This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don’t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple. For micro- and small businesses in the tourism industry social media increase the opportunity to reach (potential) customers in a relatively cost-free way. In the study, three companies working in the tourism sector were chosen, two micro-enterprises and one small business. Representatives from the three companies were interviewed about how the company worked with social media. I conducted a literary review to see what marketing opportunities social media provide for small businesses. I also conducted a content analysis where I analyzed each company's social media. The results of the study showed that Facebook was used by all companies and it was also the medium that was used most frequently by the companies. Facebook has a large number of members and on Facebook companies can integrate several different media such as images, video, text-based messages, information, applications, etc. in a way that the other social media cannot offer. The study also showed that YouTube was considered by many to be an important medium for tourism and experience businesses. However video marketing is used very little by companies. This was verified by my interviews and my content analysis; the companies in the study used YouTube and video marketing in a very small extent. / Denna uppsats avser visa hur mikroföretag och småföretag inom turism- och upplevelseindustrin använder sig av sociala medier som marknadsföringsverktyg. Studien visar även vilka möjligheter det finns inom sociala medier att marknadsföra sig mot kunden. Småföretag har oftast inte samma förutsättningar eller samma marknadsföringsresurser som de stora företagen har. För småföretag som saknar marknadsföringsresurser är sociala medier ett bra komplement då tekniken kring sociala medier är relativt enkel. För mikroföretag och småföretag inom turismnäringen ökar sociala medier möjligheten att nå ut till (potentiella) kunder på ett relativt kostnadsfritt sätt. I studien valdes tre företag ut som arbetade inom turismsektorn, två mikroföretag och ett småföretag. Representanter från de tre företagen intervjuades om företagets arbete med sociala medier. Jag utförde en litteraturgenomgång för att se vilka marknadsföringsmöjligheter sociala medier ger för småföretag. Jag genomförde även en innehållsanalys där jag analyserade företagens respektive sociala medier. Resultatet av studien visade att Facebook användes av alla företagen och det var även det medium som användes mest frekvent av företagen. Facebook har ett stort antal medlemmar och på Facebook kan företagen integrera flera olika medier så som bilder, videos, textbaserade inlägg, information, applikationer etcetera som andra sociala medier saknar. Studien visade även att YouTube ansågs av flera vara ett viktigt medium för turismföretag och upplevelseföretag men att videomarknadsföring användes väldigt lite av företag. Detta verifierades av mina intervjuer och den egna innehållsanalysen då de aktuella företagen använde sig av YouTube och videomarknadsföring i väldigt liten utsträckning.

Cette thèse s'efforce de comprendre l'impact de multiples orientations stratégiques sur la performance de l'entreprise micro-familiale dans un contexte d’économie en développement, en trois phases distinctes. Tout d'abord, nous avons posé la question de savoir si les micro-entrepreneurs familiaux améliorent leur performance en développant simultanément des activités axées sur l'entrepreneuriat et sur le marché. Nous avons également étudié si ces orientations stratégiques complémentaires sur la performance sont favorisées par le capital social, sous forme de liens commerciaux et sociaux. En outre, nous avons soulevé une question sur l’effet de l’intervention de la famille sur la performance dans le contexte de multiples orientations stratégiques. L'étude initiale a fourni un thème de recherche fécond sur l'entreprise familiale dans un environnement institutionnel. Nous avons montré que les micro-entreprises familiales optimisent leurs performances commerciales en investissant dans des niveaux plus élevés d'orientation entrepreneuriale et commerciale. En outre, le processus de socialisation avec l’environnement commercial augmente la performance grâce aux effets combinés des orientations entrepreneuriale et de marché dans un contexte d’économies émergentes. Contrairement à ce que l’on pourrait penser, l'étude a révélé que la performance des entreprises augmente lorsque les deux orientations sont élevées, mais seulement lorsque l'engagement familial est faible. Ce résultat a permis d'améliorer la connaissance que l’on a de l'influence de la famille sur l'élaboration de comportements stratégiques pour atteindre une meilleure performance. L'étude subséquente, examine et révèle le côté sombre et lumineux de la famille en relation avec des stratégies d'orientation entrepreneuriale et de marché et son impact sur la performance. L'étude quantitative finale contredit la recherche antérieure révélant l'importance des capacités familiales dans le soutien des comportements à risque pour accroître la richesse familiale dans un contexte émergent. / This dissertation endeavors to understand the impact of multiple strategic orientations on the performance of the micro family business in developing economy settings in three distinct phases. First, we raised a question whether family micro-entrepreneurs gain performance benefits by developing simultaneously high levels of entrepreneurial-oriented and market-oriented activities. We also investigated whether these complementary strategic orientations on performance are rewarded by cultivating high levels of firm social capital in the form of business and social network ties. In addition, we raised a question how family fits together in the context of multiple strategic orientations to achieve superior performance. The initial study, therefore, yielded a rich research theme related to family business in the context of institutionally constrained environment. We have shown that micro family businesses do maximize their business performance by investing on higher levels of entrepreneurial and market orientation. Furthermore, firm socialization process with their external business entities increase the performance benefits by combined effects of entrepreneurial and market orientations in an emerging market setting. Contrary to conventional wisdom, the study revealed that business profitability increases when both orientations are high but only when family involvement is low. This result yielded important insights into the role of family influence in shaping firm strategic behaviors to achieve better performance. The subsequent study, therefore, reviews and revealed the dark and bright side of the family in combination with entrepreneurial and market orientation behaviors and its consequent impact on performance. The final quantitative study contradicts previous research finding revealing the importance of family-based capabilities in supporting risk-taking behaviors to increase family wealth in an emerging market setting.

