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<p>This thesis examines innovation and design processes in small established companies. There is a great interest in this area yet paradoxically the area is under-researched, since most innovation research is done on large companies. The research questions are: How do small established companies carry out their innovation and design processes? and How does the context and novelty of the process and product affect the same processes?</p><p>The thesis is built on three research papers that used the research method of multiple case studies of different small established companies. The innovation and design processes found were highly context dependent and were facilitated by committed resources, a creative climate, vision, low family involvement, delegated power and authority, and linkages to external actors such as customers and users. Both experimental cyclical and linear structured design processes were found. The choice of structure is explained by the relative product and process novelty experienced by those developing the product innovation. Linear design processes worked within a low relative novelty situation and cyclical design processes worked no matter the relative novelty. The innovation and design processes found were informal, with a low usage of formal systematic design methods, except in the case of design processes for software. The use of formal systematic methods in small companies seems not always to be efficient, because many of the problems the methods are designed to solve are not present. Customers and users were found to play a large and important role in the innovation and design processes found and gave continuous feedback during the design processes. Innovation processes were found to be intertwined, yielding synergy effects, but it was common that resources were taken from the innovation processes for acute problems that threatened the cash flow. In sum, small established companies have the natural prerequisites to take advantage of lead-user inventions and cyclical design processes. Scarce resources were found to be the main factor hindering innovation, but the examined companies practiced several approaches to increase their resources or use existing scarce resources more efficiently in their innovation and design processes. Examples of these approaches include adopting lead-user inventions and reducing formality in the innovation and design processes.</p><p> </p>

O principal objetivo desta dissertação foi identificar, descrever, analisar e classificar os principais fatores financeiros relacionados à morte prematura de micros e pequenas empresas na cidade de São Paulo. Partindo de alguns estudos já existentes foi elaborado um questionário que foi aplicado a vários executivos financeiros e, a partir daí, confrontaram-se seus pontos de vista com o que preconiza a teoria de finanças. As conclusões levantadas estão alinhadas com outros estudos que não apontam apenas uma, más várias, as causas que levam um empreendimento de micro ou pequeno porte à morte prematura. / The main objective of this dissertation was to identify, describe, analyse and classify the main financial factors relationed to the early failure of the São Paulo micro and small companies. Starting from previous studies some questions were built and a questionnaire was applied to several financial executives and their responses were challenged to the financial theory. The conclusions are in line with other studies that point out not only one but several the causes that drive a micro or small company to an early failure. .

As micro e pequenas empresas (MPEs), foco desta pesquisa, apresentam características peculiares em comparação às empresas de maior porte. O número de MPEs brasileiras, industriais e exportadoras vem aumentando nos últimos anos, assim como a continuidade de suas atividades exportadoras, configurando um novo panorama para este tipo de empresas. A participação destas empresas no volume de exportação total do país ainda é muito pequena (aproximadamente 2,4%, em 2003), para padrões internacionais (SEBRAE, 2004). MPEs buscam mercados distintos daqueles procurados pelas empresas de maior porte. Esta pesquisa aborda os fatores (obstáculos e motivações) explicativos da participação das empresas de menor porte nas atividades de exportação brasileiras. Para tal, foram analisados dados secundários e primários no intuito de realizar-se uma triangulação destes dados e chegar-se aos resultados e conclusões. Os dados primários foram obtidos através de uma survey e de entrevistas em profundidade com micro e pequenos empresários de MPEs que exportam. Os resultados mostram que as MPEs são mais motivadas, na exportação, por fatores conjunturais como melhores preços e escoamento de excedentes, apesar de as pequenas empresas começarem a ser incentivadas por fatores de longo prazo (como, por exemplo, aprendizado com clientes e concorrentes externos). Quanto aos obstáculos, a pesquisa demonstrou que para os micro e pequenos empresários as barreiras ambientais como política cambial, excesso de burocracia e dificuldades logísticas são os principais entraves nas exportações das MPEs. Os esforços de entidades públicas e privadas e das próprias MPEs para elevar as exportações também são analisados neste trabalho. / Despite its apparent simplicity, exportation has been deeply studied in the last decades and researchers have not yet come to a consensus. The literature cannot yet explain why some firms succeed while others fail to export and how the perception of motivations and barriers varies amongst different types of firms. This thesis focuses on small companies, which probably face more barriers and perceive less advantages and motivations to export than bigger and more established companies, resulting in a mere 2,4% contribution to Brazilian foreign trade. Firstly, It was studied the barriers and motivations that have influence on exports. A survey was carried out with executives of small firms and the factors (motivations and barriers) were ranked based on the perception of importance of each one. Secondly, it was tested whether the relative score given by respondents varies according to industry, target market, frequency of exports, international experience and entry mode. The results show that small firms are usually motivated by short term incentives like better prices or international sales of production surplus. Nevertheless, some firms start to be motivated by long term incentives like learning with foreign clients and competitors. Disadvantageous currency policy, high level of bureaucracy and poor transportation infrastructure are considered the strongest barriers. These findings suggest that both public and private social action is required. It is described in this document some actions in course.

