A common perception in many SMEs is that the corporate culture is fuzzy and hard to manage. A common problem is that many business owners and managers in SMEs do not understand the importance of a well-functioned culture, but instead focus on the core business. Therefore, the purpose of this thesis is to examine how SMEs can strengthen and use the corporate culture as a competitive advantage. The research contains an analysis of corporate culture in four different Swedish SMEs, two small-sized and two medium-sized enterprises. In order to fulfil the purpose of this thesis a qualitative research method, through semi-structured interviews, is used. The empirical findings indicated that some companies embrace and develop actively with corporate more proactively than others. The overreaching conclusion is that all the participating companies see corporate culture as important. However, there are differences in how to manage corporate culture and also differences in which way the companies perceive their corporate culture as a competitive advantage. Significant findings from the research are that visions and motives help corporations to make their culture more tangible. Along with proper internal information the culture becomes stronger and more functional. The CEO has an important and influential role when managing corporate culture.

<p>Metodologier som tidigare använts för utveckling av informationssystem (IS) klarar inte av den snabbt förändrande tillvaron som e-handeln (elektroniskhandel) ger. Företagen söker nu nya metodologier. Det är speciellt viktigt för små och medelstora företag (SME). De tvingas ofta använda metodologier som inte anpassats för deras behov. Därför är det intressant när en metodologi sägs vara anpassad för även SME. IBM hävdar att deras On demand är det. Arbete siktade på att ta reda på möjligheterna för SME att använda e-handel och Business-to-Business. Möjligheten att skapa e-handelslösningar utan metodologi sågs över och sedan möjlighterna med On demand församma endamål. En enkätundersökning gjordes. Resultaten av studien visade att möjligheterna för SME att använda e-handel finns. De lösningar som troligen kommer att passa best är de egen utvecklade, de på grund utav att det inte finns homogena krav inom SME området för e-handelutveckling. On demand visade sig ej lämpad för SME</p>

The Internet is becoming a more and more influencing factor in our everyday life. It affects many of our daily tasks and it is a determining factor we built our decisions on. Especially in Sweden, retrieving information about products or services online prior to the purchase is a matter of course and emphasizes therefore its importance. A website offers a costefficient potential for smaller firms with limited resources to be visible for consumers and to compete on the larger market. However, the website adoption has been neglected amongst 41% of Swedish micro Small- and Medium sized Enterprises (SME), which raises the question why this phenomenon exists. Existing literature does not provide a solid explanation of this occurrence and this is where our study steps in. In order to answer our research question and to fill this gap, the study is designed as a qualitative multiple-case study with twelve semi-structured interviews conducted amongst the owner-managers of micro SMEs in different parts of Sweden. The study aims to fill the theoretical gap by identifying and explaining the reasons why micro SMEs in Sweden do not adopt a website. The empirical contribution is the development of managerial recommendations about how micro SMEs can overcome the barriers to adopt a website.  This research was guided by a conceptual framework, including strategic, consumer and customer, communication and interaction perspectives, as well as the perspective of the perception of websites. In order to carry out a profound analysis, we decided to apply two steps. The first step of the analysis was to connect the themes itself to theory in order to explore what the collected data represents so that reasons explaining why micro SMEs do not adopt a website could be found. The second step of the analysis included the exploration of the identified reasons in order to understand why these exist. The results from this study are expressed as six reasons why the owner-managers of micro SMEs in Sweden have not adopted a website. These reasons are: a wrong perception of a website, the lack of resources and competences, precaution, being a contractor to an umbrella company, being unaware of a website’s impact on the business and having successful network and offline-communication methods. The findings leave practitioners and researchers with an idea about what reasons are leading owners of micro SMEs to neglect a website and why these reasons exist.

