Scientifiques, gouvernements, entreprises et consommateurs s’entendent aujourd’hui pour dire que le système naturel est déréglé, que l’activité industrielle en est la cause principale. L’éco-conception est une manière de concevoir des biens ou des services en diminuant leurs impacts sur l’environnement et la société. De plus en plus présente dans les grandes entreprises où, associée à une gestion intégrée de l’environnement, elle procure des bénéfices non négligeables et une image de marque, l’éco-conception a beaucoup de difficultés à s’implanter dans les petites et moyennes entreprises. Dans ce travail, nous avons cherché à comprendre les raisons de ces difficultés. Deux approches ont été utilisées, l’une basée sur une analyse documentaire des rapports de RSE de dix entreprises, grandes et petites, de différents secteurs d’activité, qui nous a permis de fixer le cadre et le formalisme de la démarche de recherche, l’autre sur le principe d’entretiens semi-dirigés à partir de questions ciblées. Après une présentation générale de ce qu’est l’éco-conception et quelle en est la problématique appliquée aux PME (chapitre 2), nous précisons le cadre méthodologique de la recherche (chapitre 3) et exposons ses résultats (chapitre 4). Nous montrons que les freins à l’adoption de l’éco-conception dans les PME sont multiples et complexes, tant la diversité de ces entreprises est grande et difficile à synthétiser. En soulignant les freins, les leviers, les risques et les opportunités liés à l’intégration des principes de développement durable dans ces entreprises, nous faisons un portrait global de la situation actuelle et des difficultés rencontrées par ces PME pour adhérer à ces principes. / Scientists, governments, businesses and consumers agree that the natural system is deregulated, and that the industrial activity is the main cause. Eco-design is a way to design products or services by reducing their impacts on environment and society. This approach to design is increasingly present in large corporations which, combined with an integrated environmental management system, provides significant profits and brand image. Conversely, eco-design is barely implanted in small and medium-sized enterprises (SMEs). Through this research, we have tried to understand the reasons of these difficulties. Two approaches have been used. One is based on a document review of corporate social responsability (CSR) reports of ten, large and small, companies from different industrial sectors. This has enabled us to establish the framework and the form of the research approach. The second approach is based on semi-directed interviews with a set of prepared specific questions. After an overview describing eco-design and its problematic applied to SMEs (Chapter 2), we develop the methodological framework of this research (Chapter 3) and present its results (Chapter 4). We show that the barriers to adoption of eco-design within SMEs are multiple and complex, so much the diversity of these companies is vast and difficult to synthesize. By highlighting the barriers, the drivers, the risks and the opportunities related to integrating sustainable development principles in these organizations, we provide an overview of the current situation and challenges faced by SMEs when seeking to adhere to these principles.

In this thesis, we present a review of the current practices of user involvement. Different methods and tools have proliferated for user-involvement, however, to comprehend the explicit features of a small and medium-sized web-based platform service companies, we contrast our findings with previous experiences and research of user involvement in big companies. In the basis of the aforementioned, we identify methods and contexts that may be appropriate in the context of small and medium-sized web-based platform service companies. Mainly, we reviewed the research field of: user-involvement and new service development.   The central purpose of this study is to determine how do small and medium-sized web-based platform service companies utilize the process of the user involvement across the stages of new service development. Building on previous researches, we suggested that there are different methods to consider under the service development stage (i.e. ideation, development and testing). These methods are grouped under the following terms user-involvement ecosystem, user-involvement interactions, user-involvement platform and user-involvement personnel. The aforementioned methods are suggested to help web-based platform service companies utilize user involvement across the new service development stages. This study is of qualitative nature with a deductive approach. We conducted eight semi-structured interviews in order to get insights from high-level managers responsible of the user-involvement process. All the small and medium-sized companies operated in the service sector and provided a web-based platform. The theoretical framework was utilized in order to analyze the empirical data gathered. We used thematic analysis for our deductive study approach, to interpret the gathered material in order to conclude the results and answer the research question.   Our results revealed that in the ideation and development stages the following is vital: involving lead-users or those who are tech-savvy and tolerant to ambiguity, educating users to familiarize them with the company’s system, moderate rules and structure, mixing focus groups, encouraging user-to-user communication, small number of participants, multi-media approach and online tools, and encouraging idea hunting culture among company’s staff. However, in testing the following is recommended: involving average-users or those who are open-minded and tolerant to risk and innovation, unifying goals and common view by tangibilizing the service, setting rules and regulations for testing the service, having permanent interactions with users, and large number of participants. Finally, it is important to ensure a close relationship, transparency, motivation, face-to-face interactions, and to have an entrepreneurial leader to oversee the whole process across all the former three stages of NSD. To improve on this study, we would recommend the investigation on the user perspective to gain insights on their views of the process of user-involvement across the NSD, as they are directly involved in the development of a new service. Hence, a more extensive research on the user-involvement in web-based platform service companies on both, internal and external facets instantaneously would be of great significance.

