Os aglomerados de pequenas e médias empresas têm recebido grande atenção devido ao potencial de desenvolvimento econômico e social que eles representam. Percebe-se que, ao aproveitar as semelhanças existentes entre as empresas de um aglomerado, a aplicação de ferramentas de melhoria organizacional pode ser potencializada. Da mesma forma, a necessidade de aumentar a competitividade das empresas pela implantação dessas ferramentas pode estimular o desenvolvimento de ações conjuntas. Nesse sentido, este trabalho teve por objetivo propor um processo de implementação de um Sistema de Gestão da Qualidade (SGQ) para grupos de empresas. O trabalho consistiu em um levantamento bibliográfico, além do desenvolvimento da proposta e de uma pesquisa de campo. As etapas de pesquisa de campo envolveram a identificação, a escolha e a caracterização do aglomerado e das empresas típicas do aglomerado. Com o levantamento dessas informações, foi elaborada uma estrutura para implantação do SGQ, delineada com base no estudo de caso do aglomerado de empresas de máquinas e equipamentos da cidade de Sertãozinho. A partir deste estudo, propôs-se uma estrutura documental e um processo de implementação conjunta de um SGQ baseado nos requisitos da ISO 9001:2000. Foi possível constatar que as similaridades existentes entre as pequenas empresas, aliadas à necessidade e ao tipo de relacionamento da cadeia local, facilitam o desenvolvimento de um processo de implementação conjunta. A proposta foi avaliada por meio de entrevistas com representantes de empresas e entidades do aglomerado de Sertãozinho. A partir dessa avaliação, foi possível perceber que a proposta é viável, no entanto, dependerá da preparação das empresas e também do apoio de instituições e empresas que exercem a governança na região. / Small and medium-sized entrerprise clusters have received great attention due to their potential for promoting the economic and social development of the companies they represent. Upon exploiting the similarities among companies from the same cluster, the application of continuous improvement tools is facilitated. Following this line of thinking, the necessity of increasing companies\' competitiveness through the deployment of these tools may stimulate the development of collaborative initiatives. Therefore, the objective of this research is to propose a process for deploying a Quality Management System (QMS) for groups of companies. This work consists of a literature review, the proposal development and a field research. The stages of the field research included the identification, choice and characterization of the cluster and its typical companies. Based on this data, which was obtained by means of a case study undertook in Sertãozinho industrial machine and equipment cluster, a structure for deploying the QMS was built. Later, a document structure and a join action process for the QMS based on the requirements from ISO 9001:2000 was proposed. Interviews with the representatives of some companies from this cluster were used to assess the proposal. These interviews showed that this proposal is viable, but its success will depend on the companies\' preparation and also on the support of the institutions which govern the region.

企業社會責任這個名詞，隨著金融風暴的發生，氣候的暖化，大自然的反撲，喚醒全球的人類，應該善盡企業社會責任，已蔚為風潮。 然而，推動企業社會責任多僅限於擁有較廣大資源的大企業，並未普及至中小企業。本研究，透過回顧企業社會責任的發展與歷程，探討中小企業推動CSR案例，以質性研究，了解中小企業執行CSR，會碰到的困難與挑戰，以及中小企業如何運用有限資源落實企業社會責任，達到永續發展的目標。 個案公司的CSR係由領導人堅定的決心，由上往下推動，運用成立公益信託，聚焦弱勢教育，透過參加評鑑與評比，健全公司治理與CSR的機制，並且結盟公益組織，運用企業管理能力，克服中小企業資源不足與追求創造股東權益最大化的前提下，成功的推動CSR。 基於對個案公司的研究發現，本研究建議政府應建置資源平台，並且提供獎勵辦法，鼓勵中小企業建立CSR的制度與編製企業社會責任報告書，進而制定法令規範，此外，本研究建議中小企業可藉由參與CSR之評鑑與評比，以最低的成本，健全公司治理制度與CSR的完整機制。 / Corporate Social Responsibility (CSR) has become an increasingly important issue in the midst of the global financial crisis and global warming effect. CSR has been practiced in most of large enterprises that possess vast resources; however, it has not been popularly engaged by small and medium-sized enterprises (SMEs) yet. To understand the difficulties and challenges to SMEs and how they could practice CSR with limited resource to achieve the goal of sustainable business, the qualitative methodology is applied to collect data through reviewing the CSR development and process, and the CSR implementation in this SME case study. In the case study of this research, CSR is successfully carried out because the leader of the company promotes CSR concepts and activities to the employees with strong determination. They created an Educational Trust Fund to devote themselves in the Educational Program for Disadvantaged Children. Meanwhile, their corporate governance and CSR system are gradually enhanced and become well in place as the company participates in the CSR evaluation by a well-recognized media. Especially, while pursuing the most of shareholder benefits, the company implements CSR by utilizing their expertise in business management and cooperates with NPOs to overcome the lack of source in SMEs. According to the findings in this case, the study recommends the government construct a resource sharing platform and incentive programs to encourage SMEs to build up their CSR systems and prepare their CSR reports, and then promulgate the laws and regulations to require implementation of CSR in SMEs. Finally, the study suggests SME take the CSR evaluations by public media to enhance their corporate governance and CSR systems with the lowest cost.

