The purpose of the study is to find out how Swedish teachers in grade 6 integrate the school’s value base into the Swedish subject. Following question have driven the study: How is value-based work integrated into Swedish subject in grade 6? What methods/teaching strategies do Swedish teachers in grade 6 use to integrate the value base into Swedish subjects? How does Swedish teacher experience value-based work in Swedish subjects in grade 6? The methods that’ve been used are qualitative methods in form of participatory observations and teacher interviews. The study is based on teacher’s perspective. The theories that’ve been used in the study are the socio-cultural perspective, the hidden curriculum, the prevention work and the social interaction. The value base is a term that can interpreted on several different levels. A value-based work need to be done all the time. It should be an active work that will permeate all Swedish education. The foundation of values for the students is to feel safe and to be able to express themselves through their education. Through the value base, students should feel involved in the teaching as well as school’s activities. The results were a co-operative learning, inclusive education, value-based exercises, four corner-activities, every-other questioning method, health- and safety groups, student advice, property-oriented methodology, cognitive development methology, role-playing methology and value-clarification method.

O presente trabalho trata da Administração Baseada em Valor (VBM do inglês Value Based Management) , que é uma ferramenta de auxílio à administração de empresas, que busca a identificação de value drivers, que são controles internos a serem monitorados, que devem abranger os principais pontos vistos pelo mercado como criadores de valor, pois o objetivo central da VBM é a majoração de valor para o acionista. A VBM também se utiliza do fluxo de caixa descontado (DCF do inglês Discounted Cash Flow). O objetivo central desta dissertação é fazer uma análise comparativa da estrutura interna de funcionamento e acompanhamento e dos controles de uma organização do segmento de telecomunicações com a filosofia da VBM, identificando o distanciamento de uma para com a outra. A empresa pesquisada é a Dígitro Tecnologia Ltda., de Florianópolis, que não utiliza a VBM. É uma pesquisa quantitativa e foi desenvolvida através do método de estudo de caso. Sua investigação foi dividida em três pontos principais: (1) a identificação, na empresa, da estrutura básica necessária para a implantação da Administração Baseada em Valor, (2) os itens necessários para se montar um DCF e (3) os controles internos possuídos pela organização, que possam servir como value drivers ou suas intenções de implantar controles. O estudo de caso foi único e exploratório, contando com a aplicação de entrevistas semi-estruturadas, observação direta e coleta de documentos. Conclui-se que a organização pesquisada está distante da filosofia da VBM, porém, com intenção de utilizar-se de inúmeros conceitos da Administração Baseada em Valor para auxiliar sua gestão. / The present study is about Value Based Management (VBM), which is a tool to help Business Administration. VBM searches the recognition of the value drivers, which are internai controls to be supervised and must cover the main aspects seen by the market as something to increase the value of a company, that is the main objective of VBM. Thís tool also uses the Discounted Cash Flow (DCF). The main goal of this work is a comparative analysis of the internai functioning and monitoring structure and the internai contrais from a telecommunication company with the VBM philosophy, identifying the extent from one to the other. The organization searched is Dígitro Tecnologia ltda., from Florianópolis, state of Santa Catarina, in Brazil, where the VBM is not used. The research is quantitative and was developed by the method of study of case. lts investigation was divided in three main points: (1 ) the identification in the organization of the basic structure needed for the implementing of VBM, (2) the necessary items to build a DCF and (3) the internai controls used by the company, which can be considered value drivers or its intentions to have them. The study of the case is unique and exploratory, it is based on inteNiews, obseNation and documental evidence. The conclusion of this work is that the researched organization is distant from the VBM philosophy, although, it intends to use some of the V alue Based Managament concepts to help its administration.

