Background: With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food.   Problem definition: What factors are important for organic retail business long term survival? Purpose: Trough case studies analyze and evaluate the organic niche retail companies’ strategies of marketing. Methods: This study is based on both qualitative and quantitative research methods. The qualitative data has been gathered through interviews with each company, on the management and employee level, at five different companies. The quantitative data has been gathered through a customer survey with the customers of each company. Results: All of the studied companies used development as their marketing strategy, offering surplus values to the customers by integrating the organic aspect into all levels within the company. Four out of five cases had high involved customers and a high level of interaction between the customers and the personnel. High involved customers with development as comprehensive strategy creates a combination leading to long term survival. Conclusion: On the very competitive retail market following factors are important for the long term survival of the companies with organic niches; that the organic aspect is integrated with all involved parties, that the company has a well working internal marketing, that the staff generates a high level of service for customers and that they can provide customers with high level of knowledge about the organic products. / Bakgrund: I takt med den ökade globaliseringen har livsmedelpriserna pressats för att sedan ha vänt och istället nått rekordhöga höjder. Ekologiska matvaror som redan varit dyrare, blir ännu dyrare. Den rådande finanskrisen leder till en minskad konsumtion vilket hotar de små livsmedelsbutikerna. Globaliseringen och den medförda konkurrensen har haft en negativ påverkan på miljön i form av miljö- och klimatproblem, däremot har viljan att lösa dem ökat markant, vilket avspeglas genom ett globalt engagemang för miljöfrågor. Den enskilde individen prioriterar miljöaspekten allt högre, vilket har lett till att fler aktörer, både stora kedjor och små affärer, gått in på den ekologiska livsmedelsmarknaden, vilket medför en starkt ökad konkurrens för de små ekologiskt nischade livsmedelsföretagen. Problemformulering: Vilka faktorer är viktiga för miljönischade livsmedelsbutikers långsiktiga överlevnad? Syfte: Genom en fallstudie analysera och utvärdera de ekologiskt nischade livsmedelsbutikernas marknadsföringsstrategier. Metod: Studien är baserad på både kvalitativ och kvantitativ data. Kvalitativ data har hämtats genom intervjuer på två nivåer, ledning och anställda, hos fem olika livsmedelsföretag. Intervjusvaren jämförs sedan i en GAP-analys för att upptäcka eventuella gap. Kvantitativ data har insamlats genom enkätundersökning med kunder till respektive livsmedelsföretag. Resultat: Samtliga livsmedelsföretag i undersökningen använde utveckling som marknadsföringsstrategi, genom att den ekologiska aspekten integrerades i alla nivåer i företaget. I fyra av fem fall var kunderna höginvolverade och en hög interaktion förekom mellan kund och personal. Den ovanstående kombinationen med höginvolverade kunder och utveckling som övergripande strategi för företagen, ger resultatet långsiktig överlevnad. Slutsats: För att de ekologiska livsmedelföretagen skall kunna överleva på den konkurrensutsatta marknaden, är följande faktorer viktiga; att den ekologiska aspekten integreras hos alla inblandade parter, att företaget har en fungerande intern marknadsföring, att personalen har en hög servicenivå gentemot kund och att personalen har en hög specialkunskap om de ekologiska produkterna att tillhandahålla kunderna med.

