Ett stort antal nya företag startas varje år och bara under första kvartalet 2015 startades 18 618 stycken. Vid start av nya företag krävs, av entreprenörer som startar det, en idé och en plan för hur detta ska genomföras. Idag utgör nystartade företags entreprenörer en central del i samhällsekonomin, vilket gör dem intressanta att studera. För att entreprenörerna ska lyckas med sitt företag är det viktigt att redovisningen fungerar. Flera tidigare studier diskuterar att entreprenörer inte har den kunskap om redovisning som krävs i nystartade företag och anledningen till varför flertalet entreprenörer inte lyckas med sitt företag är just avsaknaden av kunskap om redovisning. Syftet med studien har varit att öka förståelsen för externredovisningens roll i nystartade företag, vilket har gjorts genom att beskriva entreprenörers delaktighet i bokslutsprocessen. Vi har valt att dela in bokslutsprocessen i fyra faser, avstämnings- och periodiseringsfas, värderingsfas, bokslutsdispositionsfas samt årsredovisningsfas. En kvalitativ undersökning har använts under studien för att besvara syftet, där vi intervjuade tio entreprenörer från nio olika nystartade företag avseende deras delaktighet i bokslutsprocessen. Studiens resultat visar att samtliga entreprenörer är delaktiga i bokslutsprocessen, där de deltar i avstämnings- och periodiseringsfasen, värderingsfasen samt årsredovisningsfasen. Ingen av entreprenörerna deltog i bokslutsdispositionsfasen. I studien påvisas även att entreprenörer i nystartade företag tar hjälp av externa aktörer för att få ihop alla delar i bokslutsprocessen. Vi har använt oss av sense-making teorin för att få en förståelse om varför och på vilket sätt entreprenörer deltar i bokslutsprocessen, genom vilken vi fick fram flera värdeskapande anledningar till deltagandet. Det är svårt att dra en generell slutsats av vad som är en värdeskapande handling till följd av deltagande i de olika faserna för samtliga entreprenörer. Däremot går det att urskilja olika anledningar för de olika entreprenörerna som kan ses som värdeskapande. / A large number of new businesses are started every year and only in the first quarter of 2015, 18 618 businesses started up. Starting up a new business requires, by the entrepreneur that is starting it, an idea and a plan for how it should be implemented. Today entrepreneurs in start-ups are a central part of the economy, which makes them an interesting topic to study. For the entrepreneurs to succeed in their business, it is of importance that the accounting functions. Several previous studies discuss the fact that entrepreneurs do not have the knowledge about accounting that is required in start-ups. The reason why several entrepreneurs do not succeed in their business is in fact the lack of knowledge about accounting, as showed in previous studies. The main purpose of this paper was to increase the understanding of the importance of external accounting in start-ups, which have been done by describing the entrepreneur´s participation in the year-end procedure in start-ups. A qualitative approach was used during the study to answer the purpose, where we interviewed ten entrepreneurs from nine different start-ups regarding their participation in the year-end procedure. Empirical results conclude that all entrepreneurs are involved in the year-end procedure. The study also demonstrated that entrepreneurs in start-ups are taking help from external parties to put together the year-end procedure. We have used the sense-making theory to gain an understanding of why and how the entrepreneurs participate in the year-end procedure, by which we could obtain several value creating reasons for participation. It is difficult to draw a general conclusion of what a value-creating action is as a result of participation in the various phases for all entrepreneurs. However it is possible to distinguish various reasons for the different entrepreneurs that can be seen as value creating.

