As operações de usinagem viabilizam a construção de máquinas e equipamentos que proporcionam a manutenção do bem estar da sociedade e a sua evolução. Com o estudo das tecnologias e a adequação dos sistemas de produção ao paradigma desenvolvimento sustentável, é possível discutir as operações de corte com ferramentas de geometria definida e oferecer suporte ao desenvolvimento destes processos nas pequenas e médias empresas (PME). Estas unidades do sistema produtivo estão sujeitas ao rigor do mercado e suas transformações, devendo ter condições de oferecer respostas à altura de sua função. O acesso ao conhecimento e à tecnologia leva ao fortalecimento da empresa através dos ganhos de competência e competitividade. A tecnologia proporciona condições de maior produtividade, qualidade e controle dos processos e o novo paradigma de produção conduz à eliminação dos impactos ambientais, racionalização e redução do consumo de recursos não renováveis, para a preservação e manutenção do planeta e seus sistemas naturais. No trabalho desenvolvido na presente pesquisa foi possível conhecer e avaliar as instalações e corpo técnico de onze empresas (PME), com processos de usinagem, no município de São Carlos, São Paulo. A organização dos dados permite a construção de um cenário onde são evidenciados potenciais e carências. Na etapa seguinte foi eleito um processo, em uma das empresas, que recebeu intervenções para melhor desempenho nos aspectos econômico, social e ambiental. Os resultados alcançados permitem que se faça projeções de ganhos para todo o parque industrial estudado. O mecanismo de apoio às pequenas e médias empresas em uma avaliação final sugere um salto de qualidade, referendando o modelo que pode ser facilmente reproduzido. / Machining operations make possible the construction of machines and equipment which provide the maintenance of society welfare and its evolution. Studying the technology directions and the production systems adequacy to the sustainable development paradigm enables the discussion of machining and the fostering of the processes at the small and medium-sized enterprises (SME). Because of the vulnerability to the market and its transformations these companies should have conditions to respond to the demands at the importance level of their function. The access to the knowledge and technology brings a gain in competence and competitiveness. Technology provides conditions for higher productivity, quality and processes control, as well as the new production paradigm leads to the elimination of the environmental impacts, rationalization and reduction in the use of non renewable materials preserving and maintaining the planet’s natural systems. In this research it was possible to know the facilities and the technical staff of eleven metalworking companies (SME), in São Carlos city, São Paulo state. The gathered data allows to draw a portrait that puts in evidence the potentials and deficiencies. On a next stage a specific machining operation was chosen to be improved in the economic, social and environmental aspects. The achieved results allow projections of gains in the industrial park. In a final evaluation of the small and medium-sized enterprises support mechanism it suggests a quality improvement assuring the availability of the model that is easily reproducible.

Les pays en développement, notamment en Afrique subsaharienne, sont confrontés au défi de réduire la pauvreté alors que peu d'entre eux ont réellement amorcé leur transition démographique. Les micro, petites et moyennes entreprises (MPME) sont un des principaux leviers de création d'emplois et de revenus. Cependant, elles font face à des obstacles importants, au premier lieu desquels le manque de financement.Depuis les années 1970, les institutions de microfinance (IMF) jouent un rôle central pour diminuer la contrainte financière qui affecte les populations exclues du financement bancaire. Dans cette thèse, nous utilisons des données sur des MPME clientes d'une IMF à Madagascar pour étudier trois aspects de la relation entre les IMF et leurs clients.Premièrement, nous nous intéressons à l'influence que peut avoir la contrainte financière sur le choix d'activités des micro-entrepreneurs. Nos résultats suggèrent que le manque de moyens financiers peut amener des individus à créer une activité dans un secteur différent de celui qu'ils