På redovisningsområdet pågår det ständigt förändringar och under den senaste tiden har stort fokus legat på BFN. Nämnden har sedan 2004 arbetat med det så kallade K-projektet där målet är att ta fram samlade regelverk för företag i olika form och storlek. I denna uppsats ligger fokus på K3-regelverket som huvudsakligen är anpassat för större onoterade aktiebolag samt ekonomiska föreningar. Tanken är att regelverket ska baseras på IFRS for SMEs som är IASBs regelverk för små och medelstora företag. I dagsläget finns inget samlat regelverk för dessa bolag i Sverige för upprättande av årsredovisning. Syftet med K3 är att det ska förenkla redovisningsarbetet och på det sättet minska de administrativa kostnaderna.I slutet av år 2010 skickade BFN ut K3 på remiss till 52 instanser. Av dessa valde 28 att skicka in remissvar av olika omfattning. Vi har behandlat 13 utav dessa eftersom resterande inte varit tillräckligt innehållsrika för att bidra med relevant information till uppsatsen.Syftet med uppsatsen har varit att undersöka och redogöra för vilka huvudargument som de olika instanserna har yttrat i sina remissvar gällande K3-regelverket. Studien är av kvalitativ karaktär med en induktiv ansats där empirin har bestått av de utvalda remissvaren.Instanserna har framfört konstruktiv kritik av olika karaktär. Huvudargumenten har vi delat in i fyra olika kategorier. Dessa har varit användarvänlighet, förhållandet till svenska lagar, förhållandet till IFRS for SMEs samt förhållandet till god redovisningssed. Resultatet av studien visar att en stor majoritet anser att användarvänligheten i K3 är undermålig och att strukturen måste förbättras för att kunna tillämpas i praktiken. Flera instanser menar även att BFN i sitt arbete att utforma K3 tagit sig stora friheter att inskränka på regler som anges i ÅRL. I vissa fall har instanser yttrat att normerna i K3 strider mot regeringsformen och ifrågasatt BFNs skrivelser. Positivt ser instanserna dock på att nämnden valt att basera K3 på IFRS for SMEs men att det i flera fall sker avvikelser från det internationella regelverket vilket inte välkomnas av ett antal instanser. Vår slutsats är att K3 i dagsläget inte är tillräckligt välutvecklat för att kunna tillämpas i praktiken eftersom majoriteten av instanserna har sammantaget fler negativa än positiva synpunkter kring regelverket. / Program: Civilekonomprogrammet

Cette thèse s’intéresse aux croyances, représentations et facteurs qui façonnent l’intention de croissance du dirigeant de PME. Produire de la connaissance sur ces éléments est essentiel. A un niveau social, l’intention de croissance constitue un enjeu dans une période marquée simultanément par le chômage et le manque d’attirance des dirigeants pour la croissance. A un niveau académique, la connaissance des micro-fondations de la croissance demeure méconnue et à renforcer (Wright et Stigliani, 2012). L’enquête qualitative est constituée de 32 entretiens individuels, complétée par 2 entretiens collectifs focalisés et des données recueillies lors des salons majeurs de la PME. Les résultats mettent d’abord en évidence la construction cognitive du phénomène de croissance, puis soulignent la nature distincte des croyances qui façonnent l’intention de croissance et ses deux formes de négation identifiées : l’intention de non-croissance et la non-intention de croissance. Des propositions concrètes sont avancées pour encourager l’intention de croissance du dirigeant. / This thesis focuses on the beliefs, representations and factors shaping SMEs owners’ growth intention. Produce knowledge on these elements is crucial. At a social level, growth intention is an issue in a period marked simultaneously by unemployment and lack of attraction of entrepreneurs for growth. At an academic level, knowledge of the micro-foundations of growth remains unknown and need further strengthening (Stigliani and Wright, 2012). The qualitative survey consists of 32 individual interviews, supplemented by 2 focus group interviews and data collected during major exhibitions of SMEs. First results highlight the cognitive construction of growth phenomenon and emphasize the distinct nature of the beliefs that shape growth intention and its two forms of denial identified: intention of no-growth and no-intention of growth. Concrete proposals are put forward to encourage SMEs owners’ growth intention.