Verslo valdymo sistemos (VVS) Lietuvoje jau gana ilgą laiką yra intepretuojamos kaip būtina inovacija įmonėms, norinčioms konkuruoti šiuolaikinėje ekonominėje terpėje. Todėl šiuo metu vis daugiau įmonių pasiryžta įdiegti VVS, o tai didelių investicijų reikalaujantis projektas, kuris nevisada sulaukia norimų rezultatų. Tokių situacijų atsiradimas didina poreikį atlikti nesėkmingų VVS diegimo priežasčių išsamų tyrimą. Šiame darbe išanalizuota verslo valdymo sistemų raida, diegimo modeliai, svarbiausi veiksniai, lemiantys diegimo projekto sėkmę. Atlikta Lietuvos ekspertų ir vartotojų apklausa padėjo įvertinti esamą VVS diegimo projektų situaciją Lietuvoje ir išanalizuoti veiksnių svarbumą atsižvelgiant į respondetų pateiktus atsakymus. Tai įgalino pasiūlyti Lietuvos smulkaus ir vidutinio verslo (SVV) įmonėms naująjį VVS diegimo modelį, kuriame sukaupta geriausia VVS diegimo praktika panaudojus užsienio literatūrą ir Lietuvos ekspertų patirtį. Darbą sudaro 6 dalys: įvadas, verslo valdymo sistemos įmonės valdyme, verslo valdymo sistemų diegimo procesas ir lemiantys veiksniai, verslo valdymo sistemų diegimo modelis, išvados, literatūros sąrašas. Darbo apimtis – 73 p. teksto be priedų, 9 iliustr., 13 lent., 71 bibliografiniai šaltiniai. / Enterprise resource planning (ERP) systems in Lithuania have been already used for a long time and they are interpreted as a necessary innovation for enterprises which want to compete in the contemporary economic environment. Thus, currently more enterprises resolve to implement ERP systems. This project requires large investments and it does not always produce the desired result. Situations like this increase the necessity to do a proper research of reasons for unsuccessful implementation of ERP systems. In this final work enterprise resource planning system‘s development, models of implementation, most important factors which influence project’s success are analyzed. Performed Lithuanian specialists’ and consumers’ survey helped to evaluate an existing situation of ERP systems implementation in Lithuania and to analyze the importance of factors according to respondents’ answers. That enabled to offer a new ERP system’s implementation model which contains the best ERP system’s implementation practice in foreign scientific literature as well as the experience of Lithuanian experts for Lithuanian small and medium enterprises. The Master Thesis consists of 6 parts: introduction, enterprise resource planning systems in enterprise‘s management, the process of enterprise resource planning system implementation and influencing factors, enterprise resource planning systems implementation model, conclusions, references. The length of the Thesis is: 73 pages of text without appendices... [to full text]

The significancy of small and medium enterprise is really important. Small and medium enterprise creates working stations and competitive enviroment. In these days are these enterprise in impasse situation. The tendency of globalization destroys small and medium enterpriseurs, because they cannot create good earnings and sufficient profit. The purpose of this diploma paper was analysis of competition which is situated in local region and which stand to enterpriseur of company Nový Byt in good stead. Nový Byt has a big tradition in local market and the owner offers good services and quality furniture. Feature of this diploma paper was analysis of local and potencional competion and consumer analysis. The biggest competition for the company Nový Byt is definetely Nábytek u Kozů. This company is not situated in Žďár on Sázava, but in Nové Město on Morava. The owner is prepared to establish another store in Žďár on Sázava in future. The company started in 2005 and made a big progress in selling furniture. Nábytek u Kozů sells the same kinds of furniture and accessories like Nový Byt. Prices of that furniture are on the same level and the company offers better and cheaper services. The owner is well-educated in selling furniture, because he worked like a business assistant of furniture company calls Pohoda. Another rival companies are A JE TO and Bexim. These companies are situated in same department store in Žďár on Sázava. A JE TO tries to sell a good-price furniture and offers many services. Bexim sells furniture only from czech suppliers and relies on quality products. The purpose of questionnaire searching is founding segment of customers, which will be usefull for company Nový Byt. It should be persons from 20 ? 59 years old. The most of these respondents were satisfied with the price and quality of furniture. Many of these respondents have no experience with buying products by the internet. This finding was very suprising and it gives the owner big potencial to the future of selling furniture by the internet.

