and agents. Moreover, there has been an intense process of productive concentration, which displays into the incentive by companies to production systems similar to FMFM. According to the data of this study, a policy with these guidelines is inconsistent with a notion of rural development based on an equitable and inclusive process.

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.

Competition is keen in the fashion industry of today. Homogenous products and prices aredriving competition and most firms are struggling hard to attract customers. Brands havebecome one of the most important assets for success and are often critical for the choices of theconsumers. A strong brand is often considered as a substantial value in the eyes of the consumerand gives the individual firm a competitive advantage in the marketplace. To build a strongbrand it takes that the brand identity not is in conflict with the brand image of a firm or a product.Sometimes one of these conflicts exit and sometimes the firms are not even aware of it.In this thesis we study how two firms, Lindex and Prada, perceive their own image and then wecompare how the images of the firms are perceived by the customers. We have also tried toexplain why such discrepancies take place.The thesis is based on secondary data such as articles and books about the subject and primarydata in the form of carried out interviews with people representing the fashion firms Prada andLindex. We also interviewed twelve women in the age of 25 to 35. Our choice of people tointerview was guided by our ambition to understand similarities, differences and problems inthe communication between the two firms and their customer.We have applied a hermenephtic research perspective which means that we as scientist arefairly free in our interpretations of the phenomenons that we study. This suited us well in ourambition to try to understand how firms work to make their perception of their own brand notdiffer from the perception of their own brand in the eyes of their customers.The thesis was based on a deductive research approach and existing theories in the field ofbrand identity and brand image. The theory frame of references being used is to some extentalso based on a model concerning expected and perceived quality both from a customer and asupplier perspective, developed by professor C. Grönroos. A model that we modified a little bitto make it fit the purpose of our study.The result of our study clearly indicate that brand identity and the brand image of Prada aremuch more homogeneous compared to the brand identity and the brand image of Lindex. Theresult is reflecting that Prada is much more successful and consequent in its marketcommunication. We also reached the conclusion that Lindex must be more realistic and specificin its market communication and not create customer expectations that it can not live up to withits current product portfolio. We think Lindex this way creates dissatisfied and non loyalcustomers. The situation for Lindex has been a little further complicated by the fact that thefirm is going through a reposition process by its new owner since a couple of years ago. / <p>Program: Textil produktutveckling med entreprenörs- och affärsinriktning</p><p>Uppsatsnivå: C</p>

The Branding Solution &amp; Designing Industry has been seemingly proliferating with the growth inthe Apparel and fashion industry, predominantly. With economic development there has been anincrease in the private consumption and growth in GDP; as the demand from the fashion andready-to-wear industry has increased significantly.Both the global and European markets for branding and design are growing. Brands owners areincreasing their investments in measures intended to contribute to strengthening their brands, inwhich labels, packaging and accessories are important elements.Nilörngruppen is a company in this industry offering complete solutions in branding, design,product development and logistics on a global basis with a clear focus on offering customeruniquesolutions that create added value.To compete for the big branding and design jobs and increase the company business volume it isnecessary to be close to the customers. Developments necessitate Nilörngruppen being present inthe countries where its customers have increased its manufacturing base. This caters the need tomake an entry into new markets through a network of strategic partners. This has motivatedNilörngruppen to establish its part-owned subsidiary as Nilörn India with its own sales andlogistics base.This portrays the need of Nilörngruppen to develop its market through continued optimization ofits business structure and improve return on investments in India. The aim of this thesis report is tomake a Business Strategy development for Nilörn India for its expected market expansion in theIndian market. / <p>Program: Magisterutbildning i Applied Textile Management</p><p>Uppsatsnivå: D</p>

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