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Leistungsbewertung und Erfolgsverteilung in hierarchiearmen kompetenzzellenbasierten Produktionsnetzwerken unter Verwendung einer Profit Distribution Broker Unit (PDBU)Sachtleben, Sebastian, Jähn, Hendrik, Zimmermann, Matthias 16 April 2014 (has links) (PDF)
No description available.
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Exportação e competitividade de micro, pequenas e médias empresas em função das inovações em santa catarina caso PROGEX/FINEP e a SOCIESC / Export and competitiveness of micro, small and medium enterprises, in loght if the innovations in Santa Catarina: case PROGEX/FINEP and SOCIESCPereira, Edmilson Sabadini 08 December 2005 (has links)
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Previous issue date: 2005-12-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / With the globalization, the borders are being eased, the communication means open the market ever more to new ideas, and the society is, in general, led to generate and absorb the innovations, quicker than in the past and to a continuous improvement in the international trade relations, requiring from micro, small and medium sized enterprises a higher competitive qualification. The capability to generate, broadcast and utilize new knowledge is behaving as the propelling element in the technological development, and transfer such knowledge to such group of companies is not a linear process. In this context, the government, technological institutes and companies do not have individually or separately
capabilities to generate, broadcast and employ such knowledge, and the PROGEX precisely provides an efficient and efficacious action within this triad, offering support for the insertion and/or permanence of these companies in the overseas market. This essay aims at determining
the impacts over exports and in the results perceived by the MSMEs in function of the support from such Program. The investigation focused on the market, on the evolution of the trade balance in Santa Catarina and Brazil, processes that influence the issues of organizational culture, competitiveness and innovation in MSMEs. A qualitative, exploratory and descriptive research has been carried out, with the study of multiple cases of companies taking part in the PROGEX and that have had their projects finalized. The results obtained indicate that PROGEX is being effective, where through innovations in products and processes, it impacts the exports and competitiveness, significantly increasing the product's overseas sales volume, in companies that already export, inserting companies and products into the exports market,
and replacing imports. Apart from that, it has strengthened the company at the domestic market, increasing their total revenues, qualifying the technical teams of the MSMEs,
increasing the number of new job openings, reduction of footprint, and creating sensitivity, internalization and dissemination of the exporting culture, and the relevance of innovation for the actual needs to increase competitiveness for companies and entrepreneurs, allowing investing in their insertion into other more demanding or unknown countries. / Com a mundialização, as fronteiras entre os países estão sendo atenuadas, os meios de comunicação abrem cada vez mais o mercado a novas idéias e a sociedade, de um modo em geral, é levada a gerar e absorver as inovações mais rapidamente que no passado. Neste contexto, vem ocorrendo um contínuo aperfeiçoamento nas relações de comércio internacional, exigindo das micro, pequenas e médias empresas maior capacitação competitiva. A capacidade de geração, difusão e utilização de novos conhecimentos tem sido o elemento propulsor do desenvolvimento tecnológico, sendo que a transmissão do conhecimento para este porte de empresas não é um processo linear. Assim, governo, institutos tecnológicos e empresas não têm capacidade, sozinhos ou em separado, para gerar, difundir e utilizar esses conhecimentos. O Programa de Apoio Tecnológico à Exportação - PROGEX proporciona exatamente a atuação nesta tríade, oferecendo apoio para inserção e/ou permanência destas empresas no mercado exterior. Esta dissertação tem o objetivo de determinar os impactos sobre a exportação e nos resultados percebidos pelas MPMEs em função do apoio do referido Programa. A investigação teve como foco o mercado, a evolução da balança comercial em Santa Catarina e no Brasil, processos estes que influenciam na questão da cultura organizacional, da competitividade e da inovação das MPMEs. Foi realizada uma pesquisa qualitativa, exploratória e descritiva, com estudo de múltiplos casos de produtos participantes do PROGEX e que tiveram seus projetos finalizados. Os resultados obtidos indicam que este Programa tem sido efetivo, uma vez que vem promovendo inovações em produtos e processos, causando impactos na exportação e na competitividade, aumentando significativamente a exportação do produto, em empresas já exportadoras, inserindo empresas/produtos no mercado de exportação e substituindo importações. Além disso, fortalece a empresa no mercado nacional com aumento da receita total, capacita a equipe técnica das MPMEs, aumenta o número de novos postos de trabalho, reduz a área útil ocupada, sensibiliza, internaliza e dissemina a cultura exportadora e destaca a importância da inovação para a real necessidade do aumento da competitividade para as empresas e empresários, possibilitando investimentos na inserção em outros países mais exigentes ou desconhecidos
