[pt] A crise financeira de 2008 estimulou com que as empresas compradoras e fornecedoras, assim como os bancos, buscassem novas alternativas de financiamento para aumentar a transparência das operações, reduzindo os riscos e o custo do crédito. O foco então passou a ser a gestão integrada da cadeia de suprimentos a partir dos seus fluxos físicos, de informação e financeiros, criando uma relação de ganha-ganha para todos os elos envolvidos na cadeia. O Financiamento da Cadeia de Suprimentos (FCS) é um meio de realizar esta integração dos fluxos, gerar economias e potencializar os ganhos financeiros utilizando a própria cadeia de suprimentos como fonte de recursos. Desta forma, este trabalho foi iniciado a partir da revisão da literatura acerca do FCS, destacando a sua evolução, principais conceitos e soluções de financiamento. Em seguida foi realizado um estudo de caso com o objetivo de compreender e descrever o funcionamento e principais características do programa de FCS de uma empresa de petróleo. A partir da comparação do Ciclo de Conversão de Caixa (CCC) com outras empresas e índices referentes ao setor de petróleo, mostrou-se que o CCC da empresa estudada, em geral, situa-se acima dos demais, sendo o principal fator para este resultado o seu elevado Prazo Médio de Estocagem (PME). Pela análise de indicadores de desempenho financeiro e econômico não é possível concluir objetivamente que o programa de FCS desde a sua implementação, em 2011, até 2019 tenha contribuído para a liquidez e rentabilidade da empresa. É preciso levar em conta questões adicionais como preço do petróleo e defasagem dos preços domésticos em relação aos preços internacionais nas importações de derivados, sendo fatores que tiveram forte impacto sobre o desempenho da empresa no período. Como forma de contribuição adicional para a Gestão da Cadeia de Suprimentos (GCS), a partir da análise DuPont sobre o Retorno Sobre os Ativos Líquidos (RONA) de 2019, foi realizada análise de sensibilidade para avaliar a relação dos componentes do CCC sobre esse indicador. Este trabalho foi realizado sob a perspectiva da empresa de petróleo que é a compradora dentro do programa FCS. Portanto, a principal recomendação para trabalhos futuros é a realização de pesquisas que avaliem o impacto do programa de FCS sobre os fornecedores. / [en] The 2008 financial crisis stimulated buyers and suppliers, as well as banks, to seek new financing alternatives to increase the transparency of operations, decrease risks and the cost of credit. The integrated Supply Chain Management (SCM) based on its physical, information and financial flows became the focus, creating a win-win relationship for all links in the chain. Supply Chain Finance (SCF) is a way of integrating flows, generating savings, and enhancing financial gains using the supply chain as a source of funds. Thus, this work begins with a literature review of the SCF, highlighting its evolution, main concepts and financing solutions. Then, a case study was carried out in order to understand and define the functioning and the main characteristics of an oil company s SCF program. From the comparison of the Cash Conversion Cycle (CCC) with other companies and indexes referring to the oil sector, it was demonstrated that the CCC of the studied company is in general situation above the others, being the high Days Inventory Outstanding (DIO) the main reason for this result. By analyzing financial and economic performance indicators, it is not possible to objectively realize that the SCF program since its implementation in 2011 and until 2019 has contributed to the company s liquidity and profitability, there are issues such as oil prices and the gap between domestic and international prices on imports of oil products had a strong impact on the company s performance in the period. As a form of additional contribution to SCM, from the DuPont analysis on the Return on Net Assets (RONA) of 2019, a sensitivity analysis was carried out to analyze the relationship of CCC components on the indicator. This work was carried out from the perspective of the oil company that is the purchasing company within the FCS program, therefore, the main recommendation for future work is to conduct research that evaluates the impact of the FCS program on suppliers.