En chargeant en courant une inductance supraconductrice, on stock de l’énergie magnétique. Ce principe est appelé SMES pour Superconducting Magnetic Energy Storage. Ce type de dispositifs a une densité d’énergie relativement faible mais peut avoir une densité de puissance élevée. Cette thèse s’inscrit dans le cadre du projet BOSSE, qui vise à mettre au point un démonstrateur de SMES dans la gamme du MJ. Ce SMES sera à la fois plus compacte que ses prédécesseurs et battra le record actuel d’énergie spécifique d’un bobinage supraconducteur en atteignant 20 kJ/kg. Cet objectif sera atteint grâce à l’utilisation de supraconducteurs haute température critique de seconde génération, dits conducteurs « REBCO ».Cette thèse aborde de manière générale la problématique du design de SMES et propose des éléments de réflexion et des solutions pour un pré-design rapide du bobinage d’un SMES. Le design du SMES à haute densité d’énergie du projet BOSSE est détaillé.Des éléments modulaires (galettes de ruban REBCO) du SMES ont été fabriqués et testés en champ propre et sous champ magnétique externe. Les méthodes et les résultats de détection de transition des galettes de l’état supraconducteur vers l’état normal sont présentés. Ces détections ont permis de garantir l’intégrité des galettes REBCO lors de transitions, même à très forte densité de courant (980 A/mm2 dans le conducteur nu).Ce travail est soutenu par la DGA (Direction Générale de l’Armement). / Magnetic energy is stored when a superconducting inductance is fed with current. This principle is called SMES (Superconducting Magnetic Energy Storage). This kind of device has a relatively low energy density but can have a high power density. This PhD work has been conducted in the frame of the BOSSE project with the objective to develop a SMES demonstrator in the MJ range. This SMES will be especially compact and will reach a specific energy of 20 kJ/kg of winding, which is 50 % over the current world record for a superconducting coil. This performance is made possible by the use of 2nd generation high critical temperature superconductors, so-called “REBCO” conductors.This work tackles the general problematic of SMES design and proposes elements of reflection and solutions for fast pre-design of a SMES winding. The design of the high specific energy SMES of the BOSSE project is presented in detail.Modular elements (pancakes of REBCO tapes) of the SMES have been manufactured and tested in self-field and under background magnetic field. During these tests, transitions from superconducting state to normal state have been detected. These early detections have prevented the pancakes to be damaged when transitions occurred, even at very high current density (980 A/mm2 in the bare conductor). The measurement method is presented, as well as the results of the tests.The BOSSE project has been funded by the DGA (French Defence Procurement Agency).

