Despite being a fairly new concept, sustainable development is gaining more attention from social actors. The demand on companies to incorporate sustainable development practices is therefore increasing. Previous research has emphasized that companies are influential drivers of sustainable development practices and many claim to work actively with the issue, yet few have implemented such practices to a sufficient extent. Many companies who claim to be working actively with sustainable development were found to be uncertain of what it implies. Moreover, manufacturing companies tend to be greatly dependent on the consumption of raw material, energy and waste disposals and are therefore often affected by changes associated with sustainable development. Thus, the purpose of this study is to identify what drives manufacturing companies to commit to sustainable development practices.   In the field Management of Sustainable Development, previous research has neglected drivers of sustainable development in relation to managers’ differing interpretations of the concept, constituting a research gap. It has also been suggested by previous research to investigate sustainable development from an organizational perspective, thus this study investigates individual managers’ interpretations and what drives companies to adopt sustainable development practices. The following research question has therefore guided this study:   What drives manufacturing companies to adopt sustainable development practices and how do these drivers vary depending on managers’ interpretations of the term?   In order to investigate this phenomenon and fulfill the purpose of our study, a qualitative approach was deemed most suitable. Six manufacturing companies in Västerbotten County were interviewed using a semi-structured approach. In addition, a triangulation method was used, where official and organizational documents were collected from each participating company to complement the interview data and decrease subjectivity. The analysis of our empirical data resulted in a compiled analysis of the key findings, where we found that manufacturing companies in Västerbotten perceive sustainable development as an ambiguous term and interpret it differently but consider environmental factors as a central feature of the term. Furthermore, we can conclude that the adoption of sustainable development practices is facilitated by establishing a separate sustainable development strategy or incorporating sustainable development into the company’s general business strategy.

The effect of selected driver and instructional variables on attitude change of school bus drivers was examined. A total of 113 male and 69 female in-service Texas school bus drivers participated. The course of instruction, totaling 20 classroom hours, consisted of 11 units related to driving efficiency. Driver attitude was measured by a multiple-choice check list, administered prior to and following the course of instruction. A significant positive change occurred in those variables related to driver age, educational attainment, and number of classroom participants. Those variables involving course participation status and sex difference resulted in no significant positive attitude change. These findings may prove helpful in designing training programs for school bus drivers.

Les accidents routiers restent un problème important du secteur public de la santé au niveau international, national et régional. L’Organisation Mondiale de la Santé estime que plus d’un million de personnes meurent chaque année à cause d’un accident routier et entre 20 et 50 millions sont blessées ("Global status report on road safety: time for action," 2009). Parmi les conducteurs tués dans des accidents routiers, les jeunes conducteurs représentent au moins un quart (OECD, 2006). Les causes principales des accidents routiers, telles qu’elles sont mises en évidence dans le rapport de 2004 de l’Organisation Mondiale de la Santé (Peden et al., 2004), sont : la conduite sous l’influence de l’alcool, la vitesse, la conduite en état avancé de fatigue, l’utilisation du téléphone portable, la visibilité réduite et les facteurs appartenant à la qualité de la route. A ces causes, pour les jeunes, il faut rajouter la recherche des sensations, l’excitabilité et l’influence des pairs (A. F. Williams, 2006). L’influence des pairs représente un sujet controversé dans la littérature de spécialité à cause des résultats obtenus. Une partie des chercheurs considèrent que la présence des pairs a un effet plutôt négatif (Arnett et al., 1997; Doherty et al., 1998; Moller & Gregersen, 2008), pendant que l’autre envisage plutôt un effet positif (Delhomme, 1994; Engstrom, Gregersen, Granstrom, & Nyberg, 2008; Rueda-Domingo et al., 2004; Vollrath, Meilinger, & Krager, 2002). Cette recherche analyse l’effet des pairs sur les comportements à risque des jeunes conducteurs roumains et français en utilisant la théorie du comportement planifié, mais aussi l’effet de différents types de pressions de