This paper deals with a comparison of the staff evaluation systems in the commercial sector and the education system. The theoretical part highlights the role and significance of personnel work for achieving goals and an organization's strategies, and defines the basic terms from the personnel and staff evaluation areas. It particularly focuses on the description of the functions, goals and methods of staff evaluation; potential problems arising from the evaluation have been covered as well. The small enterprise and the Czech primary school have been selected as representative subjects for the subsequent comparison. Further, the difference between the roles of the for-profit (business) sector and the public sector, between the organizations' goals in both sectors and the basic background of the workings of both organizations are explained. Regarding the enterprise, the focus is also on the context of personnel work and staff evaluation as a means of attaining the financial goals of the business. The section about schools deals with the methods of school management, the particularities of the teachers' profession and the resulting characteristics of personnel work at schools as well as the methods used for teachers' evaluation. The research part of the paper takes on the form of qualitative...

Diese Dissertation behandelt Fragen des Wettbewerbs auf Softwaremärkten. Konkret geht es um folgende Frage: Welchen Einfluss haben kleine und mittelständische Unternehmen (KMUs) auf die Wettbewerbskonditionen in der Softwarebranche vor dem Hintergrund des zunehmenden Einsatzes von rechtlichen Maßnahmen zum Schutze des geistigen Eigentums? Theoretischer Teil: Wir untersuchen theoretisch Übertragungseffekte (Spillovers) zwischen KMUs und größeren Softwareunternehmen im Kontext von gebündelten Produkten (bundling). Während Bundling und die resultierenden wettbewerbspolitischen Optionen in einem statischen Kontext gut verstanden sind, gibt es noch offene Fragen im dynamischen Kontext. Hier untersuchen wir, inwieweit die Standardargumente gegen Bundling an Gültigkeit verlieren. Wir kommen zum Schluss, dass Wettbewerbspolitik in Softwaremärkten in einem dynamischen Kontext Bundling durchaus in Betracht ziehen sollte. Empirischer Teil: Wir untersuchen, ob der zunehmende Einsatz von Schutzrechten durch KMUs dazu führt, dass der Wettbewerb im Bereich der Informations- und Kommunikationstechnologien (IuK) zunimmt. Diese empirisch fundierte Arbeit analysiert einen Datensatz von KMUs aus der IuK-Industrie unter besonderer Berücksichtigung von Softwareherstellern. Mit Hilfe einer Varianzanalyse untersuchen wir den Einfluss von vier Faktoren auf den Einsatz von Schutzrechten, nämlich: Globalisierung, rechtliches Umfeld, kooperative Forschung und Open Source Software-Nutzung. / This dissertation focuses on competition within the software market. Specifically it aims to provide further understanding and insights to the following question: In the context of intellectual property rights (IPR), what impact do small and medium sized enterprises (SME) have on competition in the software industry? Normative contribution to the dynamic policy literature: Bundling and the resulting competition policy measures are well understood under static conditions. In this essay, we theoretically examine the spillover exchange between SME and large software firms in the context of bundling. Based on the findings of our static model, we suggest that competition policy in the software market should consider bundling under dynamic competition because it could lead to a different conclusion resulting from the factors unique to the software market e.g., OSS programmers. Positive contribution to IPR literature: We empirically examine whether increased IPR adoption by small and medium sized enterprises enables greater competition within the information and communications sector. The analysis is based on a dataset of SME in the information and communications sector which also includes the software industry. We make use of the analysis of variance in order to study the impact of four factors on SME adoption of intellectual property rights, namely; globalization, legal frameworks, cooperative research and open source software use and development. i

