Circular economy is considered one of the most viable approaches to sustainability and it has gained a lot of traction in recent years. It challenges the linear approach to production and consumption that generates waste and is unsustainable for the planet and future generations. It is crucial to counteract the negative impacts of production on the environment by implementing new and effective business strategies that are compatible with circular economy. Nowadays, manufacturing industries are struggling to make the transition towards circularity because of the intrinsic complexity of adapting new business models, product development, production processes and supply chain management to a non-linear approach. The literature on the transition towards circular economy extensively covers the aspects connected to either one of the above-mentioned domain-specific areas, developing different tools such as roadmaps and frameworks to support companies in the transition for a specific area. Yet, there is a lack of a systematic tool that can give support in each stage of the process based on the different business areas that need to be adapted to circularity. The purpose of this study is to explore the existing state-of-the-art knowledge with a systematic and holistic approach to factors that are connected to circular economy, so to create a practical tool for facilitating the process of transitioning towards circularity in a step- by-step manner, in connection to activities and strategies that can be implemented in different business domains. An explorative case study in a manufacturing company in the construction equipment industry was carried out, with a twofold purpose: firstly, to gather, analyse and frame the existing state-of-the-art knowledge on the implementation of circular economy. Secondly, to explore the suggested multi readiness level model with the case study company in order to validate it. In order to do so, a set of ten semi-structured interviews with senior managers and experts in the field was carried out to gather valuable insights and practical knowledge. The outcome of this study is a multi-readiness level model for transitioning towards circular economy that explores the most important strategies and activities that should be implemented by a manufacturing company in four different areas of intervention, namely Ecosystem of External Partners, Customer and Business model, Company’s Culture and Internal Capabilities and Design and Product Development. Each area of intervention will be presented in connection to identified strategies and activities that must be implemented to reach circularity.

In today's industry sector, it has become increasingly common for manufacturers to use digital systems to support their services. Companies that do not respond to this development risk being threatened as competitors can offer more responsive and customized offers. The purpose of this study is to investigate the use of digital solutions among manufacturing industries in Sweden. The study also aims to investigate whether there is any link between the utilization of digital solutions and the total turnover in year 2017. The German research institute Franunhofer ISI has carried out a survey of manufacturing industries in Europe. This survey is called EMS and stands for European Manufacturing Survey. The study is based on the answers from manufacturing industries in Sweden and is the empirical data in the study. To answer the study's questions, the SPSS program was used. SPSS is a digital computer program that analyzes statistics. Two ANOVA tests were conducted to see whether there is a link between the level of use of digital solutions and the total turnover of businesses in year 2017. In the second test the utilization of digital solutions and type of manufacturing industry were compared. A test for pairs of observations is also carried out to see if there is a link between the different solutions. The result indicated that IT systems for controlling/planning production (as part of business systems or separate systems) are the most widely used digital solution among all manufacturing industries in Sweden. It appeared that there are three digital solutions that link the total turnover of industries in year 2017 and the level of use of digital solutions.

Background: The outbreak of COVID-19 caused widespread economic distress with waves of business failures among several industries. Literature suggests that businesses can acknowledge opportunities and profit from shifts in the external environment through strategic management. However, the link between actual strategic practices and beneficial outcomes is poorly tackled.  Problem: Given the presence and sensitivity of crisis, the importance of investigating strategic decision-making in turbulent markets has never been more noticeable. Recent events have shown that society at large is hugely exposed to unexpected events, and the gap in knowledge makes it nearly impossible for executives to prepare to master the situation efficiently.  Purpose: This study aims to explore how crises affect the strategic decision-making of Swedish multinational manufacturing firms. The focus is set on examining how and why these decisions are implemented and what the outcome generalizes to business performance.  Method: This research is qualitative and based on an inductive approach. It follows a multiple case study research design with an internal-realism ontology and a positivist epistemology. Primary data was collected through five open-ended semi-structured interviews with Swedish multinational manufacturing firm executives. Conclusion: The results show that drivers of competitive decision-making are controlled by macroeconomic factors, drastically changing market behaviors. Businesses that could adapt their strategies to current situations identified favorable opportunities that strengthened rather than harmed the firm. Four key enabling strategies to master a crisis are identified: (1) Awareness of market behavior, (2) Tied-up capital, (3) Dual-sourcing, and (4) Managing both internal and external relations.

For as long robotics has been a research topic, their impact on the traditional manufacturing industry have been discussed. Several theories have been presented through the years in how robotics will change the business climate. The Chinese labor market is facing big transitions and the question of what the effects on employment rate and economy will be remains uncertain.  In this thesis, the focus in this thesis is to present the positive and negative effects of robotics in manufacturing industry and how it will affect the labor market. This is conducted by analyzing empirical findings from interviews and second-hand interviews. The collected findings will be compared with previous research regarding digitalization and robotics in China.  The outcome of this thesis will show the positive and negative effects of robotics and manufacturing industry and its impact on the Chinese labor market. The thesis will show the correlation between robotics, education, quality, labor and the Chinese economy.

