O presente trabalho analisou a propensão dos executivos do setor de papel para embalagem no Brasil à aplicação dos conceitos de Criação de Valor Compartilhado (CVC) como forma de aprimorar a vantagem competitiva das empresas do setor. O conceito de Valor compartilhado foi lançado por Porter e Kramer em 2011, através do artigo publicado na Harvard Business Review chamado de: A Grande Idea – Como consertar o capitalismo. De acordo com Porter e Kramer, o conceito de valor compartilhado redefine as fronteiras do capitalismo ao conectar melhor o sucesso da empresa com o progresso da sociedade, este conceito abre muitas maneiras de atender a novas necessidades, ganhar eficiência, criar diferenciação e expandir mercados, tornando-se mais competitiva. De acordo com os autores, se as empresas utilizarem as mesmas ferramentas que norteiam suas escolhas no core business para analisarem as oportunidades socioambientais, deixa de ser um custo ou filantropia para se tornar uma fonte de oportunidade e de vantagem competitiva (PORTER; KRAMER, 2011). Para a realização do trabalho, procedeu-se à revisão de literatura disponível sobre o tema CVC, sobre estratégia e competitividade, o que permitiu conhecer melhor os conceitos para que uma empresa possa coloca-los de fato em prática. Após a revisão da literatura, realizou-se a pesquisa de fontes secundárias, que utilizou dados coletados através de materiais internos e externos sobre o tema disponíveis no Brasil e no mundo, tais como: publicações de revistas, vídeos, apresentações em fóruns, artigos, dissertações e teses acadêmicas, publicações em sites e notícias vinculadas. Os dados secundários ajudaram a tangibilizar o conceito de CVC realizado na revisão literária, através de exemplos de empresas de classe mundial, que já estão aplicando e desenvolvendo projetos e iniciativas de CVC. A partir dos dados recolhidos através de entrevistas de profundidade com executivos e especialistas em sustentabilidade, verificou-se que o tema é pouco disseminado e, ainda, confundido com os conceitos de sustentabilidade, porém, indicam a propensão às práticas de CVC pelas empresas do setor. / The present work analyzed the application of the concepts of Creating Shared Value (CSV) by executives of the area of paper packaging in Brazil as a way to improve the competitive advantage of companies in the sector. The concept of Shared Value was devised by Porter and Kramer in 2011 through the Harvard Business Review article called "The Great Idea How to Fix Capitalism." According to Porter and Kramer, the concept of shared value redefines the boundaries of capitalism by better connecting the company's success with the progress of society, this concept opens up many ways to meet the new needs of this society, such as gaining efficiency, creating differentiation and expand markets, making it more competitive. According to the authors, if companies use the same tools that guide their choices in the core business to analyze socio-environmental opportunities, it is no longer a cost or philanthropy to become a source of opportunity and competitive advantage (PORTER, KRAMMER, 2011). In order to carry out the work, a review of available literature on the CSV topic on strategy and competitiveness was carried out, which allowed a better understanding of the concepts for a company to actually put into practice. After reviewing the literature, secondary sources were searched, using data collected through internal and external materials available in Brazil and in the world, such as: magazine publications, videos, presentations in forums, articles, dissertations and academic theses, publications on websites and related news. The secondary data helped to underpin the CSV concept addressed in the literary review, through examples of world-class companies that are already implementing and developing CSV projects and initiatives. Based on data collected through in-depth interviews with executives and sustainability experts, it was verified that the theme is poorly disseminated and also confused with the concepts of sustainability, but indicate the propensity to CSV practices by companies in the sector.

This thesis describes the preparation of financial statements and the creation of internal guidelines for specific company. The theoretical part of the thesis describes the theory of the issue deals with basic procedures and accounting methods, and processing of accounts and creation of internal accounting directives in line with current legislation. Practical part demonstrates the theoretical knowledge to specific companies.

