This diploma thesis deals with an analysis of the credit process in small and medium enterprises. First part describes financial risks, to which banks are exposed with a special emphasis on a credit risk. The next chapter describes the process of a risk management, particularly its individual phases such as identification, measurement, securing and monitoring. The third part discusses each phase of the loan process that represents the risk mitigation strategy on the level of a single trade. In the forth part a loan application of a particular applicant is being thoroughly analysed. The last, fifth part sums up a development of conditions on a credit market in small and medium enterprises.

This diploma thesis deals with Czech economic diplomacy as an instrument or rather tool of the foreign policy of the Czech Republic to promote its economic interests and goals in the People´s Republic of China. Specifically, it deals with the state pro-export policy and state support of small and medium enterprises (SMEs) in the process of entering Chinese market. The thesis is divided into three chapters. The first chapter explores the concept of economic diplomacy and the models of the governance of economic diplomacy in the world as well as in the Czech Republic. The second chapter focuses on the realization of the Czech economic diplomacy in China, analyzes the Czech-Chinese foreign trade and the development of political and diplomatic relations between the two countries. The third chapter is devoted to the SMEs and their penetration of the Chinese market. It explains the importance of the SMEs to the Czech economy and export and defines the phases of the penetration. In this chapter, the author examines how the state supports the SMEs entering the Chinese market and whether this support covers all phases of this complex process. Finally, the author explains why SMEs are not satisfied with the state support of export and outlines possible solutions.

The main aim of this graduation theses is to make the draft of the business plan and evaluation of its feasibility for Květinové studio (The flower shop) Bellis in Havlíčkův Brod. Decision about appropriate legal form of business is also made. Another aim is the comparison of two kinds of legal form (limited liability company and natural person - entrepreneur) for business launching, and making financial plans for them. Then analysis and evaluation, which legal form is more suitable, is worked out. Output of this graduation theses is also an assessment if this business plan that is focused on providing services in flower desing area. Current situation, competition aned legal requirements are taken into consideration and also a chance of this project to survive or succeed.

Diplomová práca sa zaoberá analýzou iniciatív podpory a rozvoja malých a stredných podnikov (MSP) v EU a Českej Republike, s konkrétnym návrhmi odporúčaní rozvoja podnikania v Juhomoravskom kraji. Tento koncept vyplýva zo skutočnosti, že malé a stredné podniky predstavujú najväčší podnikový segment na Európskom trhu a v národných ekonomikách členských štátov. Prvá kapitola opisuje teoretický základ MSP a ich význam na európskom a českom trhu. Druhá kapitola analyzuje európske, české a regionálne možnosti podpory a rozvoja MSP. Tretia, záverečná kapitola hodnotí jednotlivé možnosti podľa ich možnosti využitia pre MSP v Juhomoravskom kraji a ponúka autorove návrhy pre ďalšie možnosti podpory a rozvoja MSP do budúcnosti.

Small and Medium-sized Enterprises (SMEs) have grown steadily in recent years.  SMEs generate 59.7 % of value-added and 65.5 % of employment in the ‘non-financial business economy’ in Sweden. It's important for the success of SMEs to be ready to provide high product availability to customers at minimal operation costs. The challenges faced by SMEs are tougher in global competition. There is a rapid growth in the industrial revolution to deal with the challenges as well as competition. This work mainly focuses on implementing resource planning (RP) and adapting to the latest technologies of Industry 4.0 into SMEs to face the challenges. But incorporating Industry 4.0 in a major struggle in the SMEs.  The thesis provides a view of Resource Planning implementation. The authors describe the resource planning implementation techniques and define the requirements for its successful implementation. Resource Planning (RP) adoption factors have been studied quite extensively over the years. However, this master thesis tries to investigate the less explored area of resource planning. Relatively a smaller amount of research has been conducted, when it comes to implementation of Industry 4.0 technologies especially in Small and Medium-sized Enterprises (SMEs).  Industry 4.0 provides new paradigms for the industrial management of SMEs. Supported by a growing number of new technologies, this concept appears more flexible and less expensive than traditional enterprise information systems. This paper presents a literature review of existing applied research covering different Industry 4.0 issues about SMEs. Furthermore, the analysis is done to understand the correlation between the identified factors of Industry 4.0 technologies. The research findings indicate that the use of IoT and Cloud computing are major advantages for resource planning in an SME. The results from the analysis are presented in a framework designed for the future adaptation of these technologies. Despite the research limitations, the findings show a high advantage. Finally, the author suggests a future scope of research.