We study the interconnections between the spin Benjamin-Ono (sBO) and half-wave maps (HWM) equations, a pair of nonlinear partial integro-differential equations that have recently been found to permit multi-soliton solutions, where the time evolution of the constituent solitons can be described in terms of the well-known, completely integrable, spin Calogero-Moser (sCM) system. By considering a symmetry transformation of the sCM dynamics we are led to introduce a scale parameter into the sBO equation, yielding what we call the rescaled sBO (rsBO) equation, which has both the sBO and HWM equations as special cases. Together with the addition of a new constant background term in the multi-soliton ansatz for the sBO equation, this allows us to formulate a theorem for the rsBO equation that unifies and generalizes previously known soliton theorems for the sBO and HWM equations. The theorem offers a new perspective on these equations; we use it to show the emergence of HWM dynamics in a certain background-dominated limit of the sBO equation, and to suggest a generalization of the HWM equation. Along the way we discuss basic properties of the new multi-soliton solutions, and how to construct them. We spend some time proving that indeed all previously known multi-soliton solutions of the HWM equation are given by the new theorem, and not just a subset. We discuss, and state a conjecture about, possible physical interpretations of the sBO equation. Finally, we apply the same ideas to the spin non-chiral intermediate long-wave (sncILW) and non-chiral intermediate Heisenberg ferromagnet (ncIHF) equations, find that they are related in the same way as the sBO and HWM equations, and formulate a unified theorem for their multi-soliton solutions. For ease of exposition we keep the discussion to hermitian solutions of the sBO and sncILW equations and $\bb R^3$-valued solutions of the HWM and ncIHF equations, though readers familiar with the subject will have no problem generalizing to the non-hermitian and $\bb C^3$-valued cases. / Vi studerar kopplingarna mellan sBO- (spin Benjamin-Ono) och HWM- (half-wave maps) ekvationerna, två ickelinjära partiella integrodifferentialekvationer som nyligen visat sig tillåta multisolitonlösningar, där tidsevolutionen av ingående solitoner kan beskrivas av det välkända, fullständigt integrerbara sCM- (spin Calogero-Moser) systemet. Genom att undersöka en symmetritransformation av sCM-dynamiken leds vi att introducera en skalparameter i sBO-ekvationen, vilket ger upphov till vad vi kallar för rsBO- (rescaled sBO) ekvationen, som har både sBO- och HWM-ekvationerna som specialfall. Tillsammans med införandet av en ny konstant bakgrundsterm i multisolitonansatsen för sBO-ekvationen så låter detta oss formulera en sats för rsBO-ekvationen som förenar och generaliserar tidigare kända solitonsatser för sBO- och HWM-ekvationerna. Satsen ger ett nytt perspektiv på dessa ekvationer; vi använder den för att påvisa uppkomsten av HWM-dynamik i en viss bakgrundsdominerad gräns av sBO-ekvationen, och för att föreslå en generalisering av HWM-ekvationen. Längs vägen diskuterar vi grundläggande egenskaper hos de nya multisolitonlösningarna och hur man konstruerar dem. Vi lägger lite tid på att bevisa att mycket riktigt alla tidigare kända multisolitonlösningar av HWM-ekvationen ges av den nya satsen, och inte bara en delmängd. Vi diskuterar, och formulerar en konjektur kring, möjliga fysiska tolkningar av sBO-ekvationen. Slutligen tillämpar vi samma idéer på sncILW- (spin non-chiral intermediate long-wave) och ncIHF- (non-chiral intermediate Heisenberg ferromagnet) ekvationerna, finner att de är relaterade på samma sätt som sBO- och HWM-ekvationerna, och formulerar en förenad sats för deras multisolitonlösningar. För att förenkla presentationen håller vi diskussionen till hermiteska lösningar av sBO- och sncILW-ekvationerna samt $\bb R^3$-värda lösningar av HWM och ncIHF-ekvationerna, men läsare bekanta med ämnet bör utan besvär kunna generalisera till de icke-hermiteska och $\bb C^3$-värda fallen.

No description available.

