「中小企業」一直以來都是我國商業經濟的根基命脈，這些企業大多是以家族企業的形式經營，因此「父傳子、子傳孫」是相當普遍的接班形態。但發展至今，許多企業主開始面臨膝下無子或子女不願接班的窘境，且隨著產業變遷，中小企業在用人與留才上也遭遇到困境。這些因素都使得台灣的中小企業在近年來發生了嚴重的「接班問題」。 「接班人計劃」(Succession Plans)已逐漸成為企業相當重視的人才議題；正如許多企業在面臨領導人驟逝或因故離職時，因為無法迅速推舉出新任的接班人，進而導致組織動盪甚至影響到企業營運。因此，透過制定接班人計劃，預先培養未來所需的領導者，已成為企業間普遍的做法。 考量到中小企業的獨特性，在發展接班人計劃時無法完全因循大型企業的做法。本文旨在透過探究以下三個問題，試圖發掘中小企業在發展接班人計劃時應注意的重要議題： 1.中小企業接班人計劃發展的結構性困難。 2.中小企業接班人計劃所應具備的內容與特質。 3.中小企業接班人計劃得以成功的關鍵因素。 本文將以個案研究的方式，實際建構一套中小企業的接班人計劃，並將研究結果作一整理與綜合性之討論。 / “Small and medium enterprises” have been foundations of economy in our country for a long time. Most of these enterprises are family-owned, so passing on from generation to generation is a usual type of succession. However, there are some entrepreneurs who don’t have any offspring or finding their coming generation have no willingness to take over the business. It’s a troublesome problem that many small and medium enterprises have no idea about how to pass on the business. “Succession Plans”start to be paid attention by many entrepreneurs in recent years. In the past, many dominant enterprises collapsed in a flash just because of failure in succession when last conductor quitted or passed away. Now, it’s very common for enterprises to formulate a proper succession plan in order to incubate some backup talents for future needs. To consider about the uniqueness of small and medium enterprises, it’s hard to follow up the major industries totally. In this paper, we want to investigate the succession question of small and medium enterprises by dealing with three point: 1. What are the structural difficulties about succession plans in small and medium enterprises? 2. What are the contents and characteristics should be possessed by succession plans in small and medium enterprises? 3. What are the key success factors (KSFs) or key performance indicators (KPIs) for succession plans in small and medium enterprises? In this paper, we’ll have a case study research and try to build a succession plan for case company. The final goal is to make this issue prominent and then find the way to resolve the question.

Magistro baigiamajame darbe nagrinėjama IRT įtaka smulkaus ir vidutinio verslo įmonių valdymui. IRT skverbimosi į verslą reiškinys darbe vadinamas e. integracija. E. integracija susideda iš dviejų dalių – techninės ir strateginės. Tai procesas, kuris yra nulemtas šiuolaikinių IRT santykio su įmonės valdymo metodais ir verslo idėja. Darbo pirmojoje dalyje aprašomas e. integracijos teorinis modelis, nagrinėjama mokslinė literatūra, analizuojamas teorinis informacinių bei ryšio technologijų ir valdymo metodų santykis. Antroje dalyje gilinamasi į e. integracijos ir verslo santykį per konkrečių veiklų prizmę, analizuojami e. integraciją lemiantys veiksniai. Trečioje dalyje e. integracija analizuojama Lietuvos smulkaus ir vidutinio verslo įmonių (SVVĮ) kontekste. Analizuojami empirinio Lietuvos SVVĮ tyrimo duomenys. Darbo rengimo metu buvo atliktas Lietuvos SVVĮ tyrimas, siekiant išsiaiškinti kokie veiksniai daugiausiai įtakoja įmonių techninį ir strateginį e. integracijos lygį. Apklausos duomenų statistinės tyrimo analizės rezultatai leido daryti išvadą, kad įmonių techninei e. integracijai įtakos turi įmonės tipas, o pastarajam įtakos turi strateginė e. integracija. Duomenų analizė taip pat parodė, kad strateginė e. integracija turi daugiau įtakos techninei e. integracijai nei atvirkščiai. / This master’s paper presents a research on information and communication systems (ICS) influence of management of small and medium business enterprises (SME). An ICS penetration to business management phenomenon in this paper named as electronic integration (e. integration). E. integration consists of two major segments – technical and strategic. E. integration could be understood as a process, determined by the relationship of ICS and methods of business management. Lithuanian SME was examined in order to find witch factors has mainly influence for technical and strategic e. integration. Data of survey analysis shoved that: technical e. integration is affected by type of enterprise; type of enterprise is affected by strategic e. integration; strategic e. integration is affecting technical e. integration much stronger than technical e. integration is affecting strategic e. integration.

