Bakgrund: Familjeföretag är en dominerande företagsform i många ekonomier. Trots detta finns förhållandevis få studier på området. Familjeföretag innehar flertalet karaktärsdrag vilka utmärker dem som företagsform. Familjeföretagets karaktärsdrag kan tänkas påverka revisorn i familjeföretaget och göra att revisorn antar roller utöver den lagstadgade, professionella granskarrollen. En tidigare studie av Berg och Karlsson (2013) identifierade att revisorn har en medlande och förmedlande roll i familjeföretag. Vi ämnar utveckla denna studie genom att utifrån familjeföretagets karaktärsdrag förklara revisorns roller. Syfte: Syftet med vår studie är att förklara revisorns roller i familjeföretaget utifrån familjeföretagets karaktärsdrag. Metod: Genom att integrera litteratur rörande revisorn och familjeföretagets karaktärsdrag har en hypotetisk modell utformats över revisorns roller i familjeföretaget. En kvalitativ förstudie genomfördes för att utvärdera och utveckla denna hypotetiska modell. I förstudien intervjuades tre revisorer och två familjeföretagare. Därefter genomfördes även en kvantitativ studie för att testa vår hypotetiska modell. Två webbenkäter skickades ut till två olika rapportörer, en till revisorer och en till företagare vilka resulterade i 196 svar från revisorer vilka reviderar familjeföretag till mer än 20 % av sin arbetstid och 188 familjeföretagare. Resultat: Studiens resultat påvisar att familjeföretagets karaktärsdrag delvis kan förklara revisorns roller i familjeföretaget. Dessutom visar resultaten på att revisorn kan anta ytterligare roller i familjeföretaget. Utöver de roller vilka tidigare identifierats kan revisorn anta rollen som katalysator, stöttepelare samt informationskanal. Tidigare studier har främst påvisat roller knutna till familjen i familjeföretaget, vår studie identifierar istället revisorns roller knutna till familjeföretaget. / Background: Family business is a dominant type of enterprise in many economies. Yet, there are relatively few studies in the research area. Family holds several characteristics which distinguish them as a business enterprise. The characteristics of the family business can be assumed to influence the auditor in the family business and evovle additional roles, beyond the statutory, professional audit role. A previous study by Berg and Karlsson (2013) identified a mediating and intermediating role of the auditor in family businesses. We intend to develop this study, to explain the roles of the auditor derived from the family business’ characteristics. Purpose: The purpose of this study is to explain the roles of the auditor in the family business derived by the family business’ characteristics. Method: By integrating literature regarding the auditor and the characteristics of the family business a hypothetical model was designed showing the roles of the auditor in the family business. A qualitative pilot study was conducted to evaluate and develop the hypothetical model. In the pilot study three auditors were interviewed and two owners of family businesses. Thereafter, we carried out a quantitative study in order to test our hypothetical model. Two different online surveys were created and sent to two different reporters, either to auditors or to family business representatives. The online surveys resulted in 196 responses from auditors who spends more than 20 % of their working hours auditing family businesses and 188 responses from family businesses. Conclusions:  The result of the study indicates that the characteristics of the family business partially can explain the roles of the auditor in the family business. Furthermore, the results show that the auditor can adapt additional roles in the family business. In addition to the previously identified roles the auditor can act as a catalyst, assume a supportive role and act as a channel of information. Earlier studies have indicated roles mainly connected to the family, while our study indicates roles connected to aspects of the family firm.

Companies including their stakeholders, investors and nongovernmental organizations have an increasing interest regarding the information about the impact of their products in terms of who, how and where the products were produced (Kashmanian, 2017). A qualitative field study including interviews and observations was conducted in order to carry out the comparison of Supply Chain Transparency (SCT) between certified and conventional businesses. In fact, it argued that these two type of businesses differ greatly from each other when it comes to the safety and quality of the product (Manning & Baines, 2004), price premiums (Lakhal et al., 2008; Jena et al., 2012), increased environmental (Ibanez & Blackman, 2016; Burivalova et al., 2016) as well as social benefits (Milder et al., 2015; Stranieri, Cavaliere & Banterle, 2017). The comparison of certified and conventional businesses was carried out as a case study in the coffee industry in Colombia, where it is common to have both these type of businesses. Empirical data of three certified businesses was compared to five conventional ones, which is supported by additional interviews. This field study belongs to Minor Field Studies and is supported by a scholarship from Swedish International Development Cooperation Agency (SIDA). Conceptual framework was created for this thesis and it provides new theoretical insights by presenting SCT variables used for conducting a comparison between certified and conventional businesses. The findings of the study suggest that SCT does not exist in the supply chains in the coffee industry in Colombia and by utilizing the conceptual model for analysing the empirical data, this thesis contributes to the academic literature by creating a generally applicable conceptual model of SCT variables, and shows the interrelation between traceability and visibility in supply chains.

