This thesis is devoted to studies of initial-boundary value problems (IBVPs) for systems of partial differential equations (PDEs) arising from fluid mechanics modeling, especially for the compressible Euler equations with frictional damping, the Boussinesq equations, the Cahn-Hilliard equations and the incompressible density-dependent Navier-Stokes equations. The emphasis of this thesis is to understand the influences to the qualitative behavior of solutions caused by boundary effects and various dissipative mechanisms including damping, viscosity and heat diffusion.

This study takes departure from the paradox between the emotionally priceless caring of one’s own child and the unwillingness to pay a high prize when outsourcing the care. The purpose of this study is to explore this paradox and how it is expressed and negotiated by; parents who pays for private childminding; and by the companies providing these services The empirical data consists of six qualitative interviews with mothers hiring babysitters for their children and 19 discussion threads from the internet forum Familjeliv. To contextualize this data four company profiles from the Swedish nanny-market were included together with the technical aspects of the Swedish tax deduction for household services. The data was analyzed in the light of marxist theory of work; concepts of spiritual and menial care-work; and emotional and monetary value. The result of this study indicates that when attaching monetary value of the childminding a close relation to the child – such as kinship – devaluates the care-work; however, when hiring a babysitter from a company parents wish them to build a close relationship with the child. This relationship then has a high emotional value, but when recognizing what the pricing of the care-work consists of, only the babysitters’ qualities and the menial parts of childminding, i.e. the chores, are mentioned. This study also shows that through hiring a babysitter the parents own time with their children gains a “higher quality”. I therefore argue that according to the parents the commercialization of childcare increases the emotional value of the parents’ care-work, but the monetary value of the payed care-work remains unchanged and low paid.

As empresas têm expandido as suas relações de negócio além das fronteiras de sua cadeia de valor para poder atender às necessidades das distintas e cada vez mais numerosas partes envolvidas. O objetivo geral deste trabalho é propor um procedimento de integração das necessidades dos stakeholders aos objetivos estratégicos através da análise da rede de valor. A partir de uma pesquisa-ação as informações levantadas de fontes internas e externas de uma empresa fornecedora de peças automotivas, foram tratadas com a ferramenta de Análise da Rede de Valor, associada a matrizes de priorização. Os resultados obtidos incluem a modelagem da rede de valor da empresa, identificação das necessidades das partes interessadas, definição das necessidades críticas para cada parte interessada. Na sequência foi possível alinhar os objetivos estratégicos às necessidades dos stakeholders, o estabelecimento de novos objetivos estratégicos da organização para as lacunas identificadas e o desdobramento de processos para os objetivos identificados. A aplicação da ARV mostrou-se adequado à integração das necessidades das partes envolvidas aos objetivos estratégicos gerando um procedimento a ser aplicado em situações semelhantes. / The companies have expanded its business relations beyond the borders of its value chain to meet the needs of the distinct increasingly numerous parties. The general goal of this paper is to propose a procedure of stakeholders’ needs integration to the strategical objectives through the analysis of network value. From action research collected information from internal and external sources of a supplier automotive parts, were treated with the tool of network analysis, matrices associated with prioritization. The obtained outcomes include the modeling network of a company value, identification of the stakeholders’ needs, and definition of the critical needs for each stakeholder. In the sequence it was possible to align the strategic objectives to the needs of the stakeholders, the establishment of new strategic goals of the organization to the identified blanks and the deploying process for the identified goals. The implementation of ARV was adequate to the integration needs of parties involved to the strategic goals generating a procedure to be applied in similar situations.