souhaitaient initialement en raison de coûts d'entrée trop importants. Ce phénomène pourrait se traduire par une allocation sous-optimale des compétences entrepreneuriales. Dans notre second chapitre, nous suggérons que la stratégie de "montée en gamme" initiée par certaines IMF, c'est-à-dire le fait de proposer des crédits d'un montant de plus en plus élevé, peut conduire IMF et banques commerciales à entrer en concurrence pour attirer les MPME à plus fort potentiel. L'impact de cette stratégie demeure incertain selon qu'elle conduit les IMF à négliger les populations les plus pauvres et qu'elle détourne certains entrepreneurs du financement bancaire. Enfin, dans notre troisième chapitre, nous mettons en lumière le faible niveau d'éducation financière des entrepreneurs et ses éventuelles conséquences en termes de choix de prêteurs (entre IMF et banques).En conclusion, nos travaux soulignent le rôle que peut jouer la microfinance dans le développement des MPME, tout en suggérant certaines pistes pour optimiser son impact économique et social. / Developing countries, especially countries in Sub-Saharan Africa, are confronted with the need to reduce poverty while their populations are stillincreasing at high rates. Micro small and medium-sized enterprises hold the highest potential for job creation and income generation. However, lack of financing, among numerous other obstacles, significantly impedes their development.Microfinance institutions have played, and continue to play, a significant role in meeting the growing financing needs of MSEs excluded from the formal financial sector. In this dissertation, we attempt to illustrate some points to pay particular attention to in order to increase microfinance impacts. Firstly, we highlight that initial financial constraints may prevent entrepreneurs from investing in their first-choice sector and that ultimately, this misallocation of talent could be detrimental for growth. This result emphasizes the need for start-up financing, which is one of the riskiest and most critical aspects of running a business. Secondly, we draw attention on the fact that up-scaling strategies implemented by MFIs may lead to competition with banks. The net economic impact of up scaling strategies will depend on how much MFIs neglect the poorest clients (mission drift) and to what extent clients with the highest growth potential can in fact resort to commercial banks. Finally, we shed light on the fact that the lack of financial knowledge among entrepreneurs may actually skew their financing choices and ultimately prevent them from obtaining more affordable sources of financing.As a whole, MSEs need special attention to foster their growth and contribution to job creation. MFIs are a powerful tool to help MSEs meet growth objectives, but optimal development may require other forms of financial assistance and better suited funding.

A globalização dos mercados e a crescente competitividade internacional nas duas últimas décadas proporcionaram a entrada de empresas no mercado, dentre as quais estão as pequenas empresas. Notadamente reconhecidas por sua importância social e econômica, as pequenas empresas dos setores da indústria, do comércio e de serviços são, em termos numéricos, a grande maioria das empresas no Brasil. Dada a importância deste objeto de estudo, a presente pesquisa possui como objetivo geral explorar a relação entre a orientação para a inovação e os padrões de internacionalização de pequenas e médias empresas (PMEs). Para a concretização deste objetivo principal, três objetivos específicos são traçados, sendo estes o estudo das capacidades dinâmicas para a inovação de PMEs de base tecnológica brasileiras, o estudo do processo e dos padrões de internacionalização deste grupo de empresas e o estudo da relação entre estes dois objetivos específicos. As capacidades dinâmicas para a inovação direcionam o desenvolvimento de inovações tecnológicas, quais sejam, inovações em produtos, processos e serviços, e também sustentam o desenvolvimento de inovações não-tecnológicas, em outras palavras, as inovações de Marketing e organizacionais. As capacidades dinâmicas também impactam positivamente na competitividade das pequenas empresas nos mercados domésticos e internacionais. A fundamentação teórica desta pesquisa reside nas Teorias de Internacionalização, fundamentando-se nos Modelos