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Med ökande globalisering, digitalisering och internationell konkurrens tvingas företag hitta nya sätt genom vilka de kan skapa, leverera och appropriera värde på för att vara fortsatt konkurrenskraftiga på en allt tuffare marknad. Ett koncept kopplat till detta, och vars förekomst blivit allt vanligare, är tjänstefiering och i synnerhet Product-as-a-Service (PaaS). Dock förutsätter detta i vissa fall kostsamma investeringar. Lantbruk är ett exempel på en kapitalkrävande bransch inom vilken PaaS inte är nämnvärt etablerat men där potentialen är desto större. Majoriteten av de publicerade studierna om tjänstefiering tar dock ett inside-out- perspektiv, det vill säga att företagets förutsättningar att leverera ett PaaS-erbjudande undersöks först. Dock har ingen korrelation mellan tjänstefiering och lönsamhet identifierats. Denna studie tar, i kontrast till dessa tidigare studier, ett outside-in-perspektiv och undersöker således efterfrågan och behovet av PaaS på marknaden i första hand. Denna fallstudie syftar till att undersöka huruvida tjänstefiering systematiskt kan användas som en tillväxtstrategi för Väderstad och i sådant fall vilken affärsmodells-rekonfiguration detta skulle kräva.  Denna fallstudie bygger dels på en kvalitativ litteraturstudie, dels på en kvalitativ semistrukturerad intervjustudie, vilka har kompletterat varandra och bearbetats på ett abduktivt vis för att på bästa sätt kunna besvara studiens syfte. I studien undersöks teoretiska drivkrafter för och barriärer mot PaaS ur både ett kund- och leverantörsperspektiv i syfte att kunna jämföra dessa med empiriska data inhämtade från intervjustudien. Vidare studeras marknaden i syfte att ta fram relevanta marknadssegment till vilka ett PaaS-erbjudande kan anpassas och väntas bli framgångsrikt. Som komplement till detta genomfördes även en kartläggning av företagets nuvarande affärsmodell liksom en hypotetisk konstruktion av den potentiella affärsmodell som skulle krävas för att erbjuda PaaS. För att kunna analysera insamlade data på ett systematiskt sätt konstrueras en analysmodell genom vilken teoretiskt och empiriskt material jämförs och bearbetas på ett abduktivt sätt.  Studien visar på att det finns betydande drivkrafter för ett PaaS-erbjudande ur både ett kund- och leverantörsperspektiv men att det i dagsläget också förekommer flertalet barriärer mot PaaS. För att avgöra huruvida ett PaaS-erbjudande kan komma att bli framgångsrikt eller inte krävs dock att frågan undersöks utifrån ett marknadsperspektiv. Ett PaaS-erbjudande bedöms kunna bli framgångsrikt om det riktas till rätt kundsegment och anpassas därefter för att på bästa sätt möta de olika kundsegmentens respektive behov. Detta förutsatt att vissa rekonfigurationer av affärsmodellen genomförs. Från studiens resultat framgår således att PaaS kan användas som en tillväxtstrategi för att nå helt nya kunder, men framgår även att en PaaS-modell kan nyttjas för att skapa en mer lönsam affär runt den redan existerande kundbasen. Genom att kombinera en outside-in-analys med en marknadssegmenteringsstrategi kan mer exakta kundsegment identifieras och således även mer exakta erbjudanden anpassas, vilket i sin tur visar på den affärsmodellsrekonfiguration som förutsätts för en PaaS-implementation. Sammantaget bekräftar studien att det inte finns en allmängiltig koppling mellan tjänstefiering och lönsamhet, men påvisar samtidigt att det på ett systematiskt sätt går att undersöka om det är en lämplig strategi eller inte för ett visst företag. / With the ever-increasing globalisation and digitalisation, companies are forced to develop new ways in which they create, deliver, and appropriate value to stay competitive as international competition grows more substantial. One solution becoming more and more common is servitization, and particularly the concept of Product-as-a-Service (PaaS). However, in some cases, this requires heavy financial investments. Agriculture is one example of a capital- intensive industry in which PaaS is not yet particularly well-established, but where the potential is all the greater. Most of the published studies about servitisation is based on an inside-out- perspective where it primarily is the company’s capability to deliver a PaaS-offer that is being investigated. However, no correlation between servitisation and profitability has been identified. In contrast to this previous research, this study is based on an outside-in-perspective and thus primarily investigates the market demand and need of PaaS. The aim of this study is to investigate whether servitisation can be used in a systematic way as a growth strategy for the case company Väderstad Group, and in that case, what business model reconfiguration this would require.  This study is partly based on a qualitative literature study, partly on a qualitative semi-structured interview study that have been integrated in an abductive process to answer the purpose of the study in an accurate way. Theoretical drivers for and barriers against PaaS are investigated both from a customer and supplier perspective, with the purpose of comparing these with the empirical data collected from the interview study. In addition to this, the market is studied to identify relevant market segments to which a PaaS-offer can be adjusted and expected to become successful. Furthermore, the company’s current business model is mapped out and a hypothetical PaaS-model is constructed. To be able to analyse the collected data in a systematic way, a model of analysis is designed and applied to compare theoretical and empirical material in an abductive manner.  The study shows that there are significant drivers for a PaaS-offer from both a customer- and supplier perspective, but also that there are several barriers against PaaS. To be able to determine whether a PaaS-offer could be successful or not, the question needs to be investigated from a market perspective. A PaaS-offer is deemed to be expected successful if it is aimed at the right customer segment and adjusted accordingly to meet the specific customer profile of the segments respectively. This, however, requires for some reconfiguration of the current business to be done. The results of the study thus show that PaaS can be used as a growth strategy to reach new customers, but it also becomes clear that a PaaS-model can be used to create more profitable business around the already existing customer base. By combining an outside-in-analysis with a market segmentation strategy, more distinct customer segments can be identified, and thus more accurate offers can be created, which in turn imply what business model reconfiguration is needed for the delivery of these offers. In conclusion, the study confirms that there is no general connection between servitisation and profitability, but it shows that it is possible to systematically examine whether it is an appropriate strategy for a specific company in its unique context.