Atualmente, vivemos em um contexto de alta competitividade entre as empresas no Brasil e no mundo. Devido ao intenso ritmo de mudanças tecnológicas, às transformações socioeconômicas, ao aumento dos riscos internos e externos e outros fatores, surgiu a necessidade das empresas buscarem o aperfeiçoamento de seus produtos e de seus processos de negócios para assegurarem os seus lucros e as suas sobrevivências. A gestão estratégica da informação, ferramenta necessária em resposta a estas mudanças, utiliza informações encontradas no ambiente interno da empresa para a formação de uma estratégia a fim de estabelecer o rumo a ser seguido de uma maneira rápida e precisa. Para tanto, esta ferramenta deve considerar tanto as potencialidades como as dificuldades da pequena empresa que influenciam no processo de gestão estratégica. Para este fim, as informações devem ser coletadas de uma maneira organizada e planejada, pois as mesmas são consideradas recursos tão importantes quanto os recursos de capital, mão-de-obra e tecnologia. As informações possibilitam a diminuição do grau de incerteza, permitindo melhoria na qualidade das decisões. Este trabalho apresenta propostas de melhoria da gestão estratégica das informações para pequenas empresas neste ambiente de alta competitividade. Para fundamentar estas propostas, é apresentada uma revisão bibliográfica que abrange os temas de planejamento estratégico, ambiente interno da empresa, informações estratégicas, sistemas de informação e conceitos e especificidades da pequena empresa. Após a revisão bibliográfica e a fundamentação teórica, o trabalho apresenta a comparação de casos de três empresas de desenvolvimento de software na região metropolitana de São Paulo, em que se conclui que as mesmas necessitam de melhorias na gestão estratégica das informações para organizar as informações internas que circulam e que são armazenadas de uma maneira dispersa dentro da empresa, o que dificulta sua recuperação e utilização para fins estratégicos. / Now, we lived in a context of higher competitiveness among the companies in Brazil and in the world. Due to the intense rhythm of technological changes, to the socioeconomic transformations, to the increase of the internal and external risks and other factors, grows up the need of the companies look for the improvement of their products and of their processes of businesses to assure their profits and their survivals. The strategic information management is the necessary tool in response to these changes that it uses strategic information of values found in the internal environment of the company for the formation of a strategy to establish it heading for being following by a fast and necessary way, considering the potentialities and the difficulties of the company, and the specific characteristics of the small company that influence in the process of strategic management. For this end, the information should be collected in an organized way and drifted, therefore the same ones are considered resources as important as the capital resources, labor and technology. The information makes possible the decrease of the uncertainty degree, allowing improvement in the quality of the decisions. This work presents proposed of improvement of strategic information management for small companies in this adapts of high competitiveness after a bibliographical revision that it included the themes of strategic planning, internal atmosphere of the company, strategic information, systems of information and concepts and specificities of the small company. The work presents the comparison of cases of three companies of software development in the metropolitan area of São Paulo, where it is concluded that the same ones need improvements in the strategic information management to organize the internal information that circulate and they are stored in a way disperses inside of the company hindering the recovery and its use for strategic ends.