Small businesses owned by women cease operations 11% more often than businesses owned by men. Women, who own over 37% of all businesses in the United States, contribute significantly to the 50% small business failure rate. The purpose of this multiple-case study was to explore strategies 5 women who own small businesses use to succeed in business beyond 5 years on Bainbridge Island, Washington. The theory of constraints was the conceptual framework. Data were collected through semistructured face-to-face interviews, websites, company documents, and archival records. Transcript review of interview response data was used to strengthen the credibility of the interview data. Three themes emerged: customer and employee relations, leadership, and strategic management. Customer and employee relations were the most important theme, and strategic management was the second most important. Strategic management was one of the main sources of growth in all the 5 participant's businesses. Participants discussed skills in managerial decisions and strategies to manage the day-to-day business operations that played an active role in entrepreneurship. Female small business owners identified strategies used to eliminate constraints that may have prohibited the business operation to succeed. The findings may inspire entrepreneurs to enhance their leadership skills, increase capacity to expand their small businesses, start new businesses, and explore entrepreneurial options. Social implications include the potential to serve as a guide that encourages female entrepreneurs to enhance their professional practices and to adopt new business strategies to make better strategic decisions.

Voedseltuisnywerhede (hierna genoem tuisnywerhede) word in 'n toenemende mate van aktuele belang as gevolg van verskeie redes soos die veranderde rol van die hedendaagse vrou en omdat 'n sekere behoefte eie aan vandag vervul word. Bekostigbare voedsel van goeie gehalte is van die uiterste belang. Dit is belangrik om bestanddele van swak gehalte vroegtydig te ontdek voordat produkte van swak gehalte gelewer word en 'n markaandeel verloor word. Tuisnywerhede het 'n verantwoordelikheid teenoor kliente om produkte van goeie gehalte teen bekostigbare pryse te voorsien. Daar word toenemende druk op tuisnywerhede geplaas om produkte van gewenste gehalte te verskaf en om aan kliente se verwagtinge te voldoen. 'n Totalegehaltebestuurprojek kan tuisnywerhede help om hul totale stelsel te ondersoek en te verbeter. In die studie is aile dimensies van die bestuur van gehalte by tuisnywerhede in SuidAfrika ondersoek en geevalueer en 'n TQM model vir tuisnywerhede is ontwikkel. Die probleem is ontleed deur 'n literatuurstudie te doen waarop die empiriese ondersoek gebaseer is. Verskeie inligtingsbronne, in die vorm van artikels, referate en ander geskrewe literatuur oor TQM en tuisnywerhede, is geraadpleeg. 'n Proto-model vir totalegehaltebestuur by tuisnywerhede is uit die literatuur ontwikkel en na die ondersoek aangepas. Die empiriese ondersoek was tweeledig van aard, naamlik op makro- en mikrovlak. Empiriese data is deur middel van posvraelyste aan aile tuisnywerhede in Suid-Afrika verkry. Dieptestudie-ondersoeke deur middel van waarneming, onderhoude en gestruktureerde vraelyste aan tuisnywerheidbestuur, verskaffers en kliente van drie gekose tuisnywerhede is op mikrovlak uitgevoer om hul persepsies oor die gehalte van produkte en bestuur van totale gehalte in tuisnywerhede te ontleed. Die resultate wat uit hierdie studie voortspruit dui daarop dat: • tuisnywerhede wat as 'n handelsko6perasie bedryf word, die meeste voordele bied vir aile partye wat betrokke is. tuisnywerhede met 'n formele gehaltebestuursprogram sonder uitsondering beter resultate toon teenoor die wat nie formele gehaltebestuur toepas nie. • verskaffers se werksfasiliteite nog nooit op enige wyse ge"inspekteer is of vir higieniese praktyke getoets is nie. / Food home industries (hereafter referred to as home industries) are increasingly becoming more important in our society due to several reasons such as the changing role of the modern woman and because a specific need peculiar to today is met. Affordable, high quality food is of the utmost importance. It is essential to identify ingredients of a low standard in good time before poor quality products are supplied and market share is lost. It is the responsibility of home industries to provide the customer with affordable products of a high quality. Home industries are increasingly pressurised to measure up to the customers' expectations and to supply them with top quality products. A total quality management project can assist home industries in examining their total system and can identify areas for improvement. In this study all dimensions of management and quality in home industries were examined and evaluated. A TQM model for home industries was developed. The problem was analysed by means of a literature study on which the empirical investigation was based. Various sources of information such as articles, papers read at conferences and other written literature on TQM and home industries were consulted. A proto model for total quality management for home industries was developed from the literature and was adapted after the investigation. The empirical investigation was executed at both a macro- and a microlevel. Empirical data was obtained through questionnaires distributed to all managers of home industries in South Africa. In-depth studies by means of observation, interviews and structured questionnaires to home industry management, suppliers and customers of three selected home industries were done at microlevel in order to analyse the quality of products and the management of total quality in home industries. The results that emerge from this study indicate that • home industries which are run as trade co-operatives hold more advantages for all parties concerned. home industries which follow a formal quality management programme prove, without exception, to have better results than those which do not implement formal quality management. • the working facilities of suppliers have never been inspected or tested for hygienic practices in any way. / Business Management / DCOM (Sakebestuur)

