Problem: How does project managing appear in small IT-consulting companies and how does the project manager carry out their projects to create successful solutions for their customers? Purpose: The research has the purpose to analyze and review how IT-consults in small companies work and lead their projects to create profitability for the company, which leads to a good development for the company.   Methodology: The research is made on eight research objects in IT-consulting business and the sizes of them are between 1-49 employees. The research is made with a qualitative method to get closer to the research objects. Therefore the research is made in forms of interviews. The analysis is grounded on a comparison between the research data and the theories that are used in the research. Theoretical perspectives: The theories which have been used in the research are Involvement theory (Fill, 1999), PAFF-metoden (Marcusson & Ahlin, 2002), Projektledning (Tonnquist, 2006), Jakten på det effektiva projektet (Engwall, 1999) och Mervärde (Grönroos, 2002) Empirical foundation: The research data are founded from the interviews of the eight research objects, they have the fictive names: Gondor, Minas Morgul, Minas Tirith, Mordor, Osgiliath, Rivendell, Rohan and The Shire.  Analysis/Result: Each study object starts their projects with a pre-study phase, as the PAFF-method describes it. Each study object majorly involves their customers, which is equal to Fill’s theory about high involvement buying processes. This shows that the study objects are aware that they sell solutions that require high involvement of the customers. Four of the study object enjoy seeing that the customer contributes with high engagement and maintain a good level of ambition for the project; this is consistent with Engwall’s theory about organizational ideal types.  Conclusion: The project manager chooses not to rupture the present institutionalism. The project manager initiates the project with a pre-study phase. The project manager is sure to involve their customers. The service guaranty the project manager uses is “problem-free-guaranty”. The role of the project manager is to plan and organize the project; the project manager should also be a good communicator.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.   The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.   The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.

Syftet med vår uppsats är att kartlägga betydelsen av revisionspliktens avskaffande för små bolag utifrån tre intressentgruppers perspektiv. Vi vill bidra till en ökad helhetsförståelse för det samspel som råder mellan bankerna, små bolag och revisionsbyråer i en Boråskontext då vi anser att kvalitativ forskning kring detta samspel idag saknas. För att besvara uppsatsens syfte formulerades tre avgränsande forskningsfrågor.Uppsatsen är kvalitativ med en abduktiv ansats och ett hermeneutiskt tolkningsperspektiv. Empirinsamlingen skedde genom semistrukturerade intervjuer med små bolag, banker och revisionsbyråer. Det empiriska materialet har satts i relation till de potentiella konsekvenserna av revisionspliktens avskaffande som regeringen angivit. Med hjälp av den vetenskapliga litteraturen har de skillnader och likheter som kunnat observeras problematiserats. Agentteorin, signalteorin och intressentteorin har använts som förklaringar till det problematiseringen resulterade i.Revisionspliktens avskaffande för små bolag har fått de små bolagen att göra mer medvetna val i deras tillvägagångssätt för att uppnå kvalitet på de finansiella rapporterna. Den frivilliga revisionen har fått de små bolagen att bli mer medvetna om vad revision faktiskt innebär samt börjat utforska olika möjligheter till att modifiera eller ersätta den. Det ändrade förhållandet till revisorn samt de små bolagens förmåga att uppnå kvalitet på deras finansiella rapporter har haft en varierande inverkan på hur bankerna ser på de små bolagens finansiella rapporter. Två av bankerna i uppsatsen har valt att lägga mindre fokus på de finansiella rapporterna medan den tredje banken har infört ett revisionskrav. Det kan konstateras att de små bolagen efter revisionspliktens avskaffande förväntar sig rådgivning i större utsträckning från deras revisorer vilket revisionsbyråerna har anpassat sig efter genom att tillämpa olika strategier. / This essay analyzes the significance of the repeal of mandatory audits from three perspectives. We hope to improve understanding of the relationships among banks, small companies and auditing firms in Borås, Sweden. We believe that there is a lack of research of this issue to address the purpose of the thesis. Three questions were formulated.The thesis was conducted by using a qualitative research method with an abductive approach and a hermeneutic perspective for interpretation. The empirical data collection was made through semi-structured interviews with small companies, banks and auditing firms. The empirical data is compared with the potential consequences of the repeal of the mandatory audit stated by the government. By using scientific literature the differences and