Este trabalho originou-se de pesquisas anteriores na área de gestão da melhoria, inovação e mudança empresarial. O desafio do projeto de doutorado seria o de desenvolver estratégias de implementação de ferramentas de melhoria para pequenas e médias empresas. Dessa forma, percebeu-se que o fenômeno de aglomeração regional entre empresas, clusters e redes de cooperação seria uma forma de potencializar o uso de tais métodos em pequenas e médias empresas e, com isso, possibilitar às pequenas e médias empresas acesso mais rápido à melhoria, inovação e competitividade. O objetivo do trabalho foi então definido como uma proposta de um modelo para gerenciar o desempenho em clusters e redes de cooperação de pequenas e médias empresas. Foi feita uma revisão do estado da arte sobre os temas gestão de desempenho organizacional e clusters e redes de cooperação. Estudos em nível mundial e europeu de gestão de clusters foram analisados e estudos de casos de clusters e redes de cooperação foram realizados no Brasil e na Alemanha. A Alemanha destaca-se atualmente no cenário europeu em função de seu programa de incentivo à inovação e competitividade para pequenas e médias empresas promovendo seus clusters e redes de cooperação, principalmente em campos de inovação e alta tecnologia. As análises da revisão de literatura, dos estudos de clusters e dos estudos de casos permitiram o desenvolvimento de um modelo de análise para gestão de desempenho em clusters e redes de cooperação que apresenta como principais elementos: a identificação de stakeholders-chave, a orientação estratégica e a definição de objetivos estratégicos, a implementação de ações e projetos conjuntos, a avaliação e medição de desempenho do cluster, e o estabelecimento de uma infra-estrutura de suporte ao processo de desenvolvimento da rede de cooperação e do cluster. Conclui-se, portanto que, embora seja difícil desenvolver um modelo totalmente adaptado às necessidades de diferentes clusters, esta proposta representa um modelo de análise que pode ser usado pelas iniciativas brasileiras de promoção de clusters e redes como o SEBRAE e a FIESP, por exemplo, no processo de promoção aos arranjos produtivos locais. Clusters de base tecnológica no Brasil também poderiam usar esse modelo de análise como auxílio para o desenvolvimento regional. / This work originated from previous works of research in the area of improvement, innovation and change management. The challenge of this doctorate project was the development of implementation strategies of improvement and innovation methods for small and medium-sized enterprises. The regional agglomeration phenomena between enterprises, i.e. clusters and regional cooperation networks are an expanding alternative to the use of such methods in small and medium-sized enterprises, giving them easier access to improvements, innovations and competitiveness. The objective of this work was defined, therefore, as a proposal of an analysis model to manage the performance in clusters and cooperation networks of small and medium-sized enterprises. Studies in worldwide and european level of cluster performance models were analyzed and case studies of clusters and cooperation networks were carried out in Brazil and Germany. Germany stands out in the european context because of its politics that stimulate innovation and competitiveness for small and medium-sized enterprises promoting its clusters and cooperation networks, mainly in fields of innovation and high technology. The analysis of the literature review, studies on cluster and case studies allowed the development of a model for performance management in clusters and cooperation networks. Such a model presents as main elements: key-stakeholders identification, definition of strategic view and key-objectives, implementation of joint actions and projects, evaluation and measurement of performance, and the establishment of a support infra-structure to the development process of a cluster or a cooperation network. As one of the main conclusions, it can be said that, although it is difficult to develop a model totally adapted to the needs of different clusters, this proposal represents an analysis model that can be used by the brazilian initiatives for promoting clusters and cooperation networks as carried out, for instance, by SEBRAE and FIESP in the cases of local productive systems. Technological based-clusters in Brazil could also use this analysis model as a framework for their regional development process.

