Open innovation is a phenomenon that has gained vast attention since its introduction in 2003. It has been identified that organizations are experiencing a shift from the innovation process towards an open innovation approach. However, research on open innovation in small and medium-sized enterprises (SMEs) has shown to require more attention in the literature. This study investigated the effect of resources and capabilities in Swedish SMEs to address the challenges of liability of smallness. The purpose of this research is to investigate the challenges that Swedish SMEs in the high-tech industry face while opting for an open innovation approach. For that, the following research question was answered: How do resources and capabilities affect Swedish SMEs in engaging in open innovation to overcome the liability of smallness?  A resource-based theory has been implied in this study which examines from five distinct perspectives namely, strategy, process, corporate structure, cross-company network, and culture.  This thesis paper is a qualitative study that has been conducted by semi-structured interviews with five Swedish SMEs. The empirical data was then thematically analyzed and seven themes have been developed from the data analysis. The findings reveal that firstly, Swedish SMEs in the high-tech industry are open to external collaboration and accepting innovative ideas coming from both internal and external sources. Therefore, empirical evidence shows that Swedish SMEs are not always reluctant to make a shift towards open innovation. Rather it has been found that SMEs are open to opportunities to tackle the obstacle of smallness. Secondly, resources and capabilities have a positive effect on the performance of the SMEs. Allocation of resources both financial and human resources results in the successful commercialization of a project, thus by gaining a competitive advantage the performance of the firm improves significantly. Thirdly, whilst the liability of smallness has shown to have an impact on Swedish SMEs in the high-tech industry, it has also been identified how smallness also can be viewed as an asset. Smallness as an asset has been found to make an impact on Swedish SMEs in the high-tech industry and the unique opportunities that they possess. Leveraging open innovation and capitalizing on flexibility, linear corporate structure, inclusive culture, and leveraging formal and informal networks to engage in external collaboration has been shown to have an effect on SMEs and contribute to smallness as an asset. Therefore, a comprehensive conceptual framework has been developed in this study that integrates insights gained from the research.

The purpose is to investigate managers' experiences of preventing stress-related mental illness in the organizational and social work environment in small and medium-sized enterprises. Ten semi-structured interviews were conducted with managers who worked with personnel and work environment related issues in industries: transition, recruitment and stuffing, manufacturing and logistics with 18-249 employees. The interviews were analyzed using qualitative content analysis. The results demonstrated opportunities and challenges to prevent stress-related mental illness in the organizational and social work environment through five categories: strategies to reduce the workload, a leadership that promotes work-life balance, strategies to prevent victimization, obstacles to prevent high workloads and obstacles to working preventively against victimization. In general, there were both organizational and supportive efforts to reduce the workload and a leadership that promoted a work-life balance. Strategies to prevent victimization occurred in all industries but focused more on what behavior was acceptable and consequences on abusive behavior. Action plans were lacking in the majority of small and medium-sized enterprises, which indicates that the systematic work environment work against victimization needs to be improved. In summary managers tend to have more informal than formal routines for preventing stress-related mental illness in the organizational and social work environment. / Mot bakgrunden till ökningen av den stressrelaterade psykiska ohälsan tillkom arbetsmiljöverkets föreskrift organisatorisk och social arbetsmiljö. Syftet med föreskriften är att främja en god arbetsmiljö och förebygga risker för ohälsa till följt av arbetsbelastning, arbetstider och kränkande särbehandling. Tidigare forskning har visat att små och medelstora företag brottats med utmaningar i arbetsmiljöarbetet till följt av en mindre strukturerad arbetsmiljösystematik, saknad kunskap och bristande insatser i att stödja arbetstagare med psykisk ohälsa. Samtidigt har viss forskning visat att chefer haft en positiv inställning till arbetsmiljöfrågor och implementerat hälsofrämjande insatser i företagskulturen inom små och medelstora företag. Hur ett förebyggande arbete mot stressrelaterad psykisk ohälsa praktiseras i den organisatoriska och sociala arbetsmiljön är däremot okänt, vilket är relevant att studera för att minska nuvarande långtidssjukskrivningar. Syftet var att undersöka chefers erfarenheter av att förebygga stressrelaterad psykisk ohälsa i den organisatoriska och sociala arbetsmiljön inom små och medelstora företag. Tio semistrukturerade intervjuer genomfördes med chefer som arbetade med personal-och arbetsmiljörelaterade i