similarities were identified and analyzed. Agency theory, signaling theory and the stakeholder theory were used as explanations for the similarities and differences that were revealed.The repeal of the mandatory audit has led to small companies making more conscious decisions regarding achieving financial statements with high quality. The repeal made small companies more aware of what an audit actually means and made them think about its’ actual use. This has also led them to explore options such as doing without audits or changing the auditors work assignment. The changing relationship between the auditors and the small companies as well as the small companies methods of achieving financial statements with high quality has had a varying effect on the banks. Two of the banks in our thesis have chosen to focus on the loan’s purpose as well as the person seeking to borrow money while the third bank has introduced an audit requirement. One of the conclusions in our thesis is that small companies after the repeal of the audit to a greater extent expect counseling from their auditors. The auditing firms presented three different strategies for how they were adapting to this new demand. The language in the thesis is in Swedish

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2017-08-11T17:55:33Z No. of bitstreams: 1 NUNES_Jose_2017.pdf: 54370580 bytes, checksum: e3e67f00708f8dceb5cc06a3dcac42c1 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-08-11T17:55:40Z (GMT) No. of bitstreams: 1 NUNES_Jose_2017.pdf: 54370580 bytes, checksum: e3e67f00708f8dceb5cc06a3dcac42c1 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-08-11T17:55:46Z (GMT) No. of bitstreams: 1 NUNES_Jose_2017.pdf: 54370580 bytes, checksum: e3e67f00708f8dceb5cc06a3dcac42c1 (MD5) / Made available in DSpace on 2017-08-11T17:55:52Z (GMT). No. of bitstreams: 1 NUNES_Jose_2017.pdf: 54370580 bytes, checksum: e3e67f00708f8dceb5cc06a3dcac42c1 (MD5) Previous issue date: 2017-03-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / The main objective of this research is to propose a Cleaner Production (CP) management methodology for small companies. CP can be understood as continual application of a preventive environmental strategy integrated to service, products and process in order to reduce risks to people and environment as well to increase process efficiency. Many companies, in particular the big ones, have adopted CP practices to reduce environment impacts and they have obtained, by extension, economic benefits by waste generation reduction and usage of less quantity of energy, water and materials. Despite its benefits, it is perceived low level of adherence to environmental management based on CP in the group of small companies, which is attributed to several barriers, such as few financial resources, lack of involvement of people and lack of leadership. This research analyzed how to structure the CP actions in a small metallurgical company by using the action research during five years. Data were collected and analyzed by means of participant observation. As main result this study proposes a CP management methodology in small companies composed by a five steps cyclical phase and a meta-phase. The proposed methodology showed to be a feasible way to conduct environment management in the research unit. It was observed that actions of monitoring and promoting CP improvement, prioritization of preventive opportunities and people involvement facilitate the evolution of continuous improvement in the proposed methodology. / O principal objetivo desta pesquisa é propor uma metodologia de gestão da Produção mais Limpa (P+L) para pequenas empresas. A P+L pode ser entendida como a aplicação contínua de uma estratégia ambiental preventiva e integrada aos serviços, produtos e processos produtivos a fim de reduzir os riscos para pessoas e meio ambiente e também aumentar a eficiência dos processos. Muitas empresas, em particular as de grande porte, têm adotado as práticas de P+L para reduzir os impactos ambientais e obtêm, por extensão, benefícios econômicos pela redução de geração de resíduos e uso de menor quantidade de energia, água e materiais. Apesar dos seus benefícios, no grupo das pequenas empresas é percebida baixa adesão à gestão ambiental baseada na P+L, o que é atribuído a um conjunto de barreiras, como por exemplo, poucos recursos financeiros, falta de envolvimento das pessoas e falta de liderança. Nesta pesquisa se analisou como estruturar as ações de P+L numa pequena empresa metalúrgica com o emprego do método de pesquisa-ação por um período de cinco anos. Os dados foram coletados e analisados por meio de observação participante. Como resultado principal tem-se a proposição de uma metodologia para gestão de P+L em pequenas empresas composta por cinco passos numa fase cíclica e uma meta fase. A metodologia proposta mostrou ser viável para conduzir a gestão ambiental na unidade de pesquisa. Constatou-se que ações de monitorar e promover as melhorias de P+L, priorização das oportunidades preventivas e envolvimento das pessoas facilitam a evolução do processo de melhoria contínua na metodologia proposta.