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Alternative Geschäftsmodelle wie Software as a Service (SaaS) und Open-Source-Software (OSS) steigern die Attraktivität von Enterprise Resource Planning (ERP) Systemen für Kleine und Mittelständische Unternehmen (KMU). Jedoch stellen die Beratungsleistungen, die für die Konfiguration eines ERP-Systems zur Anpassung an die spezifischen Bedürfnisse eines Unternehmens notwendig sind, eine hohe Einführungshürde dar. Eine Konfigurationsoption, die bei vielen ERP-Systemen eine Rolle spielt, ist die Kategorienkonfiguration. Mit Hilfe einer automatisierten Konfigurationsunterstützung können Geschäftsführer von kleinen Unternehmen die Kategorienkonfiguration selbst durchführen und einen Teil der Einführungskosten einsparen. Im Rahmen der kumulativen Dissertation werden Automatisierungsansätze zur Konfigurationsunterstützung für die ERP-Kategorienkonfiguration generiert und auf das Open-Source ERP-System ERP5 angewandt. Die Automatisierungsansätze basieren auf Ähnlichkeitsberechnungen zu Falldatensätzen von 235 Unternehmen, Kategorien-Konsolidierung durch Umleitungsinformationen in Wikipedia-Artikeln, Templates und Meta-Templates. Die empirische Evaluation in einem Laborexperiment mit 100 Teilnehmern und eine Umfrage bestätigen die Gültigkeit, Nützlichkeit und Effektivität der generierten Ansätze. Die Konfigurationsunterstützung kann durch einen standardisierten Beratungsprozess und die Vermittlung des für eine konkrete ERP-Einführung notwendigen Wissens mittels Massenindividualisierung ergänzt werden. Dieser Ansatz wurde mit und für ERP5 umgesetzt und lässt sich auch auf andere Open-Source-Projekte übertragen.

El cacao peruano se ha convertido en uno de los productos nacionales más importantes del país, ya que gracias a su alta producción y a sus atributos ha logrado posicionarse como el tercer mayor productor de la región y octavo a nivel mundial. Por ello, el Estado peruano ha buscado promover su consumo e internacionalización mediante diversas acciones como el Programa “Ruta Exportadora”, el cual cuenta con una línea especializada de cacao. Ante esto, la presente tesis tiene como objetivo principal determinar si la participación en el Programa Ruta Exportadora está asociada con el desempeño exportador de las empresas PYMES del sector cacao de las Regiones San Martín y Junín entre el periodo de 2016-2019, considerando como dimensiones el (i) Compromiso Exportador, (ii) Conocimiento Exportador, (iii) Asistencia Financiera y (iv) Redes Internacionales basado en investigaciones predecederas. Para ello, se aplicó una investigación mixta con diseño transversal correlacional. Para la información cualitativa se entrevistaron a 8 expertos de PROMPERÚ y consultores externos, analizados mediante el programa Atlas Ti. Asimismo, para la fase cuantitativa se diseñó una encuesta cerrada a escala de Likert, obteniendo 14 respuestas de representantes de PYMES cacaoteras participantes del programa y analizados a través del software SPSS. Con relación a los resultados, mediante el análisis de Rho Spearman, se obtuvo que el Programa “Ruta Exportadora” está relacionado con el desempeño exportador de las empresas PYMES del sector cacao de las Regiones San Martín y Junín entre el periodo de 2016-2019. Además, se pudo determinar que las dimensiones de (ii) conocimiento exportador y (iv) redes internacionales están relacionadas con el desempeño exportador; mientras que (i) el compromiso exportador y (iii) asistencia financiera no se encuentran asociadas. / Peruvian cocoa has become one of the most important national products in the country, as thanks to its high production and attributes it´s highly demanded internationally, managing to position as the third largest producer in the region and eighth worldwide. For this reason, the Peruvian State has been establishing various actions to promote its consumption and commercialization, such as the "Export Route" Program, which has a specialized cocoa line. Given this, the present research work aims to determine if the “Export Route” Program is associated on the export performance of SMEs companies in the cocoa sector of the San Martín and Junín Regions between the period 2016-2019, considering as dimensions of the program the Export Commitment, Export of Knowledge, Financial Assistance and International Networks. For this, a mixed investigation was applied, with a correlational cross-sectional design. For the qualitative information, 8 experts from PROMPERU and external consultants were interviewed, analyzed through the Atlas Ti program. Also, for the quantitative phase, a closed Likert scale survey was designed, obtaining 14 responses from representatives of cocoa SMEs participating in the program and analyzed through the SPSS software. Regarding the results, through the Rho Spearman analysis, it was obtained that the "Export Route" Program is related to the export performance of SMEs in the cocoa sector of the San Martin and Junín Regions between the period 2016-2019. In addition, it was found that the dimensions of (ii) export knowledge and (iv) international networks are related to export performance; while (i) the export commitment and (iii) financial assistance are not associated. / Tesis