de Internacionalização, e nas Teorias de Inovação, referindo-se às Capacidades Dinâmicas para a Inovação. Com o intuito de melhor compreender o objeto de pesquisa, para cada um dos temas existem tópicos que apresentam as PMEs. A diversidade setorial das empresas participantes da pesquisa contribuiu para a magnitude de resultados sobre as capacidades dinâmicas para a inovação de PMEs brasileiras, assim como para a identificação de seus padrões de internacionalização. A partir de um estudo qualitativo, as análises mostram que as PMEs brasileiras buscam se diferenciar através da inovação em seus mercados de atuação internacionais. Com relação aos padrões de internacionalização das PMEs brasileiras, estes se diferem, em alguns parâmetros, ao apresentado na literatura. Portanto, a análise das capacidades dinâmicas para a inovação mostra que as pequenas empresas brasileiras possuem elevado potencial para o desenvolvimento da inovação. Sobre a internacionalização, as PMEs do estudo apresentam padrões específicos de internacionalização, necessitando, assim, de aproximações em relação aos parâmetros apresentados na literatura. Como contribuições acadêmicas, a pesquisa apresenta a análise das capacidades dinâmicas para a inovação relacionadas ao padrão de internacionalização das PMEs brasileiras, apresentando variáveis emergentes aos temas de pesquisa. Por fim, como contribuições gerenciais, a análise dos casos permite verificar como as PMEs buscam se posicionar competitivamente nos mercados internacionais. / The globalization of markets and the growing international competitiveness in the last two decades have provided the entry of firms in the market, among which are small businesses. Notably recognized for their social and economic importance, small businesses from the industry, the commerce and the services sectors are, in numerical terms, the vast majority of companies in Brazil. Given the importance of this object of study, this research has as general objective to explore the relationship between the innovation orientation and the internationalization patterns of small and medium enterprises (SMEs). To achieve this general objective, three specific objectives are set, which are the study of dynamic capabilities for innovation of Brazilian technology-based SMEs, the study of the internationalization process and the internationalization patterns of this group of firms, and the relationship between these two specific objectives. The dynamic capabilities for innovation drive the development of technological innovations, namely, innovation in products, processes and services, and support the development of non-technological innovation, in other words, Marketing and organizational innovations. Dynamic capabilities also impact positively on the competitiveness of small businesses both in domestic and international markets. The theoretical basis of this research lies in the Internationalization Theories, based on the Internationalization Models, and in the Innovation Theories, referring to the Dynamic Capabilities for Innovation. In order to understand better the object of research, for each of the themes there are topics presenting the SMEs. The sectoral diversity of the survey participants companies contributed to the magnitude of results on the dynamic capabilities for innovation of Brazilian SMEs, thus as the identification of their international patterns. From a qualitative study, the analysis show that Brazilian SMEs seek to differentiate through innovation in their international operating markets. Regarding the patterns of internationalization of Brazilian SMEs, these differ in some parameters, as presented in the literature. Therefore, the analysis of dynamic capabilities for innovation presents that Brazilian SMEs have high potential for the development of innovation. About the internationalization, the SMEs of this study present specific international patterns, thus requiring approaches in relation to the parameters presented in the literature. As academic contributions, the research presents the analysis of dynamic capabilities for innovation related to the patterns of internationalization of Brazilian SMEs, with emerging variables to the research topics. Finally, as managerial contributions, the analysis of cases allows verifying SMEs seeking to position themselves competitively in international markets.