Background: Historically, industrial revolutions enabled societal shifts in conjunction with technological advancements. The currently ongoing industrial revolution is the fourth, namely Industry 4.0. Industry 4.0 related technologies require a high level of integration to improve processes and yield more efficient flows of information, physical and financial assets. This integration happens within and between GPNs, which comprise of globally fragmented points of economic activities, including manufacturing activities. New technologies advance these GPNs, causing a qualitative shift, meaning where and how production and consumption activities are changing. The idea of Industry 4.0 is still within its infancy, where the study of Industry 4.0 drivers and barriers for MNEs remains unexplored. Industry 4.0 is in the process of transforming how industries operate with access to new advanced technologies. These technologies can affect GPNs and potentially influence related business decisions regarding offshoring and reshoring decisions in their globalisation strategies. In relation to Industry 4.0 drivers and barriers, this was already investigated for SMEs, leading to the purpose of this study. Purpose: This study investigates the influence of Industry 4.0 on the motivation of MNEs regarding offshoring and reshoring strategies within a global supply chain context. Method: This is a qualitative study, that explores this field through the experiences of industry experts of MNEs. Hence, the study takes a relativistic and social constructionist stance in terms of ontology and epistemology, to inquire into this topic through gathering and comparing in depth experiences. Furthermore, gathered data was analysed through a thematic analysis approach. Conclusion: The result of the study shows that Industry 4.0 is emerging as a comprehensive concept that goes beyond just the technologies, drivers, and barriers. Based on our findings, this is referred to as a value network, replacing the contemporary view on GPNs. Hence, this value network is emerging as its own globalisation strategy that directly influences the motivations for MNEs to offshore and reshore.

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La presente investigación se realiza con el objetivo de determinar el impacto tributario y financiero del sistema de detracciones en las empresas del sector reparación e instalación de maquinaria y equipo, en Miraflores, año 2018. En el primer capítulo se menciona definiciones importantes para entender el funcionamiento de las detracciones. También, se identifican fuentes necesarias para argumentar nuestra hipótesis y comprobar que las detracciones impactan en el aspecto tributario y financiero de las empresas. Para finalizar, se menciona la importancia del sector en la economía peruana. Es necesario especificar que este sector, reparación e instalación de maquinaria y equipo, es una actividad secundaria. La cual se encuentra dentro del sector principal denominado Industrias manufactureras. En el segundo capítulo se plantea los problemas, hipótesis y objetivos principales, y secundarios. En el tercer capítulo se menciona las metodologías utilizadas. Estas son las cualitativas y cuantitativas. Representadas por entrevistas en profundidad y encuestas, respectivamente. Como población de la metodología cualitativa, se entrevistó a dos especialistas en temas tributarios y contables. En la metodología cuantitativa se realizó encuestas a una cantidad determinada de empresas situadas en Miraflores. En el capítulo 4 se realiza la aplicación de los instrumentos cualitativos y cuantitativos. Así como, el caso práctico que demuestra cómo impacta las detracciones en los estados financieros de la empresa. Para finalizar, se analizan los resultados obtenidos. Estos se complementan con las conclusiones, las cuales, validan la hipótesis general y especificas del presente estudio. / The present thesis investigation is done with the objective of determine the tax and financial impact of the Detraction System of the in the companies of the Repair & Installation of machinery and equipment sector in Miraflores, year 2018. In the first chapter are mentioned the most important definitions to comprehend the functioning of Detractions. Also, we identify fundamental necessities to argue our hypothesis y prove that Detractions influence in the tax and financial aspects of the companies. Finally, it is mentioned the importance of this sector in the Peruvian economy, its necessary to specify that this sector, Repair & Installation of machinery and equipment, it’s a side activity, that belongs to the main sector, called Manufacturing Industry. In the second chapter are proposed the main and secondary problems, hypothesis and objectives. In the third chapter are mentioned the used methodologies. This are qualitative and quantitative. Represented by depth interviews and inquests, respectively. As population of the qualitative methodology, it has been made an interview to two experts in tax and accounting themes. In the quantitative methodology it has been made inquests to an established amount of companies located in Miraflores. In the fourth chapter, it’s demonstrated the application of both instruments, qualitative and quantitative. Also, we develop the practical case that proves how Detractions influence in the financial statements of companies. In the end, the results obtained in the interviews, inquests and practical case are analyzed. These results complement one another with the conclusions which validate the main and specific hypothesis of the present study. / Tesis

