Esta pesquisa buscou compreender, de forma sistêmica, como as Pequenas e Médias Empresas (PME´s) desenvolvem novos produtos e implementam as estratégias de comunicação, no que se refere aos alimentos lácteos funcionais. Complementarmente, foram analisadas as possíveis restrições e os estímulos gerados pela legislação, nas inovações dessas empresas. Focou-se em unidades da Região Sul do Brasil, devido à representatividade local da cadeia do leite, à recente inserção de grandes empresas e ao perfil diferenciado dos consumidores nessa região. O método de pesquisa foi o de estudos multicaso, triangulando informações obtidas dos colaboradores das organizações, de especialistas externos, de agentes de regulação e de um órgão de defesa do consumidor. Como principais resultados, observou-se que a concorrência – geralmente Empresas Multinacionais (EMN´s) – é a principal fonte para as inovações das PME´s estudadas. Essa é uma estratégia tradicionalmente menos sujeita a riscos e que requer menores investimentos em comunicação. Porém, devido às particularidades do mercado de alimentos funcionais e às limitações competitivas das empresas de menor porte, ofertar produtos com certo grau de diferenciação da concorrência pode ser fundamental para garantir sua sobrevivência nesse mercado. Esse comportamento prioritariamente seguidor, contudo, parece ser decorrente da não-utilização de ferramentas gerenciais eficientes, da ausência de parcerias com centros nacionais de pesquisa, do baixo conhecimento do mercado consumidor e do foco excessivo em controles e certificações de qualidade. Esse “círculo vicioso” também sofre influência da burocracia e dos custos para registrar produtos/ingredientes inovadores, embora seja reconhecida a necessidade de uma legislação específica, de modo a garantir a sustentabilidade desse mercado. / How the Small and Medium-sized Enterprises (SME´s) develop new products and implement the communication strategies, in reference of functional dairy foods, was this research objective. Complimentarily, the possible restrictions and stimulations generated by the legislation, in those companies innovation, were analyzed. It focused in unities of the Brazilian southern region, that have a representative local milk chain, a recent insertion of great companies and differential costumers profiles. The research method was a multicase study, using information from the enterprises, external specialists, regulatory agents and a consumer defense institute. It was observed that the competition is the primary source for the studied SME´s innovations. Traditionally, this strategy is less expose to risks and it requires minors investments in communication. However, the current functional foods market has many specific characteristics and the small companies have competitive limitations. So, the companies who produce differentiated products will have more possibilities to survive in this market. The observed second-mover behavior could be consequence of: the efficient managerial tools non-utilization, the partnerships with national research centers absence, the consuming market low knowledge and the high focus in quality controls and certifications. This “vicious circle” also suffers influence of the bureaucracy and the innovators products/ingredients registering costs, even so its recognized a specific legislation need, in a way to guarantee this market sustainability.

The aim of this diploma thesis is to identify benefits and costs related to the implementation of International Financial Reporting Standard for small and medium-sized enterprises (IFRS for SMEs). The theoretical part describes the development of harmonization of financial reporting in the European Union and the formation of IFRS for SMEs. Furthermore, the comparison of International Financial Reporting Standard for SMEs with Czech accounting legislation is accomplished. The identification of costs and benefits and their analysis are based on a survey conducted on a sample of construction companies. Subsequently, the influence of costs and benefits for willingness to apply the IFRS for SMEs to the company is evaluated.

The thesis deals with marketing possibilities of an office building owner in order to address customer segment of SME companies. Offices are part of our everyday life and also big part of economic reality. The thesis clarifies characteristics of marketing activities in this specific environment and also explores SME segment as a potential target market. The main theoretical frameworks are B2B marketing and marketing of services. Decision processes together with customer preferences are described using both qualitative and quantitative research. In the final part obtained data are analysed and applicable recommendations for effective realisation of marketing activities are made.

