The aim of this diploma work is to show the differences or similarities between financial reporting of small and medium enterprises based on International Financial Reporting Standard - IFRS for SMEs and British accounting standard - FRSSE. Introductory chapters are devoted to the principles of dividing enterprisies by the criteria of size on the first place, and also to the short characteristics of different kinds of regulation of accounting in the world, especially regulation based on IASB and British accounting standards. These introductory chapters serve as information basis for the main part of the diploma work. This part is represented by the analysis of financial reporting of small and medium enterprises based on IFRS for SMEs and British accounting standard FRSSE and consecutive comparison of these two ways of financial reporting of small and medium enterprises, which is also the last part of the diploma work. In the scope of this comparison there are, except for basic differencies, also analysis of differences in goodwill and leasing with occasional view on certain problems in the conditions of Czech Republic.

Diversos fatores levam ao crescimento do número de cooperações entre empresas. Dentre estes podem ser destacados: o rápido desenvolvimento de novas tecnologias de informação e a tendência das empresas concentrarem-se em suas competências essenciais, procurando tornarem-se ágeis para sobreviverem no competitivo mercado atual. Neste cenário, Empresas Virtuais (EVs) constituem uma apropriada alternativa e vantagem competitiva para Pequenas e Médias Empresas (PMEs). EVs podem ser formadas dentro de Organizações Virtuais (OVs), que são redes de potenciais parceiros (empresas). Entretanto, através de uma utilização sistemática de modernas tecnologias de informação, as EVs se tornam mais viáveis economicamente, devido a uma significativa redução nos custos de transação. Diante desta alternativa, propõe-se um ambiente cooperativo suportado por computador que possibilite e otimize a participação de PMEs em OVs. Como ambiente entende-se aqui as soluções técnicas de suporte computacional (ou infra-estrutura de informação), que devem apoiar a participação de PMEs nos processos de trabalho cooperativo do ambiente distribuído de uma OV. As questões humanas e organizacionais que as PMEs devem atender para participarem em OVs são, também, abordadas por este trabalho, não constituindo, porém, o foco principal da pesquisa. Por fim, apresenta-se um cenário de exemplificação do ambiente proposto. / Many factors bring the increase in the number of co-operations among enterprises. Among them, it can be addressed: the quick development of new information technologies and the enterprises tendency to concentrate on their core competencies, aiming to became agile to survive in the competitive actual market. In this context, Virtual Enterprises (VE) are an appropriate alternative and competitive advantage to Small and Medium Enterprises (SMEs). VEs can be formed inside Virtual Organisations (VOs), which are networks of potential partners (enterprises). However, VEs become more feasible by means of a systematic use of modern information technologies, due to a significant reduction on transaction costs. Considering this alternative a co-operative environment supported by computer is proposed, in order to enable and optimise the participation of SMEs in VOs. Here, environment is understood as technical solutions of computer support (or information infra-structure), which must sustain the participation of SMEs in the co-operative work processes of the distributed environment of a VO. The human and organisational aspects which the SMEs should meet to participate in VOs, are also approached by this project, nevertheless, they are not the main focus of the research. In the end, an exemplification scenario of the proposed environment is presented.

