The business environment is changing rapidly, becoming very competitive and challenging for all firms, and particularly for small and medium enterprises (SMEs). As innovation and new product development represent valuable sources for SMEs’ future sustainability and development, making these processes more effective is essential. Previous literature, with the focus on large firms, underlined the importance of efficiently managing the early period of new product development (NPD), as this can reduce the product’s time to market and increase its performance. For this reason, contributing to a developed understanding of the challenges of medium-sized firms in managing this phase, the fuzzy front-end (FFE) of NPD, is the aim of this study. The theoretical framework of this study combines prior theories that relate to the difficulties, shortcomings, challenges that SMEs meet during the whole NPD process, including FFE, and theories that resulted from research on FFE in large firms. The structure is based on four elements referring to managing the idea generation process, new product development team, evaluation of product concept feasibility, and the organization of FFE. A qualitative strategy and a research design with two case studies on high-tech, medium-sized manufacturing firms were used in reaching the purpose of this study. This methodology choice reflects the explorative purpose of this research. The empirical data are mainly primary data, collected during three interviews with development managers and a product developer, completed as well with secondary data like general company information, collected from companies’ websites. The analysis of empirical findings revealed some relevant conclusions, which can bring value to the research area, and also to the practice. Our findings show that lack of communication with customers during the whole FFE phase, collecting limited or inaccurate information to be processed during this phase, finding the right formalization degree of FFE activities, determining the complexity of the product concept, and assessing external technology and expertise, represent the main challenges faced by medium-sized firms in the FFE of NPD. The study’s practical relevance consists in the advices and solutions suggested to managers for overcoming the challenges of the FFE phase and improving their results in the development projects. The theoretical implications reflect the importance of organizational size variable in association with the challenges of FFE. The sample of only two cases and the quality of the empirical data collected from two high-tech Swedish manufacturing firms which have a large focus on innovation are the main limitations of this study, as these medium-sized firms have gained some experience to face the specific challenges of FFE of NPD and the data they provide may be influenced by this aspect.

Background: Development of technologies and worldwide reductions of trade barriers during the last decades increased competition and the need to offer high-quality prod-ucts and services for a reasonable price. Particularly, the service sector increased in size and variety of outputs. The development of the information technology segment has de-termined the market environment. To be able to compete in this global market offshore outsourcing of IT functions can be a valuable tool if handled in the right way. Small and medium sized enterprises can profit from service offshore outsourcing although studies show that this type of organizations fail in their outsourcing initiatives in an above aver-age rate as a result of deficits in risk management, precisely in risk identification. Aim: The aim of this Master Thesis is to analyse the specific characteristics of small and medium sized enterprises in order to find out how they impact the different stages of the service offshore outsourcing process. Theory and empirical data helps to spot strengths and weaknesses of these organizations in order to find a solution to a better risk identification process which then might lead to increased success in offshore out-sourcing of services. Definitions: Service offshore outsourcing refers to the purchase of a service (which may have been produced in-house before) by a firm from a supplier located in a differ-ent country while the supplier and buyer keep their respective initial locations. Risk is the potential that a chosen action or activity leads to an undesirable outcome. Risk iden-tification, the first part of risk management (followed by risk assessment and prioritiza-tion), is defined as an analysis of potential risk factors to the success of an endeavour. Completion and results: Specific characteristics of small and medium sized enterprises play a significant role in the risk identification process of service offshore outsourcing. By being aware of these risks and acting according to minimize them, harm can be pre-vented. Especially, a well-designed service offshore outsourcing contract, regular com-munication and personal relationships could be an advantage to overcome the draw-backs of small size, high dependency, need for flexibility and lack of resources.

With the increasing understaning of the need for sustainable development, many are finding that existing systems of governance are not sufficiently complex to solve the environmental crisis (see Glasbergen, 2011; Brown et al., 2009). As a result, the recent years has seen the rise of public-private participation, strengthened by the endorsement of the concept by the World Summit for Sustainable Development in Johannesburg in 2002 (Andonova, 2010). In Europe, the concept of collaboration between state and private sector has been further endorsed by EUCETSA and former SWENTEC. Using a literature review to establish a theoretical basis, the study then embarks on a qualitative case-study of regional environmental technology networks. This study investigates the motivations causing the companies and networks to go into partnership with one another, and whether these motivations conflict. It also aims to find the perceived benefits of cooperation and the perceived end goals. The study finds that motivations for entering into partnership often seem to be business opportunity-oriented, although elements of risk, values, legal compliance and using existing capabilities also play a large role.