[pt] A indústria offshore vive atualmente a quarta revolução industrial que traz novos desafios para a cadeia de suprimentos e exige a implementação de paradigmas clássicos como a filosofia Lean, a fim de aumentar a eficiência e aprimorar processos, obtendo vantagens competitivas sustentáveis que são requisitos base para a transformação digital. Entretanto, ainda é limitada a aplicação do Lean no setor de transporte rodoviário e há escassez de estudos práticos sobre como o Lean Transportation (LT) pode apoiar a melhoria das operações offshore. Dessa forma, objetiva-se aplicar técnicas do LT para reduzir desperdícios no processo de transporte dedicado destinados à cadeia de suprimentos offshore de uma empresa de grande porte do setor de óleo e gás. Para isso utilizou-se uma pesquisa-ação com abordagem multimétodo por meio de scoping review, grupos focais e observação participante e aplicação de ferramentas Lean como o Value Stream Mapping (VSM) para identificar desperdícios presentes no processo e possibilidades de melhoria competitiva para a área interna de logística da empresa em análise, permitindo uma logística de transporte planejada com nível de serviço adequado às necessidades do cliente. Como produto, observou-se a redução de desperdícios principalmente nas etapas de espera de carregamento e descarregamento em transporte rodoviário dedicado por meio de um caso de intervenção real, resultando na implementação de ações de controle, automatização e aprimoramento das atividades com redução expressiva do tempo de inatividade do processo, ganho monetário de 6.300.000,00 reais por ano para a operação e produtos como questionário de benchmarking, protocolo de pesquisa-ação e ciclo PDCA que podem ser aplicados em outras empresas do mesmo segmento. Também foram identificados, qualitativamente, desperdícios associados a esforço humano e recursos digitais mal-empregados ou não implementados. / [en] The offshore industry is currently experiencing the fourth industrial revolution that brings new challenges to the supply chain and requires the implementation of classical paradigms such as Lean philosophy in order to increase efficiency and improve processes, obtaining sustainable competitive advantages that are basic requirements for digital transformation. However, the application of Lean in the trucking industry is still limited and there is a dearth of practical studies on how Lean Transportation (LT) can support the improvement of offshore operations. Thus, the objective is to apply LT techniques to reduce waste in the dedicated transportation process for the offshore supply chain of a large oil and gas company. To do so, it was used action research with a multi-method approach through scoping review, focus groups and participant observation and application of Lean tools such as Value Stream Mapping (VSM) to identify waste present in the process and possibilities of competitive improvement for the internal logistics area of the company under analysis, allowing a planned transport logistics with a level of service appropriate to customer needs. As a result, there was a reduction in waste mainly in the waiting stages of loading and unloading in dedicated road transport through a real intervention case, resulting in the implementation of control actions, automation and improvement of activities with a significant reduction in downtime of the process, monetary gain of BRL 6,300,000.00 per year for the operation and products such as a benchmarking questionnaire, action research protocol and PDCA cycle that can be applied to other companies in the same segment. We also identified, qualitatively, waste associated with human effort and digital resources misused or not implemented.

[ES] El desarrollo tecnológico, consecuencia de las revoluciones industriales, ha generado que constantemente en los procesos de manufactura se alteren y sustituyan las técnicas de producción, impactando, a su vez, la gestión de flujos de información, financieros y de materiales en las cadenas de suministro. La manufactura aditiva es considerada como una técnica de producción con alto potencial para impactar la configuración y gestión de las cadenas de suministro, dado que supone el aumento de la eficiencia y satisfacción de la demanda por medio de resultados personalizados, ajustados a las necesidades de los clientes, reduciendo tiempos y costos en el almacenamiento, transporte y empaque. Por estas razones, con la presente tesis doctoral se desarrolló un modelo matemático a través de la dinámica de sistemas que permitiera analizar el impacto en las cadenas de suministro que han apropiado el