Following the enactment of the Affordable Care Act (ACA) in 2010, politicians, media, and lobbyists rendered a number of conflicting and confusing interpretations of its merits and demerits. Such interpretations intensified the skepticism and concerns of small business enterprise (SBE) owners. The purpose of this study was to develop a representative, prioritized list of SBE owners' concerns or resistance factors. The goal was to create a useful guide for SBE owners who are seeking ways to reducing the adverse financial impact of the law. With social choice theory as the theoretical framework, 50 randomly selected SBE owners across 5 distinct industry groups from Richmond, Virginia, participated in an online, cross-sectional, pairwise comparison survey. The overall results of an analytic hierarchy process indicated that the top-ranked resistance factor of SBE owners was insurance premiums, followed by quality of care and the tax burden. However, these rankings were not uniform among industry groups. With a focus on these crucial concerns, SBE owners could benefit by seeking approaches to reduce the business costs of health care. The implications for positive social change include the potential for business organizations, researchers, and policymakers to channel SBE owners' voice for a socioeconomic growth by addressing their concerns in seeking improvements from the ACA.

Strategic planning can be a critical business process for today’s organizations, especially for IT organizations that are facing continually changes in technology. This research was designed to investigate IT organizations’ use of strategic planning and determine if the organization uses their strategic plan to set project priorities. The second part of this research was to determine if the IT strategic plans are aligned with the overall organization’s strategic plan. This research was conducted using a mail-type survey to IT Executives from organizations with sales/revenues under 100 million dollars, a maximum of 5000 employees, and SIC codes of 201 thru 399. The selected organizations were mailed a survey packet followed by a phone call for all non-responding organizations. The findings that resulted from this research showed that there is statistical evidence to support that organizations do perform the business process of developing a strategic plan. This research also showed that IT organizations do develop an IT strategic plan. However, there is not a high correlation between the organization’s strategic plan and the IT strategic planning process. If the IT organization has a strategic plan, then the plan is reviewed on a regular basis, referenced for project prioritization, and the IT employees are familiar with the plan.

This thesis involves an examination of the internationalisation process of the smaller craft firm in the United Kingdom and the Republic of Ireland. Sectoral analysis was carried out in order to determine historical precedents as well as the identification of industry and firm level factors impinging upon domestic and export market behaviour. Key findings at this stage included the fact that the majority of craft firms could be classified as small and that they impact economically at both domestic and international level. The majority of existing craft sector research is practitioner specific, with little evidence of theoretical rigour. Following this, a range of internationalisation theories were discussed, from their historical provenance in economic trade theory to the more recent developments concerning the impact of technology and networking. It was concluded that the majority of these frameworks fail to readily explain smaller firm internationalisation behaviour. The research methodology followed was pluralistic in nature, given that the majority of existing internationalisation studies follow the quantitative method and are generally replicative. It was believed that by adopting both quantitative and qualitative methods, a richer amount of data would be obtained in order to generate an improved understanding of smaller firm internationalisation. Research propositions centred on the belief that investigation of the sector would uncover a number of internal and external impinging factors which were specific to the craft firm. Future modelling of the internationalisation process would need to account for situation specific factors, instead of attempting to offer a generic interpretation of the process. Quantitative results identified the majority of firms as microenterprises with trade fairs and networking shown to be the most effective forms of export marketing research and methods of entry into international markets. The main export markets were identified as other European Union countries and North America. The only significant differences among export groups from the five countries surveyed related to the Far East as an export market destination. Qualitative results generally supported the quantitative findings and, in addition, enabled profiling of craft firm types to be carried out. Four orientations were uncovered: the entrepreneur, the idealist, the lifestyler and the latecomer. Exporting behaviour was also found to be affected by the cultural background of the owner/manager. Comparison of the results with existing literature facilitated the construction of frameworks relating to smaller craft firm internationalisation behaviour, performance and success. Interpretation of these factors was found to vary depending on owner/manager orientation. A number of theoretical implications were presented, including the promotion of the belief that the emerging marketing and entrepreneurship paradigm provides additional understanding to smaller craft firm internationalisation. A composite framework of the various factors uncovered in the analysis was constructed. Practical implications include the belief that, instead of support organisations offering generic exporting advice, sector specific information and support is more beneficial to encouraging future exporting success. It was recognised that future comparative research examining internationalisation behaviour of craft firms of various sizes, as well as assessing consumption issues relating to the craft product, would prove valuable in additional knowledge contribution.