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Papel da informatização na pequena e média empresa brasileira: investimentos em TI, percepção da gestão e impacto nos resultadosMartins, Álvaro Luiz Massad 24 February 2016 (has links)
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Previous issue date: 2016-02-24 / In this competitive environment globalized that we live nowadays there is a growing recognition of the central role of Information Technology (IT) to determine the success of the company, leading to better results. SMEs have also adopted IT with the same purpose, obtaining benefits of such use, but their reality is quite different in most cases of the large enterprises, especially for lack of the same resources and skills in the IT field. Apart from the competition sometimes other factors such as legal requirements in the Brazilian case, requires that companies seeks greater computerization. As companies are in different kind and stages of computerization, and especially also because IT plays a different role in each company, this study aims to determine whether there is a correlation between spending and IT investments and the performance of small and medium Brazilian companies. The study seeks to capture the differences in the outcome of the company arising from the use of IT, and for this observes financial data, taking into account also the executive's perceptions about the role that IT play in business. The methodology involves the application of questionnaires to obtain quantitative data on the profile of the use of IT and financial information; as well as qualitative data on the perception of the Information Technology role in business. After what was applied the cluster analysis technique, which presented four groups with different behaviors in relation to variables, called 'Digital'; 'Prudent'; 'Conservatives' and 'Analog'. The results point to evidences of the relationship between IT spending and investments and the increase of the company's profitability, especially when in the presence of specific perceptions of managers about the role that IT plays in the company. Companies with a higher level of IT expenditure and investment, combined with a strong awareness of managers that IT can contribute positively to the company's objectives, result in a higher level of profitability, while companies whose managers realize, intensely, that IT can not contribute positively to the company's goals, even if the IT spending and investments are considered above average levels, have a lower level of profitability. This work studied 355 small and medium Brazilian companies, and the main conclusion was that the higher the perception of managers of the positive impact of IT in the company's business processes as a whole, the greater the impact of IT spending and investments in profitability company. / No ambiente de competição globalizada que vemos nos dias atuais, há um crescente reconhecimento do papel central da Tecnologia de Informação (TI) para determinar o sucesso da empresa, levando-a a resultados melhores. As pequenas e médias empresas também adotam a TI com o mesmo objetivo de obter benefícios desse uso, porém sua realidade é, na maioria dos casos, bastante diferente da das grandes empresas, especialmente por não possuírem os mesmos recursos e competências na área de TI. Além da competição algumas vezes outros fatores, tais como exigências legais, no caso brasileiro, obrigam as empresas a buscar maior informatização. Como as empresas se encontram em momentos diferentes no que diz respeito ao estágio de informatização, sobretudo ao papel que a área de TI desempenha para cada uma, esta tese tem por objetivo verificar se existe associação entre os gastos e investimentos em TI e o desempenho da pequena e média empresa brasileira. O trabalho busca captar as diferenças no resultado da empresa advindas do uso de TI. Para tanto, observa dados financeiros levando em consideração também a percepção dos executivos sobre os estágios de informatização e o papel que a TI desempenha na empresa. A metodologia adotada envolveu a aplicação de questionários para obtenção de dados quantitativos sobre o perfil do uso de TI e informações financeiras; bem como dados qualitativos sobre a percepção do papel que TI desempenha nas empresas. Posteriormente foi aplicada a técnica de análise de cluster, que apresentou quatro agrupamentos com comportamentos distintos em relação às variáveis, denominados “Digitais”; “Prudentes”; “Conservadores” e “Analógicos”. Os resultados encontrados apontam evidências da relação existente entre os gastos e investimentos em TI e o aumento da lucratividade da empresa, especialmente diante da presença de percepções específicas dos gestores acerca do papel que TI desempenha na empresa. Empresas que apresentam um nível de gastos e investimentos em TI mais elevado, associados com uma forte percepção dos gestores de que a TI pode contribuir positivamente com os objetivos da empresa, resultam em um nível de lucratividade superior; enquanto empresas cujos gestores percebem, de maneira intensa, que a TI não pode contribuir positivamente com os objetivos da empresa, mesmo que façam níveis considerados acima da média de gastos e investimentos em TI, apresentam um nível de lucratividade inferior. Foram estudadas 355 pequenas e médias empresas brasileiras, e a principal conclusão foi que quanto maior a percepção dos gestores do impacto positivo da TI nos processos de negócio da empresa como um todo, tanto maior é o impacto dos gastos e investimentos em TI na lucratividade da empresa.