la part des pairs sur le comportement du jeune conducteur. Les résultats ont mis en évidence que les normes subjectives et surtout les normes subjectives de la part des amis, contribuent significativement à expliquer l’intention de réaliser des comportements à risque comme le dépassement de la vitesse et la conduite sous l’influence de l’alcool. Les analyses comparatives ont montré aussi des différences entre les deux populations. Par exemple, pour la population roumaine, les normes se retrouvent plus souvent dans les resultats des analyses que dans le cas de la population française. En plus, les jeunes conducteurs français ont un point de vue plutôt instrumental envers la voiture, en tant que pour les jeunes conducteurs roumains, la voiture représente plutôt un moyen d’impressionner les autres. Un autre résultat intéressant souligne le caractère souvent situationnel de la prise de risques chez les jeunes conducteurs accompagnés par des pairs, mais aussi les implications d’un groupe d’amis à prise de risques élevée. Pour conclure, les résultats obtenus à l’égard du rôle des normes et de l’effet de la pression des pairs sur les comportements à risque des jeunes conducteurs sont encourageants. / Road crashes remain a significant public health problem at international, national and regional level. World Health Organization estimates that more than a million persons die each year in road car crashes and that 20 to 50 million other persons are injured in those crashes ("Global status report on road safety: time for action," 2009). Among the drivers that die in car crashes almost a quarter are young drivers (OECD, 2006). The main causes of car crashes identified by WHO are driving while intoxicated, speeding, driving while tired, phone use, low visibility and poor road conditions (Peden et al., 2004). To these causes, in the case of young drivers we can add sensation seeking, excitability and peer influence (A. F. Williams, 2006). Peer influence on young drivers’ behaviour is a controversial topic in the literature due to the rather contradictory conclusions of the researches on this theme. Some researchers have found a negative effect of peer presence (Arnett et al., 1997; Doherty et al., 1998; Moller & Gregersen, 2008), while others have found a protective effect (Delhomme, 1994; Engstrom, Gregersen, Granstrom, & Nyberg, 2008; Rueda-Domingo et al., 2004; Vollrath, Meilinger, & Krager, 2002). This research analyses the effect that peers can have on young drivers’ risky behaviours by using the theory of planned behaviour approach and by looking into the effect that peer pressure type can have on the young driver. The results highlight that subjective norms and especially friend’s perceived norms contribute significantly to explaining young drivers’ intention to speed or to drive while intoxicated. The comparative analysis showed some interesting differences among the two populations. For example, for the Romanian drivers norms play a much more important role in explaining risky driving behaviours that for the French population. Also, young French drivers perceive the car as having rather an instrumental role while Romanian drivers see it more like a way to impress. Another interesting result emphasizes on the situational character of young drivers risk taking but also on the implications that risk taking peers might have. Finally, the results obtained regarding the role of norms and the effects of peer pressure on young drivers’ behaviour are rather encouraging.

Bakgrund: De senaste åren har cirkulär ekonomi fått uppmärksamhet och även funnits på den politiska agendan inom Sverige och Europa, tack vare en ökad klimatinsikt. Cirkulär ekonomi syftar på en sluten värdekedja som bör ersätta den linjära värdekedjan då den slutna kedjan fokuserar på hållbarhet. Den linjära värdekedjan har sedan den industriella revolutionen orsakat ett ”slit och släng samhälle”, detta ska den cirkulära ekonomin motverka. Klädbranschen är en marknad som producerar mycket avfall vilket gör den cirkulära ekonomin till ett mer hållbart alternativ. Trots fördelarna med det cirkulära så finns det problematik för företag kring förändringen. För att övervinna problematiken blir förståelsen kring de primära drivkrafterna viktiga faktorer. Detta för att se hur utvecklingen mot ett cirkulärt arbete fortskrider. Syfte: Uppsatsens syfte är att öka förståelse kring vilka drivkrafter som är de mest primära som leder till en organisatorisk förändring mot en cirkulär ekonomi. Metod: Detta är en kvalitativ studie som utgår ifrån ett hermeneutiskt perspektiv som ska öka förståelsen utifrån de intervjuade organisationernas uppfattning. Empirin formades utifrån semistrukturerade intervjuer med tre organisationer genom en Små-N- Studie. Studien startades med en litteraturstudie som formade uppsatsens inriktning och teorikapitel, ansatsen inom uppsatsen är abduktiv. Slutsats: Inom studien sågs det att de drivkrafter som berör både interna och externa faktorer har en större inverkan. Den mest primära interna