This thesis deals with the transfer of the financial statements prepared in accordance with the applicable Czech accounting legislation on a selected company financial statements in accordance with IFRS for SMEs . The practical part focuses on the specific differences in the reporting of financial information and the end of the thesis are defined impact on the financial position and performance of the entity.

La globalisation des marchés impose des impératifs en matière de compétitivité aux entreprises et entraîne des conséquences sur l'environnement et les hommes. Dans ce contexte, des chercheurs proposent le développement durable (DD) comme une alternative pour préserver notre patrimoine environnemental et social. Les entreprises en tant qu'acteurs majeurs de notre société doivent jouer leur partition. Parmi celles-ci, les petites et moyennes entreprises (PME) sont plus nombreuses et importantes dans nos économies, ses responsabilités sont d’autant plus importantes. Pour être compétitives et survivre à laconcurrence qui vient de partout, elles n'ont d'autre choix que d'innover, déployer leurs stratégies en développant des produits plus respectueux de l’environnement. De plus, sans une masse critique de PME engagées dans le DD, ce projet serait irréalisable. Pour ce faire, intégrer à la fois de nouveaux produits et le DD dans leur mode de gestion serait une voiepossible pour que les PME soient responsables tout en étant compétitives. Mais, elles ne sauraient le faire en raison de l'insuffisance de ressources et de savoir-faire dans le domaine du DD. Qu’est-ce qui motive les PME à s’engager dans le développement durable? C'est la question centrale qui fait l'objet de notre étude. Des études montrent que l’engagement des entreprises au DD est motivé par l’avantage financier ou par le souci de la réputation. Les grandes entreprises ont commencé à prêter attention au processus de développement durable, les PME semblent être à la traîne et pourtant elles disposent des caractéristiques spécifiques comme la flexibilité organisationnelle, la proximité avec les acteurs locaux qui favorisent la mise en oeuvre de ce processus. Beaucoup de PME hésitent encore aujourd’hui à s’engager dans la pratique de Responsabilité Sociale de l’Entreprise (RSE) par manque de ressources et par crainte de rentabilité. Il y a une pénurie d'études sur la façon dont les PME perçoivent et mettent en oeuvre le concept, en particulier du point de vue d'un pays en développement. Cette étude aide à combler ces lacunes en examinant la façon dont le développement durable est perçu et pratiqué par les PME au Vietnam. Dans une économie en développement et en transition comme le Vietnam, où les ressources financières, humaines, technologiques et institutionnelles sont limitées et où le développement durable est interprété dans un contexte national et culturel, une étude de la durabilité dans le secteur des PME est particulièrement importante. Une étude empirique a été réalisée dans 4 articles auprès de 2000 PME manufacturières pour explorer dans quelle mesure le concept de RSE a été compris et adopté par les PME vietnamiennes. La théorie des parties prenantes, de l'entrepreneuriat et de base de ressources ont été principalement utilisées car elles aident à comprendre le phénomène de l'entrepreneuriat durable, en particulier dans un cadre de recherche spécifique à un pays. Les théories des parties prenantes et d’entrepreneuriat sont utilisées pour expliquer l'engagementdes PME en RSE à l’article 01. La théorie des parties prenantes est utilisée dans l’article 03 et partiellement dans l’article 02 pour examiner les impacts de différents acteurs sur le choix 4 stratégique durable. La théorie de ressources est utile afin d’expliquer les barrières qui entravent la pratique de RSE des PME (article 04). / The globalization of markets imposes imperatives on the competitiveness of companies and has consequences for the environment and humans. In this context, researchers propose sustainable development (SD) as an alternative to preserve our environmental and social heritage. Companies as major players in our society must play their part. Among these, smalland medium-sized enterprises (SMEs) are more numerous and important in our economies, their responsibilities are all the more important. To be competitive and survive for the competition that comes from everywhere, they have no other choice than to innovate and deploy their strategies by developing products that are more respectful of the environment.Moreover, without a critical mass of SMEs engaged in SD, this project would be unachievable. To do this, integrating both new products and SD in their management 6 approach would be a way for SMEs to be responsible while being competitive. Howeve, the question is can they do it taking into account the lack of resources and know-how in the field of SD. What motivates SMEs to engage in sustainable development? This is the central question that is the subject of our study.Previous studies showed that corporate commitment to SD is motivated by financial advantage or concerns about reputation. Large companies have begun to pay attention to the process of sustainable development, SMEs seem to be lagging behind and yet they have specific characteristics such as organizational flexibility, proximity to local actors that favor the implementation of this process. However, many SMEs still hesitate to engage in the practice of CSR (Corporate Social Responsibility) for lack of resources and fear of return on investment. There is a dearth of research on how SMEs perceive and implement the concept,particularly from a developing countries perspective. This study helps to fill these gaps by examining how sustainable development is perceived and practiced by SMEs in Vietnam. In a developing and transition economy like Vietnam, financial, human, technological and institutional resources are limited and sustainable development is interpreted in a national and cultural context, so a CSR study in the SME sector is particularly important. The empirical study conducted in 4 articles with 2000 manufacturing SMEs explores to what extent the concept of CSR is understood and adopted by Vietnamese SMEs. Stakeholder, entrepreneurship and resource base theory were used primarily as they help to understand the phenomenon of sustainable entrepreneurship, especially in a country-specific research framework. Stakeholder and entrepreneurial theoriesare used to explain CSR SME engagement in Article 01. Stakeholder theory is used in Article 03 and partly in Article 02 to examine the impacts of different actors on sustainable strategic choices. In this article 02 we also use the neo-institutional theory to explain the diffusion mechanism of CSR practice in international trade. The resource theory is useful in explaining the barriers to SME CSR practice (Article 04).