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The role of public libraries in promoting corporate social responsibility by small and medium enterprisesKazingizi, Sebenzile 09 1900 (has links)
The concept of Corporate Social Responsibility (CSR) in Small to Medium Enterprises (SMEs) has been significantly drawing global attention for the past decade. The solving of social, political and economic problems now fully requires the involvement of both the public and private sectors, particularly in the context of developing countries. In Zimbabwe, CSR has mainly been the responsibility of large firms, NGOs and the government. Little has been done to encourage SMEs to take initiative and responsibility on CSR matters, although these SMEs constitute about ninety percent of all economic activities in Zimbabwe. For CSR to be implemented, there is need for access to information. Public libraries are one of the major focal points in the provision of information. These public libraries have vast potential to support CSR initiatives and are capable of partnering with various organisations from different sectors as well. However, when it comes to visibility on CSR, public libraries in Zimbabwe and in other developing countries are almost non-existent. The aim of this study was to investigate the role that public libraries play in promoting CSR to SMEs in Zimbabwe as a means of contributing in shaping policies which ensure that public libraries are more relevant in society through their support of, as well as their involvement in sustainable developmental issues. In order to attain this, the study adopted the interpretive paradigm and the qualitative approach. In addition, the case study design was used, allowing the researcher to obtain detailed information about the Harare City Library in relation to the promotion of CSR to SMEs. The target population for this study included librarians at public libraries in Zimbabwe and the owners or managers of formally registered SMEs in the country. The study revealed that a great number of SMEs have limited knowledge about CSR and do not engage in it. SMEs consider CSR to be mainly philanthropic in nature, as their knowledge does not extend to include other important aspects of the concept. In addition, public libraries are not the major source of CSR information provision to SMEs, although a fair number of SMEs believe that they should be at the forefront. The study recommends that public libraries should reach out to SMEs to promote CSR to them, in addition to marketing the library’s own information resources and services. Public libraries need also to establish strategic alliances with relevant stakeholders as a means of encouraging SMEs to engage in CSR initiatives. / Information Science / M. Inf. (Information Science)
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Exploring the acceptance of enterprise resource planning systems by small manufacturing enterprisesAdam, Rubina 11 1900 (has links)
The use of enterprise resource planning (ERP) systems by small enterprises is proliferating. Traditionally used by large enterprises, ERP systems are now considered important enterprise management aids, which may contribute to the sustainability and growth of small enterprises. Although varying acceptance factors may impact on the acceptance of ERP systems, there is no consolidated list of ERP system acceptance factors specific to small enterprises. In this study, the strategic, business, technical and human factors that influence the acceptance of ERP systems in small manufacturing enterprises in South Africa is presented. These influencing factors may guide future initiatives aiming to ensure the acceptance of ERP systems by small manufacturing enterprise. A combined quantitative and qualitative data analysis approach was used as an analytical lens to interpret responses gathered from small manufacturing enterprises. Recommendations are made for future research on ERP system acceptance and adoption within the broader spectrum of small enterprises. / Information Systems / M. Sc. (Information Systems)
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Marketing communication methods used by Namibian clothing and textile SMEs : a case study of SMEs operating from Katutura and Khomasdal incubation centersGaweseb, Cleophas George 05 1900 (has links)
The study aimed to determine the marketing communication methods used by Namibian clothing and textile SMEs operating from Katutura and Khomasdal Incubation Centres. A quantitative methodological approach was followed in this study. The sample comprised 45 SMEs with business operations at Katutura and Khomasdal Incubation Centres. A simple random sampling method was selected as the researcher made use of an SME name list provided by the City of Windhoek. A structured questionnaire was used to collect research data. Cross tabulations, correlations and descriptive analyses were used to analyse the research results.