Diante do aumento da concorrência e da complexidade dos projetos e especificidades dos serviços business-to-business, o empreendedor pode adotar estratégias corporativas para manter a competitividade e superar barreiras comerciais para atuar em novos mercados e acessar clientes de grande porte, por meio, por exemplo, de alianças estratégicas, ou seja, acordos de cooperação entre empresas para o compartilhamento de riscos e investimentos, complementaridade de competências e acesso a recursos, mercados e clientes não disponíveis de forma independente. No entanto, tais alianças, ao mesmo tempo que apresentam oportunidades como ampliação do mercado e do escopo de atuação, também implicam riscos corporativos para os agentes envolvidos, especialmente o pequeno empreendedor quando associado a uma empresa de grande porte. Este estudo tem como finalidade propor uma estrutura para analisar os principais riscos corporativos envolvidos no processo de formação e ao longo da aliança estratégica entre uma empresa de pequeno porte e uma empresa de grande porte. Para tanto, realizou-se um estudo de caso único com base no processo de formação e desenvolvimento da aliança estratégica firmada entre a Gestiona, consultoria brasileira de pequeno porte que atua no setor de gestão da inovação para empresas fixadas em território nacional de todos os portes e setores, e a PricewaterhouseCoopers (PwC). Sendo assim, este estudo identifica os elementos estruturais da aliança estratégica entre a Gestiona e a PwC, bem como os principais riscos corporativos, com forte ênfase para o relacionamento interpessoal, além de propor uma estrutura de riscos corporativos para análise de contextos correlatos. Por fim, também é objeto de investigação deste estudo o nível de maturidade dessa aliança estratégica. / Faced with increased competition and complexity of the projects and specificities of business-to-business services, the small entrepreneur can adopt corporate strategies to remain competitive and overcome trade barriers to operating in new markets and access large clients through, for example, strategic alliances, that is cooperation agreements between companies with risk-sharing objectives and investments, complementary skills and access to resources, markets and customers not available independently. However, such alliances, while presenting opportunities such as market expansion and scope of action, also imply corporate risks for the agents involved, especially the small entrepreneur when associated with a large company. This study aims to propose a structure to analyze the main corporate risks involved in the training process and throughout the strategic alliance between a small company and a large company. A single case study was carried out based on the training and development process of the strategic alliance signed between Gestiona, a small Brazilian consultancy that operates in the innovation management sector for companies established in national territory of all sizes and sectors, and PricewaterhouseCoopers (PwC). Thus, this study identifies the structural elements of the strategic alliance between Gestiona and PwC, as well as the main corporate risks, with a strong emphasis on interpersonal relationships, as well as proposing a corporate risk structure to analyze related contexts. Finally, the study also investigates the level of maturity of this strategic alliance.

O surgimento da Lei do Petróleo, Lei 9.478/97, abriu uma nova frente de investimentos para o capital privado. O setor de exploração e produção de petróleo, antes sob monopólio estatal, passou a ser de interesse de diversas empresas privadas. Com a supervisão da ANP, surgiram as rodadas de licitações para concessão do direito de exploração e produção de petróleo dos campos ofertados. Os campos maduros e marginais foram então uma oportunidade de fomento aos negócios de petróleo devido à necessidade de uma operação mais eficiente, porém exigindo menores investimentos e necessidade técnica específica. Esta dissertação tem por objetivo expor o panorama econômico do setor de exploração e produção de petróleo para pequenas e médias empresas que atuam na região da Bacia Potiguar, Rio Grande do Norte, a partir de pesquisas e levantamentos de dados sobre: os conceitos teóricos de campos marginais e maduros e de pequenas e médias empresas; o histórico brasileiro de produção independente de petróleo; a geografia física e humana da Bacia Potiguar; e as barreiras econômicas encontradas por pequenas e médias empresas que atuam no setor de exploração e produção de petróleo. Depois de apresentadas e justificadas todas as hipóteses, são realizadas simulações de diferentes cenários para análise da viabilidade de um empreendimento de reativação de um campo marginal de petróleo. Utilizando a metodologia de fluxo de caixa descontado, foi possível avaliar o Valor Presente Líquido, Taxa Interna de Retorno e