O trabalho tem por objeto a análise da disciplina jurídica, conforme fixada na Lei 6.404/1976, dos grupos de sociedades de subordinação, ou seja, aqueles pautados por relações hierarquizadas de controle societário, abrangendo tanto os grupos de fato (não formalizados por meio de convenção e regulados principalmente pelos artigos 245 e 246 da lei acionária) quanto os grupos de direito (sujeitos a convenção de grupo, estipulada consoante os artigos 265 e seguintes do referido diploma). A principal tese levantada, cuja verificação representa o objetivo central do estudo, é a de que o limitado uso dos grupos de direito na realidade brasileira se deve, sobretudo, à inefetividade da tutela judicial do conflito de interesses no âmbito dos grupos de fato. Como hipóteses de trabalho instrumentais a tal investigação, são analisadas questões como (i) a baixa difusão dos grupos de direito contraposta à ampla disseminação e à relevante função econômica dos grupos de fato na praxe empresarial brasileira, (ii) o alto nível de abuso do poder de controle (captura de benefícios privados do controle) na realidade do país e (iii) a inefetividade dos mecanismos judiciais de contraste ao abuso do poder de controle nas relações intersocietárias. A análise é amparada, principalmente, pelos métodos (i) histórico (investigação das origens da participação de sociedades no capital de outras sociedades), (ii) comparado (confronto pontual entre a disciplina brasileira e a de outros países, notadamente Alemanha, Itália e França) e (iii) dialético (confronto analítico de diferentes posições da doutrina). O estudo também toma por base dados empíricos extraídos de pesquisas de natureza econômica e de levantamentos oficiais, sem contudo empreender reelaboração estatística independente de tais informações. Os referidos dados trazem sólidos indícios que, argumenta-se, essencialmente confirmam as hipóteses de trabalho e a tese principal do estudo. Outros resultados e conclusões relevantes da pesquisa são: (i) a destacada função de fomento aos grupos e favorecimento da concentração econômica (Organisationsrecht) das normas brasileiras que tratam do fenômeno intersocietário, em contraposição ao objetivo de meramente proteger acionistas externos e credores (Schutzrecht); (ii) a rejeição da caracterização do grupo em si como uma sociedade de sociedades; (iii) a rejeição do conceito de interesse de grupo; (iv) a afirmação da natureza não apenas lícita, mas tipificada da organização da atividade empresarial na forma plurissocietária; (v) a obtenção de dados oficiais sobre a efetiva difusão dos grupos de direito, cujo número, apesar de baixo, excede as estimativas anteriores da doutrina; e (vi) a identificação da dificuldade de se comprovar em juízo o inadimplemento de deveres fiduciários de administradores e sociedades controladoras como elemento crítico por trás da inefetividade do sistema brasileiro de contraste ao abuso do poder de controle nas relações de grupo. / The scope of the research is to analyze the legal treatment, under Law 6,404/1976, of vertical groups of companies, i.e. those in which prevail hierarchical relations of corporate control. The analysis covers both de facto groups (that are not subject to a formal group agreement and are regulated mainly by articles 245 and 246 of Law 6,404/1976) and contractual groups (subject to a group agreement, executed in accordance with articles 265 et seq. of the same statute). The main thesis raised confirmation of which is the central purpose of the research is that the limited use of contractual groups in Brazil is, above all, the result of the ineffectiveness of judicial protection from conflicts of interest within de facto groups. As instrumental hypotheses supporting the analysis, the study comprises a review of issues such as: (i) the limited number of contractual groups, contrasting with the large diffusion and economic relevance of de facto groups within Brazilian businesses, (ii) the high level of abuse of corporate control (capture of private benefits of control) within the country and (iii) the ineffectiveness of judicial mechanisms aimed at contrasting abuse of corporate control in intercompany relations. The research is based mainly on the (i) historical (investigation of the origins of intercompany equity interests), (ii) comparative (comparison of Brazilian regulation of specific matters with that of other countries, mainly Germany, Italy and France) and (iii) dialectical (analytical opposition of different positions held by scholars) methods. The study is also based on factual data extracted from economical research and official assessments. However, such statistical information is not in any form independently processed. The collected data, it is argued, provides solid evidence confirming the main and supporting hypotheses of the study. Other material results and conclusions of the analysis are: (i) the significant function of promoting group formation and economic concentration (Organisationsrecht) of the Brazilian regulation of intercompany relation, as opposed to the purpose merely protecting external shareholders and creditors (Schutzrecht); (ii) the rejection of the qualification of groups themselves as companies formed by companies; (iii) the rejection of the concept of group interest; (iv) the defense of the lawful (but also expressly legally recognized) nature of the polycorporate business organization; (v) collection of official data on the effective use of contractual groups, which number is very limited but exceeds prior expectations of scholars; and (vi) identification of the difficulty to demonstrate in court the breach of fiduciary duties by managing officers and controlling companies as the critical cause of the lack of effectiveness of the Brazilian system of defense against abuse of corporate control in intercompany relations.