Denna studie behandlar ämnena framgång, motivation, komfortzon, personlig utveckling ochallt inom avgränsningen entreprenörer inom generation Y. Studien är kvalitativ och ärgrundad på vetenskapligt granskade publikationer samt annan relevant teori. Syftet med dennastudie är att bidra till en fördjupad kunskap kring begreppet framgång och hur entreprenörerinom generation Y på ett ändamålsenligt sätt definierar det. Fokus kommer att ligga på attidentifiera vad det är som gör att dessa tar steget ur sin komfortzon och vad det är sommotiverar dem till framgång.Inledningsvis kommer studien att beröra de huvudsakliga ämnena framgång, motivation ochkomfortzon innan den teoretiska referensramen går in mer djupt på områdena. Teorin är avstor vikt för studiens analys och resultat. Tack vare studiens teori har vi kunnat skaparelevanta intervjufrågor som har legat till grund för hela det empiriska materialet. Totaltintervjuades åtta entreprenörer, som alla bidrog med kunskap, kompetens och erfarenhet.Inom vår avgränsning entreprenörer inom generation Y valde vi att ha ett brett urval när vikontaktade intervjupersoner och då i form av olika åldrar, kön och yrken. Eftersom vi villeundersöka respondenternas inställning och deras åsikter kring de specifika ämnena valde vi attgenomföra semistrukturerade intervjuer. Samtliga respondenter har tagit steget ur sinkomfortzon och lever idag som entreprenörer med en brinnande tro på sig själv. I analysendiskuterar vi de likheter och skillnader som vi kunde koppla ihop mellan teori och empiri.Uppsatsens slutsats bidrar till kunskap om ämnena framgång, motivation och komfortzon.Komfortzon är en individuell trygghetszon som varje människa har, men genom att testa pånya utmaningar kan denna zon expandera vilket gör att person i fråga känner sig mer bekväm.I och med denna studies resultat har vi kommit fram till att en människa måste ta steget ur sinkomfortzon för att nå framgång och detta är möjligt just genom ens individuella motivation.Entreprenörer inom generation Y motiveras på många olika sätt, bland annat genom att sättaupp både lång- och kortsiktiga mål, omge sig själv med inspirerande människor och attständigt utvecklas genom nya utmaningar som skapar förutsättningar för att uppnå sina måloch drömmar. Motivationen finner generationen även genom att vilja vara en livslång elevsom är villig att förfina sina färdigheter och talanger samt bygga på sina kunskaper för att blien starkare entreprenör. Att vara framgångsrik är ett individuellt begrepp, men överlaghandlar det om att vara lycklig på ett balanserat plan och känna sig tillfredsställd med sintillvaro, det gäller både inom privat- och arbetslivet. Även om en god ekonomi är nödvändigför överlevnad anser inte entreprenörerna inom avgränsningen det som väsentligt förbegreppet framgång. Allt handlar i grund och botten om att omge sig med människor som villens bästa och ser ens potential och kapacitet, vilket gör att individen finner en starkare tro påsig själv som är av betydelse för att bli riktigt framgångsrik. Entreprenörerna har tydligt visatpå en inställning som bygger på att ha en positiv attityd gentemot livet, de hävdar att allthandlar om att ha rätt “mindset” för att kunna utvecklas. Möjligheterna finns överallt runtomkring oss, det gäller bara att öppna ögon för att se dem! / This study deals with the following topics: success, motivation, comfort zone, personaldevelopment and everything within the definition of generation Y. The study is qualitative,and based on peer-reviewed publications as well as other relevant theories. The main purposeof this thesis is to contribute to a deeper knowledge of the concept of success, and howentrepreneurs within the generation Y in an effective way define it. The study will focus onidentifying what makes generation Y step out of their comfort zone, and what motivates themto succeed.Initially, the study briefly deals with the main topics of success, motivation and comfort zone,before the theoretical framework goes deeper into these topics. The theory is of greatimportance for this study's analysis and results. Thanks to the theory we have been able tocreate relevant questions for the interviews, which have been the basis for the whole empiricalmaterial. A total of eight entrepreneurs were interviewed and they all contributed withknowledge, competence and experience. When we contacted entrepreneurs for our interviewswe chose to have a wide range within generation Y, containing both genders in different agesand different professions. Since we wanted to examine the respondents opinions regardingthese specific topics we chose to do semi-structured interviews. All of the respondents havetaken the step out of their comfort zone, and now live their lives as entrepreneurs, with afervent belief in themselves. In the analysis we will discuss the similarities and differencesthat we could find between theory and empirical data.The conclusion of this study will provide knowledge regarding the topics success, motivationand comfort zone. A comfort zone is an individual safe zone that all human beings have. Bytrying new things this zone will expand, which makes the person feel more comfortable. Withthis study we have reached to the conclusion that a person has to step out of their comfortzone to be able to succeed and this is possible through his or hers individual motivation.Entrepreneurs within generation Y is motivated in various ways, for example by setting longandshort-term goals, surround themselves with inspiring people and also develop throughnew challenges that will help them reach their goals and dreams. The generation also findmotivation in the will to learn, refine their skills and talents and widen their knowledge to bestronger entrepreneurs. To be successful is an individual concept, but overall it is about beinghappy in a balanced way and to feel satisfied with both your personal and working life.Although a balanced economy is necessary for survival, the entrepreneurs within generation Ydoes not think it is essential for the concept of success. It is of great importance that yousurround yourself by people who want your best and sees your potential and capacity.This will give you as an individual a stronger belief in yourself, which is necessary if youwant to be successful. The entrepreneurs have clearly shown a preference based on a positiveattitude towards life, they claim that everything is about having the right mindset to be able todevelop. The possibilities are all around us, we just have to open our eyes to be able to seethem.