The research indicated that the top five most regularly used marketing communication methods are direct sales, „word-of-mouth‟, point-of-sale materials, networking, and newspaper advertisement. The least regularly used marketing communication methods are YouTube, television, direct mail, press releases and coupons/vouchers. Networking was the second most important and effective marketing communication method. Trade shows was the third most-preferred marketing communication method and the reasons advanced were „it gives me the opportunity to talk to and interact with my customers‟.
It is recommended that the City of Windhoek should create incentives for current SMEs operating from Katutura and Khomasdal Incubation Centre to leave the incubation centre for new upcoming SMEs. Further research is necessary to establish the reasons why SMEs do not grow as expected and graduate from the incubation centres. Further research is also necessary to determine challenges faced by Namibian SMEs when considering which marketing communication methods to use. The conducted research recommends that different media houses be approached to design and determine special marketing packages for SMEs. Special SME development or advert sections can be negotiated with newspaper outlets.
The major limitation of this study was that it was confined to clothing and textile manufacturing businesses. / Business Management / M. Com. (Business Management)
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Možnosti využití prostředků z ERDF pro podporu rozvoje MSP / The Potential of Using ERDF Resources for Supporting Small and Medium-sized Enterprises DevelopmentŘEHULKOVÁ, Věra January 2007 (has links)
The aim of my diploma work is the analysis and subsequent evaluation of chances of those small and medium enterprises (SME`s) in Central Bohemia, which could utilize financial resources from the European Fund for Regional Development (EFRD) from the Operational Programme Industry and Enterprise (OPIE) and from the Joint Regional Operational Programme (JROP). The diploma work shall be divided into theoretical and practical part. In the first part of the theoretical section of the diploma work the structural politics between years 2000 and 2006 is defined, specifically it concentrates on European fund of regional development, the conditions of the utilization as well as its part in the development of small and medium enterprises in the Czech Republic. Part of the analysis of drawing funds from the EFRD is composed by figures of funds that were approved by the European Committee for the Operational Programme Industry and Enterprise as well as for the Joint Regional Operational Programme. Furthermore, the proceedings that can be used by SME are analyzed as well as their orientation. Finally I limited and described the chosen area within the Czech Republic, namely the Central Bohemia. The practical part deals with those measures of OPIE and JROP that are related to this area. Then, a brief view on existing realization and results of programmes OPIE and JROP is introduced, the determination date being 14th January 2007 - approximately two years after the first appeal for submitting of proposals. Subsequently I evaluated the chances to utilize funds of projects within operational programme that meet the EFRD criteria. Based on the results I rated the performance of SME{\crq}s in the Central Bohemia. For describing the existing situation, the descriptive method was mainly used, whereas the analysis of available informational sources and following synthesis of results was done by analytic-synthetic method.
