This study sought to examine whether the use of tax incentives to boost investment into the SME sector is an effective policy for economic development. More specifically, the study focused on the Section 12J tax incentive of the Income Tax Act of South Africa, which underpins the current venture capital companies' (VCC) regime for this country. This VCC regime is aimed at addressing the challenge of lack of access to finance by SMEs, and it does so by incentivising venture capital investors to provide equity capital to qualifying SMEs. These SMEs are, in turn, expected to grow and help reduce the economic challenges of poverty and unemployment in South Africa. A mixed methods research approach was adopted for this study. It was also inductive in nature, based on primary data collected from a survey of various stakeholders of the VCC regime using a convenience sampling method. The data variables of the study were based on factors relating to the impact that the VCC regime has had on SMEs in terms of financial performance and creation of decent employment. The study concludes that the VCC regime has had a positive impact on the South African SME sector in terms of financial performance and creation of decent employment. As a result, the VCC regime has shown to be an effective tool for addressing various economic challenges, such as: lack of access to finance faced by SMEs, high failure rate of SME businesses, and poverty alleviation through provision of decent employment by SMEs. Thus, the resultant recommendation submitted in the study is that the VCC regime should as such be extended beyond its current sunset date in order to ensure the South African economy continues to enjoy the benefits that the regime has to offer.

SMEs are an integral part of the Kenyan economy, and SMEs working with a circular economy (CE)can play a crucial role in contributing to sustainable growth and the nation’s sustainable development goals, Vision 2030. However, these SMEs face several challenges. This study aims to contribute to the body of research on CE and SMEs in developing countries, an area that is under-researched. Through the study, the researchers explore and bring to the fore the barriers and enablers experienced by SMEs practising CE in emerging economies. This study further examines whether SMEs can apply organisational learning to overcome and harness the barriers and enablers. This research is a qualitative study of an exploratory nature. Primary data was collected from SMEs across different sectors through semi-structured interviews. The main findings indicate that the SMEs face barriers with resources, collaborations, infrastructure, regulations and policies, culture, awareness, and the internal and external environment. However, these categories were also found to act as enablers in addition to adaptive spaces and knowledge management. The research further establishes that the present conditions in the external environment attached to weak policies and regulations are a barrier to progression and learning in CE. This study invites further research of circular economy in developing countries and practical solutions for a way forward.

Research Purpose: The purpose of this paper is to identify the opportunities that COVID-19 crisis has created for SMEs, in particular those involving digital technologies. I also describe and how SMEs can improve their functionality, efficiency accessibility and sales by using these technologies for internationalization. Research Questions:  What international business opportunities do digitized SME’s find in the covid-19 lockdown? Methodology: This study is followed by qualitative research and inductive approach. The data collection was done by semi-structured online interviews. Ten people running small and medium-sized businesses are the convenience sample of the study. Findings: For the advancement of several digital platforms, SMEs are continuing their international operations during COVID 19 pandemic. Many SMEs forced to go online during the pandemic, which also helps them become global players. By utilizing social media, online payment platforms, online e-commerce marketplaces, regular SMEs are now converting as digital businesses. By adopting digital technology, SMEs are now able to work smoother than before by having new functionality, efficiency and accessibility. SMEs that involved with the digital business from long ago are also experiencing noticeable growth during the pandemic. On the other hand, some SMEs are also suffering as their overall business operation get interrupted by the pandemic.   Research Limitations: The total number of interviewed respondents was only 10 due to the limitation of time scope and all of the interview done online. A larger study sample with physical interview are a possible direction of future work.

Diplomová práca popisuje malé a stredné podniky, ich rozvoj a podporu poskytovanú európskou politikou a štrukturálnymi fondami. Použitie relevantnej literatúry a prípradových štúdií umožnuje poskytnúť kritický pohľad na danú problematiku. Na konci práce sú navhrnuté odporúčania na zlepšenie a záver.

L’objectif de cette thèse est de comprendre le processus d’articulation entre la GRH et l’innovation en PME. Nous faisons le choix de rompre avec l’approche traditionnelle qui consiste à souligner les enjeux de l’alignement stratégique entre ces deux éléments. A partir des enseignements tirés de la pré-étude exploratoire menée auprès de quatre PME innovantes, nousnous inscrivons dans une perspective relationnelle au travers du don. L’analyse se fonde donc sur la théorie du don/contre-don, couplée à une grille de lecture sur la GRH en PME.Une étude de cas multiples, s’appuyant sur 52 entretiens semi-directifs, des observations ainsi que des analyses documentaires, a été conduite auprès de trois PME innovantes. Nous aboutissons à une structuration des données et à une modélisation processuelle selon la méthode dite « à la Gioia ». Les résultats de la recherche montrent que l’articulation entre la GRH et l’innovation en PME, au travers des relations de don/contre-don entre acteurs, repose sur un processus composé de trois étapes : libérer les dons, mobiliser les dons et repenser les dons. Enfin, nous sensibilisons les dirigeants et les relais RH aux trois éléments suivants : l’évolution du contexte organisationnel, le rôle des liens sociaux intenses et les pratiques de GRHmobilisées. / This thesis aims to understand the process of articulation between HRM and innovation in SMEs. We choose to break with the traditional approach of highlighting the issues of strategic alignment between these two elements. Based on the lessons learned from the exploratory prestudy carried out in four innovative SMEs, we opt for a relational perspective through gift. The analysis is therefore based on the theory of gift exchange, combined with an interpretative framework on HRM in SMEs.A multi-case study, based on 52 semi-structured interviews, observations and documentary analysis, was conducted on three innovative SMEs. We lead to a data structuring and a processual modeling according to the ‘Gioia’ method. The results show that the articulation between HRM and innovation in SMEs, through gift exchange relationships between actors, is based on a process consisting of three stages: unleashing gifts, mobilizing gifts and rethinking gifts. Finally, we raise the awareness of owner-managers and HR relays to the following three elements: the evolution of the organizational context, the role of the intense social ties and the mobilized HRM practices.

