Made available in DSpace on 2015-03-05T18:40:08Z (GMT). No. of bitstreams: 0 Previous issue date: 21 / Nenhuma / O presente estudo tem como objetivo identificar os elementos e os resultados da formação das redes de cooperação para a socialização de conhecimento e desenvolvimento da inovação, nas PMEs associadas. Considerando que as PMEs possuem uma representatividade relevante no contexto econômico brasileiro, e que as mesmas enfrentam dificuldades dos mais variados tipos para sobreviver, crescer e inovar no mercado quando atuam de forma individual. Torna-se importante estudar se a formação de redes de cooperação contribuem para o desenvolvimento das PMEs, para tanto, adotou-se como referencial teórico os estudos sobre as redes de cooperação, conhecimento organizacional e inovação tecnológica. Para o alcance do objetivo proposto, realizou-se uma pesquisa por meio de duas fases complementares: na primeira fase, por meio de uma survey, objetivou-se entender o contexto das redes e mensurar os ganhos de conhecimento e inovação obtidos pelas PMEs após associarem-se em rede. Já na segunda fase da pesquisa, buscou-se através d / The present study aims to identify the elements and results of the formation of cooperation networks for the socialization of knowledge and development of innovation, at small and medium-sized enterprises (SMEs) associated to them. Considering that SMEs have a relevant participation in the Brazilian economic context, and that they face several kinds of difficulties to survive, grow and innovate in the market when acting individually. The study if the formation and functioning of cooperation networks contribute to the development of such companies becomes important, hence, studies about this kind of networks, creation of organizational knowledge, and technological innovation were adopted as theoretical referential. To achieve the intended objective, a research through two stages was performed: in the first stage, through a survey, the objective was to understand the context of networks and to measure the knowledge and innovation gained by the SMEs after getting together as a net. At the second stage of the res

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Rejane Gomes de Sousa.pdf: 2986940 bytes, checksum: e5f470e52ffd690a50aa1be202d04346 (MD5) Previous issue date: 2012-08-06 / The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information / O impacto da globalização da economia gerou a necessidade de implantar modelos contábeis que padronizassem as demonstrações para que elas fossem compreendidas e utilizadas por diferentes usuários em diversos lugares do mundo. A falta de simetria nas informações, onde uma mesma transação poderia gerar informações diferentes, dependendo do seu país de origem, prejudicava as decisões de investidores e credores, visto que não havia padrões para tomada de decisão. Visando harmonizar as práticas contábeis internacionais, a International Organization of Securities Comission (IOSCO), no ano de 2000, recomendou que os órgãos reguladores de mercado de capitais, em cada pais, autorizassem as sociedades multinacionais a apresentar as suas demonstrações financeiras de acordo com as normas internacionais de contabilidade. O Internacional Accounting Standard Board (IASB) ficou responsável pela elaboração de normas internacionais, ou seja o padrão único de contabilidade aceito mundialmente, que já esta em processo de convergência em mais de 100 países. No Brasil, a alteração da Lei nº. 6.404/76 deu origem à Lei nº. 11.638/07, que trouxe implicações significativas para as empresas, obrigadas a seguir a Lei da S/A, entre elas, que a Comissão de Valores Mobiliários (CVM) deveria expedir suas normas de acordo com os padrões internacionais de contabilidade, e gradativamente as normas contábeis brasileiras convergiram para as normas internacionais, por meio de um processo coordenado pelo Comitê de Pronunciamentos Contábeis (CPC). Em 2009, foi aprovado pelo CPC o Pronunciamento Técnico PME Contabilidade para Pequenas e Medias Empresas. Este trabalho busca contribuir para que as empresas de pequeno e médio porte se preparem para as exigências do mercado, tornando-as mais competitivas. O objetivo é verificar as principais mudanças trazidas nas informações contábeis alinhadas às normas internacionais. O estudo se dá por meio de revisão bibliográfica aplicável a norma internacional de contabilidade para Pequenas e Médias Empresas. Nas considerações finais é possível verificar que o processo de convergência traz desafios e, ao adotar as normas, o padrão de informações contábeis tem-se maior qualidade, aumentando a confiabilidade

