As cidades, notadamente aquelas identificadas como de porte médio, acabam absorvendo mudanças de qualidade e passam a centralizar atividades econômicas. Se, por um lado, a urbanização traz oportunidades para o desenvolvimento social e econômico, de outro, resulta em significativa perda nas funcionalidades básicas e exerce pressão sobre as infraestruturas e recursos naturais. As Tecnologias da Informação e Comunicação (TIC) surgem como aliadas no enfrentamento a estes desafios. Baseadas no uso das TIC, iniciativas de Cidades Inteligentes exploram a instrumentalização das infraestruturas da cidade. Na tentativa de unificar a gestão dos diversos aspectos das cidades, por meio do monitoramento e análise em tempo real de dados públicos, diversas capitais estaduais do Brasil já contam com o suporte de centros de controle integrados. Dado o exposto, o presente trabalho propõe um modelo para a estruturação de Centros de Controle Integrados (CCI), compatíveis com a realidade de municípios de médio porte. Para tanto, por meio da revisão da literatura e de uma entrevista junto ao Centro Integrado de Comando da Cidade de Porto Alegre (CEIC), realizou-se o levantamento das melhores práticas a respeito da implantação de centros de controle. Complementarmente, entrevistaram-se os responsáveis de quatro prefeituras municipais para a determinação dos modelos de controle instituídos em cidades de médio porte. Para fins de validação, deu-se a avaliação do modelo por três especialistas da área de estudo. O modelo proposto – composto pelas dimensões de (i) coordenação, (ii) design, (iii) gerenciamento, (iv) comunicação, (v) práticas e rotinas de trabalho e (vi) processamento e gerenciamento de evidências, resulta do cruzamento destas informações e contribui, como ferramenta de gestão, para o desenvolvimento estruturado das cidades de médio porte. / The cities, especially those identified as medium-sized cities, end up absorbing quality changes and begin to centralize economic activities. If, on the one hand, urbanization brings opportunities for social and economic development, on the other hand, it results in a significant loss of basic functionalities, jeopardizing infrastructure and natural resources. In this way, Information and Communication Technologies (ICT) emerge as an alliy in face of these challenges. Based on the use of ICT, Smart Cities initiatives explore the instrumentalization of the city's infrastructures. In an attempt to unify the management of the various aspects of cities through real-time monitoring and analysis of public data, several state capitals in Brazil already rely on the support of Integrated Control Centers. Thus, the present work proposes a model for structuring the Integrated Control Centers (ICC), compatible with the reality of medium-sized municipalities. Through a literature review and an interview with the Centro Integrado de Comando of Porto Alegre (CEIC), the best practices regarding the implementation of control centers were surveyed. Complementarily, the heads of four city halls were interviewed to determine the control models established in medium-sized cities. Furthermore, the model was also assessed by three specialists in the study area. The proposed model - composed by the dimensions of (i) coordination, (ii) design, (iii) management, (iv) communication, (v) practices and work routines and (vi) processing and management of evidence, results from the cross-referencing of this information and contributes as a management tool to the structured development of medium-sized cities.

This qualitative study contributes to the research field on legitimacy theory and creating shared value (CSV) in small and medium-sized enterprises (SMEs), regarding helping entrepreneurs and business owners better understand the journey of engaging with social and environmental issues. Recent years have seen a growing number of organisations engage in CSV, which builds on identifying societal needs and approaching these as business opportunities. A standard that purports to uphold these values and is comprised of for-profit companies committed to sustainability-related initiatives is the B Corp label. We consider B Corp certification and explore how sustainably oriented SMEs engage with their wider community in a way that fosters corporate credibility and legitimacy.  Empirical data about five SMEs organisational narratives working with CSV, implementation of social and environmental activities, and effects of B Corp certification were collected through in-depth semi-structured interviews with company representatives and a range of secondary data materials. Analysing the data from these five interviewed companies established them to be engaging with the notion of CSV and regard addressing societal or environmental issues as the purpose of their business. Furthermore, findings suggested that values and beliefs incorporated by the SMEs supersede the generally adopted values in society, thereby representing a paradox with legitimacy theory. As a result, these businesses aim to close the perceived legitimacy gap by trying to raise awareness and engage the public with the appropriateness of their business, thereby slowly providing citizens with a more conscious mindset.