Payback do empreendimento. A partir da análise do fluxo de caixa e da sensibilidade de algumas premissas, avaliou-se o comportamento do Valor Presente Líquido do empreendimento em função das mudanças do preço de venda do barril de petróleo, do volume de produção do campo e de outros parâmetros escolhidos. Por fim, foi feita uma comparação entre trabalhos cujos autores propuseram temas semelhantes, para efeito de comparação e comprovação da sensibilidade e viabilidade dos campos. / The emergence of the Petroleum Law, Law 9.478/97, opened a new investment front for private capital. The upstream sector, previously under state monopoly, became a focus of interest from several private companies. With the supervision of the ANP, came rounds of bidding to grant exploration and production rights to the available oil fields. Mature and marginal fields were then a development opportunity in the oil business due to the need for a leaner operation, while requiring less investment and specific technical necessity. This thesis aims to expose the economic outlook of the onshore upstream sector for small and medium-sized companies operating in the Potiguar Basin region, Rio Grande do Norte, based on research and data surveys about: the theoretical concepts of marginal and mature fields and small and medium companies; the history of Brazilian independent oil production; the physical and human geography of the Potiguar Basin as well as the economic barriers faced by small and medium-sized companies operating in the oil exploration and production sector. After the presentation and justification of all hypotheses, simulations are carried out with different scenarios for analyzing the feasibility of the reactivation of a marginal oil field. Using the discounted cash flow method, it was possible to evaluate the Net Present Value, Internal Rate of Return and Payback of the project. From the analysis of cash flow and the sensitivity of some assumptions, we evaluated the behavior of the Net Present Value due to the sale price changes of the oil barrel, the volume of oil production in the field and other chosen parameters. Finally, a comparison between other papers whose authors have proposed similar themes was made, for comparison and verification of the sensitivity and viability of the fields.

A inovação é um importante meio para que as empresas possam aumentar sua competitividade e assim sobreviver em um cenário de economia global e mercados cada vez mais exigentes. Partindo de uma extensa pesquisa na literatura sobre inovação, notamos uma abundancia de estudos sobre este tema. Porém, a quase totalidade deles está direcionada para grandes empresas. Para minimizar esta lacuna, este trabalho teve como foco o estudo da gestão da inovação em empresas de micro, pequeno e médio porte. Esta delimitação justifica-se por este segmento representar uma parcela significativa da economia nacional, mas, como já é sabido, seus índices de sobrevivência ainda são baixos. O objetivo deste estudo é avaliar o grau de maturidade no tocante à gestão da inovação das empresas pertencentes ao Arranjo Produtivo Local do Vale da Eletrônica, localizado em Santa Rita do Sapucaí. Para tanto, em cada empresa de nossa amostra (41 empresas de aproximadamente 160 localizadas na região) foram analisadas suas práticas de Gestão da Inovação. Foram analisadas cinco dimensões que a compõe, são elas: Estratégia, Processos Internos, Ambiente Externo, Estrutura Organizacional e Cultura. Outro indicador analisado foi o desempenho inovativo alcançado por essas empresas nos três anos anteriores a coleta. O resultado foi que todas as dimensões da Gestão da Inovação possuem uma associação linear positiva com o desempenho inovativo, quando analisadas separadamente. No entanto, devido a alta correlação entre as variáveis independes (cinco dimensões), quando da análise de regressão linear múltipla, apenas Cultura bastou para mostrar uma relação positiva e linear com o Desempenho Inovativo, as demais variáveis foram excluídas deste modelo. Conclui-se que empresas que adotam práticas ligadas a gestão da inovação tem um desempenho inovativo superior. / Innovation is an important way for companies to increase competitiveness and thus survive in a global economy environment with increasingly demanding markets. From extensive research on innovation literature, we noticed an abundance of studies on this topic. However, almost all are directed to large companies. To reduce the gap, this paper focuses on innovation management in micro, small and medium businesses. This limitation is justified, for this segment represents a significant portion of the national economy, but, as is well known, their survival rates are still low. The aim of this study is to assess the degree of maturity with respect to Innovation Management of enterprises belonging to the Local Productive Arrangement of the Electronics Valley, located