The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.

The aim of this work was to identify and analyze the inner and outer causes, which may influence the success or failure of small to medium-sized enterprises located in the city of São José dos Campos, São Paulo, Brazil. Such enterprises represent a fundamental pillar for the economy of all countries. In Brazil, its social and economical importance is confirmed by the following statistical indexes: the large percentage of workmanship and registered enterprises. However, most of the new undertakings do not last over the two first years of activity. In order to reach the proposed aim, first of all, the study of those causes has been conducted. Secondly, a field research has been carried out with the purpose of gathering information. With the support of explanatory methodology, bibliography and field research, a total of 656 enterprises have been analyzed through the information found in the records of enterprises provided by the Town Hall of the city of São José dos Campos. This research has identified various causes, which interfere in the management of such enterprises, and concludes that the cause for their premature death is due to several associated factors, which together accelerate such phenomenon. Among the main causes are, the lack of clients and working capital, the high tribute taxes as well as inadequate location. / O Objetivo deste trabalho foi de identificar e analisar as causas internas e externas que podem influenciar no sucesso ou no fracasso das pequenas e médias empresas, sediadas na cidade de São José dos Campos, estado de São Paulo. A pequena e média empresa representa um pilar fundamental para a economia de todos os países. No Brasil, sua importância social e econômica é confirmada pelos índices estatísticos: o grande percentual de mão-de-obra ocupada e empresas registradas. Entretanto, a maioria dos novos empreendimentos não completa os primeiros dois anos de atividade. Para alcançar o objetivo proposto, em um primeiro momento, fez-se um estudo destas principais causas. Em seguida, efetuou-se uma pesquisa de campo para a coleta de informações. Com o uso da metodologia explicativa, da bibliográfica e da pesquisa de campo, foram analisadas 656 empresas, utilizando para isto o Cadastro da Prefeitura Municipal da cidade de São José dos Campos, buscando maiores informações sobre as causas citadas. A pesquisa identificou várias causas que interferem na gestão das pequenas e médias empresas e concluiu que a causa da mortalidade prematura ocorre devido a vários fatores associados que, acumulados, aceleram esse fenômeno, sendo os quatros principais: a falta de clientes, a falta de capital de giro, a carga tributária elevada e a localização inadequada.

Företag, oavsett storlek, vill idag följa den digitala transformationen och höja den digitala mognadsgraden för att kunna få effektivare resultat samt nå de konkurrensfördelar som digitaliseringen kan medföra. Små och medelstora företag, så kallade SMF:s, påverkas av de förändringar som digitaliseringen medför eftersom de får helt nya möjligheter att delta i den globala ekonomin jämfört med tidigare. Denna studie kommer att utforska den digitala mognaden bland små och medelstora företag samt identifiera företagens utmaningar och efterfrågade stöd för att nå högre mognad. Studiens metod utgår från ett explorativt angreppssätt med en kvalitativ forskningsmetod och använder sig av en abduktiv forskningsansats. Både en strukturerad och en semi-strukturerad intervju används för den empiriska datainsamlingen. I studien intervjuas sju respondenter från olika små- och medelstora företag. Studiens analys undersöker hur företagens digitala mognad och utmaningar ställer sig mot teorier rörande digitalisering, digital mognad och digitala mognadsmodeller. Diskussionen belyser att de mer mjuka värdena som ledarskap, strategi och visionsarbete samt kompetensutveckling är utmanande för små och medelstora bolag. Dessutom diskuteras att små och medelstora bolags förutsättningar och resurser påverkar deras upplevda utmaningar samt vilka stöd som efterfrågas för att höja den digitala mognadsgraden. Studien visar att små och medelstora bolag har olika utmaningar för att nå digital mognad, men att de har viljan att höja mognadsgraden. För att höja mognadsgraden förutsätts att de har egna kapaciteter eller kan få förutsättningar i form av stöd och hjälpmedel för att prioritera transformationsinsatser och anpassa struktur samt kultur internt. / Companies, regardless of size, want to follow the digital transformation and reach a higher level of digital maturity. Because they want to achieve more effective results and gain the competitive advantages of digital transformation. Small and medium-sized enterprises, SMEs, are affected by digitalization and they are given new opportunities to participate in the global economy compared to before. This study explores the digital maturity of small and medium- sized enterprises and identifies their challenges for reaching higher maturity. Furthermore, the study distinguishes what kind of support SMEs are in need of to be able to raise their maturity level. The study method is based on an explorative approach with a qualitative research method and uses an abductive research approach with two types of interviews in the data collection, structured and semi-structured interviews. In the study, seven respondents from different SMEs were interviewed. The study's analysis examines how the companies' digital maturity and challenges can be linked to theories regarding digitalization, digital maturity and digital maturity models. The discussion highlights that softer values such as leadership, strategy and vision, as well as competence and digital knowledge are challenging for SMEs. In addition, it is discussed that the resources of small and medium-sized enterprises affect the perceived challenges as well as the support needed to increase the digital maturity level. The study shows that small and medium-sized enterprises have different challenges for achieving digital maturity. However, they also have the will to increase the level of maturity. In order to increase the maturity level, they must have their own capacities or get the capacities with external support. Then they will be able to prioritize digital transformation efforts and adapt structure as well as culture internally.