The subject of the work was to create a project support software application designed for work in smaller companies. The opening parts of the thesis concern on market research and are followed by chapters concerning on request specifications and possible usage possibilities of the application. In following parts is covered the analysis of possible means to create the application. Closing chapters of the thesis cover detailed user and administrator instructions. The application itself is attached to the thesis.

Studien har undersökt vad behandlare upplever är specifikt i behandlingsprocessen, i alliansskapandet samt hur behandlarna påverkats affektivt av mötet med barn och ungdomar i åldrarna 4 till 18 år som blivit utsatta för incest. Fem legitimerade psykologer med erfarenheter från barn och ungdomspsykiatrisk verksamhet intervjuades. Tematisk analys användes vid bearbetning av data. Behandlarna poängterade i resultatet brister i struktur och skyddsaspekt i behandlingsprocessen samt behov av gränser i alliansskapandet. De affekter som oftast framträdde hos behandlarna var negativa affekter som ledsnad och förakt. Resultatet visade även på att behandlarna efterfrågade riktlinjer och vårdprogram specifikt inriktade mot barn och ungdomar som utsatts för incest. Forskning är nödvändig med fokus på evidensbaserade behandlingsmetoder som kan skapa riktlinjer för behandlare inom området. Vidare behövs det forskning med fokus på hur behandlarna påverkas av affekter som uppkommer i terapi med barn och ungdomar som blivit utsatta. / This study has investigated what therapists experience is specific in the treatment process, in the alliance creation and how therapists were affected by affects in meeting with children and adolescents aged 4 to 18 years who were exposed for incest. Five licensed psychologists with experience from child and adolescent psychiatry were interviewed. Thematic analysis was used in data processing. The result showed that therapists underlined a lack of structure and protection in treatment process as well as need for limits in the alliance creation with children exposed for incest. Effects that often emerged from the therapists were negative effects that led to sadness and contempt. The results also showed that the therapists requested guidelines and care programs specifically aimed for children and adolescent who are exposed for incest. Research is needed to produce evidence-based treatment methods that can create guidelines for therapists in the field.More research is needed focusing on how therapists are affected by affects that occur in treatment with child and adolescent who are exposed for incest.

L'actionnariat salarié (AS) constitue un levier important pour développer le sentiment d'appartenance des salariés à leur entreprise et les fédérer autour des objectifs stratégiques. Cette forme de participation traduit la cohésion interne et la fierté qui unissent les salariés à leur entreprise. En détenant des parts de propriété, les salariés actionnaires témoignent de leur confiance à l’égard de l’avenir de leur entreprise. Constatant le développement de l'actionnariat salarié et anticipant les implications profondes de cette pratique, le sujet de ma thèse propose d'étudier la particularité de ce double statut d'actionnaire-salarié et d'analyser les conséquences de la pratique de l'actionnariat salarié sur la création de la valeur partenariale. En s’appuyant sur les développements récents que nous suggère la littérature académique, la première partie de cette recherche se propose d’examiner, dans un premier temps, les effets induits par la pratique de l’actionnariat salarié sur les performances individuelle et organisationnelle, puis, dans un second temps la place privilégiée qu’occupe l’AS, en tant que levier de création de valeur partenariale. La seconde partie de cette recherche analyse de manière empirique la contribution de l’AS à la création de valeur partenariale, et plus précisément, mesure les effets attitudinaux et comportementaux de l’AS sur les différentes dimensions de ce construit dans le contexte des entreprises du SBF 250. Mots clés : actionnariat salarié, création de la valeur, valeur partenariale. / Employee share ownership (ESOP) is an important lever to expand the membership of employees in their company and unite them around the strategic objectives. The aim of employee ownership is to associate staff not only to the company's results or determining working conditions, but also giving him the opportunity to influence the destiny of the company. Noting the development of employee stock ownership and anticipating the profound implications of this practice, the subject of my thesis proposes to study the specificity of this dual status as a shareholder-employee and analyses the consequences of this practice on creating stakeholder value. The first part of this research seeks to examine at first the effects induced by the practice of employee share ownership on individual and organizational performance, then secondly the privileged place of ESOP as a lever to create stakeholder value. The second part of this research examines empirically the contribution of ESOP to create stakeholder value, and more precisely measure attitudinal and behavioural effects of ESOP on the different dimensions of this construct in the context of SBF 250 companies.

