Submitted by Nadir Basilio (nadirsb@uninove.br) on 2015-07-16T15:09:14Z No. of bitstreams: 1 Ana Carolina Costa Cruz.pdf: 984112 bytes, checksum: c9254736af80743005b2f8510a87c4e0 (MD5) / Made available in DSpace on 2015-07-16T15:09:14Z (GMT). No. of bitstreams: 1 Ana Carolina Costa Cruz.pdf: 984112 bytes, checksum: c9254736af80743005b2f8510a87c4e0 (MD5) Previous issue date: 2015-02-20 / We can observe that there are several strategies that guide the competitive, one of them is diversification. This paper presents a study of diversification in the strategic management of surfing teaching of micro enterprises (MEES) of Rio de Janeiro. In the case of MEES, there are characteristics that make it very important to diversify their survival and development. Therefore, we chose to study the subject in this type of company. The research analyzed the diversification process used by MEES of Barra da Tijuca and of Recreio dos Bandeirantes, in the city of Rio de Janeiro, in order to demonstrate the impacts resulting from the choice of such a strategy. Considering the diversification of products (goods and services), we discuss the strengths and limitations of the strategies that promoted diversification in the companies studied. The research was a multi-case study, exploratory and qualitative. In data processing, mainly collected through semi structured interviews, they were analyzed with the support of the analysis of Atlas-ti qualitative data software. Develop intra and intercasos analysis, thus explaining the diversification process in seven firms. Comparing the cases studied, we identified best practices in strategic diversification of business management. All MEES diversified horizontally, ie expanded their services to additional markets - for example, surf trips (trips to surfing) and stand up paddle lessons. We found that vertical diversification of some occurred with the manufacture or repair of surfboards. There were also independent diversification (diversification with little or no relation to the services already existed before): petitions, bike rentals, pilates and yoga classes, massage and hosting customers. In most cases investigated, the diversified leaders to meet a customer demand. Another opportunity arose to diversify the experiences, learning and internal knowledge available in the company, which shows that the allied training to previous experience is related to the diversification in their business option. It is noticed that there is a sporadic concern for strategic management in MEES and long periods of attention exclusively focused on operational and administrative problems. On the other hand, the MEES owner-managers demonstrate awareness of the need to innovate and generate a differentiation by creating new services. Although not always performed as intended, a common goal to managers of MEES is to achieve a given amount of sales level (or servicing), but with high quality, paying attention to the shortage of human resources who have education and training to work this type of company. Finally, diversification in MEES brought higher revenues for companies, promoted the loyalty of customers who engage in one or more of the company's services, and has become a differentiating from competitors, reducing competition by price. As a result of a diversification strategy, the MEES are surviving in the long term and stabilized the financial company. / Podemos observar a existência de diversas estratégias que norteiam o desenvolvimento de um negócio. Uma delas é a diversificação. Esta dissertação apresenta um estudo da diversificação na gestão estratégica de microempresas de ensino do surfe (MEES) do Rio de Janeiro. No caso das MEES, há particularidades que tornam muito importante a diversificação para a sobrevivência e desenvolvimento delas. Por isso, escolhemos estudar o tema nesse tipo de empresa. A pesquisa analisou o processo de diversificação utilizado pelas MEES da Barra da Tijuca e do Recreio dos Bandeirantes, na cidade do Rio de Janeiro, de modo a demonstrar os impactos resultantes da opção de tal estratégia. Considerando a diversificação de produtos (bens e serviços), discutimos as forças e as limitações das estratégias que promoveram a diversificação nas empresas estudadas. A pesquisa realizada foi um estudo multicasos, exploratório e qualitativo. No tratamento dos dados, coletados principalmente por entrevistas semi-estruturadas, estes foram analisados com o apoio do software de análise de dados qualitativos Atlas-ti. Desenvolvemos análises intra e intercasos, explicando assim o processo de diversificação em sete microempresas. Na comparação dos casos estudados, identificamos melhores práticas de diversificação na gestão estratégica. Todas as MEES diversificaram horizontalmente, ou seja, ampliaram seus serviços para mercados complementares - por exemplo: surf trips (viagens para a prática de surf) e aulas de stand up paddle. Identificamos que a diversificação vertical de algumas ocorreu com a fabricação ou conserto de pranchas de surfe. Também houve diversificação independente (a diversificação com pouca ou nenhuma relação com os serviços já existentes anteriormente): como petições, aluguel de bicicletas, aulas de pilates e ioga, massagem e hospedagem dos clientes. Na maior parte dos casos investigados, os dirigentes diversificaram para atender a uma demanda de clientes. Outra oportunidade para diversificar surgiu das experiências, aprendizagens e conhecimentos internos disponíveis na empresa, o que mostra que a formação dos dirigentes aliada às experiências anteriores está relacionada com a opção pela diversificação em seus negócios. Percebe-se que existe uma preocupação esporádica com a gestão estratégica nas MEES e longos períodos de atenção exclusivamente voltada aos problemas operacionais e administrativos. Por outro lado, os proprietários-dirigentes de MEES demonstram consciência da necessidade de inovar e de gerar uma diferenciação pela criação de novos serviços. Embora nem sempre seja realizado como pretendido, um objetivo comum aos dirigentes das MEES é atingir um dado patamar de vendas (ou realização de serviços), mas com muita qualidade, atentando para a escassez de recursos humanos que tenha formação e capacitação para trabalhar nesse tipo de empresa. Ao tecer a comparação dos dados, percebemos certos padrões de atuação: no final da década de 1990 as primeiras MEES começaram a se constituir como negócios, apresentando-se como novos e promissores investimentos. O setor sofreu uma grande expansão, principalmente de 2004 a 2008, quando foi fundada a Associação das Escolas Cariocas de Surfe (2007). A partir de 2009 todas as MEES, grandes ou pequenas, ofereciam mais de um serviço, além do ensino do surfe; em 2012 o stand up apareceu e ampliou ainda mais o setor. E desde 2013, as empresas estão buscando a diversificação vertical para agregarem valores aos seus negócios, tais como consertos ou fabricação de pranchas. Enfim, a diversificação nas MEES trouxe maior faturamento para as empresas, promoveu a fidelização de clientes que se envolvem em um ou mais serviços da empresa, além de ter se tornado um diferenciador dos concorrentes, diminuindo assim a concorrência por preço. Como resultado de uma estratégia de diversificação, as MEES estão sobrevivendo no longo prazo e estabilizaram o financeiro da empresa.