proceso de impresión 3d como uno de sus enfoques de producción. Se inició analizando el desarrollo de la manufactura aditiva (MA) a través del tiempo, para determinar las variables que describen los cambios, el estado de madurez y el nivel de penetración en los sectores económicos; para lograrlo, se realizaron revisiones de literatura y análisis bibliométrico. Posteriormente, se definió como unidad de análisis el sector salud, debido al grado de apropiación de la MA en los procesos de atención. Se realizó la caracterización del estado actual y la propuesta de escenarios que fueron analizados a partir del modelo que simulara el comportamiento de cada escenario. Para los escenarios aditivos se consideró el rol que desempeña el miembro de la cadena que implementa el proceso aditivo y cómo esto altera la estructura, los procesos de gestión y la relación entre los actores. Los resultados demuestran el alto potencial de impacto de la MA, desde los eslabones de producción hasta el acercamiento con el cliente, respecto a la literatura, está emergiendo la investigación respecto al desarrollo de granjas de impresión y estructuras atomizadas. Se describieron los procesos de gestión de la cadena y cómo el proceso aditivo permea en los roles, la dependencia y autonomía que tiene cada miembro; siendo las variables con mayor afectación los costos de producción y distribución, tiempos de espera, respuesta e intervenciones, así como los resultados satisfactorios. Se explica a través del contraste de tres escenarios, uno tradicional y dos aditivos la reducción de, al menos, el 50% del lead time de la cadena, 30% las cantidades de unidades de insumos y 20% la capacidad disponible. En contraste, todavía se evidencian grandes retos para una adecuada implementación, relacionados con el conocimiento, cobertura, poder de adquisición económica y el nivel de respuesta de la producción tradicional. Para futuras líneas de investigación, se señala la vinculación con las demás tecnologías de la industria 4.0, el análisis de cada uno de los procesos de gestión de la cadena y el desarrollo de modelos que permitan la selección de la estructura más apropiada para la inclusión de la MA a partir de simulación de escenarios aditivos, entre otros. / [CA] El desenvolupament tecnològic, conseqüència de les revolucions industrials, ha generat que constantment en els processos de manufactura s'alteren i substituïsquen les tècniques de producció, impactant, a la mateixa vegada, la gestió de fluxos d'informació, financers i de materials en les cadenes de subministrament. La manufactura additiva és considerada com una tècnica de producció amb alt potencial per a impactar la configuració i gestió de les cadenes de subministrament, atés que suposa l'augment de l'eficiència i satisfacció de la demanda per mitjà de resultats personalitzats ajustats a les necessitats dels clients, reduint temps i costos en l'emmagatzematge, transport i empaquetatge. Per aquestes raons, amb la present tesi doctoral es va desenvolupar un model matemàtic a través de dinàmica de sistemes que permetera analitzar l'impacte en les cadenes de subministrament que han apropiat el procés d'impressió 3d com un dels seus enfocaments de producció. Es va iniciar analitzant el desenvolupament de la manufactura additiva (MA) a través del temps per a determinar les variables que descriuen els canvis, l'estat de maduresa i el nivell de penetració en els sectors econòmics; per a aconseguir-ho, es van realitzar revisions de literatura i anàlisi bibliomètrica. Posteriorment, es va definir com a unitat d'anàlisi el sector salut a causa del grau d'apropiació de la MA en els processos d'atenció. Es va realitzar la caracterització de l'estat actual i la proposta d'escenaris que van ser analitzats a partir del model que simulés el comportament de cada escenari. Per als escenaris additius es va considerar el rol que exerceix el membre de la cadena que implementa el procés additiu i com això altera l'estructura, els processos de gestió i la relació entre els actors. Els resultats demostren l'alt potencial d'impacte de la MA, des de les baules de producció fins a l'acostament amb el client, respecte a la literatura està emergint la investigació respecte al desenvolupament de granges d'impressió i estructures atomitzades. Es van descriure els processos de gestió de la cadena i com el procés additiu permea en els rols, la dependència i autonomia que té cada membre; essent les variables amb major afectació els costos de producció i distribució, temps d'espera, resposta i intervencions, així com els resultats satisfactoris. S'explica a través del contrast de tres