Final assignment for Bachelor Degree in Business Administration, Mid Sweden University in Östersund Spring term 2008 Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished. The purpose of statutory audit is to secure the credibility in the information presented by the companies. For banks, as a credit institution, audited material is of great significant. What is their attitude towards abolishment of the statutory audit? Aim: Our aim is to find out if an abolishment of the statutory audit affects the decision process of the banks when granting credit. Method: The research continues qualitative interviews with representatives of the four largest banks in Sweden. The collection of the material has been brought together, analyzed and resulted in our conclusions. Result & conclusion: The study reveals that the banks most likely will continue to request audited economical reports in the future. Key words: Audit, mandatory audit, small businesses, credit grant, credit institutions / Examensarbete i Företagsekonomi, Mittuniversitetet i Östersund C-uppsats VT-2008 Titel: Revisionspliktens försvinnande – en kvalitativ studie om bankernas kreditbedömning av småföretag Författare: Rima Harouki, Carina Hoffmann Handledare: Anna-Maria Jansson Bakgrund & Problem: Sverige har haft revisionsplikt för samtliga aktiebolag sedan 1983. I samband med medlemskapet i EU blev det möjligt att enligt EG:s fjärde direktiv tillåta att små bolag undantas från revisionsplikten, vilket är upp till de enskilda medlemsländerna att ta ställning till. I EU är det idag få som har kvar revisionsplikten för småföretag, Sverige är en av dem. Det förs diskussioner om huruvida Sverige ska avskaffa revisionsplikten och en utredning under ledning av justitierådet Bo Svensson presenterades nyligen, där man finner att nuvarande revisionsplikt bör avskaffas. Revisionen syfte är att ge trovärdighet åt den information som ett företag lämnar. För banker, i sin roll som kreditgivare, ingår det reviderade materialet som en del av beslutsunderlaget. Hur förhåller sig bankerna till ett eventuellt slopande av revisionsplikten? Syfte: Uppsatsens syfte var att undersöka om avskaffad revisionsplikt påverkar kreditgivarnas beslutsprocess vid bedömning av kreditgivning. Metod: Undersökningen består av kvalitativa intervjuer med respondenter från de fyra största bankerna i Sverige. Underlaget har sammanställts, analyserats och resulterat i våra slutsatser. Resultat & slutsats: Undersökningen visade att bankerna med största sannolikhet även fortsättningsvis kommer att begära reviderade siffror vid utlåning. Nyckelord: Revision, revisionsplikten, små aktiebolag, kreditgivning, banker

Social media is the fastest growing communication medium in history. Integrating it into a company’s marketing plan is becoming a necessity, regardless of the size of the company, for marketers to engage populations and promote their brands. This report is a comprehensive look into the implications of using these newer forms of communication for small businesses and organizations. In addition, there is an emphasis on using Facebook as a marketing tool because of its popularity and the capabilities it provides. First, the author will define the parameters of social media and take a brief look at the various platforms that exist. The report will then cover a more extensive overview of digital channels of communication as compared to traditional outlets as well as types of online marketing and advertising. Next the author will write about what all these new channels of communication can do and how small businesses and organizations can properly execute their own social media plans successfully as a way to interact with current and prospective customers. We will look at several examples of how the digital space has been used by other businesses and organizations including The University of Texas’ Advertising Department. The report will conclude with a look at criticisms, growing trends and the future of social media. / text

Since 2007, the number of street food vendors in Austin, Texas has more than doubled. Food trucks in the urban environment have three fundamental roles. They are entrepreneurial start-ups, interim and mobile land uses, and cultural expressions. In these roles, street food vending particularly impacts urban neighborhoods undergoing change. By occupying underutilized lots, activating streetscapes, promoting commercial activity and disseminating culture, mobile food vendors represent an innovative and low cost revitalization tool. In an effort to “catch-up” with the rapidly growing phenomenon, the City of Austin has had know choice but to implement policy and regulation reactively. By conducting in depth interviews and context analysis, this research attempts to answer the question: how might cities proactively leverage the beneficial impacts of mobile food vendors? The thesis culminates in a conceptual demonstration project for Birmingham, Alabama; a city on the cusp of a street food explosion. / text

No description available.

No description available.