<p>The study is based on the need for economic development and higher employment in South Africa. Political measures encourage organisations, like the Christian, non-governmental organisation, Project Gateway to educate disadvantaged groups in entrepreneurship. Through interviews, I have studied a group of 23 entrepreneurs, who participated in the program four years ago. I was able to find 15 people, of who two fulfilled Project Gateways goal of the program. I do find this to be low and recommend that the organisation work on networking, changes in the mentorship program, education in Zulu and encouraging lending awareness among the students.</p> / <p>Denna studie grundar sig i behovet av arbeten och ekonomisk utveckling i Syd Afrika. Politiska åtgärder uppmuntrar organisationer som den kristna frivillige organisationen Project Gateway att utbilda utsatta grupper i entreprenörskap. Genom intervjuer har jag undersökt en grupp på 23 entreprenörer, fyra år efter det att de deltog i programmet. Av dessa hittade jag 15 personer varav 2 uppfyllde Projects Gateways mål med utbildningen. Detta anser jag vara lågt och rekommenderar organisationen att prioritera nätverks byggande, förändringar i mentorskaps programmet, utbildning i Zulu och kunskap i hur man lånar pengar för att starta företag.</p>

The study is based on the need for economic development and higher employment in South Africa. Political measures encourage organisations, like the Christian, non-governmental organisation, Project Gateway to educate disadvantaged groups in entrepreneurship. Through interviews, I have studied a group of 23 entrepreneurs, who participated in the program four years ago. I was able to find 15 people, of who two fulfilled Project Gateways goal of the program. I do find this to be low and recommend that the organisation work on networking, changes in the mentorship program, education in Zulu and encouraging lending awareness among the students. / Denna studie grundar sig i behovet av arbeten och ekonomisk utveckling i Syd Afrika. Politiska åtgärder uppmuntrar organisationer som den kristna frivillige organisationen Project Gateway att utbilda utsatta grupper i entreprenörskap. Genom intervjuer har jag undersökt en grupp på 23 entreprenörer, fyra år efter det att de deltog i programmet. Av dessa hittade jag 15 personer varav 2 uppfyllde Projects Gateways mål med utbildningen. Detta anser jag vara lågt och rekommenderar organisationen att prioritera nätverks byggande, förändringar i mentorskaps programmet, utbildning i Zulu och kunskap i hur man lånar pengar för att starta företag.