Submitted in fulfilment of part of the requirements for the degree of Doctor of Technology in the Faculty of Management Sciences at Durban University of Technology, 2007 / The South African small business sector, particularly the manufacturing industries, such as textile, clothing, and automotive industries, are not considered internationally competitive. This shortcoming is seen in the context of liberalizing and transforming the South African economy, and the threat of foreign competition such as China. This study takes a systems view of the problems that are facing small businesses in South Africa, drawing on historical, theoretical and empirical sources within a proposed framework for small business international learning. The various elements in the framework include international competitiveness challenges facing small businesses, which, the author argues, create tension for survival within small businesses; the limited role of the small business support regime in South Africa; and the role of Foreign Direct Investment through Transnational Corporations (TNCs). Therefore, this study investigates the international learning processes of small businesses and develops a new theoretical model to illustrate and elucidate interventions to strengthen international learning processes of these small businesses. Methodology The manufacturing sector was chosen as the ideal sector for this study since it contributes significantly to the GDP and levels of employment of a country, and is at the receiving end of new production methodologies and technologies and other competition dynamics. This sector, at a small business level, is currently experiencing international competitiveness challenges in South Africa. The methodology followed an initial exploratory, qualitative approach followed by a formal, empirical, quantitative approach. The research questionnaire met the quality criteria as established through content validity, criterion related validity, and reliability criteria. This questionnaire was administered to a sample of 300 out of a population of 800 manufacturing small firms in Durban, using an unrestricted random probability sampling method. A total of 255 completed questionnaires were returned, and the results were expressed at the 95% confidence level with a confidence interval of 0.05. Results and Discussions From the correlation analysis of the level of importance and extent of implementation of international learning processes, four international learning processes, whose implementation can be enhanced by an improvement in the importance of international competitiveness challenges and support, were extracted. These international learning processes include increased learning activities on management, sales and marketing, finance, and also the image of small businesses. Through the consolidation of the results of the correlation analysis, a theoretical model for the identification and development of international learning processes was created. Conclusion From the small business practice and policy point of view, this study s findings suggest that the international learning processes of small businesses confronted by international competitiveness challenges in transforming developing economies can be strengthened by applying the theoretical model developed in this study. From the government, TNCs, and small businesses perspective, this study s findings also suggest that the establishment of linkage programmes and enhancement of learning activities, which revolve around the identified international learning processes as established in the theoretical model, will enable the attainment of international competitiveness of small businesses. This study, therefore, proposes the implementation, in the short-term, of information and linkage support at sector level that addresses the enhancement of the identified international learning processes; and the implementation, in the longterm, of a grand-scale small businesses and TNCs linkage programme in line with the premise provided in the theoretical model.