The purpose of this thesis is to describe the behaviors that multinational corporations(MNCs) and small and medium-sized enterprises (SMEs) are taking for carrying outcorporate social responsibility (CSR) under the context of sustainable development.Besides, the factors which drive and influence the performance are further exploredand discussed.The thesis is to be analyzed by means of a literature review, qualitative case study,semi-structured interviews, within case study and cross case study.By adopting these methods, the thesis shows that both MNCs and SMEs are aware ofand actively shouldering CSR in spite of different contents and approaches. MNCs areable to integrate economic, environment and social values into CSR strategy whileSMEs focus more on economic values. Competitive pressures, social expectations andinternal governance system are the main drivers of MNCs. By contrast, owners’ desiregives rise to the performance of carrying out CSR strategy by SMEs.It is suggested that a new domain of CSR namely, political social responsibility isfound through the study. It demonstrates that MNCs with the state-owned nature haveparticular missions and responsibilities to serve the country and society, which is notcommon but exists in the world.

The large accounting scandals in the early 21st century had large impact on the future discussion regarding the importance of auditor independence. This led to stricter auditor independence rules in Sweden as well as internationally. Small and medium-sized enterprises frequently hire their auditor for consulting services. A long and close audit-client relationship is common for small and medium sized enterprises. This is considered to be a threat towards the auditor independence. The purpose of this thesis is to examine whether Swedish small and medium sized enterprises, who are required to be audited, are aware of the auditor independence regulations. The thesis further aims analyze if the regulation of audit independence is as necessary for small companies as for large companies with additional number of shareholders. A qualitative study has been performed where data has been collected through 102 telephone interviews with small and medium-sized companies. A questionnaire consisting of both multiple choice and open questions has been used for the interviews. The collected data were compiled in SPSS which generated graphs and tables that then were analyzed. Small and medium-sized companies believe it is important that the auditor is independent towards their company. On the other hand, management in Swedish small and medium-sized enterprises has no direct knowledge of what the auditor independence regulation implies. / De stora redovisningsskandalerna i början av 2000-talet fick stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta ledde till strängare regler för revisorerna i Sverige såväl som internationellt. Revisorn fungerar i många små och medelstora företag som en ekonomisk rådgivare. Små företag har ofta en lång och nära relation med sin revisor. Detta anses vara ett hot mot revisorns oberoende. Syftet med denna uppsats är att undersöka om revisionspliktiga små och medelstora företag är medvetna om reglerna gällande revisorns oberoende. Uppsatsen avser vidare att analysera om reglerna för revisorns oberoende är lika nödvändiga för små företag som för stora företag med en stor andel aktieägare. En kvalitativ undersökning har utförts där data från 102 telefonintervjuer med små och medelstora företag har samlats in. Ett frågeformulär med både flersvarsfrågor och öppna frågor har legat som grund för undersökningen. Den insamlade datan sammanställdes i SPSS vilket genererade grafer och tabeller som sedan analyserades. Små och medelstora företag anser att det är viktigt att revisorn är oberoende gentemot deras företag. Å andra sidan har ledningen i svenska små och medelstora företag ingen direkt kunskap om vad revisorns oberoende reglering innebär.

This dissertation examines the role of social media in the communication process of small and medium-sized enterprises (SMEs). Based on communication and social media theories, this study examines how small and medium-sized enterprises incorporate social media in their marketing and communication strategy. As a result, this study concludes that social media has an important role in the communication process of SMEs. The study shows, that to increase a two-way communication via social media, SMEs must focus more on enabling interactions, to collect responses and feedback. A professional appearance on the platforms has been considered as crucial. The results additionally show that SMEs recognize space and need for improvement of their social media skills. The integration of social media into the overall concept differs among the cases. A major obstacle can be found regarding the detection of target groups on social media. Moreover, a lack of strategic orientation can be found in terms of social media goals and budgets, as well as performance measurement.

In recent years, with the economic development in China and the direct flights between Taiwan and China; there are more and more Taiwanese enterprises invest in China industrial market. This business environment change results in the increasing Taiwanese employees travelling between China and Taiwan frequently, or even been dispatched to China for long-term. In the future, the opportunities of work exchange between Taiwan and China will increase rapidly. Taiwan and China has no language barrier, however, the thinking logic, attitude towards work, and corporate management style between two places are fairly divergent. All these differences impact both Taiwanese and Chinese enterprises development. Today, China¡¦s workers strive for their work and almost catch up with Taiwan. Do Taiwan¡¦s workers notice it? The author has been dispatched to China for more than five years, and returned to Taiwan for three years. We can see the way of business management and the working environment between Taiwan and China through the experience of author. This narrative will give an overview and suggestions to those Taiwanese who is willing to work in China, and to those Taiwanese who plan to return to Taiwan market. For the workers who are seeking for opportunities of work exchange, the author suggests they should have abilities such as authorization management, regulate the rhythm of the work, resource integration, and excellent communication skill with local workers. On the other hand, for the workers who return to Taiwan job market, face to the primary depression, adjust mindset, and balance work and family lives are the keys to a successful transfer.

