nÃo hà / This study aims to analyze the motivation and the effects of Law n 14237 of November 10, 2008, published in the Official Gazette of the State of 11.13.2008, which created the ICMS - Cargo Net, charged in interstate operations aimed to individuals and companies without state registration. It is pointed out as reasons for the enactment of Law n 14.237/08 the evolution of electronic commerce in Brazil and the macroeconomic scenario of the State of CearÃ, analysis of the Gross Domestic Product, the total tax collection, specifically the Tax on Circulation of Goods and Services â ICMS, plus interstate transactions conducted in the state of Ceara. Then presents arguments that call into question the legality of Law n 14.237/08, since their field of focus is not contemplated in the Constitution of Brazil. Finally, we analyze the effects of this charge to the consumer - an individual. For this purpose, we use the methodology, statistical inference with data collected by the IBGE and Ministry of Finance of the State of Cearà / O presente trabalho se propÃe a analisar a motivaÃÃo e os efeitos da Lei n 14.237, de 10 de novembro de 2008, publicada no DiÃrio Oficial do Estado de 13/11/2008, que criou o ICMS â Carga LÃquida, cobrado nas operaÃÃes interestaduais destinadas Ãs pessoas fÃsicas e jurÃdicas sem inscriÃÃo estadual. Aponta-se como motivaÃÃo da ediÃÃo da Lei n 14.237/08 a evoluÃÃo do comÃrcio eletrÃnico no Brasil e o cenÃrio macroeconÃmico do Estado do Cearà com anÃlise do Produto Interno Bruto, da arrecadaÃÃo total de impostos, especificamente do Imposto sobre CirculaÃÃo de Mercadorias e ServiÃos â ICMS, e ainda das transaÃÃes interestaduais realizadas no Estado do CearÃ. Em seguida, apresentamos argumentos que pÃem em dÃvida a legalidade da Lei n 14.237/08, posto que o seu campo de incidÃncia nÃo està contemplado na ConstituiÃÃo Federal do Brasil. Ao final, sÃo analisados os efeitos dessa cobranÃa para o consumidor final â pessoa fÃsica. Para tanto, utilizamos como metodologia a inferÃncia estatÃstica com dados coletados junto ao IBGE e Secretaria da Fazenda do Estado do CearÃ.

Over the last decades, wood has encountered increasing competition from other building materials. Hence, it is relevant to study the underlying factors of material substitution. The market for repair and remodelling (R&R) is growing in importance. The end-consumer´s, or the household?s, assessments as to material selection are generally more crucial in R&R than in construction of new houses, a circumstance highlighting the importance of the end-consumer. Consequently, this thesis deals with material substitution within an end-consumer context. Proper market segmentation and targeting presuppose an understanding of why households differ as to material preferences. Prioritising customer needs in quality improvement and/or product development requires information as to the importance of different customer requirements or needs as well as the performance of wood, relative substitutes, in providing for these needs. The thesis proposes a coherent approach for market segmentation and for prioritising customer needs: (i) how to provide a basis for market segmentation and targeting, i.e., to extract the distinguishing features of different material preferences; (ii) how to extract information enabling the prioritising of customer needs, i.e., importance and performance information. Identifying prominent discriminating factors of building application material preference, in order to subsequently explain why households differ within and between samples/cultures as to material preferences, and finally assessing customer requirements or needs as to the importance and the performance of wood relative substitutes in fulfilling them, presuppose an approach for data collection and analysis, which in turn requires a theoretical frame of reference. Hence, in the thesis a theoretical framework and different methods, for extracting decisive preferential predictors and assessing customer needs respectively, are suggested and evaluated. A pronounced design profile and distinct material alternatives make floorcovering a good illustrative example. The results indicate that material substitution with an end-consumer focus should be studied within a contextual framework. Hence, the usage context, the type of room refloored and whether the dwelling is owned or not, seems to define the types of materials actively considered. Further, households obviously differ in how they perceive the concept of floorcovering in a given usage context, depending on the general life situation and individual experience. Data collection, with the aim of identifying distinguishing factors of building application material preferences, must thus handle the collection of data related to usage context as well as the general life situation and individual experience. To obtain a deeper understanding of the underlying motives open-ended questions are called for. Performance benchmarking as to customer requirements or needs should be relative competitors in the same market segment, i.e., close substitutes. The assessment of customer needs should allow analysis on benefit levels, as alternatives in material substitution most readily can be compared in terms of the more abstract benefits/consequences they provide rather than concrete attributes. The apparent causal complexity, resulting from contextual influences, severely limits the usefulness and adequacy of traditional, additive, statistical analysis. Multivariate projection methods like partial least square discriminant analysis (PLS-DA); in coping with collinear variables, as well as the Boolean approach of qualitative comparative analysis (QCA); enabling data reduction in a theoretically guided manner, have potential for handling