Sustainable Built Environments Senior Capstone / The purpose of this paper is to provide basic empirical evidence to support the implementation of an innovation campus in downtown Tucson. This would be a satellite of the Arizona Center for Innovation (AZCI) currently located in the University of Arizona Science and Technology Park – an innovation, research and business center on the outskirts of Tucson. A multi-case study analysis will be performed where the results will be compared with that of the AZCI results, using the same criteria.

Despite significant research output in recent decades on international new ventures (INVs),little attention has been paid to understanding the processes and conditions under whichthe entrepreneur identifies and exploits an opportunity and subsequently creates valuewithin the firm. As a result, the dynamics involved in the role of the entrepreneur during theestablishment and internationalization of INVs remain in a black box. In order to understandthe context, interaction among players and other dynamics involved before, during, and afterthe establishment of the INV’s creation and development, a different approach is needed. Theaim of this dissertation is to describe and understand the role of entrepreneurs in the processof establishment and internationalization of international new ventures. Three longitudinal case studies were conducted between 1999 and 2008 with a total of 108interviews using snowball sampling. In addition, comprehensive secondary data have beencollected to enrich the empirical cases with thick descriptions, and to enhance content validityas well as the reliability of the research. This study offers a more nuanced picture of how entrepreneurs’ characteristics influencethe international development of their firms. For example, it appears that it was neitherthe previous foreign experience, the education, nor the previously developed internationalnetwork (as suggested by previous literature) that can be credited for the rapid and vastinternationalization of the case firms. Instead, it is suggested that an entrepreneur’schildhood and prior life story directly influences their behaviour in the INV. We proposethat different types of entrepreneurs are important factors to understanding firms’ differentinternationalization patterns. Depending on the backgrounds of the entrepreneurs, theydeveloped preferences, skills, and especially desires that would come to affect the totalbehaviour of their future organizations. This study also develops the notion of psychicdistance into three separate spaces - the physical, the mental and the social space. Forexample, the context and experience during childhood creates the foundations for theentrepreneurs’ mental and social space, which can separately, but also in relation toeach other, offer a more accurate and deeper understanding of the actions taken by theentrepreneurs in the INV. Furthermore, this study has shown that the role and characteristicsof the entrepreneur do change over time, which also determines the individual’s sensitivity toopportunities and the international behaviour of the company.