företag i små och medelstora företag. Intervjuerna analyserades med en kvalitativ innehållsanalys. Resultatet visade att det fanns möjligheter och utmaningar med att förebygga stressrelaterad psykisk ohälsa i den organisatoriska och sociala arbetsmiljön genom fem kategorier: strategier för att minska arbetsbelastningen, ett ledarskap som främjar en balans mellan arbete och fritid, strategier för att förebygga kränkande särbehandling, hinder för att förebygga hög arbetsbelastning och hinder för att förebygga kränkande särbehandling. I samtliga branscher förekom organisatoriska och stödjande insatser för att minska arbetsbelastningen och ett ledarskap som främjande en balans mellan arbete och fritid. Strategier för att förebygga kränkande särbehandling förekom också i samtliga branscher men fokuserade mer på vilka beteenden som var acceptabla och vilka konsekvenser ett kränkande beteende kunde få. Handlingsplaner saknades i merparten av företagen, vilket tyder på att det systematiska arbetsmiljöarbetet mot kränkande särbehandling behöver förbättras. Sammanfattningsvis tenderade cheferna att ha mer informella än formella strategier för att förebygga stressrelaterad psykisk ohälsa i den organisatoriska och sociala arbetsmiljön.

La presente investigación tuvo como objetivo general proponer una mejora de gestión de inventarios para reducir los ingresos no percibidos en la Vidriería Michel en el año 2022. El tipo de investigación es aplicada, de nivel descriptiva, el propósito del diseño de esta investigación es cuantitativo y es no experimental. Se obtuvo como resultados un ingreso no percibido del 24,1%, por quiebres de stock, sobre stock de productos, productos dañados y la inexactitud de inventarios. Para lo cual se propuso el modelo P de inventario, siendo el de revisión periódica, procedimientos estandarizados de la gestión de inventarios, implementación de la metodología 5s, programa de capacitaciones a los trabajadores, la implementación de un ERP y la redistribución del layout. Al realizar un análisis costo beneficio de la propuesta de mejora de la gestión de inventarios obtuvo un VAN de 82 735,39 soles, un TIR de 52,64%, un Beneficio-Costo de 1,47 y una tasa de recuperación de 1 año, 6 meses y 24 días, determinando la viabilidad económica de la propuesta. / The general objective of this research was to propose an improvement in inventory management to reduce the income not received at Vidriería Michel in 2022. The type of research is applied, descriptive level, the purpose of the design of this research is quantitative and non-experimental. The results were a non-perceived income of 24,1%, due to stock shortages, overstock of products, damaged products, and inventory inaccuracy. For which the inventory model P was proposed, being that of periodic review, standardized inventory management procedures, implementation of the 5s methodology, a training program for workers, the implementation of an ERP and the redistribution of the design. When conducting a cost-benefit analysis of the proposal to improve inventory management, a NPV of 82 735,39 soles was obtained, an IRR of 52,64%, a Benefit-Cost of 1,47 and a recovery rate of 1 year, 6 months and 24 days, determining the economic viability of the proposal.

Según los datos obtenidos por el INEI al año 2017, existen 3 millones 51 mil 612 personas que tienen algún tipo de discapacidad y dentro de ellas se encuentran las personas afectadas por accidentes cerebro vasculares. De acuerdo al último Censo Nacional, esta cifra representa el 10.4% del total de la población del país para ello el cuidado de una persona afectada por un accidente cerebrovascular causa un estrés debido a la carga física y psicológica; por lo tanto, para contribuir con la actividad de aseo personal de pacientes con grado de dependencia IV, se diseñó una máquina confortable mediante el método de marco de referencia lógico que abarca diferentes aspectos evaluados como: clasificación de objetivos, establecimiento de funciones, fijación de requerimientos, determinación de características, generación de alternativas y evaluación de alternativas de solución. En síntesis, se obtuvo el diseño de la máquina confortable mediante el análisis estructural en el software SolidWorks obteniendo valores del límite elástico, del esfuerzo de desplazamiento, la deformación unitaria y el factor de seguridad. / According to the data obtained by the INEI in 2017, there are 3 million 51 thousand 612 people who have some type of disability and among them are people affected by cerebrovascular accidents. According to the last National Census, this figure represents 10.4% of the total population of the country. For this, the care of a person affected by a cerebrovascular accident causes stress due to the physical and psychological load; therefore, to contribute to the personal hygiene activity of patients with degree of dependency IV, a comfortable machine was proposed using the logical reference framework method that covers different aspects evaluated such as: objective classification, establishment of functions, fixation of requirements, determination of characteristics, generation of alternatives and evaluation of solution alternatives. In summary, the design of the comfortable machine was obtained through the structural analysis in the SolidWorks software, obtaining the elastic limit, the displacement effort, the unitary deformation and the safety factor.

