Made available in DSpace on 2010-04-20T20:51:39Z (GMT). No. of bitstreams: 3 166828.pdf.jpg: 17567 bytes, checksum: 7f485b2b4a237445785df07a12d78eb2 (MD5) 166828.pdf: 2474499 bytes, checksum: 8999bcfc7299e8dac91739086d479cac (MD5) 166828.pdf.txt: 623182 bytes, checksum: 75056435703cc0e613ed5c6febfcd68e (MD5) Previous issue date: 2007-02-23T00:00:00Z / Nesta dissertação é apresentado o atual estágio da Indústria de Entretenimento Móvel no Brasil, com base numa análise do setor de telefonia celular e da sua interação com a indústria do entretenimento. Para isso, discutem-se as principais características e dificuldades encontradas, por esses dois setores, na tentativa de implementação e gerenciamento de um modelo de negócios adequado à Indústria de Entretenimento Móvel. Realizou-se uma pesquisa exploratória, qualitativa, na qual foram efetuadas entrevistas com representantes da telefonia móvel e fornecedores de conteúdo de entretenimento no Brasil. Também foram analisados documentos secundários, tais como dados dos dois setores investigados disponíveis em websites e reportagens em revistas de negócios. Observou-se que, devido a uma relativa saturação do mercado de voz, o setor de telefonia celular, no Brasil, vem tentando ampliar suas receitas, direcionando-se para produtos da indústria do entretenimento. Essa junção vem resultando em um tipo novo de indústria. O avanço tecnológico foi determinante para essa interação através da evolução dos telefones celulares, que incorporaram novos recursos multimídia transformando-se numa nova mídia, com o surgimento do protocolo de Internet (TCP/IP). Com a tecnologia disponível, as duas indústrias começaram a ter interesses recíprocos: a indústria de telefonia móvel buscando oferecer novos serviços a seus usuários, visando o aumento do ARPU (Average Revenue per User); e a indústria de entretenimento buscando uma nova mídia para vender seus produtos, principalmente jogos, músicas e vídeos digitais. Entretanto, essas indústrias se posicionaram em bases diferentes, apesar de serem indústrias de serviços: a indústria de telefonia móvel, no Brasil, tem sua base na venda de mercadorias comoditizadas, tanto com minutos de voz quanto pela troca de dados; já a indústria do entretenimento tem o valor imaterial e intangível muito forte na composição do preço de troca de seus produtos. As diferentes formas de fazer negócios dessas duas indústrias têm gerado dificuldades na solidificação do que se convencionou chamar, no ambiente mercadológico, por “modelo de negócios”. 9 O desenvolvimento de modelos de negócios que responda às necessidades das duas indústrias é, segundo os entrevistados, o principal obstáculo para o aproveitamento do potencial da Indústria de Entretenimento Móvel. Essas diferenças constituem-se no principal argumento, deste autor para considerar a Indústria de Entretenimento Móvel separada de suas indústrias formadoras, criando uma 'nova indústria'. / In this dissertation it’s presented the current stage of the Mobile Entertainment Industry in Brazil, based on an analysis of Mobile Phone Industry and its interaction with Entertainment Industry. Thereto, it’s discussed main characteristics and difficulties found, by these two industries, trying to implement and manage a feasible business model for MEI. It’s been carried out an exploratory qualitative research when Brazilian mobile phone and entertainment content providers representatives were interviewed. Secondary documents were also analyzed – as data for the two investigated industries available in websites and business magazines articles. It was observed that, due to relative voice market saturation, the Mobile Phone Industry, in Brazil, is trying to increase its revenue, focusing on Entertainment Industry products. This merge is resulting in a new type of industry. Technology development was crucial for this interaction with technology evolution of mobile phones, incorporating multimedia features, turning itself into a new media, with the emergence of the Internet Protocol (TCP/IP). With the available technology, the two industries began to show mutual interest: the Mobile Phone Industry searching for new services to its users, looking for ARPU (Average Revenue per User) enhancements; and Entertainment Industry in quest of a new media to sell its products, specially games, digital music and videos. However, these two industries has positioned themselves into different bases, despite of been service industries: Mobile Phone Industry in Brazil, has based its revenue in the merchandise of commodities, as voice minutes or data exchange; yet, the Entertainment Industry has immaterial and intangible value strongly influencing the price of their products. However, different ways of doing business of these two industries are causing difficulties in the solidification of what is uselly called, in the business environment, “business model”. The development of business models that respond to the needs of the two forming industries are, according to the interviews, the main obstacle for the full potential employment of the Mobile Entertainment Industry. These differences comprise the main argument, of this author, to consider Mobile Entertainment Industry separated from its constitutive industries, generating it a ‘new industry’.