Pendant la construction d'un groupe de réflexion avec des dirigeants de PME, nousavons détecté une grande incertitude par rapport à la continuité future des transactions. La stratégie et la création de valeur des produits et des services prennent une importance considérable si on estime que ce type d'organisation possède une grande quantité de restrictions et dépend principalement des activités marchandes pour survivre, obtenir des profits et croître. Mais, comme nous l'établissons dans la première partie de cette thèse, bien que les approches classiques de la gestion soient convergentes, elles semblent être insuffisantes car basées sur l'ordre et le contrôle en ne considérant que partiellement le dynamisme de ces entreprises, pendant que dans la pratique tout semble être dynamique et pourtant désordonné et complexe. Aussi nous nous posons la question : Comment aider les dirigeants de PME à créer des stratégies dans des situations complexes? La proposition théorique développée dans la deuxième partie, qui est l'originalité de ce travail, étudie les phénomènes dynamiques de l'entreprise en les classifiant comme un système complexe qui est soumis aux émergences et interruptions et qui est lié aux attracteurs et limiteurs de sa dynamique. Finalement, basé sur une épistémologie constructiviste, on a mis en pratique les propositions théoriquesdéveloppées sur le terrain par le biais d'une recherche-intervention en PME qui a permis de concevoir la stratégie de la valeur des produits et des services dans une approche dynamique. / While working with a focus group of SMEs managers, we detected a large uncertainty about future continuity of business transactions. Strategy and value creation of products and services are significantly important if we considered that this kind of organization has a lot of restrictions and depends mainly on their commercial activities to survive, be profitable and grow. But, as we established on the first part of this thesis, although the traditional management approachesconverge they seem to be insufficient because they are based on the principles of order and control by considering only a part of the dynamism of these companies, while in practice everything seems to be dynamic, disordered and complex. So we ask the question: How can we help SMEs to create strategies in complex situations? The theoretical proposition developed in the second part studies the dynamical phenomena by classifying the company as a complex system submitted to interruptions and emergencies and linked to dynamics attractors and restrictors. Finally, based on a constructivist epistemology, we have implemented theoreticalpropositions developed at field-research through an intervention methodology for helping SMEs to design a value creation strategy, of products and services, in a dynamic approach.

L’objectif de cette étude ne concerne pas seulement les facteurs de succès de l’internationalisation, mais plus particulièrement les facteurs de succès de la vente dans le contexte de l’internationalisation, donc le noyau réel du succès de l’internationalisation. Fondamentalement, il n’existe pas de recherche sur les facteurs de succès dans le processus de vente à l’exportation, donc de recherche plus approfondie sur les facteurs de succès généraux dans le processus de vente. La recherche discutée à ce propos a été examinée sur deux plans: au niveau organisationnel et au niveau individuel. Il s’agit d’une enquête portant sur 788 PME suisses, dans lesquelles 876 personnes ont été interrogées. Près de 80% de ces personnes étaient les CEO des entreprises qui ont pris part à l’enquête, alors que 20% appartenaient au Senior Management. La vue d’ensemble de l’analyse quantitative et qualitative fait apparaître un résultat relativement cohérent : les entreprises qui ont du succès agissent de manière fondamentalement plus personnelle et individualisée dans les différentes dimensions comme le nombre de canaux de distribution, le nombre de stratégies de traitement du marché, le focus sur une largeur d’assortiment plus limitée, le développement et l’importance du collaborateur dans la vente et du processus de vente individualisé qui repose sur le client et non pas sur des instruments standardisés (techniques de vente, matériel de présentation standardisés, etc.). Cette tendance a aussi été relevée dans la littérature émanant de la recherche dans le domaine des facteurs de succès et de la recherche sur l’entrepreneuriat dans le domaine de l’internationalisation / The aim of this study is not only to consider success factors in internationalization, but more particularly success factors for sales in the context of internationalization, in other words, the real kernel of success in internationalization. Basically, there is no available research on success factors in the process of export sales, i.e. more in-depth research on general success factors in sales processes. The research discussed on this question has been examined on two levels: the organizational level and the individual level. The survey covered 788 Swiss SMEs, in which 876 people were questioned. Close to 80% of those questioned were the CEOs of the companies which participated in the survey, while 20% were members of Senior Management. The view of the ensemble of the quantitative and qualitative analysis produces a relatively coherent result: companies that are successful fundamentally act in a more personal and individualized manner in the different dimensions, such as the number of distribution channels, the number of market processing strategies, the focus on a more limited product range, the development and the importance of the employee in the sale and individualized sales process which is based on the client and not on standardized instruments (sales techniques, standardized presentation materials etc.). This tendency was also highlighted in the literature coming from the research in the field of success factors and research into entrepreneurship in the field of internationalization