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called “IASinvestigation”.The conflicts and differences then were categorized into the approach theyrelated to, with Frame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data. “IAS- utredningen” is described in order to distinguishconflicts from differences that do not entail conflicts. Finally, the harmonization process ispresented for its central role in the study. Data: Data in the study reflect areas in which the differences in the regulations are reflected. Results: The study has concluded that there are several differences between the regulations,both in recognition and valuation. In general most differences in valuation have resulted inconflicts that have been linked to either the balance sheet approach or the income statementapproach. As for recognition, half of the differences consisted of those that led to conflictsand the other half that not has led to such conflicts. The connection to the approaches has notbeen clear in these areas even if they could be seen. SMEs have shown a clear move towardsthe balance sheet approach, primarily for valuation. In this case conflicts need to be addressedat a higher level. On the contrary Annual Reports Act is advocating the income approach to alarger extent for the same conflicts. The regulations will not be able to operate with oneanother without adjustments. The K3-project will be the place for these adjustments. / Syfte: Studien ska identifiera vilka konflikterna mellan IFRS for SMEs ochÅrsredovisningslagen är för att ta reda på om en anpassning behövs av svensk redovisning föratt uppnå internationell jämförbarhet. Metod: En deskriptiv metod har använts för att göra regelverken IFRS for SMEs och ÅRLjämbördiga för jämförelse i den komparativa metoden. Jämförelserna har observeratskillnader mellan regelverken. Varefter konflikter har sorterats ur med hjälp av den tidigareIAS- utredningen. Konflikterna och skillnaderna har därefter relaterats till hänförlig ansats föratt lyfta upp harmoniseringsbehoven på den nivå där de behöver åtgärdas. Referensram: I referensramen har erkännande och värdering förklarats för att kunnaanvändas som ramar för datainsamlandet och för analysen. Ansatserna återges och specifiktför balansräknings- och resultaträkningsansatserna då dessa ligger till grund för analysen.Även ÅRL, EG-direktiven och K3-projekten beskrivs då dessa har en central roll förbakgrunden till studien och den fortsatta förståelsen. IAS- utredningen beskrivs för att kunnasärskilja konflikter från skillnader som ej medför konflikter. Slutligen ingår en redogörelse förharmoniseringsprocessen. Data: Studiens data ger uttryck för de områden där det föreligger skillnader i regelverkensamt de faktiska skillnaderna. Resultat: Studien har kommit fram till att det föreligger ett flertal skillnader regelverkenemellan, både inom erkännande och värdering. I princip har alla skillnader inom värderinginneburit konflikter som kunnat kopplas till antingen balansräknings- ellerresultaträkningsansatsen. Inom erkännande har hälften av skillnaderna utgjorts av sådana sommedfört konflikter och den andra halvan sådana som inte medfört konflikter. Kopplingen tillansatserna har inte varit lika tydliga på dessa områden även om de kunnat göras. SME harvisat tydliga drag mot balansräkningsansatsen och flera, främst för värderings-, konflikterbehöver i detta fall angripas på denna nivå. ÅRL förespråkar istället resultaträkningsansatsen ihög utsträckning för dessa konflikter. Regelverken kommer inte att kunna användas medvarandra utan att en anpassning behöver äga rum. K3-regelverket blir spelplatsen för detansatstagande som kommer att behöva göras.

Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development.        Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited.                       As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding.  When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations.            According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan                 Better relation with creditors, investors and suppliers   In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.

This study provides a better understanding of the interactions between firm resources, strategy choice, marketing environment, and performance in rural SMEs. To date, a strategy framework specifically for SMEs in developing countries had not been developed. Past studies adapted the Miles and Snow (1987) strategy typologies or have developed strategy types for SMEs in developing countries only conceptually. This study extended the modelling approach adopted by DeSarbo et al., (2005, 2006) by empirically deriving a strategy typology specifically for SMEs in a developing country. Based on K-means clustering of theoretically relevant strategy dimensions, two strategy clusters were identified??lower performing conservative strategy A, and higher performing customer oriented strategy B. The issue of resource limitations in strategy formulation had not been adequately addressed by past studies on SME strategy. By examining how and to what extent objective and perceived dimensions of the external environment impact the resources-strategy-performance (RSP) links in rural SMEs, the study tested the applicability of the Resource-Based View (RBV) and the Knowledge-Based View (KBV) in a new context??that of rural SMEs in a developing country. Both RBV and KBV were supported by the findings. Key strategic resources in rural SMEs were explored for its strategic and performance implications. General resources and capabilities, knowledge-based resources, and in particular ??tacit?? marketing knowledge, were examined in an aggregated sense through the intuitive understanding within the one SME owner-manager. Strategy choice moderated and mediated the resource-performance relationship. SMEs with higher levels of resources and capabilities tended to adopt the higher performing strategy B. The study provided further insights on the kinds of knowledge that mattered. Knowledge-based resources that were more tacit in character determined strategy choice and performance??higher customer serving skills led to adopting the higher performing strategy B, while planning skills led to adopting the lower performing strategy A. Both the objective and perceived environments influenced SME performance by moderating the resource-strategy-performance relationship. SMEs located in more munificent provinces perceived their market environment accurately, possessed higher knowledge-based resources, and were more likely to adopt the higher performing strategy B.