Governments around the world have pursued ICT based initiatives including the provision of infrastructure to assist regional areas to develop economically (Beckinsale et al. 2006). There has been considerable interest in exploiting ICT to develop high technology clusters and support innovative networks (Lawson & Lorenz 1999). However, these initiatives have met with mixed success. It is clear that such development depends on more than providing appropriate technology Attention to social and organisational factors is crucial if regional areas are to realise the potential of ICT as a tool for regional development (Gengatharen & Standing 2005). It is important to understand the nature of business networking as well as the perspective of those participating in such networks if successful initiatives are to be established. The aim of this research is to identify how ICT can be used for knowledge sharing among businesses in regional areas and how the online networks through which knowledge is shared can contribute to the development of the region. This research investigates the question of what value small businesses in those regions derive from knowledge sharing networks using ICT. It also seeks to identify the value creation potential of those networks for their region. Previous research has shown that large organisations have achieved significant value from virtual communities of practice (VCoPs) as a structure for sharing knowledge and supporting innovation (Wenger 2004). The concept of Communities of Practice and Virtual Communities of Practice provided a useful point of departure for this research. The investigation comprised interpretive case studies of two Australian regional areas and their local business networks which incorporated SMEs in a variety of industries. Each case study was conducted in three stages. First, semi-structured interviews were conducted with regional economic development leaders. Second, 192 small and medium business owners were surveyed about their business activities and their participation in local business networks. Third, in-depth interviews were conducted with 23 small business owners to gain a richer understanding of their participation in knowledge-sharing networks and the value they realised or anticipated from various knowledge-sharing activities. A combined analysis of the two cases was conducted as well as the individual analyses. The research adopted a modified Structured Case method (Carroll & Swatman 2000). The analysis of the two case studies revealed: a.) There was a significant difference between the majority of SMEs who traded within the region and those trading largely beyond the region. The latter’s more proactive online sharing knowledge and seeking of business opportunities would enable them to access most value from VCoEs. b.) The participating SMEs operated in a number of industries and what they had in common was an interest in improving their enterprises. Consequently they used their regional networks which were not aligned to any one industry to make connections and share knowledge. They did not necessarily seek to access specific information. c.) A necessary prerequisite of VCoEs is having vibrant CoEs where face-to-face interaction enhances the development of trust and social capital. This appeared as an important factor facilitating the move to incorporate online knowledge sharing. d.) Younger businesses appeared to gain the most value from knowledge sharing in CoEs as they were using their networks to determine how to grow their firm. e.) The value of VCoEs to the SME participants is primarily in their general connection to other businesses in the region. Since the participants operate in a number of industries, what they have in common is an interest in their enterprises. The main value appears to come from the potential of the VCoEs to add to this connection and to social capital. This study found that successful management of VCoEs must: i) Ensure the network website is actively used by members before attempting to incorporate online knowledge sharing. ii) Monitor and stimulate online forum interaction rather than rely on interaction to occur naturally. iii) Not rely on email as a mechanism for stimulating knowledge sharing. Email is seen as more appropriate for formal documentation than for candid exchange of views. The concept of virtual communities of practice was found to be somewhat inappropriate for the diverse SMEs in the regional networks. Because of their diversity, they do not necessarily see value in sharing knowledge about practice but they do see value in sharing more general information and in providing support, connection and ideas that facilitate the strategic direction of their business. To address this issue, the concept of virtual communities of enterprise (VCoEs) is proposed as recognition of what the participating SMEs had in common: an interest in their individual businesses as part of the region. The original contribution of this research consists of its identification of the issues in linking SMEs across industries. It provides new insights on the business practices of regional SMEs and developed the concepts of Community of Enterprise (CoE) and Virtual Community of Enterprise (VCoE) to capture the special nature of knowledge sharing in regional multi-industry business networks. New perspectives are revealed on the ways that value could be derived from knowledge sharing by these regionally networked SMEs, as such it adds to the body of knowledge in an area where there has been little systematic investigation. This research reinforces the importance of social capital as an essential pre-requisite for accessing the value of intellectual capital in regions. Social capital emerges as vital when establishing and maintaining face-to-face knowledge sharing in regional networks and a necessary pre-condition for successfully establishing online knowledge sharing. Trust is a key factor and this research extends understanding of the role of social capital and the importance of trust in regional networks and online interaction. Its findings have significant implications for the development and management of CoEs and VCoEs as it outlines the key elements that need to be addressed when establishing and maintaining them, the appropriate applications for this context and the issues involved in management of the networking and online contexts. These findings not only increase our understanding of the management dynamics of online networks, they can also provide guidance to those seeking to establish successful VCoEs.

