La France, comme d’autres pays, cherche à valoriser son excellence scientifique et à augmenter la compétitivité de ses petites et moyennes entreprises (PME) pour tirer plein profit de l’innovation et soutenir la croissance économique et l’emploi. Il n’y a pas, ni en France ni ailleurs, une politique spécifique de soutien à l’innovation dans les PME mais des politiques scientifiques et de la recherche industrielle, en particulier en faveur des petites entreprises, et des politiques d’innovation, dans lesquelles peuvent être identifiées des mesures spécifiques visant à promouvoir le développement technologique et l’innovation dans les PME. Cette étude s’intéresse à la façon dont en France, à travers les différentes époques, ces politiques publiques sont définies et organisées et s’interroge sur l’efficacité et l’impact des interventions publiques dans le développement de capacité d’innovation des PME françaises. Elle se déroule en trois parties, en respectant une chronologie historique correspondant aux grandes étapes de l’évolution des politiques depuis les années 1960-1970 jusqu’à présent. Ces trois parties analytiques sont enrichies par l’analyse du cas de l’Agence nationale de valorisation de la recherche (Anvar). A la fin de ce travail, nous suggérons que la France entre dans une phase critique où des réformes structurelles doivent être menées pour assurer le développement de la compétitivité des PME et de l’innovation. / France, like other countries, seeks to promote its scientific excellence and to increase the competitiveness of its small and medium enterprises (SMEs) by taking full advantage of innovation to sustain economic growth and employment. In France as in other countries, there is no specific policy to support innovation in SMEs but both science and industrial research policies, especially for small businesses, and innovation policies, in which can be identified specific measures to promote technological development and innovation in SMEs. This study focuses on "how", in France, such public policies are defined and organized through different periods and it questions the effectiveness and impact of public interventions aimed at developing French SMEs’ innovation capacity. The study is divided in three parts, following a historical chronology corresponding to major stages of political evolution from the years 1960-1970 till now. These three analytical parts are enriched by a case analysis of the French National Agency for Valorisation of the Research (Anvar). At the end of this study, we suggest that France is now entering a critical phase in which structural reforms have to be undertaken in order to ensure French SMEs’ innovation and competitiveness.

The companies are operating in complex, dynamic and uncertain environments that it difficult to compete. The e-economy each time has a major presence in business world, then, the small entrepreneurs must design strategies based on Information and Communication Technologies (ICTs), particularly the use of Internet, to improve company performance. Thus, the efficient implementation of websites is a mechanism that should exploit exporting small and medium-sized enterprises (SMEs) or with export potential, of the handicrafts industry, to communicate desired company image and optimize customer service, this it has implications who require to be analyzed to make an effective use of the ICTs. / Las empresas actualmente se desenvuelven en entornos complejos, dinámicos e inciertos que hacen difícil competir. Ya que la economía digital cada vez tiene mayor presencia en el mundo de los negocios, entonces, los pequeños empresarios deben diseñar estrategias basadas en las tecnologías de la información y la comunicación (TIC), particularmente el uso de Internet, para mejorar el desempeño de la empresa. Así, la implementación de sitios web eficientes es un mecanismo que deben explotar las PYMES exportadoras o con potencial exportador del sector artesanías para comunicar la imagen deseada de la empresa y optimizar así la atención al cliente; esto tiene implicancias que requieren ser analizadas para hacer un uso eficaz de las TIC.