我國所得稅法自民國八十七年一月一日開始實施兩稅合一制度。這原本是政府一項消除重複課稅的美意，但是仍受到多方批評。其爭議點就在於「未分配盈餘加徵百分之十營利事業所得稅」這項配套措施的實施。許多專家學者認為，對企業的未分配盈餘課稅，不利於企業內部資金的累積，進而影響其創新活動的投入與產出。而財政部卻持有不同的看法。 基於上述爭議，本研究以迴歸模式探討「未分盈餘加徵百分之十營利事業所得稅」制度的實施，對企業創新活動的影響。經實證結果發現： 1.對企業未分配盈餘加徵10%營利事業所得稅，確實會影響企業資本形成，降低其創新活動。因此，為求稅制良善，促進國家經濟發展，政府對於稅制之設計應謹慎為之。 2.以高科技產業和傳統產業比較，高科技產業由於兩稅合一未分配盈餘加徵10%營利事業所得稅制度的實施，其創新活動較制度實施前縮減，且縮減程度明顯大於傳統產業。此結果顯示，高科技產業顯然可謂新稅制下的最大受害者。因此，對高科技產業之未分配盈餘加以課稅，無疑是形成其創新活動的絆腳石、增加其營運上的風險。政府對此情況，應予正視。 3.以融資受限公司和融資未受限公司比較，兩稅合一之未分配盈餘加徵10%營利事業所得稅制度對融資受限公司之影響不大。經分析樣本特性，發現融資受限公司的獲利能力較差，因此租稅課徵對於其所造成的影響較低。因此可推論，獲利能力差之融資受限公司的創新活動受到非租稅因素的影響比租稅因素來得大。 關鍵字：未分配盈餘加徵百分之十營利事業所得稅，兩稅合一，創新活動 / In response to the public concern, Taiwan has adopted the imputation tax credit system since January 1st, 1998. Although the new tax reform can eliminate double taxation, the implementation of additional 10% surtax on undistributed surplus earnings has engendered lots of comments. Based on the disputations resulted from the new tax system, we conduct an empirical research analyzing the impacts of the implementation of additional 10% surtax on undistributed surplus earnings on the enterprises’ innovation. The empirical results in this research can be summarized as follows: 1. Imposing 10% surtax on corporate undistributed surplus earnings has adverse effect on capital accumulation, in turn leading to reduction in incentive of enterprises to conduct innovative activities. 2. Compared to the traditional industry, adverse effect of this new system is more profound for firms in the high-tech industry. The results indicate that high-tech industry is the major victim under the new tax reform. Therefore, imposing additional 10% surtax on high-tech industry will be an obstacle to enterprises’ growth and increase its operating risks. 3. Compared to unconstrained firms, we find out that the new tax system have less effects on constrained firms. Owing to considering the poor profitability, we can infer that non-tax factors have greater influence on the innovation of constrained firms relative to tax factors. Key words: additional 10% surtax on undistributed surplus earnings, the imputation tax credit system, innovation

我國保險法令對於市場中分屬不同業務性質之保險經紀人，於監理規範上並無太大之區別。而於實際之財產保險與人身保險之經紀業務中，其間實具有相當大之差異性存在。再就保險之需求者而言，企業型之被保險人與消費型之被保險人，本屬相當不同之市場族群，這也正說明近年關於金融消費者保護法之立法，即係著眼於金融消費者市場保護措施的建立。惟對於企業型之被保險人市場，於保險法相關之規範上，則相應缺少一些差異性之規範設計。 我國保險法令關於直接保險業務與再保險業務並未依國內市場之業務與國際市場之業務而區分，自然造成我國保險經紀人之業務類別僅分為「直接保險經紀業務」及「再保險經紀業務」二分法之現象。而保險經紀人執行此等「前衛業務」時，事實上其所應負責任之對象為該等原始被保險人，而非被再保險人〈即原保險人〉。但相較於國內保險法規上之分類類別，也只能將其視為「再保險」之一類別，此時該等執行此類「前衛業務」之保險經紀人依此法令上之二分法類別設計，將同時具備執行「直接保險經紀業務」及「再保險經紀業務」之情形，雖然於我國法令規範上，經紀人公司得經營保險經紀人業務及再保險經紀業務，但同時也衍生於法規上如何處理利益衝突之問題。