escenaris, un tradicional i dos additius la reducció de, almenys, el 50% del lead time de la cadena, 30% les quantitats d'unitats d'inputs i 20% la capacitat disponible. En contrast, encara s'evidencien grans reptes per a una adequada implementació, relacionats amb el coneixement, cobertura, poder d'adquisició econòmica i el nivell de resposta de la producció tradicional. Per a futures línies d'investigació s'assenyala la vinculació amb les altres tecnologies de la indústria 4.0, l'anàlisi de cadascun dels processos de gestió de la cadena i el desenvolupament de models que permeten la selecció de l'estructura més apropiada per a la inclusió de la MA a partir de simulació d'escenaris additius, entre altres. / [EN] The technological development, as a consequence of industrial revolutions, has generate that constantly in the manufacturing process, the production techniques has alter and replace, at the same time, it impacts the information flows, the financial flows and the materials flows in the supply chain. The additive manufacturing is considerate as a production technique with a high potential to impact the setting and the management of the demand through the custom results, adjust to the client needs, reducing times and costs of storage, transport and packing. For these reasons, with the present doctoral thesis a mathematic model has been developed through the dynamic of systems, that allowed to analyze the impact of the supply chains that has appropriate the 3d print process as one of its production approaches. The first step was to analyzed the additive manufacturing (AM) development through the time to determine the variables that describes the changes, the state of maturity and the permeation levels in the economic sector, to make it, it was made literature reviews and bibliometric analysis. Later, it was defined as an analysis unit the health care sector due to the appropriation of the AM in the attention process. A characterization of the actual state was made, and the scenario proposal were analyzed from the model that simulates the behavior on each scenario. For the additive scenario, it was considered the role that is performed the member of the chain that implements the additive process and how this alter the structure, the management process and the relation between the actors. The results, show a high potential on the impact of AM, from the production links to the approach with the client, about the literature, it is emerging the investigation of print farms development and atomized structures. The process of the chain management was described and how the additive process permeates the roles, the dependence and the autonomy that each member has; the variables with most affectation is, the production and distribution costs, the waiting times, response and interventions, also the satisfactory results. It is explaining through the contrast of three scenarios, one traditional and two additives, the reduction of, at least the 50% of the chain lead time, 30% the supplies quantity and 20% the available capacity. By contrast, it still evidences great challenges for a proper implementation, related with the knowledge, coverage, economic acquisition power and the response level of the traditional production. For future investigations, it is points out the bonding with the other technologies of the 4.0 industries, the analysis of each one of the management process of the chain and the model development, that allowed the selection of a proper structure for the inclusion of the AM from the simulation of additive scenarios, among others. / Núñez Rodríguez, J. (2021). Modelo para el análisis del impacto de la manufactura aditiva en la gestión de la cadena de suministro [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/180383

本論文係以WTO－美國海外銷售公司（FSC）爭端案之發展歷程為例，探討該案所反映之相關爭議與議題。海外銷售公司（FSC）爭端案係歐盟指控美國所採行之FSC措施提供特定之公司享有所得稅減免之優惠，構成補貼暨平衡措施協定（SCM協定）下禁止性之出口補貼，而違反WTO相關之補貼規範。該案最終經WTO爭端解決機制（DSB）裁決，認為美國所採之FSC措施違反SCM協定相關之規範，必須修改系爭措施之規定以中止該項補貼的繼續存在。而對於美國FSC爭端案之探討，必須追溯FSC措施之前身美國「國內國際銷售公司」（DISC）法案所衍生之爭議。美國於一九七一年通過實施之DISC法案，在GATT時代已為歐體成員國指控違反補貼義務，最後爭端解決小組（Panel）亦裁決美國該法案違反相關規範。美國遂於一九八四年改行FSC措施，該措施在WTO體制下仍被裁決違反補貼之規範，而歐盟對於美國執行小組報告之裁決所改採之ETI法案仍不滿意，於是在次提起「執行監督程序」之控訴。DSB仍裁決ETI法案未符合小組報告之裁決，最終經仲裁程序授權歐盟對美國採行報復措施。凡此三十餘年的爭端案例，其各項爭點以及所反映程序及相關規範之議題，即為本研究探討之主要範圍。 然而在探討本案例各項爭點及議題之外，此爭端案所突顯的根本問題，在於GATT/WTO體制下有關「邊境租稅調整制度」的相關爭議。蓋GATT/WTO之規範從古典經濟學之理論，對於直接稅與間接稅採分別處理之邊境調整，各會員國在採行不同稅制下遂產生不同之貿易效果，以致於在適用補貼之相關規範時產生爭議。本文在介紹案例之發展以及探討相關之爭點與議題後，從GATT/WTO之制度規範面解析本爭端案所源起之制度爭議，並歸結可行之建議與解決之道。 最後，本文說明美國對於該爭端案之裁決結果所能採行之因應方向，另一方面亦以我國相關之租稅制度與法規為例，探討其是否符合WTO規範下之義務，並對我國現行之租稅制度提出看法與建議。

