This is a thesis in marketing concerned with entrepreneurship in established firms and the discursive practices that take place within a perspective of strategic entrepreneurship. The study of discursive practices in this context assumes a concern with how different aspects of entrepreneurship are produced and consumed by people in text and talk. Strategic entrepreneurship can be seen as an organisational form of entrepreneurship. The latest contribution within strategic entrepreneurship tends to focus on opportunities and advantages in organisations as two processes that need to be considered and managed jointly. In this thesis, I have studied the discursive practices of how scholars position strategic entrepreneurship through an enhanced literature review and by means of a close analysis of assumptions made within strategic entrepreneurship, but also by studying two firms and their discursive practices of constructing opportunity and advantage positions. The results have then been analysed with reference to discourse theory and previous research within entrepreneurship based on European traditions that builds on the linguistic turn. By conducting an empirical study of two firms, I have studied discourses in use, and how they are produced by people. In so doing, two main findings emerge in the discussion of the empirical results: 1) Opportunity and advantage positions emerge in social interaction and are co-constructed. 2) Opportunity and advantage positions are constructed by the use of multiple discourses, on different levels of discourse and for different functions. The main purpose of the thesis is to enhance the understanding of entrepreneurship in established firms and the activities labelled as strategic entrepreneurship. In addressing the purpose, seven theoretical, methodological and empirical contributions to research emerge in areas of strategic entrepreneurship, entrepreneurship and the enterprising self.

This diploma thesis deals with questions about property of municipality and organizations established by municipality. It was identified a number of problems. The aim of this thesis is provided by information important for the choice of acceptable form of organization of particular activities. As soon as this problem is solved another property contexture could be consider. The thesis is divided into a theoretical and a practical part. The theoretical part contains important information about the property of municipality. There are mentioned essential types of organizations which could be established by municipality within the law. Last but not least there is a table summarizing the most important properties of particular form of organization. The practical part is based on the theoretical one and it includes research performed on nine technical services established by municipality. The conclusion of this thesis is focused on the SWOT analysis in which the main characteristic of individual form of organization is mentioned.

Under det amerikanska presidentvalet 2016 blev falska nyheter ett omtalat fenomen, vilketkarakteriserades av att avsiktligt falsk eller vilseledande information spreds över internet ochsociala medier. Falska nyheter är falska eller vilseledande påståenden som avsiktligtpresenteras som sanna nyheter. Utvecklingen av internet och sociala medier medför att detidag finns en distinktion mellan etablerade och alternativa medier. För att förstå fenomenetfalska nyheter har studien undersökt hur begreppet påverkats av denna medieutveckling.Syftet var att undersöka hur rapporteringen kring falska nyheter ser ut i etablerade medierrespektive alternativmedier. Huvudfrågan var: Hur konstrueras begreppet falska nyheter i deetablerade och alternativa nyhetsmedier i Sverige som valts för denna uppsats? Studien haranvänt sig av diskursanalys för att undersöka olika diskursiva gestaltningar av falska nyheter,och hur alternativmedier förhåller sig till övrig media i medielandskapet. Resultatet visar attetablerad media huvudsakligen har en internationell diskurs medan alternativmedier fokuserarmer på den nationella diskursen. Vid analysen av resultatet har teorier om ideologi,diskursanalys samt gestaltning använts. Analysen visar att falska nyheter används avnyhetsmedierna som ett ideologiskt begrepp för att visa på skillnader mellan etablerad mediaoch alternativmedier samt att förståelsen av begreppet ”falska nyheter” är beroende av englobal intertextualitet. / During the US presidential election in 2016, “fake news” became a well-known phenomenon,which was characterized by the deliberate spread of false or misleading information over theinternet and social media. False news is false or misleading claims intentionally presented asreal news. The development of internet and social media means that there is today adistinction between established and alternative media. To understand the phenomenon of fakenews, the study has investigated how the concept was affected by this media development.The purpose was to investigate how reporting on false news appears in established media andalternative media. The main question was: How is the concept of fake news constructed inestablished and alternative news media in Sweden? The study has used discourse analysis toinvestigate various discursive news reports of fake news, and how alternative media relate toother news media. The result shows that established media mainly have an internationaldiscourse while alternative media focus more on the national discourse. The result has beenanalyzed with theories of ideology, discourse analysis and framing. The analysis shows thatfake news is used by the news media as an ideological concept to show differences betweenestablished media and alternative media and the understanding of the term "fake news" isdependent on a global intertextuality.