Grounded in an evolutionary approach to environmental sustainability, this thesis adds an understanding of the dynamics of the greening of the economy, particularly highlighting the neglected demand side aspect of the greening of markets. Since the emergence of green food markets in the 1980s and 1990s, this study investigates the role of retail groups in the development of the green food market in Denmark and Brazil. Accordingly, it investigates the rate and the direction of the greening of this process in those markets as well as the convergence and the impact of retailers\' strategizing in the grocery sector. Using the dynamic capabilities framework, it examines why, how and when the strategizing, performance and competitiveness of grocery retail groups co-evolved with the development of the Danish and Brazilian green food markets. This thesis contributes innovatively to the literature on at least three more aspects. Firstly, it advances the existing literature in adding combined qualitative and quantitative longitudinal firm-level data, which is analysed over time through a proposed set of macro (market-level), meso (sectoral-level), and micro (firm-level) dimensions\' indicators of green market analysis. Secondly, it provides the perspectives of the interviewed retail groups and market support stakeholders operating in the Danish and Brazilian green food markets. Thirdly, it provides an estimate of the green food sales in the Brazilian retail sector. Even though this thesis concludes that major retail groups in Denmark and Brazil were not the pioneers in the green food market, their collaboration with specialized organic food producers and market support stakeholders were rather central in making the green food market a viable business case. These retail groups were key players in the evolution of the green food market as they have played a vital role in scaling up the Danish and Brazilian green food markets to higher turnover levels. Furthermore, these retailers sensed the market potential for the green foods in the 1980s and 1990s, and particularly in the 2000s and onwards, and through strategizing have been able to size and transform the green food market in Brazil and Denmark. These retailers\' strategizing and related capabilities building have been key to the innovative changes in their business models, which have become markedly greener in this period due to their role in the development of the Danish and Brazilian green food markets. Finally, as Denmark is at a higher level of green food turnover than Brazil, it suggests a more mature stage of its green economy. / Seguindo uma abordagem evolucionária para sustentabilidade ambiental, esta tese agrega uma compreensão das dinâmicas de esverdeamento da economia, particularmente destacando o aspecto negligenciado da demanda no esverdeamento dos mercados. Desde o surgimento dos mercados de alimentos verdes nas décadas de 1980 and 1990, este estudo investiga o papel dos principais grupos varejistas no desenvolvimento do mercado de alimentos verdes na Dinamarca e no Brasil. Dessa maneira, a taxa e a direção do processo de esverdeamento nesses mercados são investigados, bem como a convergência e o impacto da estratégia dos varejistas no setor supermercadista. Usando o quadro de análise das capacidades dinâmicas, esta tese investiga o por que, como e quando as estratégias, performance e competitividade dos grupos de varejo co-evoluíram com o desenvolvimento dos mercados de alimentos verdes dinamarquês e brasileiro. Ainda, este estudo contribui de forma inovadora em pelo menos mais três aspectos. Em primeiro lugar, avança-se a literatura existente complementando-a com dados longitudinais qualitativos e quantitativos ao nível da empresa, que são analisados ao longo do tempo através da proposição de um conjunto de indicadores das dimensões macro (nível de mercado), meso (nível setorial) e micro (nível da empresa) para análise do mercado verde. Em segundo lugar, prove-se as perspectivas dos varejistas e stakeholders de suporte do mercado entrevistados, que atuam nos mercados de alimentos verdes dinamarquês e brasileiro. Em terceiro lugar, estima-se o volume de vendas dos alimentos verdes do setor varejista brasileiro. Embora esta tese conclua que os principais grupos varejistas na Dinamarca e no Brasil não foram os pioneiros do mercado de alimentos verdes, estes em colabolação com produtores especializados em alimentos orgânicos e stakeholders de suporte do mercado foram centrais para tornar o mercado de alimentos verdes um caso de negócios viável. Tais grupos de varejo tiveram um papel decisivo no aumento da escala do volume de negócios dos mercados de alimentos verdes dinamarquês e brasileiro. Ademais, esses varejistas sentiram o potencial do mercado de produtos alimentares verdes já nas décadas de 1980 e 1990, e particularmente da década de 2000 em diante; e conseguiram através de estratégias específicas dimensionar e transformar o mercado de alimentos verdes na Dinamarca e no Brasil. A elaboração de estratégias e a construção de capacidades específicas desses varejistas foram fundamentais para as mudanças inovadoras em seus modelos de negócios, que se tornaram claramente mais verdes neste período devido ao papel deles no desenvolvimento dos mercados de alimentos verdes dinamarquês e brasileiro. Finalmente, como a Dinamarca está em um nível mais alto do que o Brasil no consumo de alimentos verdes, isto sugere um estágio mais maduro da economia verde dinamarquesa.