El presente estudio tuvo como objetivo general describir el comportamiento del consumidor online de ropa para damas en las Mypes de Chiclayo, 2022. Respecto a la metodología tuvo un enfoque cuantitativo, de tipo aplicado con un diseño no experimental transversal, una muestra de 385 clientes y el uso de un cuestionario debidamente validado por jueces expertos y una alta confiabilidad. En los resultados se obtuvo una baja valoración de las dimensiones del comportamiento del consumidor, así como de la variable en general porque consideran que sus compras no han sido satisfactorias debido a diversos motivos. / The general objective of this study was to describe the behavior of the online consumer of women's clothing in the Mypes of Chiclayo, 2022. Regarding the methodology, it had a quantitative approach, of an applied type with a non-experimental cross-sectional design, a sample of 385 clients and the use of a questionnaire duly validated by expert judges and high reliability. In the results, a low assessment of the dimensions of consumer behavior was obtained, as well as of the variable in general because they consider that their purchases have not been satisfactory due to various reasons.

[ES] Esta investigación propone un modelo que orienta a las PYMES en sus procesos para incrementar su capacidad innovadora. La metodología utilizada se basó en la caracterización de las prácticas para la construcción y el desarrollo de la capacidad de innovación a partir de revisiones sistemáticas de la literatura científica. Posteriormente, se validó en una muestra de las pymes para los sectores priorizados por el gobierno (Agroindustria, Sistema Moda, Construcción y TIC), el nivel de aplicación de las variables y estadísticamente se definió el modelo que explica la incidencia de las variables en los resultados financieros de las pymes. Por último, se realizó un mapeo riguroso de los actores que componen el Sistema Nacional de Competitividad, Ciencia y Tecnología e Innovación de Colombia, al identificar su geolocalización, objetivo, instrumentos disponibles y roles bajo la teoría de Ecosistemas de Innovación. Como variable dependiente se consideraron los resultados exitosos de las empresas medidos a partir de la rentabilidad igual o superior a la media del sector. Precisamente, se identificaron nueve variables relacionadas con aquellos factores que permiten la construcción y el desarrollo de la capacidad innovadora, las cuales inciden en los resultados financieros de las pymes. Por otra parte, frente al mapeo de actores del ecosistema y de los instrumentos disponibles para promover el desarrollo de estrategias innovadoras en las pymes de los 4 sectores de estudio, se evidenció una alta concentración de geolocalización en las 2 ciudades más grandes de Colombia (Bogotá D.C. y Medellín), y pese a que ofrecen programas con alcance nacional se tiene poco acceso por la falta de recursos. Estas brechas se describen en el CONPES 3866 sobre la adquisición de conocimiento y tecnología, y ponen en desventaja a empresas localizadas en regiones apartadas de ciudades intermedias que no cuentan con actores articuladores y facilitadores. Sumado al modelo, este proyecto explica las variables que inciden en el éxito financiero de las pymes con lo cual podrán proponerse programas relacionados. / [CA] Aquesta investigació proposa un model que orienta a les PIMES en els seus processos per a incrementar la seua capacitat innovadora. La metodologia utilitzada es va basar en la caracterització de les pràctiques per a la construcció i el desenvolupament de la capacitat d'innovació a partir de revisions sistemàtiques de la literatura científica. Posteriorment, es va validar en una mostra de les pimes per als sectors prioritzats pel govern (Agroindústria, Sistema Moda, Construcció i TIC), el nivell d'aplicació de les variables i estadísticament es va definir el model