I Sverige är 93% av alla existerande företag i mikrostorlek. Trots det finns det väldigt lite forskning på hur de ska gå tillväga för att implementera en cirkulär affärsmodell. Syftet med studien är att undersöka vilka förutsättningarna ett modeföretag i mikrostorlek kan ha för att implementera cirkulära affärsmodeller.   Dagens ekonomiska system bygger på linjära affärsmodeller. Det betyder att människor köper, använder och sedan slänger produkter som fortfarande har ett potentiellt ekonomiskt värde. Cirkulära affärsmodeller utgör ett alternativ till dagens ekonomiska system. Det bygger på att produkter efter brukningsperiod återanvänds eller återvinns för att bibehålla det ekonomiska värdet och sparar på resurser som är skadliga för miljö och människor.   I teorin presenteras tidigare forskning som gjorts kring cirkulär ekonomi, innovativa affärsmodeller och ramverk samt mikroföretagets roll i en cirkulär ekonomi. Ostrukturerade intervjuer med verksamma inom återvinning, återanvändning och ekodesign samt semistrukturerade intervjuer med produktionschef och produktutvecklare på fallföretaget har utförts. Detta har givit en bred och djup kunskap kring vilka förutsättningar som finns och vilka tillvägagångssätt mikroföretag kan tillämpa för att fortsätta resan mot en mer cirkulär affärsmodell. Resultatet av studien visar att fallföretaget idag på många sätt agerar cirkulärt, men att kompletterande aktiviteter och tekniker gällande återtagningssystem och externa införningfaktorer saknas. / In Sweden 93% of the existing companies are microbusinesses. Despite this, there is a lack of research on how they can implement circular business models. The purpose of this study is to investigate what prerequisites a micro business within the fashion industry can have to implement a circular business model.   Today’s economic system is supported by linear business models. This means that people buy, use and dispose of goods that may have a potential continuous economic value. Circular business models offer an alternative to the current economic system. They are based on reuse and recycling to upkeep economic value and cut down on byproducts that are harmful to the environment and people.   Earlier research regarding circular economy, innovative business models and framework are presented in this study. Unstructured interviews with people working actively within fields such as reuse, recycle and eco-design have been held, as well as semi-structured interviews with the production manager and product developer at the case business of this study. The interviews have provided a wide knowledge around what prerequisites and course of action a micro business within the fashion industry can apply, to continue working against a more circular business model. The result of the study show that the micro business can operate in a circular manner, but require complementing activities and technologies regarding take back systems and external adoption factors.

Denna uppsats undersöker hur riskmedvetenhet och krisberedskap ser ut hos småföretagare i besöksnäringen, vilka förutsättningar som finns för dem och vilka behov de har. Med rätt förutsättningar blir de mer motståndskraftiga och får en bättre möjlighet att förebygga risker och hantera uppkomna krissituationer. Det finns en utsatthet i deras småskalighet vilket kan innebära behov av stöttning från sina branschorganisationer, både i hanteringen av själva krisen som i arbetet med riskmedvetenheten. Forskningen spelar en viktig roll och den är omfattande inom krishanteringens alla områden men brister i kombinationen småföretagare, besöksnäring och krishantering. Den saknar en gemensam terminologi vilket skulle underlätta och förbättra den gemensamma forskningen i framtiden, både nationellt som globalt. Dessutom behöver dagens utbildningsunderlag, krisledningsmodeller och planer nyanseras och anpassas till en mer småskalig verksamhet. Uppsatsen utgår från en pusselbitsansats och har antagit en kritisk realistisk position. Med stöd av forskningen och genom undersökningar av myndigheter, branschorganisationer och småföretagare undersöks vilka mekanismer som påverkar och vilka pusselbitar som saknas. Uppsatsens analys och slutsats bidrar med sex pusselbitar till framtida forskning och utveckling; kommunikation, nätverk, medlemsorganisationer, utbildning samverkan och forskning. / This essay examines what risk awareness and crisis preparedness look like among small business entrepreneurs in the hospitality industry, what conditions exist for them and what needs they have. With the right conditions, they become more resilient and have a better opportunity to prevent risks and handle emerging crisis situations. There is a vulnerability in their small scale, which may mean a need for support from their member organisations, both in handling the crisis itself and in the work with risk awareness. The research on this topic plays an important role and it is extensive in all areas of crisis management, but it is lacking in the combination of small business entrepreneurs, the hospitality industry and crisis management. It lacks a common terminology, which would facilitate and improve joint research in the future, both nationally and globally. In addition, today's training material, crisis management models and plans need to be nuanced and adapted to a more smallscale operation. The essay starts from a puzzle piece approach and has adopted a critical realist position. It is investigating which mechanisms have an impact and witch pieces of the puzle are missing, with the support of research and through surveys of authorities, industry organisation and small businesses. The essay's analysis and conclusion contribute six pieces of the puzzle to future research and development; communication, networks, member organisations, education, collaboration and research.

Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)