Submitted by Andre Luis Nogueira (andrenogueira2015@gmail.com) on 2018-07-17T13:23:54Z No. of bitstreams: 1 TA - Andre Luis Nogueira_V16.pdf: 1058871 bytes, checksum: 97e762de615e8500cc28967c0758fbb5 (MD5) / Approved for entry into archive by Simone de Andrade Lopes Pires (simone.lopes@fgv.br) on 2018-07-17T15:36:37Z (GMT) No. of bitstreams: 1 TA - Andre Luis Nogueira_V16.pdf: 1058871 bytes, checksum: 97e762de615e8500cc28967c0758fbb5 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-07-17T16:56:17Z (GMT) No. of bitstreams: 1 TA - Andre Luis Nogueira_V16.pdf: 1058871 bytes, checksum: 97e762de615e8500cc28967c0758fbb5 (MD5) / Made available in DSpace on 2018-07-17T16:56:17Z (GMT). No. of bitstreams: 1 TA - Andre Luis Nogueira_V16.pdf: 1058871 bytes, checksum: 97e762de615e8500cc28967c0758fbb5 (MD5) Previous issue date: 2018-06-18 / Esse Trabalho Aplicado consistiu na apresentação de um trabalho de intervenção em uma organização, mediante o desenvolvimento de um plano de negócios para a expansão do Espaço Conectar, cujo modelo de negócio consiste na sublocação de espaço em um local para a realização de atividades que visam promover o bem-estar físico e mental das pessoas, com o objetivo de melhoria da qualidade de vida, abrangendo desde metodologias tradicionais, como sessões de psicologia, até terapias alternativas e procedimentos estéticos. O Espaço Conectar possuía, até maio de 2018, uma única unidade localizada no bairro da Vila Clementino, em São Paulo, Capital. O autor deste trabalho conheceu a idealizadora e fundadora do Espaço Conectar e, tendo se identificado com a proposta, desde outubro de 2017, vem auxiliando a empresa na definição e implantação de uma estratégia visando a expansão da empresa, sendo que em abril de 2018 o autor tomou a decisão de entrar como sócio na companhia, participando efetivamente dessa expansão. O estudo, de natureza qualitativa, utilizou a metodologia SCQA de resolução estrutura de problemas e valeu-se de um questionário semiestruturado com os atuais e potenciais clientes do Espaço Conectar, visando a coleta de dados para que fosse possível determinar a percepção dos clientes em relação ao modelo de negócios do Espaço Conectar – primeiro passo para a definição e implantação de uma estratégia de expansão. O plano de negócios foi estruturado utilizando o modelo de Sahlman (1997), a partir do qual o projeto se demonstrou viável, fundamentando a decisão de aporte financeiro mediante a inclusão de dois novos sócios no negócio. É esperado que esse trabalho contribua academicamente ao gerar um maior conhecimento sobre o tema, visto que o Espaço Conectar tem uma proposta inovadora. Do ponto de vista profissional, o trabalho proporcionou maior segurança no desenvolvimento da estratégia para o negócio, a qual poderá ser implantada com maior assertividade, gerando maior riqueza para os acionistas e preservando, inclusive, o capital do autor. / This Applied Work consisted in the presentation of a work of intervention in an organization, through the development of a business plan for the expansion of Espaço Conectar, whose business model consists of the sublease of rooms in a place to carry out activities that aim to promote the physical and mental well-being of the people, with the objective of improving the quality of life, ranging from traditional methodologies, such as psychology sessions, to alternative therapies and beauty procedures. Espaço Conectar possessed, until May 2018, a single unit located in the district of Vila Clementino, in São Paulo, Capital. The author of this Applied Work met the founder of Espaço Conectar and, having identified with the proposal, since October 2017, has been assisting the company in the definition and implementation of a strategy aimed at the expansion of the company, and in April 2018 the author made the decision to enter as a partner in the company, effectively participating in this expansion. The qualitative study used the SCQA methodology to solve problem structure and made use of a semi-structured questionary with the current and potential customers of Espaço Conectar, aiming at collecting data so that it was possible to determine the perception of customers in relation to the Espaço Conectar business model - the first step in defining and implementing an expansion strategy. The business plan was structured using Sahlman's (1997) model, from which the project proved to be feasible, based on the decision of financial contribution through the inclusion of two new partners in the business. It is expected that this work will contribute academically by generating a greater knowledge on the subject, since Espaço Conectar has an innovative proposal. From the professional point of view, the work provided greater precision in the development of the strategy for the business, which could be implemented with greater assertiveness, generating wealth for shareholders and preserving, even, the author's capital.