in Santa Rita do Sapucaí. Therefore, each company in our sample (41 of approximately 160 companies in the region) had its Innovation Management. Practices analyzed. Five dimensions were considered: Strategy, Internal Processes, External Environment, Organizational Structure and Culture. Innovative performance achieved by these companies in the three years prior to collection was also analyzed. Results showed that all dimensions of Innovation Management have a positive linear association with innovative performance when analyzed separately. However, because of the high correlation between the independent variables (five dimensions), multiple linear regression analysis proved Culture alone was enough to show a positive linear relationship with Innovative Performance and other variables were excluded from this model. We conclude that companies adopting practices related to Innovation Management display higher innovative performance.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2019-03-13T12:19:46Z No. of bitstreams: 1 Lucas Schmidt Goecks_.pdf: 2315393 bytes, checksum: 3985e874dfb67958cda4aa69697f671f (MD5) / Made available in DSpace on 2019-03-13T12:19:46Z (GMT). No. of bitstreams: 1 Lucas Schmidt Goecks_.pdf: 2315393 bytes, checksum: 3985e874dfb67958cda4aa69697f671f (MD5) Previous issue date: 2018-12-30 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Como uma das atividades mais importantes na engenharia de produção, o planejamento de instalações consiste na tomada de decisões relativas ao leiaute dos setores, unidades de produção/ fabricação, locais de armazenamento, e assim por diante. Conceito que é apoiado pela variabilidade dos processos produtivos, que muda de um período de produção para outro e de uma empresa para a outra. Atualmente, a literatura apresenta abordagens de como solucionar o problema de leiaute para empresas de pequeno e médio porte com modelos de planejamento, e de tomada de decisão multicritérios, ou meta-heurísticos. A literatura aborda estes dois métodos de forma separada. Inclusive, não existem relatos de comparações entre eles desde o conhecimento do autor. Como resposta à esta lacuna de pesquisa, definiu-se o seguinte objetivo: "identificar um método para planejamento de leiautes aplicável em empresas de pequeno e médio porte". A meta foi desenvolver uma ferramenta de modelagem genérica e que atenda à diferentes necessidades. Sendo assim, este trabalho abordou o Systematic Layout Planning (SLP) e o Particle Swarm Optimization (PSO) para planejamento de leiautes, avaliando a melhor proposta pelo Analytic Hierarchy Process (AHP). Em decorrência de interesses práticos que visam à aplicação de ferramentas para a solução de problemas específicos, este trabalho classifica-se como pesquisa aplicada de abordagem quantitativa, embasado por processos de tomada de decisão e de modelagem. Os resultados obtidos demonstram que o SLP fornece melhores propostas de leiautes que o PSO, para pequenas e médias empresas. O SLP respeita a alocação adjacente dos setores de acordo com o fluxo de material, enquanto que o PSO distribui aleatoriamente as áreas produtivas, o que proporciona maior variabilidade nas propostas de leiautes. O SLP demandou maior tempo de planejamento e um método auxiliar (AHP) para definição da melhor proposta de leiaute. Já o PSO forneceu o melhor leiaute sem uma ferramenta de suporte e a simulação foi mais rápida após estruturação do modelo do algoritmo. Implicações práticas à esta pesquisa encontram-se na análise da redução de custos com dados reais. Foram identificados na literatura objetivos de otimização e restrições mais usuais. Quanto ao tipo de leiaute, conforme as características da empresa a ser explorada, será considerado o tipo job-shop/funcional. Esta pesquisa contribui ao meio acadêmico no âmbito de sintetizar dois métodos, distintos, para planejamento de leiautes e compará-los com uma ferramenta de tomada de decisão multicriterial. Ao meio empresarial, a mesma fornece métodos que podem ser incorporados ao cotidiano das empresas no que diz respeito ao planejamento de leiautes e tomada de decisões. / As one of the most important activities in production engineering, facility planning consists of making decisions regarding the layout of the sectors, production/manufacturing units, storage locations, and so on. This concept is supported by the variability of production processes, which changes from one period of production to another and from one company to another. Currently, the literature presents approaches of how to solve the problem of layout for small and medium-sized companies with models of planning, and decision-making multi-criteria, or metaheuristics. The literature addresses these two methods separately. In fact, there are no reports of comparisons between them since the knowledge of the author. In response to this research gap, the following objective was defined: "to identify a method for layout planning applicable to small and medium-sized enterprises". The objective was to develop a generic modeling tool that meets different needs. Thus, this work approached Systematic Layout Planning (SLP) and Particle Swarm Optimization (PSO) for the layout planning, evaluating the best proposal by the Analytic Hierarchy Process (AHP). Because of practical interests that aim at the application of tools for the solution of specific problems, this work is classified as applied research of quantitative approach, based on processes of decision-making and modeling. The results obtained demonstrate that SLP provides better layout proposals than the PSO, for small and medium enterprises. The SLP respects the adjacent allocation of the sectors according to the material flow, while the PSO randomly distributes the productive areas, which provides greater variability in the layout proposals. The SLP required greater planning time and an auxiliary method (AHP) to define the best layout proposal. The PSO provided the best layout without a support tool and the simulation was faster after structuring the algorithm model. Practical implications of this research lie in the analysis of cost reduction with real data. Optimization objectives and constraints that are more usual have been identified in the literature. As for the type of layout, according to the characteristics of the company, and because it is a single case study, the job-shop type will be considered. This research contributes to the academic environment in the context of synthesizing two distinct methods for planning layouts and comparing them with a multi-criteria decision-making tool. In the business environment, it provides methods that can be incorporated into companies’ day-to-day planning and decision making.

In central North Carolina, small and medium-sized discount retailers have had a high failure rate, which is troubling considering that small businesses create jobs and drive successful innovation that is critical for economic development. The purpose of this phenomenological study was to explore experiences regarding successful innovation strategies of 20 discount retail industry owners and general managers located in central North Carolina. This study was grounded in Rogers`s diffusion of innovations conceptual framework and Christensen`s disruptive innovation theory. Data collection occurred through semistructured face-to-face interviews with owners and general managers of discount retail industry. Data analysis strategies included a modified Van Kaam method to identify essential ideas and coded data into categories of relevant themes. Three prominent themes emerged during data analysis: (a) Discount retailers supported innovation, (b) innovation was the source of economic growth for these retailers, and (c) discount retailers said they need innovation for competitive positioning. The results may help strengthen innovation strategies of local discount retail businesses, which could produce greater profitability and growth. Further, social change implications include the potential to provide business owners with new ideas, leading to increases in tax revenues, which could help local governments provide better services in their communities.

Thesis (M.Dev.) -- University of Limpopo, 2013 / The main focus of this study was to investigate the contribution made by SMMEs towards local economic development (LED) in Mankweng Township. To this end, specific working objectives were formulated as follows: to study the nature of SMMEs, to identify the challenges they face, to analyse the theory of local economic development and lastly, to study the role of SMMEs in local economic development. A variety of data collection methods were used in this study such as literature review, semi-structured questionnaires and observations. The study revealed that SMMEs represent a vital component of the local economic development process in Mankweng Township, and their contributions in terms of employment, income and poverty reduction is well acknowledged. However, SMMEs are constrained by a number of challenges such as lack of access to appropriate technology, limited access to markets, government regulations, lack of management skills and training, all of which hamper their development. Lack of access to finance remains the utmost constraint for most of SMMEs. In an attempt to enable the SMMEs sector to perform effectively and efficiently, a number of support initiatives were introduced by the South African government. This ranged from government institutions, private sectors, parastatals and NGOs. Conversely, access to these support initiatives remains a challenge for most entrepreneurs, as most of the SMMEs in Mankweng Township operate within the informal sector and they lack awareness of the support initiatives and structures provided by these institutions.

