Commercial buildings are among the largest consumers of energy. In an attempt to control and reduce operating expenses, building owners and organizations leasing commercial space are pursuing energy efficiency measures to generate a higher return on investment. In this study, an extensive literature review is used to identify and discuss energy efficiency considerations for medium-size building owners and how savings from these measures may benefit organizations through employee satisfaction and retention. For the purpose of this study, the specific topics related to commercial building energy efficiency that were investigated include (1) outcomes of building retrofits (2) corporate social responsibility and performance; (3) performance of energy efficient buildings; (4) employee commitment, satisfaction productivity and organizational profitability; (5) green companies and employee attraction; (6) the cost of turnover. There is little literature specifically focused on the impact that energy efficient buildings have on medium-sized building owners and no literature that quantifies the financial benefits through a reduction in employee turnover or attrition. Facility managers of all building sizes will benefit from gaining (1) a broad understanding of the impact of energy efficiency measures on employees (2) the ability to articulate the impact of the building’s role on employee productivity, turnover and other HR related issues (3) the insight needed to contribute to strategic discussions within their organization about how facilities can benefit organizational profitability. This research does not attempt to claim or determine a causal relationship between energy efficiency and employee turnover however it does discuss issues that that could affect employee attrition.. Further research to determine this causality would benefit the study of energy efficiency and its total impact on organizations.

This study aims at analyzing and explaining the use of information technology (IT) and its effect on organizational structures in SMEs in Turkey. Today, information technology has come to play a more and more important role in most organizations and especially in small and medium-sized enterprises (SMEs). Researchers give different meanings on the concept of IT as how IT is used or interpreted in organizations. This thesis focuses on the impact of IT on organizational structure. A framework for analysis consisting of four eras of IT use has been developed and forms the basis of research method for analyzing the effects of IT in SMEs. In the framework, the dominant technology actually creates an organization metaphor, which helps to determine how organizational structures will be affected by the use of information technology. The variables to be investigated in the areas of organizational structure are control, specialization, formalization, span of control, communication and collaboration, interorganizational relations. Through a case study of two small and medium sized companies in the electronics and manufacturing industries, it is found that formation of information networks especially external networks has a precise effect on organization structures. The results prove that IT has significant impacts on decentralization, specialization, communication, and interorganizational relations. Also, it is clear that managerial support for IT and IT implementation is found to be a major factor for information technology to be used effectively.

Studies of small and medium-sized enterprises have provided evidence that CEOs of such firms can have a dominating influence on firm activities. Drawing on upper echelons theory, we analyze the influence of CEO personality (CEO internal locus of control), CEO ownership and CEO education on the evaluation of middle manager performance. In line with our expectations, we find evidence for a direct effect of CEO ownership (negative) and CEO education (positive) on the use of objective performance evaluations and for a direct effect of the CEO's internal locus of control on the use of subjective performance evaluations. Moreover, we provide evidence for a moderating role of both CEO ownership and education with respect to the influence of the CEO's locus of control on the use of subjective evaluations. We use a sample of 247 small and medium-sized manufacturing firms to test our hypotheses.

