Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Dagens konkurrensutsatta marknad ställer stora krav på organisationer och deras användning av hjälpmedel för att överleva och skapa konkurrensfördelar. Business intelligence är en samlingsteknik som för varje dag får allt större uppmärksamhet och som för många organisationer blivit ett måste för överleva. Tyvärr är implementationen av BI-tekniker problematisk och över 50 % av alla BI-initiativ misslyckas. Därför har en del studier forskat kring de kritiska framgångsfaktorerna för implementation av BI, som anses som en nyckel för att lyckas med implementationen. I den stora majoriteten av studierna utgår de kritiska framgångsfaktorerna dock från stora företag. De har andra förutsättningar än små och medelstora företag (SMF) som 99.9% av alla företag i Sverige består av. Studien har därför skapat en ram med kritiska faktorer speciellt uttagna för SMF med frågeställningen: Vilka är de kritiska framgångsfaktorerna för implementation av ett business intelligence system i SMF? Ramen skapades med litteraturstudie i kombination med expertintervjuer. Studiens ram visar att faktorerna inte skiljer sig nämnvärt efter företagsstorleken, utan efter projektets storlek. Nyckelord: Business intelligence, Kritiska framgångsfaktorer, Implementation, Små och medelstora företag / Today’s competitive market places great demands on organisations and their use of means to survive and gain competitive advantages. Business intelligence (BI) is an umbrella term of technologies that has become necessary for many organisations to survive the competitive market, and it gets more attention for every passing day. Unfortunately, the implementation of BI technologies is problematic and statistics show that more than 50% of all BI-initiatives fail. Therefore, some studies have identified critical success factors (CSFs), crucial for the implementation of BI, which is considered as a key for the success of a BI-project. However, the majority of the CSFs are based on large, international enterprises. Which differ from small and medium-sized enterprises (SMEs) which 99.9% of all Swedish companies consist of. Thus are the identification of relevant CSFs for SMEs crucial. The study has therefore with the research question: Which are the CSFs for implementation of BI-systems in SMEs created a framework with CSFs specially designed for SMEs, based on a literature review combined with expert interviews. The analysis and result of the study shows that the CSFs do not differ in terms of the organisation size, rather it differs depending on the size of the project. However, the study has also identified previously unidentified critical success factors crucial for the implementation of BI-systems. Keywords: Business intelligence, Critical Success factors, Implementation, Small and medium-sized enterprises

I dagsläget är det svårt för företag att behålla en stark marknadsposition och utmaningen ligger dels i att regelbundet presentera nya produkter på marknaden och ständigt skapa nya innovationer. Genom att använda sig av Lean Product Development i produktutvecklingsprocessen kan företagen anta utmaningen. Det kan dock vara svårare för små och medelstora företag då de kan ha begränsade resurser. Syftet med denna studie var därför att ta fram en projektmodell för produktutvecklingsprojekt i små och medelstora företag. Studien bygger på kvalitativa forskningsmetoder där sekundärdata samlades in genom både bibliotekskatalogen vid Mittuniversitetet och sökningar i forskningsdatabaser på Internet. Därefter samlades primärdata in via intervjuer för att göra en fallstudie och ett teoretiskt applicerbarhetstest. Resultatet som genererades visade att det som karakteriserar produktutvecklingen i små och medelstora företag var främst att chefen eller ägaren ofta påverkar produktutvecklingen och nyckelfaktorerna för en framgångsrik produktutveckling är processer, resurser, strategier och en god kommunikation. Den slutgiltiga projektmodellen baseras i stora drag på den generella projektmodellen och genomgick inga större förändringar efter det att det teoretiska applicerbarhetstestet hade genomförts. Projektmodellen består av fem stycken faser: förstudie, planering, genomförande, avslut och effekthemtagning. Samtliga presenterade projektmodeller skulle kunna fungera för att skapa processer, resurser, strategier och en god kommunikation. De nämnda projektmodellerna skiljer sig något i utformning och fokuserar på olika saker. Det som skiljer projektmodellerna åt är både roller och ansvarsbeskrivningar, beslutspunkter samt projektmodellernas olika faser. Det nyhetsvärde som denna studie har bidragit med är hur små och medelstora företag kan arbeta med projekt inom produktutveckling, och en fråga som har väckts är hur denna projektmodell skulle kunna se ut för att främja hela organisationen och inte endast produktutvecklingsavdelningen. / Today it is hard for companies to keep a strong market position and one part of the challenge is to regularly present new products on the market and constantly create new innovations.  The companies can accept that challenge by using Lean Product Development in the product development process. It can however be more difficult for small and medium sized enterprises as they may have limited resources. The purpose with this study was therefore to develop a project model for product development in small and medium sized enterprises. The study was built on qualitative research methodologies, first secondary data was collected through both the Mid Sweden University’s library catalog and searches in research databases on the Internet. Then, the primary data was collected through interviews to create a case study and a theoretical applicability test. The generated result showed that it characterizes the product development in small and medium sized enterprises primarily was that the manager or owner often affect the product development and the key factors for a successful product development was processes, resources, strategies and a good communication. The final project model are in general based on the general project model and did not underwent any major changes after the theoretical applicability test had been carried out. The project model consists of five phases: feasibility study, planning, implementation, closing and effect transfer. All of the presented project models could work to create processes, resources, strategies and a good communication. The mention project models differ slightly in the design and they are focusing on different areas. The differences in the models are the roles and responsibilities descriptions, decision points and the models different phases. The newsworthy this study has contribute with is how small and medium sized enterprises can work on projects in product, and one question that has been raised is how this project model could look like to promote the whole organization not only the product development departure.