Submitted by Rodrigo Menezes (costa.menezes@gmail.com) on 2013-08-16T21:54:23Z No. of bitstreams: 1 O FORTE DO MERCADO.pdf: 15240954 bytes, checksum: d62f5920df8faee6bdd9f5a4f00ac4cf (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-08-16T21:58:03Z (GMT) No. of bitstreams: 1 O FORTE DO MERCADO.pdf: 15240954 bytes, checksum: d62f5920df8faee6bdd9f5a4f00ac4cf (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-08-22T12:40:46Z (GMT) No. of bitstreams: 1 O FORTE DO MERCADO.pdf: 15240954 bytes, checksum: d62f5920df8faee6bdd9f5a4f00ac4cf (MD5) / Made available in DSpace on 2013-08-22T12:41:25Z (GMT). No. of bitstreams: 1 O FORTE DO MERCADO.pdf: 15240954 bytes, checksum: d62f5920df8faee6bdd9f5a4f00ac4cf (MD5) Previous issue date: 2013-03-11 / This research is contextualized in the current domestic scenario: Brazil is going through a unique moment that will culminate in two athletic events of worldwide repercussions: the FIFA World Cup in 2014 and the Olympics in 2016. These events impact several areas, including the fitness industry, which in its expansion takes advantage of the visibility generated by such events. With that in mind, the objective of this research was to analyze alternative business models in the fitness industry so as to contribute to its expansion. The alternative model selected was CrossFit, which international growth positions it as the unconventional fitness option of greatest expression, although it is not well known in Brazil. / Esta pesquisa está contextualizada no cenário nacional atual: o Brasil passa por um momento singular que culminará em dois eventos esportivos de repercussão mundial: a Copa do Mundo de Futebol em 2014 e as Olimpíadas em 2016. Estes eventos geram impactos nas mais diversas áreas, inclusive na indústria de fitness que, em sua expansão, aproveita a visibilidade gerada por tais acontecimentos. Tendo isto em vista, o objetivo desta pesquisa foi analisar modelos alternativos de atuação no setor de fitness de maneira a contribuir para sua expansão. O modelo alternativo selecionado foi o CrossFit, cujo crescimento internacional o posiciona como a opção de fitness não convencional de maior expressão, ainda que pouco conhecido no Brasil.

人口高齡化是一個社會問題以及商機。 日本比中國更早面對這個問題，所以在長期照護領域累積了豐富的經驗。 本論文藉由分析兩家日本長照公司商業模式的關鍵資訊（例如：提供的服務、客戶分群、營運點和特性）說明政策對日本長照公司如何在中國和日本營運的影響。 因為長期照護服務往往基於政府政策而設計， 本論文先介紹日本和中國的政策， 然後研究這兩家─ Nichii Gakkan和長壽控股作為個案公司。 這項研究結果將有助於致力進軍中國市場並需要計劃營運策略和服務內容的日本長照公司。 / Growing aging population is one social issue to face as well as business opportunities. Japan has faced the issue much earlier than China, and thus has accumulated expertise in long-term-care services fields. This thesis answers questions governmental policies effect on firms operation and on how Japanese LTC companies operate in China and Japan, by providing key information on their business models (e.g., services offered, customer segments, locations of operation, and operational characteristics). Since long-term care (LTC) services tend to be designed based on governmental policies and definitions, the thesis fist introduces policies in japan and China. It then investigates Nichii Gakkan and Long Life Holdings as case companies. This research findings would be useful for other Japanese LTC companies which aim to enter Chinese market and need to plan strategies and design service offerings.