Thesis (MPhil)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The primary purpose of this study is to explore the social media habits of South African previously disadvantaged entrepreneurs and the way in which the activity of online social networking through social networking sites (SNS) results in the outcome of building social capital for a business venture. At the heart of addressing the research topic is the concept of selfefficacy, which is explored as a key component of human motivation and behaviour. The study explores how self-efficacy beliefs are developed with regard to social media usage and their potential to influence positive outcomes for a business. Based on the research topic, the study which is empirical in nature, has applied a qualitative research design in order to interpret rather than measure self-efficacy behaviours related to social media usage. A purposive non-probability sampling procedure has been adopted to select twelve previously disadvantaged South African entrepreneurs for the study. Semi-structured interviews provide for an interactive and insightful data collection process. As a qualitative study, attention is given to guidelines which establish reliability and validity. Key findings from the study support and refine established Internet selfefficacy research (Eastin & LaRose, 2000) based on Social Cognitive Theory (Bandura, 1986). Based on the established relationships between various constructs and self-efficacy beliefs, the results of the study have been interpreted positively. The findings of the study contribute to the current digital divide debate, and point to a narrowing of the access and participation gap. According to the sample, social media has become embedded in their daily lives for both social and business purposes, and is contributing towards building social capital. This study provides scope to further explore social media as a new opportunity for previously disadvantaged entrepreneurs in South Africa.

The Department of Education in South Africa altered the concept of teaching and learning from a traditional method to a new outcome based approach. The new curriculum prescribes certain outcomes that the learners must successfully master. One of the outcomes Grade 9 learners must manage is to become an entrepreneur and to be able to administer the small business as a profitable unit. The school managers, educators, parents and learners of the primary schools are eager participants in Market or Entrepreneur days. However, in the secondary schools, the enthusiasm and commitment to such an event, does not exist. The teaching and learning environment between the two institutions are worlds apart and launching such a day in secondary schools, is basically impossible. As a result learners, including the Grade 9 learners, have limited opportunities, to practise their entrepreneurial skills. Despite the various attempts made by the school managers and educators to compromise, secondary school learners are deprived of chances to exercise their skills within the school's safe environment. / Educational Studies / M. Ed. (Education Management)

Background: Entrepreneurship plays an indispensable role in today’s society. Especially, the creation of new ventures promotes economic growth and new opportunities. Hereof, Sweden is viewed as a role-model, since it is one of the most innovative and entrepreneurial active countries in the world. Almost 6% of Sweden’s inhabitants are currently characterized as nascent entrepreneurs and thus, are engaged in early entrepreneurial activities without having started an official venture yet. Considering the fact that nascent entrepreneurs have no prior entrepreneurial experience while facing uncertain environments, they have to evaluate the attractiveness of new venture ideas and decide whether they are worth to pursue or to drop them. Purpose: The purpose of this thesis is to explore the evaluation approach of nascent entrepreneurs in the light of new venture ideas. More precisely, we want to investigate what kind of approaches they make use of when evaluating the attractiveness of those ideas and their motives behind the approaches. Method: This thesis is of qualitative nature while following an inductive approach and conducting a multiple case study with ten cases of different nascent entrepreneurs. The data is collected through semi-structured interviews, which were conducted in personal face-to-face meetings. For analysing the empirical findings, we engaged in within-case and cross-case analyses, where we identified and analysed common patterns and differences across the cases. Conclusion: All of the research respondents apply a variety of evaluation approaches, where they make use of their cognition as a means of judging and assessing the attractiveness of new venture ideas. Besides utilizing their social network, existing knowledge and future estimations, all nascent entrepreneurs are using heuristic rules-of-thumb for evaluating the idea attractiveness. Thereby, we identified Passion, Monetary Incentives, Resources and Market Potential as the most outstanding rules-of-thumb in the clear majority of the cases.