This research work shows how the financing for micro and small businesses in Peru has increased and has greatlyexpanded in the last few years, not only in institutions specialized in this field, focused their efforts in giving financialservices to businesspeople of micro and medium-sized business, but most of the so-called traditional banks havefocused their attention to this emerging sector using the know-how of microfinance lending technology, banking seekto work with people of low income sectors, that were not subject for credit opportunities to develop their business andas a consequence not able to improve their quality of life .Throughout this investigation, we make a diagnosis of macro and micro environment of the microfinance field, itsdevelopment and expectations for a strong presence in the Peruvian financial market. We consider the development oflending technology, where the analysis of the ability and willingness to pay are the fundamental basis for the evaluationof credits in specialized companies in this sector. / El presente trabajo de investigación nos muestra cómo el financiamiento a la micro y pequeña empresa en el Perú seha estado desarrollando en forma creciente y escalonada en los últimos años, donde no solo las entidades especializadasen este segmento focalizan sus esfuerzos para dar servicios financieros a los empresarios de la micro y pequeña empresa,sino que la mayoría de los denominados bancos tradicionales han redireccionado su atención a este sector emergente y,utilizando el know how de la tecnología crediticia microfinanciera, buscan la bancarización trabajando con personas delos sectores de bajos ingresos, que hasta hace poco no eran sujetos de crédito con posibilidades de desarrollar sus negociosy, consecuentemente, mejorar su calidad de vida. Así, a lo largo de esta investigación, se realiza un diagnóstico delmacro y microentorno del sector microfinanciero, su evolución y expectativas para una mayor presencia en el mercadofinanciero peruano; asimismo, se examina el desarrollo de la tecnología crediticia, donde el análisis de la capacidad yvoluntad de pago son la base fundamental para la evaluación de créditos en las empresas especializadas en este sector.

The goal of this thesis is to assess the link between labour productivity and firm competitiveness. An indispensable condition is to identify appropriate indicators measuring competitiveness. The link is examined in small and medium-sized companies active in manufacturing industry, specifically in section CZ-NACE 10. Manufacture of food products. First, an analysis of labour productivity and selected competitiveness indicators is made. Selected competitiveness indicators are Return on Assets (ROA), Return on Sales (ROS), Current Liquidity and index IN05. The relationship between labour productivity and competitiveness measured by selected indicators is examined by correlation and regression analysis. The significant positive link was found between labour productivity and competitiveness measured by ROA and ROS. Small and Medium-sized companies active in food industry can improve their ROA and ROS, and through this also competitiveness, by increasing their labour productivity. These indicators have also proved to be an appropriate tool for measuring the competitiveness of the company, especially in the food industry in the Czech Republic. The link between labour productivity and competitiveness measured by current liquidity and index IN05 was not explained in more detail.

Small and medium-sized enterprises perform important task in economy. To the category fall into enterprises to 250 employees. They supply social background and make for limitation of migration inhabitantes abroad or their inland. For development of small and medium-size enterprises in south Bohemia and Lower Bavaria serve programmes for their support. Entrepreneurs have possibility cooperation with organisations which offer facilities for sphere facilitation of bussines. Through these institutions happenes link-up including cooperation between Czech-German regions.

In recent times, the significance of fair value in financial reporting is gaining momentum and current debates are moving in the trend of full fair value reporting. Small and medium-sized entities are not let off in this instance. The move to new reporting standards results in numerous challenges for diverse interest groups such as auditors, preparers and regulators. The main objective of the study was to establish the fair value implementation challenges facing SMEs in the agricultural sector in Ghana. This study established that, in Ghana, commodity markets do not exist and that farmers do not have access to market information. The study also established that there is high IFRS implementation cost, inadequate training and education for preparers of financial statements and academic education not focusing on agricultural accounting. In light of these challenges, the study recommends improving capacity building through user training and education and establishment of commodity markets. / Financial Accounting / M. Phil. (Accounting Sciences)