drivkraften anses vara ledningen för att deras värderingar formar företag och de förändringarna som beslutas genomföra. Den mest primära externa drivkraften anses vara att förstärka företagens konkurrenskraft. Detta relaterar till att överleva i en värld som förändras och att anpassa sig utefter de förutsättning som kommer med en cirkulär ekonomi, ifrån marknaden och andra intressenter. Interna drivkrafter tenderar även till att leda till starkare hållbarhetsarbeten på grund av att sådana drivkrafter leder mer proaktiva förändringar. De externa drivkrafterna tenderar att orsaka mer reaktiva förändringar. / Background: Circular economy have during the last years gotten attention and been on the political agenda within Sweden and Europe due to an increased climate awareness. The circular economy refers to a closed value chain, which should replace the linear value chain due to its sustainability focus. The linear chain has since the industrial revolution caused a “tear and toss society”, which the circular economy is supposed to counteract. The fashion branch is today a market that produces a lot of waste, which would make the circular economy a more sustainable option. Despite the circular economy’s advantages there is still some problems regarding the companies’ changing processes. Therefore, the increased understanding of the primary driving forces regarding the development towards circular working methods becomes an important factor. Purpose: The purpose is to increase the understandings about which drivers that are the most primary for organizations that leads a change towards a circular economy. Method: The thesis is built on a qualitative method based on a hermeneutist perspective, which aims to increase understandings regarding drivers to a circular economy. The empiric came from semi-structured interviews with three organizations through a Small-N-Study. The thesis was based on a literature study that formed the essay’s alignment and theoretical framework. The thesis has an abductive approach. Conclusion: Within the study the drivers that is affected by both internal and external factors is shown having a bigger impact. The most primary internal driver is seen being the management and the founders due to their values which forms the company and the decisions about which changes to perform. The most primary external driver is to enhance the company’s competitiveness. The competitiveness relates to survival in a changeable world and to adjust to the conditions that comes with a circular economy, the market and other stakeholders. Internal drivers tend to lead stronger sustainability focus because of that those drivers causes more proactive changes. The external drivers tend to cause more reactive changes.

Student Number : 0312394F - MPH research report - School of Public Health - Faculty of Health Sciences / Introduction: Human Immunodeficiency Virus (HIV) was first isolated from human blood in 1983 at the Pasteur Institute, Paris. Currently there is no cure for HIV and control efforts emphasize prevention. One of the components of the Global Strategy put forward to preventing HIV transmission is HIV Voluntary Counselling and Testing (VCT) (Ginwalla, Grant & Day:2002). Taxi drivers are part of the Ugandan population at special risk of acquiring this virus. It was therefore necessary to carry out a study in this group of people to assess how much they knew about HIV/VCT services. Study Objectives To establish the level of knowledge amongst the taxi drivers about the availability and accessibility of HIV VCT services in Kampala. To identify factors that influence the taxi drivers in Kampala, Uganda to access the VCT services. Methods and materials A cross-sectional descriptive study design was used to carry out the study amongst 400 taxi drivers who consented to participate and operated within and around the city of Kampala during 2004. A structured questionnaire to record variables that included, age, sex, marital status, level of education, level of knowledge of VCT, factors that enhance VCT uptake, factors that inhibit VCT uptake, history of having ever had VCT, and knowledge of spouse or sexual partner’s HIV serostatus, was used. Data was entered into EPI-INFO 6 computer program and descriptive and analytic investigation using proportion or percentages to compare the level of knowledge generated was used. Findings/Results A total of 399 taxi drivers with 52.8% of them aged between 26 – 35 years participated in the study. 68.8% lived within 6 km of the city centre. All were married and 78.8% had one spouse. 0.75% were lady drivers. 55% of the participants had attained secondary school level of education. 69% of the taxi drivers knew that HIV/AIDS was the commonest health problem in the country and 57.4% of the participants mentioned HIV testing as the only way one would ascertain their serostatus. 