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Samhället står ständigt inför utveckling, en effekt av det är att redovisningen går mot att bli mer global. Som följd av att internationell redovisning står inför utveckling har en vilja att förändra redovisningen nationellt utvecklats. Ett resultat av utveckling och modernisering av svensk redovisning är införandet av fyra nya regelverk, däribland K3-regelverk som blir gällande år 2014. En förändring som införandet av K3-regelverket medför är krav på komponentansatsen för materiella anläggningstillgångar. Komponentansatsen innebär att en materiell anläggningstillgång ska delas upp i betydande komponenter för att sedan skriva av komponenterna med separata nyttjandeperioder. Införandet av komponentansatsen i svensk redovisning har varit ett omdiskuterat ämne. Flertalet problem med införandet har lyfts fram i tidigare forskning. Som följd av komponentansatsens införande syftar vår studie till att undersöka ansatsen nationellt och internationellt.Studiens första syfte är att undersöka vilka möjligheter och begränsningar fem erfarna revisorer ser vid införandet av komponentansatsen i K3-regelverket samt om de tillfrågade revisorerna anser att komponentansatsen kommer att medföra problem. Vidare har en komparativ studie genomförts som undersökt hur komponentansatsen behandlas internationellt, vilket besvarar studiens andra syfte. Den internationella jämförelsen innefattar följande standarder: IFRS, IFRS for SMEs, FRS 102, FRF for SMEs samt standarder som ger uttryck för US GAAP.Genom studien kan det konstateras att de tillfrågade revisorerna ser både möjligheter och begränsningar med komponentansatsen. Överlag har de en positiv attityd till komponentansatsen. Det kommer som följd av att de tillfrågade revisorerna anser att komponentansatsen kommer att bidra till en mer rättvisande bild av ett företags ekonomiska ställning, i jämförelse med tidigare normgivning. Komponentansatsen bidrar till ett mer verklighetstroget avskrivningsförfarande vilket är grunden till att ansatsen medför en mer rättvisande bild enligt respondenterna. De tillfrågade revisorerna anger även vissa begränsningar vid införandet av komponentansatsen. De framhåller att det främst är inledningsfasen som kommer medföra problem med anledning av att K3-regelverket är ett principbaserat regelverk. Problemen som respondenterna anger uppstår som följd av att tillämpningen av komponentansatsen bygger på egna bedömningar och tolkningar. Vidare kan det, genom den komparativa studien, konstateras att det finns stora likheter i hur komponentansatsen behandlas internationellt. De undersökta standarderna är i många avseenden lika. Alla de undersökta standarderna tillåter att komponentansatsen tillämpas för materiella anläggningstillgångar, det är endast ASC 360 som inte ställer det som ett krav. Vidare uttrycker samtliga standarder att företag ska särredovisa komponenter om de har ett betydande värde, medan utformningen skiljer sig beträffande användandet av ordet väsentlig. / Program: Civilekonomprogrammet

aFor many years innovation has been an integral part of improvements to products and services. Small and Medium Enterprises (SMEs) have been known as innovation generators, and their importance is paramount for the growth of economy. And yet despite their great importance, there is still a lack of understanding about how SMEs and High-tech SMEs (HTSMEs) with complex products conduct their management of innovation of New Product Development (NPD). Therefore, the purpose of this study is to provide a foundation for addressing the suggested gaps in the literature and to show that further research is needed in innovation management of NPD and how it is connected to HTSMEs. Renewable energy wind turbine sources and the potential growth they represent for SMEs was a factor in choosing this sector as the subject of this research. HTSMEs with creative ideas and innovations of complex products need to adequately manage product development. This recognises the organisation's practices and processes during NPD and the need for innovation management (IM) as a part of an organisation's capabilities in order to achieve a sustainable competitive advantage (SCA). The aim of this thesis is to explore and validate a major qualitative abductive methodology from the findings of 21 High-tech Small Medium Enterprises management in relation to complex wind turbine invention-innovation (creative destruction) practices and processes during the NPD. Analysis, synthesis, and conclusions from the findings of this study are interpreted and discussed in the context of the definition, concepts, characteristics, theoretical, and conceptual framework. Finally, implications for managerial practice offer a deeper understanding of how HTSME manage innovation practices and processes occur during NPD building a superior product and recommendations for further research that can be valuable to academics, practitioners, and other researchers who are seeking ideas for research topics are presented and discussed.

