The New Era of Value Creation. Case: Sonera Zed

Tutkielman tavoitteena on selvittää kuinka arvonluonti-ideologia on muuttunut arvoketjuajattelusta arvoverkkomalliin ja mitä tekijöitä tarvitaan toimivan arvoverkon rakentamiseen. Teoriaosuus käsittelee arvonmuodostuksen muutosta kokonaisvaltaisesti. Tuloksena saavutetaan arvoverkko. Tutkielman empiirisessä osassa käytetään hyväksi laadullista case-tutkimusta. Teemahaastattelut ovat pääasiallinen empiirisen tiedon lähde. Tuloksena saatuja empiirisen osan tietoja verrataan teoriakappaleen vastaaviin tuloksiin. Case-yritys, Sonera zed, on suomalainen mobiiliportaaliyritys, joka tarjoaa matkapuhelimien lisäarvopalveluita loppuasiakkaille. Case-yrityksen operaatiomalli on rakentaa näitä palveluita yhteistyössä muiden yritysten kanssa. Empiirisen osan tavoite on selvittää toimiiko teoreettinen arvoverkkomalli myös tosielämässä. Arvoverkkomallia hyödynnetään case-yrityksessä vain osittain. Mallia käytetään hyväksi osa-alueilla missä yrityksellä ei ole omia kompetensseja. Sen sijaan alueilla joilla yritys omaa ydinosaamista, ei arvoverkkomallia hyödynnetä tarpeeksi. Tästä huolimatta uskotaan, että oikein hyödynnettynä arvoverkko kykenisi tarjoamaan merkittävää kilpailuetua kilpailijoihin nähden, mikäli mallia hyödynnettäisiin matkapuhelimien lisäarvopalvelutuotannon joka vaiheessa.

Automated Purchase to Pay Process Value Modeling and Comparative Process Speeds

The importance of efficient supply chain management has increased due to globalization and the blurring of organizational boundaries. Various supply chain management technologies have been identified to drive organizational profitability and financial performance. Organizations have historically been concentrating heavily on the flow of goods and services, while less attention has been dedicated to the flow of money. While supply chains are becoming more transparent and automated, new opportunities for financial supply chain management have emerged through information technology solutions and comprehensive financial supply chain management strategies. This research concentrates on the end part of the purchasing process which is the handling of invoices. Efficient invoice processing can have an impact on organizations working capital management and thus provide companies with better readiness to face the challenges related to cash management. Leveraging a process mining solution the aim of this research was to examine the automated invoice handling process of four different organizations. The invoice data was collected from each organizations invoice processing system. The sample included all the invoices organizations had processed during the year 2012. The main objective was to find out whether e-invoices are faster to process in an automated invoice processing solution than scanned invoices (post entry into invoice processing solution). Other objectives included looking into the longest lead times between process steps and the impact of manual process steps on cycle time. Processing of invoices from maverick purchases was also examined. Based on the results of the research and previous literature on the subject, suggestions for improving the process were proposed. The results of the research indicate that scanned invoices were processed faster than e-invoices. This is mostly due to the more complex processing of e-invoices. It should be noted however that the manual tasks related to turning a paper invoice into electronic format through scanning are ignored in this research. The transitions with the longest lead times in the invoice handling process included both pre-automated steps as well as manual steps performed by humans. When the most common manual steps were examined in more detail, it was clear that these steps had a prolonging impact on the process. Regarding invoices from maverick purchases the evidence shows that these invoices were slower to process than invoices from purchases conducted through e-procurement systems and from preferred suppliers. Suggestions on how to improve the process included: increasing invoice matching, reducing of manual steps and leveraging of different value added services such as invoice validation service, mobile solutions and supply chain financing services. For companies that have already reaped all the process efficiencies the next step is to engage in collaborative financial supply chain management strategies that can benefit the whole supply chain.

Informality in labor market and welfare

The neoclassical growth model with two sectors in production is employed in this paper in order to investigate how a change in the tax structure affects informality and welfare. We calibrate and simulate the model and find that welfare always increases when we reduce the tax rate on the demand for labor and adjust the tax rate on the value added so that the government revenue remains constant.

Análise dos critérios de distribuição da cota-parte do ICMS paulista

O texto analisa os critérios que compõem o índice de participação dos municípios paulistas na cota-parte do Imposto Sobre Circulação de Mercadorias e Serviços – ICMS, e também propõe mudanças em sua definição. Esses critérios geram distorções no valor per capita destinado a cada município, caminhando na contramão da justiça fiscal e do equilíbrio federativo. De natureza estadual, o ICMS é o tributo que mais arrecada no país e uma das mais importantes fontes de recursos dos estados e municípios. É partilhado com os municípios conforme definido pela Constituição Federal de 1988: 75% para estado e 25% para municípios. Esses 25% que compõem a cota-parte municipal são distribuídos da seguinte forma: três quartos devolvidos na proporção do valor adicionado de suas operações e um quarto, conforme lei estadual.

Efeitos de interrupções na cadeia de impostos sobre valor adicionado: evidências em dados de declaração de ICMS no estado de São Paulo

Utilizando dados do Estado de São Paulo sobre declarações de um imposto do tipo IVA, o ICMS, encontro indícios de que firmas cujos clientes possam utilizar crédito de ICMS para compensar seu próprio passivo tributário – como no funcionamento padrão de um IVA –apresentam menor nível de evasão fiscal que empresas cujos clientes, devido à inscrição em regime especial para pequenas empresas, não sejam autorizados pela legislação brasileira a utilizar o imposto incidente em suas compras de insumos como crédito, o que, em contexto geral, representa evidência da existência de self- enforcement em impostos sobre valor adicionado.