Made available in DSpace on 2015-03-05T18:40:08Z (GMT). No. of bitstreams: 0 Previous issue date: 21 / Nenhuma / O presente estudo tem como objetivo identificar os elementos e os resultados da formação das redes de cooperação para a socialização de conhecimento e desenvolvimento da inovação, nas PMEs associadas. Considerando que as PMEs possuem uma representatividade relevante no contexto econômico brasileiro, e que as mesmas enfrentam dificuldades dos mais variados tipos para sobreviver, crescer e inovar no mercado quando atuam de forma individual. Torna-se importante estudar se a formação de redes de cooperação contribuem para o desenvolvimento das PMEs, para tanto, adotou-se como referencial teórico os estudos sobre as redes de cooperação, conhecimento organizacional e inovação tecnológica. Para o alcance do objetivo proposto, realizou-se uma pesquisa por meio de duas fases complementares: na primeira fase, por meio de uma survey, objetivou-se entender o contexto das redes e mensurar os ganhos de conhecimento e inovação obtidos pelas PMEs após associarem-se em rede. Já na segunda fase da pesquisa, buscou-se através d / The present study aims to identify the elements and results of the formation of cooperation networks for the socialization of knowledge and development of innovation, at small and medium-sized enterprises (SMEs) associated to them. Considering that SMEs have a relevant participation in the Brazilian economic context, and that they face several kinds of difficulties to survive, grow and innovate in the market when acting individually. The study if the formation and functioning of cooperation networks contribute to the development of such companies becomes important, hence, studies about this kind of networks, creation of organizational knowledge, and technological innovation were adopted as theoretical referential. To achieve the intended objective, a research through two stages was performed: in the first stage, through a survey, the objective was to understand the context of networks and to measure the knowledge and innovation gained by the SMEs after getting together as a net. At the second stage of the res

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Rejane Gomes de Sousa.pdf: 2986940 bytes, checksum: e5f470e52ffd690a50aa1be202d04346 (MD5) Previous issue date: 2012-08-06 / The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information / O impacto da globalização da economia gerou a necessidade de implantar modelos contábeis que padronizassem as demonstrações para que elas fossem compreendidas e utilizadas por diferentes usuários em diversos lugares do mundo. A falta de simetria nas informações, onde uma mesma transação poderia gerar informações diferentes, dependendo do seu país de origem, prejudicava as decisões de investidores e credores, visto que não havia padrões para tomada de decisão. Visando harmonizar as práticas contábeis internacionais, a International Organization of Securities Comission (IOSCO), no ano de 2000, recomendou que os órgãos reguladores de mercado de capitais, em cada pais, autorizassem as sociedades multinacionais a apresentar as suas demonstrações financeiras de acordo com as normas internacionais de contabilidade. O Internacional Accounting Standard Board (IASB) ficou responsável pela elaboração de normas internacionais, ou seja o padrão único de contabilidade aceito mundialmente, que já esta em processo de convergência em mais de 100 países. No Brasil, a alteração da Lei nº. 6.404/76 deu origem à Lei nº. 11.638/07, que trouxe implicações significativas para as empresas, obrigadas a seguir a Lei da S/A, entre elas, que a Comissão de Valores Mobiliários (CVM) deveria expedir suas normas de acordo com os padrões internacionais de contabilidade, e gradativamente as normas contábeis brasileiras convergiram para as normas internacionais, por meio de um processo coordenado pelo Comitê de Pronunciamentos Contábeis (CPC). Em 2009, foi aprovado pelo CPC o Pronunciamento Técnico PME Contabilidade para Pequenas e Medias Empresas. Este trabalho busca contribuir para que as empresas de pequeno e médio porte se preparem para as exigências do mercado, tornando-as mais competitivas. O objetivo é verificar as principais mudanças trazidas nas informações contábeis alinhadas às normas internacionais. O estudo se dá por meio de revisão bibliográfica aplicável a norma internacional de contabilidade para Pequenas e Médias Empresas. Nas considerações finais é possível verificar que o processo de convergência traz desafios e, ao adotar as normas, o padrão de informações contábeis tem-se maior qualidade, aumentando a confiabilidade

Understanding how small and medium-sized enterprises (SMEs) support their growth strategies through the development of management capacity (MC) is of fundamental importance, particularly given the central role SMEs play in the economies of their respective countries, and the fact that there is a lack of research and useful theories in this specific field. The objective of this study is to develop a framework for MC development (MCD) in growth-oriented SMEs. This study builds on grounded theory by conducting 14 interviews with key informants: 12 founders/CEOs and 2 top managers of German SMEs (and former SMEs). Data analysis was performed by using the qualitative data analysis software ATLAS.ti. The major findings of the study are that, contrary to previous SME HR research, most companies in this study had formal processes for HR practices in place, and there was clear evidence of certain forms of strategic plans, the pursuit of strategic objectives and the taking of strategic decisions manifested itself. In addition, most participants considered their organisation to have an alignment between growth strategy and MCD strategy. However, implementing it into business practice was perceived as extremely challenging. This study thus contributes to the field of SHRM literature by showing how MC is instantiated in SMEs. Furthermore, there is, arguably, a valuable practical application of the research study as it provides growth-oriented SMEs with a clear and logical framework from which to develop MC pro-actively as a major facet of their growth strategy.

