Small and medium-sized enterprises are important part of economy. All of them create healthy corporate environment, new jobs for people, increase dynamic of market and they are stabilizing component of economic system. This thesis deals with the possibilities of international cooperation between Lower Austrian and South Moravian small and medium-sized enterprises and with the task of small and medium-sized enterprises in regions. Cooperation between regions contribute to transfer experiences in term of small and medium-sized enterprises, to creation collective projects and to development of regions.

Background: Existing literature suggests research about sustainability and Small- and Medium Sized Enterprises (SMEs) to be limited. SMEs tend to have less resources than large companies and as a result of this sustainability integration may be challenging. Despite these resource restrictions, some SMEs still succeed in integrating sustainability. Some literature suggests that organisational culture could influence the integration of sustainability. Purpose: The purpose of this thesis is to investigate how organisational culture attributes influence the integration of sustainability in Swedish SMEs. Method: To fulfil the purpose of this thesis, a multiple case study consisting of six SMEs in the Jönköping region is performed. Qualitative semi-structured interviews are conducted with the manager and/or head of sustainability. Furthermore, structured interviews are conducted with managers and employees, in an attempt to gain insights into the values and cultural attributes of the organisational culture of the SME.   Main Findings: The results reveal that an organisational culture which emphasises internal relationships, stability and goal-setting and planning seem to facilitate the integration of sustainability. SMEs with the attribute of valuing internal relationships are aided in the integration of sustainability through the existence of tightly knit groups that work together toward the long-term goal of integrating sustainability. The positive influence of stability stems from the fact that the attribute provides structure, economic stability, and a stable employee base. A high focus on goal-setting and planning may enable the integration of sustainability through providing clear missions and objectives which the company strives toward.  Managerial Implications: This study urges three implications for managers of SMEs; 1. It provide managers with some understanding of how their organisational culture may affect sustainability integration. 2. It provide insight into the challenges companies may face as the result of lacking certain cultural attributes. 3.  It provide indications of which attributes that could be beneficial to develop or incorporate into the organisational culture in order to aid the integration of sustainability.

O objetivo geral desta pesquisa foi avaliar a existência de uma orientação do controle do desempenho utilizados nas pequenas e médias empresas hoteleiras e sua adequação aos fatores-chave de competitividade do setor. Essa pesquisa foi realizada na região central do Estado de São Paulo contemplando os circuitos Paulista da Chapada Guarani e Ecocaipira. A pesquisa fundamenta-se no vácuo existente entre a visão estratégica e visão operacional na gestão empresarial, ou seja, a falta de integração entre as diretrizes estratégicas e a operação das empresas. A medição de desempenho é uma atividade que visa melhorar gradativamente a atuação das empresas, fazendo com que elas se mantenham competitivas. O trabalho de campo foi dividido em três fases: a primeira e segunda fase concentrou-se na abordagem quantitativa. A primeira fase teve o propósito de identificar a quantidade de empresas hoteleiras na região central do Estado de São Paulo, considerando o mapeamento da equipe de pesquisadores do GEOPE da EESC - USP. A segunda fase teve o propósito de caracterizar a preocupação com o controle do desempenho e com as medidas de desempenho da organização. A terceira fase concentrou-se na abordagem qualitativa, na qual foi feito um estudo de caso com o propósito de verificar os indicadores utilizados pelas empresas e verificar se estão orientados para a competitividade. Como principal resultado, observou-se que os mecanismos de controle do desempenho são adequados as características do contexto social de cada organização e, como conseqüência, está relacionado à estratégia da empresa. Ainda, concluiu-se que os indicadores de desempenho das grandes e das pequenas empresas hoteleiras são semelhantes, a diferença está na formalização desses indicadores. / The general aim of this research is to evaluate the existence of an orientation of the organizational control utilized in small and medium sized hotels and its adequacy for the key competitivity factors of the sector. The research was conducted in the central region of São Paulo State comprising the Paulista Circuits of Chapada Guarani and Ecocaipira, based on the vacuum that exists between the strategic and operational visions in the entrepreneural management, i. e., the lack of integration between the strategic guidelines and the operation of the enterprises. The performance measurement is an activity that aims to gradually improve the action of enterprises, so that they keep themselves competitive, which is the basis in the strategic process. The field work was divided into three stages, of which the first and the second focused on the quantitative approach. In the first phase the aim was the identification and quantification of hotels in the central region of São Paulo state, considering the mapping of the research group of GEOPE at São Carlos Engineering School - USP. In the second phase, the concern about the performance control and measurement of the organization was characterized. Finally, the third phase focused on the qualitative approach, in which a case study was conducted in order to verify the indicators utilized by the enterprises and check that they are oriented towards competitiveness. As a main result, it was possible to observe that the performance control mechanisms are adequate for the characteristics of the social context of each organization and, therefore, related to the enterprise strategy. The performance indicators of large and small hotels are similar, differing only in their formalization.