multiple conjunctural causation when analysing material preferences. Furthermore, both methods are able to handle binary variables resulting from open-ended questions, dependent as well as independent. PLS-DA can, however, more readily than Boolean algebra capture contextual influences. Analysis by means of PLS-DA thus seem to provide the information necessary for market segmentation and targeting, i.e., the causes of preferential differences both between and within cultures: evaluative criteria and variables related to the context. The output from the analysis of material preferences serve as input to the subsequent assessment of customer needs, as to the make-up of customer needs and as to which materials constitute close substitutes, i.e., share usage context. Customer satisfaction modelling (CSM) using partial least squares (PLS) seems well adapted for extracting the information necessary for prioritising customer needs: the impact on customer satisfaction of the fulfilment of different customer requirements or needs, and the performance of wood, relative substitutes, in providing for these needs. A valuable asset of CSM is the ability to allow analysis on customer benefit as well as attribute level. Usage context and data connected with the life situation provide instruments for market segmentation and targeting. For example: according to the present results, users of wooden flooring in the Netherlands are house owners to a greater extent and generally have a higher household income than users of laminated flooring. One of the apparently salient reasons for choosing wood, the natural material property, is part of the intrinsic nature, character, of the material. This quality of wood could provide an edge on the close substitute, laminated flooring. The results presented in the thesis further indicate that practical, functional, benefits exert the greatest impact on customer satisfaction, for wooden flooring as well as its closest substitutes laminate and carpet. This is noteworthy, as the salient evaluative criteria for choosing wooden flooring, unlike the other materials studied, were of a non-practical nature. This circumstance highlights the necessity of considering substitutes to identify latent needs. A low cost over the life cycle and hygiene are apparently the most important benefits to improve for wooden flooring manufacturers, as importance is high and performance relatively low.

Syfte: Studiens syfte är att undersöka hur svenska modeföretag arbetar med transparens av sin värdekedja för att kommunicera de sociala- och miljömässiga avtryck som verksamheten medför. Studiens resultat kan förhoppningsvis bidra till ökad kunskap om hur trovärdighet och tydlighet kan uppnås/användas för att förbättra kommunikationen från företag till konsument. Metod: Studien har en kvalitativ metod med en deduktiv ansats. Semistrukturerade intervjuer har utförts för insamling av empiri. Intervjuguiden har baserats på de definierade centrala begreppen utifrån studiens forskningsfrågor som innehåller begreppen transparens, värdekedja, kommunikation, ansvar och framtid. Resultat: Samtliga företag i studien strävar efter transparens i hela sin värdekedja, vilket omfattar fibertillverkning, tygtillverkning, produktion, färgning och transporter. Genom webbplatser, hållbarhetsrapporter, certifieringar och sociala medier kommunicerar företagen transparens till slutkonsument. Samtliga företag i studien anser att det är nödvändigt att skapa förändring och förbättra delar av sin värdekedja för att bidra till en mer hållbar framtid. Även att kommunicera mer till slutkund angående cirkulariteten hos en modeprodukt och hur företagen i studien kan samarbeta med andra företag för att bygga en bättre och mer hållbar framtid. Relevans: Studien bidrar med relevanta utgångspunkter för hur företag bör arbeta med transparens av sin värdekedja för att bidra till en så hållbar textilbransch som möjligt. Relevansen förstärks då studien ligger rätt i tiden med med konstanta förändringar för hållbarhet inom textilbranschen och där transparens är grundstenen. / Purpose: The aim of the study is to look into how Swedish fashion firms use transparency throughout their value chain to explain and communicate the social and environmental impact of their activities. The result of the study can help to increase knowledge about how to develop trustworthiness and reliability in order to improve business-to-consumer communication. Method: The study has a qualitative method with a deductive approach based on semi-structured interviews that have been conducted for collecting the empirical data. The interview guide is based on the study's research questions' stated keywords, which include topics like transparency, value chain, communication, responsibility, and the future. Findings and conclusion: All five companies strive for transparency across their value chain, which includes fiber production, fabric manufacture, production, dyeing and transportation. Through websites, sustainability reports, certifications and social media, the companies communicate transparency to the end consumer. All businesses believe that changing and improving sections of their value chain is necessary to contribute to a more sustainable future. Also, communicate with their end customers more about the circularity of a fashion product and how to collaborate with other companies to build a better future and be more sustainable. Relevance: The study contributes relevant points on how companies should work with transparency within their value chain in order to contribute towards a more sustainable textile industry. The study's relevance is enhanced by the fact that it is timely, given the ongoing changes in the textile industry and transparency is a central part for that development.