Cette étude lexicologique prospective s'inscrit dans la didactique des L3. L’objectif est d’élaborer un interlexique anglais-espagnol-français-italien-portugais composé des adjectifs, noms et verbes anglais fréquents dans les écrits scientifiques de la santé, et de leurs équivalents de traduction analogues en espagnol, français, italien et portugais. Deux mots sont analogues s’ils ont le même sens et une forme similaire.Les rapports entre les concepts d'analogie, de similarité et d'identité sont examinés, les types d'analogies intralinguistiques et interlinguistiques illustrés et les principales analogies et dissemblances entre l’anglais, le français et les langues romanes exposées. L'existence de celles-ci est justifiée par les origines indoeuropéennes et surtout d'intenses contacts de langues. Après avoir rappelé l’importance de l’analogie dans l’apprentissage, nous montrons le lien entre notre recherche et deux types d’approches didactiques des langues : l'intercompréhension, qui développe la compréhension de langues voisines, et les approches sur corpus qui permettent de mieux connaitre et faire connaitre la phraséologie scientifique.Les 2000 lemmes anglais les plus fréquents ont été extraits du corpus scientifique anglais de ScienText, leurs 2208 acceptions fréquentes délimitées sur la base du profil combinatoire et triées en deux catégories sémantiques : lexique de spécialité et lexique scientifique transdisciplinaire. Les lemmes anglais ont été traduits dans les quatre langues romanes, et la similarité mesurée en fonction de la sous-chaine maximale commune (SMC).L’interlexique contient 47 % des acceptions fréquentes. Par couples de langues, l’analogie est encore plus élevée : anglais – français, 66 %, anglais-italien, 65 %, anglais-espagnol, 63 %, anglais-portugais, 58 %. Ce lexique analogue pourrait donc servir comme base de transfert dans des activités de FLE L3 pour des professionnels de la santé, et l’anglais L2 semble être une passerelle possible vers les langues romanes. Des activités plurilingues sont construites sur des concordances extraites des corpus multilingues alignés EMEA et Europarl. Un questionnement métalinguistique en anglais sensibilise à des traits (morpho)syntaxiques du français ; les analogies des deux langues sont systématiquement mises en relief, et dans les cas d'opacité, celles des autres langues romanes avec l’anglais. / This prospective lexicological investigation belongs to the field of L3 French didactics. The purpose is to elaborate a French-Italian-Portuguese-Spanish interlexicon out of the frequent adjectives, nouns and verbs of the healthcare scientific writings, and their analogue translation equivalents in French, Italian, Portuguese and Spanish. Two words are analogue if they have the same meaning and a similar form.Related concepts of analogy, similarity and identity are discussed, types of intralinguistic and cross-linguistic analogies reviewed, and the main analogies and differences between English, French and Romance languages detailed. Their many analogies are justified by Indo-European origins and mostly by intense language contacts. Once the importance of analogy in learning procedures has been highlighted, we show how this research and two types of didactic approaches connect together: intercomprehension, which develops comprehension skills in neighbor languages, and corpus approaches which enable to get a closer insight into scientific phraseology.The 2000 most frequent English lemmas were extracted from the ScienText English scientific corpus, their 2208 frequent acceptions explored from their combinatory profile and sorted out in two semantic categories: healthcare subject-specific vocabulary and science specific trans-disciplinary vocabulary. The English lemmas were translated into the four Romance languages, and similarity measurements were carried out with the longest common substring method.The interlexicon contains 47% of the frequent acceptions. Analogy is even higher by language pairs: English – French, 66%, English – Italian, 65%, English - Spanish, 63%, English – Portuguese, 58%. Consequently, this analogue vocabulary could form a transfer basis in learning activities of L3 French for health care providers, and L2 English seems to be a possible bridge language toward Romance languages. Plurilingual activities are built on concordances extracted from multilingual aligned corpora (EMEA, Europarl). Metalinguistic questions in English point out (morpho)syntactic features of French; the analogies between both languages are systematically enhanced, and in case of lexical opacity, those between English and the other Romance languages.

