Master thesis deals with the application of international financial reporting standard for small and medium-sized enterprises. The object of this thesis is to define the conceptual framework for financial reporting under IFRS for SMEs, to analyze the differences between CZ GAAP and reporting under IFRS for SME and then apply the acquired knowledge within practical part of master thesis along with the definition of the costs and benefits associated with the transition to IFRS for SMEs.

The Swedish fashion industry is one of the fastest growing export industries and in recent years the Swedish fashion companies have been praised for their international expansion. For companies with niche products in smaller markets like Sweden internationalization is important but since the industry is constantly changing the internationalization process is quite challenging. Previous studies show that internationalization can be profitable for fashion companies but there is no unified view among researchers as to which way is the right way for the companies to internationalize. Most studies come to the general conclusion that companies seem to follow different paths. The purpose of this study is to contribute to the knowledge development of internationalization for small and medium-sized Swedish fashion companies based on established theories of internationalization. A qualitative study has been conducted based on a multiple case study design with 12 participating Swedish fashion companies. The study has a deductive approach since it has its starting point is from a well-established theoretical model: The Business Network Internationalization Process Model which has also worked as a foundation for the study’s analytical model. The analysis is however partly inductive since findings in the result have been fed back into a modified theoretical model, suitable and applicable for Swedish fashion companies’ internationalization processes. In conclusion the findings indicate that there are several important knowledge-bases for the fashion companies that motivate them to start an internationalization process, mainly their design-driven vision of becoming an international brand and the management’s risk-taking business mindset, founded in their entrepreneurial skills and previous knowledge. The result also shows that relationships with different industry actors are of high importance for the companies and in many cases the only way to internationalize. In addition the results show not only that the established theoretical model on internationalization is applicable to Swedish fashion companies but that there also are tendencies that show that the Swedish companies follow a more chronological path in their processes.

This qualitative study aims to contribute to the research field on corporate sustainability (CS) in small and medium-sized enterprise (SMEs), in hopes of helping policymakers better understand the circumstances for Swedish SMEs and how they work with CS. Empirical data about motivations behind working with CS, implementation of CS activities, and effects of CS work were collected through in-depth interviews with 18 company representatives. The major reason for motivation was found to be personal interest and commitment to these kind of practices, followed by strengthening the competitiveness, marketing, initiative from management and board, and profitability aspects. The implementation process is often informal in nature with concrete measures and activities rather than formal policies and strategies, although a few of the companies make use of tools such as environmental management systems. How the companies communicate their CS work differs and the response from stakeholders varies too. Lastly, profitability was found to be an important effect for some, while others more heavily emphasize the personal satisfaction from doing the right thing and being sustainable. The social effects were mostly improved working conditions and more engagement from stakeholders, while the environmental impact was understood to mostly concern a decrease in consumption of finite resources, and a more efficient use of material and energy. Suggestions for improving CS work in Swedish SMEs are increased support and encouragement from the government, and more education and information about what companies can do and how they can do it with appropriate tools. Concluding, CS in Swedish SMEs must be studied further to gain a more comprehensive picture of how to support those SMEs already working with CS and those in the path of transitioning towards a more sustainable development.

The purpose with this research is to increase the understanding of how important knowledge sharing is within companies. It is also important to examine the institutional environment within countries and how this can affect a small and medium sized enterprise. In order to research these aspects we formulated a research question that resulted in; How can the institutional environment in different markets affect the knowledge sharing within an SME?                                                                    In our literature review we define what knowledge is and how it can be shared within companies. To get the understanding of the institutional environment we used a model that defines the different aspects that can impact companies within the society. We also examine what categories small and medium sized enterprises (SME) compared to large firms. To gather our information for our research we used a qualitative method with an abductive approach. We conducted a case-study about Scandinavian Orthopedic Laboratory (SOL). In the empirical chapter the respondents answers were structured so that we in the analytic part could compare and analyze the answers compared to the theory.   The conclusion indicates that the institutional factors within the society do affect companies, some factors more than others. Being an SME has made the knowledge sharing easier but it also indicates that it is important that everyone is included in the decision-making. / Syftet med den här uppsatsen är att öka förståelsen om hur viktigt kunskapsöverföring är inom företag. Det är också viktigt att undersöka den institutionella miljön inom länder och hur den miljön kan påverka små till medelstora  företag. För att kunna undersöka dessa olika aspekter har vi formulerat en forskningsfråga; Hur kan den institutionella miljön inom olika marknader påverka kunskapsöverföring inom ett SME?   I vårt litteraturavsnitt definierar vi vad kunskap är och hur kunskap kan bli överfört inom företag. För att få en förståelse om den institutionella miljön använde vi oss av en modell som definierar olika aspekter som kan påverka företag inom samhället. Vi undersöker också vad som kategoriserar ett litet till medelstort företag (SME) jämfört med ett stort företag. För att få den informationen som vi behöver för vår undersökning har vi använt oss av en kvantitativ undersökningsmetod med en abduktiv ansats. Vi genomförde en fallstudie om Scandinavian Orthopedic Laboratory (SOL). I det empiriska kapitlet har intervjupersonerna svar blivit konstruerade så att vi i det analytiska kapitlet kunde jämföra och analysera svaren jämfört med teorin.   Slutsaten visar på att de institutionella faktorerna inom ett samhälle påverkar företag, vissa mer än andra. Att vara ett litet till medelstort företag har gjort kunskapsöverföringen enklare men det visar också på att alla inom företaget ska vara inkluderade i beslutsfattandet.

