Diploma thesis named Proposal of communication strategy for Euro Frigo Praha aims at proposing communication campaign that perfectly responds needs and financial possibilities of chosen company. Euro Frigo Praha is a company that imports fish and seafood to Czech market. The management of company has not developed almost any marketing activities since the company was found many years ago. This thesis aims at proving that also small Czech company with very limited budget can implement effective communication campaign when choosing suitable marketing message and communication mix.

The small companies possess characteristics quite different from the great companies, especially these suffer with financial restrictions, they possess a dried administrative structure focused in the proprietor that does inside per times several papers of the company. In this sense it is noticed the need of these companies look for alternatives that can aid in the support the administrative needs in way to provide the company more agility, it gets better in the services to the customer, in short maintaining it competitive in its market of performance, being like this the information systems of (IS) is evidenced. This way, it is necessary to analyze the factors that contribute to success of the adoption of these systems in small companies. Such factors link to the context of small company, in other words, they link the particularities of the same. For so much this work searches to answer: Which factors contribute to the success in the adoption of information systems in small companies? Being characterized by a descriptive research of the type survey, with the objective of identifying the factors that contribute to the success of the adoption of information systems in small companies. Therefore, 241 questionnaires were applied close to small companies of the central area of the Rio Grande do Sul state.The factors were analyzed: support of the proprietor-manager, planning of IS, the user's Participation, Knowledge of the User in IS, Investment in IS, Support of the Supplier and Effectiveness of the Consultancy, as possible determinant of the success of the adoption of the same ones. Through the analysis of the results, it can be verified that the factors that contribute to the success of the adoption of IS are: support of the proprietor manager, the user's participation, knowledge in IS, support of the supplier and effectiveness of the consultancy. / As pequenas empresas possuem características bastante diferentes das grandes empresas, notadamente estas sofrem com restrições financeiras, possuem uma estrutura administrativa enxuta focada no proprietário que faz por vezes diversos papéis dentro da empresa. Neste sentido percebe-se a necessidade destas empresas buscarem alternativas que possam auxiliar no suporte as necessidades administrativas de forma a proporcionar a empresa mais agilidade, melhora nos serviços ao cliente, em suma mantê-la competitiva em seu mercado de atuação, sendo assim evidenciam-se os sistemas de informações (SI). Desta forma, faz-se necessário analisar os fatores que contribuem para sucesso da adoção destes sistemas nas pequenas empresas. Tais fatores relacionam-se ao contexto da pequena empresa, ou seja, relacionam-se as particularidades da mesma. Para tanto este trabalho procura responder: Quais os fatores que contribuem para o sucesso na adoção de sistemas de informação em pequenas empresas? Caracterizando-se por uma pesquisa descritiva do tipo survey, com o objetivo de identificar os fatores que contribuem para o sucesso da adoção de sistemas de informação em pequenas empresas. Para tanto foram aplicados 241 questionários junto a pequenas empresas da região central do estado do Rio Grande do Sul. Foram analisados os fatores: suporte do proprietário-gerente, planejamento de SI, Participação do usuário, Conhecimento do Usuário em SI, Investimento em SI, Suporte do Fornecedor e Eficácia da Consultoria, como possíveis determinantes do sucesso da adoção dos mesmos. Através da análise dos resultados, pode-se verificar que os fatores que contribuem para o sucesso da adoção de SI são: suporte do proprietário gerente, participação do usuário, conhecimento em SI, suporte do fornecedor e eficácia da consultoria.

O trabalho tem por objetivo abordar a adoção da sociedade unipessoal como forma organizativa da micro e pequena empresa, demonstrando não só a viabilidade jurídica de sua inserção no ordenamento brasileiro como também a conveniência de seu estabelecimento como uma das alternativas de organização do empresário singular. / The essay deals with the subject of the acceptance of the one-man partnership as an alternative for structuring micro and small companies in Brazil, evidencing not only that it is possible to insert this kind of partnership within the Brazilian legal system, but also the convenience of adopting such option for the organization of the sole entrepreneur.

