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

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

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

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

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

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.

<p>The use of external providers for the provision of information and communication technology (ICT) in small and medium-sized enterprises (SMEs) is expected to increase. At the end of the 1990s the concept of Application Service Provision (ASP) and Application Service Providers (ASPs) was introduced. This is described as one way for SMEs to provide themselves with software applications. However, it</p><p>can be stated that the concept has not taken off. This study examines what reasons influence the decision-making when deciding to use or not use ASP. The research question is: How do SMEs decide on using an Application Service Provider for the provision and maintenance of ICT? In order to answer the question decision-making processes in SMEs have been investigated in an interpretive case study. This study</p><p>consisted of mainly semi-structured interviews that were done with three different ASPs and customers related to them. It also consisted of a questionnaire to the customers of one of the service providers. The analysis was then made as a withincase analysis, consisting of detailed write-ups for each site. The interviews and a literature survey of the ASP concept and theories that have been used to explain the ASP decision-making process generated seven constructs. From the presented and discussed theories, models and proposed constructs seven propositions were formulated. These propositions were used for the analysis and presentation of the findings in the study. The main conclusion of the study is the disparate view of what affects the adoption or non-adoption of the ASP concept. The service providers express the decision as a wish from the prospective customer to decrease costs and increase the predictability of costs. The customers on the other hand express it as a wish to increase accessibility; the cost perspective is found to be secondary.</p>

<p>Bakgrund</p><p>Från och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.</p><p>Syfte</p><p>Denna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.</p><p>Avgränsningar</p><p>Uppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.</p><p>Metod</p><p>Syftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.</p><p>Resultat</p><p>Redovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet. Vilken redovisningstradition ett land tillhör är avgörande för inställningen till IFRS för SMEs. Beskattningssystemet är av stor betydelse, profession och normgivande organ har också inverkan, medan kapitalmarknadsstrukturen i landet är av underordnad betydelse.</p> / <p>Background</p><p>All listed companies within the EU are obligated to apply IFRS in their accounting from January the 1st 2005. In most countries, companies are allowed to choose between applying the IFRS or their national regulations. It has shown that SMEs primarly choose to apply the national rules, since IFRS appears to be to complex and expensive. From this background IASB initiated a proposal regarding an implementation of international accountingstandards for small and medium-sized entities.</p><p>Purpose</p><p>This paper intends to examine how accounting standards as ideas are spread, who the carriers of the idea are and how the ideas become strong and gain legitimacy. Further, the intention is to examine what institutional factors, which can explain the attitude towards the implementation of international accounting standards for SMEs in different countries.</p><p>Demarcation</p><p>This study considers countries that belong to the anglosaxon or continentaleuropean accounting traditions and is a part of the EU or EEA.</p><p>Realization</p><p>The purpose is filled through analyzing IASBs line of action regarding the SME-project and through interpretation of the comments received by IASB, regarding the discussionpaper ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.</p><p>Results</p><p>Accountingideas are spread through bearers of the ideas and by the interpretationprocess, where they get strong and also gains legitimacy. What accountingtradition a country belongs to is crucial in the regards to the attitude towards IFRS for SMEs. Taxsystem is of great importance, profession and standardsetters as well, whereas the structure of the capitalmarket is less important.</p>

Vorliegender Leitfaden ist eines der Ergebnisse des Forschungsprojekts „Open Innovation in Life Sciences“ (OIL), das von Mai 2008 bis April 2011 an der Universität Potsdam durchgeführt wurde. Er nimmt für sich in Anspruch, gerade Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu unterstützen. Zielsetzung des Forschungsprojekts war es, (1) die Chancen und Risiken von Open Innovation unter besonderer Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open Innovation bei Pharma-KMU zu entwickeln. Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im Allgemeinen und die Pharmaindustrie im Besonderen durch eine steigende Komplexität der Innovationsprozesse und eine zunehmende Tendenz zu Kooperationen gekennzeichnet ist. Vor diesem Hintergrund eröffnet gerade der Open Innovation-Ansatz für die Pharmabranche neue Gestaltungs- und damit Wachstumsmöglichkeiten. Open Innovation – definiert als die planvolle Öffnung der Innovationsprozesse und die strategische Einbindung des Unternehmensumfelds – wird dabei als zentraler Erfolgsfaktor für die Innovationsfähigkeit beschrieben. / The job title of innovation manager is a comparatively new phenomenon in innovation management. The field of responsibility spans the entire innovation process, from fundamental research, development and production, until the market launch. The competencies include technology, product, service and market orientation, and an innovation manager should have skills in both the strategic as well as the operational sphere. They direct the innovation process, cultivate both internal and external contacts and organise the communication of all persons involved. It is self-evident that these tasks – particularly in the pharmaceutical industry with its complex and long-term processes – present a considerable challenge for every innovation manager. With this in view, the following guidelines are directed primarily at innovation managers in medium sized pharmaceutical companies. The guidelines convey the knowledge and tools that enable the development of market and customer oriented products and services in the pharmaceutical industry from the very start. By means of images and descriptions it demonstrates which steps should be followed from idea generation, to project realization, until the market launch. The centerpiece is formed by the division of the innovation process into manageable, clearly defined phases, specifically tailored for the pharmaceutical industry. The guidelines particularly focus on the question of how customers, suppliers, competitors, etc. can be integrated into this process. This approach – termed open innovation in innovation management – when applied as a deliberate strategy, has the potential to reduce the costs of development and to raise the speed of passage of projects.

<p>This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate.</p>