The emergence of new technologies, such as artificial intelligence (AI), is transforming society and changing fundamental beliefs about money, value judgments, and enterprise implications. AI is becoming increasingly prevalent, serving as an exceptional advisor and an omniscient informant. While AI offers great potential to tackle serious global issues, such as climate change, food security, and healthcare, there are also potential hazards and ethical concerns that require careful consideration.  The manufacturing industry is grappling with the complexities of improving efficiency, but there is hope in the form of AI. The industry's intricate nature, with variations and interactions among system members, presents challenges in streamlining processes. However, the rapid transformation brought about by new technologies like AI offers opportunities to enhance competitiveness and efficiency. AI can automate operations, optimise production processes, and provide valuable insights that humans may struggle to generate alone. By implementing AI in supply chain management (SCM), companies can mitigate risks and reduce errors, delays, and wastage. AI can also contribute to predictive maintenance, minimising downtime and costly repairs, while process optimization can streamline operations and maximise productivity. Embracing AI in the manufacturing sector holds immense potential for increased productivity, profitability, and overall success. It is crucial to develop specific knowledge and understanding about AI to ensure effective implementation and high-quality decision-making in the future.  Providing guidance for the future of AI is crucial, as it holds the promise of solving significant problems and driving innovation. However, its implementation can also present challenges for companies. Accurate forecasting and understanding the implications of AI are essential for navigating this landscape. The successful usage of AI hinges on effective implementation, particularly in complex environments like the supply chain (SC). Therefore, the aim of this thesis is to provide insights and deeper knowledge on how integrating AI into SCM can enhance its operations. By using a qualitative method and the grounded theory in order to analyse the data collection, we have discovered how the implementation of AI can improve SCM as well as its drawbacks. The implementation of AI has the potential to revolutionise production processes, streamline operations, and improve decision-making and forecasting, leading to increased prosperity and cost savings for companies. However, it is important to acknowledge and address several challenges and considerations to ensure the successful implementation of AI. Mainly, the implementation of AI comes at the cost of complex integration, time consuming strategizing and costly investments into the system.  Our results highlight the importance for companies to not only implement AI, but integrate it, in order for successful utilisation. Unlike prior research, this study highlights the dynamic nature and variations in SCM operations and the challenges practitioners encounter. In addition, the study confirms previous findings on the positive impacts of AI, such as enhanced productivity, cost reduction, and improved decision-making. However, it emphasises the significant costs and time commitments involved in implementing AI, creating decision-making obstacles for companies. This underscores the importance of thoroughly evaluating the anticipated benefits of AI in relation to the initial investment and time constraints.

The fourth industrial revolution also known as Industry 4.0 ushers in new advanced manufacturing technologies that enables companies to improve efficiency and reduce waste. The promising outlook of this era suggests that the implementation degree for Swedish manufacturing SMEs operating in a high-tech context should be high, this is however not empirically observed. The purpose of the paper is to investigate the implementation level of Industry 4.0 technologies in the chosen context, identify barriers that hinder implementation, as well as investigate how the use of the new technologies can be increased. The paper uses a quantitative data approach, using empirical data derived from a survey that was sent out to relevant practitioners acting in the manufacturing industry. Findings indicate that the barriers derived from previous literature match what is experienced by the practitioners surveyed, but that the perceived impact between each barrier is varied depending on if they have implemented Industry 4.0 or not. By combining key themes and findings of the paper, a model is constructed and applied to reduce the perceived impact of the barriers leading to higher implementation levels of new advanced technologies.

This paper’s aim is to analyze value-based pricing strategies in service contracts and how they help companies generate sustainable advantages. Scoop of the analysis will be service contracts in manufacturing industry. A service contract could be defined as an intangible value proposition that includes but not limited to maintaining client’s machines continuously for a negotiated amount of time. By working with a Swedish pricing consultancy firm Navetti AB, a descriptive research was conducted in an effort to answer the research question: “How to utilize a value-based pricing strategy in service contracts?”. By trying to answer this question, authors of this paper wanted to contribute to the developing framework of value-based pricing phenomena. Results of this study indicates that certain steps need to be followed by service providers in manufacturing industry in order to utilize a value-based pricing strategy. Obscure perceived value of customers need to be realized and their value drivers need to be extracted, quantified and analyzed. Findings of this study have implications both in theoretical and industrial perspective. From industrial aspect, service providers need to communicate with their customers deeply and analyze their value drivers, they also need to take cost-based and competition-based pricing strategies into consideration while utilizing a value-based pricing strategy. From the theoretical perspective this study contributes to the field of pricing and price optimization part of industrial management.