Made available in DSpace on 2017-07-21T14:42:46Z (GMT). No. of bitstreams: 1 Rudy Heitor Rosas.pdf: 3661861 bytes, checksum: 906e5775e702dda91c87441329c5b4c7 (MD5) Previous issue date: 2017-02-24 / The following dissertation is the result of an approximation between rap and violence. The initial spark of the research process was Cultural Criminology which, presenting several researches on rock and violence, showed that would be possible a similar research, but with a more national style. Rap was selected because it is currently the music of a stigmatized part of the population, just as the rockers were. To approach the social, it was defined that the research would ally theoretical knowledge on the central themes (rap and violence), with empirical research, to really approach reality and theory. After some incursions into the research, it was defined that the object of this work would be the social representations of rappers about violence. The selected field was CREAS II of Londrina - Paraná. The venue was chosen for sheltering rap composers who are in a situation of violence, either through committing or through living in areas considered violent. The methodology that guides the whole process is the Case Study, with qualitative approach to the research problem. Participant observation, semi-structured interview and documentary research were selected as collection techniques and Bardin content analysis as a technique for the analysis of collected data. The field research was from April to August of 2016, in addition to other virtual contacts. To support the analysis, some theoretical references were chosen: Norbert Elias, with the concepts of mimesis, sociodynamics of power and relationship between established and outsiders; Serge Moscovici with the Social Representations, thus facilitating a better use of what is shared in the common sense of the rappers; And Slavoj Zizek with his categories of violence. The research made it possible to perceive the violence through the reports and experiences of five interviewed subjects, both in their speeches and in their compositions, which often give vent to subjects that they cannot share in daily life. / A dissertação que segue na sequência é fruto de uma aproximação entre o rap e a violência. A fagulha inicial do processo de pesquisa foi a Criminologia Cultural que, ao apresentar diversas pesquisas sobre o rock e a violência, acenderam um alerta no sentido de que seria possível uma pesquisa semelhante, porém com uma roupagem mais nacional. O rap foi selecionado por ser atualmente a música de uma parcela estigmatizada da população, assim como já o foram os rockeiros. Para se aproximar do social, foi definido que a pesquisa aliaria os conhecimentos teóricos sobre as temáticas centrais (rap e violência) com a pesquisa empírica, para aproximar de fato a teoria da realidade. Após algumas incursões na pesquisa, foi definido que o objeto desse trabalho seria as representações sociais de rappers sobre a violência. O campo selecionado foi o CREAS II de Londrina – Paraná. O local foi escolhido por abrigar sujeitos que são compositores de rap e se encontram em situação de violência, ou através do cometimento ou através da habitação em zonas consideradas violentas. A metodologia que norteia todo o processo é o Estudo de Caso, com abordagem qualitativa do problema de pesquisa. Para dar conta da metodologia, foram selecionadas a observação participante, a entrevista semiestruturada e a pesquisa documental como técnicas de coleta e a análise de conteúdo de Bardin como técnica de análise dos dados coletados. Houve permanência em campo de abril a agosto de 2016, além de outros contatos virtuais. Para dar suporte à análise foram eleitos alguns referenciais teóricos, sendo os principais: Norbert Elias, por conta dos conceitos de mimesis, sociodinâmica do poder e relação estabelecidos e outsiders; Serge Moscovici com as Representações Sociais, facilitando assim um melhor aproveitamento do que é partilhado no senso comum dos rappers; e Slavoj Zizek com suas categorias de violência. A pesquisa permitiu perceber a violência através dos relatos e experiências de cinco sujeitos entrevistados, tanto em suas falas como em suas composições, que muitas vezes dão vazão a assuntos que eles não podem ou não conseguem partilhar no cotidiano.

Made available in DSpace on 2017-07-21T14:49:40Z (GMT). No. of bitstreams: 1 Danile Visnieski.pdf: 1353456 bytes, checksum: 05b0063f367eb23b97f443bf92be26a7 (MD5) Previous issue date: 2014-12-12 / The quiet little town of Palmeira, in the interior of Paraná, allows through a letter that their disputes and tensions are exposed. The formation of a workers association represents more than a place of support and recreation after work, is a space of political disputes. Tensions and conflicts are evidenced throughout the dance of a society that is reconstructed from the early twentieth century, all printed by period changes have not gone unnoticed by the local elite, who insists on remaining in their dominant role and refuses to legitimize representativeness of the new individuals who come to occupy their roles in the political and social landscape of small Palmeira. / Pacata a pequena cidade de Palmeira, no interior do Paraná, permite a partir de um relato contido em uma carta, que suas disputas e tensões sejam expostas. A formação de uma associação mutual operária é muito mais que um espaço de auxílio ou de lazer após o trabalho, é um espaço de disputas políticas. Tensões e conflitos são evidenciados ao longo da baila de uma sociedade que se reconstrói a partir do início do século XX, com todas as mudanças imprimidas pelo período, as quais não passaram despercebidos para a elite local, que insiste em permanecer em seu papel dominante e nega-se a legitimar a representatividade dos novos sujeitos que passam a ocupar seus papeis no cenário político e social da pequena Palmeira.