Dentro da proposta de estudo do desenvolvimento, a presente pesquisa propõe a análise da gênese do empresário no Rio Grande do Sul sob a perspectiva institucional, mais propriamente segundo os modelos de matriz institucional e de construção mental de Douglass North. Para tanto, recorre-se a teoria de Schumpeter para caracterizar esse empresário, bem como o seu papel no sistema capitalista. Os primeiros empresários gaúchos são imigrantes ou descendentes de germânicos e, ao contrário do que acontece em São Paulo, na sua maioria são descapitalizados. Boa parte exerce também a função de capitalista, e assume-se a tese de Pesavento de que o capital industrial é acumulado na atividade comercial, prioritariamente vinculada à economia colonial. Deste modo, apesar de ser a economia pecuária-charqueadora a mais rentável durante a formação econômica do estado, não é dela que surgem o capital e a mão-de-obra da indústria, nem o empresário. Visando compreender o ambiente tradicional não propício ao surgimento do empresário vis-à-vis o capitalismo moderno, são utilizadas as teses de Weber e Veblen sobre o desenvolvimento das sociedades, relacionando as instituições com as trajetórias seguidas. Ainda, para o estudo dessa dicotomia entre instituições tradicionais e modernas, são apresentadas as análises de Florestan Fernandes e Sérgio Buarque de Holanda para a sociedade brasileira. Assume-se que o legado cultural dos imigrantes alemães, tanto a ética protestante, quanto a superação das adversidades, foi um dos vetores de estímulo da matriz institucional que permitiu o surgimento do empresário no Rio Grande. Ainda, a dominação do capital e a disciplina do trabalho, bem como a aliança com o Estado e a constituição da classe empresarial, são os três outros vetores da matriz institucional que se forma na transição capitalista no estado, durante a República Velha. Na aplicação do modelo de construção mental são estudadas as biografias de alguns empresários do escalão regional onde se verifica um comportamento diferenciado que procurava aproveitar as oportunidades econômicas, na tentativa de mostrar como a leitura do ambiente institucional desses atores é influenciada pela herança cultural. / Within development study purpose, this present research proposes to analyze the genesis of entrepreneur in Rio Grande do Sul under institutional perspective, more specifically following institutional matrix and mental construction models created by Douglass North. It is based in the theory of Schumpeter to characterize this entrepreneur as well as its role in the capitalist system. The first gaúchos entrepreneurs are Germanic immigrants or descendants and, unlike what happens in São Paulo, most of them are undercapitalized. Much of them also had capitalist functions, and it is assumed Pesavento's thesis that industrial capital is accumulated in commercial activity, primarily linked to the colonial economy. Thus, although the livestock-dry beef economy was the most profitable activity during the economic formation of the state, is not from it that that appears the capital and labor of industry neither the entrepreneur. To understand the traditional environment not auspicious to the emergence of the entrepreneur vis-à-vis modern capitalism, are used Weber and Veblen thesis on the development of societies, relating institutions with the paths followed. To the study of this dichotomy between traditional and modern institutions, are presented the analysis of Florestan Fernandes and Sergio Buarque de Holanda to Brazilian society. It is assumed that the cultural legacy of German immigrants (both Protestant ethic, and overcoming adversity) was one of the vectors to stimulate institutional matrix that allowed the emergence of the entrepreneur in the Rio Grande. Still, the domination of capital and labor discipline, as the alliance with the State and the constitution of a business class are the three other vectors of institutional matrix that forms in capitalist transition during the República Velha in the state. In the application of mental construction model are studied the biographies of some entrepreneurs from regional level where there is a differentiated behavior that seek to take advantage of economic opportunities in an attempt to show how the perception of the institutional environment of these actors is influenced by cultural heritage.

