Small and medium-sized enterprises (SMEs) contribute to the stability and growth of economies by creating employment in rural and urban areas. More than 60% of SMEs do not survive for longer than 5 years; a lack of leadership skills is among the key problems. The purpose of this multiple case study was to explore the leadership skills owners-managers used to sustain their businesses for longer than 5 years. Research participants were 4 owners-managers of SMEs from the manufacturing industry in Trinidad and Tobago that sustained their businesses for at least 5 years. The contingency leadership model and the skill-based leadership model formed the conceptual lens for this study. Data were collected using semistructured interviews and direct observations. Data were analyzed using Miles and Huberman's analytical strategies and Morse's cognitive process of coding, pattern matching, interpreting, and summarizing the data. Five themes emerged from the data analysis: leadership skills, leadership values, development of leadership skills, leadership challenges, and improvement in leadership skills. The findings from this study could influence positive social change by providing insights on leadership skills SME leaders could use to sustain their operations for the longer term, resulting in reduced failure of SMEs. A decrease in the failure rate of SMEs might contribute to improved economic conditions, leading to the reduction of poverty in families and communities.

This research is based on the case study of P company¡¦s daily operation and business data, to construct its cost evaluation and decision making model. The goal of this research is to fully understand and to model the decision making processes of these small to middle size companies(SME Business) that provide integration services to their customers. The outcomes of this research can be used in prediction as well as optimization of cost evaluation and risk management. The research finds out, through evaluation and modeling, it is possible to reveal the interaction among cost factors, to estimate the lowest cost based on historical data, and to manage risks by coordinating the business partners, in order to make the highest profit from the project. The conclusions of this research are: 1. The high technical and know-how service industrials are relative new and comprehensive in terms of different business domains. Therefore, the risk of cost change is always higher than the other industrials. An accurate decision making model and to estimate project cost precisely is crucial for the business. 2. The case study of P company demonstrates the possibility of using common tools like Microsoft Excel, to manage large multifaceted business data in order to construct an accurate cost decision making model. This may provide a viable and practical solution for small sized businesses that do not have database systems for their decision making application. 3. It is suggested by this research that there are four easy construct, simple use decision making models, which are proven to be useful to lower the risk of budget decision making and to reduce the bias and deviation when these decision is simply based on personal working experience.

The main aim of the master's thesis is to clarify the problematic of small and medium-sized enterprises (SMEs), analyse relevancy and historical development of selected ratios influencing business environment conditions for SMEs, and determine the best country within V4 region in terms of favourableness of selected business environment conditions for 2014. Theoretical part of the thesis discusses the problematic of SMEs from different points of view emphasizing on the approach of European Union. Based on literature relevant indicators are selected and presented for each V4 country individually. Analytical part of the thesis analyses external environment conditions for SMEs within V4 region in 2014 through five groups of indicators: Taxation, Labour Cost, Demand, Corruption and Law Enforcement, and Easy of Doing Business. The whole analysis is conducted based on secondary data and method of indexes. All of the five groups of indicators are analysed separately and based on these results the final ranking is created. The results of the study show relatively similar business conditions for SMEs within V4 area with Poland having the best SMEs business environment in 2014.