As pequenas e médias empresas desempenham um papel importante para a economia dos países, seja pela geração de empregos ou por sua participação no Produto Interno Bruto. No entanto, esse grupo de empresas enfrenta uma série de dificuldades quanto à obtenção de recursos para alavancar o seu crescimento e financiar seus projetos de longo prazo. Uma das alternativas é o acesso ao mercado de capitais, opção que deve ser incentivada e facilitada pelas instituições interessadas. Apesar da relevância do tema é possível observar a escassez de pesquisas relacionadas ao assunto, portanto, este trabalho pretende apresentar um referencial que possa colaborar com o crescimento e desenvolvimento da pequena e média empresa e com novas pesquisas nesta área. A pesquisa é quantitativa de caráter exploratória, não probabilística. Os meios de obtenção dos dados são: bibliográfico e pesquisa de campo, através de um questionário enviado para um grupo de gestores de pequenas e médias empresas emergentes. Os resultados sugerem que esses gestores possuem conhecimento sobre diferentes fontes de financiamento, sobre mercado de capitais e Governança Corporativa. As empresas pesquisadas são de capital fechado e a maioria não pretende abrir o capital. Dentre as que pretendem abrir o capital ou não desconsideram essa possibilidade, os resultados apontam que elas estão se preparando para futuro acesso ao mercado de ações, mas os seus gestores apontam os custos, principalmente os relacionados ao processo de IPO como principal barreira. Os resultados sugerem vários fatores que podem colaborar com as PMEs, como incentivos fiscais aos investidores e presença de um assessor. Indicam também que esse grupo de empresas em crescimento pretende prosseguir com suas estratégias de crescimento, aplicando os recursos obtidos em tecnologia, inovação e busca de novos mercados. O trabalho possui aplicabilidades práticas por trazer informações que podem sem utilizadas por gestores que desejam buscar novas formas de financiamento para seus projetos e colaborar com o aprimoramento do segmento da bolsa voltado para pequenas empresas com potencial de crescimento. / Small and medium-sized enterprises play an important role in the countries\' economy either by generation of employment or for their share in Gross Domestic Product (GDP). However, this group of companies face a range of difficulties related to obtaining financial resources to leverage growth and to finance long-term projects as well. To have access to capital market is one possible alternative, which needs to be encouraged and facilitated by interested agencies. Despite the relevance of this issue we can observe a few studies related to this subject. Therefore, this work aims to present a framework that can collaborate with the growth and development of small and medium-sized enterprises, in addition to encourage further researchs in this field. This is an exploratory study with a quantitative approach, non-probabilistic. The means used to obtain the data were bibliographic andfield research by way of a structured questionnaire which was sent out to an emerging enterprises\' group of managers. The findings suggest that the managers have knowledge on different sources of financing, as well as, capital market and Corporate Governance. The researched firms are privately-held companies and most of them don\'t intend to open up their capital. Among those firms which intend to open up their capital or not disregard this possibility, the results point out that these firms have been getting ready for a possible initial public offering in the future, but their managers consider the costs, mainly those related to the IPO process, the main barrier. The results also suggest that many factors can contribute with SMEs, such as tax incentives to investors and assistance from an advisor. The findings indicate that this group of growing firms intend to proceed with their growth strategies, applying resources in technology, innovation, and new markets. The work has practical applicabilities, the results can be used by managers who wish to access new sources of financing and cooperate with the improvement of the stock market segment for small and medium-sized businesses with potential growth.

