This thesis aims to give the reader general overview of Economic value added (later EVA) and is focused on analysis of problematic aspects of EVA. Firstly there are some theoretical materials regarding EVA following the analysis of chosen company. In the end there is a summary of the analysis. In the first part there are theoretical materials from home and foreign authors describing the problematic of EVA together with the formulas used in the second part. The second part is the analysis of the chosen company. Building on the theoretical materials in the first part author adjust the accounting data, calculate the EVA for the years of the analysis and compare them with the accounting data in accordance with the goal of the thesis. Then he makes a suggestion for improvement and calculates its benefits. Lastly he makes some examples of problematic aspects of EVA. The thesis ends with summary of the analysis and with the contribution of the author.

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CSR är ett hållbarhetsbegrepp som har blivit allt vanligare i näringslivet, då det blir viktigare och viktigare för företags intressenter. Detta leder till att det byggs upp en förväntan gentemot bolags hållbarhetsrapportering. Dock finns det inga korrekta definitioner av begreppet mer än att det är starkt kopplat till hållbarhetsdimensionerna, miljömässig, social och ekonomisk hållbarhet. Tidigare forskning har ifrågasatt företags syften med att upprätta hållbarhetsredovisningar och i samhällsdebatten förs en diskussion kring huruvida företag upprättar hållbarhetsredovisningar enbart i syfte att erhålla extern legitimitet. Som utveckling av detta har förslag lagts fram om att införa standardiseringsmått, det vill säga gröna nyckeltal. Denna studie kommer att granska innehållet av hållbarhetsredovisningar med utgångspunkt i olika legitimitetsstrategier samt undersöka möjligheten att mäta hållbarhet utifrån den finansiella redovisningen. Detta kommer göras genom att jämföra granskningen av hållbarhetsredovisningen och den finansiella redovisningen. Studien har utfört en kvalitativ diskursanalys och en förädlingsvärdeanalys för två företag, vilket gör det möjligt för oss att mäta hållbarhetsdimensioner från två olika perspektiv. Diskursanalysen utförs i två steg där det första steget svarar på hur företag legitimerar sig. I det andra steget kategoriseras och tolkas textutdragen från första steget i syfte att svara på hur hållbarhetsdimensionerna är distribuerade. Studiens kvalitativa forskning har ett induktivt tillvägagångssätt som har sin grund i tidigare forskning. Med hjälp av studiens utvalda teorier har frågeställningarna kunnat besvaras och resultatet analyseras. Slutsatsen till första frågeställningen framgår det att de valda bolagen främst legitimerar sina verksamheter via hållbarhetsredovisningen genom återkommande argument i olika formuleringar vilket karaktäriserar social legitimation. Sedan legitimerar företagen i studien sig genom att använda institutionell retorik, vilket är ett karaktärsdrag för responsible legitimation. Slutligen skapar företagen legitimitet till sin verksamhet genom att titulera sig själva som mer erfarna och ledande inom miljöfrågor och socialt ansvar än sina konkurrenter, vilket kännetecknar other de-legitimation. Slutsatsen kring studiens andra frågeställning är att det delvis finns möjlighet att mäta hållbarhet utifrån den finansiella redovisningen och jämföra med hållbarhetsredovisningen. Dock mäter de olika dimensionerna olika i relation till relevans och användbarhet. Studiens slutsats är att den ekonomiska och teknologiska hållbarheten är mer relevant och användbar vid mätning än den sociala och miljömässiga hållbarheten. Den miljömässiga hållbarheten är idag svagt definierad och dessutom frivillig för företag att ta med i sin finansiella redovisning, vilket återspeglas i denna studie där endast ett av två företag tar upp posten. / CSR is a concept of sustainability that has become increasingly common in business, as it becomes more and more important for corporate stakeholders. This leads to an expectation towards companies' sustainability reporting. However, there are no correct definitions of the concept more than that it is strongly linked to the sustainability dimensions, environmental, social and economic sustainability. Previous research has questioned companies' aims of establishing sustainability reports, and in the public debate, a discussion is made about whether companies establish sustainability reports solely for the purpose of obtaining external legitimacy. As a development of this, proposals have been put forward to introduce standardization measures, i.e. green key figures. This study will examine the content of sustainability reports based on various legitimacy strategies and examine the possibility of measuring sustainability based on the financial reporting. This will be done by comparing the review of the sustainability report with the financial report. We have performed a qualitative discourse analysis and a value-added analysis for two companies, which makes it possible for us to measure sustainability dimensions from two different perspectives. The discourse analysis is carried out in two steps, where the first step responds to how companies legitimize themselves. In the second step, the text extracts from the first step are categorized and interpreted in order to answer how the sustainability dimensions are distributed. The study's qualitative research has an inductive approach that is based on previous research. With the help of the study's selected theories, the questions have been answered and the result analyzed. According to the conclusion, it is clear that the selected companies primarily legitimize their activities through the sustainability report through recurring arguments in various formulations, which characterize social legitimation. Then the companies in the study legitimize themselves by using institutional rhetoric, which is a characteristic feature of responsible legitimation. Finally, companies create legitimacy for their business by naming themselves as more experienced and leading in environmental and social responsibility than their competitors, which characterizes other de-legitimation. The conclusion about the study's second question is that it is partly possible to measure sustainability based on the financial accounting and compare it with the sustainability report. However, the different dimensions measure differently in relation to relevance and usability. The study's conclusion is that financial and technological sustainability is more relevant and useful to measure than social and environmental sustainability. The environmental sustainability is currently poorly defined and also voluntary for companies to include in their financial accounts, which is reflected in this study where only one of two companies addresses the record.