Small and medium-sized enterprises (SMEs) in Malaysia, particularly In the information and communications technology (lCT) sector, are faced with an increasingly volatile environment. The Malaysian business scene has opened up their markets to the world where smaller businesses find themselves competing with newly launched multinational subsidiary and subdivision companies, along with the large local firms. The Malaysian Government has launched several campaigns and support for smaller local businesses to be more competitive and to continuously compete at par with these larger companies. This research project supports the Malaysian Government's objective of instilling a more structured approach towards a more competitive SME by focusing on the management of competitive information related to these companies. In recognising the rising need for competitive support, management and executives are increasingly relying on a concept called Competitive Intelligence (Cl), a systematic and ethical process for gathering, analysing, and managing information that can affect a company's plans, decisions, and operation. In managing competitive information, several companies have emerged especially to develop online tools and software that would enhance the Cl process and the value competitive intelligence brings to organisations. The success of these Cl software tools depends, however, on the sophistication of an organisation's understanding of the Cl process and scope of usage. Different companies derive different values from different approaches to competitive intelligence, and therefore require a flexible tool that is very specific to the company's needs. Therefore, this research investigated the structures and contexts of Malaysian Small and Mediumsized Enterprises (SMEs) based on competitive intelligence (Cl) concepts to derive a more customised approach to the use of Cl for SMEs in the ICT sector, as well as in the selection of appropriate Cl software. Mintzberg's approaches to analysing organisational structures and contexts, Bouthillier and Shearer's Intelligence Cycle, Herring's Key Intelligence Topics, and Davis' concept of effectiveness were used in two main stages. The first stage involved identifying the nature and range of SMEs, which exist under Malaysia's Multimedia Super Corridor, a government benchmarking body for local businesses. This gives an account, on the basis of cluster analysis, of a taxonomy of SME categories consisted of ten clusters. The relationships between the categories were also examined in the first stage of the research. The relationships and clusters found in the first part of the research offered the basis for the second part of the research, which constructs the criteria for evaluating online tools and software for competitive intelligence. The evaluation criteria are then used to evaluate eight Cl-ready software packages in finding suitable tools for the different categories of SMEs. Finally, the research concludes with a study of the prospective users' perceptions of effectiveness in SMEs drawn from the identified clusters. This 'multiple constituency' approach to understanding effectiveness evaluates both Davis' concept of effectiveness (usefulness), as well as the differential evaluations of perceived effectiveness. The research findings provide evidence of a range of SME structures in a variety of contexts. Levels of importance placed on different levels in the Cl process are identified, as well as aspects that need support, automation and/or augmentation. The software evaluation in the second part of the research provided ten recommendations of suitable software package(s) for each SME cluster. However, an initial review by SME managers of perceived effectiveness mostly did not reveal results that were parallel to the findings from the software evaluation study. All in all, the research confirms that SMEs can be analysed by clusters but further research would be necessary to confirm the effectiveness of using the recommended Cl software over a longer period of time.