但於此等「前衛業務」，保險經紀人事實上所應負責任之對象應僅指該等原始被保險人，而非被再保險人〈即原保險人〉，此時若又將其同視為兼具執行「再保險經紀業務」，則自然發生法令規範與事實關係不符之謬誤。 本文對於保險經紀人同時經營保險經紀業務與再保險經紀業務之問題，於根本上探討保險經紀人於實務作業之具體情形，並分析其法律地位與相關之義務與責任，希望對於保險法相關規範之發展上，能對於不同業務屬性之保險經紀業務行為，發展出一套不同之思路與設計，藉以消彌監理與實務間之鴻溝。並期待法規應引領國內保險公司，能真正專注於實質保險本業之經營，對於大型企業體之財產保險需求，能真正作為承接實質風險之保險人，而非甘於僅處於前衛業務所安排之出單公司，以類似於保險中介人收取服務費用之模式經營。如此，對於被保險人而言，則可相對免除國內出單費用之成本；對於保險經紀人而言，亦可達到為被保險人最大利益考量之執業職責。 基於目前法規對於跨國保險、境外保險及剩餘保險等問題呈現法規缺漏之現象，本文亦延伸探討目前相關法令對於境外保單議題之處理方式。目前之保險法167-1條未將企業等非消費者被保險人購買境外保單之情形排除於外，實無益於維護金融市場秩序、保障消費者權益之立法目的，應予排除。另鑑於境外保單交易多具跨國性質，基於罪刑法定主義之明確性原則，立法者應將「代理、經紀、招攬保險業務」定義清楚，避免嗣後爭議。 本論文以產物保險為主軸，於第二章中介紹保險相關的輔助人，保險係人類創造新文明之過程中損失分擔之機制，這個機制則需要許多人之努力方得以運轉，保險契約之締結，除了契約當事人以外，尚需要有許多相關人士的輔助，才得以使保險機制能更有效的運作，此等保險相關的輔助人各司其職，目的均在使得保險制度之運作更為流暢與正當。第三章及第四章分別論述保險經紀人之市場功能與法律地位、保險經紀人之行為規範與專業責任及義務，以及我國保險法令關於保險經紀人之相關規範。第五章至第七章深入探討保險經紀人處理境外保單之相關問題、P&I制度、國際金融業務境外保險之議題，並檢討現行法制對於保險經紀人處理境外保單之法律問題。並於第八章文末提出修法建議與結論。 本論文以現代經濟社會對保險制度之期待為標的，以保險服務業對整體經濟社會發展所產生之影響及其願景為研究背景，期待藉由保險實務工作者與政府主管機關、法律學界與實務界之共同努力，能使保險實務之運作更趨於完善，並使國內保險事業與國際保險市場之發展密切接軌，形成一套保險從業人員得所依循之「執業典範」，以為日後相關保險從業人員及主管機關得以遵循及評鑑的共同指標，使投保大眾對於保險制度之運作更具有信賴與安全感，給予全體社會一個穩健、安全又合諧的經濟環境。

The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))

The Swedish Military Defence is about to make a large reorganization. Surplus, everything from tanks to personal underwear, enough to equip 800,000 soldiers will be destroyed or sold to the highest bidder. This thesis is a discourse analysis about the argumentation in media between the Military and the enthusiast, who are interested in military vehicles and military surplus. / Uppsatsen är en kartläggning och diskursanalys av den argumentation som förekommit i den mediala debatten rörande den svenska Försvarsmaktens avveckling av överskott. Morgondagens försvar ska vara baserat på kvalité istället för kvantitet. Från att ha haft ett försvar som omfattat omkring 800 000 personer under vapen i händelse av ofred ska det nya försvaret skäras ned till att omfatta omkring 200 000 personer. En mängd materiel, allt från stridsvagnar och underkläder, blir således överflödig. Försvarsmakten skall fram till utgången av 2004 ha genomfört omorganisationen. Tillvägagångssättet att avveckla överskottet varierar, destruktion, försäljning och som bistånd är exempel på avvecklingsalternativ. De olika tillvägagångssätten har fått kritik från olika aktörer som deltagit i debatten. Det opinionen reagerat på är att, i många fall, helt fungerande och ny materiel destruerats eller så har kritik riktats mot de olika försäljningsförfarandena som Försvarsmakten tillämpat. Uppsatsen undersöker aktörernas argumentering i debatten och försöker att analysera varför argumenteringen ser ut som den gör.