94.2% had heard about HIV/VCT mainly from the media and as much as 98.7% of the taxi drivers knew a place where such services could be got. 82.2% confirmed that these places were accessible and 85.9% said that the services were not expensive. However, 57.3% of the participants preferred getting these services where they were known in order to get genuine results and subsequent support. The 26% who opposed this idea sighted confidentiality as the main obstacle. Despite the knowledge level about HIV/VCT amongst the participants, 68.3% of the communal taxi drivers were willing to go for the service and only 16.1% had actually taken the test. Out of the 399 participants 59.6% felt that they could share their serostatus with their spouses. Conclusion The taxi drivers are knowledgeable about HIV/VCT services and these findings lie within the overall range of knowledge of the population in urban Uganda. The HIV/VCT services are accessible and affordable to the taxi drivers but the fear to receive the unexpected results and the consequences of having positive results hinder the taxi drivers from seeking the VCT services. The majority of taxi drivers preferred to go to HIV/VCT service points where they were known. This factor could have contributed to the small number of taxi drivers that had taken the test. Probably few suitable service points to go to had been identified by these taxi drivers. Recommendations The government and other organizations that provide care in the field of HIV should organize sensitization seminars for taxi drivers to address issues aimed at allaying their anxiety or fear to receive positive results. Also, there is a need to intensify counselling services for the taxi drivers by establishing counselling centres close to the two taxi parks in the City. HIV/VCT service centres should be integrated with other health services so that people who seek either of the services can gain from both. This will encourage more taxi drivers to come to these centres.

[pt] Este estudo procurou conhecer melhor a vida profissional dos motoristas de ônibus urbano da cidade do Rio de Janeiro. Inicialmente, fez-se um apanhado histórico sobre o ônibus e o posto de trabalho deste profissional. Em seguida, relatou-se sobre os custos humanos, físicos e psíquicos envolvidos no desempenho desta atividade. Uma problematização, como parte da Apreciação Ergonômica foi realizada para levantar os principais problemas dos motoristas em seus postos de trabalho. Foram sujeitos do estudo os motoristas de uma empresa de ônibus sediados no município do Rio de Janeiro. A hipótese levantada foi de que os movimentos repetitivos levam o motorista de ônibus a adquirir uma postura inadequada, podendo ocasionar constrangimentos físicos permanentes, que podem levar a insatisfação com o exercício profissional. Uma avaliação postural foi realizada, aliada a aplicação de questionários que tentavam avaliar as reações emocionais, distúrbios de pensamento, mudanças de comportamento; reações positivas e sensações e atenção dos motoristas durante sua atividade, objetivando comprovar a hipótese estabelecida. A hipótese foi comprovada, no que diz respeito a mudança de postura: a maior parte dos motoristas avaliados tem o ombro direito deprimido em relação ao esquerdo, a cabeça inclinada para a esquerda, anteriorizada, e sentem dores nestas partes do corpo. Por outro lado, os motoristas afirmam lidar muito bem com seu trabalho, e cerca de 98% dos entrevistados responderam que gostam de seu trabalho. O fato dos motoristas gostarem do que fazem minimiza os desgastes psicológicos da profissão, mas não consegue abrandar os problemas físicos causados por ela. / [en] This study tried to know a little better the professional life of the urban bus drivers in the city of Rio de Janeiro. Firstly, a brief historical revision was done about the bus and the urban bus driver professional. Then, main information about human, physical and psychic costs where presented. A problematization, as part of Ergonomic Appreciation was performed to question about the major problems of bus drivers in their workstations. In this phase, drivers from a specific bus enterprise in Rio de Janeiro were studied. The research hypothesis was that the repetitive movements leas the bus driver to an inadequate posture, that can result in permanent physical constraints, that can stimulate dissatisfaction in professional performance. A postural evaluation was carried out, joined to questionnaires that tried to evaluate emotional reactions; thinking disturb; behavioral changes; positive reactions and sensations and attention of the bus drivers during their task, aiming to validate the hypothesis. The hypothesis was confirmed, when related to the postural change: major of the evaluated bus drivers have the right shoulder depressed if compared to his left one, and head inclined to left, forward, and feel pain in these body parts. On the other hand, the bus drivers affirm that like their work, and circa of 98% of the subjects answered that they enjoy their job. The fact of the bus drivers likes their job minimize the psychological erode of the profession, but can t reduce the physical problems associated to her.