abstract: This study investigates the performance effects of cross-industry mergers and acquisitions (M&A) using a sample of firms listed in China’s Growth Entrepreses Market (GEM). Compared to firms listed in the Shanghai and Shenzhen Stock Exchanges, firms listed in the GEM are much smaller and tend to derive the majority of their revenues from a single industry. I first analyze the motives for firms listed in the GEM to engage in M&As and propose a set of factors that may influence their likelihood of M&A activities. Using data on 55 cross-industry M&As between January 1, 2012 and December 31, 2016, I find that investor generally responded positively in short-term, as indicated by the positive accumulated abonormal returns over the first five trading days following the announcements. Meanwhile, I found no evidence that investors benefited from cross-industry M&As in long-term over three years after the event. Further analysis suggests that the short-term effects of cross-industry M&As by GEM listed firms were influenced by the target firm’s market valuation, whether the M&A was paid by cash, the amount of the payment, and the degree of difference between the acquiring firm’s and the target firm’s industries. These findings have important implications for the investors and senior executives of firms listed in the GEM. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2018

No description available.

No description available.

Thesis (MTech (Marketing))--Cape Peninsula University of Technology, 2007 / In South Africa, SME development has been identified by government as a priority in creating jobs to solve high unemployment. SMEs also often battle to survive in a tough and ever changing business world. There is a high failure rate among many SMEs. Some of the reasons for the high rate of failure are that the owner or manager is unfamiliar with established business practices, lack of managerial expertise in business management and lack of finance to fund the business. It is essential that the individuals responsible for the management of the business have the necessary training and expertise to equip them for the successful running of the business. It is therefore crucial that all employees in the SME sector irrespective of the department they work in obtain some degree of training and expertise. These employees also need some knowledge of the financial position of the business. This can only be made possible if all employees have a fair amount of financial knowledge so that decision~making is made easier. The curriculum of the CPUT subject 'Accounting for Marketers' may not meet the requirements of SMEs. It is an advisable that SMEs requirements should be continually measured against the course offering to ensure that the course equips the students with the financial knowledge needed by SMEs. This can be done as CPUT has close ties with these SMEs through co-operative education and intemships. An attempt was made to identify the skills and techniques required by the marketing students pertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabi used in education. This comparison would hopefully lead to a clear understanding of the gaps between education and practice, if any, which will enable the researcher to make recommendations regarding the 'Accounting for Marketers' syllabi. The main purpose of the study was to measure the gap, if any, between the subjects 'Accounting for Marketers' offered at CPUT and the requirements of the SMEs. If indeed a gap exists, the institution can broaden certain aspects of the syllabi, by incorporating case studies on legitimate companies, which will aid the students to stay informed about Accounting in their field of expertise. There will be better integration of theory and practice. A descriptive research method was followed using a census survey research design to present a structured comprehensive questionnaire to the total population of SMEs affiliated with the Department of Cooperative Education and that have participated in the experiential training program. The number of SMEs who completed and returned the questionnaires was 15. This resulted in a response rate of 50 percent which was a fair representation of the entire census. In support of the findings recommendations were made regarding each component that formed part of an accounting syllabus. The results indicated that certain components in the accounting syllabus were rated as very important and others not. Components that were referred to as important but which were not a part of the syllabus will be under scrutiny by the researcher to come to a resolution, where these components will be accommodated in the accounting syllabus for marketing students for 2008.

The main objective of this thesis is an analysis of support programs focused on small businesses, the program most suitable applications for the enterprise and assess the contribution of selected operational program for the examinees.