Submitted by Priscilla Araujo (priscilla@ibict.br) on 2017-08-28T19:24:32Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) TESE ANDRE BRAZIL PPGCI IBICT UFRJ 2017.pdf: 6609733 bytes, checksum: 1f7f9787f4ef6bff7a57d796c14e6a2c (MD5) / Made available in DSpace on 2017-08-28T19:24:32Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) TESE ANDRE BRAZIL PPGCI IBICT UFRJ 2017.pdf: 6609733 bytes, checksum: 1f7f9787f4ef6bff7a57d796c14e6a2c (MD5) Previous issue date: 2017-05-24 / Essa pesquisa investiga os usos da gamificação no contexto do capitalismo contemporâneo, observando aspectos relacionados à mobilização da subjetividade para a produção colaborativa de informação e conhecimento em experiências corporativas, universitárias e da ciência cidadã. O trabalho conceitua e diferencia a gamificação do jogo, a partir da observação dos ambientes de uso e da sua sincronia, da comunicação através das regras, do registro das interações dos participantes e de diversos fatores motivacionais envolvidos. Aborda a questão do uso da gamificação como forma de trabalho, onde observa, nas iniciativas de gamificação investigadas, questões associadas à centralidade do trabalho vivo, ao investimento do tempo de vida dos participantes e ao modo de produção existente nos ambientes gamificados, comparando-o com outras modalidades existentes, a partir dos aspectos da mais-valia 2.0, do uso de táticas tayloristas, do controle e captura da produção, das tensões, monitoração, influência, manipulação, alienação e exploração dos participantes, dos diferenciais de produtividade, e da mensuração quantitativa e qualitativa dos resultados. São observados a incorporação da estética e do design na gamificação, a sua influência na subjetividade e na expressividade dos participantes, a reconfiguração dos signos e os perfis de contribuição. Identifica-se também a presença de um meta-jogo nas gamificações, que redefine o seu conceito sob a ótica de um agenciamento que atua na regulação dos fluxos colaborativos voluntários, onde a auto-capacitação e a participação massiva são observados como diferenciais. A gamificação é ainda comparada em relação às definições da ciência comum e aberta, sendo destacadas situações de uso nas quais foram identificadas uma resistência ou subversão ao sistema. / This research investigates the gamification uses under a cognitive capitalism's perspective. It highlighs features for the participation engagement through subjectivity, towards a colaborative production of information and knowledge in the corporative, academical and citizen science projects. The work distinguishes gamification from game definitions, considering the environments' use and synchrony, the communication through the rules, the registry of user interactions, and the associated motivational factors. It addresses the use of gamification as work and considers the following features in the investigated gamification initiatives: the living work centrality, the subsumption of volunteer's leisure time and the production mode in gamified environments, comparing it to other existing modes and the aspects of 2.0 surplus value, the use of taylorist tactics, the control and capture of production, the tensions, surveillance, influence, manipulation, alienation and exploration of volunteers, the productity differentials, and the measuring of their quantitative and qualitative results. The integration of aesthetics and design in gamification, its influence over the volunteers' subjectivity and expressivity, the ressignification of signs and the profiles for contribution are also investigated. A meta-game is found present inside the gamifications, one that redefines its original concept under an agency perspective of a regulation for the collaborative flux of volunteers, where the self-learning and the massive participation show up as differentials. The gamification is also compared to the open science and common science definitions, and examples of its uses as a tool for the resistance or the subversion of the system are highlighted.