Syfte: Molnbaserade tjänster har blivit allt vanligare i redovisningsbranschen. Därför syftar denna studie till att undersöka vilka faktorer som ligger till grund för små och medelstora redovisningsbyråers adoptionsbeslut vid implementeringen av molnbaserad klientredovisning. Metod: Studien utgår ifrån den hermeneutiska forskningsfilosofin med en abduktiv ansats då tidigare studier inom området varit få och att vi söker förståelse för motiven bakom människors handlingar. Rent praktiskt har elva semi-strukturerade intervjuer hos små och medelstora redovisningsbyråer genomförts. En modifierad EDI-adoptionsmodell har använts som en del av studiens teoretiska utgångspunkt. Resultat och slutsats: Faktorer som påverkar beslutet följer till stor del den modifierade EDI- adoptionsmodellen. Däremot hade organisatorisk beredskap inte lika stor påverkan som övriga tre kategorier. Dessutom upptäcktes en ny faktor, trygghet. Examensarbetets bidrag: Studien bidrar till en förståelse för vilka faktorer som är av betydelse vid adoption av molnbaserade redovisningssystem. Det bör vara av intresse för leverantörer, men även ge stöd åt redovisningsbyråer som står inför ett sådant beslut. Förslag till fortsatt forskning: Ett förslag är att undersöka vilka faktorer som är av betydelse i framtiden när molnbaserad redovisning är mindre nytt, hur byråer påverkas efter implementeringen samt hur relationerna med klienterna och lönsamheten påverkas. Vidare hade det varit önskvärt att undersöka den nytillkomna faktorn, trygghet, och se om den bör läggas till som en del av en ny modifierad EDI-adoptionsmodell. / Aim: Cloud computing is more interesting now than ever before, especially in the accounting industry. Therefore, this study aims to examine which factors motivate small and medium sized accounting practices to adopt cloud-based client accounting. Method: This study assumes a hermeneutic research philosophy with an abductive approach because of the lack of previous studies in the field and that we are seeking to understand motives behind people's actions. Eleven semi-structured interviews were conducted with employees from small and medium-sized accounting practices. A modified EDI-adoption model was used as a part of the study's theoretical framework. Results and conclusions: The results show that most of the factors follow the modified EDI- adoption model but the organisational readiness didn ́t have as much impact on SMP:s decision as the others. A new factor, safety, was also discovered. Contribution of the thesis: The study contributes to an understanding of which factors that have an impact on SMP:s decision to adopt cloud-based client accounting. The findings should be of interest to different cloud accounting providers such as Fortnox, as well as accounting practices that are thinking about adopting cloud-based client accounting. Suggestions for future research: One suggestion for future research is to study which factors have an impact on SMP:s in the future when cloud-based accounting isn ́t seen as something new and how the client relationships and profitability of the practices will be affected by the adoption. Also, it would be interesting to examine the new factor, safety, and see if it should be a part of the future EDI-adoption model.

This study explored the acceptance of cloud computing (CC) services by small and medium enterprises (SMEs) in Lagos, Nigeria, which has been missing from CC services literature. It aimed to understand the motivations for adoption, the uses of the services, and the benefits they derive from it. The uses and gratification theory was applied as the theoretic framework for this endeavor. An online survey with close-ended and open-ended questions was distributed to 1200 randomly selected participants through email. In total, 392 valid responses were collected and analyzed using descriptive statistics and categories. The results found that SMEs in Lagos, Nigeria had a low level of awareness and appreciation of CC services. The adoption rate was also low. Unlike their counterparts in other regions, SMEs primary concerns were service downtime, stable power supply, and better internet access. The study found that SMEs were not taking full advantage of the capabilities of CC services. Some sections, however, were doing better than others, such as the information and communications sub-sector. This study suggested that targeted interventions should be conducted to raise the awareness of CC services in SMEs, and to improve their efficient and effective use of CC services. The uses and gratification theory was appropriate for guiding this study to understand the acceptance and use of CC services by SMEs in Lagos, Nigeria.