Les autorités régulatrices ont décidé l’instauration de Bâle III car les procédures internesde gestion des risques bancaires et la discipline de marché n’ont pas suffi à éviter l’une despires crises de l’histoire de la finance internationale. L’Accord doit rendre les systèmes bancaires etfinanciers internationaux plus sûrs en s’assurant que les banques traversent les périodes de crise parleurs propres moyens, sans faire appel aux contribuables. Néanmoins, les effets de ces normes sontincertains : la réglementation prudentielle bancaire semble résulter d’un arbitrage entre ses effets positifsqui stabilisent l’économie en réduisant la fréquence et l’ampleur des crises et ses effets négatifsqui limitent l’activité bancaire et le financement de l’économie.Nous nous proposons d’évaluer les effets de Bâle III sur le financement bancaire des pays émergentset des petites et moyennes entreprises françaises. Ces emprunteurs risqués et dépendants des banquessont les plus consommateurs en fonds propres et en actifs liquides. Ils sont donc susceptibles d’être lesplus fortement affectés par Bâle III. Nous présentons les nouveaux standards ainsi que la manière dontla littérature en analyse les effets. Ensuite, nous proposons une évaluation empirique de l’impact del’Accord sur le financement bancaire des pays émergents et des petites et moyennes entreprises françaises.La croissance des créances bancaires transfrontières à destination des pays émergents pourraitêtre réduite de 20%. Les PME devraient subir un effet en forme de M avec un report des banques versles expositions offrant les meilleurs couples rendements/risques ajustés des exigences réglementaires. / Regulatory authorities of BCBS member countries decided to enforce Basel III as bankinternal risk management and market discipline have failed to avoid one of the worst crises in the historyof international finance. This Accord promotes a more resilient banking sector fostered by banks’increased ability to absorb shocks without relying on taxpayers. However, the overall effect remainsambiguous and seems to result from a bargaining between its positive and negative impacts : on theone hand, borrowers could benefit from a more stable banking system that reduces crises’ frequencyand magnitude. On the other hand, more stringent requirements could slow down banking activityand projects’ funding.We aim at evaluating Basel III effects on emerging market economies and French small and mediumsizedenterprises’ bank funding. Such bank-dependant risky borrowers are more prone to shoulder theimpact of the new regulatory requirements as they are the largest consumers of equity and liquidassets. Eventually, a more binding regulatory environment could reduce world growth. Therefore, weintroduce all the new adequacy standards and how the literature analyses them. Afterwards, we offeran empirical assessment of Basel III likely impact on emerging countries and French SMEs. We provideevidence that the new regulation could result in an overall decrease of 20% in the inflow of cross-borderbanking claims held on emerging countries. Regarding SMEs, Basel III effects could produce an Mshapedimpact pushing banks towards positions offering the best regulatory adjusted risks/returns.

