Hållbarhetsfrågor är ett ämne vilket är ständigt aktuellt och aldrig varit mer aktuellt än idag. Med negativa klimatförändringar som konsekvens av mänskliga aktiviteter är det mer viktigt än någonsin att motverka detta och arbeta mot en bättre morgondag. Detta uppnås genom balanserade åtgärder av miljömässig, ekonomisk och social karaktär. Teori säger att små och medelstora tjänsteföretag bör involvera sig inom hållbarhet på en strategisk nivå, genom att inkludera hållbarhet som en del av företagets kärnverksamhet - integration av hållbarhet i företagets strategi. Denna studie studerar åtta små och medelstora tjänsteföretag i Umeå. Huruvida de integrerar hållbarhet i sin respektive företagsstrategi, samt vilka drivkrafter och utmaningar som ligger till grund för integrationen. Deltagande respondenter är anställda på företagen i chefspositioner, i vissa fall också delägare till företagen - samtliga innehar en position där de deltar i företagets strategiska arbete. Studiens tvådelade problemformulering lyder: “I vilken utsträckning integrerar svenska små och medelstora tjänsteföretag hållbarhet i sin företagsstrategi?” “Vilka drivkrafter respektive utmaningar har svenska små och medelstora tjänsteföretag till att integrera hållbarhet i sin företagsstrategi?” Resultaten visar att de studerade företagen integrerar hållbarhet i olika utsträckning. Detta har genererat tre olika kategorier för graden av integration, låg, medel och hög. Av de åtta studerade företagen innehar två företag en låg grad av integration, fyra företag kategoriseras till nivån medel och två av företagen en hög grad av integration. Vidare besvarades problemformulerings andra del genom en kartläggning av flertalet drivkrafter och utmaningar till denna integration. Fyra drivkrafter och fyra utmaningar har identifierats som de huvudsakliga faktorerna till att företagen integrerar eller inte integrerar hållbarhet i sin företagsstrategi. De fyra främsta utmaningarna till att integrera hållbarhet är; kunskap, finansiella incitament, knyta hållbarhet till kärnverksamhet och formulering & planering. Vidare identifierades följande fyra drivkrafter som de främsta; vara en god samhällsmedborgare, medarbetares välmående, företagets anseende och konkurrensfördelar. Slutsatserna presenteras i en modell för integration av hållbarhet i företagsstrategi för små och medelstora tjänsteföretag. Studien påvisar ett utrymme till att företag ska kunna integrera hållbarhet ytterligare. Detta kan leda till en högre ekonomisk lönsamhet för företaget själv och en ökad nytta för samhället.

This qualitative study contributes to the research field on legitimacy theory and creating shared value (CSV) in small and medium-sized enterprises (SMEs), regarding helping entrepreneurs and business owners better understand the journey of engaging with social and environmental issues. Recent years have seen a growing number of organisations engage in CSV, which builds on identifying societal needs and approaching these as business opportunities. A standard that purports to uphold these values and is comprised of for-profit companies committed to sustainability-related initiatives is the B Corp label. We consider B Corp certification and explore how sustainably oriented SMEs engage with their wider community in a way that fosters corporate credibility and legitimacy.  Empirical data about five SMEs organisational narratives working with CSV, implementation of social and environmental activities, and effects of B Corp certification were collected through in-depth semi-structured interviews with company representatives and a range of secondary data materials. Analysing the data from these five interviewed companies established them to be engaging with the notion of CSV and regard addressing societal or environmental issues as the purpose of their business. Furthermore, findings suggested that values and beliefs incorporated by the SMEs supersede the generally adopted values in society, thereby representing a paradox with legitimacy theory. As a result, these businesses aim to close the perceived legitimacy gap by trying to raise awareness and engage the public with the appropriateness of their business, thereby slowly providing citizens with a more conscious mindset.