The purpose of this study is to provide empirical, qualitative evidence concerning the factors within the supply, demand and institutional support environments that hinder SME access to finance as well as the interventions necessary to improve access to finance for SMEs in the North West Province (NWP) of South Africa. The semi-structured interview technique was used to collect data from a sample of 25 organisations. A response rate of 56% comprising two financial institutions and 12 SME support and development organisations currently operating in or providing financial and/or non-financial services to SMEs in the NWP, participated in the study. Descriptive statistics in the form of frequency counts and percentages and a qualitative data analysis software package (Weft QDA) were used to analyse the data and interpret the results. The findings of this study are consistent with and support the findings of previous studies investigating SME access to finance. The findings indicate that the SME sector is characterized by a dearth of entrepreneurs, highly risk averse financial institutions and a poorly functional support and development environment. The findings of this study further indicate that formal and structured collaboration initiatives between financial institutions and SME support organisations are vital to improving SME access to finance in the NWP. The study will be of interest to policy makers, financial institutions and SME support and development organisations interested in SME financing and economic development. The results of the study contribute to the understanding of the current financing challenges facing SMEs and will assist financial institutions, SME support organisations and SMEs to better understand the role and importance of effective stakeholder collaboration in improving SME access to finance. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The purpose of this study is to provide empirical, qualitative evidence concerning the factors within the supply, demand and institutional support environments that hinder SME access to finance as well as the interventions necessary to improve access to finance for SMEs in the North West Province (NWP) of South Africa. The semi-structured interview technique was used to collect data from a sample of 25 organisations. A response rate of 56% comprising two financial institutions and 12 SME support and development organisations currently operating in or providing financial and/or non-financial services to SMEs in the NWP, participated in the study. Descriptive statistics in the form of frequency counts and percentages and a qualitative data analysis software package (Weft QDA) were used to analyse the data and interpret the results. The findings of this study are consistent with and support the findings of previous studies investigating SME access to finance. The findings indicate that the SME sector is characterized by a dearth of entrepreneurs, highly risk averse financial institutions and a poorly functional support and development environment. The findings of this study further indicate that formal and structured collaboration initiatives between financial institutions and SME support organisations are vital to improving SME access to finance in the NWP. The study will be of interest to policy makers, financial institutions and SME support and development organisations interested in SME financing and economic development. The results of the study contribute to the understanding of the current financing challenges facing SMEs and will assist financial institutions, SME support organisations and SMEs to better understand the role and importance of effective stakeholder collaboration in improving SME access to finance. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