Os aglomerados de pequenas e médias empresas têm recebido grande atenção devido ao potencial de desenvolvimento econômico e social que eles representam. Percebe-se que, ao aproveitar as semelhanças existentes entre as empresas de um aglomerado, a aplicação de ferramentas de melhoria organizacional pode ser potencializada. Da mesma forma, a necessidade de aumentar a competitividade das empresas pela implantação dessas ferramentas pode estimular o desenvolvimento de ações conjuntas. Nesse sentido, este trabalho teve por objetivo propor um processo de implementação de um Sistema de Gestão da Qualidade (SGQ) para grupos de empresas. O trabalho consistiu em um levantamento bibliográfico, além do desenvolvimento da proposta e de uma pesquisa de campo. As etapas de pesquisa de campo envolveram a identificação, a escolha e a caracterização do aglomerado e das empresas típicas do aglomerado. Com o levantamento dessas informações, foi elaborada uma estrutura para implantação do SGQ, delineada com base no estudo de caso do aglomerado de empresas de máquinas e equipamentos da cidade de Sertãozinho. A partir deste estudo, propôs-se uma estrutura documental e um processo de implementação conjunta de um SGQ baseado nos requisitos da ISO 9001:2000. Foi possível constatar que as similaridades existentes entre as pequenas empresas, aliadas à necessidade e ao tipo de relacionamento da cadeia local, facilitam o desenvolvimento de um processo de implementação conjunta. A proposta foi avaliada por meio de entrevistas com representantes de empresas e entidades do aglomerado de Sertãozinho. A partir dessa avaliação, foi possível perceber que a proposta é viável, no entanto, dependerá da preparação das empresas e também do apoio de instituições e empresas que exercem a governança na região. / Small and medium-sized entrerprise clusters have received great attention due to their potential for promoting the economic and social development of the companies they represent. Upon exploiting the similarities among companies from the same cluster, the application of continuous improvement tools is facilitated. Following this line of thinking, the necessity of increasing companies\' competitiveness through the deployment of these tools may stimulate the development of collaborative initiatives. Therefore, the objective of this research is to propose a process for deploying a Quality Management System (QMS) for groups of companies. This work consists of a literature review, the proposal development and a field research. The stages of the field research included the identification, choice and characterization of the cluster and its typical companies. Based on this data, which was obtained by means of a case study undertook in Sertãozinho industrial machine and equipment cluster, a structure for deploying the QMS was built. Later, a document structure and a join action process for the QMS based on the requirements from ISO 9001:2000 was proposed. Interviews with the representatives of some companies from this cluster were used to assess the proposal. These interviews showed that this proposal is viable, but its success will depend on the companies\' preparation and also on the support of the institutions which govern the region.

2008年金融風暴後，人們再度掀起一股傳統資本主義的反思運動，對於現在企業與社會的關係，以及企業扮演的角色與負起的社會責任，民眾產生質疑與不信任，2017年Edelman Trust Barometer的信任度報告以「信任危機」（Trust in Crisis）來形容2017年，民眾對政府、企業、媒體、非營利組織的信任度逐年下降，代表對於社會整體的運作機制都失去信心，過去傳統資本主義的運作方式面臨嚴峻的考驗，總體環境開始產生變化。 2007年，世界上開始醞釀出一波重新定義成功企業的B型企業運動，希望未來企業不僅爭取成為最好的公司，更競相成為對世界最好的企業，與過去不同的是，這波運動主要由各國的中小型企業參與，代表中小企業在企業社會責任議題上有一個新的管道，2014年台灣誕生第一家通過B型企業認證的企業，開啟B型企業運動在台灣的發展，而面對全球環境的變動，台灣中小企業急需思考自身在社會責任議題的策略，否則可能面臨生存危機。 本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題，透過文獻探討與訪談的方式，歸納出中小企業發展企業社會責任的優勢以及限制，並整理B型企業運動的特性，檢視兩者的是否能相輔相成，研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議，能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低，成為中小企業CSR新的評量工具，幫助中小企業朝永續轉型邁進。 / After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them. This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs.