The development of IT has enabled the Internet of Things. Internet of Things is connected devices that communicate with each other and generate data that can then be used for different purposes. The number of connected devices is estimated to 20.4 billion by year 2020. The technology allows the automotive industry to connect its vehicles, which is called Internet of Vehicles, an application of the Internet of Things and intelligent cars. The amount of scientific literature that addresses the economic aspects related to the Internet of Things is scarce and need to be investigated further. The connected car is a disruptive technology that is expected to affect the automotive industry and their business models radically in the next few years and nobody really knows how the industry may look like the next 10-15 years. This type of disruptive technology requires companies to have the competence to implement innovative business models. The study focuses on the connected car from a business perspective and makes no insight into technical aspects or security challenges. The purpose of the study is to create an under-standing of the challenges facing the automotive business models with the introduction of the Internet of Things, which gives the automotive industry the opportunity to connect their cars to a greater extent than before. The study's results show that the value proposition and the channels are the most important parts to focus on in the business model. In order for companies to capitalize on the connection, it is extremely important that the customers understand the value of the connection and that the companies properly manage the information derived from the connected cars. Today, companies offer services or increased value in existing business models to strengthen their brand. The respondents share the opinion that the traditional business models will not change radically as long as the ownership of the car stay the same. Ownership and autonomous cars are the factors that are expected to affect the automotive industry the most. According to the respondents in the study, in order to deal with disruptive innovations in the industry, courage, adaptability, prospects and innovative thinking are required. / IT-utvecklingen har möjliggjort sakernas internet, Internet of Things. Internet of Things är uppkopplade enheter som kommunicerar med varandra och genererar data som sedan kan användas i olika syften. Antalet anslutna enheter beräknas att uppgå till 20,4 miljarder år 2020. Tekniken ger bilindustrin möjligheten att koppla upp sina fordon vilket benämns som Internet of Vehicles, en applikation av Internet of Things och intelligenta bilar. Vetenskaplig litteratur som tar upp de ekonomiska aspekterna i relation till Internet of Things är begränsad och behöver undersökas i större utsträckning. Den uppkopplade bilen är en disruptiv teknologi som förväntas påverka bilindustrin och deras affärsmodeller radikalt inom de närmaste åren och det är ingen som riktigt vet hur industrin kan komma att se ut de närmsta 10-15 åren. Denna typ av disruptiv teknologi kräver att företagen har kompetensen att implementera innovativa affärsmodeller. Studien fokuserar på den uppkopplade bilen ur ett affärsperspektiv och gör ingen fördjupning i tekniska aspekter eller säkerhetsutmaningar. Syftet med studien är att skapa förståelse för vilka utmaningar bilindustrins affärsmodeller står inför med introduktionen av Internet of Things som ger industrin möjligheten att koppla upp sina bilar i en större omfattning än tidigare. Studiens resultat visar att värdeerbjudandet och kanalerna är de viktigaste delarna att fokusera på i affärsmodellen. För att företagen ska kunna kapitalisera på uppkopplingen är det viktigt att kunderna förstår värdet av uppkoppling och att företagen förvaltar informationen från de uppkopplade bilarna på rätt sätt. Idag erbjuder företagen tjänster eller utökat värde i befintlig affärsmodell för att stärka sitt varumärke. Respondenterna delar uppfattningen om att de traditionella affärsmodellerna inte kommer förändras radikalt så länge ägandet av bilen inte gör en helomvändning. Ägandeskapet och autonoma bilar är de faktorer som förväntas påverka industrin störst. Respondenterna i studien nämner fyra viktiga egenskaper för att kunna hantera disruptiva innovationer i branschen, mod, anpassningsbarhet, framtidsutsikt och nytänkande.