Made available in DSpace on 2016-03-15T19:44:12Z (GMT). No. of bitstreams: 1 Denise Araujo Meira.pdf: 4418242 bytes, checksum: eef5fd4bf2aa53d1a001e05a38be7155 (MD5) Previous issue date: 2013-08-26 / Universidade Presbiteriana Mackenzie / Taking into account that researchers who study Franklin Cascaes work and life dissociate the artist from the professor, I have chosen his life trajectory, as an artist and as a professor, the object of analysis. The importance of such choice lies on the fact that his work as an artist/professor is almost unexplored in the academic literature, especially, from the point of view of his lack of traditional formal education. So, the aim was to show that there was a Franklin before and after his own autobiographical narratives, where he portrays himself as an outsider. Thus, the research was carried out through the examination of his academic works, autobiographical fragments, notes on his academic daily life, letters sent to journalists and politicians, interviews, photos, magazines, as well as his drawings, sculptures, and stories. All of these documents have provided hints of who Franklin Joaquim Cascaes was. This thesis departs from the common principle of the Elisian studies about the relationship between the individual and the society (especially in the case of Mozart, which prompted Nobert Elias to observe the possible forms of relationship, while studying the man), in order to understand Franklin Cascaes within the limits and possibilities of his own time. The opposition between the concepts of outsider and established were crucial in the analysis of Franklin s trajectory. These concepts are seen within an approach that embraces him as a deviant artist and professor. Thus, this work is divided into three sections, which one aiming at answering the following working question: how social tensions work on individual trajectories? In the first section, that covers Franklin s trajectory up to 1948, I analyses different factors in the experience of the man that have contributed to the construction of his mission: to keep up the culture of the inhabitants of the Isle of Santa Catarina. In the second section I try to understand the limits and the possibilities for him to carry out his project, taking 10 into consideration the determinants from the environment over his trajectory. Furthermore, I try to understand the strategies used by Franklin to face the rules and the attitudes that were imposed on him in the Escola Industrial as a professor and as an artist in the city of Florianópolis. In the last part I question how it was possible for the Museum Oswaldo Rodrigues Cabral of Archeology and Ethnology to keep up with Franklin s work of art. I also analyses the creation of other places devotes to his memory. In both cases, I have identified the strategies used for the recognition of the importance of Franklin as a catarinense artist. If the condition of established/outsider illuminates the power relations of a social dimension, defined by values, such as recognition, belonging, and exclusion, in the 1970s Franklin Cascaes begins to participate of spaces in the past open only to those who had an academic degree or a privileged social condition, the established. It is in the local political and social context of those years that the açoriana identity turned into a strategy for the invention of a city , which desired to become a tourist site. In 1977, the researcher and paranaense arts critic, Adalice Maria de Araujo, in her thesis Franklin Cascaes, The Myth of an Island: myth and magic , turned the artist in the big wizard of the island of Santa Catarina. Franklin, appearing frequently at the pages newspapers, especially, the O Jornal, the main local paper, and with the help from the students of the Industrial at the town hall and at the Federal University of Santa Catarina (UFSC), was able to secure the keep up of his works by the Museum Oswaldo Rodrigues Cabral. It is in this atmosphere that Franklin goes from the condition of an outsider to the established one, although, in the following years, in different autobiographic narratives, he had never seen himself as such. / Partindo do pressuposto que ao tratar de Franklin Cascaes os pesquisadores que estudam a sua obra e vida, dissociam o artista do professor, foi eleita a trajetória do professor/artista como objeto de análise, sobretudo porque ela possibilitaria uma trajetória praticamente inexplorada nos trabalhos acadêmicos, sobretudo do ponto de vista de um professor/artista que não teve uma formação escolar tradicional. Objetivou-se, assim, mostrar que existe um Franklin anterior e um posterior as narrativas autobiográficas em que o mesmo busca representar-se como um sujeito outsider. Para isso, estudos acadêmicos, fragmentos autobiográficos, escritas do cotidiano escolar, correspondências enviadas a jornalistas e políticos, entrevistas, fotografias, revistas, bem como os desenhos, esculturas e contos por ele produzidos, foram tomados como documentos-monumento fornecendo indícios de quem foi Franklin Joaquim Cascaes. Parte-se do princípio comum aos estudos Elisianos sobre a relação indivíduo/sociedade, em especial o caso de Mozart, em que Norbert Elias estudando um indivíduo, espreita as formas de relações possíveis, buscando compreendê-lo dentro dos limites e das possiblidades do seu tempo. Os conceitos de outsiders e estabelecidos foram fundamentais na análise da trajetória de Franklin, na abordagem que o acolhe como um professor/artista desviante. O trabalho esta dividido em três partes, objetivando responder a seguinte questão: como as tensões sociais se operam em trajetórias individuais. Na primeira parte que compreende a trajetória de Franklin até 1948, analiso as diferentes experiências do personagem procurando identificar alguns fatores que contribuíram para a construção da sua missão: guardar a cultura dos moradores da Ilha de Santa Catarina. No segundo momento, busco compreender os limites e as possibilidades para a realização do seu projeto, levando em consideração as determinações do meio sobre a sua trajetória. Além disso, busco entender as estratégias utilizadas para Franklin fazer frente às normas e condutas que lhe foram impostas no espaço da Escola Industrial como docente e, na cidade de Florianópolis, como artista. Na última parte, problematizo de que forma foi possível a guarda da obra do professor/artista pelo Museu de Arqueologia e Etnologia Oswaldo Rodrigues Cabral. Problematizo, também, a criação de outros lugares de memória. Nos dois casos busco identificar as estratégias utilizadas para reconhecer a sua importância como artista catarinense. Se a condição de estabelecido/outsider ilumina relações de poder de uma dimensão social definida por valores como reconhecimento, pertencimento e exclusão, então, o professor e artista Franklin Cascaes, nos anos 70, passa a partilhar espaços antes só destinados aos portadores de uma formação acadêmica ou de uma condição social privilegiada, os estabelecidos. É no quadro social e político local, daqueles anos, que a identidade açoriana torna-se uma estratégia para a "invenção de uma cidade" que desejava se fazer turística. Em 1977, a pesquisadora e crítica de arte paranaense Adalice Maria de Araujo, na tese "Franklin Cascaes, o Mito Vivo da Ilha: mito e magia na arte catarinense", transforma o artista no grande bruxo da Ilha de Santa Catarina. Franklin, ocupando com frequência as páginas dos jornais, especialmente o Jornal O Estado, principal periódico local e; contando com o apoio dos alunos da "Industrial" na Prefeitura e na UFSC, consegue a guarda da sua obra pelo Museu de Arqueologia e Etnologia Oswaldo Rodrigues Cabral. É neste contexto, que Franklin passa da condição de outsider à de outsider/estabelecido, embora nos anos seguintes, nas diferentes narrativas autobiográficas ele não se perceba como tal.

