Digitaliseringen erbjuder utmaningar och möjligheter för såväl små som stora företag och driver inom partihandeln effektivisering, stordriftsfördelar och automatisering vilket bedöms leda till fortsatt konsolidering med färre och större företag. Forskning visar att förutsättningarna att hantera utmaningar och möjligheter ser olika ut beroende på olika faktorer som företagsstorlek, ålder, bransch och resurser. Det kan leda till digitala klyftor mellan dem som tar vara på möjligheterna och de som inte gör det. Utvecklingen behöver nödvändigtvis inte betyda att det är de moderna sektorer som förändras mest. Forskning visar på en utmanande situation när småföretag med begränsade resurser skall driva digitalisering till en högre nivå av digital mognad. Med bättre kunskap om hur förutsättningar ser ut kan ny viktig förståelse bidra till att förbättra möjligheten att hantera utmaningarna och ta vara på möjligheterna. För att undersöka detta har en kvalitativ studie genomförts på sex småteknikhandelsbolag i den mogna industrin. Vald teori bygger på Westerman, et al., (2014) digitala mognadsmodell med utgångspunkt i digital förmåga och ledarskapsförmåga.Forskningsresultatet som vald teori grundar sig på är baserad på den mogna industrin, vilket gör den relevant för uppsatsens problemformulering och forskarfråga. Studien i uppsatsen visarpå kundorienterade små teknikhandelsbolag med olika verksamheter som befinner sig i en liknande situation utifrån digitaliseringen. Företagen visar en medvetenhet om sina digitala brister och en ambition att utvecklas, men med en försiktighet och osäkerhet i genomförandet. Det kan kopplas samman med brist på främst relevant digital förståelse. Ambitionen leder till olika digitala insatser inom olika område, men en övergripande digital helhetssyn saknas. Samtidigt uttrycker företagen ingen noterbar oro för situationen, vilket ger en något motsägelsefull bild. Studien visar på ett samstämmigt resultat vilket stämmer överens med tidigare forskning, och kan indikera att tusentals andra småföretag befinner sig i samma båt. Teorin är relevant, men för att de studerade företagen skall kunna omsätta teorin praktiskt på ett sätt som leder dem framåt behöver de nå en högre digital mognad. Därför matchar det valda teoretiska perspektivet inte företagens behov i nuläget. Den enskilt största utmaningen är relaterad till brist på digital kompetens för att strategiskt driva digital omställning. Med en traditionell och relativt digitalt omogen kundsektor blir omvandlingstrycket lågt med för- och nackdelar. Företag inom teknikhandel skapar ett mervärde genom specialistkunnande, lokal marknadskännedom, kvalificerad teknisk rådgivning, lagertillgänglighet och hög service. Det är livsviktigt att fortsätta utveckla detta mervärde för ökad konkurrenskraft mot ökad digital transparens av prisjämförelser och mot resursstarka globala och digitala e-handelsplattformar. Genom att lyfta blicken över den vardagliga situationen bör företagen mer proaktivt fokusera på extern kundnytta och intern effektivitet. Med ökad förståelse om kunders digitala behov, kan företagen kraftsamla inom område med störst behov, vilket kan attrahera nya kunder med högredigital mognad som skapar incitament till att driva den digitala omställningen framåt. För Sveriges tusentals industriföretag är potentialen i dessa frågor stor och avgörande på sikt. / Digitalization offers challenges and opportunities for both small and large companies and drives efficiency, economies of scale and automation within the technical trade sector, which isexpected to lead to continued consolidation with fewer and larger companies. Research shows that the conditions for managing these challenges and opportunities are different depending on different factors such as company size, age, industry, and resources. This can lead to a situation where digitalization divides between those who seize the opportunities and those who don´t. The development does not necessarily mean that it is the modern sectors that are changing the most.Research shows a challenging situation, when small businesses with limited resources want to drive digital transformation to a higher level of digital maturity. With better knowledge of what the conditions look like, important understanding can improve the ability to manage the challenges and seize the opportunities. Therefore, a qualitative study has been carried out on six small technical trading companies in the mature industry. The chosen theoretical framework is based on Westerman, et al., (2014) digital maturity model with two dimensions, digital capabilities, and leadership capabilities. The research results on which the chosen theory is based is the mature industry, which makes the chosen theory relevant to the thesis's problem formulation and research question. The study shows customer oriented small technical trading companies with different businesses that are in a similar situation due to digitalization. Companies show an awareness of their digital shortcomings and an ambition to develop, but with caution and uncertainty in their implementation. This can be linked to a lack of mainly relevant digital understanding. The ambition leads to different digital efforts in different areas, but an overall digital holistic approach is lacking. At the same time, companies do not express any notable concern about the situation, which paints a somewhat contradictory picture. The study shows a consistent result, also with previous research, and may indicate that many thousands of similar small businesses are in the same boat. The theory is relevant, but for the companies