Made available in DSpace on 2009-11-18T19:01:25Z (GMT). No. of bitstreams: 1 lidiane.pdf: 1667288 bytes, checksum: 817a3ffb12ec06441c22acac7638c92e (MD5) Previous issue date: 2009 / Land, capital and work dictated the organizations¿ success in the industrial era. Added to these factors, the intangible assets are considered the key complement to determine business¿ sustainability in the knowledge era. The globalization creates a new dynamic in the markets and the knowledge management becomes focal point to the organizations. It becomes more common the incorporation of inter-organizational nets to improve business, in a strategy win-win where the tacit knowledge, noncodified, which is shared. More specifically, the innovation management, one of the intangible assets aspects, plays an important role in the Federal Government agenda, through the PDP and other market players. BNDES made significant progress to assist companies¿ demands in the knowledge era, among them: the adoption of the Intangible Assets BSC methodology to evaluate companies¿ credit risk and the partnership with Brightom University (UK) to train innovation management to companies¿ managers. Besides the initial steps, what are the challenges that BNDES will face from now on? In the bibliographic review, it is analyzed the competitive factors in the knowledge era, the evolution of the intangible assets concept, the consolidation of the networking as business strategy, evaluation its advantages and disadvantages, some innovation definitions and its management through the identification of the development level of the Brazilian companies¿ in this aspect. After that, it is analyzed the management tool so-called Balanced Scorecard, which is fundamental to the Intangible Assets BSC. The actions already implemented by BNDES, Sebrae and FINEP focused on the subject are identified in order to evaluate the integration level among those actions. Then, it is demonstrated the relevancy of the subject not only to BNDES, but also to society. This study faces the subject by the preparation of a diagnostic from 30 actives SMEs investments from BNDESPAR portfolio, a BNDES subsidiary, adopting the BSC methodology through questionnaire. The objective is to certify if there is enough space to elaborate an action plan focused on creating value to companies considering them intangible assets and, if it is viable, how this toll can be useful and adequate to achieve such objective. The questionnaire content, answered by the training participants in the innovation management program, is also evaluated to check the suggestions of actions to maximize the expected feedback. In the conclusion, it is verified that the tool so-called Intangible Assets BSC is adequate to the management activity of the investments in PMEs from BNDESPAR portfolio and there is enough space to adopt measures focused on creation of companies¿ value, mentioning some examples and highlighting some preliminary academicals contributions to improve the tool and also suggests other steps that BNDES can adopt to optimize the actions already implemented. / Terra, capital e trabalho ditavam o sucesso das organizações na era industrial. Somados a estes fatores, os ativos intangíveis são considerados o complemento chave para determinar a sustentabilidade dos negócios na era do conhecimento. A globalização cria uma nova dinâmica nos mercados e a gestão do conhecimento torna-se foco de atenção por parte das organizações. Intensificase a formação de redes interorganizacionais a fim de alavancar os negócios das empresas numa estratégia ganha ganha na qual o conhecimento tácito, não codificado, é compartilhado. Mais especificamente a gestão da inovação, uma das dimensões dos ativos intangíveis, assume um papel prioritário na agenda do Governo Federal, por meio do PDP, e de outros agentes de mercado. O BNDES deu alguns importantes passos para atender às demandas das empresas na era do conhecimento, dentre eles a adoção da metodologia do BSC de Capitais Intangíveis para fins de avaliação de risco de crédito das empresas e a parceria firmada com a Universidade de Brightom (UK) com a finalidade de prover aos gestores das empresas o treinamento em gestão da inovação. Dado o pontapé inicial, quais são os desafios que o BNDES deve enfrentar daqui por diante? Na revisão bibliográfica, faz-se a análise dos fatores de competitividade na era do conhecimento, da evolução do tema ativos intangíveis até os dias atuais, da formação de redes de relacionamento como estratégias relacionais, avaliando seus prós e contras, de alguns conceitos de inovação e sua gestão passando pela identificação do estágio de desenvolvimento das empresas brasileiras neste quesito. Posteriormente, procede-se a análise da ferramenta de gestão denominada Balanced Scorecard, que é base do BSC de Capitais Intangíveis. São identificadas as ações já desenvolvidas pelo BNDES, Sebrae e FINEP voltadas para o tema em referência a fim de avaliar o nível de integração entre elas e passa-se a discorrer sobre a relevância do tema para o BNDES e para a sociedade. Este estudo aborda o problema mediante a elaboração de um diagnóstico das 30 empresas ativas da carteira de investimentos em PMEs da BNDESPAR, subsidiária do BNDES, mediante a aplicação do BSC na forma de questionário. O objetivo é verificar se há espaço para a elaboração de planos de ação voltados para a criação de valor das empresas mediante a construção de ativos intangíveis e se a ferramenta é útil e adequada para tal finalidade. Procede-se, ainda, a avaliação de conteúdo das respostas ao questionário encaminhado aos participantes do treinamento em gestão da inovação a fim de avaliar sugestões de ações voltadas para a maximização do retorno esperado com a iniciativa. Na conclusão deste estudo, verifica-se que a ferramenta denominada BSC de Capitais Intangíveis é adequada à atividade de gestão da carteia de investimento em PMEs da BNDESPAR, que há um bom espaço para adoção de medidas voltadas para a criação de valor das empresas, citando-se alguns exemplos, e são destacadas algumas contribuições acadêmicas preliminares para a melhoria contínua da ferramenta ora desenvolvida além de sugerir outras iniciativas que o BNDES pode adotar a fim de otimizar as ações já implementadas até então.