Submitted by Marte Osen (osen.marte@gmail.com) on 2017-10-10T17:16:01Z No. of bitstreams: 1 Trabalho de Conclusão de Curso, MO.pdf: 1647286 bytes, checksum: d1138ff4a00b7b9a6f515e53aa3fb0be (MD5) / Rejected by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br), reason: Dear Marte, Please, put your full name; The words Acknowledgments, Abstract and Resumo must be in capital letters. Withdraw all the numbers of the page before the introduction, but they must to be considered. on 2017-10-10T17:49:05Z (GMT) / Submitted by Marte Osen (osen.marte@gmail.com) on 2017-10-10T18:17:28Z No. of bitstreams: 1 Trabalho de Conclusão de Curso.pdf: 1648147 bytes, checksum: b7612fbed427162f51ee6df16af8ab21 (MD5) / Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-10-10T18:33:07Z (GMT) No. of bitstreams: 1 Trabalho de Conclusão de Curso.pdf: 1648147 bytes, checksum: b7612fbed427162f51ee6df16af8ab21 (MD5) / Made available in DSpace on 2017-10-11T12:39:11Z (GMT). No. of bitstreams: 1 Trabalho de Conclusão de Curso.pdf: 1648147 bytes, checksum: b7612fbed427162f51ee6df16af8ab21 (MD5) Previous issue date: 2017 / The purpose of this study is to apply value-based business concepts to a product in order to gain insight into the competitive environment within its related industry. This case study is based upon qualitative information from the decision makers in a company producing a product. It is shown that the value based business theories, when organised into one framework, does facilitate the organisation of data, and hence some conclusions about the competitive dynamics of the industry can be drawn. The approach to thinking about business suggested by the value based business concepts might hence lead to insights that can serve as a new background for strategic decisions. / O propósito deste estudo é aplicar conceitos associados à geração e captura de valor a um produto específico para melhor compreender o ambiente competitivo de seu respectivo mercado. Este estudo de caso é baseado em dados qualitativos obtidos de tomadores de decisão de uma empresa produtora do produto em questão. Será mostrado que os conceitos de captura e geração de valor de fato facilitam a organização de dados e, portanto, permite traçar conclusões sobre a dinâmica competitiva da respectiva indústria. A abordagem sugerida a partir destes conceitos permite direcionar perspectivas que podem ser usadas como plano de fundo para tomadas de decisão estratégica.

The author explores the traditional approaches to interpretation in a constitutional democracy, with specific emphasis on Bill of Rights interpretation. The approaches adopted by the court in India and Canada, are briefly outlined with a view to gleaning from the experience of these countries, a theory which will inform a proper approach to interpretation in a South African context. He concludes that the value-based approach is most appropriate to concretise the rights entrenched in the Bill of Rights, and specifically the so-called second and third generation rights. Addressing the fear that this may lead to an undisciplined judiciary, he concludes that there are sufficient disciplinning mechanisms to ensure that the courts do not encroach upon the other branches of government. / Constitutional, International and Indigenous Law / LL.M.

Studiens syfte var att undersöka vilka av värderingarna inom spiritual leadership som framträder i ledarskapet hos ledare i Sverige och om det finns en indikation av spiritual leadership i deras ledarskap. Den teoretiska referensramen grundar sig i ledarskapets betydelse i kvalitetsutveckling, värderingar inom ledarskap och spiritual leadership. Det vetenskapliga förhållningssättet är hermeneutiskt, ansatsen induktiv och datainsamlingsmetoden är mixad metod bestående av både enkätundersökning och intervjuer. Resultatet visar att alla värderingar baserade i spiritual leadership används av ledarna och upplevs även av medarbetarna. Dock finns det en diskrepans mellan ledarnas och medarbetarnas syn på vilka som är mest och minst förekommande. Det finns också en diskrepans kring i hur stor utsträckning som värderingarna upplevs förekomma i ledarskapet. Slutsatsen är att det finns tendenser till viss indikation på spiritual leadership genom att alla värderingar inom spiritual leadership upplevs i ledarens beteende både ur ledarnas- och medarbetarnas perspektiv. Det behövs dock mer djupgående forskning för att till fullo avgöra i vilken grad ett spirituellt ledarskap används bland svenska ledare. / The purpose of the study was to investigate which of the values of spiritual leadership emerges in the leadership of leaders in Sweden, and if there is an indication of spiritual leadership in their leadership. The theoretical framework is based on the importance of leadership in quality management, leadership values and spiritual leadership. The scientific approach is hermeneutic, inductive and the data collection method is a mixed method consisting of both questionnaire and interviews. The resultshows that all values based on spiritual leadership are used by the leaders and are also experienced by the employees. However, there is a discrepancy between the leaders and the employees' views on which ones are the most and least common. There is also a discrepancy around the extent to which values are perceived to occur in leadership. The conclusion is that there are tendencies to some indication of spiritual leadership due to that all values of spiritual leadership are experienced in the conduct of the leader, both from the leaders and the employees perspective. However, more in-depth research is required to fully determine the extent to which a spiritual leadership is used by Swedish leaders. / <p>2018-06-27</p>