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The success of MPE's (small companies) are intimately linked to the success of the national economy, and it is one of the determinant variables of the maintenance and the growth of a country. In that context, it was noticed in works developed in the central area of Rio Grande do Sul, that many of those companies possess own characteristics of the area, where the marketing concepts are confused and used in practice in a wrong way, because it lacks to a lot of those entrepreneurs, the technical knowledge. Trying to supply that lack, this work had as objectives to develop a model of marketing administration for personal computer and small companies of the central area of Rio Grande do Sul, studying useful tools for marketing administration, to characterize the profile and to identify the critical points of the administration or marketing actions used by those MPE's of the central area of Rio Grande do Sul. Based in that, to propose a model of administration of specific marketing to that company load, facilitating in the electric outlet of decision, in the planning, to the attendance of the customers' needs and the improvement of the quality. This work has a quali-quantitative nature, where was used as method the field research and as techniques, observations in some of the companies delimited by the sample, interviews through the application of the check-list and use of the statistical formula that delimited the size of the sample in 164 companies of a total of 285 that were diagnosed in the period from 2003 to 2005. With the analysis of the data it was possible conclend that most MPE's don't possess an administration of effective marketing, but just some isolated actions, elaborating strategies with empiric base and non-technique. However, some actions developed for those has such positive result as: to use strategies of low price, to invest in promotions and publicity. It was also evidenced that most of those didn't still segment their market, however a great portion exposes their products in the company in a planned way and defined layout. Finally it was verified that MPE's demand adaptations very private to their load and to their business type, detaching the simplicity of the actions in the marketing area and the reduced investment. With that, in a general way, the proposed model was completely directed to aid in the marketing administration and, therefore also in the general administration of the company. That seeks to give support for those companies to discover the market reality they are acting, to drift for them, and above all so that they get to increase the quality of the products and services. / O sucesso das Micro e Pequenas Empresas (MPEs) está intimamente ligado ao sucesso da economia nacional que é uma das variáveis determinantes da manutenção e do crescimento de um país. Nesse contexto, percebeu-se, em trabalhos desenvolvidos na região central do Rio Grande do Sul, que muitas dessas empresas possuem características próprias da região, onde os conceitos de marketing são confundidos, e até mesmo usados de maneira inadequada, pois falta, a muitos empresários, o conhecimento técnico. Procurando suprir essa carência, este trabalho teve como objetivo caracterizar o perfil e identificar os pontos críticos do gerenciamento, ou ações de marketing utilizado pelas MPEs da região central do Rio Grande do Sul. Com base nisso, propor um modelo de gerenciamento de marketing específico a esse porte de empresa, facilitando na tomada de decisão, no planejamento, ao atendimento das necessidades dos clientes e a melhoria da qualidade. Este trabalho é de natureza quali-quantitativo onde utilizou-se, como método a pesquisa de campo e como técnicas, observações em algumas das empresas delimitadas pela amostra, entrevistas por meio da aplicação do check-list e utilização da fórmula estatística que delimitou o tamanho da amostra em 164 empresas de um total de 285 que foram diagnosticadas no período de 2003 a 2005. Com a análise dos dados foi possível concluir que a maioria das MPEs não possuem um gerenciamento de marketing eficaz, mas sim apenas algumas ações isoladas, elaborando suas estratégias com base intuitiva e não técnica. Porém, algumas ações desenvolvidas, por essas, têm resultado positivo, tais como: utilizar estratégias de preço baixo, investir em promoções e propagandas. Evidenciou-se, também, que a maioria dessas não segmentou, ainda, o seu mercado. Entretanto uma grande parcela expõe seus produtos na empresa de forma planejada e layout definido. Por fim constatou-se que as MPE s exigem adaptações bem particulares ao seu porte e a seu tipo de negócio, destacando-se a simplicidade das ações na área de marketing e o investimento reduzido. Com isso, de uma maneira geral, o modelo proposto foi completamente voltado para auxiliar no gerenciamento de marketing e, portanto também no gerenciamento geral da empresa. Esse visa dar suporte para que essas empresas descubram a realidade de mercado em que estão atuando, planejar-se para ele e, acima de tudo para que consigam aumentar a qualidade dos produtos e serviços.