Submitted by Álvaro Martins (alvaro.martins@gvmail.br) on 2016-03-18T18:22:22Z No. of bitstreams: 1 Alvaro Martins_Tese_vfinal.pdf: 1497251 bytes, checksum: b5443ff254faa530462fb4f4f168be10 (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2016-03-23T18:07:48Z (GMT) No. of bitstreams: 1 Alvaro Martins_Tese_vfinal.pdf: 1497251 bytes, checksum: b5443ff254faa530462fb4f4f168be10 (MD5) / Made available in DSpace on 2016-03-23T18:31:40Z (GMT). No. of bitstreams: 1 Alvaro Martins_Tese_vfinal.pdf: 1497251 bytes, checksum: b5443ff254faa530462fb4f4f168be10 (MD5) Previous issue date: 2016-02-24 / In this competitive environment globalized that we live nowadays there is a growing recognition of the central role of Information Technology (IT) to determine the success of the company, leading to better results. SMEs have also adopted IT with the same purpose, obtaining benefits of such use, but their reality is quite different in most cases of the large enterprises, especially for lack of the same resources and skills in the IT field. Apart from the competition sometimes other factors such as legal requirements in the Brazilian case, requires that companies seeks greater computerization. As companies are in different kind and stages of computerization, and especially also because IT plays a different role in each company, this study aims to determine whether there is a correlation between spending and IT investments and the performance of small and medium Brazilian companies. The study seeks to capture the differences in the outcome of the company arising from the use of IT, and for this observes financial data, taking into account also the executive's perceptions about the role that IT play in business. The methodology involves the application of questionnaires to obtain quantitative data on the profile of the use of IT and financial information; as well as qualitative data on the perception of the Information Technology role in business. After what was applied the cluster analysis technique, which presented four groups with different behaviors in relation to variables, called 'Digital'; 'Prudent'; 'Conservatives' and 'Analog'. The results point to evidences of the relationship between IT spending and investments and the increase of the company's profitability, especially when in the presence of specific perceptions of managers about the role that IT plays in the company. Companies with a higher level of IT expenditure and investment, combined with a strong awareness of managers that IT can contribute positively to the company's objectives, result in a higher level of profitability, while companies whose managers realize, intensely, that IT can not contribute positively to the company's goals, even if the IT spending and investments are considered above average levels, have a lower level of profitability. This work studied 355 small and medium Brazilian companies, and the main conclusion was that the higher the perception of managers of the positive impact of IT in the company's business processes as a whole, the greater the impact of IT spending and investments in profitability company. / No ambiente de competição globalizada que vemos nos dias atuais, há um crescente reconhecimento do papel central da Tecnologia de Informação (TI) para determinar o sucesso da empresa, levando-a a resultados melhores. As pequenas e médias empresas também adotam a TI com o mesmo objetivo de obter benefícios desse uso, porém sua realidade é, na maioria dos casos, bastante diferente da das grandes empresas, especialmente por não possuírem os mesmos recursos e competências na área de TI. Além da competição algumas vezes outros fatores, tais como exigências legais, no caso brasileiro, obrigam as empresas a buscar maior informatização. Como as empresas se encontram em momentos diferentes no que diz respeito ao estágio de informatização, sobretudo ao papel que a área de TI desempenha para cada uma, esta tese tem por objetivo verificar se existe associação entre os gastos e investimentos em TI e o desempenho da pequena e média empresa brasileira. O trabalho busca captar as diferenças no resultado da empresa advindas do uso de TI. Para tanto, observa dados financeiros levando em consideração também a percepção dos executivos sobre os estágios de informatização e o papel que a TI desempenha na empresa. A metodologia adotada envolveu a aplicação de questionários para obtenção de dados quantitativos sobre o perfil do uso de TI e informações financeiras; bem como dados qualitativos sobre a percepção do papel que TI desempenha nas empresas. Posteriormente foi aplicada a técnica de análise de cluster, que apresentou quatro agrupamentos com comportamentos distintos em relação às variáveis, denominados “Digitais”; “Prudentes”; “Conservadores” e “Analógicos”. Os resultados encontrados apontam evidências da relação existente entre os gastos e investimentos em TI e o aumento da lucratividade da empresa, especialmente diante da presença de percepções específicas dos gestores acerca do papel que TI desempenha na empresa. Empresas que apresentam um nível de gastos e investimentos em TI mais elevado, associados com uma forte percepção dos gestores de que a TI pode contribuir positivamente com os objetivos da empresa, resultam em um nível de lucratividade superior; enquanto empresas cujos gestores percebem, de maneira intensa, que a TI não pode contribuir positivamente com os objetivos da empresa, mesmo que façam níveis considerados acima da média de gastos e investimentos em TI, apresentam um nível de lucratividade inferior. Foram estudadas 355 pequenas e médias empresas brasileiras, e a principal conclusão foi que quanto maior a percepção dos gestores do impacto positivo da TI nos processos de negócio da empresa como um todo, tanto maior é o impacto dos gastos e investimentos em TI na lucratividade da empresa.