que explica la incidència de les variables en els resultats financers de les pimes. Finalment, es va realitzar un mapatge rigorós dels actors que componen el Sistema Nacional de Competitivitat, Ciència i Tecnologia i Innovació de Colòmbia, en identificar la seua geolocalització, objectiu, instruments disponibles i rols sota la teoria d'Ecosistemes d'Innovació. Com a variable dependent es van considerar els resultats reeixits de les empreses mesurats a partir de la rendibilitat igual o superior a la mitjana del sector. Precisament, es van identificar nou variables relacionades amb aquells factors que permeten la construcció i el desenvolupament de la capacitat innovadora, les quals incideixen en els resultats financers de les pimes. D'altra banda, enfront del mapatge d'actors de l'ecosistema i dels instruments disponibles per a promoure el desenvolupament d'estratègies innovadores en les pimes dels 4 sectors d'estudi, es va evidenciar una alta concentració de geolocalització en les 2 ciutats més grans de Colòmbia (Bogotà D. C. i Medellín), i malgrat que ofereixen programes amb abast nacional es té poc accés per la falta de recursos. Aquestes bretxes es descriuen en el *CONPES 3866 sobre l'adquisició de coneixement i tecnologia, i posen en desavantatge a empreses localitzades en regions apartades de ciutats intermèdies que no compten amb actors *articuladores i facilitadors. Sumat al model, aquest projecte explica les variables que incideixen en l'èxit financer de les pimes amb la qual cosa podran proposar-se programes relacionats / [EN] This research proposes a model that guides SMEs in their processes to increase their innovative capacity. The methodology used was based on the characterization of practices for the construction and development of innovation capacity based on systematic reviews of the scientific literature. Subsequently, the level of application of the variables was validated in a sample of SMEs for the sectors prioritized by the government (Agribusiness, Fashion System, Construction and ICT), and statistically the model that explains the incidence of the variables in the financial results of SMEs. Finally, a rigorous mapping of the actors that make up the National System of Competitiveness, Science and Technology and Innovation of Colombia was carried out, by identifying their geolocation, objective, available instruments and roles under the theory of Innovation Ecosystems. As a dependent variable, the successful results of the companies were considered, measured from profitability equal to or greater than the sector average. Precisely, nine variables were identified related to those factors that allow the construction and development of innovative capacity, which affect the financial results of SMEs. On the other hand, facing the mapping of ecosystem actors and the available instruments to promote the development of innovative strategies in SMEs of the 4 study sectors, a high concentration of geolocation was evidenced in the 2 largest cities of Colombia (Bogotá D.C. and Medellín), and even though they offer programs with a national scope, there is little access due to lack of resources. These gaps are described in CONPES 3866 on the acquisition of knowledge and technology and put at a disadvantage companies located in remote regions of intermediate cities that do not have coordinating and facilitating actors. Added to the model, this project explains the variables that affect the financial success of SMEs with which related programs can be proposed. / Diaz Delgado, MF. (2023). Modelo multidimensional para la construcción y desarrollo de la capacidad de innovación abierta en pymes [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/193494

