This thesis deals with software process improvement based on the deployment package Software testing, which is a guide for implementation of testing related processes of the international standard ISO/IEC 29110 Life-Cycle Profiles for Very Small Entities. The aim of this thesis is localization of the deployment package Software testing into Czech and realization of the pilot project based on this package on the real software project in a very small enterprise. Another aim is to evaluate the deployment package and to propose modifications to improve it. The real benefit of this thesis is in realization of the pilot project itself, which resulted in testing process improvement in the enterprise. Another expected benefits of this thesis based on its goals are in actual localization of the deployment package into Czech, its evaluation and suggestion of its modifications. Thesis as a whole can be used as a guide and information source for other enterprises seeking an improvement of the testing process as it provides an example of the deployment package Software testing implementation and also theoretical introduction to testing and software process improvement in a small enterprise.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

L'objectiu d'aquesta tesi és entendre i explicar l'efecte de la creació, l'ús i l'administració del coneixement com a factor del rendiment econòmic de la petita i la microempresa, utilitzant una aproximació qualitativa, basada en l'ús de narratives. Per assolir-lo, s'ha seguit un esquema de dues fases. La primera desenvolupa un model per entendre'n les variables principals i com s'apliquen a l'anàlisi del fenomen objecte d'estudi, mentre que la segona proposa investigar la naturalesa d'aquest coneixement, és a dir, identificar el tipus de coneixement que fan servir els petits emprenedors, com el fan servir efectivament i com es relaciona amb els factors que s'han definit a la primera fase de l'estudi.El disseny d'aquesta recerca es basa en el marc conceptual proposat per John W. Creswell (2003 i J. Creswell, 2005) i la metodologia de treball en l'ús de narratives a la investigació de ciències socials que proposa Barbara Czarniawska (B. Czarniawska, 2004). En l'àmbit del coneixement, he partit dels estudis sobre creixement endogen de Paul Romer (P. Romer, 1989), que argumenta que el coneixement és un factor important en el rendiment econòmic de les empreses i els països, que he complementat amb l'enfocament particular del pragmatisme americà (J. Dewey, 1910), les definicions de simplicitat en la transferència de coneixement (J. Dewey, 1916), el concepte d'intermediaris del coneixement (A. Hargadon i R. Sutton, 2000) i les definicions de Cook i Brown per a les classificacions d'ús i possessió del coneixement (S. Cook i J. S. Brown, 1999).Aquesta tesi ha descobert que els elements principals relacionats amb el rendiment econòmic de la petita i la microempresa es basen en l'ús del coneixement que posseeix l'emprenedor, el coneixement que és creat per l'entorn de la petita empresa i la relació dels emprenedors amb aquest entorn, i finalment amb el rol que fan els intermediaris entre l'emprenedor i el seu entorn.D'altra banda, contribueix amb un patró per entendre la relació entre els petits i els microemprenedors amb el seu entorn, i com crear, usar, compartir i administrar el coneixement ajuda a millorar el rendiment dels seus negocis. / Entender y Explicar el efecto de la creación, el uso y la administración del conocimiento como factor del rendimiento económico de la pequeña y micro empresa, utilizando una aproximación cualitativa basada en el uso de narrativas, es el propósito de esta disertación. Para lo cual se ha utilizado un esquema de dos fases, en la primera fase se desarrolla un modelo para entender las principales variables y su aplicación en el análisis del fenómeno en estudio y la segunda fase, propone investigar la naturaleza de este conocimiento, esto es identificar el tipo de conocimiento usado por los pequeños emprendedores, como este es efectivamente usado y como se relaciona con los factores definidos en la primera fase del estudio.El diseño de esta investigación se base en el marco conceptual propuesto por John W. Creswell (2003 & J. Creswell, 2005) y la metodología de trabajo en el uso de narrativas en la investigación de ciencias sociales propuesta por Barbara Czarniawska (B. Czarniawska, 2004). En el campo del conocimiento, he partido de los estudios basados en el crecimiento endógeno propuesto por Paul Romer (P. Romer, 1989), quien argumenta que el conocimiento es un factor importante en el rendimiento económico de empresas y naciones, esto es suplementado con el enfoque particular del pragmatismo americano (J. Dewey, 1910), las definiciones de simplicidad en la transferencia de conocimiento (J. Dewey, 1916), el concepto de intermediarios del conocimiento (Hargadon A. & Sutton R., 2000) y las definiciones de Cook y Brown para las clasificaciones de uso y posesión del conocimiento (Cook S. & Brown J.S., 1999).Esta disertación ha encontrado que los elementos principales relacionados con el rendimiento económico de la pequeña y micro empresa, están basados en el uso del conocimiento que está en posesión del emprendedor, por el conocimiento que es creado por el entorno de la pequeña empresa y por la relación del los emprendedores con este entorno, y finalmente con el rol que juegan los intermediarios entre el emprendedor y su entorno.Por otro lado, este contribuye con un patrón para entender la relación entre los pequeños y micro emprendedores con su entorno, como el crear, usar, compartir y administrar el conocimiento contribuye con el rendimiento de sus negocios. / To Understand and Explain about the effect of creation, use and management of knowledge as a factor of economic performance in the micro and small business, utilizing a qualitative approximation based on the use of narratives, is the purpose of this dissertation. For which a scheme in two phases have been utilized; the first that develops a model to understand the most prominent variables and their application in the analysis of the phenomenon being studied and the second one, proposes to investigate the nature of this knowledge, that is to say to identify the type of knowledge that is used by the small entrepreneurs, how this is effectively used and how is it related to the determined factors in the first phase of the study.The design of this research is based on the conceptual framework proposed by John W. Creswell (2003 & J Creswell 2005) and methodology in the work on the use of Narratives in the Social Science Research by Barbara Czarniawska (Czarniawska B 2004). In the field of knowledge I started from the basis of studies based on endogenous growth proposed by Paul Romer (P Romer, 1989), who argue that knowledge is an important factor in the economic performance of firms and nations, this is supplemented with particular focus of American pragmatism John Dewey (J Dewey 1910), the definitions of simplicity in the transmission of knowledge (J Dewey 1916), the concept of knowledge brokers or intermediaries (Hargadon A & Sutton R 2000) and the definitions of Cook and Brown to the classifications of use and possession of knowledge ( Cook S & Brown JS 1999).This dissertation has found that the main elements related to the economic performance of the small and micro enterprises, in relation with knowledge, are based on the use of knowledge in possession of the entrepreneur, to the knowledge created by the environment of the small business and the relation of the entrepreneur with this environment, and finally to the role of the broker knowledge between the entrepreneur and his environment.On the other hand, it contribute with a pattern to understand the relation between the micro and small enterprising with their environment, as the creation works, use, share and manage the knowledge which contributes to the economic performance of the micro and small business.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