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Gerenciamento de riscos corporativos em pequenas e médias empresas: análise de uma empresa nacional do setor de TI / Enterprise risk management in small and medium-sized enterprises: analysis of a national IT company abstractAnderson Doi 04 October 2017 (has links)
Os riscos fazem parte do cotidiano das empresas. Eles variam conforme sua natureza, a chance de ocorrer e o impacto que pode ocasionar às organizações. Por diversas razões, as empresas de pequeno e médio portes estão mais suscetíveis à imprevisibilidade e aos efeitos negativos dos riscos. Desse modo, é essencial que criem processos capazes de gerenciar os riscos de modo contínuo e sistêmico. Entretanto, o que se pode constatar é que ainda são raros os casos de empresas desses portes que possuam esses mecanismos de gestão. Essas empresas são fundamentais para o sistema econômico nacional, tanto pela geração de empregos quanto pelo crescimento do PIB e desenvolvimento do país. Na revisão bibliográfica desta pesquisa, o autor busca expor os principais conceitos existentes para o termo \"risco\" que, apesar de ser objeto de estudo há muito tempo, ainda possui definições bastante distintas; busca também apresentar aspectos importantes sobre o Gerenciamento de Riscos Corporativos e detalhar os dois principais modelos usados no mundo: COSO e ISO 31000, além de apresentar um modelo de identificação de riscos que abrange toda cadeia de valor das empresas. Como objetivos, identificar e avaliar quais são os principais riscos envolvidos na gestão de uma pequena empresa nacional do setor de TI, além de propor uma estratégia de tratamento para eles. A metodologia escolhida foi a pesquisa ação, na qual o pesquisador possui uma postura direta e ativa sobre a pesquisa e sobre a problemática. A pesquisa foi realizada sob uma abordagem qualitativa de caráter exploratório. Após identificação, avaliação e proposição de uma estratégia para tratamento dos riscos, conclui-se que é possível a implementação de um processo de Gerenciamento de Riscos Corporativos em uma empresa de pequeno porte e esse processo pode criar condições favoráveis para sobrevivência e crescimento das organizações. Muitos riscos descritos na literatura, que afetam negativamente as pequenas e médias empresas em vários países do globo, foram identificados na empresa analisada, enfatizando a necessidade de gestão dos riscos de um modo sistêmico, abrangente e contínuo. São poucas as pesquisas sobre este tema, na literatura nacional e, portanto, são fundamentais os estudos que possam contribuir para melhor entendimento deste universo. / Risks are part of everyday business. They vary according to their nature, the chance to occur and the impact they can have on organizations. For various reasons, small and medium-sized enterprises are more susceptible to unpredictability and the negative effects of risks. In this way, it is essential that they create processes capable of managing risks in a continuous and systemic way. However, what can be seen is that there are still rare cases of companies of these sizes that have these management mechanisms. These companies are fundamental to the national economic system, both for the generation of jobs and for the GDP growth and development of the country. In the bibliographic review of this research, the author seeks to expose the main concepts existing for the term \"risk\" that, despite being object of study for a long time, still has quite different definitions; he also seeks to present important aspects of Enterprise Risk Management and to detail the two main models used in the world: COSO and ISO 31000, in addition to presenting a model of risk identification that covers the entire value chain of companies. The objectives are to identify and evaluate the main risks involved in the management of a small national IT company, and propose a treatment strategy for them. The methodology chosen was action research, in which the researcher has a direct and active attitude about the research and the problem. The research was carried out under a qualitative approach from an exploratory perspective. After identifying, evaluating and proposing a risk management strategy, it was possible to conclude that it is possible to implement an Enterprise Risk Management process in a small company, and this process can create favorable conditions for the survival and growth of the organization. Many risks described in the literature, which negatively affect small and medium enterprises in several countries of the globe, were identified in the analyzed company, emphasizing the need for risk management in a systemic, comprehensive and continuous way. There are few researches on this topic, in the national literature and, therefore, are fundamental studies that can contribute to a better understanding of this universe.