Biodiversity loss has been stated as one of the greatest risks for the future society according to the World Economic Forum (2018, p. 5). A million species is risking extinction due to current societies’ practices according to a report published during the conduction of this study(Brondizio et al., 2019, p. 3). This situation of biodiversity has led an increasing amount of countries to enforce legislation which requires companies that work with land development to comply with no net loss goal. In Sweden, no such legislation existed with regards to biodiversity. Against this background, a group of seven companies in Sweden voluntarily chose to strive toward the goal of biodiversity net gain. According to BNG strategy, a company does not only avoid, minimise, restore and offset to reach the point where zero net loss of biodiversity is achieved, but goes farther to create a net gain. As it is not sufficient for companies to stop emissions in order to halt the loss of biodiversity, BNG practices can help mend and even reverse the negative impacts until a gain of biodiversity is attained. A greater understanding of the opportunities that companies can benefit from implementing BNG helps spread this practice across industries. No previous research within the business literature explains companies’ voluntary initiatives to embrace BNG. Therefore, this explorative study suggested the research question of what the drivers are encouraging companies to voluntarily work towards achieving biodiversity-net-gain in Sweden. Due to the lack of previous research about companies’ drivers to engage with BNG, our theoretical framework was found based on the drivers from business case for sustainability and CSR approaches as a factor to generate change. To be able to answer the research question, it was necessary to establish what BNG is and how it has developed from the concept of ecosystem services. Having an interpretivistic standpoint, this study was completed according to an inductive and deductive approach. This was in order to facilitate the exploratory nature that our qualitative and comparative study. We conducted a multiple-case study through semi-structured interviews with seven large companies in the context of Sweden. These businesses are considered as the most ambitious in working towards BNG’s goal. The findings from the primary data was complemented by secondary data about the companies, the status of current legislation in Sweden and the sustainability status in Sweden. As a result of this thesis, we found that cost and cost reduction, risk and risk reduction, sales and profit margin, reputation and brand value, attractiveness as employer, innovative capabilities, stakeholders and health and well-being of future society to all be drivers for BNG. By applying our theoretical framework in the Swedish context, the seven companies were identified to engage in a proactive corporate biodiversity behaviour. Business cases for biodiversity were identified in some of the companies.

O mercado de trabalho de motoristas de caminhão no Brasil é de suma importância para a economia nacional, já que contempla cerca de 2 milhões de caminhoneiros e 61% do transporte de cargas do País é feito pelas rodovias. No entanto, há alguns problemas: os caminhoneiros trabalham sobre um regime de horas exaustivo, o que ocasiona externalidades negativas sérias na economia, como distúrbios de saúde e graves acidentes nas estradas. Nesse contexto, o presente trabalho, com base nos dados da PNAD-IBGE, teve dois objetivos: i) para todo o período de 2002 a 2015, realizamos uma análise socioeconômica dos motoristas de caminhão no Brasil; ii) analisamos os impactos da \"Lei do Descanso\" (2012) e da \"Lei do caminhoneiro\" (2015) sobre características importantes do mercado de trabalho dos caminhoneiros. Para a primeira parte, encontramos para 2015 que cerca de 62% dos motoristas de caminhão possuem somente até o Ensino Fundamental; 78% ganham de 1 a 3 salários mínimos; 58% trabalham com carteira assinada e 28% por conta própria; 43% trabalham mais do que 44 horas semanais. Com relação à evolução dessas características ao longo do período analisado, comparamos elas com os atributos do mesmo grupamento ocupacional dos caminhoneiros. Quanto ao rendimento, em 2002, a diferença era de R$ 750,00; em 2015, caiu para R$ 550,00. Já para as horas trabalhadas na semana, em 2002, essa diferença era de 10 horas, passando para 5 horas em 2015. Com respeito ao segundo objetivo, investigamos o efeito das leis mencionadas sobre o rendimento, a jornada de trabalho e a formalização do trabalho dos motoristas de caminhão, utilizando o estimador de diferenças em diferenças com ponderação pelo escore de propensão. Não encontramos efeitos da \"Lei do descanso\" sobre rendimentos e formalização. No entanto, houve, para 15 meses após a vigência da legislação, redução de cerca de uma hora para a jornada de trabalho semanal dos caminhoneiros. No que diz respeito à \"Lei do caminhoneiro\", nossas estimações mostraram que essa lei reduziu o número de horas trabalhadas pelos motoristas de caminhão em cerca de uma hora. Contudo, um dos efeitos adversos da vigência da lei foi a diminuição do rendimento mensal desses profissionais em aproximadamente R$ 70,00. Dessa