Submitted by NILTON ALBINO FILHO (nilton.albino@uol.com.br) on 2012-07-12T00:13:30Z No. of bitstreams: 1 Dissertação_final_NiltonAlbino.pdf: 1758566 bytes, checksum: 55bd26c77bdc345efaa5c4c3b7a23fa0 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2012-07-12T16:00:24Z (GMT) No. of bitstreams: 1 Dissertação_final_NiltonAlbino.pdf: 1758566 bytes, checksum: 55bd26c77bdc345efaa5c4c3b7a23fa0 (MD5) / Made available in DSpace on 2012-07-12T16:44:13Z (GMT). No. of bitstreams: 1 Dissertação_final_NiltonAlbino.pdf: 1758566 bytes, checksum: 55bd26c77bdc345efaa5c4c3b7a23fa0 (MD5) Previous issue date: 2012-06-15 / Os mercados dos produtos oriundos da cana-de-açúcar no mundo vêm sofrendo nos últimos anos mudanças estruturais significativas. No cenário brasileiro, houve grande expansão da produção de cana-de-açúcar, impulsionados pela demanda dos carros flex –fuel, além da oportunidade de suprir o volume de açúcar que a União Europeia deixara de colocar no mercado mundial pela eliminação da subvenção aos exportadores de açúcar do bloco. As incertezas dos mercados exigem mudanças de estratégias de negócio, usinas projetadas para produção exclusiva de etanol, alteram sua estratégia para produção conjunta etanol e açúcar. Apesar dos processos comuns para produção de açúcar e etanol, não significa que essa mudança de estratégia seja fácil de ser efetivada, principalmente pelo aspecto energético. Estudos de processo de produção de açúcar mais eficientes energeticamente, com custos menores tem ganhado força na União Europeia, dentre elas a cristalização do açúcar por resfriamento. Vários cenários produtivos inclusive integrados a produção de etanol tem sido desenvolvidos ao longo dos anos. O objetivo do trabalho foi verificar por comparação de cenários, duas tecnologias de cristalização do açúcar (cozimento e resfriamento), em relação ao impacto nos excedentes de energia elétrica quando a produção de açúcar é adicionada a unidades que produzem somente etanol e energia elétrica. Por meio de simulações dos balanços térmicos dos cenários, observou-se uma restrição importante quando adotado a cristalização por cozimento, no que se refere aos volumes de excedentes de energia elétrica, e que pode ser minimizado se adotado o processo de cristalização por resfriamento, podendo assim ser uma alternativa quando se deseja mudar a estratégia do negócio, de produção exclusiva de etanol e energia elétrica para etanol, açúcar e energia elétrica. / Significant structural changes have been occurred in the markets of sugarcane derived products in the world in recent years. Regarding Brazilian scenario, there was a great expansion of sugarcane production due the high demand by flex-fuel cars. In addition the opportunity to meet the volume of sugar that the European Union had failed to put on the world market by eliminating the subvention to sugar exporters in the block. The uncertainties of the markets requires changes in the previus business strategies. Those mills designed for the exclusive production of ethanol, change your strategy to produce both ethanol and sugar. Despite the common processes for the production of sugar and ethanol, it does not mean that this change in strategy is easy to be effected mainly by the energy consumption. New developments in more energy efficient sugar production process, with lower costs have gained strength in the European Union, among them a sugar crystallization by cooling. Many scenarios production and integrated ethanol production have been developed over the past years. The objective of this study was to compare two technologies of sugar production such as boiling and cooling crystallization. The impact on electricity surplus when the production of sugar is added to units that produce only ethanol and electricity is discussed. By simulating the thermal balance of the scenarios, we observed an important restriction adopted when the crystallization by boiling, in terms of electricity surplus amount, which can be minimized by adopting the process of crystallization by cooling. It may therefore be an alternative when a change in the business strategy is desired from an exclusive production of ethanol and electricity to sugar, ethanol and electricity production.