A linear economy, which usually describes the current economic model, has not considered the ecological and social perspectives. This can be explained by increased consumption patterns, especially in the western world, led to large amounts of waste, reduced limited natural resources and increased environmental problems. Circular economy has been presented as a sustainable economic model where resources are reused as far as possible and the production of goods is to be made without toxic substances and with renewable energy instead of fossil fuels. This thesis aims to examine what defines a circular business model and how companies' business models differ within linear and circular economic models from a perspective of sustainable development. It also examines possible problems that exist in the development of circular business models. Plastic is a case in point used in this thesis, as the material is well used within the linear economy and leads to increasing environmental issues. The theoretical framework the examination was based on has its origins in the business economics literature on business models. From this literature, an ideal circular business model was designed to be able to compile the results and compare business models within the companies. This thesis indicates a lack of perspicuity in what the circular business model looks like. With the help of ten desk studies and one semi-structured interview the difference between circular and linear business models in perspective of sustainable development has proven to be rather unclear. However, it was possible to show that the majority of the studied circular companies use more environmentally friendly materials and showcase more partnerships in regards to increasing social work. The study also identifies a certain problem within the creation of a circular business model as the meaning includes a lack of definition. This can validate companies that advocate the environment and consider themselves as circular when, according to the study´s ideal business model, they do not meet all criteria. / En linjär ekonomi, som vanligtvis beskriver den nuvarande ekonomiska modellen, har inte tagit hänsyn till ekologiska och sociala perspektiv. Detta kan förklaras av ökade konsumtionsmönster, särskilt i västvärlden, som lett till stora mängder avfall, minskade ändliga naturresurser och ökade miljöproblem. Cirkulär ekonomi har presenterats som en hållbar ekonomisk modell där resurser återanvänds så långt det går och produktionen av varor ska göras utan toxiska ämnen och med förnybar energi istället för fossil. Denna uppsats syftar till att undersöka hur den cirkulära affärsmodellen ser ut och hur företags affärsmodeller skiljer sig inom de linjära och cirkulära ekonomiska modellerna utifrån perspektivet hållbar utveckling. Vidare undersöks eventuella problem i utvecklandet av cirkulära affärsmodeller. Plast är ett typexempel i uppsatsen eftersom materialet används mycket inom den linjära ekonomin och leder till ökade miljöproblem. Den teoretiska ram som undersökningen baseras på har sitt ursprung i företagsekonomisk litteratur om affärsmodeller. Ur denna litteratur har en ideal cirkulär affärsmodell konstruerats för att sammanställa resultatet och jämföra företagens affärsmodeller. Studien visar att det inte finns en tydlighet i hur den cirkulära affärsmodellen ser ut. Med hjälp av tio skrivbordsstudier och en semistrukturerad intervju har skillnaden mellan cirkulära och linjära affärsmodeller i perspektivet av hållbar utveckling visats vara relativt diffus. Dock visar uppsatsens resultat att majoriteten av de undersökta cirkulära företagen använder mer miljövänliga material och har fler partnerskap rörande ett utökat socialt arbete. Studien identifierar även att det finns en viss problematik i utformningen av cirkulära affärsmodeller då innebörden innefattar definitionsbrister. Detta kan validera företag som förespråkar miljö och anses som cirkulära när de enligt studiens ideala affärsmodell inte uppfyller alla kriterier.

This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. External stakeholders increasingly expect non-numerical information about firms to be disclosed, and accounting narratives are a key medium for firms to account for their activities and maintain legitimacy as social actors. The question of which reporting conventions exist for legitimating selfrepresentations, especially from a visual perspective, remains unexplored. The purpose of this study is therefore to explore the empirical phenomenon of self-representations in accounting narratives in relation to legitimation rhetoric. The study is based on three research papers dealing with different patterns of self-representations in accounting-related narratives, including corporate reporting and business model diagrams. The examples are viewed through the theoretical lenses of semiotics and institutional theory, particularly legitimation theory. The study combines visual methods (visual content analysis and visual taxonomy) with other methods (interviews, text analysis) to conceptualize and exemplify what is meant by self-representations in accounting narratives. The study finds that there may be multiple parallel pre-visual self-representations at play to influence representations of the self, that visual self-representations are becoming more common in accounting narratives, and that several rhetorical strategies for legitimation are observable in these representations. By showing how diagrams can serve a legitimating purpose in accounting narratives, it is argued that diagrams should be considered on par with graphs and photographs as visual rhetorical devices in accounting narratives, and that they could be used as key communicative elements in the accounting process. Second, based on the longitudinal and comparative examples of self-representations, it is suggested that self-representations increasingly refer to abstract rather than concrete referents. This change is discussed in terms of the increasingly digital and service-based