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Gestão financeira das pequenas e médias empresas da indústria da construção civil do estado de Sergipe : uma análise sob a ótica da liquidez / FINANCIAL MANAGEMENT FOR SMALL AND MEDIUM-SIZED COMPANIES CONSTRUCTION INDUSTRY OF THE STATE OF SERGIPE: an analysis from the perspective of liquidity.Carvalho Filho, Paulo Freire 18 July 2011 (has links)
This dissertation examines the liquidity situation of small and medium enterprises of construction segment, acting in Sergipe s public construction market. To achieve the objectives of this study we used the methods i) traditional and ii) dynamic (Fleuriet Model), because they have different methodologies of analysis, noting that the first through the CCL, ILC and ILG indicators, shows the liquidity situation at a given instant of time, as the timely indicator of solvency, while the second, using the CDG, NCG, T, AE, ILNCG and ILAE indicators, clarifies the need for working capital for the operating activities of the company, essential to the sustainability and business growth. Following the assumption of the dynamic model, the accounts of Balanços Patrimoniais and Demonstrações do Resultado do Exercício for the years 2007, 2008 and 2009 were reclassified. For this case study, 20 companies registered with the Companhia Estadual de
Habitação e Obras Públicas CEHOP were selected, with contracts in force for the period 2007 to 2009, with 14 classified as medium and 6 as small businesses, using the Lei
Complementar (Federal) Nº 123/2006 criterion. Through this research, it was sought to identify the financial management from the perspective of liquidity of these small and medium enterprises, and the consequences of the application, by the State Government, of the prerogative to promote specific biddings to small businesses provided in Lei Complementar (Federal) nº 123 / 2006 and Lei Estadual nº 6.206/2007.
Considering the analysis of data as a group through the medians, the results indicate i) the framework for medium-sized enterprises in the type II (solid) NCG Dynamic Model in all
exercises, and small type II in the years 2008 and 2009, and type I (excellent liquidity) in 2007, ii) the framework for medium-sized enterprises in the type D (financial strength) of the AE Dynamic Model in all exercises, and small in the type D (financial strength) in the years 2008 and 2009, and G (financial strength) in 2007; iii) an indication of liquidity in the
financial medium and small companies when used indicators ILNCG, ILAE, ILC and ILG; iv) improved financial performance of small companies when compared from the standpoint of
liquidity with the medium size; v) none of the two studied categories of companies (small and medium size) pointed to the occurrence of the "Efeito Tesoura" under Dynamic Analysis
Model of both the NCG and AE; vi) indication of self-financing capacity of the operational activities of medium and small businesses; vii) there were no differences in results among the
traditional indicators and the ones proposed by the dynamic models (within the limits of this case study); viii) small companies have treasury balances that support positive changes in the working capital needs caused by the leverage of their business. In the end, these results suggest applicability of the items I and II of article 48 of Lei
Complementar (Federal) nº 123/2006 and items I and II of article 4 of Lei nº 6.206/2007 of Sergipe State, to do exclusive biddings for small business or their subcontracting in the other biddings, as public policy for promoting economic growth, employment and income. However, this observation from the analysis of accounting data of only 20 construction companies, selected by criteria of accessibility without statistical rigor, indicates the need to expand this research with a larger number of companies, to ensure the expected
results in the adoption of this proposed public policy. / Esta dissertação estuda a situação de liquidez das pequenas e médias empresas do segmento da construção civil, atuantes no mercado de obras públicas do Estado de Sergipe. Para atingir os objetivos deste trabalho foram utilizados os métodos i) tradicional e ii) dinâmico (Modelo Fleuriet), por possuírem metodologias distintas de análise, destacando-se