This thesis investigates the factors that affect the take-up of statutory digital reporting of statutory accounts and returns to the tax authority (HM Revenue and Customs) and voluntary digital reporting to the company registry (Companies House) by small private companies in the UK. In doing so, it identifies the costs and benefits of this innovation from the perspectives of the filers and those using the digital information. The first stage of the study comprised 16 semi-structured interviews with key stakeholders: HMRC, Companies House, the external iXBRL consultant at HMRC, filing software suppliers, and accountants in business and practice. The interview data was analysed thematically, aided by NVivo. The second stage involved an online survey of 343 ACCA members working in small companies or in practices with small company clients. The survey data were analysed using the partial least squares structural equation modeling (PLS-SEM) method. As hypothesised, the results show a significant positive association between digital reporting and the company having the technological competence and between digital reporting and support for this from top management. As predicted, there is evidence of a significant negative association between digital reporting and the complexity of the process, and between digital reporting and the cost of technology. However, the study finds no evidence of a significant association between digital reporting and compatibility of digital reporting with the company’s accounting system, statutory requirements with government, or network effects. The results provide evidence of a significant positive association between digital reporting and benefits to filers, and between digital reporting and benefits to those using the digital corporate data. The latter association is mediated by the digital search and data services provided by Companies House. To the author’s knowledge, this is the first study to investigate digital reporting to HMRC after it became mandatory for small companies in the UK. The study contributes to the emerging literature by extending our knowledge of the costs and benefits of digital reporting by small companies. It contributes to theory by developing and validating a theoretical model of the factors affecting the take-up of digital reporting and by extending the model to provide further understanding of this technology. The results should be of interest to the directors of small companies and their accountants. They will also be of interest to policy makers seeking to reduce the administrative burdens on smaller entities in the UK and to regulators in other jurisdictions planning for digital reporting initiatives.