A utilidade da contabilidade para o processo de decisão está relacionada à mensuração e divulgação apropriada de informações que, realmente, reflitam a situação econômicofinanceira dos negócios. O valor justo (fair value) tem sido apresentado como medida de avaliação de certos ativos específicos, entre eles, os biológicos, que são dotados de vida e por isso estão sujeitos a transformações biológicas (nascimento, crescimento, degeneração e morte) as quais afetam significativamente o seu valor, não sendo o custo histórico capaz de refletir fielmente todos os ganhos ou perdas de valor. Diante deste cenário, esta pesquisa terá por finalidade responder à questão: Quais restrições podem ser encontradas na aplicação do valor justo na atividade de pecuária no Brasil, considerando a subjetividade implícita nas escolhas dos métodos de avaliação?; e, consequentemente, seu objetivo é estudar a subjetividade encontrada na aplicação do valor justo na mensuração dos ativos biológicos na atividade pecuária bovina no Brasil, considerando os aspectos conceituais e as regras determinadas pelo Pronunciamento CPC 29. O foco do estudo foi a pecuária bovina de corte em função de sua importância econômica nacional e por existir mercado ativo para os animais em várias fases da vida. A pesquisa revisou os principais conceitos pertinentes ao tema, além dos estudos que permeiam o valor justo, buscando examinar a aplicabilidade, restrições, críticas, vantagens e graus de subjetividade. O estudo de caso foi o método utilizado para conhecer os sistemas em uso na avaliação de ativos biológicos, os quais foram comparados a uma lista de requisitos exigidos pelo valor justo. Os resultados obtidos apontam que é possível ser aplicado o valor justo na atividade agropecuária no Brasil, para o caso estudado, entretanto em algumas fases da vida do animal, principalmente quando não existem valores de mercado disponíveis, tal aplicação encontra maiores restrições além de proporcionar maior subjetividade. / The usefulness of Accounting for decision making is related to measurement and appropriate disclosure of information that really reflect the economic and financial situation of the business. The fair value has been presented as a way of assessment of certain specific assets, including the biological, which are endowed with life and, therefore, are liable to biological transformations (birth, growth, degeneration and death) which affect significantly their value and the historical cost is not able to faithfully reflect every values gains or losts. Under this scenario, this research aims to answer the question: What restrictions can be found in the application of fair value in the activity of cattle raising in Brazil, considering the implicit subjectivity in the choice of assessment methods? And, consequently, the present work aim to study the subjectivity found in the application of fair value in biological assets measurement in cattle raising in Brazil, considering the conceptual aspects and rules determined by the Standard CPC 29. The focus of this study was the beef cattle farming because of its importance for national economic and the existence of active market for these animals at various stages of life. The study reviewed the main concepts that are relevant to the subject, besides the studies that underlie the fair value, seeking to consider the applicability, limitations, criticisms, advantages and degrees of subjectivity. The case study was the method used to know the systems in use in the assessment of biological assets, which were compared to a list of requirements required by the fair value. The results indicates that it is possible to apply the fair value in agriculture and cattle raising activity in Brazil, for the case studied, however in some phases of this animals life, especially when there are no market values available, such application finds further restrictions besides providing greater subjectivity.

As empresas têm expandido as suas relações de negócio além das fronteiras de sua cadeia de valor para poder atender às necessidades das distintas e cada vez mais numerosas partes envolvidas. O objetivo geral deste trabalho é propor um procedimento de integração das necessidades dos stakeholders aos objetivos estratégicos através da análise da rede de valor. A partir de uma pesquisa-ação as informações levantadas de fontes internas e externas de uma empresa fornecedora de peças automotivas, foram tratadas com a ferramenta de Análise da Rede de Valor, associada a matrizes de priorização. Os resultados obtidos incluem a modelagem da rede de valor da empresa, identificação das necessidades das partes interessadas, definição das necessidades críticas para cada parte interessada. Na sequência foi possível alinhar os objetivos estratégicos às necessidades dos stakeholders, o estabelecimento de novos objetivos estratégicos da organização para as lacunas identificadas e o desdobramento de processos para os objetivos identificados. A aplicação da ARV mostrou-se adequado à integração das necessidades das partes envolvidas aos objetivos estratégicos gerando um procedimento a ser aplicado em situações semelhantes. / The companies have expanded its business relations beyond the borders of its value chain to meet the needs of the distinct increasingly numerous parties. The general goal of this paper is to propose a procedure of stakeholders’ needs integration to the strategical objectives through the analysis of network value. From action research collected information from internal and external sources of a supplier automotive parts, were treated with the tool of network analysis, matrices associated with prioritization. The obtained outcomes include the modeling network of a company value, identification of the stakeholders’ needs, and definition of the critical needs for each stakeholder. In the sequence it was possible to align the strategic objectives to the needs of the stakeholders, the establishment of new strategic goals of the organization to the identified blanks and the deploying process for the identified goals. The implementation of ARV was adequate to the integration needs of parties involved to the strategic goals generating a procedure to be applied in similar situations.