Three students were picked to be the focus students for this ethnography. The criteria used to pick the three focus students are: focus student one has to be an English language learner, focus student two student has to have an IEP or a 504 plan, and focus student three has to have had a significant life experience. Included in the ethnography are student works, analysis of assessments, and interviews with students and families. I used scholarly resources to support data, such as How to be an Effective Teacher by Harry K. Wong (2009). I discuss the effectiveness of my action plan by discussing the results of the students progression, or the need to amend the action plan. The purpose of ethnography is to get to know the student as a whole, and not through assessments. I describe students’ interests, likes and dislikes, and family life. In addition to getting to know the students, there is an in depth look at the educator, and her motivations.

<p> </p><p><p><strong><p>Abstract</p><p>Date May 29th, 2009</p><p>Course Master Thesis EFO705, International Marketing</p><p>Tutor Daniel Tolstoy</p><p>Authors Thi Bich Ngoc Nguyen</p><p>Thi Xuan Thu Nguyen</p><p>Title</p><p><em>Brand Launching and Sustaining in a Developing Country</em><strong><p>Purpose</p>The project is to investigate the Brand Launching and Sustaining in a</strong></p><p>The Case Study of Honda on Vietnam Motorcycle Market</p></strong></p></p><p>developing country through the study on how Honda has successfully</p><p>launched and sustained its Brand on the Motorcycle Market of Vietnam.</p><p><p><strong><p>Problems</p>Honda's Brand Launching campaign and the company's strategies and</strong></p></p><p>initiatives to Sustain its Brand on the Motorcycle Market of Vietnam.</p><p><p><strong><p>Methodology</p>The realistic approach and case study method are to be applied. The</strong></p></p><p>information should be gathered through numerous sources: primary data</p><p>from the email qualitative interviews with the managers of Honda</p><p>Motorcycle Vietnam, and the email quantitative surveys among Vietnam's</p><p>Honda Motorcycle users; secondary data from the articles in a variety of</p><p>newspapers and magazines as well as websites.</p><p><p><strong><p>Conceptual Model</p>The contents covered in the project are Brand Launching and Sustaining.</strong></p></p><p>In particular, theories related to Brand Launching in terms of Brand</p><p>Identity and Brand Positioning, as well as Brand Sustaining with respects</p><p>to Brand Growth and Brand Maturity should be investigated and analysed.</p><p>In addition, what is of significance importance is the base of the</p><p>company's Branding Strategies -the business environment of the</p><p>destination country. Therefore, the disseration should thoroughly</p><p>investigate the Grasp of the Market including Market Assessment</p><p>(Government Policies, Demand Conditions and Market Opportunities) and</p><p>Communications (Marketing and PR Activities and Social Corporate</p><p>Responsibility) which serve as the foundation for the firm's market-based</p><p>or fully tailored Branding Strategies to the specific conditions or</p><p>characteristics of the destination nation.</p><p><p><strong><p>Findings</p>Honda has adopted appropriate Branding Strategies (Brand Identity,</strong></p></p><p>Positioning, Growing and Sustaining) on Vietnam Motorcycle Market.</p><p>The firm has identified its Brand as true Made-in-Japan products of high</p><p>quality and reasonable price. It serves as 'the power of dreams' created in</p><p>an ideal corporate culture and environment friendly working condition</p><p>which is committed to advanced technology and society orientation.</p><p>Honda Brand has been positioned to satisfy the needs for a transportation</p><p>means of reliability, long duration, safety, hi-tech, fuel saving and</p><p>environment protection of the middle and high class customer groups in</p><p>Vietnam. To compete with such rivals as Yamaha, Suzuki, SYM and</p><p>Piaggio, Honda has adopted proper Growing Strategies with Cub and</p><p>Scooter categories including a range of product lines. In addition, the</p><p>company has implemented appropriate Sustaining Strategies focusing on</p><p>Communication Efforts and Influencer Proximity with a variety of</p><p>Marketing and PR activities, Safety Driving Plan and Social Activities</p><p>ranging from Environmental Preservation, Educational Development,</p><p>Safety Driving Support Activities to Donation and Charity Activities.</p><p>Actually, Honda's Branding strategies have been fully tailored to the</p><p>specific market conditions of Vietnam.</p><p><p><strong><p>Conclusion</p>Honda has gained the leading position on Vietnam Motorcycle Market</strong></p></p><p>since 1996 when the company penetrated into the country. Honda Brand</p><p>has received great love from Vietnamese customers and become more than</p><p>a Brand, but a citizen of Vietnam who 'strives to become a company that</p><p>the society wants to exist'.</p><p><p><strong><p>Recommendation</p>Honda Brand success should only be maintained when the firm is</strong></p></p><p>managed to constantly strengthen Honda Brand itself as well as identify</p><p>and fix the shortcomings: keep serving as a good Vietnamese citizen, be</p><p>consistent with the company's reasonable pricing strategy, improve the</p><p>firm's customer relationships and pay more attention to the counterfeit</p><p>brand defense.</p><p><p><strong><p>Lessons</p>Honda's great achievements in Vietnam offer valuable lessons for the</strong></p></p><p>firms who desire to successfully brand in Vietnam in particular and</p><p>developing countries in general: Concerning Brand Launching (Brand</p><p>Identity and Positioning), the company should invest in Marketing and PR</p><p>activities, adopt Reasonable Price and Localization strategies, pay</p><p>attention to Customer Relationship, Influencer Proximity and Corporate</p><p>Social Responsibility to become a good citizen of the market country.</p><p>Regarding Brand Sustaining (Brand Growth and Maturity), the firm</p><p>should take advantages of brand extension and line extension, maintain the</p><p>Launching Strategies and simultaneously Bring Added Values and</p><p>Recreate a Perceived Difference for its brands, Actively and dynamically</p><p>involving itself in the Competition and also adopting Dual Management.</p>