There is a major trend that manufacturers sell their services to customers instead of selling their products. These services can be provided through leasing, warranty, or maintenance outsourcing. In this dissertation, we have studied leasing and maintenance outsourcing services from different aspects of reliability-based maintenance, game-theoretic decision making, and inventory and supply chain management. We have studied how different interactions and relationships between the manufacturer and customer in service contracting affect the decisions they make and the profits they gain. The methods used to tackle the related decision-making processes are stochastic modeling, non-convex optimization, game-theoretical framework, and simulation. For equipment leasing, two non-cooperative game-theoretic models and a cooperative model have been developed to describe the relationships between the manufacturer (lessor) and customer (lessee). Through the lease contracts, the lessor decides on the maintenance policy of the leased equipment, and the lessee decides on the lease period and usage rate. In the non-cooperative simultaneous move scenario, the lessee and the lessor act simultaneously and independently to make their decisions. In the leader-follower non- cooperative contract, the lessor is the leader who specifies the maintenance policy first, and the lessee, as the follower, decides on the lease period and usage rate accordingly. We have next determined the total maximum profit and shown that the Nash and Stackelberg equilibria are different from the total maximum solution. As a result, the players can increase their total profit by cooperation. We have implemented the cooperative solution as an equilibrium through a nonlinear transfer-payment contract. Our results illustrate that cooperation can be regarded as a value-added strategy in establishing such lease contracts. Besides, our numerical results show that although cooperation always increases the total profit of the players, the magnitude of increase is case specific. When the lease price is low or the revenue is high, the profits in the non-cooperative contracts will be close to the cooperative alternative, while the cooperation may increase the total profit significantly in other cases. For maintenance outsourcing, we have studied different bargaining scenarios in determining the contract terms. First, we have considered the Nash bargaining solution to compute the bargaining profit of players. Next, we have considered the case where players pose threat against each other in order to increase their own bargaining position. We have determined the optimal threat strategy for each player. Our result shows that although such threatening decreases the efficiency of the contract, it can dramatically increase the profit of the player with a higher bargaining position. We have finally provided a solution to the problem of how the service agent and customer can cooperate and negotiate on the price. We have determined the discounted price as a result of negotiation. Indeed, the discounted price induces the customer to choose the total maximum maintenance policy. Our numerical examples illustrate the feasibility of using such a price-discount contract in maintenance service outsourcing. Moreover, one can see that both the customer and agent can benefit from this price-discount contract.

