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.

This master thesis has been written at the School of Mathematics and System Engineering (MSI) at Växjö University in the field of computer science. IT security has become one of the main topics of every enterprise since they all use information technology in their business. Investments have to be done in order to achieve a high protection status of the IT environments. Specially small and medium-sized enterprises need more knowledge and advisory how to handle their IT security. This thesis analyses management tools that have the goal to improve the IT security. The second and main part of the thesis is the design of a tool that should helps to solve the described problems.

The overall economic development during the nineteenth and twentieth century has left us with an interconnected global society. However, the pollution does not adhere to the boundaries of nation-states. Therefore, the sustainability issue calls for holistic solutions on all levels of society, from individuals to states, large NGOs, and in particular the companies that produce the goods we consume. Corporate initiatives on this matter are usually referred to as Corporate Social Responsibility, or CSR. Many large corporations have been under scrutiny from different stakeholders ever since the early 1990’s and it is no longer possible for them to neglect their responsibility for i.e. pollution or human rights. However, smaller actors do not receive as much attention as their larger competitors, due to lower stakeholder awareness. With this background, this master thesis aims at investigating how small to medium-sized enterprises (SMEs) within the apparel industry in Sweden perceive their opportunities and challenges when working with CSR in their global supply chain. Thus, the thesis hopes to help bridge a scientific gap, and also connects to Supply Chain Management, SCM. This was accomplished through a literature review that identified and categorized different aspects of the problem. Following this, a multiple-case study with eight different brands was carried out, interviewing representatives from the organizations. The results show, among other things, that for SMEs, top management and/or owner values and commitment are of significant importance. This is in line with the literature. On the other hand, aspects like difficulties with language and cultural barriers were not an issue, contrary to the current academic research on SMEs. This was said to be due to the organizations extensive implementation or use of social capital through long-lasting business relations, which is another characteristic of the SME sector identified by the literature. Existing industry initiatives and cooperation between brands can work, but external help to manage these projects is essential for their success. Available Environmental Management Systems (EMS) on the other hand are often considered too expensive, time-consuming or unknown to end-consumers to be implemented. On the contrary, harsher government regulation and enforcement, both in Sweden as well as in the production countries are advocated. This is particularly noticeable, since generally, private sector representatives tend to be against government regulations. / Mistra Future Fashion

