Abstract In the literature of Open Innovation (OI), some specific themes, such as elaboration of methods, strategies and systematized processes of implementation are still little discussed. In attempted to fill this research gap, this study aims to present a proposal for a framework for the implementation of OI in Small and Medium-sized Enterprises of Regional Innovation Systems (RIS). As such, it can support the theoretical development related to OI implementation methods and tools. The constructivist method was used in the development of the framework, which represents the Implementation Process of OI (IPOI), consisting of 5 stages: (i) diagnosis of RIS; (ii) diagnosis of the enterprise; (iii) preparation; (iv) implementation; and (v) monitoring and control. The unfolding of this process in stages and measurement systems allows us to understand the elements and Critical Success Factors (CSF) that interfere in the improvement of the capacity of innovation in SMEs inserted in RIS.

In the context of growing interest in both Mobile-Internet convergence and Web 2.0 social technologies, this article investigates the business opportunities derived from offering Social Applications in the convergent scenario, particularly regarding Social Network and Content Sharing services. Given the business model structural deficiencies identified in literature for this type of convergent services, the investigation is oriented towards the role of the technology delivery channels (either Internet and/or Mobile) and revenue appropriation strategies. A mixed-methods research strategy was employed consisting of a cross-sectional survey of 124 Social Application services offered in Spanish language and seven case studies with representative Social Network and Content Sharing services. While the aim of the survey was to map and identify the overall main characteristics and business model dimensions of Social Applications, the case studies’ objective was to understand the strategic reasoning behind business model design and evolution. The research offered a detailed view on the dynamics of Social Network and Content Sharing services, showing how the revenue strategies are tightly linked to the technological delivery channel. Finally, six critical success factors for business models of Content Sharing and Social Network services were identified.

Na medida em que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um país. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras brasileiras de Preço de Transferência. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação.

As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodologies in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

A implementação da customização na produção requer flexibilidade no processo produtivo. Esta pode ser adquirida através da adoção de linhas de montagem capazes de alternar diferentes modelos de um mesmo produto: as linhas de montagem multi-modelo. Neste tipo de sistema produtivo, a distribuição de tarefas entre as estações de trabalho tende a ser mais complexa, e os algoritmos de balanceamento de linhas uni-modelo tornam-se inadequados. Este artigo apresenta uma metodologia para balanceamento em linhas de montagem multi-modelo, a partir de procedimentos disponíveis na literatura e de proposições originais. Também propõe uma classificação dos mais recentes algoritmos desenvolvidos para o balanceamento de linhas de montagem multi-modelo em relação às suas principais características. A metodologia proposta tem sua aplicação ilustrada através de um estudo de caso na indústria de eletrodomésticos.

Product customization requires flexibility from production systems, which is attainable by adopting assembly line configurations able to alternate different models of a same product, i.e., mixed model assembly lines. In these production arrangements, the assignment of tasks for work centers grows in complexity and single model balancing algorithms tend to perform poorly. This article presents a method to balance mixed model assembly lines based on algorithms available in the literature and in original proposals. A classification of balancing algorithms for the mixed model case is also presented, along with their most relevant features. The proposed method is applied to a case study from the home appliances industry.