Workers in labour-intensive industries in developing countries have been described as the ‘hidden hands’ in the making of valuable goods in global production networks (GPNs). The process of improving the rights and entitlements of workers in GPNs have been referred to as ’social upgrading’. However, literature on social upgrading has tended to overlook the role of small and medium-sized enterprises (SMEs), and there is still little scientific understanding of how small businesses in developing countries can engage in social upgrading. The aim of this thesis is to enhance the understanding of how SMEs in developing countries can improve working conditions and labour rights. Through a qualitative case study, this study goes beyond statements of leading Fair Trade brands to provide insights based on voices of both workers and owner-managers in a small garment factory in Nepal. This study brings forward observations where SMEs, shaped by their characteristics, are enabled to evade responsibilities concerning working conditions and labour rights.

<p>U disertaciji je kreiran novi model<br />konkurentnosti malih i srednjih preduzeća u<br />tranzicionim uslovima u funkciji optimizacije<br />performansi, održanja i sticanja konkurentnosti.<br />Istraživanje omogućuje identifikovanje ključnih<br />indikatora konkurentnosti malih i srednjih<br />preduzeća u tranzicionim uslovima, ali i njihovu<br />evaluaciju, na taj način pružajući malim i<br />srednjim preduzećima neophodan alat koji<br />omogućuje efikasno praćenje i procenu<br />konkurentnosti, merenje efikasnosti poslovanja,<br />upoređivanje sa konkurentima, kao i<br />formulisanje adekvatne konkurentske strategije.<br />U disertaciji se na odgovarajući način može<br />sagledati signifikantnost eksternih faktora<br />okruženja, kao i konkurentskih strategija i<br />njihova korelacija sa identifikovanim ključnim<br />indikatorima konkurentnosti malih i srednjih<br />preduzeća u tranzicionim uslovima, čime se<br />uspostavlja veza između konkurentnosti malih i<br />srednjih preduzeća u tranzicionim uslovima i<br />primene odgovarajućih strategija u poslovanju.</p> / <p><span style="font-size:10px;">A new competitiveness model of small and<br />medium sized enteprises in transitional context<br />has been created in this dissertation, as a<br />function of performance optimization,<br />maintenance and acquisition of competitiveness.<br />This research enables identification of key<br />competitiveness indicators of small and medium<br />sized enterprises in transition economies, as well<br />as their evaluation, thus providing small and<br />medium sized enteprises with a necessary tool<br />for efficient monitoring and assessment of<br />competitiveness, business efficiency<br />measurement, benchmarking, as well as<br />formulation of adequate competitive strategies.<br />The significance of external environmental<br />factors, as well as of competitive strategies, and<br />their correlation with the identified key<br />competitiveness indicators of small and medium<br />sized enteprises in the transitional context can<br />be adequately observed, thus establishing the<br />relationship between competitiveness of small<br />and medium sized enterprises in transition<br />economies and implementation of adequate<br />business strategies.</span></p>