First chapter explains the concept of SME in terms of providing of the state support, and points out their contribution to economy and society. Second chapter provides a brief overview of the activities of EU towards SME sector and state support of cross-border activities of SME. Third chapter provides an overview of commercial and alternative forms of financing of SME's activities, such as activities of commercial banks towards SMEs, factoring, leasing and private equity). Fourth chapter is an analysis of impact of crisis on financing of SME, concentrated on governmental anticrisis measurements and their real impact on financing of export with state support.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-14T15:34:42Z No. of bitstreams: 1 Marcelo Turchetti_.pdf: 2859140 bytes, checksum: 469b1078e02575fbb5eb68400a58d11b (MD5) / Made available in DSpace on 2016-07-14T15:34:42Z (GMT). No. of bitstreams: 1 Marcelo Turchetti_.pdf: 2859140 bytes, checksum: 469b1078e02575fbb5eb68400a58d11b (MD5) Previous issue date: 2015-09-28 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / CNPQ – Conselho Nacional de Desenvolvimento Científico e Tecnológico / As redes de cooperação de pequenas e médias empresas vem despertando a atenção do mundo acadêmico nas últimas décadas. Com o intuito de obter soluções coletivas, essas empresas unem-se em busca de resultados que não conseguiriam atingir sozinhas. Esta pesquisa tem como tema as práticas de gestão em redes de cooperação do RS por meio de ações coletivas. O objetivo principal desta dissertação é analisar as práticas de gestão utilizadas pelas cinco redes de cooperação melhores classificadas no ranking do grupo GeRedes, dentre as redes participantes do Programa Redes de Cooperação do governo do RS. A importância do tema pesquisado justifica-se pela carência de estudos específicos sobre a gestão de redes de cooperação. As redes de cooperação são entendidas como uma nova forma de organização, dotadas de características que diferem as redes das outras formas de organização, como estratégia, coordenação, liderança, processos e interação. Será usada uma base de dados a partir da qual serão avaliadas as cinco redes melhores classificadas no ranking do grupo GeRedes. Para a realização deste trabalho, foi utilizado o método qualitativo, por se caracterizar como aquele que permite um maior aprofundamento do objeto de estudo. Os resultados da análise comprovaram que as redes utilizam práticas de gestão inovadoras para atingirem seus objetivos. Evidenciou-se que existem várias tipologias de redes, mas que nenhuma rede é igual à outra, mesmo que estejam fundamentadas com os mesmos conceitos, utilizando as mesmas regras de conduta, as mesmas características de coordenação, os mesmos processos e as mesmas ferramentas de interação. / Cooperation networks of small and medium enterprises has aroused the attention of the academic world in recent decades. In order to get collective solutions these companies come together looking for results that they could not achieve alone. This research has as its theme management practices in the RS SME networks through collective action. The main objective of this work is to analyze the management practices used by top five cooperation networks classified in the ranking of GeRedes group among the networks participating in the RS government Program Cooperation Networks. The importance of the topic investigated is justified by the lack of specific studies on the management of cooperation networks. The cooperation networks are seen as a new form of organization endowed with characteristics differing networks of other forms of organization, such as, strategy, coordination, leadership, processes and interaction. A database will be used from which will be evaluated the top five networks classified in the ranking of GeRedes group. To accomplish this work, the qualitative method was used, because it is characterized as one that allows deeper understanding of the subject matter. The analysis results showed that the networks use innovative management practices to achieve their goals. It became evident that there are various types of networks, but that no network is equal to the other, even if they are based on the same concepts, using the same rules of conduct, the same coordination characteristics, the same processes and the same interaction tools.

In Southeast Asia, many small and medium-sized enterprises (SMEs) fail each year; in 2010, SME failure rate exceeded 50%. The purpose of this multiple case study was to explore strategies that some SME business leaders use to decrease the failure rate of SMEs in Southeast Asia. The target population consisted of 5 SME business leaders in Southeast Asia who demonstrated success in using strategies to decrease the failure rate of SMEs. The conceptual framework for this study was the Ulrich model, which supports the notion that a human resource manager needs to be involved in overall organizational decision making as a strategic partner, administrative assistant, employee champion, and a change agent for business continuity and sustainability. Data collection sources included semistructured interviews and analysis of company documents. Using Yin's 5-step data analysis approach resulted in 3 themes: governance, marketing and branding, and integration of information technology. The governance theme included employee engagement and leadership strategies, which could help business leaders to create an agile work environment and work commitment to decrease business failure. The marketing and branding theme included social media and networking strategies that could promote the brand and enhance company image. The implication for social change is that business continuation could lead to economic development, employment opportunities, and tax revenue for local governments, leading to an improved standard of living and overall prosperity of local communities.