Cette thèse vise à évaluer les impacts de la gouvernance et du dirigeant sur les stratégies financières et la performance des très petites entreprises (TPE). Une application empirique aux exploitations laitières françaises et québécoises montre des impacts différents selon le contexte économico-politique. L'utilisation des théories de la gouvernance pour analyser la performance des TPE permet d'étudier l'influence des différents acteurs sur la prise de décision des dirigeants. Pour valider le cadre théorique choisi, nous avons tout d'abord organisé des groupes de discussion constitués de dirigeants d'exploitations laitières. L'analyse de contenu thématique de ces discours a permis de définir de façon plus spécifique le système de gouvernance des TPE en identifiant les acteurs, les mécanismes de gouvernance, les raisons de l'utilisation de ces mécanismes et les relations existant entre le système de gouvernance et le dirigeant. Ensuite, des données quantitatives issues de bases de données comptables agricoles ont été analysées via un modèle d'équations structurelles afin de valider les hypothèses de l'influence de la gouvernance et du dirigeant sur les stratégies et la performance. Les résultats obtenus dans cette thèse permettent d'améliorer la compréhension du fonctionnement de la gouvernance dans les TPE laitières. / This thesis aims to evaluate the impacts of governance and of the manager on the financial strategies and performance of very small enterprises (VSE). An empirical application to French and Canadian dairy farms shows different impacts depending on the economic and politic context. Using governance theories to analyze the performance of VSE allows studying the influence of different actors in managers' decisions. To validate the theorical framework, we first carried out focus group with dairy farm managers. The analysis of the thematic content of these meetings allowed to define more specifically the governance system of VSE and to identify the main actors, the governance mechanisms, the reasons behind the use of these and the relationships between the governance system and the manager. Then, quantitative information from agricultural accounting database was analysed by a “structural equation model” to validate the hypothesis of the influence of governance and the manager on the financial strategies and performance. The results improve the knowledge of the governance functioning of the dairy VSE.

This diploma thesis focus on matters of improving the software processes in very small enterprises sector. Its main goal is to provide the instruction for implementation of systematic processes and operations in project management and software implementation sphere to that type of company in Czech Republic. It is accomplished by the publication Basic profile of the ISO/IEC 29110 standard translated to Czech. The creation of this publication has been done in open source tool for control of methodical content Eclipse Process Framework Composer. Published profile is simultaneously referencing itself to other manuals, methods and documents created for simplification of its use. The main acquisition of this diploma thesis consists in the manual presentation for improving of the software processes which is available, understandable and also matching with specific needs of very small enterprises. By the application of Basic profile for the ISO/IEC 29110 standard can they prove their processes and in the same time receive the certification ISO/IEC 29110 and increase its competitiveness and role in the market. The thesis is structured in four thematic parts. The first concerns itself on improving of software processes, matters of using the standards and methods and initiatives ensued for its support in very small enterprises. In the other two parts is the ISO/IEC 29110 standard presented and all elements and processes of the published profile are described in detail. The final part contains description of the creation of publication Basic profile ISO/IEC 29110 in Eclipse Process Framework Composer tool.

The aim of diploma thesis is translation, customization, realization and publication English version of Entry profile which is part of ISO/IEC 29110 in Eclipse Process Framework Composer tool with own methodology of realization so that profile will be available to Czech expert public. The goals are achieved by conversion of Entry Profile in Eclipse Process Framework Composer tool into web form. The first benefit of diploma thesis is description and characteristics of Entry Profile which is part of ISO/IEC 29110 standard, which serves to profile understanding and its practical usage. The second benefit is creation own methodology which allows Entry Profile conversion into electronic version. For profile realization is used Eclipse Process Framework Composer tool. The third benefit is detail reference book of profile realization in Eclipse Process Framework Composer. The main benefit is Entry Profile created in web form, which is available to expert public. At the beginning of diploma thesis is described Entry Profile, its goal, structure and implementation packages. In third chapter is described concept of Unified Method Architecture which serves as theoretical input for chapter about Eclipse Process Framework Composer tool. In fourth chapter is characterized tool for management and maintenance methodology - Eclipse Process Framework Composer. Follows chapter about methodology of profile realization in Eclipse Process Framework Composer. Sixth chapter is detail reference book realization of Entry Profile in Eclipse Process Framework Composer. In following chapter is profile published in web form. Eight chapter evaluates realization and publication in Eclipse Process Framework Composer tool.