由於台灣食安風暴發生，政府為挽救國人信心，而制定相關法規，針對特定大型企業編訂企業社會責任報告書，可見得政府對企業社會責任日益重視。台灣中小企業占全體企業家數的97.69%，在經濟、社會、環境等面向對台灣影響甚大，但是台灣中小企業社會責任卻很少研究討論。 本研究以中小企業社會責任之相關議題，採用訪談方式，企圖討論以下三點，首先，探討企業社會責任的概念，與中小企業對企業社會責任之認知、動機與實踐。其次，將四家標竿中小企業、兩家一般中小企業與一家微型企業，將其對企業社會責任的作為予以比較。最後，探討當前中小企業實踐企業社會責任可能面臨的困難與解決方式，政府或外部單位在中小企業經營與承擔企業社會責任時所能提供的幫助與需要承擔之角色為何，並對政府提供建議。 研究發現，許多中小企業對企業社會責任認知不足的情形下，實踐企業社會責任。從中小企業對Carroll的金字塔理論之責任排序，可以發現中小企業之認知與實踐，有其多元考量因素，包括：企業產業別、經營方向、領導者與管理者之價值觀與行事作風、企業生存問題與穩定與外在環境變化。從企業社會責任之實踐來看，在微型企業方面，其影響因素通常是企業主或領導階層價值觀與內心因素，更專注於營運與利害關係人之回應，而未得獎企業與得獎企業通常有其長期實踐方案、第三方認證，而得獎企業可能會更進一步發行企業社會責任報告書、有企業社會責任相關的部門與人才培訓，多以量化方式呈現企業社會責任。許多中小企業表示，實踐企業社會責任會有其實質利益。最後，除了中小企業內部限制產生中小企業之社會責任窒礙難行情形外，社會風氣、政府法規與政策也會改變中小企業對企業社會責任相關之實踐，中小企業內部限制、社會風氣、政府法規與政策皆可能造成中小企業對於企業社會責任認知與實踐造成差距擴大。 / Abstact According to a series of food safety scandals occur frequently in Taiwan, Financial Supervisory Commission makes relevant laws and regulations to restore confidence of people and Social perception. The specific part of large enterprise have to prepare corporate social responsibility（CSR） report. It will be seen from this that the government have gradually paid their attention to CSR. The Small and medium-sized enterprises（SMEs）, who play an important role in our economy , society and environment , accounted for 97.69% of all enterprises in Taiwan. However, comparatively little research has focused on CSR for SMEs in Taiwan. The subject of the research is cognition and implementation of CSR for SMEs in Taiwan. The qualitative data were derived from semi-structural interviews with seven SMEs in Taiwan. There are three purposes of this research. First, cognition and motivation of CSR for SMEs in Taiwan. Second, subjects in the study were divided into three groups, including four companies who won CSR for SMEs in Taiwan award from 2011 to 2014, three SMEs who did not won CSR for SMEs in Taiwan award, and one micro-business, to compare the differences between their implementation of CSR. Finally, the difficulties of implementation of CSR for SMEs. What is the role of government in helping and supporting CSR for SMEs? SMEs will give advice to the government. The study found that many SMEs are lacking of CSR cognition, but they still implement CSR. On SMEs opinion, they rank differently“the Pyramid of Carroll's Corporate Social Responsibility” in order of importance, so we can find that the cognition and implementation of CSR for SMEs in Taiwan have their various considerations, including category of business, the direction and guidance of their business, the values of leaders and managers and manage style, issues of business survival, internal and external environments of business. In terms of the implementation of CSR for SMEs, the implementation of CSR for micro-business is highly influenced by the values and mental factors of business owners or managers, and they are focus on responding to stakeholders and operation. Besides micro-business, other study subjects have long-term program of CSR and certification of CSR, study subjects who won CSR for SMEs in Taiwan award from 2011 to 2014 have CSR report, CSR-related departments and personnel training and quantified data on CSR. Many SMEs said they can benefit companies by engaging in CSR. Finally, resource constraints of SMEs is one of reasons that hard to implement CSR. Social morality and the government regulations and policies also change the way when SMEs implement CSR. Resource constraints of SMEs, Social morality and the government regulations and policies have an impact on disparity between cognition and implementation of CSR for SMEs in Taiwan .

Object of the thesis is to define differences in financial reporting according to the Czech Accounting Standards and to the standard file International Financial Reporting Standards and to the International Financial Reporting Standards for Small and Medium-sized Entities and cost accounting and statement of benefits of transition to financial reporting according to the International Financial Reporting Standards for Small and Medium-sized Entities.