This study explores the credibility criteria and brand personality of celebrities' Instagram accounts within the context of Kuwait. In order to explore this issue, this study adopts Ohanian's (1990) model and Aakar's (1997) model for studying credibility criteria and brand personality; respectively. Regarding methodology, primary data were collected through focus groups and interviews with fans and Small Medium Enterprises' managers who follow celebrities' accounts. Furthermore, secondary data were carried out by approaching different corporate websites specialising in social media celebrities. The findings of this study indicate that there are distinctive taxonomies for the celebrities' accounts (i.e. sincerity, competence, sophisticated, excitement, and ruggedness). This is compatible with the Aaker's Model. Moreover, the findings indicate that followers of the Instagram accounts (i.e. SMEs and fans) are motivated by the attitudes and behaviour of the account holders who reflects Ohanian criteria of credibility (i.e. expertise, attractiveness, and trustworthiness). Regarding practical contribution, this study has developed a new model to investigate the potential relationships between ads produced by different celebrity accounts and the audience motivations to purchase. The main limitation of this study relates to the inability to generalise the findings without undermining their trustworthiness.

This study examined the different roles of social capital (i.e. efficacy, serendipity, and liability), network relationships, network closure and structure important to the internationalisation process of high technology International New Ventures (INVs). Although there has been a growing recognition of the role of social capital in the internationalisation process of firms, research into the three roles of social capital and their interrelation with network closure and structure is a research area that very few empirical studies exist. This study seeks to fill this gap by gaining rich insights into the internationalisation process of high technology INVs and by exploring the importance of strong and weak ties mechanism in early and later international market entries. In this study social capital is the sum of actual and potential resources that derive from network relationships. The study built on qualitative data collected from nine in-depth case studies of Greek and Scottish software INVs. The multiple semi-structure interviews were carried out in 2013 and 2014 with founders and CEOs. The material of the nine cases was used to understand and explain the internationalisation process and how social capital and network relationship influence it. The case material analysis proceeded from within case analysis to cross-case analysis in order to explore common patterns and differences across the cases. A theoretical framework based on the existing gaps was developed and tested in this research. This study contributed to the literature on International Business (IB), International Entrepreneurship (IE) and Social capital by exploring the evolution of social capital diachronically. A new type of INV was found: the niche market INV, which strategically uses its social capital to capture and exploit new opportunities in foreign markets. New insights are given to which role of social capital becomes more crucial in initial and later international market entries. This study found that the efficacy role of social capital played an important role both in initial and later stages of internationalisation. However, the serendipity role of social capital was more important for companies with many structural holes that did not have the necessary network relationships to bridge them. This study showed that Greek and Scottish entrepreneurs have different backgrounds; Greek entrepreneurs lack previous international work experience. It was found that virtual social capital in the digital era is becoming more and more important. A number of implications for management practice, policy and education are presented for developed markets firm managers and governments in the fields of IE and IB.