Ce travail de recherche dont le thème est centré sur la communication et l’entrepreneuriat dans le cadre du développement durable avec comme terrain d’expérimentation le cas des PME de la ville d’Annaba en Algérie. La dimension centrale de cette recherche a pour objet l’identification des facteurs en termes de connaissances attitudes et comportements qui permettent à un dirigeant de PME de jouer un rôle de leadership dans une perspective de développement durable ainsi que des contraintes qui peuvent l’en empêcher. De manière plus spécifique, nous pensons que la communication responsable peut amener les entreprises à mieux s’adapter et répondre aux enjeux environnementaux d’une part mais également favoriser l’émergence d’un nouveau profil entrepreneurial de type éco transformationnel d’autre part. Les données collectées sur le terrain à partir de la technique de l’observation directe, d’entretiens et d’un questionnaire appliqué à un échantillon de 100 entrepreneurs, le tout approfondi par le test« Epi Info » ont confirmé nos présomptions.Un certain nombre d’orientations et de suggestions ont été émises à la chambre de commerce et d’industrie d’Annaba sous la forme d’un plan d’action qui préfigure et rend nécessaire la création d’un observatoire des PME au niveau national. / This study deals with the question of entrepreneurship and communication within the framework of the sustainable development- the case of small business in Annaba city “Algeria”. It aims at identifying the opportunity and constraints in terms of knowledge, attitudes and behaviors which impede the entrepreneur’s expected role of leadership within a perspective of sustainable development. In other words, we believe that the importance of the responsible communication is double fold. It can lead the companies to better meet the environmental challenges. It can also promote the emergence of a new entrepreneurial profile of an eco-transformational type. Our assumptions are confirmed through the collected data in the field work on the basis of direct observation, interviews and a questionnaire applied to a sample of 100 entrepreneurs and supported by the Epi. Info.Software test. Trends and suggestions are made to the chamber of commerce and industry in the form of an action plan which confirm that the establishment of an observatory has become necessary.

Submitted by Clemilton Luís Bassetto Ranieri (clemiltonb@sebraesp.com.br) on 2018-04-27T19:42:34Z No. of bitstreams: 1 Tese Clemilton Luís Bassetto.pdf: 4628872 bytes, checksum: 18f7e6b3e70fc1543fd1280ec5dd9ad0 (MD5) / Approved for entry into archive by Satie Tagara (satie@marilia.unesp.br) on 2018-04-27T20:28:45Z (GMT) No. of bitstreams: 1 bassetto_cl_dr_mar.pdf: 4628872 bytes, checksum: 18f7e6b3e70fc1543fd1280ec5dd9ad0 (MD5) / Made available in DSpace on 2018-04-27T20:28:46Z (GMT). No. of bitstreams: 1 bassetto_cl_dr_mar.pdf: 4628872 bytes, checksum: 18f7e6b3e70fc1543fd1280ec5dd9ad0 (MD5) Previous issue date: 2018-03-28 / Não recebi financiamento / O contexto empresarial é constantemente influenciado pelo movimento da informação no sentido de que seus reflexos influenciam a economia, o mercado, os clientes e, em decorrência, seu modelo de atuação. A percepção da necessidade de modelos de gestão eficientes surge à medida que a competitividade de mercado demanda novas práticas e perfis profissionais adequados aos desafios no cenário que se apresenta. A Competência em Informação pode oferecer mecanismos sólidos às empresas e à sociedade tendo em vista a necessidade cada vez maior em saber lidar com a informação de maneira efetiva para a construção de conhecimento, geração de melhores resultados e sua sustentabilidade no mercado. Surge, portanto, a questão central desse estudo que busca compreender como o empresário/empreendedor de Micro e Pequenas Empresas, sob a mediação de programa de capacitação voltado à inovação, percebe a importância do acesso e uso da informação e a relação com a sustentabilidade em mercado competitivo? Desse modo, o objetivo principal desta tese foi avaliar se a percepção dos empresários/empreendedores sobre o acesso e uso da informação, sob a mediação de programa de capacitação em inovação, exercem influência nas decisões e na sustentabilidade das Micro e Pequenas Empresas, contribuindo com subsídios à compreensão e ao desenvolvimento de competência nessa área. Para tanto, estruturou-se a pesquisa em três etapas: Etapa 1 – pesquisa Revisão Sistemática da Literatura envolvendo os temas em estudo - referencial teórico de apoio ao desenvolvimento da Etapa 2. Etapa 2 - Estudo de caso - Caracterização do universo e do público de interesse SEBRAE/SP - Programa Agentes Locais de Inovação (Análise Documental e Discurso do Sujeito Coletivo, Questionário aplicado com Agentes, Workshop com aplicação de Diagrama Belluzzo® com os Agentes, Análise dos Artigos dos Agentes e Questionário aplicado com Empresários). Etapa 3 – Análise e interpretação dos resultados. Com base nas análises dos resultados obtidos, foi possível identificar a existência de princípios da Competência em Informação nos documentos e capacitações dos Agentes e verificou-se, ainda, que eles reconhecem que as suas ações contribuem para o desenvolvimento das empresas. Essa percepção também foi verificada na análise dos artigos finais elaborados pelos Agentes Locais de Inovação. Com relação à análise dos dados aferidos com a aplicação dos questionários junto aos empresários, percebeu-se que os mesmos reconhecem a importância dos princípios da Competência em Informação em suas ações empresariais e que essas promovem a sua produtividade, competitividade, inovação e sustentabilidade empresarial em seu mercado de atuação. Ao final, apresenta-se uma modelagem Teórico-Prática aplicável aos processos de capacitação do SEBRAE representada pelo instrumento de gestão – Caixa Negra – onde se demonstra toda a trajetória metodológica desenvolvida como contribuição às futuras aplicações em outros contextos de negócios. / The business context is frequently influenced by the movement of information because its results influence on economy, market, clients and the way companies work. The competitiveness demands new practices and skilled professionals to face the challenges of the context. Because of that, a necessity of new management models emerges. Information literacy can offer mechanisms to both companies and society, since people need to know how to deal with information effectively to construct knowledge, generate better results and become sustainable. The central question of the paper is to understand how the businessman/entrepreneur realizes the importance of information access and use for micro and small business. Furthermore, it aims to investigate the importance of information access and use to sustainability through a training program in innovation. The purpose is to evaluate whether the perception of businessman/entrepreneur about information access and use influence on decisions and sustainability. That perception focus on training programs of innovation and information literacy development. The research was structured in three steps: 1- systematic literature review about the themes studied. 2- Case study, characterization of the research universe and Innovation Local Agents Program [Programa Agentes Locais de Inovação] (documental analysis, discourse of the collective subject, questionnaire applied with professionals, workshop through the use of Belluzzo’s diagram, Agents’ articles analysis and questionnaire applied with businessman). 3- Analysis and results interpretation. The principles of information literacy were identified in the documents and professional training. These individuals recognize that their actions contribute to the development of the company. That perception was also identified in the analysis of final articles, which were created by innovation local agent. The data analysis showed that the businessmen recognize the relevance of information literacy in their activities, and it promotes productivity, competitiveness, innovation and sustainability. As final considerations, this research introduces a theoretical-practical model which can be applied in the training processes at SEBRAE. That model is represented by the management tool – Black Box - which demonstrates the methods used. Therefore, this tool can be applied in the future in other business contexts.