Made available in DSpace on 2010-04-20T20:20:21Z (GMT). No. of bitstreams: 1 180970.pdf: 542308 bytes, checksum: 93ebbbbebb4eb4c1d146f6bedde46447 (MD5) Previous issue date: 2008-05-07T00:00:00Z / Internationalization is an increasingly important subject for many companies and their managers. It is nearly impossible to remain unaware of globalization and its consequences; even if a company decides to remain in its original market, it must acknowledge the possibility of competition based abroad. Today, small and medium-sized enterprises (SMEs), as well as large ones, are engaging in international activities. Professional service companies, such as engineering consultants, are no exception. A few factors contribute to the interest in studying the engineering consultancy sector. First, there is its importance to society, especially in developing countries, which are often plagued by infrastructure deficiencies. Second, analogies can be made between this specific sector and other consulting businesses, such as those established by lawyers, accountants, and management experts. Finally, there is the fact that the most valuable asset of these companies is knowledge, which is increasingly important to most companies and tends to become a key performance driver. The purpose of the research undertaken here was to explore the internationalization process of Brazilian engineering consulting companies, identifying the main obstacles, constraints, and sources of competitive disadvantage faced by these companies in their internationalization processes. Efforts were also made to identify possible sources of competitive advantage that could compensate for these constraints. To achieve this goal, a case study, focusing on a company with a dozen international projects, was carried out. This allowed for interesting insights; it is hoped that the information obtained and the resulting managerial recommendations will contribute to future internationalization initiatives of small and medium-sized professional service companies. / A importância do tema da internacionalização é crescente, tanto para empresas quanto para seus administradores. É praticamente impossível permanecer alheio à globalização e às suas conseqüências; mesmo que uma empresa opte por permanecer em seu mercado local, pode ser necessário considerar os efeitos de concorrentes baseados no exterior. Hoje, além de grandes corporações, pequenas e medias empresas também tem se internacionalizado. Empresas prestadoras de serviços profissionais, como consultoria de engenharia, não são exceção, e alguns fatores contribuem para o interesse em estudar este setor específico. Em primeiro lugar, deve-se considerar a sua importância para a sociedade, especialmente os países em desenvolvimento, os quais frequentemente sofrem com a carência de investimentos em infra-estrutura. Além disso, existe também a possibilidade de estabelecer analogias entre este e outros serviços de consultoria, como os de advogados, contadores e administradores. Finalmente, contribui para o interesse o fato de que o ativo principal destas empresas é o conhecimento, o qual tem se tornado cada vez mais um aspecto chave para o desempenho e lucratividade das empresas. O objetivo deste estudo é explorar o processo de internacionalização de empresas brasileiras de consultoria de engenharia, identificando os maiores obstáculos, dificuldades e fontes de desvantagem enfrentados por estas empresas na sua internacionalização. Paralelamente, foram realizados esforços para identificar vantagens competitivas que pudessem compensar estas dificuldades. A fim de atingir este objetivo, foi realizado um estudo de caso, focado em uma companhia com uma dúzia de projetos internacionais. Este procedimento permitiu constatações interessantes; espera-se que as informações obtidas e as recomendações decorrentes possam contribuir para iniciativas futuras de internacionalização de pequenas e médias empresas de serviços profissionais.

