The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.

Notre projet de thèse de doctorat a pour objet de présenter une meilleure compréhension du rôle de la culture d’entreprise et du profil psychologique du dirigeant dans l’orientation entrepreneuriale (OE) des PME françaises. La nature de la problématique de recherche reste original dans la littérature francophone. En effet, les travaux de recherches sur l’OE ont eu tendance à se concentrer essentiellement dans la littérature anglo-saxonne. Les principaux intérêts de notre thèse tiennent : 1) à faire ressortir des actions spécifiques qui permettraient de développer une culture favorable à l’entrepreneuriat ; 2) de susciter la vocation des dirigeants dans leur démarche entrepreneuriale ; 3) de mieux percevoir les déterminants de la performance économique et financière des entreprises entrepreneuriales ;4) de spécifier les caractéristiques des PME françaises à travers l’approche des configurations.Pour répondre à ces objectifs, nous avons construit une question principale spécifique : Dans quelle mesure la culture d’entreprise et le profil psychologique du dirigeant affectent-ils l’orientation entrepreneuriale des PME françaises et leur performance ? Pour réaliser cette recherche, nous avons opté pour une étude empirique quantitative à travers un questionnaire administré auprès des dirigeants de PME de deux chambres de commerce : la Chambre Régionale de Commerce et d’Industrie du Nord- Pas- de Calais et la Chambre de Commerce et d’Industrie du Beaujolais. Nous avons pu recueillir 123 réponses complètes. Pour réaliser les traitements d’analyse, nous avons utilisé l’approche des régressions linéaires avec le logiciel STATA.11 pour tester la nature des relations entre les variables clés de notre étude. Dans une deuxième partie d’analyse, nous avons utilisé l’approche des configurations avec la méthode des composantes ascendantes hiérarchiques. Concernant la première hypothèse, les résultats de l’étude empirique quantitative montrent que la culture entrepreneuriale et la culture de groupe sont associées à la capacité d’innovation, de proactivité et de prise de risque de l’entreprise. Inversement, la culture hiérarchique est associée négativement à cette triple capacité. La deuxième hypothèse concernant le profil psychologique du dirigeant donne des résultats plutôt inattendus, quant à l’effet du champ de contrôle externe du dirigeant sur l’OE. Les dirigeants qui ont un champ de contrôle externe semblent contribuer positivement au processus de l’OE. Nous avons pu montrer également que ces dirigeants conduisent leurs entreprises à réaliser de meilleures performances. Le besoin d’accomplissement du dirigeant est également lié à l’orientation de l’entreprise vers les activités entrepreneuriales. Quant à la troisième hypothèse, nous avons pu montrer dans notre recherche que les activités entrepreneuriales de l’entreprise contribuent à l’amélioration de ses performances économiques et financières. Dans un deuxième volet de cette étude, nous avons testé notre modèle conceptuel avec l’approche des configurations. Notre objectif était de proposer une classification d’entreprises selon le degré d’intensité de l’OE. L’analyse des composantes ascendantes hiérarchiques, nous a permis de faire apparaître trois formes de configuration d’entreprises : 1) entreprises entrepreneuriales, 2) entreprises traditionnelles et 3) entreprises émergentes. / Our proposed PhD thesis aims to provide a better understanding of the role of corporate culture and the psychological profile of the leader in Entrepreneurial Orientation (EO) of French SMEs. The nature of the research remains in the original french literature. Indeed, the research work on the EO have tended to focus mainly in the Anglo-Saxon literature.The main interest of our thesis are:1) to highlight specific actions that would develop a culture conducive to entrepreneurship;2) to encourage the vocation of the leaders in their entrepreneurial approach ;3) to gain insight into the determinants of economic and financial performance of entrepreneurial firms;4) to specify the characteristics of french SMEs through the approach of configurations.To meet these goals, we built a specific key question: How corporate culture and psychological profile of the leader affect the entrepreneurial orientation of french SMEs and their performance?To conduct this research, we opted for a quantitative empirical study through a questionnaire administered to managers of SMEs of Chambre Régionale de Commerce et d’Industrie of Nord-Pas-de Calais and Chambre de Commerce et d’Industrie of Beaujolais. We have collected 123 complete responses. To achieve the treatment analysis, we used the approach of linear regression with the software STATA.11 to test the nature of the relationship between key variables in our study. In the second part of analysis, we used the approach of the configurations with hierarchical ascendant components method, in order to specify the caracteristics of french SMEs.Regarding the first hypothesis, the results of the quantitative empirical study shows that entrepreneurial culture and the group culture are associated with innovation, proactive and risk-taking activities. Conversely, the hierarchical culture is negatively associated with the entrepreneurial activities. The second hypothesis about the psychological profile, the leaders who have a locus of external control appear to contribute positively to the process of OE. We have shown that these leaders lead their firms to achieve better performance. The need for achievement of the leader is also related to the orientation of the firms to entrepreneurial activities.Regarding the third hypothesis, we have shown that the entrepreneurial activities of the SMEs contribute to the improvement of its economic and financial performance.In the second part of this study, we tested our conceptual model with the approach of configurations. Our objective is to propose a taxonomy of SMEs according to the intensity of the EO. The analysis of hierarchical ascendant components have shown three types of SMEs: 1) entrepreneurial SMEs, 2) conservative SMEs and 3) emerging SMEs