Submitted by Emanuel Varela Cardoso (emanuel.varela@ufcg.edu.br) on 2018-05-09T22:59:18Z No. of bitstreams: 1 RAFAELA DUARTE ALMEIDA ARAUJO – DISSERTAÇÃO (PPGDesign) 2016.pdf: 6233383 bytes, checksum: 6f1ee7d5985c75c283aa31134b156159 (MD5) / Made available in DSpace on 2018-05-09T22:59:18Z (GMT). No. of bitstreams: 1 RAFAELA DUARTE ALMEIDA ARAUJO – DISSERTAÇÃO (PPGDesign) 2016.pdf: 6233383 bytes, checksum: 6f1ee7d5985c75c283aa31134b156159 (MD5) Previous issue date: 2016-06-30 / O presente estudo se propõe a realizar um diagnóstico da participação do designer na indústria calçadista de Campina Grande/PB, a partir da caracterização de sua formação e avaliação da percepção dos empresários quanto à importância desse profissional no seu processo produtivo. O direcionamento do estudo teve como justificativa a cidade ocupar, em 2015, o 3º lugar no ranking dos estados mais representativos na produção nacional de calçados e possuir consolidado curso superior em Design/UFCG, curso técnico de modelista em Design de calçados/ SENAI e órgãos de apoio às micro e pequenas empresas como o SEBRAE. O levantamento de informações foi realizado por meio do método de pesquisa de campo, utilizando-se de entrevistas semiestruturadas junto aos empresários, com a gravação de áudio. Os questionamentos foram de natureza qualitativa e quantitativa divididos em 4 blocos: Aspectos gerais; Designer na empresa; Atividade do designer; e Agentes envolvidos na indústria calçadista. Do total das 75 micro e pequenas empresas apresentadas em listas de cadastros do SEBRAE e SENAI-CTCC, identificou-se que apenas 45 estão ativas no segmento, sendo representadas por 34 empresários e 21 deles se disponibilizaram a participar da pesquisa, sendo que todas as empresas são enquadradas como fabricantes de calçados do tipo “modinha”, foco do estudo. Como resultado, verifica-se que o designer está inserido em apenas 19% das empresas locais, sendo que apenas metade deles são qualificados por meio de uma graduação específica para a função que exercem. A maioria dos empresários associa o designer apenas à criação de novos produtos, não o identificando como gestor potencial do processo produtivo. A falta de integração entre os agentes e a não divulgação das qualidades e habilidades inerentes a profissão do designer enfraquecem a inserção desse profissional no segmento. Por fim, o estudo recomenda ações aos agentes capacitadores como forma de melhorar a participação do designer neste setor em potencial, visando ainda mais sua inserção no processo produtivo de calçados da cidade. / This study aims to carry out a preliminary analysis of the designer's participation in the footwear industry of Campina Grande/PB by characterizing their training as well as assessing the perception of businesspeople about the importance of this professional in the production process. The research is justified because the city occupied the 3rd place in the ranking of the most representative states in the national footwear production in 2015, besides holdin g a substantial higher education course in Design at UFCG, a professional certificate program in footwear designer at SENAI, and organizations that offer support to micro and small enterprises such as SEBRAE. To this field research, data were derived from audio-recorded semi-structured interviews with businesspeople, containing qualitative and quantitative questions divided into 4 categories: 1) general aspects; 2) the designer in the company; 3) the role of a designer; and 4) agents involved in the footwear industry. Of the 75 micro and small companies classified as footwear manufacturers of “modinha” type, which were registered both in SEBRAE’s and SENAI-CTCC’s lists, it was noticed that only 45 are active, being represented by 34 businesspeople. Of this n umber, 21 participants were available to engage in the study. The results thus show that the designer is placed in only 19% of local businesses, being only half of them qualified by a specific degree for the function. Most businesspeople associate the designer with the creation of new products, disregarding them as potential managers of the production process. The lack of integration between the abovementioned organizations, along with the unawareness of the qualities and skills distinctive of this profession, weakens their inclusion in the area. Therefore, it is suggested actions as a way of improving the participation of the designer in this rising sector, aimed at further integration in the footwear production process of this city.