Le présent mémoire analyse le phénomène des prises de contrôle inversée (PCI). Cette technique permet à une société privée de se faire acquérir par une société publique coté en Bourse. Elle obtient de cette dernière, en contrepartie, un nombre si important de ses actions qu'à la suite de la transaction, la société privée contrôle la société publique qui vient légalement de l'acheter. D'où la prise de contrôle dite inversée. Le but de l'opération consiste pour la société privée à devenir publique rapidement, et ce, à coûts moindres, comparativement à un appel public traditionnel. La société privée profite ainsi de son nouveau statut pour se financer par un appel public à l'épargne publique par le biais de la Bourse. La piètre réputation associée à ce genre de transactions est due à la cupidité de quelques entrepreneurs peu scrupuleux qui ont comme objectif d'empocher un profit rapide au détriment du public investisseur. Avec comme résultat que ce type de transaction suscite, à juste titre, la méfiance des autorités réglementaires. Le dilemme peut donc être posé en ces termes: compte tenu de l'importance économique des PME en termes de création de richesse au pays, doit-on restreindre l'usage de la PCI au nom du principe de la protection des épargnants? En somme, la liberté commerciale doit-elle céder le pas à des craintes de nature réglementaire? Nous concluons que malgré ces craintes très réelles, la PCI, majoritairement utilisée par la PME, doit être maintenue et qu'en termes de politique réglementaire, les autorités devraient favoriser l'emploi par ces jeunes sociétés du programme de financement « Société de Capital de Démarrage» (SCD) mis en place par la Bourse de Croissance rsx. Malgré ses défauts évidents, ce programme doit être amélioré afin de promouvoir une PCI plus efficace, et ce, à l'intérieur du programme Sco. À cet égard, la SCD pourrait bénéficier de la crédibilité ainsi que de l'expertise indéniable de la Bourse de Croissance en matière de financement de jeunes entreprises. Idéalement, la SCD serait améliorée au point où elle rendrait la PCI, hors ce programme, inutile. En ce sens, la liberté commerciale de faire des PCI serait préservée, tout en assurant la protection du public investisseur. / This thesis endeavours to analyse the phenomenon of the reverse takeover (RTO). This technique allows a private company to be acquired by a public entity whose stock is listed on an exchange. The former obtains from the latter such an important part of its stock that following the completion of the transaction, the private company controls the public company which has just acquired it. The takeover is therefore deemed reversed. The purpose of the transaction from the private entity perspective is to gain the status and privilege associated with being a publicly listed company faster and at a fraction of the cost that would otherwise be the case with a traditional public offering. Thereafter the private company uses its newly acquired public status to tap the capital markets via the stock exchange. The poor reputation generally associated with this kind of transaction is in a large measure due to the greed of a few scam artists whose main motive is a quick profit at the expense of the investing public. The result of this situation is that the RTO is viewed with considerable scepticism by the regulatory authorities. The dilemma may therefore be set in the following terms: taking into consideration the economic importance of the small and medium business (SME) as a creator of wealth in the economy, should the competent authorities limit the use of the RTO in the name of investor protection. In other words, should the commercial freedom to use the RTO in order to finance SME take a back seat to regulatory concerns. We conclude that although the serious concerns levelled by the regulators are very real, the RTO which is used primarily by SME should be maintained. It is further argued that regulatory authorities should promote as a matter of policy the RTO sponsored by the Capital Pool Company (CPC) program provided for by TSX Venture. We find that this program should be upgraded to allow for a more efficient RTO under the rules of the CPC. In this regard, the program would gain from the credibility and the undeniable expertise of the TSX Venture in the realm of financing young and emerging companies. Therefore, ideally, this program would be improved to the point where it would render the RTO pursued out of the program useless. If this were the case, we conclude that commercial freedom would be preserved, while concurrently maintaining protection for investors and upholding the integrity of capital markets. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de LLM en droit"