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-05-25T13:33:21Z No. of bitstreams: 1 71070100731.pdf: 3825857 bytes, checksum: 269ecc115e9cb426d65b39fec8b78568 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:38:45Z (GMT) No. of bitstreams: 1 71070100731.pdf: 3825857 bytes, checksum: 269ecc115e9cb426d65b39fec8b78568 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:39:27Z (GMT) No. of bitstreams: 1 71070100731.pdf: 3825857 bytes, checksum: 269ecc115e9cb426d65b39fec8b78568 (MD5) / Made available in DSpace on 2011-05-25T14:43:54Z (GMT). No. of bitstreams: 1 71070100731.pdf: 3825857 bytes, checksum: 269ecc115e9cb426d65b39fec8b78568 (MD5) Previous issue date: 2011-02-24 / This study aimed to investigate how innovation emerges as a result of interactions among firms in a collaborative network of micro, small and medium enterprises (SMEs) in the furniture sector of metropolitan area in São Paulo, the Movelaria Paulista. Innovation in collaborative networks of SMEs in emerging economies has been influenced by various entities, especially the government, and the theme of innovation is usually studied at the firm level, focusing on innovation processes and product development. Innovation as much as network theory has a strategic bias in order to increase performance, competitiveness, share information and to reduce uncertainty and market´s ambiguity. Moreover, SMEs are recognized as organizations that have limited resources (human and financial) and low inclination to strategic planning. However, the Movelaria Paulista network has innovated consistently since its formation in 2004. To explain this complex phenomenon – innovation in network of small businesses, in an emerging country with weak institutions, which belongs to a traditional industry with low use of technology – and not fully covered by the theoretical field, this research was conducted using the Grounded Theory, in order to come up with a substantive theory to explain this phenomena by stand point of involved ones. The Movelaria Paulista is the object of this research and is composed of 52 companies and employs around 1,700 people. During the data collection were performed 45 interviews, 36 factories visited and it was attended six internal meetings as an observer and in two open forums to the public. In addition to almost 3,700 minutes of interviews, it was gathered several secondary data such as magazines, articles and reports. The results enabled to understand the network dynamics of collaboration that results in innovation, and the most revealing contribution is the transformation impact that Movelaria produces in its social context. The projects conducted in Movelaria Paulista foster collaboration within the group and inspire its members to promote internal changes in the organization, which in turn affect its employees and the community around. This pro collective guidance explains the support provided to the improvement of each member and the whole furniture sector as well. This behavior increases the members’ earnings perception in being part of the network, which include and integrate its members, attract new external actors, who foster new opportunities for innovation by increasing the creative space and building bridges to shorten the access to new knowledge. The results have also practical implications for Movelaria to face their challenges and for the institutions to rethink their role in order to increase their aggregated value to this network and to the others. / Esta pesquisa teve por objetivo investigar como a inovação surge como resultado de interações entre empresas em uma rede colaborativa de micro, pequenas e médias empresas (PME) no setor do mobiliário da região metropolitana de São Paulo, a Movelaria Paulista. As redes de PMEs em economias emergentes tem sido influenciada por várias entidades, especialmente o governo; o tema inovação é geralmente estudado no nível da firma, com foco nos processos de inovação e desenvolvimento de produtos. Sendo que tanto a teoria de redes quanto a de inovação tem viés estratégico que visa o aumento de desempenho, competitividade, troca de informações e a redução da incerteza e ambigüidades do mercado. Ademais, as PMEs são reconhecidas como organizações que tem escassez de recursos (humanos e financeiros) e baixa inclinação ao planejamento estratégico. No entanto, a Movelaria Paulista é uma rede que inova consistentemente desde a sua formação em 2004. Para explicar esse fenômeno complexo - inovação em rede, de pequenas empresas, num país de economia emergente, com instituições fracas, numa indústria tradicional e de baixo uso de tecnologia - e não coberto plenamente pelo campo teórico, esta pesquisa foi conduzida com o uso da Grounded Theory para gerar uma teoria substantiva que explique o fenômeno na visão dos envolvidos. A Movelaria Paulista é composta de 52 empresas e emprega por volta de 1.700 pessoas. Durante a coleta de dados foram realizadas 45 entrevistas, 36 visitas às fábricas, participação como observadora em seis fóruns internos e em dois fóruns abertos ao público, além dos quase 3.700 minutos de entrevista, foram coletadas vários materiais de fonte secundária, como revistas, reportagens e relatórios. Os resultados possibilitam o entendimento da dinâmica de colaboração da rede que resulta em inovação, sendo que a contribuição mais reveladora foi o impacto de transformação que a rede produz no seu contexto social. Os projetos conduzidos na rede estimulam a colaboração do grupo e inspiram os seus integrantes a promoverem mudança internas na organização, que por sua vez afetam os seus colaboradores e a comunidade ao redor. Esta orientação pró coletivo explica o apoio da rede para a melhoria de cada integrante e o esforço em melhorar o setor paulista como um todo. Comportamento que contribui para aumentar a percepção dos ganhos de estar na rede, além de facilitar a inclusão e e integração dos seus membros atrai novos atores externos, fomentando novas oportunidades para inovar, pois aumenta o espaço criativo e constrói “pontes” para encurtar o acesso a novos conhecimentos. Os resultados tem implicações práticas para a Movelaria enfrentar os desafios de mercado e as instituições repensarem no seu papel junto a esta e outras redes.