This research work shows how the financing for micro and small businesses in Peru has increased and has greatlyexpanded in the last few years, not only in institutions specialized in this field, focused their efforts in giving financialservices to businesspeople of micro and medium-sized business, but most of the so-called traditional banks havefocused their attention to this emerging sector using the know-how of microfinance lending technology, banking seekto work with people of low income sectors, that were not subject for credit opportunities to develop their business andas a consequence not able to improve their quality of life .Throughout this investigation, we make a diagnosis of macro and micro environment of the microfinance field, itsdevelopment and expectations for a strong presence in the Peruvian financial market. We consider the development oflending technology, where the analysis of the ability and willingness to pay are the fundamental basis for the evaluationof credits in specialized companies in this sector. / El presente trabajo de investigación nos muestra cómo el financiamiento a la micro y pequeña empresa en el Perú seha estado desarrollando en forma creciente y escalonada en los últimos años, donde no solo las entidades especializadasen este segmento focalizan sus esfuerzos para dar servicios financieros a los empresarios de la micro y pequeña empresa,sino que la mayoría de los denominados bancos tradicionales han redireccionado su atención a este sector emergente y,utilizando el know how de la tecnología crediticia microfinanciera, buscan la bancarización trabajando con personas delos sectores de bajos ingresos, que hasta hace poco no eran sujetos de crédito con posibilidades de desarrollar sus negociosy, consecuentemente, mejorar su calidad de vida. Así, a lo largo de esta investigación, se realiza un diagnóstico delmacro y microentorno del sector microfinanciero, su evolución y expectativas para una mayor presencia en el mercadofinanciero peruano; asimismo, se examina el desarrollo de la tecnología crediticia, donde el análisis de la capacidad yvoluntad de pago son la base fundamental para la evaluación de créditos en las empresas especializadas en este sector.

The goal of this thesis is to assess the link between labour productivity and firm competitiveness. An indispensable condition is to identify appropriate indicators measuring competitiveness. The link is examined in small and medium-sized companies active in manufacturing industry, specifically in section CZ-NACE 10. Manufacture of food products. First, an analysis of labour productivity and selected competitiveness indicators is made. Selected competitiveness indicators are Return on Assets (ROA), Return on Sales (ROS), Current Liquidity and index IN05. The relationship between labour productivity and competitiveness measured by selected indicators is examined by correlation and regression analysis. The significant positive link was found between labour productivity and competitiveness measured by ROA and ROS. Small and Medium-sized companies active in food industry can improve their ROA and ROS, and through this also competitiveness, by increasing their labour productivity. These indicators have also proved to be an appropriate tool for measuring the competitiveness of the company, especially in the food industry in the Czech Republic. The link between labour productivity and competitiveness measured by current liquidity and index IN05 was not explained in more detail.

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.

In recent times, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous challenges for diverse interest groups such as auditors, preparers and regulators. The main objective of the study was to establish the fair value implementation challenges facing SMEs in the agricultural sector in Ghana. This study established that, in Ghana, commodity markets do not exist and that farmers do not have access to market information. The study also established that there is high IFRS implementation cost, inadequate training and education for preparers of financial statements and academic education not focusing on agricultural accounting. In light of these challenges, the study recommends improving capacity building through user training and education and establishment of commodity markets. / Financial Accounting / M. Phil. (Accounting Sciences)

In the context of human resource management can be argued that employee selection process is a major activity. This process is essentially based on competencies so job applicants including university graduates with an economic education, should have the desirable core and key competencies that result from job requirements. The aim of this doctoral dissertation is to build up a competency model of economically educated university graduates, according to the needs of employers from the South Bohemian Region's small and medium-sized enterprises and to identify the level of desirable key competencies of students of the Faculty of Economics, the University of South Bohemia in České Budějovice. Core and key competencies' preferences were collected through the questionnaire survey from the 189 human resource managers. The competency model creation was based on the statistical analysis of the identified results. Following the determined employers' preferences of the competencies, the skills of Faculty of Economics' students were also tested to find out their current level of key competencies.