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Made available in DSpace on 2016-12-12T20:32:03Z (GMT). No. of bitstreams: 1 74576.pdf: 1524658 bytes, checksum: dced431445bd9af135b0f8fc256d6d96 (MD5) Previous issue date: 2005-12-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / With the globalization, the borders are being eased, the communication means open the market ever more to new ideas, and the society is, in general, led to generate and absorb the innovations, quicker than in the past and to a continuous improvement in the international trade relations, requiring from micro, small and medium sized enterprises a higher competitive qualification. The capability to generate, broadcast and utilize new knowledge is behaving as the propelling element in the technological development, and transfer such knowledge to such group of companies is not a linear process. In this context, the government, technological institutes and companies do not have individually or separately capabilities to generate, broadcast and employ such knowledge, and the PROGEX precisely provides an efficient and efficacious action within this triad, offering support for the insertion and/or permanence of these companies in the overseas market. This essay aims at determining the impacts over exports and in the results perceived by the MSMEs in function of the support from such Program. The investigation focused on the market, on the evolution of the trade balance in Santa Catarina and Brazil, processes that influence the issues of organizational culture, competitiveness and innovation in MSMEs. A qualitative, exploratory and descriptive research has been carried out, with the study of multiple cases of companies taking part in the PROGEX and that have had their projects finalized. The results obtained indicate that PROGEX is being effective, where through innovations in products and processes, it impacts the exports and competitiveness, significantly increasing the product's overseas sales volume, in companies that already export, inserting companies and products into the exports market, and replacing imports. Apart from that, it has strengthened the company at the domestic market, increasing their total revenues, qualifying the technical teams of the MSMEs, increasing the number of new job openings, reduction of footprint, and creating sensitivity, internalization and dissemination of the exporting culture, and the relevance of innovation for the actual needs to increase competitiveness for companies and entrepreneurs, allowing investing in their insertion into other more demanding or unknown countries. / Com a mundialização, as fronteiras entre os países estão sendo atenuadas, os meios de comunicação abrem cada vez mais o mercado a novas idéias e a sociedade, de um modo em geral, é levada a gerar e absorver as inovações mais rapidamente que no passado. Neste contexto, vem ocorrendo um contínuo aperfeiçoamento nas relações de comércio internacional, exigindo das micro, pequenas e médias empresas maior capacitação competitiva. A capacidade de geração, difusão e utilização de novos conhecimentos tem sido o elemento propulsor do desenvolvimento tecnológico, sendo que a transmissão do conhecimento para este porte de empresas não é um processo linear. Assim, governo, institutos tecnológicos e empresas não têm capacidade, sozinhos ou em separado, para gerar, difundir e utilizar esses conhecimentos. O Programa de Apoio Tecnológico à Exportação - PROGEX proporciona exatamente a atuação nesta tríade, oferecendo apoio para inserção e/ou permanência destas empresas no mercado exterior. Esta dissertação tem o objetivo de determinar os impactos sobre a exportação e nos resultados percebidos pelas MPMEs em função do apoio do referido Programa. A investigação teve como foco o mercado, a evolução da balança comercial em Santa Catarina e no Brasil, processos estes que influenciam na questão da cultura organizacional, da competitividade e da inovação das MPMEs. Foi realizada uma pesquisa qualitativa, exploratória e descritiva, com estudo de múltiplos casos de produtos participantes do PROGEX e que tiveram seus projetos finalizados. Os resultados obtidos indicam que este Programa tem sido efetivo, uma vez que vem promovendo inovações em produtos e processos, causando impactos na exportação e na competitividade, aumentando significativamente a exportação do produto, em empresas já exportadoras, inserindo empresas/produtos no mercado de exportação e substituindo importações. Além disso, fortalece a empresa no mercado nacional com aumento da receita total, capacita a equipe técnica das MPMEs, aumenta o número de novos postos de trabalho, reduz a área útil ocupada, sensibiliza, internaliza e dissemina a cultura exportadora e destaca a importância da inovação para a real necessidade do aumento da competitividade para as empresas e empresários, possibilitando investimentos na inserção em outros países mais exigentes ou desconhecidos