Made available in DSpace on 2016-06-02T19:06:01Z (GMT). No. of bitstreams: 1 4760.pdf: 3586905 bytes, checksum: 50a6d8eb47edc80b5466b667cc1b31f4 (MD5) Previous issue date: 2010-08-23 / Universidade Federal de Sao Carlos / Background: The process quality model implantation on small enterprises requires an adjustment for this type of enterprise and the difficulty to reach this objective is harder due to the restrict amount of different type of resources. To support the process improvement in this context, concerning the software planning activity, the strategy PCU|PSP was defined. It is based on Use Case Points and Personal Software Process. Aim: The objective of this monograph is to present the PWPlanTe strategy, which is an evolution of the PCU|PSP strategy. PW-PlanTe generalizes the techniques used in the planning, applies well defined iterations aiming to be in conformance with the agile paradigm development, and defines a testing process. In addition, PW-PlanTe is supported by a set of free tools that facilitate its implantation. Methodology: Considering that PCU|PSP is naturally adherent to the agile methods, it was studied and generalized in relation to the planning issues aiming to make it even closer to the Scrum framework. After that, the testing process for small enterprises was defined and the free tools were identified aiming to establish a support for the strategy steps application. Results: PW-PlanTe was applied in three systems that were under development by the small enterprises which participated of this research. In two of the four systems where the planning activity support was explored, the results showed that the strategy facilitates the determination of the work to be done in each iteration. In three of the four systems where the testing activity support was explored, various defects were found by the application of the strategy and were not found without its application. Conclusion: Based on these results, evidences can be identified on the contribution of the strategy for the implantation of the software development process improvement in small enterprises, both for the planning activity as well as for the testing activity. Additional studies should be done aiming to make these results more evident. / Contexto: A implantação de modelos de qualidade de processo em empresas de pequeno porte requer uma adequação para esse tipo de empresa e enfrenta uma maior dificuldade devido às restrições dos diversos tipos de recursos. Para dar suporte à melhoria de processo nesse contexto, no que diz respeito à atividade de planejamento de software, foi definida a estratégia PCU|PSP, que está fundamentada na técnica Pontos de Casos de Uso e no Personal Software Process. Objetivo: O Objetivo deste trabalho é apresentar a estratégia PW-PlanTe, que é uma evolução da estratégia PCU|PSP. A PW-PlanTe generaliza as técnicas a serem adotadas no planejamento, utiliza iterações bem definidas de modo a atender o paradigma de desenvolvimento ágil, e define um processo de teste. Além disso, a PW-PlanTe é apoiada por um conjunto de ferramentas livres que facilitam sua implantação. Metodologia: Dada a aderência da PCU|PSP aos métodos ágeis, essa estratégia foi estudada e generalizada no que diz respeito à parte de planejamento, para se aproximar ainda mais do framework Scrum. Após isso, foi definido o processo de teste para o contexto de uma empresa de pequeno porte e foram identificadas ferramentas livres para dar suporte a todos os passos da estratégia. Resultados: A PW-PlanTe foi aplicada em três sistemas que estavam em desenvolvimento nas empresas de pequeno porte participantes do trabalho. Em dois sistemas, nos quais foi explorado o suporte à atividade de planejamento, os resultados mostraram que a estratégia facilita a determinação de trabalho a ser realizado em cada iteração. Em dois sistemas, nos quais foi explorado o suporte à atividade de teste, vários defeitos foram encontrados com o uso da estratégia e não foram revelados sem a sua aplicação. Conclusões: Com base nos resultados, existem evidências da contribuição da estratégia para a implantação da melhoria de processo de desenvolvimento de software em empresas de pequeno porte, tanto no que diz respeito à atividade de planejamento, como de teste.

Made available in DSpace on 2016-06-02T19:06:02Z (GMT). No. of bitstreams: 1 4892.pdf: 2883181 bytes, checksum: 6b4b510decd1413c928602b92eed6f11 (MD5) Previous issue date: 2012-12-10 / Financiadora de Estudos e Projetos / Small companies face barriers to either implement or enhance their software testing processes due to the lack of experts in testing, the lack of resources and difficulties to adapt testing-related maturity models to a particular context. The goal of this research is devising a strategy that can be applied by software companies to the definition of testing processes, or even to the enhancement of the current company s process. The strategy for the definition of testing processes has been built upon the results of a case study of a small software development company. In such case study, we have characterized the company s current testing