Much has been done to promote the use of management techniques designed to develop human resources within the business enterprise. Unfortunately, most of these procedures are applied after the individual has become an employee of the firm. Similar management techniques are needed for the proper recruitment and placement of each new employee. A major source of employee dissatisfaction and turnover lies in the incapacity of some jobs to satisfy the aspirations and job values of certain types of employees. Therefore, one key to employment stability for the college graduate is the relative compatibility between his job values and the capacity of the job to provide fulfillment for those aspirations. Much needs to be done in the areas of predicting the job values of a college senior and matching the individual graduate with that job which is most apt to provide a productive and meaningful career. The purpose of this study is to investigate the relationships between grade point averages, job values, and career decisions as perceived by the Ma3 1973, graduating seniors of the College of Business Administration at North Texas State University, their professors, and their employment recruiters. The students provided background data such as grade point average, SAT scores, and marital status in addition to Likert-type rankings of family experiences and job values. The professors also provided rankings of their job values. Those employers who had interviewed seniors through the Business Employment Services office during the spring semester of 1973 ranked the same job values and selected student characteristics in accordance with the emphasis placed upon them during recruitment. Significant relationships were identified through the calculation of product-moment correlation coefficients. Comparisons were made utilizing t-tests of significance.

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The purpose of the thesis work is to map, explain, propose and follow up on solutions to quality problems in a small growing IT company in an attempt to reduce or completely eliminate costs of poor quality. The report includes theory of change management, process and quality management, process maturity, agile methods, characteristic features for IT companies, DMAIC project tool and challenges for growing companies. It is a case study that is based predominantly on qualitative primary data. Data has been collected using a customer survey, as well as observations and interviews with employees and management. The result shows that the organization is struggling with quality problems. The problems look slightly different depending on which department is being reviewed. In the development department, which works with large projects over a long period of time, the main problem is lack of complete customer requirement specifications. At the Operations Department the main problem is that they are unable to test according to needs. Cunclusions to be drawn is that there are quality deficiencies related to testing and requirements specification within the IT company. Part of the reasons behind the problems is the lack of structure and follow-up. Three action plans have been drawn up to address the problems. A follow-up plan has also been created, which includes both follow-up of statistical data and feedback from employees and customers. / Syftet med examensarbetet är att kartlägga, förklara, föreslå och följa upp lösningar på kvalitetsproblem inom ett litet växande It-företag, i ett försök att få kvalitetsbristkostnader att minska eller helt försvinna. I rapporten innefattas teori om förändringsledning, process- och kvalitetsledning, processmognad, agila arbetssätt, karaktäristiska drag för It-företag, projektverktyget DMAIC samt utmaningar för växande företag. Rapporten är en fallstudie som till övervägande del består av kvalitativa primära data. Data samlas in med hjälp av en kundenkät, samt observationer och intervjuer med medarbetare och ledning. Resultatet visar att organisationen brottas med kvalitetsproblem, som innebär att värdefull tid läggs på att arbeta med saker som inte hade behövts om de gjort rätt från början. Problemen ser något annorlunda ut beroende på vilken avdelning som granskas. På utvecklingsavdelningen, som arbetar med stora projekt över lång tid är det framför allt bristande kravspecifikationer från kunderna som är bekymret. På driftsavdelningen är den främsta problematiken att de inte hinner med att testa så som de hade önskat. Slutsatser som kan dras är att det inom det studerade It-företaget finns kvalitetsbristkostnader relaterade till testning och kravspecificering. En del av orsakerna som ligger bakom problemen är bristen på struktur och uppföljning. Tre handlingsplaner har upprättats för att komma till rätta med problemen. En uppföljningsplan är också skapad, som innefattar både uppföljning av statistisk och återkoppling från medarbetare och kunder.