Understanding how small and medium-sized enterprises (SMEs) support their growth strategies through the development of management capacity (MC) is of fundamental importance, particularly given the central role SMEs play in the economies of their respective countries, and the fact that there is a lack of research and useful theories in this specific field. The objective of this study is to develop a framework for MC development (MCD) in growth-oriented SMEs. This study builds on grounded theory by conducting 14 interviews with key informants: 12 founders/CEOs and 2 top managers of German SMEs (and former SMEs). Data analysis was performed by using the qualitative data analysis software ATLAS.ti. The major findings of the study are that, contrary to previous SME HR research, most companies in this study had formal processes for HR practices in place, and there was clear evidence of certain forms of strategic plans, the pursuit of strategic objectives and the taking of strategic decisions manifested itself. In addition, most participants considered their organisation to have an alignment between growth strategy and MCD strategy. However, implementing it into business practice was perceived as extremely challenging. This study thus contributes to the field of SHRM literature by showing how MC is instantiated in SMEs. Furthermore, there is, arguably, a valuable practical application of the research study as it provides growth-oriented SMEs with a clear and logical framework from which to develop MC pro-actively as a major facet of their growth strategy.

Les autorités régulatrices ont décidé l’instauration de Bâle III car les procédures internesde gestion des risques bancaires et la discipline de marché n’ont pas suffi à éviter l’une despires crises de l’histoire de la finance internationale. L’Accord doit rendre les systèmes bancaires etfinanciers internationaux plus sûrs en s’assurant que les banques traversent les périodes de crise parleurs propres moyens, sans faire appel aux contribuables. Néanmoins, les effets de ces normes sontincertains : la réglementation prudentielle bancaire semble résulter d’un arbitrage entre ses effets positifsqui stabilisent l’économie en réduisant la fréquence et l’ampleur des crises et ses effets négatifsqui limitent l’activité bancaire et le financement de l’économie.Nous nous proposons d’évaluer les effets de Bâle III sur le financement bancaire des pays émergentset des petites et moyennes entreprises françaises. Ces emprunteurs risqués et dépendants des banquessont les plus consommateurs en fonds propres et en actifs liquides. Ils sont donc susceptibles d’être lesplus fortement affectés par Bâle III. Nous présentons les nouveaux standards ainsi que la manière dontla littérature en analyse les effets. Ensuite, nous proposons une évaluation empirique de l’impact del’Accord sur le financement bancaire des pays émergents et des petites et moyennes entreprises françaises.La croissance des créances bancaires transfrontières à destination des pays émergents pourraitêtre réduite de 20%. Les PME devraient subir un effet en forme de M avec un report des banques versles expositions offrant les meilleurs couples rendements/risques ajustés des exigences réglementaires. / Regulatory authorities of BCBS member countries decided to enforce Basel III as bankinternal risk management and market discipline have failed to avoid one of the worst crises in the historyof international finance. This Accord promotes a more resilient banking sector fostered by banks’increased ability to absorb shocks without relying on taxpayers. However, the overall effect remainsambiguous and seems to result from a bargaining between its positive and negative impacts : on theone hand, borrowers could benefit from a more stable banking system that reduces crises’ frequencyand magnitude. On the other hand, more stringent requirements could slow down banking activityand projects’ funding.We aim at evaluating Basel III effects on emerging market economies and French small and mediumsizedenterprises’ bank funding. Such bank-dependant risky borrowers are more prone to shoulder theimpact of the new regulatory requirements as they are the largest consumers of equity and liquidassets. Eventually, a more binding regulatory environment could reduce world growth. Therefore, weintroduce all the new adequacy standards and how the literature analyses them. Afterwards, we offeran empirical assessment of Basel III likely impact on emerging countries and French SMEs. We provideevidence that the new regulation could result in an overall decrease of 20% in the inflow of cross-borderbanking claims held on emerging countries. Regarding SMEs, Basel III effects could produce an Mshapedimpact pushing banks towards positions offering the best regulatory adjusted risks/returns.