The capabilities of an Enterprise Resource Planning (ERP) system to integrate all necessary business functions into a single system with a shared database efficiently and effectively has persuaded organisations to adopt them. Research shows that ERP implementation in both large and small to medium enterprises has been a difficult challenge for organisations throughout the years. Despite the many advantages of ERP systems, there isn't a clear and easy way of implementing them in Small to Medium Enterprises (SMEs). The motivation for the research is to investigate the barriers to ERP software system implementation in an SME using a case study approach, and to identify the steps to overcome these barriers and investigate the claim of ERP vendors that their ERP solutions improve the performance of their customers, the profitability and efficiency of work processes. This research identifies the barriers to ERP implementation in an SME, provides an overview of the traditional and current approaches of ERP implementation and discusses the effects of adopting an ERP system on the company's overall performance. The research uses a mix of methods including case study research and action research. Un-structured interviews and semi structured interviews approaches with negotiation and change management techniques were also used in order to generate knowledge concerning the problems at the case study. The case study has determined reasons for failed implementations, unlike previous research which suggests education level impact upon the implementation of the ERP system, the study demonstrates that an insufficient education level is not a necessary condition for resistance to change. It has also been shown in this research that high level management can have a direct influence on the ERP implementation in SMEs. This research suggests that SMEs need to standardize processes into business routines which will influence the introduction of a different knowledge store that helps the development of the new system; however employee s resistance to change, lack of trust of the new system and lack of knowledge has limited the implementation process by increasing mistakes and duplication of data. The ERP system has been evaluated by the end users at the case study organisation, and the results suggests that the implementation of an ERP system has improved the overall business and has increased the performance, the profitability and the efficiency of work processes. This research adds to the overall knowledge of ERP implementation in SMEs by deriving a better understanding of the problem in the body of knowledge and identifying the barriers to ERP implementation in SMEs. It provides recommendations that have been tested in the case study organisation for overcoming ERP implementation barriers in SMEs, and a financial model of the implementation costs and benefits. Finally, the recommendations presented in this thesis and suggested areas for further research set out the potential way forward to advance knowledge in this area.

<p>Predmet istraživanja doktorske disertacije jeste razvoj modela za povećanje poslovnih rezultata preduzeća koji je zasnovan na inovativnim pristupima saradnje sa klijentima. U fokusu rada nalaze se pojmovi malih i srednjih preduzeća (MSP) i poslovni rezultat preduzeća iz komercijalnog dela auto industrije, koji će biti oslikan kroz prihode. Automobilska industrija je izuzetno ciklična industrija, i kao takva zavisi od raspoloživosti investicija u nekom datom trenutku, te je iz tog razloga kvalitetno koncipirana strategija pristupa klijentima kompanije primarna alatka za održanje nivoa prihoda i njihov porast u industriji kao što je automobilska.</p> / <p>The subject of doctoral dissertation research is the development of a model for increasing the business results of the company, which is based on innovative approaches to cooperation with clients. In the focus of the work are the concepts of small and medium-sized enterprises (SMEs) and the business results of the company from the commercial part of the auto industry, which will be painted through revenues. The automotive industry is a highly cyclical industry, and as such depends on the availability of investments at some point, and for this reason, a well-conceived strategy for accessing the company&#39;s clients is the primary tool for sustaining the level of revenue and their growth in the industry, such as automotive.</p>

Inadequate use of international knowledge by SME (small- and medium-sized enterprises) leaders is a prime contributing factor to failed internationalization efforts in the U.K. affecting firms' growth and survivability. The purpose of this qualitative single case study was to explore strategies U.K. SME leaders use to expand business internationally for sustainable growth. The Uppsala internationalization process model (UIPM) served as the conceptual framework for this study. Participants consisted of 4 senior leaders and 3 international operations employees who demonstrated effective use of strategies in the operation of the SME internationalization activities. Data collection occurred through semistructured interviews and review of an archival document, complemented by member checking to strengthen the credibility and trustworthiness of the findings. Four themes emerged through thematic data analysis: applying home and foreign market knowledge, capitalization of firm characteristics, selecting psychically close markets, and conducting sequential internationalizing activities for successful and sustainable SME internationalization efforts. The conclusion is that to achieve sustainable growth, SME leaders need to understand all factors pertaining to the internationalization initiatives of the firm, inclusive of market research and data collection, using experiential knowledge, assessing firm-specific advantages, capitalizing on limited resources, and leveraging networks in international markets. Subsequent positive social change may include an increase in sustainable SME in the United Kingdom offering innovative and competitive products and services, increasing employment opportunities, contributing to the citizens' financial stability, and contributing to the community's economic prosperity.