<p><strong>Syfte:</strong> Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger.</p><p> </p><p><strong>Metod: </strong>Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.</p><p><strong>Resultat & slutsats:</strong> Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.</p><p><strong>Förslag till fortsatt forskning:</strong> Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer. Detta eftersom revisorerna säger att de inte följer regelverken IFRS och IAS utan och innan vid en revision, de anser att det är bättre att följa praxis då IFRS och IAS ställer alldeles för höga krav på företagen.</p><p><strong>Uppsatsens bidrag:</strong> I likhet med förslag till fortsatt forskning har vi kommit fram till att det skulle vara mycket värdefullare med en jämförelse av lag och praxis istället för hur revisorn utför sitt arbete jämfört med vad som står i lagen. Detta eftersom att revisorn följer praxis noggrannare än IFRS ramverk.</p> / <p><strong>Aim:</strong> To locate and understand the auditor’s verification problem recording the item goodwill in comparison with IAS and IFRS.</p><p><strong>Method:</strong> The scientific approach we have used is hermeneutic, which is to understand something. We have chosen to use a qualitative approach with five unstructured interviews with auditors from different auditing firms to collect our empirical data. The literature study was collected through scientific articles and literature that we search for through databases at the University of Gävle and Uppsala University.</p><p><strong>Result & Conclusions:</strong> The auditors trust the companies, and follow established practice rather than IFRS so that they do not see the valuation as a problem. We can not say that our result is generalizable since the study only contains five interviews. The conclusion is supposed to point out that IAS 36 can be difficult to follow in practice.</p><p><strong>Suggestions for future research:</strong> We recommend studying and comparing established practice, law and recommendations. This because the auditors say they do not use IFRS and IAS regulations, they think it is better to follow established practice because IFRS and IAS make too high demands on companies.</p><p><strong>Contribution of the thesis:</strong> Compared to suggestions for future research we realize that it would give more value for knowledge to compare law and praxis instead of comparing how the auditor is working compared to the law. That is because the auditor follows practice more strictly than the standards of IFRS.</p>