As empresas têm expandido as suas relações de negócio além das fronteiras de sua cadeia de valor para poder atender às necessidades das distintas e cada vez mais numerosas partes envolvidas. O objetivo geral deste trabalho é propor um procedimento de integração das necessidades dos stakeholders aos objetivos estratégicos através da análise da rede de valor. A partir de uma pesquisa-ação as informações levantadas de fontes internas e externas de uma empresa fornecedora de peças automotivas, foram tratadas com a ferramenta de Análise da Rede de Valor, associada a matrizes de priorização. Os resultados obtidos incluem a modelagem da rede de valor da empresa, identificação das necessidades das partes interessadas, definição das necessidades críticas para cada parte interessada. Na sequência foi possível alinhar os objetivos estratégicos às necessidades dos stakeholders, o estabelecimento de novos objetivos estratégicos da organização para as lacunas identificadas e o desdobramento de processos para os objetivos identificados. A aplicação da ARV mostrou-se adequado à integração das necessidades das partes envolvidas aos objetivos estratégicos gerando um procedimento a ser aplicado em situações semelhantes. / The companies have expanded its business relations beyond the borders of its value chain to meet the needs of the distinct increasingly numerous parties. The general goal of this paper is to propose a procedure of stakeholders’ needs integration to the strategical objectives through the analysis of network value. From action research collected information from internal and external sources of a supplier automotive parts, were treated with the tool of network analysis, matrices associated with prioritization. The obtained outcomes include the modeling network of a company value, identification of the stakeholders’ needs, and definition of the critical needs for each stakeholder. In the sequence it was possible to align the strategic objectives to the needs of the stakeholders, the establishment of new strategic goals of the organization to the identified blanks and the deploying process for the identified goals. The implementation of ARV was adequate to the integration needs of parties involved to the strategic goals generating a procedure to be applied in similar situations.

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.

Purpose: The aim of this paper is to explain and to create an understanding if personalized advertising online creates value for customers.  Design/methodology/approach: A qualitative study through 14 semi-structured interviews.  Findings: The study found personalized advertising to be seen as value co-creation in some cases, but because privacy concerns exist and affect the perception of advertising, it can in many cases lead to value co-destruction instead. It is thus a consideration between privacy concerns and the perceived value of the personalized advertising that decides if the offering will co-create or co-destroy value.  Research limitations/implications for future research: Our study did not involve respondents’ younger than 21 years old, which could have affected the result as this is a generation seen as technology savvy. Through a quantitative study, future research could try to find extremes in personalities by conducting a survey with a large sample of people in different ages, nationalities, gender, active online, etc. in order to see if there are correlations between for example age and privacy concerns.  Practical implications: One purpose of the study is to provide companies with insights of how different customers perceive personalized advertising online in terms of customer value in order for companies to know how to think when targeting their customers.  Keywords: online advertising, personalized advertising, personalized-privacy paradox, privacy concerns, value creation, value co-creation, value co-destruction.

In light of growing criticism towards New Public Management and its effects, interest has been directed at alternative management control concepts in the public sector. Whether Public Value Management is an alternative, possibly even a new paradigm, is being discussed on the research front. New Public Management and Public Value Management have evolved in parallel during the past decades. However, New Public Management has had greater impact, not least in governments’ control of state agencies. The aim of the thesis is to gain an understanding of how ideas about the creation of public value diverge between New Public Management and Public Value Management. Beyond the research question of whether management control meets the demands of efficiency and customer-orientation as addressed in previous studies on reforms influenced by New Public Management, this thesis deals with the issue of creating value for the benefit of society. In a qualitative approach, the research is based on interpretations of documents, observations and interviews with examples from state agencies in the museum sector. The result of the study shows that differences between New Public Management and Public Value Management are expressed in notions of accountability, results and proficiency. The time perspective differs, as do the means of financing and involvement of stakeholders. Reforms in line with Public Value Management call for the involvement or consideration of a larger circle of stakeholders, including future generations. The findings of the thesis suggest that the diverging perceptions of value creation does not rule out that elements from both concepts can be combined and complement each other. The main issue is to take into account the contribution made to public value, considering whether the mandate is a long-term government assignment in line with Public Value Management or if it involves activities well suited to New Public Management with prerequisites for market orientation. The dissertation contributes to research in the field of management control in the public sector and the issue of public value.

I denna uppsats analyseras fem mjukvaruverksamheter om hur de tolkar och hur de skapar värde i sina mjukvaruprocesser. Analysen tar upp hur modellen Software Value Map kan användas som hjälpmedel för olika besluttaganden vid värdeskapande. Syftet är att förstå hur olika beslutstagande påverkar värde utfallet i varje leverans och produkt. I uppsatsen söks svaret på hur de lokala företagen tolkar och levererar värde idag. Genom att studera ekonomi- och beslutsteorier förstår vi vilken betydelse och påverkan dessa har i värdeskapandet när produkter utvecklas. Resultatet av denna studie visar att de lokala företagen prioriterar kundbaserade värdeaspekter för att generera värde. Det visar sig även finnas likheter och skillnader om företagens personal och hur företagen värdesätter olika aspekter som genererar värde. / This thesis searches for the answer of how five companies interpret and deliver value in their software processes. The analysis uses the Software Value Map model that can be used as a tool for decision making in value creation. The purpose is to understand how different decisions affect the value of each delivery and product. By studying economics and decision theories, we understand the importance and impact they have in value creation when products are developed. The result of this study shows that local businesses prioritize customer-based value aspects to generate value. There are also similarities and differences in staff and how companies value different aspects that generate value.