studied to be able to put the theory into practice in a way that leads them forward, they need to reach a higher digital maturity. Therefore, the chosen theoretical perspective does not match the needs of the companies at present. The single largest challenge is related to a lack of digital skills to strategically drive digital transformation. With a traditional and relatively digitally immature customer sector, the conversion pressuresare low resulting in both advantages and disadvantages. Technical trading companies create added value through a specialist know-how, local market knowledge, qualified technical consultations, product availability and high service. It is vital to continue to develop this added value for increased competitiveness towards increased digital transparency of price comparisons and towards resource-rich global and digital e-commerce platforms. By looking above, the daily business, the companies should focus more proactively on external customer benefit and internal efficiency. With an increased understanding of customers' digital needs, companies can gather strength in areas with the greatest need, which can attract new customers with higher digital maturity who creates incentives to drive the digital transition forward.

El presente trabajo de investigación tiene como propósito académico analizar la influencia de las prácticas del gobierno corporativo en el crecimiento de las pymes familiares dedicadas a la consultoría de contabilidad en Lima Metropolitana, 2020 – 2021. En ese sentido, en el primer capítulo se presentó el marco teórico que sirve como base para llevar a cabo el presente estudio, puesto que se abordaron temas relevantes sobre el gobierno corporativo, crecimiento y la empresa familiar. Además, se revisaron los antecedentes de las variables antes mencionadas con la finalidad de ofrecer un panorama holístico al lector. En el segundo capítulo, se exhibió una revisión de la literatura que permitió complementar los antecedentes expuestos en el capítulo anterior. En el tercer capítulo, se indicó la metodología empleada la cual fue no experimental, de tipo explicativo y con un enfoque cuantitativo; así como, el instrumento aplicado. En el cuarto capítulo, se presentó el análisis e interpretación de la información recopilada a través de los cuestionarios aplicados al total de la muestra y se discutieron dichos resultados con lo planteado por diferentes académicos expertos en las materias estudiadas. Asimismo, se validaron las hipótesis planteadas en el presente estudio a través de diferentes análisis estadísticos. Finalmente, en el quinto capítulo, se presentaron las conclusiones y recomendaciones producto del trabajo de investigación. / The present research work has the academic purpose of analyzing the influence of corporate governance practices on the growth of family SMEs engaged in accounting consulting in Metropolitan Lima, 2020 - 2021. In this sense, the first chapter presented the theoretical framework that serves as the basis for carrying out this study, since it will address relevant issues on corporate governance, growth and the family business. In addition, the antecedents of the aforementioned variables were reviewed in order to offer a holistic overview to the reader. In the second chapter, a review of the literature was presented that complements the background presented in the previous chapter. In the third chapter, the methodology used was indicated, which was non-experimental, explanatory and with a quantitative approach; as well as, the applied instrument. In the fourth chapter, the analysis and interpretation of the information collected through the questionnaires applied to the entire sample was presented and these results were discussed with the statements made by different academic experts in the subjects studied. Likewise, the hypotheses raised in the present study were validated through different statistical analyzes. Finally, in the fifth chapter, the conclusions and recommendations resulting from the research work were presented. / Tesis

Medium-sized family businesses are major contributors to economic activities and job creation in Nigeria, but more than 50% of such family businesses fail after leadership succession. The purpose of this multiple case study was to explore the strategies that owners of medium-sized family businesses use to sustain the businesses after the leadership transition from the founders. The population for this study included 3 family business leaders in Lagos and Port Harcourt in Nigeria who have sustained their family businesses after the leadership transition from their founders. The conceptual framework for the study was based on the transformational leadership theory and the theory of planned behavior. Data collection was through semistructured face-to-face interviews and from company documents and artifacts. Data analysis was supported by follow up questions and member checking to enhance the credibility and trustworthiness of interpretations. The 4 themes that emerged were the founders' desire and support for transition, preparation of successors, trust and credibility of successors, and clarity of vision for both the founders and the successors. The findings from this study could contribute to positive social change by providing family business owners with strategies for managing leadership transitions to enable them to sustain their business operations after these transitions. Sustaining the family businesses might lead to a reduction in unemployment and enhance the incomes and well-being of the family members, communities, and Nigerian economy.