Human activities pressure the socio-ecological system that maintains our quality of life by causing global repercussions such as climate change. The energy system, a major contributor to climate change due to its reliance on fossil fuels makes the transition to sustainable energy an imperative. The purpose of this thesis is to identify focus areas that support businesses in changing their energy habits. This leads to the research question: How can local businesses on small islands become drivers in the transition towards sustainable energy? The Framework for Strategic Sustainable Development (FSSD) enabled us to employ a systems perspective, place sustainable energy into a comprehensive and scientific definition of sustainability, and align our findings’ relevance to a strategic approach. The Motivation-capability-implementation- results (MCIR) framework was a suitable tool for our needs. For data collection purposes, literature analysis and a case study on the French island Île d’Oléron were conducted. The main findings of the thesis are that in order for businesses to become drivers in the transition to sustainability energy, Awareness, Consistent and Proactive Political System, Engaged Community, Supporting Infrastructure, Financial Capability and Agile Approach need to be addressed. The six focus areas cover the many barriers and enablers for achieving sustainable energy.

published_or_final_version / Geography / Master / Master of Arts in China Development Studies

No description available.

A emergência do gerenciamento de projetos é uma resposta às exigências impostas pelo ambiente empresarial atual. Além de instrumento operacional para a adaptação e evolução organizacional, o gerenciamento de projetos exerce importante papel estratégico, principalmente em empresas cujo negócio tem por base a comercialização de projetos. Os modelos e a literatura sobre as especificidades do gerenciamento de projeto, nesse contexto, são, entretanto, relativamente recentes e pouco extensos. Este estudo colabora com a expansão do conhecimento sobre o tema, propondo, como problema de pesquisa, a identificação das características do gerenciamento de projetos, nas suas dimensões operacional, organizacional e estratégica, em empresas cujo negócio seja baseado em projetos. O estudo, que foi estruturado por meio de casos múltiplos comparados a um referencial bibliográfico, possibilitou a elaboração de considerações sobre a validade da teoria nos casos estudados e sobre necessidades de adaptações que foram evidenciadas. Concluiu-se que a atual teoria de gerenciamento de projetos precisa ser complementada para melhor adequação ao contexto dos negócios baseados em projetos. Essa complementação teórica foi realizada por meio da proposição de um modelo de referência de gerenciamento de projetos, adequado à realidade observada nos casos múltiplos estudados. / The emergence of project management is a response to the demands of today´s business environment. More than an operational tool for organizational adaptation and evolution, project management plays a strategic role, especially at companies that have businesses based on projects. The models and theory about project management characteristics at this context are, however, relatively new and rare. This study aim to expand the knowledge about the subject, proposing as research problem the identification of specific characteristics of project management in the operational, organizational and strategic dimensions at companies that have project based businesses. The study was based on multiple case study compared to the bibliographical referential which allowed the elaboration of conclusions about the applicability of the theory at the cases and about the adaptations made by the companies. It concludes that the today´s project management needs complementation for better adaptation to the context of project-based businesses. To fulfill this need, the study includes the elaboration of a new project management model, better suited to the reality encountered at the cases.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-08T12:09:43Z No. of bitstreams: 1 Mozart Nino.pdf: 2477778 bytes, checksum: fee1ae4f67d43dfd10eb3a437bbc9b20 (MD5) / Made available in DSpace on 2016-08-08T12:09:43Z (GMT). No. of bitstreams: 1 Mozart Nino.pdf: 2477778 bytes, checksum: fee1ae4f67d43dfd10eb3a437bbc9b20 (MD5) Previous issue date: 2016-03-17 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The sustainable socioeconomic development demands the reduction of socioeconomic inequality extremes. This work aims to support that the involvement, responsibility, commitment and direct participation of the large global company in order to reach these socioeconomic goals, can be achieved with the inclusion in its vision, mission and strategy, of objectives, actions and initiatives to stimulate entrepreneurship and the generation of work, employment and income from the base of the socioeconomic pyramid across the planet / O desenvolvimento socioeconômico sustentável pressupõe a redução dos extremos da desigualdade socioeconômica. Este trabalho se propõe a sustentar que o envolvimento, a responsabilidade, o compromisso e a participação direta da grande empresa global para que se alcancem esses objetivos socioeconômicos, poderá se dar com a inclusão, em sua visão, missão e estratégia, de objetivos, ações e iniciativas de estímulo ao empreendedorismo e à geração de trabalho, emprego e renda a partir da base da pirâmide socioeconômica do planeta