<p>Predmet istraživanja ovog rada je ambijent ekonomije znanja i<br />poslovanje malih i srednjih preduzeća u tom ambijentu. Problem<br />istraživanja je analiza faktora koji utiču na uspešnost malih i<br />srednjih preduzeća. Cilj istraživanja je da se utvrde ključni faktori<br />uspešnosti malih i srednjih preduzeća u Srbiji kako bi se<br />definisale mere za povećanje konkurentnosti ovog sektora i razvio<br />model upravljanja malim i srednjim preduzećima u ekonomiji znanja na<br />bazi ključnih faktora uspešnosti. Vrednost dobijenih rezultata<br />proističe iz cilja istraživanja u okviru ove disertacije, koji u širem<br />smislu podrazumeva pružanje informacija naučnoj i stručnoj javnosti<br />koje mogu doprineti daljem razvoju sektora MSP i boljem upravljanju<br />na bazi ključnih faktora uspešnosti.</p> / <p>The subject of this work is the environment of the knowledge economy and<br />the business of small and medium enterprises in this environment. The<br />problem of this research is to analyze the factors affecting the performance<br />of small and medium-sized enterprises. The aim of the research is to identify<br />the key success factors of small and medium-sized enterprises in Serbia in<br />order to define measures to increase the competitiveness of the sector and<br />developed a model of management of small and medium enterprises in the<br />knowledge economy based on the key factors of success. The value of the<br />results of this study arises from the research objectives within the framework<br />of this thesis, which in a broader sense means providing information to the<br />scientific and professional community that can contribute to the further<br />development of the SME sector and better management of SMEs on the<br />basis of the key success factors</p>

Only one third of the French SMEs are going abroad. However, this option can be an opportunity for the enterprises to extend their growth. The Chinese market is often designated to be the best place to invest. Nevertheless, it is far from France geographically and culturally. Russia and Central/Eastern Europe represent for French SMEs huge and frequently unknown markets, closed to France with all the benefice of their accession to the European Union. These regions have economic and demographic potentials because of their singular history. The study of these countries will show the possible market development in which the French companies and specially SMEs have competences and know-how highly valuable in these markets. Furthermore, the European and French incentives for SMEs and the support of different organizations are additional assets to facilitate the internationalization.

The purpose of this thesis is to analyze role of Small - Medium Sized Enterprises (SMEs) in Turkey's Integration to EU. SMEs have a strategic importance in providing sustainable development, employment and value added in the economies. So that, European Union and Turkish Goverment have carried out several policies in order to support SMEs. These policies facilitate the process of creating, maintaining and improving business skills and opportunities of SMEs. They play significant role in Turkey's accession to EU. One of the purposes of the research is to explore indicators and effects of Turkish SMEs in EU integration. Also, it explores the effects of strategic alliances of Turkish and European SMEs all over the world. In this research, chapter 1 aims to describe SME definitions for EU, Turkey and other countries. In addition, the factors that determine these definitions in Turkey and EU have been discussed. Chapter 2 examines current policies of SMEs in Turkey and their strengths, weakness, problems accordingly. In chapter 3, current European SME policies have been described and their impacts to Turkish SMEs have been mentioned. Funds and incentives for SMEs from EU and their contribution to Turkish SMEs have been also explained in this chapter. In the last chapter, importance of SMEs in Turkish and European economies has been mentioned. Influence of Turkish SMEs has been indicated on the EU integration and in response to this influence; effect of European SMEs in Turkish Economy has been pointed out. After all, it has been exposed to worldwide effects after strategic alliances of European and Turkish SMEs.

The aim of the thesis was to examine the basic technical and technological requirements of photovoltaic technology in terms of economic characteristics, analyze the current situation in the use of renewable energy sources, especially photovoltaics in the Czech Republic with comparing to the world's situation. The thesis also provides an overview of laws and legal norms applicable in the Czech Republic and the European Union with regard to photovoltaics. The crucial part is dedicated to investment evaluation of the renewable energy (photovoltaic) projects. The author supports presented ideas with a comprehensive investment analysis of a specific rooftop photovoltaic project realized by medium sized company. In addition to evaluation process the investment recommendation is provided and the most significant risk factors of the project are identified. The conclusion of this thesis includes a single-factor sensitivity analysis of a net present value of the project.