Denna studie undersöker hur mikroföretag inom second hand använder sociala nätverket Facebook för att interagera med kunder och öka sin kundkrets. Den undersöker även vilka funktioner som e-handeln skulle kunna erbjuda second hand-butiker. Varför studien är viktig är för att om second hand-butiker driver en e-handel kan de ge fler personer möjligheten att handla second hand, och på så sätt få fler människor att spara på jordens resurser genom att handla med hjärtat istället för nyproducerat. Studien genomfördes med hjälp av ett flertal intervjuer med second hand-butiker, en kundenkät och observationer på ett socialt nätverk och dess funktioner. Resultatet visade att det är bilder som används mest för att interagera med kunder på Facebook, det låter kunder se det aktuella sortimentet samt att nya kunder kan se vad butiken erbjuder innan sitt besök. E-handeln kan erbjuda second hand-butiker en större omsättning och kunder runt om i landet till och med utomlands. Resultatet sammanställdes sedan och det gjordes en tematisk analys. Studiens slutsats är att en e-handelsverksamhet för mikroföretag som säljer begagnade saker är möjlig om det är enkelt att starta och driva. Utifrån studiens resultat skulle en e-handelsverksamhet på ett socialt nätverk i framtiden för mikroföretag vara tidssparande. Vårt designförslag för mikroföretag med en begränsad ekonomi och tidsbrist är att de ska kunna driva marknadsföring, kommunikation och e-handel på ett och samma ställe. / This paper presents a study about how second hand micro enterprises are using Facebook to interact with their customers and to increase their clientele. The study also examines what benefits e-commerce may offer second hand companies. Why this study is significant is if second hand companies would operate an e-commerce it could make more people interested in second hand, and by that make more people shop second hand and help save the earth’s resources. The study was accomplished with several interviews with some second hand shops, one customer survey and observations on a social network and its functions. The result shows that images is the thing the companies uses most to interact with their customers on Facebook, the images lets the customers see the current range the store has and it also allow new customers to get the information they need before a visit to the real store. E-commerce can offer second hand shops bigger sales, when reached out for customers around the country and even abroad. The result was later complied and was put in an tematic analysis. The study’s conclusion is that an e-commerce on a social network can be time saving for micro enterprises. Our design proposal is for micro enterprises with lack of time and limited economy to manage marketing, communication and e-commerce all in one place.