maneira, pode-se concluir que o governo obteve êxito em reduzir o número de horas trabalhadas pelos caminhoneiros. / The labor market of truck drivers in Brazil is of paramount importance to the national economy, since it includes about 2 million truck drivers and 61 % of the country\'s cargo transport is done by road. However, there are some problems: truck drivers work on an exhausting hours regime, which causes serious negative externalities in the economy, such as health disturbances and serious road accidents. In this context, the present study, based on PNAD-IBGE data, had two objectives: i) for the entire period from 2002 to 2015, we carried out a socioeconomic analysis of truck drivers in Brazil; ii) we analyze the impacts of the \"Lei do descanso\" (2012) and the \"Lei dos caminhoneiros\" (2015) on important characteristics of the labor market of truck drivers. For the first part, we find that about 62% of truck drivers only have until Elementary School; 78% earn from 1 to 3 minimum wages; 58% work with a formal contract and 28% on their own. Regarding the evolution of these characteristics over the analyzed period, we compare them with the attributes of the same occupational grouping of the truck drivers, so that both have similar characteristics. As for income, in 2002, the difference was R$ 750.00; in 2015, fell to R$ 550.00. For the hours worked in the week, in 2002, this difference was 10 hours, going to 5 hours in 2015. With respect to the second objective, we investigated the effect of the mentioned laws using the difference-in-difference estimator weighted by the propensity score. We did not find statistically significant results of the effect of the \"Lei do descanso\" on income and formalization. However, we noted, for 15 months after the legislation was in force, a reduction of about one hour for the truckers\' weekly working day. Regarding the \"Lei do caminhoneiro\", our estimates showed that this law reduced the number of hours worked by truck drivers in about an hour. However, one of the adverse effects of the enactment of the law was to reduce the income of these professionals by approximately R$ 70.00. In this way, it can be concluded that the government succeeded in reducing the number of hours worked by the truck drivers.

Neste trabalho é apresentado o estudo e o desenvolvimento de um sistema eletrônico de teste, para avaliação de desempenho de diodos emissores de luz poliméricos - PLEDs, ou de mostradores de informações com até 35 PLEDs em matriz passiva produzidos em laboratório. Os requisitos de acionamento e controle, baseados nas características estruturais e elétricas de PLEDs e mostradores de PLEDs, foram cuidadosamente estudados para definição dos circuitos mais adequados para o sistema de controle. O equipamento desenvolvido permite ajustar níveis de tensão e corrente elétricas, freqüência e largura de pulso do sinal de alimentação, de forma a possibilitar variações de emissão de luz nos dispositivos acionados. O sistema foi avaliado utilizando-se um mostrador de informações de PLEDs em matriz passiva, que antes passou por caracterizações estruturais e elétricas, sendo que os resultados serviram para ajuste da região de trabalho da tensão e corrente elétricas e freqüência de alimentação. Os resultados dos testes demonstraram que o circuito projetado atende a todos os requisitos de projeto e aos objetivos para os quais foi proposto. O acionamento do mostrador de referência com o sistema desenvolvido permitiu avaliar o seu desempenho em relação à emissão de luz, analisando características como luminância, cromaticidade e radiometria, frente a variações de tensão e corrente elétricas e largura de pulso do sinal de alimentação. Estas informações permitem a criação de uma base de dados que auxiliam o pesquisador durante a avaliação de desempenho e de reprodutibilidade de PLEDs ou mostradores de PLEDs construídos em laboratório. / In this work it is presented the study and development of an electronic system of test for performance evaluation of polymer light-emitting diodes - PLEDs, or displays with up to 35 PLEDs in passive-matrix produced in laboratory. The drive and control requirements, based in structural and electric characteristics of PLEDs and PLEDs displays, carefully had been studied for definition of adequate circuits for control system. The developed equipment allows adjusting voltage and current levels, frequency and pulse width of signal power, to make possible variations of light emission in the motion devices. The system was evaluated using passive-matrix PLED display, that before passed for structural and electric characterizations, being that the results had served for voltage, current and frequency adjustment of signal power. The tests results had demonstrated that projected circuit takes care of all requirements and objectives for which was considered. The drive of reference display with the developed system allowed to performance evaluate of its light-emitting characteristics, as luminance, chromaticity and photometry, front voltage, current and pulse width variations of signal power. This information allows a database creation that assists researcher during performance evaluation and reproducibility of PLEDs or PLEDs displays produced in laboratory.