En los últimos años, la producción y exportación de Paprika en el Perú se ha incrementado en un 19% según SIICEX lográndose posicionar en los primeras veinte posiciones a nivel mundial. Por lo que, se espera que esta tendencia continúe en los próximos años. Razón por la cual, esta investigación se enfoca en dicho producto y analiza la situación actual de las pequeñas y microempresas (MYPES) productoras de Paprika en la zona de Araya Grande – Barranca. La elección de la zona se debió a que esta produce los mayores volúmenes en el país con un total del 96.67% en la región Lima. Uno de los primero pasos en la investigación fue identificar las principales actividades y procesos realizados en los fundos. Además, se observó los problemas que estos presentan. El enfoque de esta investigación está orientado a un plano logístico. Razón por la cual se busca incrementar la productividad mediante la reducción de costos y pérdidas. Para ello se ha propuesto seis subprocesos, los cuales son: Compras, Transporte, Inventarios, Almacenamiento, Gestión de Transporte y Proveedores. Cabe señalar que, estos dos últimos no formaban parte de las actividades realizadas por el agricultor. Sin embargo, la creación de los mismos se dio con el fin de obtener un mejor desempeño en las áreas de compras y transporte. / In recent years, the production and export of Paprika in Peru have increased by 19% according to SIICEX, achieving a position in the first twenty positions worldwide. Therefore, this trend is expected to continue in the coming years. For this reason, this research focuses on this product and analyzes the current situation of small and micro-enterprises (SMES) ​​that produce Paprika in the Araya Grande - Barranca area. The choice of the zone was because it produces the highest volumes in the country with a total of 96.67% in the Lima region. One of the first steps in the investigation was to identify the main activities and processes carried out on the farms. Besides, the problems they present were observed. The focus of this research is oriented to a logistics plan. The reason why it seeks to increase productivity by reducing costs and losses. For this, six sub-processes have been proposed, which are: Purchasing, Transportation, Inventories, Storage, Transportation Management, and Suppliers. It should be noted that the latter two were not part of the activities carried out by the farmer. However, they were created to achieve better performance in the purchasing and transportation areas. / Tesis