The topic of this diploma thesis is Corporate Culture and Personnel Activities in a Selected Business. The aim of the thesis is to characterize the corporate culture with the help of specification of its crucial cultural dimensions in connection with the personal activities and proposing changes leading to the desired state in the selected business. The research was carried out at the company of an engineer Jan Hutkay. The thesis is divided into four main parts - literary research, aim and methodology of work, characteristics of the current state in the business and discussion, summarized evaluation and proposals for changes. Literary research is focused on explanation of important terms related to corporate culture and personnel activities. It is followed by the summarization of the aim of the work and the research methods. Quantitative research methods used in the work included the questionnaire survey in the form of the Personnel Activity Questionnaire and the VSM 94 a 2013 tests. Among the qualitative methods used for the purposes of the thesis belong observations, unstructured interviews and Color Semantic Differential Tests were used from qualitative methods. The current situation in the company was characterized by the analysis of the individual questionnaires, which was supplemented with the information obtained through interviews and observations. After a thorough analysis and interconnection of the results of all research methods, it has been found out that corporate culture tends to deserve the dimensions of low power distance, femininity, collectivism, and acceptance of risks and changes. The undesirable resultant dimensions include the short-term business orientation and the dimension of indulgence. The final part of the thesis focuses on designing measures that stabilize the desired cultural dimensions and, above all, change the undesirable cultural dimensions. The results of the personnel activities' questionnaire which identified the main shortcomings and problems were used to suggest specific changes. The introduction of the proposed changes directs the enterprise closer to the knowledge economy, which improves its performance and competitiveness.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