Idag har mindre företag det fria valet att välja mellan användning av revision eller inte. Revisionsplikten avskaffades 2010 då en lagändring genomfördes med målet att kostnadsunderlätta för mindre företag. Trots reformen har åsikter varierat avseende om företag bör använda sig av revisor eller ej, framförallt baserat på de fördelar som revisionen medför såsom korrekta och pålitliga rapporter och en trygghet för intressenter. Syftet med studien var att ta reda på om revisionen innehar egenskapen av legitimitet utifrån ett intressentperspektiv. Intressenterna i denna studie är banker och Skatteverket. Fortsättningsvis ville studien ta reda på vilka faktorer det är som påverkar ett företags legitimitet mer generellt och inte bara med fokus på revision. Denna studie bygger på tre teorier: legitimitets-, intressents- och revisionsteorin, där varje teori medför faktorer som föranleder ett teoretiskt ramverk. Tillsammans med tidigare forskning presenteras detta i studiens analysmodell vilken driver studien till att svara på syfte och forskningsfrågor. Analysmodellen ger de teoretiska begreppen förväntan, förtroende, obestridlighet, inflytelserik och legitimeringsmärke. Tillvägagångssättet för studien var en metod av insamlande av teorier och tidigare forskning från vetenskapliga artiklar. Vidare utgick metoden från en kvalitativ undersökning med semistrukturerad intervju av fyra respondenter, tre från olika banker och en från Skatteverket. Även annan empirisk data i form av offentliga uttalanden från respektive respondent användes. Studiens resultat indikerar att det finns ett antal faktorer som påverkar ett företags legitimitet, men att revision inte är en av dem. Revisionen visade sig vara värdefull men inte legitimerande. Vad som framförallt påverkar om ett företag upplevs legitimt är förtroendet mellan intressenter och företaget. Resultatet visade också att Skatteverket är en intressent som inte beaktar företags legitimitet, varför om företag använder revision eller ej saknar betydelse för dem som intressent. Studiens slutsats är att det finns flertalet anledningar till om företag upplevs legitima eller inte, men att revision inte är en av dessa. Dessa anledningar är förtroende, erfarenhet och kompetens. / Today, smaller companies have the free choice to choose whether to use audit or not. Mandatory audit was abolished in 2010 when an amendment was implemented with the goal to facilitate cost savings for smaller companies. Despite the reform, opinions have varied as to whether or not companies should use an auditor, primarily based on the benefits which auditing brings, such as accurate and reliable reports and safety for stakeholders. The purpose of the study was to find out if auditing holds the property of legitimacy from a stakeholder perspective. The stakeholders in this study are banks and the Swedish Tax agency. Further, the study wanted to find out what factors are affecting a company’s legitimacy in general and not only with auditing as the focus. This study is based on three theories: legitimacy-, stakeholder- and audit theory, where each theory entails factors that induce a theoretical framework. Together with previous research this is presented in this study’s analytical model which drives the study to answer the purpose of the study and research questions. The analytical model provides the theoretical concepts of expectation, trust, indisputability, influence and legitimacy mark. The approach of the study was a method of gathering theory and previous research from scientific articles. Furthermore, this study used a qualitative approach with semi-structured interviews of four respondents, three from different banks and one from the Swedish Tax Agency. The study also used other empirical data in terms of public statements from each of the respective respondents’ banks. The result of the study indicates that there are several factors that influences a company’s legitimacy, but auditing is not one of them. The audit proved to be valuable but not legitimate. What primarily influences whether a company is legitimately perceived is the trust between stakeholders and the companies. The result also showed that the Swedish Tax Agency is a stakeholder who does not consider the legitimacy of companies, and if companies use auditing or not does not matter to them as a stakeholder. The conclusion of the study is that there are several reasons why companies are perceived as legitimate or not, but that auditing is not one of them. These reasons are trust, experience and competence.