As micro e pequenas empresas (MPEs), foco desta pesquisa, apresentam características peculiares em comparação às empresas de maior porte. O número de MPEs brasileiras, industriais e exportadoras vem aumentando nos últimos anos, assim como a continuidade de suas atividades exportadoras, configurando um novo panorama para este tipo de empresas. A participação destas empresas no volume de exportação total do país ainda é muito pequena (aproximadamente 2,4%, em 2003), para padrões internacionais (SEBRAE, 2004). MPEs buscam mercados distintos daqueles procurados pelas empresas de maior porte. Esta pesquisa aborda os fatores (obstáculos e motivações) explicativos da participação das empresas de menor porte nas atividades de exportação brasileiras. Para tal, foram analisados dados secundários e primários no intuito de realizar-se uma triangulação destes dados e chegar-se aos resultados e conclusões. Os dados primários foram obtidos através de uma survey e de entrevistas em profundidade com micro e pequenos empresários de MPEs que exportam. Os resultados mostram que as MPEs são mais motivadas, na exportação, por fatores conjunturais como melhores preços e escoamento de excedentes, apesar de as pequenas empresas começarem a ser incentivadas por fatores de longo prazo (como, por exemplo, aprendizado com clientes e concorrentes externos). Quanto aos obstáculos, a pesquisa demonstrou que para os micro e pequenos empresários as barreiras ambientais como política cambial, excesso de burocracia e dificuldades logísticas são os principais entraves nas exportações das MPEs. Os esforços de entidades públicas e privadas e das próprias MPEs para elevar as exportações também são analisados neste trabalho. / Despite its apparent simplicity, exportation has been deeply studied in the last decades and researchers have not yet come to a consensus. The literature cannot yet explain why some firms succeed while others fail to export and how the perception of motivations and barriers varies amongst different types of firms. This thesis focuses on small companies, which probably face more barriers and perceive less advantages and motivations to export than bigger and more established companies, resulting in a mere 2,4% contribution to Brazilian foreign trade. Firstly, It was studied the barriers and motivations that have influence on exports. A survey was carried out with executives of small firms and the factors (motivations and barriers) were ranked based on the perception of importance of each one. Secondly, it was tested whether the relative score given by respondents varies according to industry, target market, frequency of exports, international experience and entry mode. The results show that small firms are usually motivated by short term incentives like better prices or international sales of production surplus. Nevertheless, some firms start to be motivated by long term incentives like learning with foreign clients and competitors. Disadvantageous currency policy, high level of bureaucracy and poor transportation infrastructure are considered the strongest barriers. These findings suggest that both public and private social action is required. It is described in this document some actions in course.

<p>Despite the vital role that statutory auditing plays in enhancing trust or credibility over the financial statements of business entities, most member states in the European Union community have decided to grant a waiver or exempt small companies from the service in order to reduce administrative burden and cost for these companies. In Sweden this is still a proposal that will be in effect by 2010. Since accounting has become the way firms measure their performance, auditing has also become an increasing need for users of accounting information such as stakeholders. This paper presents an investigation on the banks opinion and reactions about the new proposal or legislation concerning small companies in Sweden that will be exempted from statutory auditing. The study is focused on the banks perspective since banks are key players in providing funds to small companies and enabling their survival. In granting loans to companies, banks always require them to provide audited financial statements for assurance and credibility purpose. Thus our empirical findings have been carried out through the inductive research method based on three interviews undertaken with some personnel of the management of three major banking institutions in the city of Umea and Skelleftea. From this study we found that though statutory audit will be removed for small companies by government, banks will still require these companies to provide them with audited financial statements when it comes to granting loans to companies. Unfortunately, this policy may backfire as it opens the floodgates for companies to manipulate by keeping low figures to avoid tax or high to increase credibility.</p>

Despite the vital role that statutory auditing plays in enhancing trust or credibility over the financial statements of business entities, most member states in the European Union community have decided to grant a waiver or exempt small companies from the service in order to reduce administrative burden and cost for these companies. In Sweden this is still a proposal that will be in effect by 2010. Since accounting has become the way firms measure their performance, auditing has also become an increasing need for users of accounting information such as stakeholders. This paper presents an investigation on the banks opinion and reactions about the new proposal or legislation concerning small companies in Sweden that will be exempted from statutory auditing. The study is focused on the banks perspective since banks are key players in providing funds to small companies and enabling their survival. In granting loans to companies, banks always require them to provide audited financial statements for assurance and credibility purpose. Thus our empirical findings have been carried out through the inductive research method based on three interviews undertaken with some personnel of the management of three major banking institutions in the city of Umea and Skelleftea. From this study we found that though statutory audit will be removed for small companies by government, banks will still require these companies to provide them with audited financial statements when it comes to granting loans to companies. Unfortunately, this policy may backfire as it opens the floodgates for companies to manipulate by keeping low figures to avoid tax or high to increase credibility.