This is a case study of Taiwan¡¦s bicycle industry. With the view of international standards we tried to explore the integration of the new product development process in Taiwan¡¦s bicycle industry. We have found that Taiwan¡¦s assemblers and components suppliers are parallel connected to interact with foreign buyers simultaneously. And all the R&D services to which every member offered are finally integrated under the instructions of the foreign buyers. We describe such a cooperation mode as ¡¥Parallel Connecting New Product Development Process¡¦. We argue that this new kind of cooperation mode is better than the traditional sequential staging model that is represented as ¡¥vertical connecting¡¦ cooperation mode in innovation flexibility and speed because of the communication efficiency and convenience to the OEM buyers. In this thesis we will describe the new product development interactions among the foreign buyers, components suppliers and the assemblers. And we will also discuss the competitive advantages and the causes of such a new cooperation mode. With this kind of cooperation mode we also discuss the R&D management implications for the small and medium sized enterprises in Taiwan. We argue that this new kind of cooperation mode can bring a new management implication to the small and medium sized enterprises in Taiwan, which is different from the main argument in the literature of strategic flexibility.

<p>Enterprise resource planning (ERP) is established among a majority of small and medium sized companies in Kista Science City and seems to have a positive effect on organizational effectiveness. Kista Science City is Sweden’s largest corporate centre, with more companies and employees in a limited area than anywhere else in Europe. This study looks at the level of adoption of ERP functions, perceived organizational effectiveness and critical success factors. The most common use of ERP is for financial control and reporting, followed by order entry and purchasing. A significant relationship between the level of adoption and organizational effectiveness was found.</p><p>Although Enterprise Resource Planning has become an established phenomenon the investments in ERP software are far from fully utilized. Most companies have started to use ERP to integrate functional areas but few companies have moved to extended ERP (ERPII). The adoption of functionality for customer relationship management seems to have started, but the use of e-commerce, business intelligence and supply chain management is very low. Different reasons for the low level of adoption are discussed and it is suggested that the interrelationship between SMEs and ERP-consultants be investigated further. ERP-consultants are important change agents and knowledge transfers for ERP and one way to interpret the data is that ERP-consultants are caught in a negative spiral where they focus on installations and technical maintenance of core ERP, which prevents them from developing new, extended ERP competence.</p><p>An analysis of critical success factors showed that although technical competence was important socially oriented factors such as project teamwork and composition as well as communication had a greater effect on organizational effectiveness. Surprisingly enough, project management did not have any effect on organizational effectiveness. Common implementation methods for ERP focus on project management. It is suggested to further analyse if these methods could be improved by an increased adaptability to differences in company settings and requirements as well as through a better use of critical success factors. Organizational effectiveness can be measured in many ways and it was found that the success factors varied in terms of how they correlated with different measures.</p><p>In the next step, the doctorial thesis, it is suggested that a prototype environment is developed to stimulate an increased use of extended ERP among small and medium sized companies. Several actors, such as SMEs, consultants, vendors and students would be involved. The prototype environment could facilitate enhancements of implementation methods and reduction of implementation costs through the development of reusable objects such as add-on solutions, process maps and system configurations. It could also help small and medium sized companies to investigate the business benefits of ERP by increasing involvement and familiarity while on the same time decrease costs and risks.</p> / QC 20100713

With growing levels of organic food consumption in the retail sector and government municipality goals to increase consumption of organic foods at public schools and institutions, private, independant food service businesses in Sweden risk slipping under the radar when it comes to understanding how they are responding to the global problem of industrialised, fossil fuel intensive and highly unsustainable agriculture. In Sweden, KRAV, an incorporaed association that develops standards for organic agriculture, governs certification for a range of industry actors, including restaurants. From the perspective of corporate social responsibilty (CSR) in small to medium-sized enterprises (SMEs), independant, owner-managed food-service businesses become the subjects of a study into motives for engaging in CSR through environmental certification. Guided by an explorative case study research approach, qualitative data in the form of semi-structured interviews were conducted with management representatives of a number of food service businesses in Uppsala and Stockholm, Sweden. Supported by a thorough literature review, the motives of these persons were identified and explored with the help of a conceptual framewrk based on profitability, legitimacy and sustainability motives. Additionally, the political view of CSR, using the concept of global corporate citizenship, was considered with regard to these commincated motives. Lastly the findings were reflected upon with respect to previous research specifically related to CSR in SMEs. As it turns out, it was found that the motivating factors for certifying with the KRAV restaurant certification were difficult to demarcate from broader ethical guiding principles related to supporting the organic movement. However, it was clear that legitimacy, specifically moral legitimacy, as well as profitabilty are critical elements to consider in understanding what motives restarant owner-managers to obtain KRAV restaurant certification. Finally, it was also concluded that in reacting to globalisation, the behaviour of the restaurants can be considered as global corporate citizenship inasmuch as they are providing a channelling role with regard to citizens’ political rights to actively participate in the global space and collective will formation.