Abstract This study examines the phenomenon of corporate brand co-creation in the context of small and medium sized enterprises (SMEs) operating in business-to-business (B2B) markets. The aim of this study is to better understand how external stakeholders co-create a corporate brand—brand image and identity—and what characterises these brand co-creative stakeholder relationships. Branding is regarded as a social and interactive process in which the company and its stakeholders are both considered active participants. In addition to the corporate branding literature, this study builds on industrial network theory, service-dominant logic and organisational identity theory. The empirical contribution of the study is conducted using qualitative interview and case study methods to analyse the phenomenon longitudinally and from a multi-stakeholder perspective. The primary empirical data are generated through interviews of B2B SME experts and the case company’s management, employees and key partners during the period 2010–2013. Narrative approach is employed in the data generation and analysis. The study shows that corporate branding is a holistic process that is influenced by various stakeholders. In particular, the key partners can be actively involved in co-creating a company’s corporate brand. External stakeholders are involved in corporate branding through interactions with the company and other stakeholders. The study identifies a number of co-creative actions performed by external stakeholders that influence the corporate brand image, either directly or indirectly. The study also shows that stakeholder cooperation, interaction and dialogue are central in corporate brand identity development, as they help companies to understand and adapt to the competitive environment and to define the corporate brand’s unique and central features in relation to it. At the relationship level, corporate brand co-creative stakeholder relationships are characterised by dependency and mutuality. The significance of various stakeholder relationships in branding, however, varies across situations, at different stages of the company’s lifecycle and at the relationship portfolio level; they can be understood as context-dependent, evolving and dynamic. Managers can use the findings of this study to identify the key stakeholders that are central in co-creating corporate brands and to employ their resources and integrate their activities to strengthen the corporate brand. / Tiivistelmä Tämä väitöskirja tutkii yritysbrändin yhteisluomista yritystenvälisillä markkinoilla (B2B) toimivien pk-yritysten kontekstissa. Tutkimus pyrkii ymmärtämään miten yrityksen ulkoiset sidosryhmät osallistuvat yritysbrändin – brändi-imagon ja -identiteetin – luomiseen ja mikä on luonteenomaista yritysbrändiä yhteisluoville sidosryhmäsuhteille. Brändäystä tarkastellaan sosiaalisena ja vuorovaikutteisena prosessina jossa yritys ja sen eri sidosryhmät nähdään aktiivisina toimijoina. Tutkimus nojaa brändikirjallisuuden lisäksi verkostoteoriaan, palvelulähtöiseen ajatteluun sekä organisaatioidentiteetti-teoriaan. Tutkimuksen empiirinen osuus toteutettiin laadullisena haastattelu- ja tapaustutkimuksena jossa ilmiötä tarkasteltiin eri sidosryhmien näkökulmasta sekä pitkittäisesti. Tutkimuksen ensisijainen empiirinen aineisto kerättiin haastattelemalla B2B pk-yritystoiminnan asiantuntijoita sekä tapausyrityksen johtoa, henkilöstöä ja avainyhteistyökumppaneita vuosina 2010–2013. Aineiston keruussa ja analyysissa on käytetty narratiivista lähestymistapaa. Tutkimus osoittaa että yritysbrändäys on kokonaisvaltainen prosessi johon vaikuttaa yrityksen lisäksi myös sen eri sidosryhmät. Erityisesti avainyhteistyökumppanit voivat olla aktiivisesti mukana luomassa yrityksen brändiä. Yrityksen ulkoiset sidosryhmät osallistuvat yritysbrändin luomiseen vuorovaikutuksessa yrityksen sekä muiden sidosryhmien kanssa. Tutkimuksessa tunnistetaan useita ulkoisten sidosryhmien brändiä yhteisluovia toimintoja, jotka vaikuttavat yritysbrändi-imagoon joko suoraan tai epäsuorasti. Tutkimus osoittaa lisäksi, että yhteistyö, vuorovaikutus ja dialogi sidosryhmien kanssa ovat keskeisessä roolissa yritysbrändi-identiteetin kehittymisessä, sillä ne auttavat yritystä ymmärtämään sen kilpailuympäristöä, sopeutumaan sen vaatimuksiin sekä määrittelemään brändin keskeiset erottuvuustekijät suhteessa siihen. Tutkimuksen perusteella yritysbrändiä yhteisluoville sidosryhmäsuhteille on suhdetasolla ominaista riippuvuus ja vastavuoroisuus. Eri sidosryhmäsuhteiden merkitys yritysbrändin kannalta vaihtelee eri tilanteissa sekä yrityksen eri elämänvaiheissa. Suhdeportfoliotasolla brändiä yhteisluovia sidosryhmäsuhteita voidaankin luonnehtia kontekstisidonnaisiksi, muuttuviksi ja dynaamisiksi. Tuloksia voidaan hyödyntää yritysbrändäyksen kannalta keskeisten sidosryhmien tunnistamisessa sekä niiden resurssien hyödyntämisessä ja toimintojen integroimisessa brändäyksessä.