Atualmente, vivemos em um contexto de alta competitividade entre as empresas no Brasil e no mundo. Devido ao intenso ritmo de mudanças tecnológicas, às transformações socioeconômicas, ao aumento dos riscos internos e externos e outros fatores, surgiu a necessidade das empresas buscarem o aperfeiçoamento de seus produtos e de seus processos de negócios para assegurarem os seus lucros e as suas sobrevivências. A gestão estratégica da informação, ferramenta necessária em resposta a estas mudanças, utiliza informações encontradas no ambiente interno da empresa para a formação de uma estratégia a fim de estabelecer o rumo a ser seguido de uma maneira rápida e precisa. Para tanto, esta ferramenta deve considerar tanto as potencialidades como as dificuldades da pequena empresa que influenciam no processo de gestão estratégica. Para este fim, as informações devem ser coletadas de uma maneira organizada e planejada, pois as mesmas são consideradas recursos tão importantes quanto os recursos de capital, mão-de-obra e tecnologia. As informações possibilitam a diminuição do grau de incerteza, permitindo melhoria na qualidade das decisões. Este trabalho apresenta propostas de melhoria da gestão estratégica das informações para pequenas empresas neste ambiente de alta competitividade. Para fundamentar estas propostas, é apresentada uma revisão bibliográfica que abrange os temas de planejamento estratégico, ambiente interno da empresa, informações estratégicas, sistemas de informação e conceitos e especificidades da pequena empresa. Após a revisão bibliográfica e a fundamentação teórica, o trabalho apresenta a comparação de casos de três empresas de desenvolvimento de software na região metropolitana de São Paulo, em que se conclui que as mesmas necessitam de melhorias na gestão estratégica das informações para organizar as informações internas que circulam e que são armazenadas de uma maneira dispersa dentro da empresa, o que dificulta sua recuperação e utilização para fins estratégicos. / Now, we lived in a context of higher competitiveness among the companies in Brazil and in the world. Due to the intense rhythm of technological changes, to the socioeconomic transformations, to the increase of the internal and external risks and other factors, grows up the need of the companies look for the improvement of their products and of their processes of businesses to assure their profits and their survivals. The strategic information management is the necessary tool in response to these changes that it uses strategic information of values found in the internal environment of the company for the formation of a strategy to establish it heading for being following by a fast and necessary way, considering the potentialities and the difficulties of the company, and the specific characteristics of the small company that influence in the process of strategic management. For this end, the information should be collected in an organized way and drifted, therefore the same ones are considered resources as important as the capital resources, labor and technology. The information makes possible the decrease of the uncertainty degree, allowing improvement in the quality of the decisions. This work presents proposed of improvement of strategic information management for small companies in this adapts of high competitiveness after a bibliographical revision that it included the themes of strategic planning, internal atmosphere of the company, strategic information, systems of information and concepts and specificities of the small company. The work presents the comparison of cases of three companies of software development in the metropolitan area of São Paulo, where it is concluded that the same ones need improvements in the strategic information management to organize the internal information that circulate and they are stored in a way disperses inside of the company hindering the recovery and its use for strategic ends.

O principal objetivo desta dissertação foi identificar, descrever, analisar e classificar os principais fatores financeiros relacionados à morte prematura de micros e pequenas empresas na cidade de São Paulo. Partindo de alguns estudos já existentes foi elaborado um questionário que foi aplicado a vários executivos financeiros e, a partir daí, confrontaram-se seus pontos de vista com o que preconiza a teoria de finanças. As conclusões levantadas estão alinhadas com outros estudos que não apontam apenas uma, más várias, as causas que levam um empreendimento de micro ou pequeno porte à morte prematura. / The main objective of this dissertation was to identify, describe, analyse and classify the main financial factors relationed to the early failure of the São Paulo micro and small companies. Starting from previous studies some questions were built and a questionnaire was applied to several financial executives and their responses were challenged to the financial theory. The conclusions are in line with other studies that point out not only one but several the causes that drive a micro or small company to an early failure. .