Företag, oavsett storlek, vill idag följa den digitala transformationen och höja den digitala mognadsgraden för att kunna få effektivare resultat samt nå de konkurrensfördelar som digitaliseringen kan medföra. Små och medelstora företag, så kallade SMF:s, påverkas av de förändringar som digitaliseringen medför eftersom de får helt nya möjligheter att delta i den globala ekonomin jämfört med tidigare. Denna studie kommer att utforska den digitala mognaden bland små och medelstora företag samt identifiera företagens utmaningar och efterfrågade stöd för att nå högre mognad. Studiens metod utgår från ett explorativt angreppssätt med en kvalitativ forskningsmetod och använder sig av en abduktiv forskningsansats. Både en strukturerad och en semi-strukturerad intervju används för den empiriska datainsamlingen. I studien intervjuas sju respondenter från olika små- och medelstora företag. Studiens analys undersöker hur företagens digitala mognad och utmaningar ställer sig mot teorier rörande digitalisering, digital mognad och digitala mognadsmodeller. Diskussionen belyser att de mer mjuka värdena som ledarskap, strategi och visionsarbete samt kompetensutveckling är utmanande för små och medelstora bolag. Dessutom diskuteras att små och medelstora bolags förutsättningar och resurser påverkar deras upplevda utmaningar samt vilka stöd som efterfrågas för att höja den digitala mognadsgraden. Studien visar att små och medelstora bolag har olika utmaningar för att nå digital mognad, men att de har viljan att höja mognadsgraden. För att höja mognadsgraden förutsätts att de har egna kapaciteter eller kan få förutsättningar i form av stöd och hjälpmedel för att prioritera transformationsinsatser och anpassa struktur samt kultur internt. / Companies, regardless of size, want to follow the digital transformation and reach a higher level of digital maturity. Because they want to achieve more effective results and gain the competitive advantages of digital transformation. Small and medium-sized enterprises, SMEs, are affected by digitalization and they are given new opportunities to participate in the global economy compared to before. This study explores the digital maturity of small and medium- sized enterprises and identifies their challenges for reaching higher maturity. Furthermore, the study distinguishes what kind of support SMEs are in need of to be able to raise their maturity level. The study method is based on an explorative approach with a qualitative research method and uses an abductive research approach with two types of interviews in the data collection, structured and semi-structured interviews. In the study, seven respondents from different SMEs were interviewed. The study's analysis examines how the companies' digital maturity and challenges can be linked to theories regarding digitalization, digital maturity and digital maturity models. The discussion highlights that softer values such as leadership, strategy and vision, as well as competence and digital knowledge are challenging for SMEs. In addition, it is discussed that the resources of small and medium-sized enterprises affect the perceived challenges as well as the support needed to increase the digital maturity level. The study shows that small and medium-sized enterprises have different challenges for achieving digital maturity. However, they also have the will to increase the level of maturity. In order to increase the maturity level, they must have their own capacities or get the capacities with external support. Then they will be able to prioritize digital transformation efforts and adapt structure as well as culture internally.

Las redes sociales han revolucionado el mundo al aportar nuevos medios con los cuales las microempresas y Pymes tienen mayores oportunidades de llegar a sus consumidores de distintas maneras y con un presupuesto alcanzable. Estos sectores representan una cadena importante dentro del desarrollo del Perú y dentro de ellos destacan, por su tasa de crecimiento, el sector de servicios de belleza, quienes debido a su presupuesto limitado han optado por invertir en publicidad y contenido de marketing online dentro de redes sociales como Facebook para atraer clientes a sus locales poco visibles. En la presente investigación se desarrollará la relación que existe entre las acciones de Content Marketing en Facebook y el engagement de marca de pequeñas empresas del rubro de servicios de belleza. / Social networks have revolutionized the world by providing new means with which microenterprises and SMEs have greater opportunities to reach their consumers in different ways and with an achievable budget. These sectors represent an important chain within the development of Peru and within them, due to its growth rate, the beauty services sector stands out, which due to its small budget have chosen to invest in advertising and online marketing content within social networks such as Facebook to attract customers to their inconspicuous stores. In this research, the relationship that exists between Content Marketing actions on Facebook and the brand engagement of small companies in the beauty services category will be developed. / Trabajo de investigación