Project objectives are no longer being determined in terms of time, cost and quality only. Other factors such as employment creation, transfer of skills, use of small medium and micro enterprises (SMMEs) and community empowerment now play a role in determining project objectives and success. Is project management, applied with the traditional building procurement system the best method to achieve these unique project objectives ? Some have argued that construction management, as a building procurement system, could be the most suitable method to use in the South African situation considering the unique project objectives described above. This research proposed to determine whether the use of construction management, as a building procurement system, can improve the attainment of client objectives in the South African construction industry. Based on the problem statement, the following hypothesis was formulated: "The use of construction management as a building procurement system on construction projects with a strong focus on the empowerment of previously disadvantaged individuals (PDIs) and affirmable business enterprises (ABEs) leads to an improved attainment of project / client objectives." It was further broken down as follows: * The choice of building procurement system does influence project success or failure. * Construction management can improve the attainment of client objectives on certain projects. * Construction management in South Africa has not been widely used and understood hence may have failed in its use thus far. * Construction management can be applied successfully on certain projects by following international best practices. The problem was resolved firstly through a literature survey, followed by an empirical survey. Respondents targeted for the empirical survey were clients or developers and project managers based in the following provinces: Gauteng, KwaZulu Natal and the Western Cape. Literature reviewed indicates that this procurement system leads to cost savings and shorter project duration, thereby resulting in improved client satisfaction levels. Furthermore, it can also be of benefit as it allows affirmative construction to take place. This may be of particular interest to public sector clients. Construction management has been widely used in the United States of America and the United Kingdom. In certain instances, it achieved good results, whereas in other instances the results were disastrous. Authors such as Kweku et al (1987) argue that this is due to poor implementation. In the light of this, it is important to note that this method has its shortcomings and can be poorly implemented resulting in unsuccessful projects. Ensuring that "recipes of success" identified herein are applied, can go a long way to ensuring that the system is properly applied and that favourable results are achieved. In theory, therefore, construction management can lead to more satisfied clients as it can achieve better results in terms of their objectives, when properly implemented. Based on literature reviewed and the empirical survey findings, it is concluded that the hypothesis is proven. Based on the literature review, empirical survey and conclusions reached, It is recommended that: q Private sector and public sector clients (such as the National Department of Public Works), consider the use of construction management as a building procurement system on some of their future projects, especially projects with a strong empowerment component. q Clients select suitably qualified and experienced individuals (such as construction project managers) and/or organisations (such as established building contractors) to perform construction management services on their projects. q Existing best construction management practices are applied on construction management projects. q Further research be undertaken on, inter alia, the role of the construction manager and the project manager on construction management projects, the development of emerging contractors on construction management projects and the development of guidelines for the implementation of construction management projects in South Africa. / Thesis (MSc (Project management))--University of Pretoria, 2004. / Construction Economics / unrestricted

The low-lying Baixa area of Maputo, is the historic and current city centre of Maputo. The district is an important transport hub, and business centre of Mozambique. The Mercado Central de Maputo (Maputo Central Market), is the only infrastructure provided in support of the micro-enterprisers and traders of the city. The Central Market has reached capacity, and informal street markets have developed to the north. These have become fractured and disconnected from facilities that allow for clean, comfortable, hygienic trade, and a healthier business environment. The architectural proposal offers a solution to the current inadequate trader infrastructure, while also recognizing the area’s heritage and economic significance. The fluxing character of the market is also important in the design. Promotion of micro-enterprise and consequent economic growth will be achieved through an upgrade and expansion of market related facilities. This will allow a greater number of marginalised vendors formal recognition and legitimacy. The intervention will act as a catalyst project in the urban regeneration, through the consolidation of the fractured market areas. Increasing the market’s drawing power on potential customers will promote the Central Market as a destination within its own right. / Dissertation (MArch(Prof))--University of Pretoria, 2011. / Architecture / unrestricted