Most Small and Medium scale Enterprises (SMEs) in Ghana are notparticularly anxious about the consequences of inadequacy or lack of anyform of vulnerability management operation in their normal businesspractices. This case study research explores how a local Internet ServiceProvider (ISP) in Ghana and its local client-base can manage vulnerabilitieswith a targeted patch management practise integrated into their operations.To answer the research question “How can a SME local Internet ServiceProvider (ISP) in Accra, Ghana, assist their local customer base to integrateeffective cybersecurity vulnerability management into their operations?“,This case study comprised the Subject Matter Expert of one local ISP as well as4 other technical Subject Matter Experts of the ISP’s clients about their patchmanagement operations. This case study research revealed that most SMEs donot consider vulnerability management as a key concern in the operation oftheir organisation and therefore, proposes a way to highlight the importanceof vulnerability management whiles doing so at a cost-effective manner. Theimplications of targeted cybersecurity patch management for the local ISP andtheir client-base is also addressed by this thesis research.

No atual ambiente competitivo das empresas, é necessário que elas utilizem artefatos para manter a sua continuidade. A Gestão Estratégica de Custos é um desses artefatos e, portanto, é necessário que haja um sistema de custeio que oriente as decisões dos gestores dentro de uma organização, que passam a demandar informações cada vez mais elaboradas e com maior agilidade. A implantação desses sistemas, que são cada vez mais complexos, é comum a grandes empresas e, somando-se à importância do mesmo, entende-se o motivo de ter sido muito estudado no decorrer do tempo. Com as mudanças decorrentes da evolução tecnológica, sua diminuição nos custos, e o aumento de competitividade, as pequenas e médias empresas também perceberam a necessidade de se ter um sistema de custeio para suportar suas decisões. Porém, as características dessas empresas são distintas das demais, podendo supor que suas necessidades de informação, assim como as dificuldades de implantação desse tipo de sistema também sejam diferentes. Este estudo tem como objetivo principal identificar as dificuldades de implantação do sistema de custos em uma empresa de médio porte analisada através de estudo de caso. Como objetivos secundários estão: a categorização em grupos do material encontrado na revisão bibliográfica; verificar se as dificuldades encontradas no estudo de caso estão de acordo com a literatura. As dificuldades encontradas pelos diversos autores foram inicialmente segregados em dificuldades e fatores críticos para a implementação de sistemas. Posteriormente foram categorizados em comportamentais, administrativos e de escassez de recursos, sendo que os dois últimos foram novamente classificados em subgrupos. A empresa analisada no estudo de caso é uma indústria de médio porte do ramo de embalagens plásticas. O estudo mostra que as principais dificuldades encontradas pela empresa estavam relacionadas com insuficiência de treinamentos, limitações de linguagem e critérios contábeis, uma vez que o modelo implantado foi determinado pela matriz situada em outro país. Além destas, a maioria das dificuldades constantes da literatura também foram identificadas pela empresa em sua implantação, em menor ou maior escala. Considerando as categorias utilizadas, a maioria está relacionada com o grupo de dificuldades administrativas e com o de escassez de recursos. As soluções utilizadas pela empresa não tiveram um projeto específico para suas realização, sendo aplicadas de acordo com as possibilidades que o contexto da época permitia. / In the current companies competitive environment, it is necessary that they use tools to keep their continuity. The Strategic Cost Management is one of these devices and, therefore, a cost system is necessary to guide the managers decision of an organization, which starts to demand faster more elaborated information. These systems implementation, which are more and more complex, are usual in big companies and, also considering its importance, it is understandable the motive of why it has been studied along the time. With the changes from technology evolution, the lower costs, and the higher competitiveness, the small and medium companies also seemed the necessity of having a cost system to support their decision. But these companies characteristics are different of the others, supposing that their needs of information, as their system implementation difficulties are also different. This studys main objective is to identify the difficulties of cost system implementation in one medium size company through a case study. As secondary objectives are: the categorization of the material found in the bibliographical revision in groups; verify if the difficulties founded in the case study are similar with the literature. First, the founded difficulties by the many authors were separated between difficulties and critical factors for the implementation of systems. They were after categorized in behavior, management and insufficiency of resources, and the last two were reclassified in other subgroups. The analyzed company is a medium size industry in the branch of plastic packings. The study shows that the mainly difficulties of the company were related with lack of training, language limitations and accounting standards, once the implanted model was ordered by the headquarter located abroad. Beyond these, the most of difficulties in the literature were also identified by the company in its implementation, in different levels. Considering the used categories, most of them are related with the management difficulties group and with the insufficiency of resources group. The solutions utilized by the company hadnt a specific project for its realization, been applied in agreement with the possibility that the context allowed in that time.