This research contributes to the growing body of research on cloud computing and addresses the paucity of research on cloud computing adoption, as well as information systems (IS) and information communication technologies (ICTs) adoption in sub-Saharan Africa. The research addresses the current state of cloud computing adoption in addition to the issues that can encourage or preclude its use by SMEs in sub-Saharan Africa. Further, the research establishes the extent to which cloud computing adoption stimulates small and medium-sized enterprises (SMEs) in sub-Saharan Africa to contribute to development. A qualitative research methodology with an interpretive viewpoint is adopted for this research comprising of two major phases that involved a total of eighteen small and medium sized enterprises (SMEs) in Nigeria. A pilot exploratory study using grounded theory was conducted in the initial phase and the development and refinement of a conceptual framework for analysis and evaluation was carried out in the second phase. The framework is theoretically grounded in the integration of two distinct theoretical traditions, i.e. institutions theory and the capability approach. This is the first research study that employs such a combination to examine cloud computing adoption. This research examines the expectations of cloud users against their fears together with other related influences to draw conclusions regarding the future of cloud computing usage in sub-Saharan Africa. The research found that SMEs considered issues like security, privacy and trust as playing a role in enabling adoption of cloud computing. This is in contrast with SMEs in the global north where these specific issues are discouraging adoption. The research recommends to policy makers and stakeholders interested in developing the cloud infrastructure in sub-Saharan Africa, that there is the need to be cautious in drafting policies (which are non-existent at present). This is in order not to draft policies and regulations with regard to cloud computing usage that will inhibit adoption. Finally, this research presents an incremental model that is used to analyse how cloud service provision was introduced in sub-Saharan Africa. The novel three-stage maturity model identified the incremental approach to the delivery of cloud services in sub-Saharan Africa which started from (i) no local provision, (ii) cloud brokers promoting foreign cloud service provision and (iii) locally-available cloud service provision over a period of three to four years. This research envisages that, with further development of the cloud infrastructure especially in terms of internet connectivity, and improved awareness, more SMEs will adopt cloud computing as part of their IS/ICT strategy.

The drive that initiated this doctoral thesis was the absence of a resource that investigated social trauma’s effect on business ethics; therefore this thesis investigates the relationship between social trauma and business ethics practices aiming to make the first contribution on an academically untouched topic. As in the case of individual psychology, social psychology also examines matters on a case-tocase basis for a clear understanding of the underlying phenomena and complex processes. Hence, considering the past and the current characteristics of Cypriot Turks of North Cyprus, they were chosen as the case study society. In order to explore social trauma’s impact on business ethics, different disciplines were uniquely synthesized through particular lenses; large group psychology, business-government-society relationship and individual ethical decision-making. The absence of previous work in this area suggested exploratory, qualitative research to be the optimum approach. Rich primary and secondary data were collected through interviews, observations, photographs and documents. The resulting data analysis and findings contribute to the current body of research on business ethics, social trauma and business-government-society relationship at the empirical and conceptual levels. The key contribution of this research is to substantiate the link between social trauma and business ethics, and the way social trauma causes unethical behaviour through its effect on the institutions and individual-social interaction. Furthermore, a model of social trauma and business ethics relationship was developed which also provides a framework for potential future research in other social contexts. Even after decades, social trauma can impact on the conduct of business and can interfere with the individual ethical decision-making process in multiple ways; the causes and consequences of this are discussed in depth. The way this impact occurs and its particulars may differ from one large group to another, and this should be noted before the framework is applied to any other society.

Background: Corporate social responsibility has continuously developed ever since the concept first was introduced in the 1950’s up until today. In its beginning, managers who engaged in CSR did so to improve workforce efficiency. In this day and age, CSR has come to include social, environmental and economic topics and is now about creating value for the society at large. Purpose: The purpose of this study is to find the underlying reasons for why SMEs engage in CSR activities. Method: To properly fulfill the purpose of this study, we have conducted a qualitative case study. The empirical data has been collected through ten in-depth semi-structured interviews with ten different organizations from four different industries. Conclusion: The results show that SMEs believe there are expectations from customers/clients to engage in CSR and by doing so they create a competitive advantage over their competitors. In addition to this, most SMEs that engage in CSR is in the strategic stage of CSR, in activities connected to the environment. Furthermore, there are several industry-related differences as to why SMEs engage in CSR. These differences include factors such as competitive advantage, customer expectations, and requirements to follow rules and regulations.