Online learning is increasingly prevalent in education and one area which stands to benefit from this approach is work based learning. This area is characterised by time-poor students and a requirement for flexibility in time and location. Online learning could be considered a solution to these issues, providing greater flexibility than campus based offerings, but it is not a panacea. Online learning suffers from a range of issues, particularly in retention, generally seeing attrition rates between 10% and 20% higher than traditional education. This research investigates an emerging method for delivering online education to work based learners and how it compares to traditional methods with respect to engagement. The method is named bite sized learning, and the core principle is that lessons are delivered in very short, bite sized chunks. These chunks are delivered on a daily basis, comprised of content, guidance and practical tasks. Each chunk also includes a requirement for social interaction with a learning peer group. This work takes an action research approach, combined with grounded theory and mixed methods. The author proposes the use of a methodology "stack", utilising each of these approaches, which will be shown to enable rigorous evaluation and development of an emerging educational method. The mixed methods employed comprise learning analytics and qualitative course evaluation survey data. To begin the work, a series of identical bite sized courses are quantitatively analysed in order to propose a reliable measure of engagement for bite sized learning. This concludes that a measure of daily participants produces the most effective results. Using the methodology "stack," the body of this research takes a 3 stage practice-based approach. A set of live bite sized learning courses are studied, via the "stack", producing an evaluation, an experiment and a resulting theory for bite sized learning. The evaluation reveals current patterns of engagement within bite sized learning, and enables the development of an early theory. The results of this inform the development of an experiment, intended to test the effect of the daily format versus a simpler form of bite sized learning, delivering all content at the beginning. These experimental results, allied with further qualitative data, allow further development and refinement of a bite sized learning theory. It is discovered that bite sized learning does offer a number of unique advantages to work based learners when compared to traditional methods. It does also, however, come with difficulties. The advantages include increased participation, as well as an increase in discipline and priority around online learning. The difficulties centre around participation in social tasks and on daily participation. Both reduce flexibility, but hold the advantages of increased priority and increased learning for some. The research concludes with the presentation of a three path theoretical model of bite sized learning, each level suited to a particular context and course aim. The paths develop in sequence, and educators may choose the path which best suits their own teaching environment. The resulting paths force a choice between emphasising flexibility, involvement or learning, and advice is offered on how to choose the ideal model based on the learners involved.

Since Namibia’s independence in 1990, various changes were introduced to the Namibian Income Tax Act. None of these changes were specifically targeting small and medium enterprises although the majority of entities in Namibia can be classified as small and medium enterprises. Recognising the contribution made by small and medium enterprises, Government recently indicated that tax reform for small and medium enterprises should be treated as a priority. Differentiated tax treatment is applied in the United Kingdom and South Africa and aims to reduce the tax burden. Although previous studies have been carried out on differentiated tax treatment for small and medium enterprises, none of these studies were done from a Namibian perspective. The aim of this study is to analyse literature on taxation for small and medium enterprises in the United Kingdom and South Africa to recognize the advantages and disadvantages of tax policies aimed at the small and medium enterprises sector. The study also compared tax policies for small and medium enterprises in the United Kingdom and South Africa to recommend possible implementation for the Namibian tax system. Namibia should learn from these countries and apply the best practices. The study reached the conclusion that tax reform in Namibia for the small and medium enterprises sector is desperately needed and recommends that tax policies aiming at reducing the tax compliance burden should receive preference over those reducing the tax rate burden. This research may serve as the starting point for revised tax policies and legislation specifically aiming at small and medium enterprises. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

This research focuses on the degree of implementation of modularity and module supply by the automobile manufacturers in South Africa and the benefits they experience. Special attention was paid to the effect the modularity has on the local supplier base and the ability of small South African companies to support this supply concept. Lastly the factors influencing the car manufacturers’ outsourcing decision process was uncovered. The semi-structured face to face interviews with representatives of all light vehicle manufacturing companies operating in South Africa provided rich data for setting the background for further quantitative researches. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

This study investigates the magnitude of credit contraction encountered by Canadian Small-and-Medium-Sized-Enterprises (SMEs) during the recent financial crisis of 2007-2008. These firms account for an important source of job creation and economic welfare (Haltiwanger et al., 2010); therefore, to ensure the creation and growth of SMEs through a smooth flow of capital is crucial for a healthy economic recovery from the crisis. The empirical observation obtained in this study is contrary to what the theory suggests, as well as what many of the existing studies witnessed (i.e., a financial crisis has a negative impact on SME loan circulations). Using binary probit regression and structural break testing, this work finds that Canadian SME loan approval and application rates were higher during the crisis period. This somewhat counterintuitive result prompts the researcher to search for the possible factors enabling SME credit lending in Canada to retain its health during the time of financial distress, which include: (1) the stability of Canadian banks evidenced by the relatively constant Capital Tier I ratio during the crisis; (2) initiatives the Canadian government implemented as a response to the crisis. This result also raises a question whether the five billion dollars the federal government injected in the SME lending market under the Business Capital Availability Program (BCAP), a measure designed to insulate Canadian SMEs from the liquidity shock, could be justified. This research question will be investigated as a future area of research.