Background: Blockchain is a technological innovation, and its benefits such as decentralized transactions without a trusted third party, improvements in traceability and efficiency can potentially facilitate complex challenges faced by supply chains (Hughes et al., 2019; Saberi et al., 2019). However, solutions are rather in a demonstration stage, which raises the question of what barriers prevent organizations from adopting blockchain (Kouhizadeh et al., 2021). Especially small and medium-sized enterprises (SME) have been neglected in blockchain adoption studies (Wong et al., 2020). However, research recognizes that they should be considered separately because of their specific needs (Chouki et al., 2020). Moreover, the pre-decision stage of the adoption is of interest, as blockchain applications for the supply chain are still in a pilot phase (Y. Wang, Singgih, et al., 2019). Research Question: What barriers do SMEs face during the pre-decision stage of blockchain adoption for supply chain? Theoretical Framework: A framework developed by Kouhizadeh et al. (2021) containing barriers that impede blockchain adoption for supply chains is contextualized in the pre-decision phase and focused on SMEs. Methodology and Data Collection: This thesis follows a qualitative, deductive approach. An exploratory single case study was conducted to collect data through semi-structured interviews. This sheds light on the blockchain adoption from the perspective of a Swedish SME in the pre-decision stage that intends to use blockchain for sustainable water management in an agricultural supply chain. Complementary to this, blockchain experts are interviewed to enrich companies' responses that cannot fully illuminate the barriers due to their limited knowledge. Findings: Supply chain barriers emerged as the most important, especially 'SC2- Problems in collaboration, communication, and coordination in the supply chain', and 'SC1- Lack of customers' awareness and tendency about sustainability and blockchain technology'. Furthermore, four characteristics were identified that significantly influence the perception of the barriers in the setting studied: The proactive commitment to adopting blockchain, the affinity and attitude toward information technology (IT), trust, and financial support. Conclusions: Several managerial and theoretical implications result from the study, as well as suggestions for further research. These include that SMEs and consultants should consider the characteristics that influence perceptions of barriers in order to prioritize the barriers, and also in research they should be more emphasized to enhance transferability of blockchain adoption research. Limitations include that the case study was conducted on a single SME in Sweden, therefore a validation of the results in other SMEs would be beneficial. In addition, a longitudinal study could shed light on how the barriers change during the adoption process, and further research could reveal the strategies that SMEs use to overcome the barriers.

Background: Existing literature implies research about Sustainability reporting and SMEs to be limited. SMEs are more vulnerable to economic pressure which may result in enhanced challenges in integrating sustainability practice. Because of SMEs’ vulnerability to financial pressures, and the law’s burden, the Swedish government, has excluded them from the law of sustainability reporting. Despite being excluded from the law, some SMEs are communicating on sustainability anyway, and the literature suggests that indirect forces could influence the strategies of sustainability performance.   Purpose: This thesis aims to explore the underlying rationale of why SMEs in Sweden communicate on their sustainability performance, through a lens of stakeholder engagement.   Method: The study is built upon enterprise occurrence, where four SMEs based in the Jönköping region has been interviewed with open- and semi-structured questions. The study follows an interpretivism approach with an exploratory nature of discovering the topic of SME and sustainability communication.   Conclusion: This study has shown that the answer to why SMEs communicate on their sustainability performance is rather complex as it is hidden behind enterprise’s unique institutional structures with internal and external influences that shape decisions and attitudes. Throughout this study, it has been recognised that SMEs’ sustainability communication is performed beyond legal borders due to various reasons, and in particular the following; pressure from surrounding institutional structures; stakeholder relationships; and visions based on personal values and strong organisational core beliefs.