process and, based on it, we have devised a new process that relies both on the TMMi reference model and on the results of a survey that has gathered the opinion of professionals in software testing. The three main contributions of this research are: (i) a reduced test process model as a result of the mentioned survey; (ii) a newly devised testing process for the case company; and (iii) a strategy for the definition of testing processes devised from the case study, which is based on the TMMi reference model and on the opinion of software testing professionals. The sequence of steps performed in the case study enabled us to establish a testing process that takes into consideration the TMMi model and other company s particularities, thus resulting in a process whose focus is on quality. Performing such steps enables the company to evaluate and enhance its testing process whenever required. / Pequenas empresas encontram algumas barreiras para implementar ou melhorar seus processos de teste devido à falta de profissionais especializados em teste, falta de recursos e também devido à dificuldade em adaptar modelos de maturidade em teste para o contexto específico da empresa. O objetivo deste trabalho é apresentar uma estratégia para que as empresas possam definir um processo de teste, ou melhorar o processo de teste existente. A estratégia para elaboração de um processo de teste para pequenas empresas foi extraída a partir da realização de um estudo prático em uma pequena empresa desenvolvedora de software. Nesse estudo estabeleceu-se como base o processo de teste existente na empresa e definiu-se um novo processo de teste, tendo como referência o TMMi e um survey, que coletou a opinião de profissionais que atuam na área de teste. Os três resultados obtidos neste trabalho são: (i) O modelo de um processo reduzido, resultante do survey; (ii) um novo processo de teste que foi proposto para a empresa; e (iii) uma estratégia para elaboração de processo de teste extraída de um estudo prático, com base no TMMi e na opinião de profissionais de teste. A sequência de passos que foi realizada no estudo prático permitiu chegar a uma proposta de processo de teste que leva em consideração o TMMi, sendo portanto, uma proposta de processo com foco em qualidade. A generalização dos passos executados resultam em uma estratégia que pode ser aplicada por empresas para avaliar e melhorar seu processo de teste sempre que necessário.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2016-09-05T12:01:51Z No. of bitstreams: 2 Dissertação - Daniella de Oliveira Costa - 2016.pdf: 1198730 bytes, checksum: 2df25fb32f76f409f638956bd43c727e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-09-05T12:02:27Z (GMT) No. of bitstreams: 2 Dissertação - Daniella de Oliveira Costa - 2016.pdf: 1198730 bytes, checksum: 2df25fb32f76f409f638956bd43c727e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-09-05T12:02:27Z (GMT). No. of bitstreams: 2 Dissertação - Daniella de Oliveira Costa - 2016.pdf: 1198730 bytes, checksum: 2df25fb32f76f409f638956bd43c727e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Background. Test process requires constant follow-ups to evolve their methodologies. To support the improvement of processes, we have the Test Maturity Models such as TMM and TMMi. However, the TMMi model does not provide instruments or framweworks that allows companies to check the adherence about the model, it is necessary the expert advice. For shortage of certifiers in the country, the cost becomes high and hinders to obtainment certification for small businesses. Aim. Propose a methodology of low cost to assess of test process, which shall support in the improvement and quality of testing procedures employed in Small Software Companies Methodology. An exploratory and qualitative research, conducted by: (i) Research instruments or frameworks which are available to assess testing process relative to TMMi levels through Systematic Review; and (ii) abstraction of evidence of the studies, collaborating with test process assessments. From the defined contributions and mandatory guidelines TAMAR define an assessment process with the focus to meet the limitations of small companies. Results. An evaluation process covering Planning activities; Preparation; Application; Analysis of the results; and Closing. The assessment instrument provided a new approach in the presentation of the issues. The questions were given by affinity groups, focusing the respondent to a specific stage of the test process. Conclusion. Perform routine to prepare those involved brought a brief overview of the maturity model and reducing uncertainty for indication of evidence in addition to the new approach to provision of the issues by affinity groups. The validation has shown that the instrument is simple and assistance provided throughout the process enables the evaluation of small business process. / Os processos de teste necessitam de constantes acompanhamentos para evolução de suas metodologias. Para apoiar na melhoria dos processos, temos os Modelos de Maturidade de Teste, tais como TMM e TMMi. No entanto, o modelo