Made available in DSpace on 2010-04-20T20:48:04Z (GMT). No. of bitstreams: 3 95153.pdf.jpg: 18818 bytes, checksum: f8fa6534934bbf78347edc2877a0961a (MD5) 95153.pdf.txt: 340036 bytes, checksum: a43988cdcf0f216fa837efd9a618120b (MD5) 95153.pdf: 1806996 bytes, checksum: e598bfed9bac2404e1155c1585a0d901 (MD5) Previous issue date: 2006-08-02T00:00:00Z / This thesis consists on a study regarding the IT (Information Technology) investments effectiveness evaluation, conducted in the firm level, based on a model named MATIF – Firm-Level Model of Analysis of IT uses benefits. The proposition foundations lay on the consideration that economic inefficiencies are related and determinants to the effectiveness of the IT utilization at the firm-level. In order to analyze the inherent propositions, this work produced a field research with embedded multiple case method, conducted in the financial sector, with 3 banks, and considered as unit of analysis 8 of those IT applications projects, accessed at different implementation stages and different success levels. As a final result the study reach to the confirmation of the proposition witch associates the previous economic inefficiencies to the perception of IT investments effectiveness. This work has as the main contributions to the Academy the proposition of a plausible explanation of the effectiveness determinants in IT investments and a modeling tool for ex-ante evaluations, as well as indications for future research and developments in the area. It is also provided to the managerial practice the possibility of using the MATIF model, as long as it is added a guide for its practical utilization. / Este trabalho apresenta um estudo referente à análise da percepção da efetividade de investimentos em Tecnologia da Informação (TI) pelas empresas, tendo como base de análise um modelo denominado MATIF - Modelo de Análise de benefícios do uso da Tecnologia da Informação, no nível da Firma.O fundamento para a proposição desse modelo consiste em considerar que as ineficiências econômicas estão relacionadas e são determinantes da existência da efetividade na aplicação de TI pelas organizações. Para analisar as suas proposições, este trabalho produziu uma pesquisa de campo utilizando o método de estudo de casos múltiplos incorporados, efetuado no setor bancário, com três grandes bancos, e utilizou como unidades de análise 8 projetos de aplicação de TI desses bancos, analisados em variados estágios de implementação e diferentes graus de sucesso.Como resultado final, ocorreu a confirmação da principal proposição que associa as existência de ineficiências econômicas prévias à percepção de efetividade dos investimentos em TI.As principais contribuições do trabalho para a Academia consistem da proposição de uma explicação plausível sobre os determinantes da efetividade em investimentos de TI e a modelagem de sua análise prévia desses investimentos, sendo também apresentadas indicações para futuras pesquisas e desenvolvimentos sobre o assunto. Já para a prática gerencial é fornecida a possibilidade de utilização do modelo MATIF, sendo fornecido adicionalmente um roteiro para a sua aplicação prática.

The diploma thesis deals with the issue of determinig the value of the company operating in the automotive industry. The thesis deals with summarizing the theoretical backgrounds, which also explain the methods and procedures that are related to the valuation of economic subjects themselves. The analytical part identifies the company, processes the financial statements and, on the basis of them, creates the prerequisite for a correct numerical representation of the strategic and financial analysis. The valuation itself is part of the final portion, which is based on discounted cash flow and economic value added. Consequently, a summary evaluation of the achieved results for the monitored period 2012 – 2017 is produced.