The use of mobile technologies has permeated the business arena rapidly over the last decade. Research has been conducted to understand the nature of these mobile technologies and their adoption into business. With the ever growing importance of Small and Medium Enterprises (SMEs) in countries such as South Africa, there is need to better understand the impact of mobile technologies on SMEs. The objective of this study is to assess the impact of mobile technologies on the business models of SMEs. A theoretical definition of a business model is used to understand the impact of mobile technologies on the customer value proposition, the profit formula, key resources and the value chain of SMEs. The study takes into account some of the challenges that SMEs face, namely limited resources, low levels of productivity and small management teams. SMEs registered with the Pietermaritzburg Chamber of Business (PCB) are used as a sample to assess the impact of mobile technologies. The results show that mobile technologies have a significant impact on the profit formula and certain aspects of key resources. Specifically, mobile technologies are used to firstly cut costs and then to enhance the utilisation of assets, improve knowledge management while ensuring adequate governance structures. The outcome of this study can be used by SMEs to plan for the adoption of mobile technologies and measure their impact on the business. Mobile technology companies can consider the development of mobile technologies tailored for the SME environment. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Enterprise Resource Planning (ERP) systems are software programs designed to integrate the functional requirements, and operational information needs of a business. Pressures of competition and entry standards for participation in major manufacturing supply chains are creating greater demand for small business ERP systems. The proliferation of new offerings of ERP systems introduces complexity to the selection process to identify the right ERP business software for a small and medium-sized enterprise (SME). The selection of an ERP system is a process in which a faulty conclusion poses a significant risk of failure to SME’s. The literature reveals that there are still very high failure rates in ERP implementation, and that faulty selection processes contribute to this failure rate. However, the literature is devoid of a systematic methodology for the selection process for an ERP system by SME’s. This study provides a methodological approach to selecting the right ERP system for a small or medium-sized enterprise. The study employs Thomann’s meta-methodology for methodology development; a survey of SME’s is conducted to inform the development of the methodology, and a case study is employed to test, and revise the new methodology. The study shows that a rigorously developed, effective methodology that includes benchmarking experiences has been developed and successfully employed. It is verified that the methodology may be applied to the domain of users it was developed to serve, and that the test results are validated by expert users and stakeholders. Future research should investigate in greater detail the application of meta-methodologies to supplier selection and evaluation processes for services and software; additional research into the purchasing practices of small firms is clearly needed.

Title: Internal control in unlisted medium-sized manufacturing companies, A qualitative interview study on how medium-sized unlisted manufacturing companies work with internal control.                         Authors: Marc Neemeh Attaalla, Sajjad Ameen and Mojeb Abdul Majed Supervisor/ Tutor: Pia Nylinder, Martin HolgerssonDate: May 2021 Background and Problem discussion: Interna control in companies have become more relevant than ever in the recent decade. In US and Sweden, it is statutory to have an effective internal control in listed companies. The COSO- framework and an effective internal control is also well known among large companies. This created a curiosity to study how the internal control works in medium- sized companies that are not listed.    Purpose:The purpose of the study is to create a deeper understanding of how the unlisted medium-sized manufacturing companies work with internal control. Method:A qualitative interview study is the method that is used to fulfil the purpose of the research. The interviews were held with individuals in leading positions in seven different medium sized companies that were unlisted in the stock market. The interviews were conducted in themes based on COSO-frameworks five components.  Conclusion:All unlisted medium sized companies are working with the internal control. Companies are in large parts using COSO- frameworks five components unknowingly. We have also been able to identify similarities in difficulties regarding the interna control in the medium sized companies that have been studied.