En önskan om en enad internationell uppsättning av redovisningsstandarder har uppkommit på senare tid på grund av globaliseringen. FASB har i ett försök att närma sig IASB regelverk implementerat mer principer i US GAAP medan IASB har implementerat fler regler i IFRS. Trenden pekar mot harmoniseringen för att lyckas med en enad internationell uppsättning redovisningsstandarder. Globaliseringen påverkar inte enbart börsnoterade företag utan även små och medelstora företag (SME). Arbetet för harmonisering av små och medelstora företags (SME) regelverk har dock inte berörts i lika stor grad. Studiens syfte är att undersöka till vilken grad regelverken IFRS for SME, FRS 102 och FRF for SME är princip- eller regelbaserade gentemot varandra samt att utreda till vilken grad dessa är harmoniserade med varandra.För att uppfylla syftet har en kvalitativ studie utförs med hjälp av en innehållsanalys. Kvalitativ data används i uppbyggnad av den teoretiska referensramen med skriftliga källor i form av vetenskapliga artiklar. Empirin består av delar ur lagtexter av regelverken IFRS for SME, FRS 102 och FRF for SME som analyseras med utgångspunkt i den teoretiska referensramen.Det vi kom fram till var att IFRS for SME och FRS 102 är principbaserade regelverk medan FRF for SME är ett regelbaserat regelverk. När de sedan ställdes emot varandra betraktas FRS 102 precis som IFRS for SME som ett principbaserat regelverk men till en större grad. IFRS for SME och FRS 102 bedöms således som harmoniserade. FRF for SME anser vi å andra sidan vara ett regelbaserat regelverk och när det ställs emot IFRS for SME och FRS 102 anses det därmed svagt regelbaserade. Vi kan följaktligen inte betrakta FRS for SME som harmoniserade med varken IFRS for SME eller FRS 102.Vår studie bidrar därmed till litteratur om harmoniseringen av SME företag samt till IFRS for SME, FRS 102 och FRF for SME är huvudsakligen princip- eller regelbaserad. Dessutom görs en reflektion över om den enda aspekten med redovisningen är jämförbarhet då är det optimala läget för harmonisering när regelverken är stark regelbaserade. / AbstractA desire for a united international set of accounting standards has arisen in recent times due to globalization. FASB has in an attempt to approach the IASB regulations implemented more principles in US GAAP, while the IASB has implemented more rules in IFRS. The trend is pointing towards harmonization to succeed in the desire for an united international set of accounting standards. Globalisation does not only affect listed companies but also small and medium-sized enterprises (SMEs). Harmonisation of these small and medium-sized enterprises (SMEs) framework have not been written about to the same degree as the listed companies. The study aims to examine to which extent regulations IFRS for SME, FRS 102 and FRF for SME's are principle or rule-based to one another. The second purpose of the study is to investigate the degree to which these are harmonized with each other.A qualitative study with a content analyse have been conducted to fulfill the purpose of the study. Qualitative data is used in the construction of the theoretical framework in form of written sources such as scientific articles. The empirical data is also of qualitative character and consists of parts of the legal texts of the regulations IFRS for SME, FRS 102 and FRF for SMEs. The empirical data is analyzed on the basis of the theoretical framework.The conclusion was that IFRS for SME and FRS 102 are principle-based frameworks while FRF for SMEs is a rules-based framework. When they were facing each other FRS 102 was considered as a principle-based regulations but to a greater degree then IFRS for SME. IFRS for SME and FRS 102 is consequently considered harmonized. FRF for SMEs on the other hand is a rules-based framework and when it is set against the IFRS for SME and FRS 102 it is considered weak rule-based. We cannot therefore regard FRS for SMEs harmonized with either IFRS for SMEs or FRS 102.Our study contributes to the literature on the harmonization of SME companies, and whether the IFRS for SME, FRS 102 and FRF for SMEs are mainly principle- or rulebased. In addition, a reflection on if the only aspect of the financial report is comparability then optimal framework for harmonization are one that is strong rulebased.

Frågeställningar: Vilka potentiella möjligheter samt risker kan små och mellanstora svenska B2B företag möta specifikt i internationaliseringsprocessen mot Frankrike? Hur kan medverkan i lokala nätverk underlätta etableringsprocessen? Syfte: Detta arbete ämnar att skapa förståelse för de förutsättningar som kan påverka en internationaliseringsprocess för att sedan urskilja vilka av dessa som kan vara relevanta för små och mellanstora svenska företag inför en etablering på den franska marknaden. Vidare med hjälp av den insamlade datan avser detta arbete ta fram en modell för att beskriva hur dessa förutsättningar kan hanteras.

The following thesis will examine, and utilize, an in-depth case study of a family business turnaround by a new change leader. Theory will be used to explore and extend existing models concerning family business, organizational crisis, turnaround, and leadership. A non-sequential model will be developed that looks into the past in order to understand the present and seek out strategies for the future. Interviews were conducted with the Senior Leadership Team (SLT) of the firm and will be analyzed and discussed in the subsequent sections along with a theoretical framework. These analyses will help the authors answer their research questions in order to fulfill the purpose and ultimately formulate a model.

<p>India as a fast growing economy provides great business opportunities. It is considered as one of the most attractive emerging markets. Due to globalization, international business expands and international market is continually converting into boundary less environment. These conditions also affect SMEs. The SMEs are traditionally considered as home based industry but their survival is no more possible with local business. Joint venture is a type of entry mode to foreign markets. This thesis is an attempt to investigate how to improve joint venture relationship between foreign Swedish SME and local Indian firms by identifying and investigating the effecting factors. Throughout our study, the experience of case company Amokael remains focal point. Indian government is still imposing restrictions on certain industries in which foreign firms have to establish business through joint venture. Joint ventures of Swedish SMEs with Indian partners on Indian soil are considered to be critical due to the cultural and societal differences.</p>

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