Submitted by Edson Gonçalves Lopes (celglopes@gmail.com) on 2014-01-08T19:30:55Z No. of bitstreams: 1 Conexão entre estratégia e conhecimento na criação de valor adicional para stakelholders expressivos - uma nova forma de organizar os contextos capacitantes.pdf: 1795661 bytes, checksum: 358d23b2871d911179a45d1df402614b (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2014-01-28T18:25:35Z (GMT) No. of bitstreams: 1 Conexão entre estratégia e conhecimento na criação de valor adicional para stakelholders expressivos - uma nova forma de organizar os contextos capacitantes.pdf: 1795661 bytes, checksum: 358d23b2871d911179a45d1df402614b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-02-03T15:52:38Z (GMT) No. of bitstreams: 1 Conexão entre estratégia e conhecimento na criação de valor adicional para stakelholders expressivos - uma nova forma de organizar os contextos capacitantes.pdf: 1795661 bytes, checksum: 358d23b2871d911179a45d1df402614b (MD5) / Made available in DSpace on 2014-02-03T15:52:48Z (GMT). No. of bitstreams: 1 Conexão entre estratégia e conhecimento na criação de valor adicional para stakelholders expressivos - uma nova forma de organizar os contextos capacitantes.pdf: 1795661 bytes, checksum: 358d23b2871d911179a45d1df402614b (MD5) Previous issue date: 2013-12-19 / This work deals on strategy and knowledge, asking why organizations fail to leverage the knowledge assets that go beyond those defined by the organizational strategy and can generate additional value for its stakeholders expressive. These knowledge assets that are beyond those required by the roles and functions, here called 'cognitive surplus', could induce strategic flexibility, create distinctive intangible assets and generate additional value. However, the logic of the traditional strategy based on efficiency and rationality defines the demanded knowledge and creates a rule, a strategic rigidity that limits the space for contributions arising from the cognitive surplus that may not be directly related to the goals and targets established in the strategic plan. Another logic based in the cultures of participation, abundance and generosity is brought to account , in which the following boundary conditions can be observed: (i) cognitive surplus can be identified as rare, valuable, non substitutable, difficult to imitate and derived from long processes of development, therefore, they can distinguish the organization from the others of the sector; (ii) the cognitive surplus can induce new dynamics of operation for enabling contexts, and (iii) enabling contexts can act as potential places for disclosure, mobilizing and use of these surpluses. The research used, predominantly, the method, procedures, and qualitative techniques. Specialists who work as researchers and consultants with recognized projection in Strategy, Knowledge Management and People Management were interviewed. The results showed how organizations deal with the cognitive surplus; what organizations could do with the cognitive surplus; barriers that rise to the disclosure, mobilization and use of these surpluses; which governs the creation of current contexts; the existence or no interaction spaces intentionally constructed by organizations; the attitudes of members of organizations in relation to cognitive surplus; and, the perceived benefits which cognitive surplus can bring to the significant stakeholders of the organization. / Este trabalho tratar sobre estratégia e conhecimento, questionando o porquê das organizações deixarem de aproveitar os ativos de conhecimentos que transcendem aos definidos pela estratégia organizacional e que podem gerar valor adicional para seus stakeholders expressivos. Esses ativos de conhecimentos que estão além dos exigidos pelos cargos e funções, aqui denominados de 'excedentes cognitivos', permitiriam induzir flexibilidade estratégica, criar recursos intangíveis distintivos e gerar valor adicional. Entretanto, a lógica da estratégia tradicional, baseada na eficiência e na racionalidade, define os conhecimentos demandados e cria, via de regra, uma rigidez estratégica que limita o espaço para as contribuições decorrentes dos excedentes cognitivos que poderão não estar relacionados diretamente aos objetivos e metas estabelecidas no plano estratégico. Outra lógica baseada nas culturas da participação, abundância e generosidade é trazida à consideração, na qual as seguintes condições de contorno podem ser observadas: (i) os excedentes cognitivos podem ser identificados como raros, valiosos, não substituíveis, de difícil imitação e decorrentes de