Problembakgrund och problemdiskussion Årsredovisningslagen ställer upp storlekskrav gällande vilket regelverk företag ska tillämpa. Mindre företag har möjlighet att tillämpa K2 vilket är ett förenklat regelverk som är till för mindre företag med enklare förhållanden eller K3 som är huvudregelverket. I tidigare forskning nämns det att mindre företag kan vara för komplexa för att redovisa enligt K2 trots att de uppfyller storlekskraven som årsredovisningslagen ställer upp. Begreppet komplexitet har därför problematiserats och undersökts empirisk för att finna aspekter som kan leda till att mindre företag är att anse för komplexa för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild av företagets ekonomiska ställning, samt vad det är som gör att dessa komplexa företag ändå väljer att redovisa enligt K2. Syfte och Metod Syftet med studien är att utforska vilka aspekter som enligt revisorer gör att ett mindre företag är för komplext för att redovisa enligt K2, att de inte längre uppvisar en rättvisande bild avföretagets ekonomiska ställning, samt varför revisorer tror att företag väljer att redovisa enligt K2 trots att de är för komplexa. I studien har en kvalitativ metod använts där intervjuer med revisorer har genomförts. Analys och slutsats Studien kunde påvisa att revisorer definierar begreppet rättvisande bild på olika sätt, då samtliga revisorer som deltagit i studien har lämnat olika tolkningar av begreppet. Ett tema som funnits i samtliga tolkningar har varit att rättvisande bild innebär att företagets ekonomiska ställning ska avspegla verkligheten så bra som det går. De aspekter som framkommit i studien som gör att ett mindre företag är för komplext för att redovisa enligt K2 går att koppla mot förenklingsreglerna. Vilka är egenupparbetade immateriella tillgångar, materiella tillgångar, uppskrivning och uppskjuten skatteskuld. Att företaget ändå redovisar enligt K2 trots att de enligt revisorerna är för komplexa indikerar empirin att detta beror på kostnaden att byta regelverk, tidsbrist, okunskap inom företaget samt att företaget verkar på en begränsad marknad där det ur ett intressentperspektiv inte finns behov av mer detaljer. / Problem background and problem formulation The Annual Accounts Act sets out size requirements regarding which regulations companies should apply. Smaller companies have the opportunity to apply K2, which is a simplified set of rules that exists for smaller companies with simpler conditions, or K3, which is the main set of rules. In previous research, it is mentioned that smaller companies can be too complex to report according to K2 despite the fact that they meet the size requirements set by the Annual Accounts Act. The concept of complexity has therefore been problematized and examined empirically to find aspects that may lead to smaller companies being considered too complex to report according to K2 that they no longer present a true and fair view of the company's financial position and also why a complex company still chooses to report according to K2. Purpose and Method The purpose of the study is to explore which aspects according to auditors makes a smallercompany that reports according to K2, considered too complex to give a true and fair view of the company's financial position and also explore why auditors think that companies choose to report according to K2 even though they are too complex. A qualitative method has been used where interviews with auditors have been performed. Analysis and conclusion The study was able to show that auditors define the concept of true and fair view in different ways, as all auditors who participated in the study have given different interpretations of the concept. A theme that has been present in all interpretations has been that true and fair viewmeans that the company's financial position must reflect reality as far as possible. According to the auditors, the aspects that emerged in the study, which could make a smaller company too complex to apply K2, may be linked to self-generated intangible assets, tangible assets, revaluation and deferred tax liabilities. The fact that the company still reports according to K2 despite the fact that they are too complex according to the auditors, the empirical evidence indicates that this is due to the cost of changing regulations, lack of time, ignorance within the company and that the company operates in a limited market where there is no need for more details.