First chapter explains the concept of SME in terms of providing of the state support, and points out their contribution to economy and society. Second chapter provides a brief overview of the activities of EU towards SME sector and state support of cross-border activities of SME. Third chapter provides an overview of commercial and alternative forms of financing of SME's activities, such as activities of commercial banks towards SMEs, factoring, leasing and private equity). Fourth chapter is an analysis of impact of crisis on financing of SME, concentrated on governmental anticrisis measurements and their real impact on financing of export with state support.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-14T15:34:42Z No. of bitstreams: 1 Marcelo Turchetti_.pdf: 2859140 bytes, checksum: 469b1078e02575fbb5eb68400a58d11b (MD5) / Made available in DSpace on 2016-07-14T15:34:42Z (GMT). No. of bitstreams: 1 Marcelo Turchetti_.pdf: 2859140 bytes, checksum: 469b1078e02575fbb5eb68400a58d11b (MD5) Previous issue date: 2015-09-28 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / CNPQ – Conselho Nacional de Desenvolvimento Científico e Tecnológico / As redes de cooperação de pequenas e médias empresas vem despertando a atenção do mundo acadêmico nas últimas décadas. Com o intuito de obter soluções coletivas, essas empresas unem-se em busca de resultados que não conseguiriam atingir sozinhas. Esta pesquisa tem como tema as práticas de gestão em redes de cooperação do RS por meio de ações coletivas. O objetivo principal desta dissertação é analisar as práticas de gestão utilizadas pelas cinco redes de cooperação melhores classificadas no ranking do grupo GeRedes, dentre as redes participantes do Programa Redes de Cooperação do governo do RS. A importância do tema pesquisado justifica-se pela carência de estudos específicos sobre a gestão de redes de cooperação. As redes de cooperação são entendidas como uma nova forma de organização, dotadas de características que diferem as redes das outras formas de organização, como estratégia, coordenação, liderança, processos e interação. Será usada uma base de dados a partir da qual serão avaliadas as cinco redes melhores classificadas no ranking do grupo GeRedes. Para a realização deste trabalho, foi utilizado o método qualitativo, por se caracterizar como aquele que permite um maior aprofundamento do objeto de estudo. Os resultados da análise comprovaram que as redes utilizam práticas de gestão inovadoras para atingirem seus objetivos. Evidenciou-se que existem várias tipologias de redes, mas que nenhuma rede é igual à outra, mesmo que estejam fundamentadas com os mesmos conceitos, utilizando as mesmas regras de conduta, as mesmas características de coordenação, os mesmos processos e as mesmas ferramentas de interação. / Cooperation networks of small and medium enterprises has aroused the attention of the academic world in recent decades. In order to get collective solutions these companies come together looking for results that they could not achieve alone. This research has as its theme management practices in the RS SME networks through collective action. The main objective of this work is to analyze the management practices used by top five cooperation networks classified in the ranking of GeRedes group among the networks participating in the RS government Program Cooperation Networks. The importance of the topic investigated is justified by the lack of specific studies on the management of cooperation networks. The cooperation networks are seen as a new form of organization endowed with characteristics differing networks of other forms of organization, such as, strategy, coordination, leadership, processes and interaction. A database will be used from which will be evaluated the top five networks classified in the ranking of GeRedes group. To accomplish this work, the qualitative method was used, because it is characterized as one that allows deeper understanding of the subject matter. The analysis results showed that the networks use innovative management practices to achieve their goals. It became evident that there are various types of networks, but that no network is equal to the other, even if they are based on the same concepts, using the same rules of conduct, the same coordination characteristics, the same processes and the same interaction tools.

In Southeast Asia, many small and medium-sized enterprises (SMEs) fail each year; in 2010, SME failure rate exceeded 50%. The purpose of this multiple case study was to explore strategies that some SME business leaders use to decrease the failure rate of SMEs in Southeast Asia. The target population consisted of 5 SME business leaders in Southeast Asia who demonstrated success in using strategies to decrease the failure rate of SMEs. The conceptual framework for this study was the Ulrich model, which supports the notion that a human resource manager needs to be involved in overall organizational decision making as a strategic partner, administrative assistant, employee champion, and a change agent for business continuity and sustainability. Data collection sources included semistructured interviews and analysis of company documents. Using Yin's 5-step data analysis approach resulted in 3 themes: governance, marketing and branding, and integration of information technology. The governance theme included employee engagement and leadership strategies, which could help business leaders to create an agile work environment and work commitment to decrease business failure. The marketing and branding theme included social media and networking strategies that could promote the brand and enhance company image. The implication for social change is that business continuation could lead to economic development, employment opportunities, and tax revenue for local governments, leading to an improved standard of living and overall prosperity of local communities.