A company’s board of directors is ultimately responsible for putting effective corporate governance (CG) structures in place as mechanisms to enhance its accountability to stakeholders. An audit committee (AC), which is a subcommittee of the board, is one component of the company’s CG structures. In South Africa, legislation, the Johannesburg Stock Exchange (JSE) listing requirements, and the King code and report of Governance for South Africa 2009 (King III) deal with the composition and responsibilities of ACs. As the shares of AltX listed companies, which are categorised as high-growth potential, small to medium-sized listed companies, are traded publicly, they are required to comply with the Companies Act and to establish an AC according to the Act’s composition requirements to fulfil mandatory responsibilities. In terms of the JSE listing requirements, AltX listed companies must appoint an AC or explain their reason(s) for not doing so. As the total market capitalisation of AltX listed companies has increased by 87% over the past three years, greater numbers of stakeholder groups are being affected. Since stakeholder groups are protected when companies implement effective CG processes, the purpose of this study is to understand the way in which the AC of an AltX listed company, as an example of a high-growth potential, small to medium-sized listed company, adds value to the company and its stakeholders. Attributes that contribute to the value added by ACs were identified as being the characteristics of AC members; the fulfilment of responsibilities through optimised activities; and the fulfilment of responsibilities by maintaining healthy relationships with the board and information providers. An explorative qualitative case-based research design was applied in terms of which a single AltX listed company was selected according to predetermined selection criteria. Data were collected using individual semi-structured interviews, field notes and company documents. Descriptive open coding techniques were used for data analysis with the findings of the study subsequently being presented in terms of a theoretical framework of the attributes that influence the extent to which the AC adds value. The findings of the study confirm that these attributes of the AC facilitate its ability to add value to the AltX listed company investigated and its stakeholders in terms of enlightened shareholder theory. / Auditing / M. Com. (Auditing)

Idag finns hög konkurrens på marknaden och detta gör att det är svårt för varumärken att bli sedda av sin kund. Dagens konsument rör sig mellan olika kanaler och kommunikationen från företag måste uppdateras och anpassas efter konsumentens beteende. Det är avgörande för företag att engagera sina kunder för att bli uppmärksammade. Konsumenter kommunicerar åsikter sinsemellan i form av electronic word of mouth (eWOM) som påverkar företaget. Komplexitet kan ligga i att veta vilka kanaler som är bäst utifrån sina förutsättningar. Syftet med denna kvalitativa studie är att undersöka vad små och medelstora e-handelsföretag (SMeF) har för förutsättningar till kommunikation digitalt och fysiskt. Vidare ämnar studien att undersöka hur en kombination av olika kanaler kan användas för att göra företaget synligt genom bruset på marknaden. Insamlad empiri består av åtta semi-strukturerade intervjuer med specifikt utvalda respondenter genom ett målstyrt urval och, till viss del, kedjeurval. Respondenterna valdes ut för att representera flera erfarenheter ur ett företagsperspektiv. Shannon och Weavers (1949) kommunikationsmodell med sändare, verktyg, brus och mottagare utvecklas till en analysmodell för ämnet. SMeF förutsättningar undersöks samt att fysisk närvaro kan skapa en interaktiv miljö för företaget och kunden att mötas i. Digitala verktyg kan vara ett kostnadseffektivt sätt nå ut till konsumenten. Dessa kan bilda en enad kundupplevelse genom omnikanaler. Slutsatsen av studien är att SMeF kan nå nu ut genom bruset genom att använda verktyg utefter en fokuserad omnikanalmodell. Strategiskt utvalda kanaler kan ge SMeF effektiv kommunikation som når genom bruset till kunden. Denna studie är skriven på svenska. / The high market competition today makes it difficult for brands to be seen by their customers. The consumer is drifting between channels and the way companies communicate has to be updated and adapted to this behaviour. It is crucial for companies to engage their customers in order to get noticed. Consumers also communicate opinions among themselves in the form of electronic word of mouth (eWOM) affecting the company. There is a complexity into which channels are best amended to face these circumstances. The purpose of this qualitative study is to investigate small and medium-sized e-commerce enterprises (SMeE) potential to communicate through digital and physical platforms. Furthermore, the study aims to examine how a combination of different channels can be used to make the company visible through the noise of competitors. Collected empirical data consists of eight semi-structured interviews with respondents specifically selected through purposive sampling and, to some extent, snowball sampling. The respondents were selected to represent several practises from a business perspective. Shannon and Weaver's (1949) model of communication consist of transmitter, tools, noise and receiver and is used as an analysing tool. The SMeE opportunities are explored as well as if a physical presence can create an interactive environment for the company and the customer. Digital tools can be a cost-effective way for SMeE to reach out to the consumer. These can in turn form a unified customer experience in creating an omnichannel. The conclusion of the study is that SMeE can reach through the noise by focusing the tools across an omnichannel model. Strategically selected channels can provide SMeE effective communication that penetrates the noise and reach the customer. This study is written in swedish.