Background: CSR has become an integral part of most businesses during the years, however, it has not necessarily happened by choice for every company. Stakeholders have become aware of the negative impact ofcorporations’ operations and actions on the planet and on society, consequently, they started to pressure companies to be more responsible when conducting business. However, facing financial shortages might interfere with the accomplishment of these practices and corresponding activities. Furthermore, as differently sized and differently located companies might practice CSR in a different way, size and geographical location might also have an influence on these CSR practices and activities. Purpose: The purpose of this research is to explore the influence of size and geography on CSR practices and activities adopted by SMEs and large corporations in Sweden and in Hungary when facing shortage in their financial resources. Method: In order to achieve the purpose, a qualitative research method has been used. Multiple case studies were conducted with two Hungarian SMEs, a Hungarian large enterprise, a Swedish SME and a Swedish large firm. The empirical data was collected with the help of semi-structured interviews as well as data from corporate websites, annual reports, sustainability reports and social media. Conclusion: The results of this thesis show that the approach each company takes to practicing CSR seems to influence all of their activities. The size of the company appears to influence fewer practices, while geography comes across as having the least influence among these factors.

Objetivos: responder às seguintes questões de pesquisa: (1) Como gerenciar um projeto de melhoria de processos na Pequena e Média Empresa? (2) Quais são os fatores críticos para a implantação bem-sucedida de um modelo de projeto de melhoria de processos? Fundamentação teórica: Ao analisar a literatura, foi possível mapear três principais características da gestão das Pequenas e Médias Empresas: (1) Planejamento e Controle da Produção deficientes, (2) informalidade na execução dos processos e (3) falta de mensuração de resultados. O modelo de projeto de melhoria de processos proposto neste trabalho parte de um entendimento de que as caraterísticas (2) e (3) explicam (1) em grande medida. Metodologia: Este trabalho utilizou a pesquisa-ação para validar um modelo de projeto de melhoria em Planejamento e Controle da Produção para Pequenas e Médias Empresas. O modelo baseia-se no método DMAIC e utiliza o BPM, um Sistema de Gerenciamento de Resultados e ferramentas da qualidade para formalizar os processos de Planejamento e Controle da Produção e mensurar os seus resultados. Resultados: Esta pesquisa mostra que é possível realizar melhorias nos processos de Planejamento e Controle da Produção de Pequenas e Médias Empresas através da utilização de um modelo de projeto de melhoria estruturado baseado no método DMAIC. Com a utilização do modelo proposto os processos de planejamento e controle puderam ser formalizados e os seus resultados mensurados na empresa estudada. Tanto a formalização de processos quanto a mensuração dos resultados impactaram positivamente os processos de Planejamento e Controle da Produção. A formalização do processo ajudou a disseminar o conhecimento das atividades entre os funcionários da Pequena e Média Empresa e diminuiu consideravelmente a improvisação nos processos. Além disso, a formalização dos processos possibilitou que as áreas envolvidas no gerenciamento dos pedidos da empresa se comunicassem melhor e com isso foi possível identificar uma série de deficiências no processo. Por fim, a mensuração de resultados permitiu identificar problemas que não eram conhecidos pelos agentes do processo da empresa estudada. Contribuições: São duas as contribuições principais desta pesquisa. A primeira contribuição é de origem prática e está relacionada à falta de detalhamento ou até mesmo de um roteiro sobre como implantar um modelo de projeto de melhoria de processos em uma Pequena e Média Empresa. Neste trabalho, apresenta-se um passo a passo para conduzir e implantar tal projeto no ambiente da Pequena e Média Empresa. A segunda contribuição é de origem teórica e diz respeito aos fatores que devem ser considerados na condução e implantação de um modelo de projeto de melhoria de processos para que a sua implantação seja bem-sucedida. / Objectives: answer the following research questions: (1) How to manage a process improvement project in Small and Medium-Sized Enterprises? (2) Which are the critical factors for the successful implementation of the proposed improvement project model? Theoretical background: In analyzing the literature, it was possible to map three main characteristics of SMEs management: (1) poor Production Planning and Control, (2) informality in the execution of process and (3) lack of measurement of results. The proposed improvement project model in this work starts with an understanding that the characteristics (2) and (3) explain (1) to a great extent. Methodology: This study used the action research to validate an improvement project model of Production Planning and Control in Small and Medium Enterprises. The model is based on the DMAIC method and uses BPM, a Performance Management System and quality tools to formalize the Production Planning and Control processes and measure their results. Results: This research shows that it is possible to carry out improvements in the Production Planning and Control processes of the Small and Medium-Sized Enterprises through the use of a structured improvement model based on the DMAIC method. With the use of the proposed model, the Production Planning and Control processes could be formalized and their results measured. Both the process formalization and the results measurement positively affected the Production Planning and Control of the company studied. The process formalization helped to disseminate the knowledge of the activities among the employees of the Small and Medium- Sized Enterprise and considerably reduced the need of improvisation in the processes. In addition, the process formalization allowed the different areas of the company to communicate better and with this it was possible to identify a series of problems in the order management process. Finally, the measurement of results allowed us to identify problems that were not known to the process users. Contributions: There are two main contributions in this research. The first, of a practical matter, is related to the lack of a roadmap on how to implement a process improvement model in a Small and Medium-Sized Enterprise. This study provide a step-by-step guide to implement a process improvement project in the Small and Medium-Sized enterprise environment. The second, of a theoretical matter, refers to the factors that must be considered for the successful implementation of an improvement project model.