El apoyo a las Pequeñas y Medianas empresas (PYMES) en su camino hacia la internacionalización ha sido discutido ampliamente en los últimos años. A pesar de contar con acuerdos comerciales, aún todavía muchas PYMES dejan la actividad exportadora por carecer de conocimientos, capacitaciones, asesorías en exportaciones y presentar dificultades en conseguir clientes. El programa Ruta Exportadora fortalece a las PYMES mediante el desarrollo de sus habilidades para hacerlas competitivas en el mercado internacional, es por ello que el objetivo principal de esta investigación de estudio de caso, es descubrir la contribución de la Ruta Exportadora. El propósito de esta investigación es darle a conocer a la PYME una herramienta válida para que sea competitiva y sostenible; así como, proponer mejoras a la contribución del Estado con respecto a las PYMES. Se entrevistó a responsables de PYMES ubicadas en Lima Metropolitana que han participado de la Ruta Exportadora; asimismo, a manera de tener otras perspectivas se entrevistó a un ejecutivo de PROMPERÚ, a representantes de Gremios de Comercio Exterior y Académicos, quienes indicaron que el programa en general es satisfactorio. Los resultados mostraron que la Ruta Exportadora es una herramienta que contribuye a las PYMES con conocimientos, capacitaciones, asistencia técnica y promoción en ferias en donde generan clientes del exterior. Finalmente contribuye a mejorar la competitividad de la empresa y la capacidad del exportador hacia la internacionalización, luego, se brindó recomendaciones a fin de generar mayores aportes en beneficio de las PYMES. / Support for Small and Medium Enterprises (SMEs) on their way to internationalization has been widely discussed in recent years. In spite of having commercial agreements, many SMEs still leave the export activity due to lack of knowledge, training, export advice and difficulties in finding clients. The Export Route programmed strengthens SMEs through the development of their skills to make them competitive in the international market, which is why the main objective of this case study research is to discover the contribution of the Export Route to SMEs in the case of textile exporters. The purpose of this research is to provide SMEs with a valid tool to make them competitive and sustainable; as well as to propose improvements to the contribution of the State with respect to SMEs. Responsible for SMEs located in Metropolitan Lima that have participated in the Export Route were interviewed; also, in order to have other perspectives, an executive of PROMPERU was interviewed, as well as directors of Foreign Trade Guilds and Academics, who indicated that the program in general is satisfactory. The results showed that the Export Route is a tool that contributes to SMEs with knowledge, training, technical assistance and promotion in fairs where they generate foreign clients. Finally, it contributes to improving the company's competitiveness and the exporter's capacity for internationalization, and recommendations were made in order to generate greater contributions for the benefit of SMEs. / Tesis

Companies cannot keep up with the change occurring in the ICT arena. As a result of companies being chased by an untamed animal namely IT evolution, they fear that they cannot run, as running feels like floating in air. This ICT evolution has become a fearful sight for Small Medium Enterprises (SMEs). This research project acknowledges this fear and provides a conceptual framework whereby SMEs can familiarise themselves when engaging in ICT investments from a South African point of view. The data collected in this qualitative study is based on ten different SMEs as well as one larger company, to try and obtain a benchmark which SMEs can strive towards. The outcome of this research project allows SMEs to be less fearful when deciding on ICT and seeing how ICT can benefit these organisations. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Informatics / unrestricted

Electronic commerce (EC) has radically revolutionizedtraditional business practices across the globe. It is alsobelieved that EC offers considerable benefits andopportunities for enterprises.Despite the benefits, however, several scholars have shownthat Small and medium-sized enterprises (SMEs) have beenlagging in EC adoption. In this regard, this study aimed toexplore the factors that influence EC adoption among SMEsin developing countries, in the context of Kenyan retailSMEs.The study employed a qualitative approach through whichempirical data was collected by semi-structured interviews.The target population consisted of managers/owners of retailSMEs that use some form of EC technology in their businessoperations. The study identified several motivating factors forthe adoption and implementation of EC. Moreover, theresearch used (TOE) framework, the technological,organizational, and environmental (TOE) framework withan added national factor, to study and understand the factorsaffecting EC adoption among SMEs. The study identifiedsome factors ranging from, but not limited to the cost of IT,the benefits offered by EC, compatibility, lack of cleargovernment regulations, the role of managers, lack ofinfrastructure. The study further identified a national factorassociated with the social and cultural context in Kenya suchas the resistance to adopt a culture of purchasing online, lackof trust, lack of IT awareness, national address system, etc.

Master thesis deals with the application of international financial reporting standard for small and medium-sized enterprises. The object of this thesis is to define the conceptual framework for financial reporting under IFRS for SMEs, to analyze the differences between CZ GAAP and reporting under IFRS for SME and then apply the acquired knowledge within practical part of master thesis along with the definition of the costs and benefits associated with the transition to IFRS for SMEs.

The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.