Mindre företag tenderar att ha ett behov av att samarbeta med externa aktörer för att tillgodogöra sig de resurser som krävs för att åstadkomma en lönsam verksamhet. Revisorn är en extern aktör som samtliga företag, i den här studien, är tvungna att ha enlig svensk lag. En annan extern aktör på ekonomiområdet är redovisningskonsulten, vilket företag frivilligt kan välja att anlita för att underlätta den löpande verksamheten. Tidigare forskning redogör för teorier om nätverk, vilken roll en revisor respektive redovisningskonsult har i mindre företag samt hur goda relationer kan uppnås. Den här studien kopplar samman dessa ämnen genom att beskriva hur mindre företags nätverk gällande ekonomitjänster påverkar revisorns roll. Studien består av tolv kvalitativa intervjuer med företag i Karlstad. Resultatet visar på att det finns fyra huvudsakliga sätt för mindre företag att bygga upp sitt nätverk på ekonomiområdet. Nätverket har i sin tur en viss påverkan på revisorns roll. Dock är det inte enbart förekomsten av andra aktörer som påverkar revisorns roll utan även vilken roll övriga aktörer antar. Får företagen mycket rådgivning från en annan aktör, exempelvis en redovisningskonsult, är behovet av att kontakta revisorn för rådgivning inte lika stort. Studien har även visat på att relationen till de olika aktörerna i nätverket har en påverkan på vilken roll och betydelse olika aktörer får. I en relation har aspekter som tillit och engagemang lyfts fram av stor vikt. Huruvida revisorn, respektive redovisningskonsulten, lever upp till företagets förväntningar påverkar deras upplevelse av revisorns roll. / Small companies tend to have a need for collaboration with external actors in order to utilize the resources required to achieve a profitable business. In this study, all companies are required by Swedish law to have an auditor. Another possible external actor on the subject of business is an external accountant. Unlike the auditor, companies have the option of hiring an external accountant voluntarily to facilitate operations. Previous research sheds light on theories about networks, the auditor, and the external accountants’ roles in smaller companies and how to create a good business relationship. This study connects these topics by describing how the business networks of smaller companies affects the role of the auditor.  The study consists of twelve qualitative interviews with companies in Karlstad. The results show that there are four main ways for smaller companies to structure a business network. The network, in turn, has a certain impact on the auditor's role. However, it is not only the presence of other actors that affects the auditor's role but also the role those other actors assume. If a company receives a lot of advice from another actor, such as an external accountant, the need to contact the auditor for advice is not as great. The study has also shown that the relationships with actors in the network has an impact on the role and significance of other actors. In a relationship, aspects such as trust and commitment have been highlighted as being of great importance. Whether or not the auditor or the external accountant lives up to the company's expectations affects their experience of the auditor's role.

Med fokus på distribution behandlar denna rapport planerandet och utförandet av ruttplaneringen hos fallföretaget Gerdas Bröd i Grästorp AB. Utifrån antagandet att resurserna är begränsade hos Gerdas så presenteras ruttförslag utifrån målfunktionerna fyllnadsgrad och minsta möjliga körsträcka. Syftet har aldrig varit att presentera några optimala rutter utan snarare visa hur man på ett rimligt, logiskt och metodiskt sätt kan arbeta med dessa frågor utan att ta särskilt stora resurser i anspråk. Genom datainsamling bestående av intervjuer, observationer och samtal med flera rollinnehavare inom verksamheten har denna fallstudie tagit form. Företagets nuläge och önskan om åtgärder kunde tack vare denna datainsamling identifieras och lägga grunden för vidare analys och rekommendationer. De begränsade resurserna kan i vissa avseenden förklara avsaknaden av planering och styrning inom verksamheten. Det har lett till att chaufförerna i stor omfattning får sköta sig själva i utförandet av inlastning och leverans. Som ett ansikte utåt för verksamheten sköter förarna i praktiken all distribution samtidigt som de hanterar en stor andel av den kontinuerliga kundkontakten. Utförandet av ruttförslag är därför i stor utsträckning till för att stötta dem i deras dagliga arbete. Efter analys och jämförelse mellan teori och empiri mynnar detta ut i en rad olika rekommenderade åtgärder för fallföretaget. Med den kraftigt varierande efterfrågan behöver man vara flexibla internt för att kunna parera mot eventuell över- och underbemanning. Tillgång till fler bilar och förare är därför en av flera åtgärder som rekommenderas. / With focus on distribution, this rapport touches the planning and excecution of routes at the business case Gerdas Bröd in Grästorp AB. From the assumption that the resources are limited at Gerdas this rapport will present route suggestions from the objective functions load factor and minimum mileage. The purpose has never been to present any optimized routes but rather show how to work with these things in a reasonable, logical and methodically way without claiming any remarkable amount of resources. Trough data collection of interviews, observations and dialogs with several employees with different roles within Gerdas, this rapport has developed into this final version. The present of the company and their desire of actions could, thanks to the data collection, be identified and be the foundation of further analysis and recommendation. The limited resources can in some ways explain the lack of planning and management within the distribution of the company. This has led to the drivers being on their own when it comes to the execution of the loading and transporting. As the public face of the company the drivers handles almost everything when it comes to distribution while they manage to handle a big majority of the continuous customer contact. The makings of the route suggestions are primarily to support them in their daily work. After analysing and comparing theory with the company empiricism this will end in a line of recommended actions for the business case. With the greatly varying demand you must be internal flexible to be able to respond to any under- or over staffing. The access to more trucks and drivers is one of several recommended actions.