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 Matheus Carlo Favarin.pdf: 728854 bytes, checksum: 75a864425b03cc6a0728536db2bd2504 (MD5) Previous issue date: 2012-08-13 / Fundo Mackenzie de Pesquisa / The present study aimed to analyze the present stage of institutionalization of the CPC PME by the small and medium enterprises, from the perspective of the Institutions Theory, taking basis the institutionalization stages developed by Tolbert and Zucker (1999). Through a formative construct, it was sought to measure the level of institutionalization of the CPC PME in small and medium enterprises. In order to conduct the empirical research, questionnaires were sent to 1.786 companies from various sectors, which had up to 500 employees, established, mostly, in the region of the state of São Paulo. Among the valid responses, 20 questionnaires had been properly filled. The data was statistically analyzed by descriptive statistics and ANOVA application. The results showed that small and medium size enterprises in Brazil, according to the analyzed sample, are currently concentrated in the institutional habitualization stage, to the extent that there is not a theory of new structures, as well as the adopters are homogeneous. Another key aspect revealed refers to the knowledge level that the respondents held on the subject (CPC PME). The research found that companies adopting the new accounting practices held a high level of knowledge about the structure in comparison with other companies. Such characteristics can be observed, according Tolbert and Zucker (1999), in the institutional habitualization stage. Among the institutional factors that motivate and inhibit the CPC PME adoption, it was found that the legal aspect stand out as the main motivational factor which conducts the company to the CPC PME adoption. The empirical results of this study were presented to two representatives of professional bodies: CRC SP and SESCON-SP, both in Campinas, in order to deepen the discussion. These representatives gave their opinion regarding the number of companies adopting the CPC PME, the organizational characteristics of the small and medium enterprises and the factors that motivate or inhibit the adoption of new accounting practices. In summary, although it is believed that the accounting professional is endowed with consciousness and applied in carrying out their profession, the empirical research shows that accounting rules have not been applied in small and medium enterprises. The reality of the profession has changed: instead of rules, attention to the essence, the managerial vocation and the management. This attributes, without doubt, greater responsibility to the accounting professional and requires a proactive stance. However, the CPC PME is in place for two years and, since few companies have adopted the new practices so far, it is essential that the attitude of the accountants is evaluated. / Este estudo objetiva conhecer o estágio de institucionalização do CPC PME nas PMEs, sob a óptica da Teoria Institucional, com base nos estágios de institucionalização desenvolvidos por Tolbert e Zucker (1999), por meio de um construto formativo. Para tanto, foram enviados questionários para 1.786 empresas de diversos ramos de atividade, com até 500 funcionários e estabelecidas, em grande parte, no estado de São Paulo. Entre as respostas válidas, 20 questionários apresentaram-se devidamente preenchidos, cujos dados foram analisados por meio da estatística descritiva e da aplicação da ANOVA. A análise dos resultados permitiu verificar que as PMEs brasileiras concentram-se atualmente no estágio de institucionalização de habitualização, na medida em que não existe uma teorização sobre as novas estruturas, bem como os adotantes são homogêneos. Outro aspecto fundamental revelado refere-se ao nível de conhecimento que os respondentes detêm sobre o tema (CPC PME). A pesquisa evidenciou que as empresas adotantes das novas práticas contábeis detêm um elevado nível de conhecimento sobre a estrutura em comparação às demais. Tais características, segundo Tolbert e Zucker (1999), remetem ao estágio de institucionalização de habitualização. Entre os fatores institucionais motivadores e inibidores à adoção do CPC PME, verificou-se que o aspecto legal destaca-se como o fator motivacional principal. Os resultados empíricos deste estudo foram apresentados a dois representantes dos órgãos de classe CRC SP e SESCON-SP, ambos de Campinas, com o objetivo de aprofundar a discussão. Esses representantes opinaram acerca do número de empresas adotantes do CPC PME, das características organizacionais das PMEs e dos fatores motivadores e inibidores à adoção das novas práticas contábeis. Em síntese, os resultados deste estudo demonstram que, ainda que se acredite que o profissional contábil seja dotado de consciência e aplicado no cumprimento da sua profissão, as regras contábeis não têm sido aplicadas nas PMEs. A realidade da profissão mudou: no lugar de regras, a atenção à essência, à vocação gerencial e à gestão. Isso atribuiu, sem dúvida, maior responsabilidade ao profissional contábil e exige uma postura proativa. Todavia, o CPC PME vigora há dois anos e, visto que poucas empresas adotaram até então essas novas práticas, é imprescindível que a postura dos contabilistas seja avaliada.