São Marcos, no Rio Grande do Sul, caracteriza-se por sua participação no setor do transporte rodoviário de cargas, sendo o município brasileiro com maior número de veículos pesados por habitante. Este trabalho busca identificar os fatores que influenciam a tomada de decisão dentro desse ramo de negócios. Assim, são estudados quatro casos de profissionais da área. Esses indivíduos iniciaram sua trajetória na condição de empregados, passando em seguida para a fase de autônomos. No entanto, apenas dois deles prosperaram, tornando-se empresários; os outros dois retornaram à condição de empregados. O estudo também possibilitou identificar o nível de insatisfação dos empregados do setor na busca de um progresso dentro do mesmo, assim como observar o perfil de competência daqueles que chegam a implantar suas próprias organizações. Dessa forma, é possível formar um paralelo entre as experiências bem-sucedidas e as tentativas frustradas. Os dados foram levantados a partir de uma série de fontes de evidências como entrevistas, registros de arquivos e documentos dos personagens referidos. A análise desses dados leva à interpretação de dois fatores como fundamentais na tomada de decisões dos indivíduos que trabalham no transporte rodoviário de cargas: a intuição e a influência de outras pessoas que cercam os tomadores de decisão. Esses fatores reforçam a idéia da subjetividade dentro do processo administrativo. O trabalho possibilita a formação de um quadro de dados gerais a respeito do setor. Além disso, serve de referencial às atitudes de organizações públicas e privadas, de pessoas ligadas ao ramo e de jovens que pretendem entrar nesse universo de trabalho. / São Marcos, in Rio Grande do Sul, is characterized by its the significant shore in the road cargo transport sector, it is the Brazilian county with the largest number of heavy vehicles per inhabitant. The present research tries to identify the factors that influence decision-making in this business activity. Four case studies were developed with professional workers. These people have started their career as employees, later having become selfemployed. However, only two, out of the four become, becoming successful entrepreneurs. The other two went back to the condition of employees. Through the study it was also possible to identify the dissatisfaction levels of among employees in the sector, who look for professional development, as well as to observe the professional profile of those who reached of establishing their own companies. Therefore, it is possible to make a comparison between successful experiences and fruitless efforts in the field. Data were collected from several sources like interviews, file registers and documents of the referred people. Analysis of these data leads to the identification of two main factors influencing decision-making of people who work in cargo road transport: intuition and influence of other people around them. These factors reinforce the assumption of subjectivity in the management process. The research makes it possible to create a general profile of people involved in this activity. Besides it is a useful reference for the study of public and private organizational behavior, for people already involved in the area and for young people who intend to enter the area.

Submitted by Paula Torres Tanure (paulatorrestanure@yahoo.com.br) on 2014-03-25T16:38:04Z No. of bitstreams: 1 Dissertação Final - última.pdf: 913390 bytes, checksum: 329d95533974878204574a407d75a1f5 (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2014-03-25T16:43:12Z (GMT) No. of bitstreams: 1 Dissertação Final - última.pdf: 913390 bytes, checksum: 329d95533974878204574a407d75a1f5 (MD5) / Made available in DSpace on 2014-03-25T17:28:26Z (GMT). No. of bitstreams: 1 Dissertação Final - última.pdf: 913390 bytes, checksum: 329d95533974878204574a407d75a1f5 (MD5) Previous issue date: 2014-02-24 / Women’s entrepreneurship, as a considerably new field in company administration, still receives little attention from this area, especially when regarding national publications. The increasing number of women entering entrepreneurship also awakens the interest in knowing what motivated them to undertake this kind of work and the reality of these women who face double or even triple working hours. The search for schedule flexibility in order to spend more time with family leads these women to opting for self-employment as a means of work. This study aimed at analyzing if women’s choice for entrepreneurship is related to the need of conciliating work and family. For the data collection we performed interviews with entrepreneur women of the city of São Paulo and adjacent cities. The interviews showed that they are motivated to entrepreneurship in order to have more time with family, however, in counterpoint, they face work overload. Despite having more time with family, they also long for the development of the business. / O empreendedorismo feminino, como um campo consideravelmente novo em administração de empresas, recebe ainda pouca atenção da área, principalmente quando se trata de publicações nacionais. O crescente número de mulheres ingressantes no empreendedorismo também desperta o interesse em conhecer de perto o que as motivou a empreender e a realidade dessas mulheres que enfrentam duplas e até mesmo triplas jornadas de trabalho. A busca pela flexibilidade de horários para passarem mais tempo com a família faz com que as mulheres optem pelo autoemprego como forma de trabalho. Conduziu-se este estudo, com o objetivo de analisar se a escolha das mulheres pelo empreendedorismo está relacionada à necessidade de conciliar trabalho e família. Para a coleta de dados, foram realizadas entrevistas com mulheres empreendedoras da capital paulista e grande São Paulo. As entrevistas, em profundidade, realizadas para este estudo com mulheres empreendedoras, mostrou que elas são motivadas a optarem pelo empreendedorismo para terem mais tempo com a sua família, mas, em contraponto ao benefício de poderem estar mais presentes em momentos da família, elas enfrentam uma sobrecarga de trabalho. No entanto, apesar de desejarem ter mais tempo para a família, elas também almejam o crescimento do negócio.