<p>Relationships of entrepreneur vary automatically over time; however, entrepreneurs themselves are the ones who create relationships. This process requires self-motivated action in order to gain good relationships and trusts. In this research, the particular ways that entrepreneurs use to create relationships with customers, suppliers and financial institutions follow each step of interest, commitment, adaptation and trust. The authors find that entrepreneurs use both similar and different methods in each stage depending on type and size of their business. In addition, we examine how organizations supporting entrepreneurs to start business influence the networking of entrepreneurs. The authors select Idélab as our case study. During joining Idélab’s activities, the attendants would gain more relationships from both inside and outside of Idélab which are apart from their backgrounds and experiences. Therefore, the entrepreneurs attending Idélab reach more relationships than entrepreneurs who do not.</p>

Relationships of entrepreneur vary automatically over time; however, entrepreneurs themselves are the ones who create relationships. This process requires self-motivated action in order to gain good relationships and trusts. In this research, the particular ways that entrepreneurs use to create relationships with customers, suppliers and financial institutions follow each step of interest, commitment, adaptation and trust. The authors find that entrepreneurs use both similar and different methods in each stage depending on type and size of their business. In addition, we examine how organizations supporting entrepreneurs to start business influence the networking of entrepreneurs. The authors select Idélab as our case study. During joining Idélab’s activities, the attendants would gain more relationships from both inside and outside of Idélab which are apart from their backgrounds and experiences. Therefore, the entrepreneurs attending Idélab reach more relationships than entrepreneurs who do not.