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

Bakgrund: Att flytta hem tidigare outsourcad produktion har blivit allt mer förekommande bland svenska företag. Insourcing har även anammats av små och medelstora företag vilket ter sig särskilt förvånande då de bland annat besitter begränsade resurser, både finansiella och kunskapsmässiga. Varför denna form av strategiska förändring har skett i denna typ av företag är fortfarande relativt outforskat. I denna studie kommer därför de motiv som finns till insourcingbeslut men även vilka beslutsunderlag som ligger till grund för beslutet i SMEs att identifieras. Genom detta skapas en ökad förståelse för vilka grunder ett insourcingbeslut tas i SMEs. Syfte: Studien syftar till att identifiera vilka motiv som ligger till grund för insourcingbeslut i SMEs samt att förklara varför motiven har uppkommit. Vidare syftar studien till att beskriva vilka beslutsunderlag som används vid ett insourcingbeslut i SMEs samt huruvida de identifierade motiven påverkar beslutsunderlagens innehåll. Metod: Metodvalet för studien är en kvalitativ intervjustudie på fem svenska företag inom SME-definitionen som verkar i olika branscher. Slutsats: I studien har ett antal olika motiv till insourcingbeslut i SMEs identifierats där även en förklaring kring motivens uppkomst har gjorts. Två nya insourcingmotiv har identifierats: bredda sin kompetens och reducera lagerkostnader. Det som även var utmärkande gällande insourcingmotiv i SMEs är att de mest förekommande motiven går att relatera till att företagen vill genomföra någon form av strategisk förändring i verksamheten. Vi har även konstaterat att resursanalyser i form av totalkostnad samt kompetens- och investeringsbehov som det viktigaste underlaget som SMEs använder sig av vid ett insourcingbeslut. Det kan även konstateras att SMEs prioriterar beslutsunderlag som kan kopplas till de motiv som beslutet har tagits på, varför vi genom denna studie har kunnat identifiera ett nytt underlag: beslutsunderlag relaterade till specifika motiv. Motivbilden väger även tyngre än de ekonomiska analyserna vid ett beslut i SMEs. / Background: It has become more frequent among Swedish companies to transfer back previously outsourced production. Insourcing has also been accommodated in small and medium sized enterprises. This can seem surprising since they possess limited resources, both financially and logically. Why this strategic transformation has occurred in this kind of company is still relatively unexplored. This thesis will identify not only the incentives for insourcing, but also what kind of decision making constitutes the basis for insourcing in SMEs. By doing this, an increased level of knowledge for insourcing decisions in SMEs will be achieved. Purpose: The purpose of this thesis is to identify the incentives for insourcing in SMEs and to explain why they occurred. Further, the purpose of the thesis is to describe the decision making that creates the basis for insourcing in SMEs, and whether the incentives of insourcing effects the basis for decision making. Method: The method of the thesis is a qualitative interview study of five Swedish companies in different lines of business. Conclusion: Several different incentives for insourcing in SMEs have been identified and a description regarding the origin of the incentives is presented. We have identified two new incentives for insourcing: broaden their knowledge and reduce warehousing cost. Regarding insourcing incentives, it was found that the most frequent incentives are related to the fact that the companies want to implement some kind of strategic change within their organization. We have also identified resource analysis in terms of total cost and requirement of skills, to be the most important basis of decision making used by SMEs. It can also be noted that SMEs prioritize the basis of decision making that can be connected to the incentives. When making the insourcing decision in SMEs, the incentives for insourcing are of higher importance than the financial analysis. Method: The method of the thesis is a qualitative interview study of five Swedish companies in different lines of business.

The thesis deals with the quality of business environment of the Czech Republic, nevertheless, the main goal of the thesis is to evaluate the current system of the export support. Firstly, the opening chapter attempts to define the term business environment theoretically, after that it puts forward the possibilities of quantifying the quality of this indicator and then summarizes its evolution specifically in the Czech Republic. The second chapter is particularly devoted to the system of economic diplomacy in the Czech Republic and concentrates primarily on the support of export as a part of national business support programs. In this context, the thesis analyses in full detail the Export Strategy of the Czech Republic for the period 2012-2020, its updated version of 2016 and also how defined goals are met on an ongoing basis. The final part provides the export survey carried out within small and medium-sized enterprises. This survey evaluates whether the system of the state export support is generally known and used within this segment.

Small and Medium-sized enterprises represent the backbone of the economy and they play a crucial role in the development of regions. Promoting position of SMEs within the economy may be done through their financial support. The aim of this work is to depict the current SME environment in the European Union and to determine different levels where the companies may acquire funding. The European level process is analysed on two different real projects with the EU funding.

