Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outlined. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствованию режима налогообложения для объекта исследования.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложению субъектов малого предпринимательства. Предметом исследования является система экономических отношений, возникающая на малом предприятии в процессе налогообложения. Цель выпускной квалификационной работы (магистерской диссертации) заключается в исследовании теоретических и правовых основ налогообложения субъектов малого предпринимательства, анализ налогообложения малого предприятия ООО «АЛЬТЕР ВИЖИН» и на этой основе выявление проблем и разработка мероприятий, направленных на выбор оптимального режима налогообложения. В заключении приводятся основные выводы по проведенному анализу налогообложения субъектов малого предпринимательства, полученные в ходе исследования. / Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses. The subject of the study is the system of economic relations arising in a small business in the process of taxation. The purpose of the final qualifying work (master's thesis) is to study the theoretical and legal basis of taxation of small businesses, analysis of taxation of small businesses ООО "ALTER VIZHIN" and on this basis to identify problems and develop measures aimed at choosing the optimal tax regime. In conclusion, the main conclusions of the analysis of taxation of small businesses, obtained in the course of the study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствованию режима налогообложения для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outlined.

The aim of this study is to understand how co-branding can be strategically implemented and its relevance in small business customer relationships. The study serves as a guide for small businesses striving to strengthen their brand and improve their customer relationships through strategic utilization of co-branding. By enhancing knowledge about co-branding as a strategy, businesses can identify opportunities and challenges of successfully implementing the strategy in their operations. The theoretical foundations of the study include areas of brand equity, co-branding and relationship marketing. Using a qualitative method and across-sectional study design, we conducted semi-structured interviews with five companies and seven consumers to obtain multiple valuable perspectives and viewpoints on the research topic. Based on the empirical research, the findings indicate that consumers value quality, company values, long-term relationships, personalized offers, and trust in brands. Consumers also view brand collaborations positively but emphasize the importance of clear objectives and beneficial partnerships. The companies reported that collaborations can provide broader reach, expand the target audience, increase market share and sales, and facilitate insights sharing and trust building. The prospects for successful collaborations highlights long-term commitment and strong relationships as key components for successful partnerships. Based on the previous mentioned information and the study’s results, the conclusion is that the establishment and management of brand equity play a central role in creating a stable customer base, requiring strategic implementation of the brand process early on to effectively communicate the brand and its identity. Small businesses have several advantages that gives them opportunities to implement co-branding as a strategy, where they can contribute with significant resources to other larger businesses with an interest in exchange through exposure. In relation to their customers, the importance of quality, long-term commitment, trust and strong values is emphasized as factors that need to remain stable in the implementation of a co-branding strategy.

Detta examensarbete syftar på att undersöka förutsättningarna för hur näringslivet i Eskilstuna kommun och akademin Mälardalens Universitet (MDU) kan samverka hållbart, genom ett tjänstelogiskt perspektiv. Studiens uppdragsgivare är Näringslivsavdelningen i Eskilstuna Kommun. Syftet med denna studie är att underlätta arbetet för näringslivsavdelningen för en hållbar samverkan mellan näringslivet i Eskilstuna kommun och akademin. Innovationsbidraget kommer då vara en modell som beskriver visuellt det studien resulterat i. Studiens tillvägagångssätt är en kvalitativ forskningsmetod med fallstudie som forskningsdesign. Det som har genomförts i denna studie är semistrukturerade intervjuer med olika respondenter och aktörer från akademin, kommunen och näringslivet i Eskilstuna. Genom en iterativ process har studiens skribenter jämfört relevanta teorier med data som genereras, vilket gör detta till an studie med abduktiv ansats. Metoden för att analysera studiens data användes det så kallade tematisk analys. Detta för att kunna analysera data med hjälp av teman som identifieras som koder och kategorier. I samband med studien har studien resulterat i identifieringen av problematiken i dagens samverkan, samt presenterat ett antal aspekter för att kunna möjliggöra en hållbar samverkan i Eskilstuna Kommun. Kopplat till aspekterna dessutom tagit fram en modell för att hjälpa näringslivsavdelningen att implementera ett samverkansforum som kopplar akademin till näringslivet i Eskilstuna Kommun, Sveriges yngsta universitetsstad. / This bachelor´s thesis aims to examine the requirements on how to get businesses in Eskilstuna and the academical institute, Mälardalens University (MDU), to allow university-industry collaboration, through a service-dominant perspective. The study's project client is the business-development department in Eskilstuna Municipality. The purpose of this study is to facilitate the work of the business-development department for sustainable collaborations between businesses in Eskilstuna and the academical institute MDU. The innovation contribution will then be a model that describes visually what the study concluded in. The study's approach is a qualitative research method with a case study as the research design. What has been carried out in this study are semi-structured interviews with various respondents from the academical institute, the municipality, and businesses in Eskilstuna. Through an iterative process, the authors of the study have compared relevant theories with the data that is generated, making this a study with an abductive approach. The method for analyzing the study's data was the so-called thematic analysis. This is to be able to analyze the data using themes that are identified as codes and categories. In connection with the study, the study has resulted in the identification of the problems in today's collaboration, as well as presenting several aspects to enable a sustainable university-industry collaboration in Eskilstuna Municipality. Connected to the aspects, the study developed a model to help the business-development department to implement a collaboration space that connects the academy and the businesses with each other in Eskilstuna Municipality, Sweden's youngest university town.