A dinâmica do mercado e a competitividade têm levado as organizações a se adaptarem de forma cada vez mais rápida às exigências de fornecedores, clientes e acionistas. Sendo assim, uma etapa importante de preparação organizacional para este novo mercado tão exigente é a construção do orçamento empresarial. A montagem orçamentária busca em seus resultados a obtenção do lucro corporativo, porém as novas estratégias organizacionais discutem que as empresas não visam apenas ao lucro, mas também à geração de valor organizacional. Esta metodologia é conhecida como EVA® e propõe cobrir os gastos com as atividades empresariais, bem como obter uma remuneração maior que a expectativa de mercado aos acionistas e financiadores da empresa. Entende-se, então, que pode existir uma lacuna, que pressupõe que a construção do orçamento empresarial leve em conta a geração de valor organizacional. Para isso, este trabalho propõe, como objetivo geral, mudar a abordagem de orçamento com enfoque em lucro para a visão de geração de valor da empresa. Para este estudo, foi realizado um levantamento bibliográfico sobre a estrutura do orçamento empresarial, bem como sobre as metodologias existentes sobre o assunto, e também uma revisão sobre geração de valor e seus indicadores de resultados. O método de estudo é uma pesquisa aplicada, qualitativa e quantitativa, pois busca compreender de forma qualitativa o estudo levantado, bem como, por meio de números ou dados numéricos, a comprovação do estudo quantitativamente. É também uma pesquisa exploratória, pela necessidade de complementar os dados não disponíveis na literatura, e bibliográfica, pois tem como base estudos já publicados, como teses, dissertações e livros. Com o resultado da pesquisa, identificou-se que as empresas que utilizam o modelo tradicional de orçamento podem conseguir resultados diferentes daqueles obtidos com o modelo baseado na geração de valor. Dessa forma, elaborar uma proposta de metodologia na construção do orçamento com base na geração de valor pode nortear as organizações na busca por resultados voltados para a sustentabilidade financeira corporativa. Além disso, este trabalho visa contribuir para o debate sobre aperfeiçoamento do orçamento empresarial. / Market dynamics and competitiveness have led organizations to adapt in an ever faster way to the demands of suppliers, customers and shareholders. Thus an important step of organizational preparation, for this new rigorous market, is to build the business budget. The budget elaborations seeks to obtain corporate profit, but the new organizational strategies that companies have today state that profit is not the most important part, but the generation of organizational value. This methodology is known as EVA ®, and proposes to cover spending on administrative activities as well as getting a higher return than those expected by shareholders and lenders of the company. It is understood then that there may be a gap, where the budget construction takes into account the generation of organizational value. Considering this possibility this study suggests as main goal, to change the budget approach focusing on profit for the approach in focusing in the company\'s value generation. This study was based on a broad literature about the structures of the enterprise budget, as well as existing methodologies on the subject, and also a review of value generation and its performance indicators. The study method is an applied research, qualitative and quantitative, for it seeks to understand the qualitative information raised, and by means of numbers or numerical data to prove the study quantitatively. It is also an exploratory research since it is necessary to complement the data which is not available in the literature, and bibliography, since it is based on published studies, such as theses, dissertations and books. The result of the research identified that companies using the traditional budget can get different results obtained with the model based on value generation. Thus, the proposed methodology of building the budget based on value creation can guide organizations in the pursuit of results-oriented corporate financial sustainability. Moreover, this work has as objective to contribute to the discussion of improving the business budget.