The master thesis deals with business performance and various approaches to its measurement with the emphasis on value management. The aim is to analyze the value creation and the performance of the company Kronomech, spol. s r.o. Then identify strategic factors affecting the value of the company, including the proposal of measures for its growth. The theoretical part focuses on indicators and models to allow assessment of business performance. These indicators are then applied in the practical part on the selected company. Attention is focused on the indicator of economic value added and the models investigating the financial position of the company. The overall economic performance of the company is evaluated, including consideration of nonfinancial indicators. The final part contains formulated measures that will lead to the consolidation of the financial health and to improve the performance of the selected company.

O presente trabalho trata da Administração Baseada em Valor (VBM do inglês Value Based Management) , que é uma ferramenta de auxílio à administração de empresas, que busca a identificação de value drivers, que são controles internos a serem monitorados, que devem abranger os principais pontos vistos pelo mercado como criadores de valor, pois o objetivo central da VBM é a majoração de valor para o acionista. A VBM também se utiliza do fluxo de caixa descontado (DCF do inglês Discounted Cash Flow). O objetivo central desta dissertação é fazer uma análise comparativa da estrutura interna de funcionamento e acompanhamento e dos controles de uma organização do segmento de telecomunicações com a filosofia da VBM, identificando o distanciamento de uma para com a outra. A empresa pesquisada é a Dígitro Tecnologia Ltda., de Florianópolis, que não utiliza a VBM. É uma pesquisa quantitativa e foi desenvolvida através do método de estudo de caso. Sua investigação foi dividida em três pontos principais: (1) a identificação, na empresa, da estrutura básica necessária para a implantação da Administração Baseada em Valor, (2) os itens necessários para se montar um DCF e (3) os controles internos possuídos pela organização, que possam servir como value drivers ou suas intenções de implantar controles. O estudo de caso foi único e exploratório, contando com a aplicação de entrevistas semi-estruturadas, observação direta e coleta de documentos. Conclui-se que a organização pesquisada está distante da filosofia da VBM, porém, com intenção de utilizar-se de inúmeros conceitos da Administração Baseada em Valor para auxiliar sua gestão. / The present study is about Value Based Management (VBM), which is a tool to help Business Administration. VBM searches the recognition of the value drivers, which are internai controls to be supervised and must cover the main aspects seen by the market as something to increase the value of a company, that is the main objective of VBM. Thís tool also uses the Discounted Cash Flow (DCF). The main goal of this work is a comparative analysis of the internai functioning and monitoring structure and the internai contrais from a telecommunication company with the VBM philosophy, identifying the extent from one to the other. The organization searched is Dígitro Tecnologia ltda., from Florianópolis, state of Santa Catarina, in Brazil, where the VBM is not used. The research is quantitative and was developed by the method of study of case. lts investigation was divided in three main points: (1 ) the identification in the organization of the basic structure needed for the implementing of VBM, (2) the necessary items to build a DCF and (3) the internai controls used by the company, which can be considered value drivers or its intentions to have them. The study of the case is unique and exploratory, it is based on inteNiews, obseNation and documental evidence. The conclusion of this work is that the researched organization is distant from the VBM philosophy, although, it intends to use some of the V alue Based Managament concepts to help its administration.