This paper looks at economic factors and water rights quantification on 95 Native American reservations economies in the western United States (U.S.). The study looks at the issues in two parts: (1) the characteristics of reservations quantifying their water rights compared to those who do not and (2) the effects of water rights quantification on reservation economic characteristics. Data was compiled from the U.S. Census Bureau, USDA, water specialists, court decrees, news articles, and scholarly papers. Results found that tribes who operate casinos and have higher revenues from agricultural goods are more likely to have quantified their water rights. Tribes with quantified water rights also had increased income levels. This study can help tribes design policies to create sustainable water management policies and economies on tribal reservations.

Lightless Mornings: A Fine Legacy represents a personal interrogation and historical account of my great-great -great grandfather, W.D. McCurdy’s use of forced labor in his coalmines and cotton plantations in the Black Belt region of Alabama during the late 19th and early 20th centuries. Through personal research including interviews with other descendents of McCurdy, as well as scholarly research about the practice of convict leasing in Alabama, I explore dynamics of inheritance, economics, power, privilege, race, class, geography, history, family, and identity.

The aim of the diploma thesis "Strategic Analysis of the Mercedes-Benz Financial Services Czech Republic s.r.o." is to perform a strategic analysis of the company, which could serve as the basis for developing long-term competitive strategy. The diploma thesis consists of two main parts. The first is a theoretical part, needed for a proper understanding of the various steps of strategic analysis. The practical part is focused on the main objective of this work - the implementation of strategic analysis. It contains both macro environment analysis and analysis of the microenvironment, and also analysis of internal resources and capabilities. The practical part is supplemented by a SWOT analysis and strategic recommendations.

The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.

Decision of vehicle purchase consists of several aspects. One of them is also tax area. By comparison of purchase from own resources and from third parties is possible to reach tax optimal solution. Preferences about the way of purchase will differe according to who is the buyer. The next chapter compare tax incidence in different countries.

The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.

TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN TRIBUTACIÓN / Caballero Nonquepan, Víctor, [Parte I], Vargas León, María Elena, [Parte II] / A contar del año 2010, a causa del terremoto del 27 de febrero, la ocurrencia de diversos movimientos sociales y también producto de los compromisos sostenidos por Chile en la Organización para la Cooperación y el Desarrollo Económicos - OCDE, nuestra normativa tributaria ha tenido cambios significativos y profundos en el D.L. 824, Ley de la Renta, que han sido plasmados en la Ley 20.455 del año 2010, después en la Ley 20.630 del año 2012, luego en la Ley 20.780 del año 2014 y finalmente en la Ley 20.899 del año 2016; todos esos cambios tienen entre sus normas más significativas incluir medidas para disminuir la evasión y la elusión. En Chile, corresponde al Servicio de Impuestos Internos, conforme a su Ley Orgánica1, la aplicación y fiscalización de todos los impuestos internos en que tenga interés el Fisco y cuyo control no esté encomendado por la ley a una autoridad diferente, entre los cuales está el Impuesto a la Renta. Por su parte, el leasing2, constituye un mecanismo de financiamiento particularmente eficiente para las empresas, por lo cual es imprescindible analizar las implicancias en la actividad económica3. Asimismo, es pertinente estudiar cómo se ha modificado con la reforma tributaria la facultad de tasar del Servicio de Impuestos Internos y en ese análisis particular revisar y aportar en la discusión, si el valor de la cesión o enajenación de la opción de compra debe ser el equivalente a las cuotas pagadas o al valor corriente en plaza.