TMMi não disponibiliza um instrumento que permite as empresas verificarem a aderência ao modelo, sendo necessário a contratação de consultoria especializada. Por carência de certificadores no país, o custo torna-se elevado e dificulta a obtenção da certificação por empresas de pequeno porte. Objetivo. Propor uma metodologia de avaliação de processos de teste de baixo custo, que contribua na evolução e qualidade dos processos de teste empregados em Pequenas Empresas de Software Metodologia. Uma pesquisa exploratória e qualitativa, realizada pela: (i) investigação de quais instrumentos estão disponíveis para avaliar processos de teste com relação aos níveis do TMMi, por meio de Revisão Sistemática; e (ii) abstração das evidências dos estudos, que colaboravam com avaliações de processo de teste. A partir das contribuições delimitadas e as orientações obrigatórias do TAMAR, construiu-se um processo de avaliação com o foco de atender as limitações das pequenas empresas. Resultados. Um processo de avaliação que abrange atividades de Planejamento; Preparação da avaliação; Aplicação; Análise dos Resultados; e Fechamento da avaliação. O instrumento de avaliação previu uma nova abordagem na apresentação das questões. As questões foram dadas por grupos de afinidade, concentrando o respondente à uma etapa específica do processo de teste. Conclusões. Realizar a rotina de preparar os envolvidos trouxe uma breve visão do modelo de maturidade e reduzindo as incertezas para indicação das evidências, além da nova abordagem para disposição das questões por grupos de afinidade. A validação do processo de avaliação permitiu verificar que o instrumento é simples e o acompanhamento fornecido no decorrer do processo viabiliza a avaliação dos processos de pequenas empresas.

Este trabalho objetiva a apresentação de propostas de melhoria na gestão das informações sobre o Ambiente tendo em vista o processo estratégico e a competitividade das pequenas empresas. A revisão bibliográfica abrangeu os temas gestão das informações e pequenas empresas. Realizou-se um estudo empírico com cinco empresas do setor hoteleiro para a compreensão da prática do gerenciamento das informações e algumas características específicas delas. Foram analisadas quatro empresas de pequeno porte de Brotas-SP e uma de médio porte de Águas de São Pedro-SP. Considerando o problema da pesquisa e o objetivo que ele apresenta, o método escolhido foi o denominado "estudo comparativo de casos". Apesar de as empresas estudadas terem um "sistema de informação" adequado às suas necessidades e possibilidades, é possível aperfeiçoá-lo considerando um grau de formalização "adequado" ao tamanho delas. O conjunto de propostas tem dois objetivos: auxiliar os dirigentes na sistematização das atividades de identificação, coleta, processamento, disseminação e utilização das informações estratégicas (gestão empresarial/ individual) e refletir sobre a possibilidade de articulação dos atores institucionais - como o poder público, as instituições de fomento à pequena empresa e as universidades - a fim de melhorar o acesso dos dirigentes à informação (gestão social/coletiva). As principais recomendações se referem à reflexão e seleção mais precisa sobre os tipos de informações relevantes ao negócio, seleção das fontes a partir dos critérios de credibilidade e variedade, realização de reuniões internas com os dirigentes registrando os resultados das conversas sobre os fatores externos em atas e participação de eventos do setor, como palestras, reuniões e feiras para coletar informações externas / This dissertation presents proposals for the management improvement of information about environment having in view the strategic process and small bussiness competitiveness. An empirical study with five enterprises of the hotel sector was performed to understand the information management and the specific characteristics of small companies. Four small hotel enterprises settled in Brotas-SP and a medium-sized enterprise located in Águas de São Pedro-SP were analysed. Considering the research problem and the objective that it presents, the methodology chosen was named "comparative study of cases". Although the enterprises studied have an information system adequate to their necessities and possibilities, it is possible to improve it considering a "formalization degree adjusted" to their size. The proposals have two objectives: to help administrators to systematize the activities of identifying information necessities, collecting, processing, distributing and using strategic information (social management), and to reflect on a possible institucional actors joints such as public power and promotion institutions of small business and universities - aiming at the improvement of information access. The main recommendations regard a better reflection and election of excellent information types, election of sources considering credibility and variety criteria, meetings registering results of the colloquies about external factors in documents and participation in the sector events, such as lectures, meetings and fairs to collect external information