Introduktion: Studien behandlar små och medelstora företag (SMFs) inom fordonsindustrin. Kontexten berörs med hänsyn till att forskningsfronten saknar empiriska exempel avseende relationen mellan olika inbound open innovation aktiviteter och företagens innovationsprestation. Fenomenet inbound open innovation innebär att företag genom olika samverkansaktiviteter utnyttjar externa flöden av kunskap och teknologi, för att främja framkomsten av nya produkter och processer. Följaktligen utreder studien relationen mellan företagens innovationsprestation och aktiviteterna; (1) teknologisk rekognosering, (2) vertikal teknologisk kollaboration, (3) horisontell teknologisk kollaboration, (4) teknologisk anskaffning.   Syfte: Syftet med studien är att undersöka relationen mellan fyra former av inbound open innovation aktiviteter och innovationsprestation i små och medelstora företag, inom fordonsindustrin. Insikterna från studien ämnar stärka de små och medelstora företagens konkurrenskraft på en globaliserad marknad. Studien ämnar även främja helhetsbilden av vilken effekt olika inbound open innovation aktiviteter har i praktiken.     Teori: Studien baseras på tidigare forskning och teorier avseende inbound open innovation i små och medelstora företag (SMFs).      Metod: Studien bedrivs via en kvantitativ metodansats. Ett själv-administrerat frågeformulär har distribuerats ut via mail till 370 stycken VD:s. Insamlad data har bearbetats i SPSS genom flertalet statistiska tester, vilket utmynnade i att studiens fyra hypoteser testades och utreddes.   Slutsats: Studiens resultat påvisar att SMFs inom fordonsindustrin kan förbättra sin innovationsprestation genom att bedriva aktiviteterna teknologisk rekognosering, vertikal teknologisk kollaboration samt horisontell teknologisk kollaboration. Aktiviteten teknologisk anskaffning befanns inte ha någon signifikant inverkan på innovationsprestationen. Studiens insikter kan stärka de små och medelstora företagens konkurrenskraft på en globaliserad marknad. Insikterna främjar även helhetsbilden avseende vilken effekt olika inbound open innovation aktiviteter har i praktiken. / Introduction: The study concerns small and medium-sized enterprises (SMEs) in the automotive industry. The context is touched because the research front lacks empirical examples of the relationship between different inbound open innovation activities and innovation performance. The phenomenon of inbound open innovation means that companies, through different collaborative activities, exploit external flows of knowledge and technology to promote the emergence of new products and processes. Consequently the study investigates the relationship between innovation performance and the activities; (1) technological scouting, (2) vertical technological collaboration, (3) horizontal technological collaboration, (4) technological acquisition.   Purpose: The aim of the study is to investigate the relationship between four forms of inbound open innovation activities and innovation performance in small and medium-sized enterprises, in the automotive industry. The insights from the study aims to strengthen the competitiveness of SMEs in a globalized market. The study also aims to promote the overall picture of the impact of different inbound open innovation activities in practice.   Theory: The study is based on previous research and theories regarding inbound open innovation in small and medium-sized enterprises (SMEs).   Method: The study is conducted through a quantitative methodology. A self-administered questionnaire has been distributed by mail to 370 CEOs. The collected data has been processed in SPSS through different statistical tests, which resulted in the study's four hypotheses being tested and investigated.   Conclusion: The studies result shows that SMEs in the automotive industry can improve their innovation performance by conducting the activities of technological scouting, vertical technological collaboration and horizontal technological collaboration. Technological acquisition was found to have no significant impact on innovation performance. The findings can promote the competitiveness of SMEs in a globalized market. The insights also promote the overall picture of the impact of different inbound open innovation activities in practice.

El objetivo principal del presente trabajo de investigación es el desarrollo de un modelo de mejora para el ciclo de vida del desarrollo de software de la empresa de estudio HOLINSYS, la cual pretende certificarse en la norma internacional ISO/IEC 29110. Siendo esta ISO, la primera orientada a mejorar la calidad de los proyectos de desarrollo de software de las pequeñas y medianas empresas, presentando los perfiles del ciclo de vida del desarrollo de software. / Trabajo de investigación