Denna undersökning handlar om att identifiera vad för faktorer som påverkar högskolestudenters beslut vid godkännande av cookies vid besök av e-handel. Undersökningen utfördes genom mixed metod forskningsmetod. Metoderna skedde i form av kvantitativ och kvalitativ i form av enkätundersökning samt intervjuer. Syftet med undersökningen var att förstå vilka faktorer som påverkar studenters godkännande av cookies när de besöker e-handel. Motiven till denna undersökning är att allt fler människor spenderar en stor del av sin tid på en växande bransch där de ständigt bemöts av popuppnotifikationer av cookies som kräver deras godkännande och medför att per automatik att många godkänner utan grund på informerat samtycke. Detta är något som behöver undersökas för att identifiera vad för faktorer som påverkar högskolestudenter informerade samtyckes godkännande av cookies.

The dissertation deals with the issue of potential for innovation in small and mid-sized business environments. Innovation is becoming ever more important as it helps businesses to stay competitive in the global economy. The same applies in this era of economic crisis. Innovation is very trendy, but huge sums spent on innovation, no matter how high, do not guarantee that it will be spent effectively. As a result, innovation must be deliberate and targeted. It assumes that a company knows its overall innovation potential and is capable of enhancing it if necessary. This dissertation proceeds within the aforementioned context. It begins with a comprehensive theory and definition of essential terms. This abstract of domestic and foreign bibliography reflects historic and contemporary notions related to innovation. The theoretical part is followed by the analysis of the current state of the issue from the perspective of small and mid-sized companies in the Czech Republic. The analysis consists in a modified research by the Czech Statistical Office and in my own primary questionnaire survey. The output of the aforementioned research consists in finding of weaknesses in the innovation potential of companies and acquiring of relevant data for corroboration or refutation of postulated hypotheses, based on partial goals of this paper. The next chapter proposes a model for the calculation of the summary corporate innovation potential index, whose aim is to find weaknesses in the company without having to carry out complex comparisons through long-term research. Another logical follow-up is the proposal section, providing small and mid-sized businesses with recommendations and solution proposals to strengthen individual partial factors of innovation potential. Application of the aforementioned recommendations in sequential steps, beginning with theoretic understanding, through analysis to implementation of proposed solutions should contribute to expansion of innovation potential in specific small and mid-sized businesses.

None of the company, including small businesses, if they want to survive in the current dynamic environment and growth, can not remain static, so some level of adjustment, improvement or change becomes an essential part of operating a business. In order for organizations to grow and survive in the current environment, they must respond to external and internal stimuli and develop systematically. Over time, organizations have developed a strong and persistent pattern of behavior. The aim of the dissertation thesis is to identify and explain the development approaches of small enterprises from the chosen service sector in the Czech Republic through strategic and other internally realized organizational changes and capturing the overall patterns of behavior in the form of the interactive effect of the attributes of the development of these enterprises. The thesis is based on the literature on corporate behavior in organizational theory and the subcategory of organizational changes due to the focus on aspects of decision making in organizations in a changing environment that deals with issues related to the different nature, context and process of change and their proactive or reactive character. The thesis is based on the researcher's pragmatic attitude in the form of a mixed research strategy implemented by a combination of quantitative and qualitative research on a sample of small firms falling under the category of knowledge intensive services. Based on the triangulation of the empirical data obtained from the questionnaire survey and the outputs in the form of a comparative case study on the two most represented in this category representatives (IT services and architectural activities), the results are presented with a view to answering the research questions and objectives stated in this work . The outputs of the dissertation identify specific developmental approaches in the behavior of the Czech population of knowledge intensive services as subsets of SMEs and also reveal the content of the context between the individual attributes of the development of these companies. The results of the research bring practical and theoretical benefits, which are discussed in the conclusion of this work.