企業的成長與規模擴大，能賦予企業許多優勢與利益，故一直是企業經營者關注的重點，也是策略與組織領域的學者所關注的議題。自從Penrose（1959）的企業內生成長理論提出多餘資源（尤其是管理資源）為企業成長的機制之後，後續的策略學者大多延續這樣的觀點，假設有多餘資源之後，才能進一步追求成長，並深入探討多餘資源的特性、成長策略的特性與成長率之間的關係。 然而，實務上卻發現擁有多餘資源未必能成長，而有些成功的企業反而是在資源不足之下而成長。Hamel and Prahalad（1993）即挑戰多餘資源的成長觀點，認為企業成長的動力其實是來自於經理人拉撐（stretch）其雄心與渴望水準，願意去追求既有資源與能力所無法達到的策略目標，透過善用資源而能在資源不足的情境下實踐成長，但其並未清楚說明拉撐的內涵與促進成長的機制。 本研究以Hamel and Prahalad（1993）所提出的拉撐概念為基礎，探討中小企業在資源有限、甚至不足的情境之下，如何透過拉撐其既有資源基礎，而能達成企業規模的成長。由於相關文獻不足，本研究採用Eisenhardt（1989）的探索性個案研究方法，以單一事業中小企業的規模成長現象為研究情境，總共研究了七個個案，發現了規模有所成長的中小企業所採行的拉撐式策略邏輯及形成拉撐情境的因素，從實務中歸納出五大類型拉撐資源的行動內涵，並發現了拉撐資源的行動為何能形成中小企業長期之下規模的成長。因此，本研究證實了拉撐的成長機制確實存在，Hamel and Prahalad（1993）所主張的拉撐邏輯，確實能夠促進中小企業的成長，有其獨特的成長邏輯。 中小企業為何經常處於拉撐的情境，主要因為資源不足、成長所造成的現象與長期採行拉撐式策略邏輯所致。而拉撐式策略邏輯為：追求較高的經營目標，因而使資源略顯不足，並在資源尚未完全到位時即著手進行，故必須透過拉撐、擠壓既有的資源基礎以彌補資源的缺口，克服困難而能掌握成長的機會，此外，為了避免風險，資源的投資採行精簡、小額與逐步的擴充，解決資源瓶頸而能使整體資源發揮更大的效用，並能穩健地擴充與成長。 本研究歸納出五大類型的拉撐資源行動，包括資源突破、資源重組、資源調度、資源提取與資源精簡，皆能擠壓既有的資源基礎而達到原先難以達成的目標，能增進生產績效並提昇企業的競爭力。資源突破與資源重組即為創業者的創新活動，前者針對資源本身進行創新突破；改善或增加系統中的關鍵因子，使整個系統的功能有所突破。資源重組即是將相同的人力與實體資源重新配置，改善流程或資源使用的方法，達到創新的效果並提昇生產的績效。資源調度是刻意發展資源的多功能性與通用性，能夠彈性地調度不同資源互相支援，以因應急需或降低產能的閒置。資源提取則是延長資源的使用時間，或使既有的人力資源願意與能夠提供更多、更好的服務。最後，資源精簡意指資源的投資盡量不足額，甚至延遲投資，以降低風險，並因而設法增加資源的使用效率。 為何拉撐資源的行動能使中小企業整體資源基礎得以擴充與成長？本研究發現主要是透過拉撐資源的短期與中長期效果綜合而達成。拉撐資源的短期效果為提昇既有資源的績效而能彌補資源的缺口，掌握成長的機會，因而帶來資金的挹注而能累積資本。拉撐資源的中長期效果即是短期效果的累積，包括不斷地掌握機會而持續創造出後續成長的踏腳石（亦即突破經營局面而帶來新的成長機會）；經常拉撐資源形成了獨特的、公司專屬的資源基礎與組織能力，能有效提昇公司的競爭力而增加經營的績效，進一步帶來資金的挹注；透過累積資本之後再謹慎地、精簡地擴充資源，增強資源基礎的內涵，企業內部的資源基礎因此逐步地擴充與成長。 / The growth and scale expansion of firms results in a lot of advantages and benefits for firms, therefore, it has been the focus of managerial attention and an important topic for scholars in fields of strategic management and organization theory. Most scholars follow Penrose (1959)’s internal growth theory of the firm to assume slack resources as the prerequisite of firm growth, and investigate the relationships among attributes of resources, growth strategies, and growth rates. In practice, however, firms with slack resources do not necessarily grow. Oppositely, there’re successful firms growing under resource shortage. Hamel and Prahalad (1993) had challenged the perspective of growing by slack resources and proposed that the real driver of firm growth comes from the stretching of managerial ambition and aspirations to pursue strategic goals beyond the firm’s existing resources and capabilities. Nonetheless, the authors didn’t explain clearly the contents and growth mechanisms of stretch. This study takes the view of stretch to investigate how small-and-medium-sized firms （thereafter SMEs） can achieve scale growth by stretching their limited or even infertile resource base. Due to the lack of related literature, this study adopts Eisenhardt (1989)’s explorative case study method, and choose the phenomenon of scale growth of the single-business SMEs as the research context. After investigating seven cases, this study finds the strategic discipline of stretch of SMEs, factors that result in condition of stretch, five categories of actions of resource stretching, and the relationship between resource stretching and long-term scale growth of SMEs. Hence, this study verifies that the concept of stretch proposed by Hamel and Prahalad (1993) do facilitate the scale growth of SMEs with its unique logic of growth. This study finds that SMEs are often in condition of stretch due to their insufficiencies of resources, the outcome of continued growth, and the results of running business by strategic discipline of stretch. The strategic discipline of stretch includes pursuing higher business goals by making existing resources slightly insufficient; proceeding without all resources needed so that SMEs have to stretch and