Depuis le rapport Brutland (1987) le nombre de labels et de normes ayant trait à la RSE se multiplie. Bien qu’historiquement les premiers travaux et outils relatifs à la RSE soient tournés vers les grandes entreprises, les PME sont de plus en plus concernées par cette thématique. Ce projet de thèse a pour ambition d’explorer comment les organisations s’approprient un outil de gestion qui participe à l’institutionnalisation de la RSE. Pour ce faire, nous étudions le cas particulier d’un contexte d’inter-clusters de PME du numérique disposant d’un label RSE sectoriel. Cette étude comprend 44 entretiens et des phases d’observations auprès de 28 entreprises des clusters, des instances de gouvernances des clusters et des porteurs du dispositif.Les apports de ce projet de thèse sont à un niveau managérial d’apporter des éléments facilitant la valorisation de ce type de dispositif par les entreprises concernées et par les porteurs de ces dernières. À un niveau académique, l’originalité de notre terrain d’étude ouvre des contributions théoriques sur l’intégration de la RSE dans les PME, sur les relations inter-clusters et sur la gestion d’un outil dans le cadre d’un projet d’institutionnalisation. / Since the Brundtland report (1987) the number of labels and standards related to CSR have multiplied. Although historically the first works and tools related to CSR were mainly targeting large enterprises, Small and Medium Enterprises (SMEs) are increasingly concerned by this topic. This thesis aims at exploring how organizations assimilate a management tool, which, in turns, contributes to CSR institutionalization.In order to do this, we develop a particular case study in a context of SME digital inter-clusters with a sectorial CSR label. This study includes 44 interviews and observation phases within 28 businesses embedded in clusters, cluster governance authorities and system holders/creators.The contributions of this thesis project are at a managerial level to provide elements that facilitate the appreciation/valorization of this type of device by both the relevant undertakings and the device holders. At an academic level, the originality of our research field lies in its potential to open up theoretical contributions on the integration of CSR in SMEs, inter-cluster relations and management of a tool to achieve institutionalization.

The goal of the diploma thesis "Financing of small and medium-sized enterprises" is to systematically analyze and review the financing options for SMEs in the Czech Republic. In the introductory part there is a definition of small and medium enterprises with its social contribution and meaning, I describe the needs and potential barriers for further development. The thesis proceeds with specification of various financial resources, there are mentioned own, external and alternative financial resources as well as trade finance possibilities. The last chapter of the theoretical part focuses on the support devoted to SME. In the practical part there is a business and financial analysis of the selected company on the market with artificial sweeteners.

Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.

A graduation thesis is focused on problems of small and medium enterprises. It is focused on SME position within state economic and its delimitation. Next it considers possibilities of SME support, from programs of EU and also at the national, regional and local level. The thesis recognizes contributions which rise for the regions thanks to SME. The second part is focused on concrete situation in chosen region -- NUTS IV Pelhřimov. It characterizes NUTS IV Pelhřimov and monitors corporate environment, especially SME situation in the region. I also used questionnaire survey, which is focused on problems of municipality attitudes to SME. It investigates its relation to SME and the ways of support, which are provided by municipality towards to SME.

Theoretical part of this final year thesis is focused on the small and medium enterprises area and possibilities of state support. Furthermore there are described particular parts of business plan and their functions indeed. The aim of this thesis was to compile functional strategic business plan for management of concrete enterprise KOVO Děčín. There were identified strengths and weaknesses of mentioned enterprise, evaluated current position on the market and proposed further steps.

The thesis specifics advantages and disadvanteges of small and medium enterprises, logistic processes, stock processes of the bakery company and suggests the steps for optimalizaton of the processes.

Diploma Thesis deals with analysis of Ruko, s. r. o. in regards to management, marketing and financial position. Based on the results of the analysis there are possible strategical and tactical recommendations developed which ought to lead to increases in financial and market share based targets.

The aim of the thesis "Business Plan for Establishing of a Fitness center" is the elaboration of a bussines plan on establishment of the real fitness center. The theoretical part is aimed to characterize small and medium business, its importance for national economy and also represents the structure and content of a business plan. The practical part is concentrated on creation of the bussines plan on establishment of the fitness center in Dolní Břežany. The work closes with the final summary and financial evaluation of this project.

This Master thesis focuses mainly on the efficiency of supporting small and medium enterprises in the Czech Republic. Small and medium business promotion creates one of the main targets of the European Union policy. A lot of research has been conducted in the area of business support. This thesis will subsequently analyze practical aspects of the promotion and it captures both programme periods by the year 2013. Very interesting and to certain extent crucial for this work are changes in Union allowance of smaller firms. The aim of the study is to suggest possible measures and recommendations in the area of economic policy and business promotion system that could help solve the current situation.

A graduation thesis is focused on problems of small and medium enterprises and its development in the Czech Republic. The main goal of graduation thesis is to analyze the effect of carefully selected factors on SME. The thesis is dividend into two main parts. The first one characterizes small and medium enterprises and its contribution to economy, society and regions. The first part also describes differentiation of development of SME among the regions of Czech Republic. The second part is focused on features that determine SME. The data for the analysis are gained from the Statistical Office and questionnaire research. The results of analysis will be resumed in the end of graduation thesis.