Made available in DSpace on 2014-07-29T14:49:09Z (GMT). No. of bitstreams: 1 Diana Marques dos Anjos.pdf: 1516780 bytes, checksum: dc7b230eb028bbca81e756ae71e39390 (MD5) Previous issue date: 2010-08-10 / The world market of fruits is in great expansion, mainly due to, among others factors, the changes in the habits of the consumption and the new technologies that improved in the production and storage of fruits. However the technical barriers are the serious obstacles for producers to get access to international markets. The State of Goiás still has a little expressive production in relation to other States, as for example, Bahia. However it has favorable climatic and soil conditions to modify this situation. The purpose of this study is to analyze the challenges of the small fruit producers in the international trade and has as focus the producer of fruits of the region of the Vale do São Patrício in Goiás. For the development of the subject commerce and environment: the current challenges of the small fruit producer companies of the Vale do São Patrício in the international market , had been used exploratory research, literature review, organizational diagnosis field, research through interview and questionnaire with presidents of the cooperatives located in the cities of Uruana, Jaraguá and Itapuranga, which represent great part of the cities of the Vale do São Patrício. The conclusion of the study allows to certify that the small producers of fruits of the region work with the product as form of alternatives for income improvement and are considerably willing to adopt improvements in the productive process and the internal and external qualities of the product, being able to acquire the environmental certification and, in such a way, to increase the commercialization of its products in the domestic and international market. / O mercado mundial de frutas está em franca expansão, devido entre outros fatores, às mudanças nos hábitos do consumo e às novas tecnologias que proporcionaram melhorias na produção e no armazenamento de frutas. Porém as barreiras técnicas são os grandes entraves que os produtores encontram para inserirem seu produto no comércio internacional. O Estado de Goiás ainda tem uma produção pouco expressiva em relação aos outros Estados, como por exemplo, a Bahia. No entanto, tem condições climáticas e solo adequados para modificar esta situação. A finalidade desta dissertação é analisar os desafios dos pequenos produtores de frutas no comércio internacional e tem como foco os fruticultores da região do Vale do São Patrício, em Goiás. Para o desenvolvimento do tema comércio e meio ambiente: os atuais desafios das pequenas empresas frutícolas do Vale do São Patrício-GO no mercado internacional , foram utilizadas pesquisas bibliográficas, pesquisa exploratória, diagnóstico organizacional, pesquisa de campo através de entrevistas e aplicação de questionário realizado com os presidentes das cooperativas localizadas nas cidades de Uruana, Jaraguá e Itapuranga. Essas cidades são representativas para grande parte da região do Vale do São Patrício. A conclusão do estudo permite atestar que os pequenos produtores de frutas da região trabalham com o produto como forma de alternativas para melhoria de renda. Também estão consideravelmente interessados em promover melhorias no processo produtivo e nas qualidades interna e externa do produto, com o intuito de adquirir a certificação ambiental e aumentar a comercialização de seus produtos, tanto no mercado interno como externo.

En este trabajo, analizaremos el contenido de las normas laborales y tributarias involucradas y develaremos las incongruencias que surgen de su interpretación, a pesar que, en la práctica, las autoridades públicas competentes, así como las revistas especializadas se han alineado a un criterio que si bien termina beneficiando al trabajador, no fluye de los textos legales, generando inseguridad jurídica y confusión. / Trabajo de investigación

The dissertation thesis is elaborated to the theme “The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic“. In the introduction of the dissertation thesis, a relation of the chosen theme to the branch of Forensic Engineering is defined and a survey about a contemporary state of the solved problems is elaborated. Further on, the objectives of the dissertation thesis are stated there namely including a formulation of a problem. The dissertation thesis contains the basic data about the examined middle-size building enterprise of a regional significance and its competitive building enterprises. At all enterprises, a property evaluation by an assessment of a substantial value and a returns’ evaluation by a method DCF Entity are carried out. The component of the dissertation thesis is a proposal of a simple expert standard containing methodical recommendations at an assessment of a value of a building enterprise of a regional significance. This is the essential contribution of the dissertation thesis for the branch Forensic Engineering whose starting ascertainments are practical pieces of knowledge and experience with the behaviours of the middle-size building enterprises in a period of a financial crisis.