abstract: This research is particularly concerned with organizations’ advocacy of value-based change aimed at improving consumers’ well-being. This work contributes to the Transformative Services Research area and presents a conceptualization of the value-laden service organization (VLSO), which I define as organizations that advocate for specific value-based behaviors from consumers both within and beyond the particular service setting. In a VLSO, consumers are expected to act in accordance with the values of the organization. If the consumer’s pre-existing value system is not aligned with the values of the service organization, the consumer may experience a sense of psychological disequilibrium, which can lead to unintended decrease in well-being. This research explores how value conflicts are managed by both the organization and by the consumers. This work emerges out of an interpretive study of a Catholic-based homeless shelter for pregnant women. From it, I identify the practices of consumers and the service organization and explored their interactions. This has resulted in a theoretical conceptualization of a Rescue Institution, which combines aspects of both a Total Institution and a Reinventive Institution in a unique way. Further, I conceptualize a cycle of agency and authenticity that maps the dynamics of the consumer in a VLSO as they negotiate the structure/agency duality. In gathering data, I used an interpretive approach over the course of three years’ of direct involvement with a service organization, St. Mary’s House. My methods included participant observation, collection of artifacts, and one-on-one in-depth interviews. I interviewed a total of 30 participants, whose transcribed interviews resulted in over 1500 pages of text. Analysis of themes and concepts occurred as a result of repeated examinations of both existing theory and data. My findings reveal key organizational and consumer practices that negotiate the tension between structure and agency. Organizational practices include rules and social norms, as well as two forms of hierarchy. Consumer practices, often in response to organizational practices, include a cycle of agency and authenticity and participation in a shadow structure. These practices collectively influence consumer’s interpretive drift, which is their adoption of the organization’s values that creates internalized change. I conclude with implications for theory and service organization management. First, value priorities mean that tradeoffs must be made, which can cause unexpected and painful conflict. The experience of change, from both the consumer and service provider perspective, can be very messy. This process includes a dynamic and individual negotiation of authenticity and agency, which will be of interest in future studies. The service providers must be open to this process, carefully navigating their responses to the consumer’s dynamic authenticity, agency and values. Service providers should expect and acknowledge the conflict in consumers’ experience in order to foster their long-term perspective and perseverance. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2015

Universidade Federal de Uberlândia / The present study has as main objective to verify which the concepts and methodologies of measurement of economical acting have been used in Brazilian wholesale companies, that can contribute to the adoption of models based in the value. Considering that the approaches of the Residual Economical Result (RER), Discounted Cash flow (FCD) and Integral Economical Result (REI - GECON) they are methodologies that have potential to contribute with the Value Based Management (VBM), it was looked for to verify if the pertinent concepts to these methodologies have been implemented in practice. For so much, an empiric research was accomplished in 101 wholesale companies and Brazilian distributors. It was verified that the most generic concepts on the approach of the value are quite disseminated in those companies. However, when it breaks for the pragmatic use, this reality changes, because it was not identified a group of companies that used the approach of the value in the fullness. The one that it identified was the existence of companies with some appropriate instruments, and another using in a partial way the concepts requested on the part of the Value Based Management. It seems there to be an attempt of the companies in applying what is possible in agreement with the reality of each one of them. However, of course the traditional measures of acting (revenue, gross and operational margin, profit and return on the investment) still prevail in the researched atmosphere. / O presente estudo tem como objetivo principal verificar quais os conceitos e metodologias de mensuração de desempenho econômico têm sido utilizados em empresas atacadistas brasileiras, que possam contribuir para a adoção de modelos baseados no valor. Levando-se em consideração que as abordagens do Resultado Econômico Residual (RER), Fluxo de Caixa Descontado (FCD) e Resultado Econômico Integral (REI GECON) são metodologias que têm potencial para contribuir com a Gestão Baseada em Valor (GBV), buscou-se verificar se os conceitos pertinentes a estas metodologias têm sido implementados na prática. Para tanto, foi realizada uma pesquisa empírica em 101 empresas atacadistas e distribuidores brasileiros. Verificou-se que os conceitos mais genéricos sobre a abordagem do valor se encontram bastante disseminados nessas empresas. No entanto, quando se parte para o uso pragmático, esta realidade muda, pois não foi identificado um grupo de empresas que utilizasse a abordagem do valor em sua plenitude. O que se identificou foi a existência de empresas com alguns instrumentos adequados, e outras utilizando de forma parcial os conceitos requeridos por parte da Gestão Baseada em Valor. Parece haver uma tentativa das empresas em aplicar aquilo que é possível de acordo com a realidade de cada uma delas. No entanto, ficou claro que as medidas tradicionais de desempenho(faturamento, margem bruta e operacional, lucro e retorno sobre o investimento) ainda prevalecem no ambiente pesquisado. / Mestre em Administração