squeeze the existing resource base to fill the resource gap and overcome difficulties so as to seize the opportunities for growth; and investing resources by small amount in a parsimonious way to solve the resource bottleneck so as to improve the effectiveness of the whole resource base and to make SMEs soundly expand and grow. Furthermore, this study concludes inductively with five categories of actions of resource stretching, including resource breakthrough, resource reconfiguration, resource mobilization, resource extraction, and resource parsimony, all of which can squeeze the existing resource base to achieve the unattainable goals and can improve productive performance and competitiveness of the SMEs. Resource breakthrough and resource reconfiguration are entrepreneurial activities of the entrepreneurs. The former is making innovative breakthrough to firm resources, and improving or adding critical elements in a system to make the function of the whole system upgraded. Resource reconfiguration is reconfiguring the same human and physical resources by improving the processes or methods of resource use so as to innovate and to improve productive performance. Resource mobilization is to develop the versatility and interchangeable use of resources deliberately so that all resources can be mobilized flexibly to support one another in order to response to emergent demands or to reduce the idle hours of all the resources. Resource extraction is to make longer use of resources, or to make employees willing and able to offer more and better services. Lastly, resource parsimony refers to make resource investments less than needed or even delayed, and by doing so, SMEs can reduce investment risks and are forced to raise the efficiency of their resource use. Why does resource stretching facilitate the expansion and growth of SMEs’ resource base (i.e. scale growth)? This study finds it is by the short-term and medium- and long-term effects of resource stretching. The former refers to the immediate outcomes of resource stretching, which fill the resource gap to help seize the opportunity of growth so as to obtain cash inflows for capital accumulation. The accumulation of short-term effects results in medium- and long-term effects of resource stretching, including continuously creating stepping stones for later growth by seizing opportunities; developing and accumulating distinctive and firm-specific resource base and organizational capabilities by constantly stretching resources so that SMEs improve their competitiveness and gain cash inflows; and prudently and parsimoniously expanding and enhancing resource base so that SMEs gradually expand and grow.

中小企業的特色是具有彈性、創新、以及快速的應變能力，台灣中小企業一路歷經了產業外移、亞洲金融風暴、網路泡沫、通貨緊縮與膨脹，直到近期的全球金融海嘯，許多企業依然屹立不搖。能夠在逆境中化危機為轉機的企業，皆能做正確的判斷，適時採取因應策略。中小企業雖然能夠迅速因應外界變化，但也因為受限於規模，很容易受到外界環境的影響。因此，即使規模不大、財務狀況不若大企業周全，也需要制定全面性的營運策略，健全公司體制。台灣的中小企業一向以國內市場為主，面對全球化市場的潮流，很難不在這股洪流之下被湮滅。如果能夠結合國際大廠，在對方的帶領之下，便能進軍國際，提升競爭力。這樣的策略，非常適合中小型資訊軟體產業，因此，本研究擬藉個案分析的方式，深度剖析國內一家中小型資訊軟體廠商個案A公司的現況，並探討該廠商參與一國際知名C硬體大廠的 B夥伴計畫。經過平衡計分卡以及SWOT的分析，本研究呈現國內一家中小型資訊軟體廠商的現況與優劣勢以及該廠商與國際知名硬體大廠之間的夥伴關係。此外，本研究也應用平衡計分卡的策略架構，為個案公司建議未來的經營策略。 關鍵字：中小企業、資訊軟體產業、平衡計分卡、SWOT、B夥伴計畫 / Small and medium-sized enterprises (SMEs) are characterized with adaptivity, creativity, and coping ability. SMEs in Taiwan have been through a lot of challenges since the economic bubble came to abrupt. After the financial tsunami hit the whole world, many SMEs were able to survive by adopting new business strategies. Although SMEs can react to the economic change instantly, they are easily affected by the environmental change of the whole world. The SMEs in Taiwan have been focused on local market for a long time. They need to expand their business to the international