The goal of these theses is a critical examination, comparison and identifying differences in legislative requirements to set up and register partnerships, small businesses and companies between Czech Republic and Germany. Because of many different legal types of various enterprises, for purposes of this study only rules for establishing limited companies have been considered, mainly from theoretical point of view. The basic question is which country has more business friendly environment, easier less demanding legal framework to establish a new enterprise and fewer financial impediments to start up a limited company. In a nut shell how much time and how expensive the whole process will be. The publicly available information in both countries has been used in my study including related legislations, Internet sources, scientific literature and journals.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-04-24T13:36:52Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) _Dissertação_Final_Raquel_Ramos7_.pdf: 1871052 bytes, checksum: 40a1875bd807fcb32fb3c805e2ca4427 (MD5) / Made available in DSpace on 2017-04-24T13:36:52Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) _Dissertação_Final_Raquel_Ramos7_.pdf: 1871052 bytes, checksum: 40a1875bd807fcb32fb3c805e2ca4427 (MD5) Previous issue date: 2016-03-15 / CAPES / CNPQ / Esta pesquisa tem por objetivo investigar a percepção dos gestores em relação à importância das práticas da governança corporativa e a gestão do capital de giro nas micro e pequenas empresas que compõem o Polo de Confecções do Agreste. Trata-se de um estudo exploratório realizado em 55 empresas de confecção e os dados foram coletados através da aplicação de um questionário estruturado no período de dez. 2015 a jan. 2016. Utilizou-se de índices de Liquidez (Imediata, Seca e Corrente e o Capital Circulante Líquido) como método de análise da situação econômico-financeira das empresas. Os resultados sobre a percepção da importância das práticas de governança corporativa que se baseou em transparência, gestão e controle, responsabilidade corporativa e práticas específicas para as pequenas empresas, indicam que os gestores, em sua maioria, consideram relevantes tais práticas para benefício das empresas, podendo contribuir para a sua manutenção no mercado. Já referente à situação financeira, os resultados se mostraram favoráveis, pois os índices de liquidez apresentaram um valor maior que o indicado pela literatura. Relativo ao financiamento, as empresas optam por capital gerado internamente, depois capital próprio e por último dívida bancária. E por fim, sobre a gestão do capital de giro percebe-se ainda um cenário de informalidade, devido a inexistência da separação das despesas financeiras da empresa e do proprietário, a não utilização de consultoria externa, e a falta de elaboração de relatórios contábeisfinanceiros, realidade encontrada em muitas das empresas pesquisadas. / This research aims to investigate the perception of managers regarding the importance of corporate governance practices and the management of working capital to micro and small businesses that make up the Polo Agreste Clothing. This is an exploratory study in 55 companies manufacturing and data were collected through the application of a structured questionnaire within ten. 2015 January 2016. We used liquidity ratios (Immediate, Drought and Current and Working Capital Net) as the method of analysis of the economic and financial situation of companies. The results on the perception of the importance of corporate governance practices that are based on transparency, management and control, corporate responsibility and specific practices for small businesses, indicate that managers, mostly relevant consider such practices to the benefit of businesses, can contribute to the maintenance market. Already for the financial situation, the results were favorable, as the liquidity ratios showed a higher value than indicated in the literature. On the financing, companies choose to internally generated capital, after capital and last bank debt. Finally, on the management of working capital is still a perceived informality scenario, due to the lack of separation of the financial expenses of the company and the owner, no use of external consultants, and the lack of preparation of reports contábeis- financial, reality found in many of the companies surveyed.