El presente trabajo tiene como objetivo conocer los principales criterios que las empresas emplean para la administración del efectivo. Para las organizaciones, es de gran importancia mantener un nivel de liquidez adecuado para cumplir con sus obligaciones de pago, así como para evaluar proyectos de inversión. Se recurrió a diversas fuentes de información, mientras se tomaron en cuenta los temas más relevantes que puedan ayudar a resolver la pregunta en cuestión. Se considera importante profundizar acerca de las características de las empresas para entender la principal casuística. Lo primero es la finalidad del efectivo, saber en qué se va a utilizar el efectivo reservado, las principales opciones son: compra de activos, corrupción, giro del negocio y crisis. Por otro lado, se analizan las fuentes de efectivo, los medios necesarios para obtener liquidez: recursos propios, instrumentos financieros, instituciones financieras y financiamiento externo. Por último, se consideran las políticas empresariales que emplean las empresas: política corporativa, políticas de pagos y cobros, nivel de experiencia de los Chief Executive Officer (CEO) y mujeres directoras. Como se puede demostrar, existen diversos motivos por los cuales una empresa debe contar con cierta cantidad de efectivo y muchas razones que los justifiquen. El flujo de efectivo es un pilar importante para la administración de cualquier empresa y esta investigación ayudará a comprenderlo mejor. / This work aims to know the main criteria that companies use for the management of cash. It is of great importance for organizations to maintain an adequate level of liquidity, this to meet their payment obligations, as well as to evaluate investment projects. Various sources of information were used, taking into account the most relevant topics that could help answer the question proposed. We consider it important to delve into the characteristics of companies to understand our main case. The first was the purpose of cash: buy of assets, corruption, business turnover and crisis. On the other hand, cash sources were analyzed, as they are: own resources, financial instruments, financial institutions and external financing. Finally, we mention the policies that companies employ; corporate policy, payment and collection policies, level of experience, CEO and female directors. As can be demonstrated, there are a number of reasons why a company must have a certain amount of cash and many reasons to justify it. Cash flow is an important pillar for the management of any company and this research will help us understand it better. / Trabajo de Suficiencia Profesional

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M. Tech. (Department of Visual Arts and Design: Fashion, Faculty of Human Sciences), Vaal University of Technology. / Customer satisfaction has proven to be a major determinant on the success or failure of a business. Regrettably, fashion entrepreneurs are not meeting customer expectations because they have problems that are affecting the quality of their work. In order to promote customer satisfaction, fashion entrepreneurs require a master plan that is customer-based. Thus, they could implement customisation of garments to address customers’ concerns. It is, therefore, crucial for home-based fashion entrepreneurs to be aware of their customers’ needs and the factors that affect their satisfaction to boost its levels. Based on this background, it was found necessary to conduct a research study with the aim to determine factors that affect customer satisfaction of custom-made garments produced by home-based fashion entrepreneurs in the Emfuleni Local Municipality. A qualitative study, applying purposive and snowball sampling techniques, was conducted by means of one-on-one interviews. Data saturation guided the study and was reached after nineteen women were interviewed and two more interviews were done to enhance credibility. Analysis of data was conducted applying the six stages of Creswell’s approach of data analysis. During this process four themes emerged and were presented in line with their categories. The study findings revealed that some of the factors that largely influenced customer satisfaction were service quality, product quality, price, value and location. Garment fit and uniqueness were also found to be reasons why participants opted for custom-made garments. However, some of the participating women did not get the satisfaction they were seeking. Their satisfaction was negatively affected by garment quality, lack of communication, missing delivery deadlines and inaccessibility of the entrepreneur. The research outcome provides home-based fashion entrepreneurs with useful information to improve the levels of customer satisfaction.