market. One way to accomplish is to collaborate with some well-known international companies. Using a single case study design, this research intended to investigate a small business company in Taiwan. Established in 1996, this company has devoted to image design, but restricted in local market. In order to understand the present situation of the company and its collaboration with a big international company, the assessment structure of the Balanced Scored (BSC) and the SWOT analysis were conducted. A business strategy using the BSC framework was recommended for the company. Keywords: small and medium-sized enterprises (SMEs), software and information industry, Balanced Scorecard (BSC), SWOT, B plan

<p>This study will refer specifically to the reasons why SMEs are not willing to use e-payment as their first-choice method: the reasons hampering e-payment adoption.</p>

Liest und verfolgt man die diversen in der jüngeren Vergangenheit ergangenen Pres­severlautbarungen und Stellungnahmen zum Thema Überschuldung im Allgemeinen und dem insolvenzrechtlichen Überschuldungsbegriff im Besonderen, drängt sich einem der Verdacht auf, dass ein wie auch immer geartetes Problembewusstsein zu diesem Thema gewollt in die Bedeutungslosigkeit geschrieben worden ist. Nach überwiegend herrschender Meinung seien die insolvenzrechtliche Überschuldung und der damit einhergehende Insolvenzantragsgrund mittlerweile obsolet. Dieser Meinungsstand verwundert doch stark angesichts der nach wie vor hohen Anzahl an Unternehmensinsolvenzen, insbesondere im Bereich mittelständischer Unternehmen. Obgleich bei einem Gutteil der betroffenen Unternehmen als Insolvenzantragsgrund die Zahlungsunfähigkeit angegeben worden ist, darf dies nicht darüber hinweg täuschen, dass einer Illiquidität in aller Regel eine Überschuldung vorausgeht. Dabei spielt es objektiv betrachtet keine Rolle, ob es sich um eine bilanzielle, rechnerische oder insolvenzrechtliche Überschuldung handelt; in allen Fällen vermag das Vermögen die Schulden nicht mehr zu decken, m.a.W.: die Schuldendeckungsfähigkeit ist nicht mehr gegeben. Die Erhaltung der Schuldendeckungsfähigkeit eines Unternehmens ist so gesehen der erste Schritt zur Insolvenzprophylaxe. Allerdings sind die normierten handelsrechtlichen Rechnungslegungsvorschriften aus vielerlei Gründen nur bedingt geeignet, die Schuldendeckungsfähigkeit eines Unternehmens verlässlich zu überprüfen. Insoweit erscheint es folgerichtig, gerade für die mittelständische GmbH eine Ergänzung der aktuellen Rechnungslegung durch eine permanente Schuldendeckungskontrolle, wie sie bereits durch die ältere Zerschlagungsstatik bzw. statische Interpretation der Bilanz gefordert wurde, vorzusehen und damit den organschaftlichen Vertreter der mittelständischen GmbH in die Lage zu versetzen, im Rahmen seiner Selbstinformationsverpflichtung den Bestand des Unternehmens zu sichern und die externen Gläubiger angemessen zu schützen. Die präventive Anwendung der insolvenzrechtlichen Überschuldungsprüfung nach § 19 InsO zur Schuldendeckungskontrolle ermöglicht dem organschaftlichen Vertreter zweierlei: In Abhängigkeit von der Frühzeitigkeit der Vornahme einer solchen Prüfungshandlung kann deren Informationsgehalt entweder insolvenzprophylaktisch im Sinne einer erfolgreichen außergerichtlichen Sanierung wirken oder aber zumindest den Weg zu einer rechtzeitigen und geordneten Insolvenzantragstellung weisen. Das Ergebnis der Überschuldungsprüfung kann so dazu beitragen, erste Indikatoren bestehender Fehlentwicklungen und Schieflagen bereits im Vorfeld einer sich abzeichnenden Krise aufzuzeigen. Anzeichen dieser Art sind in aller Regel schon lange vor Eintritt der Insolvenzantragspflicht im Zahlenwerk der betreffenden Unternehmen erkennbar.