Implementation av ERP-system är en av de viktigaste och dyraste implementationerna som företag genomgår. Systemen syftar till att stödja verksamhetsprocesser inom produktion, ekonomi och försäljning. Trots att ERP-system introducerades redan på 90-talet är det fortfarande många projekt som misslyckas, ungefär hälften av alla ERP-implementationer. Drygt 90 % av alla implementationsprojekt uppges antingen bli försenade eller överskrider budget. Kritiska framgångsfaktorer används för att organisationer på ett systematiskt sätt ska kunna identifiera de affärsområden som kräver uppmärksamhet och kunna fokusera resurserna på de områden som ökar chansen för att projektet ska lyckas. Den huvudsakliga forskningen på vilka framgångsfaktorer som är kritiska har gjorts på stora företag med bättre förutsättningar gällande erfarenhet, resurser, kunskap och budget. Det finns ännu ingen konsensus om vilka de kritiska framgångsfaktorerna är när det gäller ERP-implementation i små och medelstora företag. För att överbrygga ett kunskapsglapp har både konsulter som arbetar med ERP-implementation intervjuats samt representanter från kunderna. Studien har undersökt vilka framgångsfaktorer som konsulter respektive kunder anser vara kritiska vid en ERP-implementation vid svenska SME:er. En kvalitativ metod användes för att samla in information genom semi-strukturerade intervjuer med sex respondenter. Resultatet visar att det finns en åsiktsskillnad mellan konsulterna och kunderna om vilka faktorer som är kritiska. Av åtta faktorer som påverkar projekten är alla respondenterna helt överens om tre. Studien öppnar för vidare forskning och diskussion om vilka faktorer som är kritiska vid ERP-implementation. Resultatet kan nyttjas av alla utövare för att få en bättre förståelse över vilka faktorer som anses vara kritiska beroende på yrkesroll vilket påverkar planering och allokering av resurser. / Implementation of ERP-systems are one of the most important and expensive implementations that businesses go through. Even though ERP-systems were introduced in the 90s there’re still many projects that fail, roughly half of all the ERP-implementations. About 90 % of all implementation projects are said to either be delayed or exceed the budget. Critical success factors are used so that organisations can systematically identify the business areas that require attention and to be able to focus their resources on the areas that increase the chances of the project’s success. The main research on which success factors are critical has been on big companies with better conditions regarding experience, resources, knowledge, and budget. There is still no consensus on which critical success factors are applicable when it’s about ERP-implementation in small and medium sized companies. To bridge a knowledge gap both consultants who work with ERP-implementations were interviewed and representants from the customers. This study has examined which success factors the consultants and the customers argue to be critical for ERP-implementation in Swedish SMEs. A qualitative method was used to gather information through semi-structured interviews with six respondents. The result show that there are different opinions between the consultants and the customers on which factors are critical. From eight factors that affect the projects are all the respondents fully agreeing on three. This study opens for further research and discussion on which factors are critical for ERP-implementation. All practitioners can use the result to get a better understanding on which factors are deemed to be critical depending on the professional role which affects planning and allocation of resources.