Global Fashion, via the logic of high-speed, large-scale industrial production and anachronistic high-volume consumption habits, causes significant social and environmental damage. Local Fashion isunderstood as part of the Slow Fashion movement that aims to change the functions of fashion so that they support or lead the quest to flourish within known human and planetary boundaries.This Licentiate thesis examines, through an exploratory narrative based on new and existing research, two Local Fashionalities. Växbo Lin is a small linen manufacturer/brand in Hälsingland, Sweden, producing new heritage home textiles. WomenWeave is a handloom social enterprise inMadhya Pradesh, India, making naya khadi. Their approaches and practices are presented and discussed vis-à-vis notions of “globality”, “locality”, design management, and the quest for sustainability.The narrative aims to improve understandings of what Local Fashion is, and contribute to the effort to design new fashion systems grounded in logic relevant to contemporary human needs and aspirations.

Magister Commercii - MCom / The Small Enterprise Development Agency (SEDA) is an organisation that gives various types of business support to small and medium enterprises (SMEs) in order to foster their growth. It is widely believed that there can be failure in the performance of SMEs that is partly due to limited provision of business support. This study aims to assess the work of SEDA, in particular the ‘business plan’ support it provides to SMEs. This will assist in establishing factors that hinder, or promote, the growth and success of SMEs.The main objectives of this study were firstly, to assess the perceptions of SEDA’s business clients with regards to the business plan intervention. Secondly, to assess the effectiveness of the SEDA’s business plan intervention, and lastly to identify and recommend other interventions that its clients suggest, that can improve the services it provides to business owners.A review of literature highlighted the continued difficulty that SMEs in South Africa face in accessing finance, and the vital role that support institutions like SEDA can play to not only alleviate the problem, but also strengthen the owners business and entrepreneurial skills. A qualitative case study design was used in this study. Two data collection methods, document analysis and in-depth interviews, were employed. A thematic data analysis was conducted to assess the business plan support activities provided by SEDA.The findings of the study show that, firstly, access to finance remains a challenge for most SMEs. Secondly, the lack of business skills is a key limitation to success among SEDA’s clients and thirdly, the study revealed a communication gap between SEDA and its business clients.The study recommends that SEDA should bridge the communication gap in order to improve the impact of the vital services it offers to existing, and potential clients. The Results of the study may apply, generally, to the development of SMEs in South Africa.

This thesis deals with the design of Competitive Intelligence for specific training company. The main objective of this work is to characterize and help choosing the person responsible for carrying out activities related to the CI in the company, to identify the most appropriate information sources to obtain information about the company and software tools for their monitoring. The theoretical part is drawn on the literature and is dedicated to the description of competitive intelligence and characteristics of different phases of the CI cycle. Other sections are devoted to typologies of information resources and software tools for their monitoring. Following parts are dealing with the characteristics of the category of small and medium-sized enterprises; the investigated company and education organizations fit in this category. The practical part of this thesis deals with the possible proposal of Competitive Intelligence for specific training company. As the first step we realized the analysis of the business environment and its major limitations. In the following part we deal with the CI system design, consisting of a selection of variant realization, along with the characteristics of the responsible person, the definition of information resources and recommending software tools for regular monitoring. The practical benefit of this work is to introduce CI system design, based on monitoring of information sources, obtaining information and their subsequent evaluation in relation to the competitive environment of the company. Another important asset of the work is a sample of implementation of such a system in the company of categories of small and medium-sized enterprises, which respects their limitations.

V diplomové práci je představena strategie vstupu na geograficky nový trh pro nedávno založenou společnost. Misí společnosti je skrze ukázky pražení kávy, ochutnávky kávy přiblížit svět kávy, a zároveň poskytnout zákazníkům kvalitní čerstvě upraženou kávu. Cílem práce je na základě kritické analýzy nového trhu navrhnout strategii na jeho vstup. Diplomová práce obsahuje teoretické poznatky, analýzu vnějšího a vnitřního prostředí (Porterovu analýzu pěti sil, PEST analýzu, SWOT analýzu a marketingový výzkum) a návrhy řešení.