knowledge economy, where material referents give way to “amaterial” values. The contribution of this study is to describe selfrepresentations through several empirical examples, and to thereby increase awareness among practitioners and researchers of how visuals serve as communicative resources with legitimating functions in accounting narratives. Four concepts are proposed as tools for explaining the observed developments, and for improving visual literacy with regard to accounting narratives: inclusive perspective on accounting narratives, amateriality, self-representation, and diagrams. / Denna licentiatavhandling handlar om företags visuella och ”för-visuella” själv-representationer i kontexten redovisning. Till självrepresentationer hör de beskrivningar som företaget inkluderar i sin externt rapporterade information för att förmedla dess ställning och identitet. Externa intressenter förväntar sig i ökande utsträckning att även icke-numerisk information redovisas av företaget, vilket gör denna typ av externt rapporterade information viktig för att redovisa aktiviteter och för företag att därigenom bibehålla legitimitet som sociala aktörer. Frågan om vilka rapporteringskonventioner som finns kring företags självrepresentationer är i dagsläget inte utforskad. Syftet med denna studie är därför att undersöka det empiriska fenomenet självrepresentationer i kontexten redovisning kopplat till perspektivet legitimeringsretorik. Studien baserar sig på tre forskningsartiklar som behandlar olika empiriska exempel och mönster av självrepresentationer, exempelvis affärsmodellsdiagram. Dessa betraktas utifrån de teoretiska linserna semiotik och institutionell teori, speciellt legitimeringsteori. Studien kombinerar visuella metoder (visuell innehållsanalys och visuell taxonomi) med andra metoder (intervjuer och textanalys) för att konceptualisera och exemplifiera vad som menas med självrepresentation i kontexten redovisning. Studien finner att det kan förekomma många parallella för-visuella självrepresentationer som påverkar företags självuppfattning, att visuella självrepresentationer blir alltmer vanliga i företags externt publicerade information, och att flera retoriska legitimeringsstrategier förekommer i det undersökta materialet. Genom att visa hur diagram används som kommunikationsresurs så argumenterar studien för att fortsatt forskning behövs för att undersöka hur diagram, likt mer utforskade visuella format såsom grafer och fotografier, bidrar till företags legitimeringsretorik i externt publicerad redovisningskommunikation, samt att diagram kan fungera som viktiga resurser för självrepresentation i företags redovisningsprocess. Dessutom föreslås, baserat på longitudinella och jämförande exempel, att självrepresentationer i ökande grad relaterar till abstrakta snarare än konkreta referenter. Denna förändring diskuteras i termer av en alltmer digital och tjänstebaserad kunskapsekonomi, där materiella referenter överges till förmån för ”amateriella” värden. Studiens bidrag är att beskriva själv-representationer genom flera empiriska exempel, och att därmed öka medvetenheten hos praktiker och forskare om hur visuella format kan tjäna legitimeringssyften i kontexten redovisning. Baserat på studiens analys och resonemang lyfts fyra begrepp fram för att förklara den observerade utvecklingen, samt för att bidra till att förbättra praktikers såväl som forskares ”visuella läskunnighet”: ett inkluderande perspektiv på externt publicerad information, amaterialitet, självrepresentation, och diagram.

The business model concept was first introduced in the early 1990s alongside the boom of the Internet. Although the Internet bubble has burst, the popularity of the business model concept continues to increase. It is being used more and more often by not just people in business management, but also the general population, as people, for example, talk about a successful start-up. Although it has become part of the vernacular today, the business model concept itself is lacking in theoretical roots. Thus, a gap exists regarding the business model concept. Its usefulness in practice has been proven in numerous business cases, yet academia remains divided on the definition and appropriate means to use the concept. A thorough literature review reveals that the concept of a business model has been framed in various ways, ranging from the strategic logic of a company to the activities a company performs. This misalignment creates barriers for the advancement of this body of knowledge in both research and practice. Researchers have thus called for a clearer and more operational definition of the concept.<br> With this goal in mind, this qualitative study sought to advance business model understanding by proposing a business model conceptualization that: <br> 1) Is robust in its theoretical roots and informs the critical characteristics of a business model, <br> 2) Highlights potential means to resolve the debate over the definition of a business model through examination of its broad range of conceptualizations and uses, and,<br> 3) Guides business model design through a robust exploration of design options for users interested in business model development. <br> To achieve this goal, a three-stream study was conducted.