que o primeiro, através dos indicadores CCL, ILC e ILG, aponta a situação de liquidez em determinado instante do tempo, portanto indicador da pontual situação de solvência, enquanto que o segundo, através dos indicadores CDG, NCG, T, AE, ILNCG e ILAE, esclarece a necessidade de capital de giro para as atividades operacionais da empresa, fundamentais à sustentabilidade e crescimento dos negócios. Seguindo a premissa do Modelo Dinâmico, foram reclassificadas as contas dos Balanços Patrimoniais e das Demonstrações do Resultado do Exercício dos anos de 2007, 2008 e 2009. Selecionou-se para este estudo de caso 20 empresas cadastradas na Companhia Estadual de Habitação e Obras Públicas CEHOP, com contratos em vigor no período de
2007 a 2009, sendo 14 classificadas como médias empresas e 6 como pequenas empresas, utilizando-se o critério da Lei Complementar (Federal) nº 123/2006. Buscou-se através desta pesquisa identificar a gestão financeira sob a ótica da liquidez destas pequenas e médias empresas, e as conseqüências da aplicação pelo Governo do Estado das prerrogativas de promoção de licitações específicas para pequenas empresas previstas na Lei Complementar (Federal) nº 123/2006 e Lei Estadual Nº 6.206/2007. Considerando a análise dos dados de forma agrupada através das medianas, os
resultados sinalizam i) o enquadramento das médias empresas na tipologia II (sólida) do Modelo Dinâmico NCG em todos os exercícios, e das pequenas na tipologia II nos exercícios
de 2008 e 2009, e na tipologia I (excelente liquidez) em 2007; ii) o enquadramento das médias empresas na tipologia D (solidez financeira) do Modelo Dinâmico AE em todos os exercícios, e das pequenas na tipologia D (solidez financeira) nos exercícios 2008 e 2009 e G (solidez financeira) no exercício de 2007; iii) indicação de liquidez financeira nas médias e pequenas empresas quando utilizados os indicadores ILNCG, ILAE, ILC e ILG; iv) melhores desempenhos financeiros das pequenas empresas, quando comparadas sob o foco da liquidez com as médias; v) nenhuma das duas categorias de empresas estudadas (pequenas e médias) apontaram para a ocorrência do Efeito Tesoura previsto no Modelo de Análise Dinâmica, tanto da NCG como no AE; vi) indicação de capacidade de autofinanciamento das atividades operacionais das médias e pequenas empresas; vii) não foram evidenciadas divergências de resultados entre os indicadores tradicionais e os propostos pelo Modelo Dinâmico (respeitando os limites deste estudo de caso); viii) as pequenas empresas apresentam Saldos de Tesouraria que suportam variações positivas da necessidade de capital de giro ocasionadas
pela alavancagem de seus negócios. Ao final, estes resultados sugerem a aplicabilidade dos itens I e II do Artº 48 da Lei
Complementar (Federal) nº 123/2006 e itens I e II do Artº 4 da Lei Estadual Nº 6.206/2007 do Estado de Sergipe, no sentido de realizar licitações exclusivas para as pequenas empresas ou subcontratação destas nas demais licitações, como política pública de fomento ao crescimento econômico, emprego e renda. Entretanto, esta observação decorre da análise de dados contábeis de apenas 20 empresas de construção civil, selecionadas por critério de acessibilidade sem rigor estatístico, indicando a necessidade de ampliação desta pesquisa com um numero maior de empresas, visando assegurar os resultados esperados na adoção desta
sugerida política pública.
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Podnikatelský plán na eSports bar / Business plan for an eSports barFrajt, Matěj January 2017 (has links)
The aim of this masters thesis is to demonstrate a business plan tailored for an eSports bar located in Prague, which consists of three sections. Theoretical part introduces the reader basic terminology of entrepreneurship, environment of small and medium enterprises and the structure of a business plan, realization of which is the subject of practical part. Methodical part deals with a primary marketing research. The main purpose of the thesis is to evaluate the feasibility and the viability of the project.
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