現金是企業流動性最強的一項資產，良好的現金流循環對於企業日常的經營、籌資、投資活動起著重要的作用。本文以2009-2016年中國主板、中小板及創業板上市企業為研究對象，對這三個市場上市企業的現金持有水平及其影響因素進行比較分析。 本文在Opler等(1999)現金持有影響因素模型的基礎上，參考學者對中國大陸上市企業現金持有影響因素的選擇，結合公司治理、行業及宏觀因素，建構了現金持有的影響因素檢驗模型，通過實證研究主要得出了以下結論：1、中小板及創業板市場上市企業現金持有水平均高於主板市場；2、中小板及創業板市場上市企業現金持有水平的構成與主板市場存在顯著差異；3、現金持有水平存在行業差異；4、主板市場及創業板市場“經濟新常態”前後期現金持有水平存在顯著差異；5、股權結構，即管理層持股水平和國有持股水平對現金持有水平在主板市場上呈顯著正相關關係。 本文的研究，從學術的角度看，為企業現金持有水平的影響因素的研究提供了新的切入點，以中國大陸主板、中小板及創業板上市企業作為研究對象，探究三個市場上市企業現金持有水平及其影響因素的差異。從實務的角度看，通過本文的研究，可以明確不同市場現金持有水平及其影響因素的差異，為企業現金管理決策提供新的思路。 / Cash is the most liquid current accent in balance sheets. A good cash flow plays an important role in a firm’s daily operating, investing and financing. In cash flow statement, net cash flow is the main component of a firm’s operating, investing and financing. Base on the enterprises in China A-share stock market from 2009 to 2016, we separate these enterprises into parts according to the enterprises’ offering market, such as the main board, small and medium sized board and growth enterprises board. Basing on the impact factor of cash holdings model from Opler et al. (2002) and the selecting of the impact factor of cash holdings in China stock market, this thesis constructs a testing model of determinants of the level of cash holding and draws to these conclusion: 1. The cash holding level of small and medium sized board market and growth enterprises market are higher than that of main board market. 2. Three types of net cash flow of cash holding level of small and medium sized board and growth enterprises board are significantly different from those in the main board. 3.Different industry has different cash holding level. 4. Cash holding level has significant difference between before and after China's New Normal in main board market and growth enterprises market. 5. Management shareholding level and state holding level, has a significant positive correlation with cash holding level in the main board. This thesis makes a contribution to providing new ideas and methods in studying the impact factor of cash holding level, researching the source and cash holding’s influence to cash from a firm’s operating, investing and financing activities.

What other means of influence exist in business other than economic? That is the question we set out to answer in regards to the fashion industry and the specific supply chain of cashmere. The cashmere industry has been described as complex, therefore the research has taken a complex adaptive systems approach to investigate how relationships between parts give rise to the collective behaviours of a system and how the system interacts and forms relationships with its environment. This paper describes a qualitative case study research conducted to identify the potential influence that a small to medium enterprises can have on their supply chain actors to steer them towards sustainability. Looking specifically at the supply chain of one Scottish cashmere manufacturer within the luxury fashion industry we have assessed this company’s current reality to the Framework for Strategic Sustainable Development. This paper aims to present enablers and barriers towards influence, their correlations and complexity when looking at sustainability. In addition it will provide prescriptive thoughts for SMEs to support internal and external transition through sustainable development towards a sustainable cashmere supply chain.

Since the third and possibly the last grant period for the Czech Republic in the framework of drawing the European Funds is underway, it is assumed that businesses successfully and efficiently draw funds with allocated resources for the Czech Republic. Agencies should also help to the effective implementation, however, their activities do not reflect the market and clients requirements properly. To confirm that, the Czech Republic was in previous years, one of the worst states in terms of efficiency of drawing on funds of the EU structural funds, which was caused by an improperly formed grant system by management authorities, as well as misconduct on the part of applicants and potential beneficiaries and agencies with their erroneous philosophies. Author task was to analyse the causes of drawing funds inefficiency with a detailed focus on Operational Programme Enterprise and Innovation and Entreprise and Innovation for Competitiveness used mainly for businesses. Diploma thesis not only analyses the current grant situation in which entrepreneurs can submit their project applications but also proposes possible solutions how to help entrepreneurs in drawing on funds.

This thesis analyzes the field of Document Management Systems (DMS) in Small and medium enterprises (SME). To be more specific, it analyzes ways and opportunities of a transition of the actual company situation to a cloud solution realized by the means of outsourcing. Due to the fact that this transition consists of many steps, some of them are critical for a successful realization, those steps have to be precisely analyzed and afterwards a corresponding solution has to be proposed. This analysis describes in a detail all the connections, which may interfere with each other and which may also interfere with the whole transition. The goals of this thesis are mainly to provide a specialized analysis of the transition to the cloud DMS, analysis of available cloud solutions, their categorization and assessment, description of connections emerging from the use of the cloud DMS in Small and medium enterprises, description of impacts of realized solutions and finally a summary of the analysis into a compact unit designated to be used as a manual for cloud DMS implementation in the Small and medium enterprise.