<p>The use of external providers for the provision of information and communication technology (ICT) in small and medium-sized enterprises (SMEs) is expected to increase. At the end of the 1990s the concept of Application Service Provision (ASP) and Application Service Providers (ASPs) was introduced. This is described as one way for SMEs to provide themselves with software applications. However, it</p><p>can be stated that the concept has not taken off. This study examines what reasons influence the decision-making when deciding to use or not use ASP. The research question is: How do SMEs decide on using an Application Service Provider for the provision and maintenance of ICT? In order to answer the question decision-making processes in SMEs have been investigated in an interpretive case study. This study</p><p>consisted of mainly semi-structured interviews that were done with three different ASPs and customers related to them. It also consisted of a questionnaire to the customers of one of the service providers. The analysis was then made as a withincase analysis, consisting of detailed write-ups for each site. The interviews and a literature survey of the ASP concept and theories that have been used to explain the ASP decision-making process generated seven constructs. From the presented and discussed theories, models and proposed constructs seven propositions were formulated. These propositions were used for the analysis and presentation of the findings in the study. The main conclusion of the study is the disparate view of what affects the adoption or non-adoption of the ASP concept. The service providers express the decision as a wish from the prospective customer to decrease costs and increase the predictability of costs. The customers on the other hand express it as a wish to increase accessibility; the cost perspective is found to be secondary.</p>

Vorliegender Leitfaden ist eines der Ergebnisse des Forschungsprojekts „Open Innovation in Life Sciences“ (OIL), das von Mai 2008 bis April 2011 an der Universität Potsdam durchgeführt wurde. Er nimmt für sich in Anspruch, gerade Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu unterstützen. Zielsetzung des Forschungsprojekts war es, (1) die Chancen und Risiken von Open Innovation unter besonderer Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open Innovation bei Pharma-KMU zu entwickeln. Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im Allgemeinen und die Pharmaindustrie im Besonderen durch eine steigende Komplexität der Innovationsprozesse und eine zunehmende Tendenz zu Kooperationen gekennzeichnet ist. Vor diesem Hintergrund eröffnet gerade der Open Innovation-Ansatz für die Pharmabranche neue Gestaltungs- und damit Wachstumsmöglichkeiten. Open Innovation – definiert als die planvolle Öffnung der Innovationsprozesse und die strategische Einbindung des Unternehmensumfelds – wird dabei als zentraler Erfolgsfaktor für die Innovationsfähigkeit beschrieben. / The job title of innovation manager is a comparatively new phenomenon in innovation management. The field of responsibility spans the entire innovation process, from fundamental research, development and production, until the market launch. The competencies include technology, product, service and market orientation, and an innovation manager should have skills in both the strategic as well as the operational sphere. They direct the innovation process, cultivate both internal and external contacts and organise the communication of all persons involved. It is self-evident that these tasks – particularly in the pharmaceutical industry with its complex and long-term processes – present a considerable challenge for every innovation manager. With this in view, the following guidelines are directed primarily at innovation managers in medium sized pharmaceutical companies. The guidelines convey the knowledge and tools that enable the development of market and customer oriented products and services in the pharmaceutical industry from the very start. By means of images and descriptions it demonstrates which steps should be followed from idea generation, to project realization, until the market launch. The centerpiece is formed by the division of the innovation process into manageable, clearly defined phases, specifically tailored for the pharmaceutical industry. The guidelines particularly focus on the question of how customers, suppliers, competitors, etc. can be integrated into this process. This approach – termed open innovation in innovation management – when applied as a deliberate strategy, has the potential to reduce the costs of development and to raise the speed of passage of projects.

<p>This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate.</p>