Small and medium-sized enterprises perform important task in economy. To the category fall into enterprises to 250 employees. They supply social background and make for limitation of migration inhabitantes abroad or their inland. For development of small and medium-size enterprises in south Bohemia and Lower Bavaria serve programmes for their support. Entrepreneurs have possibility cooperation with organisations which offer facilities for sphere facilitation of bussines. Through these institutions happenes link-up including cooperation between Czech-German regions.

Cette recherche contribue à identifier les principaux déterminants de l’ambidextrie dans le contexte de la PME; à proposer un modèle conceptuel qui témoigne des connaissances actuelles sur cet objet d’étude et à permettre une meilleure compréhension des facteurs organisationnels et managériaux favorisant la combinaison des innovations d’exploitation et d’exploration au sein des PME.Il sera donc question du concept d’ambidextrie organisationnelle et sa teneur à part dans le cadre des PME, du rôle central de l’entrepreneur ambidextre en tant que source et facilitateur de l’ambidextrie, de l’impact de la spécificité de ce type de structure sur les formes d’ambidextrie adoptées ainsi que de l’importance du réseau externe pour assurer la poursuite simultanée des innovations d’exploitation et d’exploration. L’apport de cette recherche est de permettre, à travers l’étude approfondie de sept cas de PME innovantes en Bretagne, d’intégrer les spécificités de la PME dans la conciliation de la double exigence d’innovation et de montrer que cette ambidextrie organisationnelle est envisageable pour une PME innovante malgré la contrainte de ressources spécifiques à ces organisations. / This research contributes to identify the main determiners of the ambidextrous in the context of the SME (SMALL AND MEDIUM-SIZED ENTERPRISE); to propose an abstract model which shows current knowledge on this object of study and to allow a better understanding of the organizational and management factors(mailmen) favoring the combination(overall) of the innovations of exploitation(operation) and exploration within SME(small and medium-sized enterprise). It will thus be question of the concept of organizational ambidextrous and its content to share(unit) within the framework of SME(SMALL AND MEDIUM-SIZED ENTERPRISE), of the central role of the ambidextrous entrepreneur as source(spring) and facilitator of the ambidextrous, the impact of the specificity of this type of structure on the forms(shapes) of ambidextrous adopted as well as the importance of the external network to assure(insure) the simultaneous pursuit(continuation) of the innovations of exploitation(operation) and of exploration. The contribution of this search(research) is to allow, through the innovative in-depth study of seven cases of SME(SMALL AND MEDIUM-SIZED ENTERPRISE) in Brittany, to integrate(join) the specificities of the SME(SMALL AND MEDIUM-SIZED ENTERPRISE) into the conciliation of the double requirement of innovation and to show that this organizational ambidextrous is possible for an innovative SME(SMALL AND MEDIUM-SIZED ENTERPRISE) in spite of the constraint of resources specific to these organizations.