Denna studie syftar till att undersöka och analysera rollen som artificiell intelligens (AI) spelar för tillväxten och framgången hos små och medelstora tech-företag. Syftet är att undersöka hur dessa företag effektivt kan utnyttja AI i en ständigt utvecklande miljö samt att identifiera de utmaningar och möjligheter som är förknippade med integrationen av AI. Studien strävar efter att bidra till kunskapsutveckling inom området och underlätta tillväxten inom tech-sektorn. Studien bygger på tre semistrukturerade kvalitativa intervjuer och teori insamling. Intervjuerna gav detaljerade insikter, medan teori insamlingen kompletterade resultaten. Dessa metoder säkerställde en omfattande ansats för datainsamling. Resultaten från intervjuerna, som stöds av relevant teori, visade att AI hjälper företag att bli mer effektiva och framgångsrika. Dock identifierades vissa hot, såsom bristande förtroende för AI att fatta fullständiga beslut, oro för integritet och etik, samt informationssäkerhet. / The objective of this research is to explore and evaluate the function that artificial intelligence (AI) has in the growth and success of small and medium-sized technological enterprises. The aim is to examine how these organizations can optimize the use of AI in a continuously changing environment, and identify both the opportunities and challenges related to the integration of AI. The research intends to enrich knowledge in this domain and facilitate progress within the technology industry. It is grounded in three qualitative interviews conducted in a semi-structured format, and theory collection. The interviews provided extensive insights while the theory collection supplemented the findings, resulting in a comprehensive data collection approach. The outcomes of the interviews, supported by pertinent theories, disclosed that AI is a key factor in enhancing efficiency and success in companies. However, certain threats were identified, including a lack of trust in AI to make complete decision-making, concerns regarding privacy and ethics, and information security.

The image of employees as an internal source of knowledge has grown as a result of the increasingly competitive business climate. An increased interest in employee ideas has led to more small- and medium-sized enterprises (SMEs)engaging in idea management to promote innovation. Despite extensive research, many SMEs still struggle to structure and manage idea management in a successful way. Therefore, the purpose of the study is to identify which challenges cause this struggle and to propose recommendations on how these can be solved. With access to employees at all levels of a manufacturing SME, a total of 16 semi-structured interviews were conducted and analyzed to understand prevailing circumstances. The result shows the main challenges inidea management for manufacturing SMEs, which involve organizational factors, undeveloped processes, and the inability to communicate. The findings indicate and present three different recommendations to overcome the identified challenges to improve idea management and promote innovation. Itis recommended that manufacturing SMEs takes these challenges and recommendations in consideration to foster idea management. / Bilden av anställda som en intern kunskapskälla har växt till följd av det allt merkonkurrensfyllda affärsklimatet. Ett ökat intresse för anställdas idéer har medfört att fler små och medelstora företag (SMEs) engagerar sig i idéhantering för att främja innovation. Trots omfattande forskning har många SMEsfortfarande svårigheter med att strukturera upp och hantera idéhanteringen på ett framgångsrikt sätt. Därför är syftet med studien att identifiera vilka utmaningar som ligger bakom detta, och föreslå lösningar på hur dessa kan överkommas. Med tillgång till anställda på alla nivåer inom ett tillverkande SME,genomfördes och analyserades sammanlagt 16 semistrukturerade intervjuer för att förstå rådande omständigheter. Resultatet visar de främsta utmaningar med idéhantering för tillverkande SMEs, vilket involverar organisatoriska faktor, outvecklade processer och oförmågan att kommunicera. Slutsatsen indikerar och presenterar tre olika rekommendationer för att övervinna de identifierade utmaningarna för att förbättra idéhantering och främja innovation. Det rekommenderas att tillverkande SMEs överväger dessa utmaningar och rekommendationer för att främja idéhanteringen.