longos processos de desenvolvimento, logo, podem distinguir a organização das demais do setor; (ii) os excedentes cognitivos podem induzir novas dinâmicas de funcionamentos para os contextos capacitantes; e, (iii) os contextos capacitantes podem atuar como locais propícios à evidenciação, mobilização e uso desses excedentes. A pesquisa valeu-se, predominantemente, do método, procedimentos e técnicas qualitativas. Foram entrevistados especialistas que atuam como pesquisadores e consultores, com reconhecida projeção nas áreas de Estratégia, Gestão do Conhecimento e Gestão de Pessoas. Os resultados evidenciaram como as organizações lidam com os excedentes cognitivos; o que as organizações poderiam fazer com os excedentes cognitivos; as barreiras que se erguem à evidenciação, mobilização e uso desses excedentes; o que rege a criação dos atuais contextos capacitantes; a existência ou não de espaços de interação construídos intencionalmente pelas organizações; as atitudes dos integrantes das organizações em relação aos excedentes cognitivos; e a percepção dos benefícios que os excedentes cognitivos podem trazer para os stakeholders expressivos da organização.

Börsnoterade företag inom EU ska sedan år 2005 redovisa enligt den internationella redovisningsstandarden IFRS. Det innebär att börsnoterade fastighetsbolag som huvudregel kan välja att redovisa förvaltningsfastigheter till verkligt värde enligt IAS 40. Standarden ger inga tydliga riktlinjer om hur verkligt värde ska beräknas och av tidigare forskning framgår att det har bidragit till svårigheter vid jämförelser av företags finansiella information. Detta har påverkat jämförbarheten bland europeiska fastighetsbolag genom att företag på grund av brist på generella standarder om hur värderingen ska gå till, har vänt sig till nationella GAAP för vägledning. Ytterligare vägledning har efterfrågats, vilket har resulterat i standarden IFRS 13 Värdering till verkligt värde. IFRS 13 har utvecklats i syfte att tydliggöra och definiera dels begreppet verkligt värde, dels hur värderingen ska gå till. Gemensamma internationella standarder till trots, så baseras redovisningen i olika länder på olika traditioner vilka kan påverka hur redovisningen går till i praktiken. I följande studie ingår därför fastighetsbolag från Sverige, Tyskland och Storbritannien.I denna studie undersöks fastighetsbolag vilka samtliga redovisar sina förvaltningsfastigheter till verkligt värde. Studien syftar till att undersöka värderingsprecisionen under de senaste fem åren och huruvida IFRS 13 har haft effekt på värderingen. Detta undersöks genom att studera huruvida realiserade värdeförändringar uppstår vid försäljning av tillgången. IFRS 13 anger tre olika värderingsnivåer vid beräkning av det verkliga värdet och studien syftar vidare till att undersöka till vilken nivå bedömningen klassificeras att tillhöra.Studien baseras på en kvantitativ forskningsmetod med ett deduktivt angreppssätt. De teoretiska utgångspunkterna utgår från tidigare forskning inom redovisning till verkligt värde, värderingsprinciper och harmonisering av redovisningspraxis. Våra resultat visar att de undersökta fastighetsbolagen i genomsnitt undervärderar förvaltningsfastigheter med 10,99 procent. Vidare finner vi inga signifikanta skillnader i avvikelsens storlek mellan de olika länderna, eller att IFRS 13 har haft effekt på värderingen. Våra resultat kan förklaras av försiktighet och rädsla för att övervärdera tillgångar. Vi kan däremot inte uttala oss om huruvida manipulation av redovisningen är en bidragande orsak till att värderingen ser ut som den gör. Vidare kan den pågående harmoniseringsprocessen av internationella redovisningsstandarder förklara varför vi inte finner några skillnader mellan Sverige, Tyskland och Storbritannien. Vi finner också att en klar majoritet värderar till verkligt värde med hjälp av indata på Nivå 3. Ett fåtal redovisar inte denna information, vilket är anmärkningsvärt eftersom de har en skyldighet att göra det. / Listed companies within the EU are obligated to report in accordance with the international standard IFRS since 2005. This means that listed companies as main principle, can choose fair value when reporting investment properties according to IAS 40. This standard does not give clear guidance of how fair value should be calculated and previous research argues that this has contributed to difficulties when comparing financial reports. This has affected the comparability of European real estate companies, as the absence of a general valuation standard has impelled companies to address national GAAP