Each year, millions of small businesses are established, and individuals that engage in entrepreneurial activities continue to increase significantly. In order for small businesses to be able to grow, external financing is required. Previous research has primarily focused on how financial literacy impacts performance and enables access to finance. This study intends to develop Maxwell and Lévesque's (2014) reasoning about trustworthiness. This paper aims to investigate how entrepreneurs generate trust through their financial literacy in regard to capital contribution. The findings intend to develop a framework for how businesses can nurture trustful communication with the financier and increase their opportunity for financing. Subsequently, this paper has, in detail, explored how entrepreneurs in small businesses, in Sweden, have communicated their financial literacy in connection with capital contribution.   The qualitative methodological reasoning has, in extension of being interpretative, emanated from an inductive nature, to foster the respondent’s experience. The empirical data includes interviews with respondents consisting of 13 entrepreneurs from 11 small Swedish businesses. To fulfill the purpose of this paper, previous research in the field has been collected to, among other, conform the study's self-constructed analysis model which was united with qualitative thematic content analysis to enable a framework for trustful communication.   The result of this paper shows that in the process of conveying entrepreneurs' financial literacy, two main themes, based on time, was identified. Before the meeting and during the meeting with the financier. The majority of the entrepreneurs experience difficulties obtaining the necessary capital, and the relationship with the financier is critical for the company's growth. Before the meeting, the preparatory activities, such as the composition of the team and pitch deck, are of great importance to increase legitimacy and trustworthiness. During the meeting, the entrepreneur can instead focus on generating a successful presentation, a compelling story containing financial information, the business journey, and the team. The study also reveals the importance of having a financier’s orientation, meaning an understanding of the financier and their preferences. Based on this research, we provide guidance for small business entrepreneurs and contribute with a framework, facilitating the financing process by emphasizing how financial literacy can be conveyed. Furthermore, the result makes it possible to distinguish which trust behaviors are the most prevalent before and during the meeting with the financier. Lastly, the signaling theory is not considered sufficient to create an understanding of the financing decision. / Titel: Konsten att förmedla finansiell kompetens genom förtroendeskapande kommunikation – En kvalitativ studie om att erhålla extern finansiering Problemformulering: Hur förmedlar entreprenörer sin finansiella kompetens i samband med kapitaltillskott genom förtroendeskapande kommunikation? Syfte: Syftet med studien är att utveckla kunskap och förståelse för hur entreprenörer i svenska småföretag förmedlar sin finansiella kompetens genom förtroendeskapande kommunikation i samband med kapitaltillskott. Till följd av en ökad förståelse för förmedlingen av entreprenörers finansiella kompetens ämnar studien att utveckla ett ramverk för hur företag kan skapa en förtroendefull kommunikation tillsammans med finansiären för att öka finansieringsmöjligheterna.  Metod: Studiens forskningsansats utgår från en kvalitativ forskningsmetod och har huvudsakligen varit i linje med en induktiv karaktär. För att besvara studiens forskningsfråga och uppfylla studiens syfte har tidigare forskning på området studerats och presenteras under den teoretiska referensramen. Den empiriska data omfattades av semistrukturerade intervjuer med 13 entreprenörer från 11 svenska småföretag. Den analysmetod som används i studien utgår från uppsatsens analysmodell tillsammans med en kvalitativ tematiserad innehållsanalys.  Slutsats: Studiens resultat visar att processen av förmedling av entreprenörers finansiella kompetens kan delas in i två övergripande kategorier med hjälp av ett tidsperspektiv: inför mötet och under mötet med finansiären. Inför mötet blir de förberedande aktiviteterna, såsom sammansättning av team och pitch deck med mera av stor vikt för att kunna öka legitimiteten och trovärdigheten under mötet med finansiären samt att bidra till att företaget blir investeringsredo. Under mötet kan entreprenören fokusera på att presentera en tydlig story innehållande finansiell information, företagsresa och teamet. Studien visar också på betydelsen av att ha en finansiärs inriktning, innebärande en förståelse för finansiären och dess preferenser. Studien bidrar med ett ramverk som avser underlätta finansieringsprocessen genom att framhäva hur den finansiella kompetensen kan förmedlas. Därtill kan vi baserat på studiens resultat och analys urskilja vilka förtroendebeteende som är de mest förekommande inför och under mötet med finansiären. Slutligen anses inte signaleringsteorin som tillräcklig för att på egen hand skapa förståelse för finansieringsbeslutet och dess teoretiska resonemang avslås.