MRDV / Institute for Rural Development

Nowadays, Cloud Technologies are commonly used for a lot of large organizations to aid knowledge sharing.  This brings some benefits to the organization by reducing the cost of the charges, improve security, enhance content accessibility, improve efficiency etc. On the other hand, Small and Medium Enterprises (SMEs) tend to manage their information in more informal way by not using the specific language or terminology of KM. Moreover, Small and Medium enterprises do not trust the adoption of cloud-based techniques for managing information for many reasons that discussed later. This thesis tries to provide the benefits and drawbacks of cloud-based Knowledge Management techniques in Greek SMEs and also to find how knowledge processes are used in Greek SMEs according to cloud-based Knowledge Management techniques. Also, through this work I will come up with the benefits and drawbacks of applying cloud-based techniques for managing information-knowledge in SMEs. To accomplish this, I derived with a methodology that is based on qualitative approach. More specifically, I provide an exhaustive literature review and then I contacted with five SMEs in Greece to explore, using different techniques, if these SMEs can benefit from the cloud-based Knowledge Management techniques and how indent are for adopting cloud-based Knowledge Management techniques in their organization. I realized that three of the SMEs are using cloud-based techniques for Knowledge Management, where the two of them does not. To be more specific one of these two SMEs does not manage its knowledge at all. However, all of the five organizations showed a great interest to adopt cloud-based and information system technologies for Knowledge Management. At the end, this work comes up with the following important findings and insights, as well: Cloud-based Knowledge Management techniques can bring a lot of benefits in terms of cost savings and performance. However, this suits the right and efficiently use of cloud-based techniques. The lack of using efficiently cloud-based Knowledge Management techniques may lead to some drawbacks, such as reduction on the performance of the organization and reduction on the savings.   This thesis also discusses some points for future direction such as the analysis of a larger space of organizations, the investigation of quantitative analysis and also the combination of both (qualitative and quantitative).

The dissertation is a case study focusing on supplier development (SD) practices of SMEs in information technology outsourcing (ITO) sector. From the dyadic perspective, the research explored three key issues: (1) supplier development activities of SME firms in ITO sector, (2) the role of supplier willingness in supplier selection and development process and (3) the motivations of suppliers to participate in the SD programs with the client. The results from this case study contribute to the knowledge in SME supplier development practices and client-supplier relationship management. Specifically, the contribution is explored from the ITO sector, with respect to the influence of supplier willingness in SME supplier selection, SD practice in ITO sector and the motivations of suppliers to participate in such activities with the client.

Purpose – The purpose of this study is to generate a broader understanding of how and why SMEs works with CSR activities. Method – The methodological choice for this thesis is based on a qualitative research approach. A case study is conducted at one Swedish SME, and the data is primarily collected through an interview with two respondents from the case company who have active roles within the CSR plan. A document study was used as a complement source of data to strengthen the data collected from the interview. Findings – The findings indicated that it can be preferable that an SME’s owner-manager champions the implementation of CSR activities. It is also evident that the reasons behind CSR engagement are dependent on the owner-manager ability to see the organizational benefits generated through the implementation of CSR activities. The research also finds that SMEs tend to lack a clear strategy when it comes to CSR implementation, which is performed on a more ad hoc basis as SMEs typically do not have the resources for deliberate ’strategizing’. Limitations – The research has investigated how a manufacturing SME works with CSR beyond requirements from law and regulations, as well as receive a better understanding of what motivates them to implement CSR activities. Moreover, this research project has not included participant observations as the circumstances made them impossible to perform. Keywords - Corporate Social Responsibility (CSR), Small- to Medium Enterprises (SMEs), CSR Activities, Managerial Values, Manufacturing, CSR Engagement.

Thesis (M.Com. (Business Management)) -- University of Limpopo, 2021 / The aim of the study was to determine the relationships between determinants of mobile commerce adoption and the actual adoption of mobile commerce by Small and Medium Enterprises in Polokwane Municipality. The study utilised the quantitative research approach with 146 SME owner respondents from population of 261 owners using a random sampling technique. The questionnaire was developed from the empirical literature review. The determinants of m-commerce were represented by technological, organisational and environmental contextual factors. M-commerce was measured using 11 questions against all other contextual factor variables . Data was cleaned to enhance its fitness for further analysis. To attain this, normality, mean and standard deviation, skewness and kurtosis were performed. The data was found to be fit for the purpose of the study. Furthermore, the data was tested for validity and reliability and it satisfied the requirements. Descriptive statistics, ANOVA and regression analysis were used to analyse the data. ANOVA was used to test for sub-hypotheses and to make a decision on whether to accept or reject the stated hypotheses based on the significance level. Regression analysis was used to test main hypotheses. ANOVA results showed that all technological factors (perceived benefits, perceived costs, perceived compatibility), organisational factors (technology readiness), environ mental factors (customer pressure, supplier pressure, competitor pressure) and technology acceptance model factors (perceived usefulness) significantly predicted m commerce adoption. On the other hand, factors such as gender, age, level of education and perceived ease of use were not significant predictors of m-commerce adoption. Based on the above results, SMEs should improve on their handling of determinants of m-commerce as they effectively influence the adoption of m-commerce. The government also needs to boost the SME sector by introducing several measures which can expose small businesses to enabling business environment.