for guidance. There has been a demand for further guidance, which has resulted in the development of IFRS 13 Fair value measurement. The purpose of IFRS 13 is to clarify and define the meaning of fair value and how the valuation should be carried out. Despite common international standards, financial reporting in different countries is based on certain values and traditions that may affect accounting practice. Hence, the focus of this study will be companies within the real estate sector in Sweden, Germany and United Kingdom.The real estate companies in this study report their investment properties at fair value. The purpose of this study is to investigate the fair value precision over the last five years and whether IFRS 13 has had an effect on the valuation. This is examined by analyzing whether realised gains are reported when the asset is sold. Furthermore, IFRS 13 defines a value hierarchy which includes three different levels for calculating fair value and the aim of this study is to highlight at which level investment properties are reported.This study is based on a quantitative research method with a deductive approach and it is based on previous research of fair value accounting, valuation principles and the harmonization of accounting practice. Our results indicate that the examined real estate companies underestimate their reported investment properties with 10,99 percent at average. Furthermore, we do not find evidence of a significant difference in valuation precision between the examined countries, nor do we find evidence that IFRS 13 has had an effect on the precision. Our results may be explained by prudence and fear of overstating the value of the assets. However, we cannot say that this is the result of manipulation of numbers. Furthermore, the fact that we do not find any differences between Sweden, Germany and United Kingdom may be explained by a continuous harmonization process of international accounting standards. We also find that a clear majority report at fair value Level 3, though there are a few who do not disclose this information. This is remarkable, as they are obligated to do so.This thesis is written in Swedish.

The Swedish government has set a target of achieving 100% renewable electricity production by 2040, and this target is reflected in the solar strategy of the Swedish Energy Agency that states it’s possible that solar electricity may represent 5-10% of the Swedish electricity mix by 2040. It’s not easy for different participants such as individuals, companies, farmers and housing associations to find out the value of solar self-consumption and the value of surplus solar electricity that is fed into the power grid, because there are about 120 electricity trading companies and about 170 electricity grid companies in Sweden. The electricity companies have different tariffs. The purpose of this degree project is to investigate how the value of solar electricity varies depending on which electricity trading company and electricity grid company that different participants such as individuals and companies have, and also to make profitability calculations for different cases concerning five of the major electricity trading companies and electricity grid companies, respectively. Data needed for calculating the value of solar self-consumption and sold surplus electricity are collected from the electricity trading companies and electricity grid companies. Profitability is calculated by using an Excel template from the project ”Capital budget for solar cells”. This degree project shows that the value of solar self-consumption is worth more than the value of sold surplus electricity in all cases, both for individuals and for companies. For the companies, the difference in value between solar self-consumption and sold surplus electricity is much greater than for individuals, because the companies studied in this degree project don’t receive any tax reduction for the surplus electricty that is fed into the power grid. The higher the value of solar self-consumption and sold surplus electricity, the more profitable the solar cell investment becomes. The lower the value of solar self-consumption and sold surplus electricity, the less profitable the solar cell investment becomes. The prerequisites needed to achieve 5-10% of solar electricity in Sweden are strengthening or renewal of the electricity grid, budget support for solar cells, financial support systems, education about the potential for solar electricity and how it works and the willpower among various participants to invest in solar cells.