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger.   Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet. Resultat &amp; slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken. Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer. Detta eftersom revisorerna säger att de inte följer regelverken IFRS och IAS utan och innan vid en revision, de anser att det är bättre att följa praxis då IFRS och IAS ställer alldeles för höga krav på företagen. Uppsatsens bidrag: I likhet med förslag till fortsatt forskning har vi kommit fram till att det skulle vara mycket värdefullare med en jämförelse av lag och praxis istället för hur revisorn utför sitt arbete jämfört med vad som står i lagen. Detta eftersom att revisorn följer praxis noggrannare än IFRS ramverk. / Aim: To locate and understand the auditor’s verification problem recording the item goodwill in comparison with IAS and IFRS. Method: The scientific approach we have used is hermeneutic, which is to understand something. We have chosen to use a qualitative approach with five unstructured interviews with auditors from different auditing firms to collect our empirical data. The literature study was collected through scientific articles and literature that we search for through databases at the University of Gävle and Uppsala University. Result &amp; Conclusions: The auditors trust the companies, and follow established practice rather than IFRS so that they do not see the valuation as a problem. We can not say that our result is generalizable since the study only contains five interviews. The conclusion is supposed to point out that IAS 36 can be difficult to follow in practice. Suggestions for future research: We recommend studying and comparing established practice, law and recommendations. This because the auditors say they do not use IFRS and IAS regulations, they think it is better to follow established practice because IFRS and IAS make too high demands on companies. Contribution of the thesis: Compared to suggestions for future research we realize that it would give more value for knowledge to compare law and praxis instead of comparing how the auditor is working compared to the law. That is because the auditor follows practice more strictly than the standards of IFRS.

Cloning of trees using somatic embryogenesis could have a major impact on tree breeding and commercial plantation forestry. To initiate somatic embryogenesis in Anatolian black pine (Pinus nigra Arnold. subspecies pallasiana), one-year old cones containing immature seeds were collected from eight trees located in METU campus, Ankara. Embryogenic tissues were derived from immature zygotic embryos excised from the seeds. The zygotic embryos at the time of collection were at the precotyledonary stage of development. For this study, Douglas-fir cotyledon revised medium (DCR) supplemented with 13.6&micro / M 2,4-D, 2.2&micro / M BAP, 0.5 g/L casein hydrolysate, 0.25 g/L L-glutamine and 3% sucrose was used. The media was solidified with 0.2% gelrite. Embryogenic tissue initiation was calculated for each genotype and collection date. Overall initiation frequencies were recorded as 0.92% for 2004 and 1.96% for 2005. Highest initiation frequency was calculated for 5-July 2005 sampling time (4.06). ANOVA revealed significant differences between trees and collection date for initiation frequencies. Also, ECL (Established cell lines) recorded after five subcultures. Overall, 0.38% and 0.62% of the initial explants were converted into ECLs for 2004 and 2005 respectively.

Purpose – The purpose of this study is to investigate which product attributes lead consumers to prefer startups’ products over established companies’ products in the specialty product category. The research object is the electric vehicle market in Germany and the product attributes that are researched are alignable attributes, non-alignable attributes and the price. Design/Methodology/Approach – Quantitative data was collected via an internet questionnaire by means of the non-probability sampling techniques convenience and snowball sampling. The data of 408 members of the German Generation Y (age 17 – 38) was used to test six hypotheses by applying ANOVA and multiple linear regression analysis. Findings – It was found that established companies possess a pioneer advantage in comparison to startups for the specialty product ‘electric vehicle’. This advantage can be overcome when startups differentiate their electric vehicles by implementing superior alignable attributes, a valuable non-alignable attribute or a lower price. Superior alignable attributes had the strongest positive influence on consumers’ preferences towards the startup’s electric vehicle, followed by the lower price and a valuable non-alignable attribute. Limitations/Implications – This study is limited to investigating consumers’ preferences without focusing on the reasons behind the preferences. Further, the category of specialty products is represented by only one example, namely the electric vehicle industry. Practical Implications – Startups can benefit from the results by adopting differentiation strategies that were found to be successful in overcoming pioneer advantage. Originality/Value – This study contributes to pioneer advantage literature by researching how startups can successfully overcome pioneer advantage in the specialty product category.