<br> The first stream focused on creating a business model construct that is rooted in advanced system theory and on proposing a related business model framework. This objective was achieved through a combination of scholarship of integration and thematic analysis. A resilient complex adaptive system (RCAS) perspective was taken to proactively construct a business model conceptualization. To fully understand an RCAS, a literature review was carried out on the notion of systems. Theories from general system theory (GST) to an RCAS were examined to form a full understanding of these foundational concepts. The resulting construct was employed as the underlying structure of a business model framework. To create a set of functions that a business model should include, an extensive literature review was conducted on 150 business model research articles. Thematic analysis was employed to analyze words and phrases used by authors to describe the critical components of a business model, and then aggregate these views into a set of mutually supportive functions that represent the essence of a business model. Eight functions, termed “elemental functions”, centered on value were defined. These elemental functions are able to capture all components identified in the studied literature and collectively display required RCAS characteristics. This RCAS business model framework lays the foundation for a unified landscape of business model conceptualization and acts as a potential universal language in this body of knowledge. The developed framework also serves as the basis for the subsequent lines of work detailed below, and grounds both further research and application.<br> The second stream is based on the RCAS framework and draws on its ability to facilitate abstraction. The work stream focuses on outlining a knowledge space for business models utilizing three variables that are closely tied to abstraction in the business model context, namely: elemental functions, purposes, and levels of abstraction. These variables were identified as critical factors influencing business model variation from both a literature perspective and observations. A thematic analysis was conducted on the same 150 articles as in the first stream to extract the potential states of these variables. Eleven purposes and five levels of abstraction were identified; and these two variables act as the axes of the knowledge space. Elemental functions were incorporated in the knowledge space to illustrate the frequency with which each elemental function is used for specific purposes and specific levels of abstraction. This knowledge space, herein termed the business model knowledge map, can be used to position existing work and identify future opportunities for research. The 150 articles were positioned in this space to outline a grander picture of the business model concept. It highlights that previous authors in the business model area have worked on abstractions of the same concept. This stream is another step towards a universal landscape of business model conceptualization that could help unify previously diverse views of business models.<br> The last work stream contributes to the design of business models – one of the key purposes for which business model constructs are employed as highlighted in the knowledge map described above. Specifically, this work stream puts forward a system-inspired business model design method. Building directly on the RCAS framework, this stream employs combinatorial design thinking from engineering and design to create a design method. One of the most critical aspects of this design method is its emphasis on creating a complete, to the extent possible, set of design options for each elemental function that composes a business model. To achieve this, an extensive review of over 200 company annual reports was conducted to generate design options for each elemental function. This design method focuses on raising awareness of one’s design options thereby enhancing the potential for business model innovation.<br> Collectively, this study advances the business model body of knowledge in both research and practice. The study is unique in its proactive employment of the RCAS construct to define a business model, its focus on abstraction to form a theoretically robust and potentially universal landscape for knowledge and research on business models, and its proposition of a structured approach to complete business model design. It is hoped that the developments outlined herein help pave a path to a more unified view of business model concepts that can foster connections between the work of researchers who employ business model constructs and further advance the state of knowledge in this arena.<br><br>

This study identifies enabling factors for a circular business model that focuses on use-oriented services in the fashion industry. The objective is to provide an overview of the possibilities of use-oriented services for sustainability and to determine motives for renting everyday clothes from a consumer perspective.The clothing industry is one of the most polluting and unsustainable business industries (Leal Filho et al., 2019). It starts to move towards the wider movement of circular economy and use-oriented service businesses, which some scholars see PSS as a sustainable business option due to its reduced environmental impact of economic activity (Baines et al., 2007). With the concept being tested on less quality-focused fashion retailers, the concept's real strength can be slowly analyzed. This study focuses on incentives and obstacles for conscious consumers to participate in a fashion renting program as well as the possibilities for sustainability from a consumer perspective. A multidisciplinary literature review was conducted to get insights into the topics of sustainable business models, circular businesses in particular, and product service systems, especially in the fashion industry. Semi-structured interviews were used to collect empirical data that were analyzed and related to the concept of social practice theory. The results show that renting everyday garments appears as a new concept that has not been considered yet. There is a general interest in renting special occasion clothes. Identified obstacles are the own lack of interest in fashion styles, no need for new clothes, quality, as well as logistic and transportation concerns.Sustainability was an overall important aspect for all respondents and, therefore, the concept of renting was mainly discussed in the sense of providing a sustainable purpose. Participants agreed that the business model could contribute to sustainability when the lifetime of garments is significantly extended. However, they questioned if renting can really decouple economic success from material consumption.