Syfte: Syftet med vår forskning är att söka förståelse för hur fristående mikroföretag överlever påen konkurrensutsatt och snabbt växande bostadsmarknad. Metod: Denna studie bygger på en kvantitativ metod i form av enkäter. Totalt samlades 95 enkäterin, vars svar analyserades med hjälp av SPSS i form av faktor- och klusteranalys. Resultat & slutsats: Undersökningens resultat visar att den främsta drivkraften hosmikroföretagarna är friheten och möjligheten att sätta egna villkor/bestämma själv. Den störstakonkurrenten visade sig vara Sveriges marknadsledande företag, Fastighetsbyrån, och mikroföretagens främsta konkurrensmedel ansåg de själva vara en mer personlig service samt derasmöjlighet att till större del kunna anpassa sig efter kunden. Gällande strategier har vi hittatstatistiska samband mellan strategisk planering och framgång. Förslag till fortsatt forskning: Vi rekommenderar vidare att framtida forskare undersökermikroföretag genom en kvalitativ metod, för att förstå deras situation mer på djupet. Vidareforskning skulle även kunna beakta andra branscher än fastighetsmäklarbranschen. Uppsatsens bidrag: Till ämnet företagsekonomi bidrar detta examensarbete till att förstå varföregenföretagare driver mikroföretag, samt en förståelse hos dessa för olika konkurrensmedel ochöverlevnadsstrategier på en konkurrensutsatt marknad. / Aim: The purpose of our research is to seek an understanding of how self-contained microenterprisessurvive in a competitive and fast growing housing market. Method: This study is based on a quantitative method in the form of questionnaires. A total of 95questionnaires were collected into whose response was analyzed using SPSS as factor and clusteranalysis. Result & conclusions: The survey results show that the main driver of the micro-entrepreneurs isthe freedom and ability to set your own terms/decide for yourself. The largest competitor turned outto be Sweden's leading company, Fastighetsbyrån, and micro-businesses' main competitiveadvantage, they considered themselves to be a more personal service as well as their potential for alarger share to adapt to the customer. We found statistical relationships between strategic planningand success. Suggestions for future research: We further recommend that future researchers investigatingmicro-enterprises through a qualitative approach, to understand their situation more in depth.Further research could also consider other sectors than real estate brokerage. Contribution of the thesis: On the subject of business contributing this essay to understand whyself-employed managers of micro, as well as an understanding of these different means ofcompetition and strategies for survival in a competitive market.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

Made available in DSpace on 2015-05-08T14:45:00Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 547753 bytes, checksum: 2db21ab2ba9c813774b4c1527ba42432 (MD5) Previous issue date: 2009-12-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Worldwide, productive small and micro business is responsible for most employment and each year advances offers of employment and occupation in new market segments gained by outsourcing and technological innovations. However, small business mortality rates remain high, being recorded that 29% of new businesses go out of business within the first year of activity and 56% close within five years. This study aimed to analyze the situation of micro and small enterprises in the state of Paraiba during the period from 2001 to 2005 by identifying the key factors that influence the vitality these units, their institutional arrangements and the impact of institutional changes on them. The results discussed here allow the inference that the reasons for success or failure reported by small business, the reasons for longevity or premature closure of resides with the manager. The formulation of strategies, due to their own limitations, does not occur in a fully rational manner, and their cognitive abilities, subordinate to personal values, beliefs and interests form the "gap" between their organization´s performance and isomorphic structures. The decisions of the manager outline the "organizational field" of the company and the interpretation of the environment can lead from a condition of conformity, which as response to the environment required by the organizational structure of the business achieves legitimacy, to an unfaithful attitude which may be a reactive mechanism seeking to solve conditions arising from the environment or to find shelter form them, or even the development of a sham in which the response to institutional requirements and pressures of the environment is ritualized and apparent but has at it´s heart the exploitation of inconsistent situations or conflict. / Em todo o mundo, as unidades produtivas de micro e pequeno porte são responsáveis pela maioria dos postos de trabalho e avançam a cada ano na oferta de emprego e na ocupação de novos segmentos de mercado conquistados através da terceirização e das inovações tecnológicas. Todavia, as taxas de mortalidade das MPEs permanecem altas sendo registrado que 29% das novas empresas encerram suas atividades antes de completar um ano de atividade e 56% fecham em cinco anos. O presente trabalho analisou a situação das micro e pequenas empresas do estado da Paraíba no período de 2001 a 2005 identificando os principais fatores que influenciam a vitalidade dessas unidades produtivas, seus arranjos institucionais e o impacto de mudanças institucionais sobre as mesmas. Os resultados aqui discutidos permitiram inferir que dos motivos de sucesso e fracasso relatados pelas MPEs, as explicações para a longevidade ou para o encerramento prematuro das MPEs residem no empresário. A formulação das suas estratégias que, devido as suas próprias limitações, não ocorre de maneira plenamente racional e sua capacidade cognitiva, submissa ao seu conjunto de valores, crenças e interesses, constituem o diferencial entre as organizações no que concerne aos seus resultados, mesmo que possuam estruturas isomórficas. As decisões do empresário delineiam o campo organizacional da empresa e a interpretação do ambiente poderá a uma condição de conformidade, na qual estará respondendo ao ambiente consoante as exigências desse e da estrutura organizacional da sua empresa obtendo, portanto, legitimidade; a uma condição de infidelidade através da qual sua atitude poderá ser reacionária onde buscará mecanismos para anular as ações decorrentes do ambiente ou delas se abrigar; ou ainda desenvolver uma impostura onde a resposta aos requisitos institucionais e às pressões do ambiente é ritualizada e aparente, mas tem como cerne a exploração de situações conflitantes e inconsistentes.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.