Companies cannot keep up with the change occurring in the ICT arena. As a result of companies being chased by an untamed animal namely IT evolution, they fear that they cannot run, as running feels like floating in air. This ICT evolution has become a fearful sight for Small Medium Enterprises (SMEs). This research project acknowledges this fear and provides a conceptual framework whereby SMEs can familiarise themselves when engaging in ICT investments from a South African point of view. The data collected in this qualitative study is based on ten different SMEs as well as one larger company, to try and obtain a benchmark which SMEs can strive towards. The outcome of this research project allows SMEs to be less fearful when deciding on ICT and seeing how ICT can benefit these organisations. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Informatics / unrestricted

Growing number of SME restaurant and unsustainable food consumption creates a paradoxicaltension in the society from “Environmental sustainability” perspective. This paradoxicaltension requires every organizations to reduce their ecological footprint through minimizingits environmental effects. In Sweden, KRAV, a non-profit organization that sets organicagriculture standards, oversees certification for a variety of industry members, includingrestaurants. Previous research has focused on only CSR issues and only large multinationalfood chains rather than SMEs. While SME restaurants are less powerful on their own but theircollective impact on the environment and society is tremendous. Guided by qualitative data inthe form of semi-structured interviews were collected from SME sushi restaurant owners inUmea, Sweden. Firstly author has identified the motives of owners toward “environmentalsustainability” such as packaging, waste management, procurement, and environmentalcertification. Environmental certification has further classified into two motives one is basedon morality and another one is based on profitability & morality. Secondly, author furtherdiscussed the environmental certification that is based on both morality & profitability into twodimension such as “profitability” & “Legitimacy”. Thirdly, author represent the role of greenmarketing to achieve these two dimensions along with its benefits and challenges. Benefits andchallenges were discussed based on both “environmental certification (KRAV) and “Greenmarketing” perspective. Benefits such as “New customer segment”, “Brand loyalty”,“Competitive advantage” and “higher profitability” in the long run have been identified.Moreover, “Lack of awareness”, “attitude- behavior gap”, “inadequate use of technology”,“costly”, “SME restaurant type”, “unavailability”, “strict rules and restriction” and“insufficient financial investment” have been found as a major barriers or challenges to achieveKRAV certificate (environmental certification) and overall “Environmental sustainability”.With the help of a comprehensive literature review, the motivations and challenges of theseparticipants were identified and explored using a conceptual framework based on“Environmental sustainability” and “Green marketing”.

Diploma work analyses the business systems in the Czech Republic and in the European Union with the view to small and medium-sized enterprises in broadcasting sector. There are proposals for execution of projects financed by grants, funds and programmes by EU and ČR policy at the close of the diploma work .

The thesis analyses the current situation of a small company and describes a strategy of its future development. My proposal of the development and propagation of the confectionery manufactury is processed on the basis of the real data. The main goals are to obtain competitive advantages, to attract new customers and to improve the company standards.

Diploma thesis is concerned with business plan of creating production company solar resource. It specifies renewable resources of energy, business plan’s structure and analysis of external and internal environment of company in theoretical frame. Based on processing of critical analysis it proposes business plan of creating solar resource.

The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.

Magister Commercii - MCom / Motivated by the number of firms that migrate from the Alternative Exchange (AltX) to the JSE main board, this research undertakes to examine the role and the functions of the AltX and its contribution to the development of the small and medium-sized enterprises (SMMEs) in South Africa over the period from January 2004 to December 2015. This study seeks to explore the performance of the firms that have migrated from the AltX to the JSE main board, as well as the attributes that contribute to a successful migration. The study emerges by computing risk, return, risk-adjusted performance and liquidity statistics of the firms that migrated from the AltX to the JSE main board over the period of the research since their respective listings on the AltX. In the preliminary tests conducted in this study, the excess returns of the sample firms were regressed against the market risk premium using ALSI as the market proxy. It is discovered that the beta coefficients estimated by the regressions are statistically insignificant. This indicates that the firms listed on the AltX have insignificant correlation with the firms listed on the JSE main board. Therefore, the ALSI could not be used as a performance benchmark for the sample firms in this research. Subsequently, the research evaluates the market response before and after the announcement date and the actual migration date of the firms that have migrated from the AltX to the JSE main board. The reasons why this research investigates the impact of announcement and actual migration separately is due to the observation that the period between announcement date and migration date is usually more than a month and investors might have different reactions towards these two mentioned events. Moreover, this is the first research that has investigated the impact corporate reaction on both migration announcement date and the actual migration date of the firms from the AltX to the JSE main board. The results reveal that there are significant average abnormal returns and average abnormal turnovers reaction around migration announcement date/actual migration date. The findings suggest that both the migration announcement and actual migration of the firms from the AltX to the JSE main board have produced significant abnormal returns. Moreover, the research evaluates the performance of the firms that have migrated from the AltX to the JSE main board against their comparable peers. The performance evaluation is conducted in two folds. Firstly, the evaluation is conducted in order to assess the financial position of the AltX sample firms before their migration to the JSE main board. Secondly, the post migration performance evaluation is conducted in order to classify each of the sample firms either as a success or as a failure after their migration to the JSE main board. The results reveals that, out of 20 sample firms only 13 firms have been categorised as successful post their migration from the AltX to the JSE main board, while the remaining 7 firms are categorised as unsuccessful post migration. Finally, this research investigates the attributes that differentiate the AltX firms that are likely to be successful and those that are unlikely to be successful after their migration to the JSE main board. To achieve this, Multivariate Discriminant Analysis (MDA) model developed by Altman (1968) is employed. The results reveals that, the model is able to classify 90% of the original cases and 85% of the cross-validated cases perfectly. Moreover, the model has identified net profit margin, current ratio and return on capital invested as the most important financial ratios in distinguishing the successful firms from unsuccessful firms post migration from the AltX to the JSE main board. / 2021-04-30