Department of Agricultural Economics and Agribusiness / MSc.AEC

Introduction: Vietnam is a developing country that has had rapid economic growth during the last 25-30 years. Alongside, the waste and pollution of the country has increased where both the economy and pollution is expected to grow even further in the upcoming years. Simultaneously is the challenge of protecting the environment, especially for businesses to take responsibility through implementing Corporate Social Responsibility (CSR) in their business. Furthermore, Small and Medium sized Enterprises (SMEs) make up 90% of the businesses in the world and therefore have great influence. CSR is well researched in developed countries, but the developing countries are as important in the work towards sustainable development, where specifically SMEs in developing countries are not as researched. Purpose: The purpose of this research is to explore the implementation of CSR activities of SMEs in Vietnam as a developing country. Research questions: How is CSR perceived by SMEs in Vietnam? How do SMEs in Vietnam engage in CSR activities? What are the reasons behind SMEs engagement in CSR activities in Vietnam? Methodology: The methodological approach of this research was based on a qualitative nature with an ontological perspective. Furthermore, the sample consisted of five SMEs in Vietnam and data was gathered through email-interviews. Conclusion: It was found that SMEs in Vietnam do have a somewhat clear perception of what CSR involves and that the SMEs engage in several CSR activities. Although, vague regulations and guidance from the government, alongside with scarce financial resources makes it more challenging for the SMEs in Vietnam to engage in CSR activities.

Hoy en día las Pymes presentan muchos desafíos como la competencia con los mercados locales, la ineficiencia en la productividad, calidad y servicios representando un desequilibrio financiero. En Perú, estos desafíos de las Pymes se agudizan por la carencia de Innovación tecnológica, escasez de conocimiento del mercado, falta de producción planificada y una deficiente distribución del trabajo. Estos problemas que enfrentan todas las Pymes generan que los empresarios busquen distintas maneras de sobrellevar los problemas mencionados aplicando distintas soluciones para generar mayor productividad y sostenibilidad en las empresas. Este artículo presenta un caso de estudio en una pequeña empresa tapicera que presenta problemas de eficiencia en la producción donde se propone un modelo de gestión de producción con base en Lean Manufacturing y SLP con el fin de mejorar la capacidad, aumentar la productividad eliminando los desperdicios, minimizando los costos y actividades dentro de la producción y aumentar el flujo de rotación de materiales logrando atender a tiempo los pedidos de los clientes tanto en la industria manufacturera como la de servicio. / Today SMEs present many challenges such as competition with local markets, inefficiency in productivity, quality and services representing a financial imbalance. In Peru, these challenges for SMEs are exacerbated by the lack of technological innovation, lack of market knowledge, lack of planned production and poor distribution of work. These problems faced by all SMEs cause entrepreneurs to seek different ways to overcome the aforementioned problems by applying different solutions to generate greater productivity and sustainability in companies. This article presents a case study in a small upholstery company that presents production efficiency problems where a production management model based on Lean Manufacturing and SLP is proposed to improve capacity, increase productivity by eliminating waste, minimizing costs and activities within production, and increasing the flow of material rotation, managing to meet customer orders on time both in the manufacturing and service industries. / Trabajo de investigación