Företagsvärdering handlar om att uppskatta och beräkna det ekonomiska värdet på ett företag genom olika metoder och modeller. De finns dock en problematik med att de klassiska värderingsmetoderna utesluter en stor del av de icke-finansiella faktorerna. Dessa faktorer kan ha en betydande roll på företagets värde men utesluts då de inte finns något enkelt sätt att väga in deras betydelse i värderingsmodellerna. Flera tidigare studier lyfter fram humankapital som en av de viktigaste tillgångarna i ett företag. I små företag tenderar dessutom ägaren vara starkt kopplad till företaget. Detta beror på att ägaren ofta besitter förmågor och företagsspecifik kunskap som gör denne mycket betydelsefull för företaget och dess drift.  Syftet med rapporten är att undersöka vilken betydelse en ägare i små företag har på ett företags värde vid en försäljning. Den teorin som använts för att svara på rapportens syfte är den resursbaserade teorin och VRIO-ramverket, med ett urval av tre delar. Studien har en kvalitativ forskningsmetod och det empiriska materialet har samlats in genom semistrukturerade intervjuer med företagsvärderare.  Studien har visat att en ägare oftast ses som betydelsefull i små företag. Hur betydelsefull ägaren anses vara kan däremot variera beroende på ett antal olika faktorer. En ägare kan besitta kunskap och förmågor som gör denne värdefull, sällsynt och icke-imiterbar i det specifika företaget. Det finns flera olika tillvägagångssätt för att ta hänsyn till ägaren vid en företagsvärdering, gemensamt är dock att alla värderare tittar på vilken risk som uppkommer när ägaren lämnar företaget. Ju mer betydelsefull desto större blir risken och desto mer påverkas företagets värde. Av studien har det framgått att det är kriteriet icke-imiterbar som har allra störst påverkan huruvida hänsyn tas till ägaren vid värderingen eller inte. Studien visar också att det finns ett flertal problem och svårigheter när hänsyn ska tas till ägaren och vid värdering av små företag. / Business valuation is about estimating and calculating the economic value of a company through various methods and models. However, there is a problem with the fact that classical valuation methods exclude a large part of the non-financial factors. These factors can have a leading role in the business’ value but are excluded since there is no easy way to weigh in importance in the valuation models. There are several studies which lift human capital as one of the most important assets. Moreover, in small businesses, the owner tends to be strongly linked with the company. This is because the owner often has a skillset and domain specific knowledge which make them significant for the business and its operation. The aim of the report is to investigate the impact of an owner in small firms on the value of a firm in the event of a sale. The theory used to answer the purpose of the report is the resource based theory and the VRIO-framework, with a selection of three parts. The study has a qualitative research method and the empirical material has been gathered through semi structured interviews with business valuators. The study has found that an owner is often viewed as a valuable asset in a small firm. How impactful the owner is varies on a number of factors. An owner can have knowledge and abilities that make them valuable, rare and non-imitable. There are several approaches to taking the owner into account in a business evaluation, a common denominator is that all business valuators look at the risk that incurs when the owner would leave the company. The more impactful the higher the risk will be which affects the value of the business. The study shows that the criteria non-imitable has the highest impact when it comes to if the owner will be taken into account or not. The study also shows that there are several difficulties and problems when taking the owner into account when valuating small businesses.

Liquidity and profitability are both vital aspects of a company's survival. Earlier studies suggest that there is a trade-off between liquidity and profitability. Too much liquidity can lower the profitability but the company still needs to maintain sufficient liquidity in order to be able to meet their short-term obligations. The aim of this study is to contribute to the understanding of the liquidity effect on profitability and the relationship between liquidity and profitability in swedish small companies. The relationship will be investigated with regards to industry and level of liquidity. The study is an empirical cross-sectional study where the main analysis method is multiple regression analysis.The results showed that there is a significant relationship between liquidity and profitability that appears to be non-linear. In the overall sample, there was a significant negative relationship between liquidity and profitability, measured as ROE and a positive relationship when profitability was measured as ROA. The results also reveal that with low liquidity levels (quick ratio below 2) the relationship between liquidity and profitability is positive, but the positive effect decreases and eventually disappears as the liquidity levels increase. The relationship is also more prominent in some industries, but not possible to distinguish in others. The model indicated that even though there was a significant relationship between liquidity and profitability, it only explained a small portion of the total variation in profitability.