In recent years, companies have been focused on improving organizational performance and the loyalty of customers to improve sustainability in increasingly complex markets. The Baldrige Performance Excellence framework, generally referred to as the Baldrige criteria, was created to guide professionals in achieving these goals including defining a set of excellence criteria and offering an award program to recognize high-performing organizations. The principles of excellence focus on understanding and working for the stakeholders, improving performance and quality management, and strategically driving continuous improvement. The framework can be used for organizational self-assessments; however, many organizations find it challenging to interpret and apply the criteria without prior knowledge of the framework and guiding principles. This is particularly true for small businesses, which are less formal, have less exposure to key terminology and concepts, and have limited resources. Although there is some research that focuses on successful application of the Baldrige criteria, this research is still exploratory and there is a need for empirical studies in this area. This research investigates the factors that affected the successful implementation of the Baldrige criteria by conducting an action research study to guide a small business in conducting the Baldrige Self-Assessment. This research consisted of a series of three surveys and online working sessions to both complete the Baldrige Self-Assessment, interpret the results, and evaluate the experiences of participants regarding the relative success of the self-assessment process as well as the factors that affected this process. The results of this study provide insights into strategies for ensuring successful application of this self-assessment process in small businesses. The findings show that unfamiliarity with key terminology and complexity of the questions were significant barriers to success. Further, the participants indicated that working as a team to complete the assessment facilitated the process due to real-time discussion of points of confusion. These results support the assertion that a version of the Baldrige Criteria specifically designed for small businesses is needed. Improving the accessibility of this framework will improve the chances of successful implementation bringing the potential benefits to more organizations.

The purpose of my research is to examine how copreneurial couples make sense of their lived experience of working in a copreneurial business and shape their mutual identity. The research context is copreneurs operating micro-businesses in the Greek leisure and tourism industry. Given the size of the tourism industry worldwide and the fact that many businesses within this sector are family-owned, this is an important area of inquiry. The aim is twofold: 1. To build theory in the field of entrepreneurship by focusing specifically on the undertheorized topic of how copreneurs understand and shape their identity and responsibilities within copreneurial businesses 2. To bring an under-utilized methodology to entrepreneurship studies, that of interpretive phenomenological analysis (IPA), as a means of enhancing the understanding of the lived experience of copreneurs. Drawing on phenomenological philosophy, IPA foregrounds the meanings research participants give to their experience and therefore offers rich interpretations from copreneurial couples While taking an idiographic approach, which focuses on the first-person experience of copreneurs in a particular context, the findings will resonate with other copreneurs. The contribution of this research therefore lies in advancing our understanding of copreneurship and familial entrepreneurship by elucidating the interrelationship between personal and business partnerships. The study makes visible the often invisible recursive links between paid work and family life for men and women

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Cybersecurity is a critical concern for all organisations in today’s digital landscape, butespecially for small to medium sized enterprises (SMEs). This thesis investigates the maincyber threats currently relevant for small to medium sized companies as well as whatchallenges these types of companies face in implementing effective cybersecurity measures.Another aim was to identify strategies to help SMEs overcome these challenges and enhancetheir protection against cyberthreats.The data collection method chosen for this thesis was semi-structured interviews based on acomprehensive literature review and with a total of six knowledgeable people in the field. Theresults showed that social engineering and phishing, web-based attacks, malware, maliciousinsiders as well as denial-of-service attacks were the most common cyberthreats faced bySMEs in the last few years. Challenges SMEs face was related to a tendency to underestimatethe risk by management and personnel as well as a general lack of knowledge and awarenessat the companies. Other challenges were resource and technological issues. To protect theirbusiness, most interview participants recommended following a standard like the ones fromthe ISO/IEC 27000 family or an alternative like the SSF 1101. Inventory and risk assessment isrecommended as the first step to take along with hiring employees specifically qualified incybersecurity or taking help from consultants.

The aim of this investigative thesis was to further study the use of financial bootstrapping in medium to large sized enterprises. The thesis furthermore aimed to investigate if there are any prerequisite bootstrapping methods used in correlation to annual turnover, industry as well as to conduct research to whether enterprises are aware of their current use of financial bootstrapping. The study can conclude that financial bootstrapping is used among medium to large sized enterprises. Furthermore, the study can also conclude that there exists a correlation between desired bootstrapping methods used and annual turnover. A correlation to the current lifecycle phase currently presided in, in regard to a specific financial bootstrapping method used could not be solely concluded as well as industry-based preferences in regards to specific bootstrapping methods could not be established. The thesis overall conclusion is that further research is needed to conclude if there exist any industry-based preferences towards usage of specific bootstrapping methods, as well as further research should be aware of problems this study has identified in order to better prepare future study in the aimed field. / Syftet med studien var att undersöka tillämpandet av finansiell bootstrapping bland medelstora och stora bolag. Studien ämnade även att vidareutforska huruvida det råder omsättnings & branschspecifika bootstrappingsmetoder samt förtydliga om det återfinns företag som själva inte framhäver sitt tillämpande. Resultaten visade att finansiell bootstrapping tillämpas bland medelstora och stora bolag samt att det råder vissa omsättningsspecifika bootstrappingsmetoder. Slutsatsen är att trots gynnsamma resultat krävs det vidareforskning inom ämnet för att ytterligare kunna påvisa branschspecifika bootstrappingsmetoder som dessutom kan generaliseras till en bredare population. Forskarna kan även konkludera att det krävs ett beaktande till rådande problematik denna studie påträffat för att öka framtida validitet ytterligare i genomförda studier.