As the use of the internet increases, so does the use of social media channels. These channels have become a part of everyday life and are changing the way of communication and information exchange. Today, more and more business-to-business (B2B) companies are adopting social media marketing (SMM) to communicate with their customers. Although small and medium-sized enterprises (SMEs) have also started adopting SMM to increase their brand awareness, the existing literature is very limited on this subject. Therefore, the purpose of this thesis is to identify and describe challenges SMEs face adopting social media marketing in order to increase their brand awareness. In order to achieve the purpose of this thesis a qualitative research method was selected and four semi-structured interviews with marketing directors and coordinators at three SMEs were conducted. The result of this thesis shows that SMEs face some common challenges like financial and human resources, lack of time and expertise in SMM, customer satisfaction, channel selection, global crisis and bad reviews. Further, this thesis found that SMEs also face some individual challenges like cultural issues, measuring brand awareness, language, influential content, communication issues, promotion costs and outsourcing.

No description available.

Today the global market is changing to increased competition, short product life cycles and mass customisation. Therefore, the pressure on manufacturing companies to become more flexible in their production has increased. As a response to this increased pressure, many companies have implemented automation solutions to achieve the required flexibility and stay competitive. Small and medium-sized enterprises (SMEs) are particularly under pressure, because they are usually subcontractors to large companies which trigger and promote high-mix and low-volume production. The literature shows that there are couple of reasons, for example poor management skills, impacting SMEs' behaviour and the way they run businesses. Moreover, the academia uncovers the misassumption that the conceptual frameworks, organisational theories, and processes developed through researching large companies are directly applicable and relevant to SMEs. The truth is SMEs run the business and adopt models and theories differently from larger counterparts. Therefore, the purpose of this study is to increase knowledge about managing successful implementation of flexible automation projects in companies with a high mix, low volume production. The methodological approach of this work was theoretical and empirical driven. The theory part includes a literature review, and the empirical section includes a single case study and experts involvement. Thereby five key words for flexible automation could be identified which built the basis for the research. The outcome of the study is 21 general recommendations regarding implementing flexible automations at SMEs with high mix, low volume production. These recommendations have been developed to help SMEs in their journey with automation as they can be used as a road map to cover the implementation process, before, during and after.

The focus of this master’s thesis is on family-run small and medium enterprises and their adoption to information systems. The motivation for this research is to understand the family businesses’ challenges related to technology adoption, so that the level of hesitancy many family SMEs are having with the process can be understood and minimised. In addition, by understanding family businesses’ challenges related to information systems adoption, we can understand if they are different entities from non-family SMEs, and whether or not they require specialised guidance and support. To achieve the objectives of the master’s thesis, a qualitative multiple case study approach was undertaken involving three family SMEs who were interviewed using a semi-structured interview guide which was inspired by the four key contexts of the Decision-Maker-Technology-Organisation-Environment model. Upon the completion of a thematic analysis of the data, a total of seven themes emerged which can be used to help describe and answer how family SMEs perceive information systems adoption and the challenges. From the findings it was discovered that family SMEs usually hire relatives when they have a vacancy instead of hiring an individual who is more qualified and experienced in the job role, as it is easier and convenient to make use of the trusting relations between family members. In the majority of cases, this means that the family SMEs usually have a limited level of skills including IT knowledge and to overcome this issue they seek help from sources outside of their organisation. The results of this master’s thesis research show that Family SMEs usually have a positive outlook when it comes to carrying out the information systems adoption process,but despite this, hesitancy to initiate the information systems adoption process arose from the lack of awareness of the technology and its possibilities as well as the high cost of funding and setting up the information system.

The COVID-19 crisis has brought uncertainty to the global economy and companies around the world have been significantly affected by the pandemic. Companies in the traveling and hospitality, retail, and pharmaceutical industries have been particularly affected. This paper studies the impact of COVID-19 on corporate social responsibility (CSR) and employee well-being in these industries among small and medium-sized enterprises(SMEs) and larger-sized ones. The results showed that COVID-19 has had a negative effect on CSR and employee well-being in ten case study companies, based in the European Union. This negative effect could be overturned, however, if companies adopt certain measures. More concretely, five key factors have been identified: (i) leadership/management style; (ii) CSR form and orientation; (iii) alignment of CSR with the institutional environment, (iv) organizational changes, and (v) positive employees’ perceptions and reactions. Therefore, companies at all levels should pay more attention to the impact of COVID-19 on CSR and employee well-being and take countermeasures in order to mitigate the effects on the industry and advance sustainable development.