This study set out to provide important empirical evidence on the role of knowledge management (KM) within Small and Medium Enterprises (SMEs) in New Zealand and the United Kingdom and to explore how such companies handle their planning and strategic choices. In today’s knowledge economies the management of knowledge has become vital. In the context of SMEs, this is even more critical because they often operate under difficult conditions and are subject to global pressures from large corporations and demanding customers. In spite of the significance of SMEs as essential for any nation’s growth and success, and even though many scholars and business managers claim that knowledge management is highly relevant for SMEs, there has been little research about this concept in SMEs, in general, and in New Zealand, in particular. The few studies in the literature conclude that this concept is mostly neglected by SMEs even though it is vital and has high potential benefits for them. A quantitative research method approach was adopted. Self-completion questionnaires were sent to the senior management of firms with 100 employees or less, from a cross-section of industries. As part of this process an original knowledge management model was developed. The basic research questions were deduced from this model and the items in the questionnaire were created to answer these research questions. In New Zealand, a total of 417 SMEs were contacted by mail and 180 useable questionnaires were returned. In the United Kingdom, 1268 SMEs were contacted and 241 useable responses were received. The response rates of 43.2% in New Zealand, of 19% for the United Kingdom and of 25% in total, are satisfactory. Therefore, the basis of this study was a large (421 responses) and high quality transnational sample, which allowed for sound quantitative analyses. The claim by previous researchers that knowledge management in the SME sector is not yet fully developed appears to be supported by the results of this research. The large majority of respondents regard themselves as not familiar enough with the concept of knowledge management to actually benefit from it in practice. Even though the respondents in both countries seem to appreciate knowledge management as a relevant and useful concept with potential, many do not seem to be sufficiently informed about this concept. Few have a knowledge management initiative in place or are planning or in the process of setting up one. The responses, which vary little between the two sub-samples, point to a short-term rather than a long-term management perspective being dominant. Major barriers in terms of the deliberate creation and sharing of knowledge are a lack of time and higher importance given to daily operational activities. The respondents - predominantly senior managers - indicate that they primarily consider themselves to be responsible for ensuring that knowledge is captured and shared and relatively little responsibility is given to other employees or specialists. SMEs do apply several aspects of knowledge management, however, this is generally informal and with an operational rather than a strategic focus. From the responses it is apparent that knowledge is shared internally mostly via people-based mechanisms. More advanced measures such as the systematic collection, organisation and storage of knowledge are less common. The results indicate a number of differences between the respondents. In this regard it is most evident that the more familiar respondents are with the concept of knowledge management the more proactive they are in terms of managing knowledge on an operational and strategic level. This transnational research strongly links knowledge management to strategy and it clarifies how this concept can impact the formulation of strategy and the strategic competence of SMEs. Therefore, the results add new knowledge to the areas of SME research and strategic knowledge management.

Tourism is increasingly being used as a tool to stimulate regional development in rural areas. Small tourism enterprises (STE) lie at the heart of the industry and form a major part of the tourism sector. Characterised by flexible organisational structures and small size, STE are well positioned to respond to a growing demand for unique personalised visitor experiences. Information and communications technologies (ICT) enhance access to information, improve the efficiency of business activities and promote networking between businesses, community and travellers at the local, regional and international level.Western Southland is a predominantly rural region in the far south of New Zealand. Promoting the development of a cohesive tourism industry in the Western Southland region will benefit individual operators, their communities and the region as a whole. Using the case of Western Southland, this study explores the profile and characteristics of STE; their perceptions of the value of networking and collaboration, and their attitudes towards and use of ICT. Also considered are the implications of STE attitudes and behaviour in relation to the New Zealand Tourism Strategy and the New Zealand Digital Strategy goals in shaping regional development. A variety of business and community stakeholders are part of the broader case study contributing a rich understanding of the dynamics of the region. A mixed method approach is used to collect data through a series of semi-structured interviews and a survey. Key findings show that limited planned networking is occurring and there is a need to increase STE awareness of the benefits of collaborative activities in order to promote active engagement with other STE. Existing networks are found to be largely informal and embedded in the social and cultural context of communities. The level of ICT use by STE varies, and considerable support is required to encourage operators to upskill. National development goals promote ideals of sustainable communities and businesses, and are aligned with what operators envisage for their region.