Esta tese investiga a relação entre recursos do país e desempenho internacional de Pequenas e Médias Empresas (PMEs) brasileiras. Com a abertura dos mercados globais, PMEs de países emergentes enfrentam novos entrantes no mercado doméstico, se tornam multinacionais com expansão internacional tardia e características distintivas, e passam a lidar com recursos que devem ser adequados para estratégias voltadas ao mercado interno e externo, sendo a exportação o nível menos complexo e mais adotado de internacionalização dessas empresas. Compreender a internacionalização a partir das características da firma e da localização em um país de origem emergente mostra-se um desafio gerencial e teórico. A Visão Baseada em Recursos (VBR) é apropriada para esse tópico de pesquisa, pois permite abordar os recursos da firma e do país na geração de vantagem competitiva sob a lógica da internacionalização. Recursos do país são externos à firma e disponíveis a qualquer empresa localizada em um país (FAHY, 2002) e ainda não foram investigados quanto ao seu uso e relação com o desempenho na internacionalização de PMEs de países emergentes. Para suprir esta lacuna teórica, esta pesquisa se dividiu em duas fases: a etapa qualitativa e exploratória identificou recursos para internacionalização de PMEs de países emergentes. Adotaram-se técnicas de revisão sistemática de literatura, seguida de entrevistas com especialistas, instituições e PMEs no contexto brasileiro. Identificaram-se 11 recursos do país por meio de análise de conteúdo com apoio do software Nvivo. O grau de utilização e a relação dos recursos do país com o desempenho internacional das empresas foram verificados empiricamente na etapa quantitativa e descritiva da pesquisa, em uma Survey com 222 PMEs brasileiras. O desempenho internacional foi medido de modo subjetivo, por um construto de satisfação com atividades internacionais nos últimos três anos, e de modo objetivo, baseado na intensidade exportadora da empresa. A análise dos dados foi feita com técnicas estatísticas paramétricas e apoio do software SPSS. Os principais resultados apontam que os recursos do país mais utilizados são os de acesso à informação, infraestrutura logística e cadeias produtivas bem desenvolvidas, os quais explicam 9,4% do desempenho internacional subjetivo das PMEs brasileiras. Por outro lado, não há relação entre recursos do país e intensidade exportadora das empresas. Houve diferenças no uso de recursos do país quanto às características da empresa exportadora, como idade, escopo geográfico, intensidade tecnológica e tipo de gestão, o que não ocorreu quanto à experiência internacional. Embora os recursos do país sejam utilizados pelas PMEs brasileiras, destaca-se que não são determinantes para sua vantagem competitiva no mercado externo. As PMEs brasileiras estão otimistas em relação ao crescimento nas exportações. Os recursos do país associados à satisfação com atividades internacionais devem embasar políticas e projetos setoriais para internacionalização dessas empresas. Os resultados desta pesquisa cobriram lacunas teóricas sobre o tema de internacionalização de PMEs de países emergentes sob a Visão Baseada em Recursos e abriram novos caminhos de investigação. Pesquisas futuras podem comparar estes resultados com o contexto de empresas de diferentes portes e países emergentes. Possivelmente, os recursos do país menos estratégicos para PMEs brasileiras sejam estratégicos em outros contextos, o que deve ser verificado empiricamente. Por fim, sugere-se verificar quais recursos da firma estão associados ao uso de recursos do país e demais fatores determinantes no desempenho internacional de PMEs de países emergentes. / This thesis investigates the relationship between country resources and the international performance of Brazilian Small and Medium Enterprises (SMEs). With the opening of global markets, emerging market SMEs face new entrants in the domestic market, become multinationals with late international expansion and distinctive characteristics, and begin to deal with resources that should be adequate for strategies aimed at the domestic and foreign market. Export is the less complex and more used mode of entry of SMEs in foreign markets. Understanding the internationalization through the characteristics of the firm and its location in an emerging country of origin is a managerial and theoretical challenge. The Resource Based View (VBR) is appropriate for this research topic because it allows an approach to the country and the firm resources to create competitive advantage in internationalization. Country resources are external to the firm and available to any company located in a country (FAHY, 2002). There are no researches about the use and relation of country resources to internationalization performance of SMEs in emerging countries. To fill this theoretical gap, this research was divided into two phases: the qualitative and exploratory stage identified resources for internationalization of SMEs from emerging countries. Techniques of systematic literature review were adopted, followed by interviews with specialists, institutions and SMEs in the Brazilian context. Eleven country resources were identified through content analysis supported by Nvivo software. The use and the relation of country resources to the international performance of the SMEs were verified empirically in the quantitative and descriptive stage of the research, in a Survey with 222 Brazilian SMEs International performance was measured subjectively by a construct of satisfaction with international activities in the last three years, and in an objective way, based on the export intensity of the company. Data analysis was performed using parametric statistical techniques with SPSS software support. The main results indicate that the most used country resources are information access, logistics infrastructure and well-developed production chains, which are responsible for 9.4% of the subjective international performance of Brazilian SMEs. On the other hand, there is no relation between resources of the country and export intensity SMEs. There were differences in the use of country resources regarding the characteristics of the exporting SMEs, such as age, geographic scope, technological intensity and type of management. There were no differences regarding international experience of firms. Although country resources are used by Brazilian SMEs, it is highlighted that they do not generate competitive advantage in the foreign market. Brazilian SMEs are optimistic about the growth in exports. Country resources associated to the satisfaction with international activities should support policies and sectoral projects for the internationalization of these firms. The results of this research covered theoretical gaps on the theme of internationalization of SMEs from emerging countries under the Resource Based View and opened new avenues of research. Future research can compare these results with other firms with different sizes and from other emerging countries. Possibly, the less strategic country resources for Brazilian SMEs are strategic in other contexts, which should be verified empirically. Finally, it is suggested to verify which firm resources are associated to the use of country resources, as well as other determining factors to the international performance of SMEs in emerging countries.