O presente trabalho trata da Administração Baseada em Valor (VBM do inglês Value Based Management) , que é uma ferramenta de auxílio à administração de empresas, que busca a identificação de value drivers, que são controles internos a serem monitorados, que devem abranger os principais pontos vistos pelo mercado como criadores de valor, pois o objetivo central da VBM é a majoração de valor para o acionista. A VBM também se utiliza do fluxo de caixa descontado (DCF do inglês Discounted Cash Flow). O objetivo central desta dissertação é fazer uma análise comparativa da estrutura interna de funcionamento e acompanhamento e dos controles de uma organização do segmento de telecomunicações com a filosofia da VBM, identificando o distanciamento de uma para com a outra. A empresa pesquisada é a Dígitro Tecnologia Ltda., de Florianópolis, que não utiliza a VBM. É uma pesquisa quantitativa e foi desenvolvida através do método de estudo de caso. Sua investigação foi dividida em três pontos principais: (1) a identificação, na empresa, da estrutura básica necessária para a implantação da Administração Baseada em Valor, (2) os itens necessários para se montar um DCF e (3) os controles internos possuídos pela organização, que possam servir como value drivers ou suas intenções de implantar controles. O estudo de caso foi único e exploratório, contando com a aplicação de entrevistas semi-estruturadas, observação direta e coleta de documentos. Conclui-se que a organização pesquisada está distante da filosofia da VBM, porém, com intenção de utilizar-se de inúmeros conceitos da Administração Baseada em Valor para auxiliar sua gestão. / The present study is about Value Based Management (VBM), which is a tool to help Business Administration. VBM searches the recognition of the value drivers, which are internai controls to be supervised and must cover the main aspects seen by the market as something to increase the value of a company, that is the main objective of VBM. Thís tool also uses the Discounted Cash Flow (DCF). The main goal of this work is a comparative analysis of the internai functioning and monitoring structure and the internai contrais from a telecommunication company with the VBM philosophy, identifying the extent from one to the other. The organization searched is Dígitro Tecnologia ltda., from Florianópolis, state of Santa Catarina, in Brazil, where the VBM is not used. The research is quantitative and was developed by the method of study of case. lts investigation was divided in three main points: (1 ) the identification in the organization of the basic structure needed for the implementing of VBM, (2) the necessary items to build a DCF and (3) the internai controls used by the company, which can be considered value drivers or its intentions to have them. The study of the case is unique and exploratory, it is based on inteNiews, obseNation and documental evidence. The conclusion of this work is that the researched organization is distant from the VBM philosophy, although, it intends to use some of the V alue Based Managament concepts to help its administration.