This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. / Taxation / M. Phil. (Accounting Sciences)

This dissertation work is focused on issues related to a purchasing process in business subjects. It examines issues related to an evaluation of suppliers for a particular order. It also deals with issues within supplier-purchaser relationship, its creation and management through the SCM - Supply Chain Management. The topic of this thesis is very progressive as the selection and the evaluation of the suppliers is a very important factor in the terms of purchase and purchase expenses. A good management of the supplier-purchaser relationship can save expenses to business subjects. The elaboration of this dissertation thesis used not just theoretical findings acquired from the Czech and international literature, but also findings from surveys. The primary survey was carried out through the quantitative research, in particular research questionnaires. The findings from the primary survey were evaluated through the application Microsoft Excel and UNISTAT ® Statistical Package Version 5.6.06 Light. The acquired results were used to define the most important factors, which affect an evaluation of suppliers as well as an evaluation of the SCM in companies and data about purchases in companies. In addition the findings from the research questionnaires helped to evaluate the appointed hypothesis of the dissertation thesis. A partial outcome of the dissertation thesis is the proposal of the methodology of the evaluation of new and current suppliers including the weighting of individual evaluation parameters. For a common suppliers’ evaluation, an evaluation frequency is set by the importance of supplied material. Additionally, it methodologically describes how to evaluate supplier in time for day-to-day supply and for one-off supply. An additional partial outcome is the proposal of the methodology for an evaluation of a level of the SCM. The conclusion of the dissertation thesis is dedicated to the summary of findings, discussion of preconditions for implementation of the proposed methodology to real situations and possibilities of an additional scientist work in appropriately related subjects.

[pt] Este trabalho tem como base a análise sistemática de literatura para geração de conhecimento sobre o tema de cadeias de suprimentos sustentáveis. Para isso, foram utilizados os métodos de revisão sistemática de literatura e análise de redes, para responder as perguntas de pesquisa: quais são as principais taxonomias sobre o tema, quais são os principais direcionamentos de pesquisa futura e como os temas de cadeias de suprimentos sustentáveis se relacionam. Dessa forma, baseando-se em protocolo metodológico rigoroso e utilização do software Vosviwer, foram identificadas as principais taxonomias sobre o tema, os cinco principais assuntos que os autores mais direcionam como pesquisas futuras e as principais relações geradas a partir das análises de coautoria, co-citação, co-ocorrência. Com base nos resultados, foi possível identificar diversos pontos, como o avanço nos trabalhos envolvendo os pilares de forma integrada, as revisões sistemáticas possuindo metodologia mais robusta que revisões narrativas e o aspecto social como o principal tema indicado para pesquisas futuras. Dessa forma, consolidou-se o que se tem de mais novo na literatura sobre o tema de cadeias de suprimentos sustentáveis, orientando a comunidade científica e outras organizações sobre o assunto, mostrando ainda, os possíveis desdobramentos que podem ser trabalhos. / [en] This paper is based on a systematic literature review to create knowledge on the topic of sustainable supply chains. For this, we used the systematic literature review and network analysis methods to answer the research questions: what are the main taxonomies on the topic, what are the main directions for future research and how are the themes of sustainable supply chain themes related? Thus, based on a rigorous methodological protocol and the use of Vosviwer software, the main taxonomies on the topic were identified, the five main trend subjects were collected and the main relationships identified from the co-authoring, co-citation and co-occurrence analysis. Based on the results, it was possible to identify several points, such as the progress in the work involving the pillars in an integrated manner, systematic reviews having a more robust methodology than narrative reviews and the social aspect as the main theme indicated for future research. Thus, the latest in the literature on the topic of sustainable supply chains was consolidated, guiding the scientific community and other organizations on the subject, and also showing the possible developments that may be work.