Until recently, the concept of green logistics has been disregarded by various logistics and transport companies in South Africa. The study on which this dissertation is based explored the green logistics practices that these companies are currently implementing in terms of the key drivers, benefits and barriers. A quantitative research approach was followed, were a survey (Lime) served as the primary research instrument. A census was conducted among 160 companies in Gauteng. The results of the study revealed a significant difference between SMEs (<200) and large (200 and above) companies with regard to their importance rating on green logistics practices. To achieve the primary objective of the study, a framework in green logistics was drafted for SMEs and large companies in South Africa, which outlined practices and opportunities companies can implement in their own businesses to benefit from ‘going green’. The usefulness of the latter mentioned guidelines needs to be tested in future research. / Public Administration and Management / M.. Com. (Logistics Management)

The study aimed to determine the marketing communication methods used by Namibian clothing and textile SMEs operating from Katutura and Khomasdal Incubation Centres. A quantitative methodological approach was followed in this study. The sample comprised 45 SMEs with business operations at Katutura and Khomasdal Incubation Centres. A simple random sampling method was selected as the researcher made use of an SME name list provided by the City of Windhoek. A structured questionnaire was used to collect research data. Cross tabulations, correlations and descriptive analyses were used to analyse the research results. The research indicated that the top five most regularly used marketing communication methods are direct sales, „word-of-mouth‟, point-of-sale materials, networking, and newspaper advertisement. The least regularly used marketing communication methods are YouTube, television, direct mail, press releases and coupons/vouchers. Networking was the second most important and effective marketing communication method. Trade shows was the third most-preferred marketing communication method and the reasons advanced were „it gives me the opportunity to talk to and interact with my customers‟. It is recommended that the City of Windhoek should create incentives for current SMEs operating from Katutura and Khomasdal Incubation Centre to leave the incubation centre for new upcoming SMEs. Further research is necessary to establish the reasons why SMEs do not grow as expected and graduate from the incubation centres. Further research is also necessary to determine challenges faced by Namibian SMEs when considering which marketing communication methods to use. The conducted research recommends that different media houses be approached to design and determine special marketing packages for SMEs. Special SME development or advert sections can be negotiated with newspaper outlets. The major limitation of this study was that it was confined to clothing and textile manufacturing businesses. / Business Management / M. Com. (Business Management)

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard. A third-tier standard can take the form of either a separately developed standard or a simplification of existing standard(s). There are more advantages to the development of a standard based on existing standard(s), taking into account the Namibian financial reporting environment. It is therefore recommended that Namibia develop a third-tier standard based on the IFRS for SMEs. / Financial Accounting / M. Phil. (Accounting Science)

This thesis is focused on the development of a business plan, which describes all of the essential internal and external factors related to the establishment of a new company. The business plan includes a questionnaire used in conducting a preliminary marketing survey, focused on potential customers and their requirements, in terms of the services sought after in the given field of business. This thesis should serve as an instruction manual for the establishment and management of the small company of Miroslav Malý, who is planning to start a business in website creation, web-design, and related services.