Abstract Date May 29th, 2009 Course Master Thesis EFO705, International Marketing Tutor Daniel Tolstoy Authors Thi Bich Ngoc Nguyen Thi Xuan Thu Nguyen Title Brand Launching and Sustaining in a Developing CountryPurpose The project is to investigate the Brand Launching and Sustaining in a The Case Study of Honda on Vietnam Motorcycle Market developing country through the study on how Honda has successfully launched and sustained its Brand on the Motorcycle Market of Vietnam. Problems Honda's Brand Launching campaign and the company's strategies and initiatives to Sustain its Brand on the Motorcycle Market of Vietnam. Methodology The realistic approach and case study method are to be applied. The information should be gathered through numerous sources: primary data from the email qualitative interviews with the managers of Honda Motorcycle Vietnam, and the email quantitative surveys among Vietnam's Honda Motorcycle users; secondary data from the articles in a variety of newspapers and magazines as well as websites. Conceptual Model The contents covered in the project are Brand Launching and Sustaining. In particular, theories related to Brand Launching in terms of Brand Identity and Brand Positioning, as well as Brand Sustaining with respects to Brand Growth and Brand Maturity should be investigated and analysed. In addition, what is of significance importance is the base of the company's Branding Strategies -the business environment of the destination country. Therefore, the disseration should thoroughly investigate the Grasp of the Market including Market Assessment (Government Policies, Demand Conditions and Market Opportunities) and Communications (Marketing and PR Activities and Social Corporate Responsibility) which serve as the foundation for the firm's market-based or fully tailored Branding Strategies to the specific conditions or characteristics of the destination nation. Findings Honda has adopted appropriate Branding Strategies (Brand Identity, Positioning, Growing and Sustaining) on Vietnam Motorcycle Market. The firm has identified its Brand as true Made-in-Japan products of high quality and reasonable price. It serves as 'the power of dreams' created in an ideal corporate culture and environment friendly working condition which is committed to advanced technology and society orientation. Honda Brand has been positioned to satisfy the needs for a transportation means of reliability, long duration, safety, hi-tech, fuel saving and environment protection of the middle and high class customer groups in Vietnam. To compete with such rivals as Yamaha, Suzuki, SYM and Piaggio, Honda has adopted proper Growing Strategies with Cub and Scooter categories including a range of product lines. In addition, the company has implemented appropriate Sustaining Strategies focusing on Communication Efforts and Influencer Proximity with a variety of Marketing and PR activities, Safety Driving Plan and Social Activities ranging from Environmental Preservation, Educational Development, Safety Driving Support Activities to Donation and Charity Activities. Actually, Honda's Branding strategies have been fully tailored to the specific market conditions of Vietnam. Conclusion Honda has gained the leading position on Vietnam Motorcycle Market since 1996 when the company penetrated into the country. Honda Brand has received great love from Vietnamese customers and become more than a Brand, but a citizen of Vietnam who 'strives to become a company that the society wants to exist'. Recommendation Honda Brand success should only be maintained when the firm is managed to constantly strengthen Honda Brand itself as well as identify and fix the shortcomings: keep serving as a good Vietnamese citizen, be consistent with the company's reasonable pricing strategy, improve the firm's customer relationships and pay more attention to the counterfeit brand defense. Lessons Honda's great achievements in Vietnam offer valuable lessons for the firms who desire to successfully brand in Vietnam in particular and developing countries in general: Concerning Brand Launching (Brand Identity and Positioning), the company should invest in Marketing and PR activities, adopt Reasonable Price and Localization strategies, pay attention to Customer Relationship, Influencer Proximity and Corporate Social Responsibility to become a good citizen of the market country. Regarding Brand Sustaining (Brand Growth and Maturity), the firm should take advantages of brand extension and line extension, maintain the Launching Strategies and simultaneously Bring Added Values and Recreate a Perceived Difference for its brands, Actively and dynamically involving itself in the Competition and also adopting Dual Management.