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

The concept of Corporate Social Responsibility (CSR) in Small to Medium Enterprises (SMEs) has been significantly drawing global attention for the past decade. The solving of social, political and economic problems now fully requires the involvement of both the public and private sectors, particularly in the context of developing countries. In Zimbabwe, CSR has mainly been the responsibility of large firms, NGOs and the government. Little has been done to encourage SMEs to take initiative and responsibility on CSR matters, although these SMEs constitute about ninety percent of all economic activities in Zimbabwe. For CSR to be implemented, there is need for access to information. Public libraries are one of the major focal points in the provision of information. These public libraries have vast potential to support CSR initiatives and are capable of partnering with various organisations from different sectors as well. However, when it comes to visibility on CSR, public libraries in Zimbabwe and in other developing countries are almost non-existent. The aim of this study was to investigate the role that public libraries play in promoting CSR to SMEs in Zimbabwe as a means of contributing in shaping policies which ensure that public libraries are more relevant in society through their support of, as well as their involvement in sustainable developmental issues. In order to attain this, the study adopted the interpretive paradigm and the qualitative approach. In addition, the case study design was used, allowing the researcher to obtain detailed information about the Harare City Library in relation to the promotion of CSR to SMEs. The target population for this study included librarians at public libraries in Zimbabwe and the owners or managers of formally registered SMEs in the country. The study revealed that a great number of SMEs have limited knowledge about CSR and do not engage in it. SMEs consider CSR to be mainly philanthropic in nature, as their knowledge does not extend to include other important aspects of the concept. In addition, public libraries are not the major source of CSR information provision to SMEs, although a fair number of SMEs believe that they should be at the forefront. The study recommends that public libraries should reach out to SMEs to promote CSR to them, in addition to marketing the library’s own information resources and services. Public libraries need also to establish strategic alliances with relevant stakeholders as a means of encouraging SMEs to engage in CSR initiatives. / Information Science / M. Inf. (Information Science)

The use of enterprise resource planning (ERP) systems by small enterprises is proliferating. Traditionally used by large enterprises, ERP systems are now considered important enterprise management aids, which may contribute to the sustainability and growth of small enterprises. Although varying acceptance factors may impact on the acceptance of ERP systems, there is no consolidated list of ERP system acceptance factors specific to small enterprises. In this study, the strategic, business, technical and human factors that influence the acceptance of ERP systems in small manufacturing enterprises in South Africa is presented. These influencing factors may guide future initiatives aiming to ensure the acceptance of ERP systems by small manufacturing enterprise. A combined quantitative and qualitative data analysis approach was used as an analytical lens to interpret responses gathered from small manufacturing enterprises. Recommendations are made for future research on ERP system acceptance and adoption within the broader spectrum of small enterprises. / Information Systems / M. Sc. (Information Systems)

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