En este trabajo se analiza el porqué del incipiente crecimiento de las Mipymes peruanas a pesar de las iniciativas del gobierno para dar lugar a la inclusión financiera como herramienta principal para generar el desarrollo de las microempresas, pequeñas y medianas empresas. En efecto, el financiamiento adecuado es una de las principales barreras del crecimiento empresarial entre otros factores como los costos e impuestos a los que se someten. Por lo tanto, resulta prioritario canalizar los fondos que ya se han logrado captar con el propósito de impulsar el crecimiento de las Mipymes para lograr una economía fortalecida. Actualmente, a pesar de que el gobierno cuenta con estos fondos disponibles y ha creado una metodología para asignarlos, se ha demostrado, a través de los resultados económicos, que los ratios como la PEA, los valores de exportación, la recolección de impuestos, entre otros, no son los esperados para responder a los planes estratégicos. El estudio nos ha permitido identificar debilidades y fortalezas en la estructuración de la llamada inclusión financiera, no sólo en el Perú sino a nivel de América Latina. Tomando en cuenta los resultados, se puede decir que existen deficiencias en la estructura de las instituciones gubernamentales que tienen la misión de impulsar la inclusión financiera, denotándose la poca experiencia en la creación de centros de desarrollo empresarial, los que deberían congregar instituciones con recursos humanos especializados para gestionarlos y aprovechar las redes para generar beneficios mutuos con una cobertura eficiente de cara al desarrollo económico del país. / This paper analyzes the reason for the incipient growth of the Peruvian MSMEs, despite the government's initiatives to create financial inclusion as the main program to generate the development of micro, small and medium enterprises. Indeed, adequate financing is one of the main barriers to business growth, among other factors such as the costs and taxes. Therefore, it is a priority to manage the funds that have already been gained in order to promote the growth of MSMEs to achieve a strengthened economy. Currently, although the government has these available funds and has created a methodology to allocate them, it has been revealed, through economic results, that the ratios such as the economically active population, the export values, the collection of taxes, among others are not responding to strategic plans. The study has allowed us to identify weaknesses and strengths in the structuring of the so-called financial inclusion programs, not only in Peru but also in Latin America. Taking into account the results, it can be affirmed that there are deficiencies in the structure of the governmental institutions that, originally have the mission of facilitating financial inclusion, denoting the little experience to generate business development centers, which should gather institutions with specialized human resources to manage them and take advantage of the networks to generate mutual benefits with an efficient level of coverage for the economic development of the country. / Trabajo de Suficiencia Profesional

Background: 20% of the world's population is responsible for about 80% of the life-cycle impacts of consumption and the per-capita footprint of developed countries is at least double than that of developing countries. This is why there is an urgent need for companies in industrialized countries to find more sustainable production methods and encourage sustainable consumption. Global sustainability trends drive innovation, which is why it is important to study how companies use, and can use, innovation to be more sustainable. Despite the will to work sustainably innovative, many SMEs today face resource constraints that hinder them from doing so - a problem that in part can be mitigated by open innovation. In Sweden today, however, open innovation is not widely used, especially not amongst SMEs. Purpose: This study aims at mapping how Swedish SMEs currently work with open innovation in order to promote innovative sustainability initiatives, and how they could do it. Methodology: This is a qualitative multiple case study in which seven cases have been studied and compared. The study is based on the hermeneutic philosophical standpoint, with an abductive approach. The empirical data consists of seven semi-structured interviews with representatives from seven different Swedish SMEs, from different industrial sectors. Conclusion: This study concludes that Swedish SMEs mainly work with inbound open innovation in the form of sourcing information from customers and/or suppliers. It is also found that outbound open innovation is used to a lesser extent among the studied SMEs. The study proposes that more cross-sectoral collaboration can be beneficial. Furthermore, it is established that clearer methods for, and more knowledge about, open innovation could increase the use of it, and thus the benefits of it.