The manufacturing industry in Brazil in the era of global value chains

This article presents a comprehensive and detailed overview of the international trade performance of the manufacturing industry in Brazil over the last decades, emphasizing its participation in Global Value Chains. It uses information from recent available global inputoutput tables such as WIOD (World Input-output database) and TIVA (Trade in Value Added, OECD) as well as complementary information from the GTAP 8 (Global Trade Analysis Project) database. The calculation of a broad set of value added type indicators allows a precise contextualization of the ongoing structural changes in the Brazilian industry, highlighting the relative isolation of its manufacturing sector from the most relevant international supply chains. This article also proposes a public policy discussion, presenting two case studies: the first one related to trade facilitation and the second one to preferential trade agreements. The main conclusions are twofold: first, the reduction of time delays at customs in Brazil may significantly improve the trade performance of its manufacturing industry, specially for the more capital intensive sectors which are generally the ones with greater potential to connection to global value chains; second, the extension of the concept of a “preferential trade partner” to the context of the global unbundling of production may pave the way to future trade policy in Brazil, particularly in the mapping of those partners whose bilateral trade relations with Brazil should receive greater priority by policy makers.

The manufacturing industry in Brazil in the era of global value chains

This article presents a comprehensive and detailed overview of the international trade performance of the manufacturing industry in Brazil over the last decades, emphasizing its participation in Global Value Chains. It uses information from recent available global inputoutput tables such as WIOD (World Input-output database) and TIVA (Trade in Value Added, OECD) as well as complementary information from the GTAP 8 (Global Trade Analysis Project) database. The calculation of a broad set of value added type indicators allows a precise contextualization of the ongoing structural changes in the Brazilian industry, highlighting the relative isolation of its manufacturing sector from the most relevant international supply chains. This article also proposes a public policy discussion, presenting two case studies: the first one related to trade facilitation and the second one to preferential trade agreements. The main conclusions are twofold: first, the reduction of time delays at customs in Brazil may significantly improve the trade performance of its manufacturing industry, specially for the more capital intensive sectors which are generally the ones with greater potential to connection to global value chains; second, the extension of the concept of a “preferential trade partner” to the context of the global unbundling of production may pave the way to future trade policy in Brazil, particularly in the mapping of those partners whose bilateral trade relations with Brazil should receive greater priority by policy makers

Agricultural incentives, growth and poverty in Latin America and the Caribbean: cross-country evidence for the period 1960-2005. Did trade liberalization increase the incomes of the poorest?

Includes bibliography

Expenditures, investment and financing for sustainable development in Brazil

Includes bibliography

Tax reforms and fiscal stabilization in Latin American countries

Includes bibliography

A distribuição geográfica da indústria intensiva em recursos naturais e energéticos: o caso do setor da indústria química no estado de São Paulo

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Upgrading value chains through professional and supporting services: Lessons from three agro-industry chains in El Salvador and Guatemala

Includes bibliography

Empirical global value chain analysis in electronics and automobile industries :An application of Asian international input-output tables

This study aims to examine the international value distribution structure among major East Asian economies and the US. The mainstream trade theory explains the gains from trade; however, global value chain (GVC) approach emphasises uneven benefits of globalization among trading partners. The present study is mainly based on this view, examining which economy gains the most and which the least from the East Asian production networks. Two key industries, i.e., electronics and automobile, are our principle focus. Input-output method is employed to trace the creation and flows of value-added within the region. A striking fact is that some ASEAN economies increasingly reduce their shares of value-added, taken by developed countries, particularly by Japan. Policy implications are discussed in the final section.

Measuring global value chains and regional economic integration : an international input-output approach

Firms that are expanding their cross-border activities, such as vertical specialization trade, outsourcing, and fragmentation productions, have brought dramatic changes to the global economy during the last two decades. In an attempt to understand the evolution of the interaction among countries or country groups, many trade-statistics-based indicators have been developed. However, most of these statistics focus on showing the direct trade-specific-relationship among countries, rather than considering the roles that intercountry and interindustrial production networks play in a global economy. This paper uses the concepts of trade in value added as measured by the input–output tables of OECD and IDE-JETRO to provide alternative indicators that show the evolution of regional economic integration and global value chains for more than 50 economies. In addition, this paper provides thoughts on how to evaluate comparative advantages on the basis of value added using an international input–output model.

China's regional economies and value chains : an interregional input-output analysis

Attempts to understand China’s role in global value chains have often noted the case of Apple's iPhone production, in particular the fact that the value added during the Chinese portion of the iPhone’s supply chain is no more than 4%. However, when we examine the Chinese economy as a whole in global production networks, China’s share in total induced value added by China’s exports of final products to the USA is about 75% in 2005. This leads us to investigate how Chinese value added is created and distributed not only internationally but also domestically. To elucidate the increasing complexity of China’s domestic production networks, this paper focuses on the measure of Domestic Value Chains (DVCs) across regions and their linkages with global markets. By using China’s 1997 and 2007 interregional input-output tables, we can understand in detail the structural changes in domestic trade in terms of value added, as well as the position and degree of participation of different regions within the DVCs.