El presente trabajo de grado desarrolla el plan de negocios para implementar una plataforma intermediaria de venta de productos novedosos. Esta plataforma online se dedicará a la intermediación de obsequios ofreciendo factores diferenciales, con el objetivo de cautivar a los clientes con un producto innovador. Nuestra empresa ofrece un catálogo amplio de posibilidades para que uno pueda escoger el regalo adecuado para la persona especial. Regalos novedosos que calzan con los gustos, personalidades y, sobre todo, podemos afirmar, que la originalidad y creatividad harán sentir especial a la persona. Gifty es una plataforma virtual que se abre paso dentro los Market places del momento para ofrecer un espacio de fácil acceso para emprendedores que tienen como objetivo ampliar su margen de venta y dar a conocer sus productos originales en el rubro de los regalos novedosos. Gifty necesita una inversión total de S/ 45,477.00 soles de los cuales, el 30% será mediante financiamiento y un 70% será mediante aporte de accionistas por S/ 31,834.00 los cuales serán repartidos en partes iguales. Se ha determinado que es un proyecto escalable en el tiempo, con un riesgo bajo y con un COK de 14.34% / The present degree work develops the business plan to implement an intermediary platform for the sale of new products. This online platform will be dedicated to the intermediation of gifts offering differential factors, with the aim of captivating customers with an innovative product. Our company offers a wide catalog of possibilities so that one can choose the right gift for the special person. Novel gifts that fit the tastes, personalities and, above all, we can affirm that originality and creativity will make the person feel special. Gifty is a virtual platform that makes its way into the Market places of the moment to offer an easily accessible space for entrepreneurs who aim to expand their sales margin and present their original products in the area of novelty gifts. Gifty needs a total investment of S / 45,477.00 soles, of which 30% will be through financing and 70% will be through the contribution of shareholders for S / 31,834.00, which will be distributed in equal parts. It has been determined that it is a project scalable in time, with a low risk and with a COK of 14.34% / Trabajo de investigación

As the environmental crises have increased around the world in the past decades, companies have become more aware of the importance of sustainability and social responsibility. While large companies are required by law to perform sustainability reports, small companies do so on a voluntary basis. The purpose of this study is: (1) To investigate what factors affect the quantity of sustainability reporting amongst small, Swedish listed companies; and (2) To investigate how sustainability reporting has developed over the years in small, Swedish listed companies. A quantitative method with cross-sectional and longitudinal design was used in this study. Annual and/or sustainability reports and financial information from 53 companies were collected and examined. Furthermore, we conducted a content analysis with an index of keywords to quantify data from the annual and/or sustainability reports based on predetermined categories. The results show that there is a positive relationship between voluntary sustainability reporting and firm size amongst small, Swedish listed companies. No other relationships were detected in this study. The results further show a remarkable increase in sustainability reporting when studying the years of 2012, 2016 and 2020.

Offentlig upphandling ska ske med alla företag i åtanke, och regelverket ska gynna en sund konkurrens. Tidigare studier har dock visat att mindre företag upplever hinder i samband med offentlig upphandling, regelverket som reglerar denna och dess praktiska implementering.Studien syftar till att undersöka om mindre företag, så kallade SME, i Sverige upplever hinder med offentlig upphandling och om dessa går att koppla till företagets storlek.En enkätundersökning på ämnet har genomförts och skickats ut till SME inom byggbranschen. Undersökningen har visat att SME upplever vissa problem med offentlig upphandling och att företagets storlek gör skillnad i hur den upplevs. Gemensamt för alla företagsstorlekar i undersökningen är upplevelsen att det vore gynnsamt med större fokus på kvalitet i offentlig upphandling. / Public procurement should be undertaken with all businesses in mind, and the regulatory framework should promote fair competition. However, previous studies have shown that smaller companies experience barriers related to public procurement, the regulatory framework governing it and its practical implementation. The study aims to investigate whether smaller companies, so-called SMEs, in Sweden experience obstacles with public procurement and whether these can be linked to the size of the company. A survey on the subject has been conducted and was sent to SMEs in the construction industry. The survey has shown that SMEs experience certain problems with public procurement and that the size of the company makes a difference in how it is perceived. Common to all company sizes in this study is the perception that it would be beneficial to have a greater focus on quality in public procurement. / <p>2023-06-27</p>