Work to the theme "Analysis of insurance products for small and medium sized enterprises" tries to find the optimal variant of insurance of enterprise for the given company. These variants, also the given insurance companies, are compared by using of monocriteria and multicriteria evaluation of variants. It is possible to apprise basic concept in the first part, relating to insurance industry, insurance, enterprise, small and medium sized enterprises, mono and multicriteria evaluation of variants. There is a given company defined in the practical part, what are these variants evaluate for. There are also requests defined, that a company holder determines with a help of insurance broker, and then insurance offers are in this part defined. I used a method of monocriteria evaluation that supposes pessimistic approach for evaluation of variants. The aim of this evaluation was to determine which combination of insurances would be for the businessman and his company the optimal variant. Variants were evaluated with the help of multicriteria evaluation later, specifically Saaty´ method of weight determination and AHP method for order determination. Criteria, which were evaluated, are for example insurance premium over the discount that was offered through individual insurance companies, requirements for the security of buildings that provide insurance companies, etc. Four variants were evaluated. Today´s businessmen often solve problem, how they should protect themselves and their business against risks that can threaten. At this moment it is important to realize not only what type of risks threaten the business, but also the extent of its. When a businessman decides to one insurance option, it´s necessary to navigate himself through the offers of insurance companies and even get advice from an insurance broker. He can also for example decide based on personal experience with the insurance company. It´s definitely important to analyse the offers from different insurers.

These theses are focused on the analyses of a particular business center located in the boarder area supporting not only the business cooperation but the cross-boarder cooperation at all.

Bakgrund och problem: Tidigare forskning kring CSR-implementering har i större utsträckning fokuserat på stora företag. Dock tyder tidigare forskning på att CSR är ett koncept som även förekommer inom små och medelstora företag. Det finns emellertid bristande forskning om hur små och medelstora företags tillämpning av strategi påverkar graden av CSR-implementering. Vidare är informell kontroll en aspekt som, enligt tidigare forskning, är väsentlig inom små och medelstora företag. Syfte: Studien syftar till att undersöka till vilken grad små och medelstora företag implementerar CSR och hur implementeringen påverkas av vilken strategi företaget tillämpar. Varför ett företag implementerar CSR kan förklaras med hjälp av intressentteorin samt legitimitetsteorin. Vidare är syftet att testa och förklara hur relationen mellan graden av CSR-implementering och den strategi som tillämpas, påverkas av graden av användning av informell kontroll. I enlighet med contingency teorin påverkas variablers samband av andra faktorer. Metod: Studien är genomförd med en kvantitativ forskningsstrategi med en deduktiv ansats. Hypoteser har formulerats utifrån vedertagna teorier och data har samlats in genom en tvärsnittsstudie. 108 svenska små och medelstora företag utgör studiens urval. Resultat och slutsats: Resultaten visar på att strategin prospector för SME har ett positivt samband med graden av CSR-implementering. Vidare visar studien på informell kontroll har en stark positiv relation till graden av CSR-implementering oberoende av vilken strategi små och medelstora företag tillämpar. Studien tyder även på att företag som tillämpar strategierna prospector för SME och reactor för SME i hög grad implementerar CSR. Det finns däremot inget samband mellan att tillämpa strategierna defender för SME samt analyzer för SME och graden av CSR-implementering i förhållande till användning av informell kontroll. Slutligen visar studien på att små och medelstora företag i hög grad implementerar CSR i sina verksamheter. / Background and problem: Previous studies on CSR to a large extend have so far focused on its implementation on large firms. However, other research also states that CSR is a concept that is provided in small and medium-sized enterprises (SMEs) as well. There is, however, lack of research among SME companies and how their strategy affects the degree of the CSR-implementation. Furthermore, informal control is an aspect that according to earlier studies is essential within small and midsized companies. Purpose: The purpose of the study is to investigate in what extent SMEs implements CSR and how this implementation is affected by the strategy these companies applies. The reason why a company implements CSR can be explained by using the stakeholder and legitimacy theories. Furthermore, the purpose is also to try to test and explain the correlation between the strategy applied and if this is affected when using informal control. In accordance to the contingency theory, variables in this equation are affected by other factors. Method: The study is conducted with a quantitative research strategy with a deductive approach. Hypotheses are based on established theories, and data has been added from a cross-sectional study. 108 Swedish SMEs constitutes the study´s collection. Results and conclusions: The result of the study shows that the strategy prospector for SMEs has a positive connection with the extent of CSR-implementation. Furthermore, the study shows that informal control has a strong positive correlation to the degree of CSR-implementation independently of what strategy the SMEs are applying. The study also shows that companies who apply the strategies prospector for SMEs and reactor for SMEs is very prone to implement CSR. However, there is no correlation between the defender for SMEs and analyzer for SMEs strategies, and the extent of CSRimplementation for the use of informal control. As final, the study also shows that SMEs implement CSR to a large degree in their businesses.