As cidades, notadamente aquelas identificadas como de porte médio, acabam absorvendo mudanças de qualidade e passam a centralizar atividades econômicas. Se, por um lado, a urbanização traz oportunidades para o desenvolvimento social e econômico, de outro, resulta em significativa perda nas funcionalidades básicas e exerce pressão sobre as infraestruturas e recursos naturais. As Tecnologias da Informação e Comunicação (TIC) surgem como aliadas no enfrentamento a estes desafios. Baseadas no uso das TIC, iniciativas de Cidades Inteligentes exploram a instrumentalização das infraestruturas da cidade. Na tentativa de unificar a gestão dos diversos aspectos das cidades, por meio do monitoramento e análise em tempo real de dados públicos, diversas capitais estaduais do Brasil já contam com o suporte de centros de controle integrados. Dado o exposto, o presente trabalho propõe um modelo para a estruturação de Centros de Controle Integrados (CCI), compatíveis com a realidade de municípios de médio porte. Para tanto, por meio da revisão da literatura e de uma entrevista junto ao Centro Integrado de Comando da Cidade de Porto Alegre (CEIC), realizou-se o levantamento das melhores práticas a respeito da implantação de centros de controle. Complementarmente, entrevistaram-se os responsáveis de quatro prefeituras municipais para a determinação dos modelos de controle instituídos em cidades de médio porte. Para fins de validação, deu-se a avaliação do modelo por três especialistas da área de estudo. O modelo proposto – composto pelas dimensões de (i) coordenação, (ii) design, (iii) gerenciamento, (iv) comunicação, (v) práticas e rotinas de trabalho e (vi) processamento e gerenciamento de evidências, resulta do cruzamento destas informações e contribui, como ferramenta de gestão, para o desenvolvimento estruturado das cidades de médio porte. / The cities, especially those identified as medium-sized cities, end up absorbing quality changes and begin to centralize economic activities. If, on the one hand, urbanization brings opportunities for social and economic development, on the other hand, it results in a significant loss of basic functionalities, jeopardizing infrastructure and natural resources. In this way, Information and Communication Technologies (ICT) emerge as an alliy in face of these challenges. Based on the use of ICT, Smart Cities initiatives explore the instrumentalization of the city's infrastructures. In an attempt to unify the management of the various aspects of cities through real-time monitoring and analysis of public data, several state capitals in Brazil already rely on the support of Integrated Control Centers. Thus, the present work proposes a model for structuring the Integrated Control Centers (ICC), compatible with the reality of medium-sized municipalities. Through a literature review and an interview with the Centro Integrado de Comando of Porto Alegre (CEIC), the best practices regarding the implementation of control centers were surveyed. Complementarily, the heads of four city halls were interviewed to determine the control models established in medium-sized cities. Furthermore, the model was also assessed by three specialists in the study area. The proposed model - composed by the dimensions of (i) coordination, (ii) design, (iii) management, (iv) communication, (v) practices and work routines and (vi) processing and management of evidence, results from the cross-referencing of this information and contributes as a management tool to the structured development of medium-sized cities.

In the context of human resource management can be argued that employee selection process is a major activity. This process is essentially based on competencies so job applicants including university graduates with an economic education, should have the desirable core and key competencies that result from job requirements. The aim of this doctoral dissertation is to build up a competency model of economically educated university graduates, according to the needs of employers from the South Bohemian Region's small and medium-sized enterprises and to identify the level of desirable key competencies of students of the Faculty of Economics, the University of South Bohemia in České Budějovice. Core and key competencies' preferences were collected through the questionnaire survey from the 189 human resource managers. The competency model creation was based on the statistical analysis of the identified results. Following the determined employers' preferences of the competencies, the skills of Faculty of Economics' students were also tested to find out their current level of key competencies.

The name of the topic of this diploma thesis is The enterprise management with focus on personnel management in selected medium-sized enterprise. The main tasks of the thesis is to analyse the current situation of the enterprise management with focus on personnel management and to propose solutions to current problems and opportunities for improvement of the current situation. For analysis of the enterprise management and personnel management were used two research methods: a semicontrolled interview and a reseach method using questionnaires. The semicontrolled interview was applied to find out how management sees the current state of enterprise management and personnel management. The research method using questionnaires was applied to find out what would employees change to their satisfaction and to find out how employees see the current state of the personnel management. Altogether the employees are satisfied with the work. In general, the enterprise management and the personnel management in the selected enterprise can be evaluated as good and effective but with minor deficiencies. The management could be more open to change and respond to significant changes more quickly. To eliminate deficiencies were suggested the improvements of possibilities of proposing amendments by employees, to improve communication from the bottom up, support career development, training and staff development. For improving the atmosphere in the workplace and strengthening relationships was suggested organizing social event and sports day. Other proposed improvements in personnel management are more frequent appreciation of a job well done, streamlining remuneration by employee performance and ensure greater diversity of work tasks.

Work to the theme "Analysis of insurance products for small and medium sized enterprises" tries to find the optimal variant of insurance of enterprise for the given company. These variants, also the given insurance companies, are compared by using of monocriteria and multicriteria evaluation of variants. It is possible to apprise basic concept in the first part, relating to insurance industry, insurance, enterprise, small and medium sized enterprises, mono and multicriteria evaluation of variants. There is a given company defined in the practical part, what are these variants evaluate for. There are also requests defined, that a company holder determines with a help of insurance broker, and then insurance offers are in this part defined. I used a method of monocriteria evaluation that supposes pessimistic approach for evaluation of variants. The aim of this evaluation was to determine which combination of insurances would be for the businessman and his company the optimal variant. Variants were evaluated with the help of multicriteria evaluation later, specifically Saaty´ method of weight determination and AHP method for order determination. Criteria, which were evaluated, are for example insurance premium over the discount that was offered through individual insurance companies, requirements for the security of buildings that provide insurance companies, etc. Four variants were evaluated. Today´s businessmen often solve problem, how they should protect themselves and their business against risks that can threaten. At this moment it is important to realize not only what type of risks threaten the business, but also the extent of its. When a businessman decides to one insurance option, it´s necessary to navigate himself through the offers of insurance companies and even get advice from an insurance broker. He can also for example decide based on personal experience with the insurance company. It´s definitely important to analyse the offers from different insurers.