Made available in DSpace on 2015-04-16T15:23:14Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2372063 bytes, checksum: 10db6dfa1844a69197c2b656669e441e (MD5) Previous issue date: 2011-04-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Research conducted in the Graduate Program in Information Science of UFPB, around knowledge management (KM) adoption frameworks and micro and small enterprises (MSE). Portrays the characteristics of the MSE in the Brazilian economy context, emphasizing its place of prominence as responsible, according to SEBRAE (2011), for 67% of the occupations, 28% of gross revenues from the formal sector and 20% of Gross Domestic Product. The corpus consists of 60 employees from 10 MSE installed in the Technological Park of Sergipe (SergipeTec), incorporating managers, key professionals and members of the operating body. Through the techniques of questionnaires and observation, were identified the attributes of technology MSE, as well as characteristics of the adopted processes and the ones considered ideal for employees. Describes the adoption frameworks from Silva Júnior (2001), Thiel (2002), Rumizen (2002) and Von Kroch, Ichijo and Nonaka (2000), listing stages, steps and recommended actions for KM adoption in a company. It is analyzed, then, the adequacy of these frameworks to reality and concerns of employees of the MSE, assessing whether it is possible for a MSE to perform the steps listed without restriction, or if the actions would be unviable for some limitation of the model. It concludes, finally, that none of analyzed frameworks are fully adequate to the reality of the MSE, and even the model of Von Kroch, Ichijo and Nonaka (2000) approaching closely to the profile of these companies, still requires modifications to its implementation. This consists of evidence of neglect in relation to the MSE in the general creation process of frameworks. It is recommended, therefore, the creation of a model through further analysis of the activities from other adoption models to establish a new framework suitable to the limitations of MSE. / Pesquisa realizada no Programa de Pós-Graduação em Ciência da Informação da UFPB, em torno dos frameworks de adoção de gestão do conhecimento (GC) e micro e pequenas empresas (MPE). Retrata as características das MPE no âmbito da economia brasileira, enfatizando seu lugar de destaque como responsável, segundo o SEBRAE (2011), por 67% das ocupações, 28% da receita bruta do setor formal e 20% do Produto Interno Bruto. O corpus é composto por 60 colaboradores de 10 MPE instaladas no Parque Tecnológico de Sergipe (SERGIPETEC), incorporando gerentes, profissionais-chave e integrantes do corpo operacional. Mediante a técnica de questionário e de observação, identificam-se atributos das MPE de tecnologia, assim como características dos processos adotados e dos considerados ideais pelos colaboradores. Descrevem-se os modelos de adoção dos autores Silva Júnior (2001), Thiel (2002), Rumizen (2002) e Von Kroch, Ichijo e Nonaka (2000), listando fases, passos e ações indicadas para adoção de GC em uma empresa. Analisa-se, então, a adequação dos referidos modelos à realidade e aos anseios dos colaboradores das MPE, avaliando se é possível uma MPE realizar os passos citados sem restrição ou se as ações seriam inviáveis por alguma limitação do modelo. Infere-se, por fim, que nenhum dos modelos analisados é integralmente adequado à realidade das MPE, e mesmo o modelo de Von Kroch, Ichijo e Nonaka (2000) aproximando-se muito do perfil dessas empresas, ainda requer modificações para sua implementação. Isto consiste em indício do descaso em relação às MPE no processo de criação dos modelos em geral. Recomenda-se, portanto, a criação de um modelo mediante análise mais profunda das atividades de outros padrões de adoção para criação de um novo framework adequado às limitações da MPE.

nÃo hà / Esta pesquisa analisa os impactos da polÃtica pÃblica de incentivo Ãs MPEs (introduzida no Brasil atravÃs da Lei Complementar n 123, de 2006) na geraÃÃo de emprego e renda na indÃstria de transformaÃÃo entre os anos de 2006 a 2011. Discorre sobre as experiÃncias nacionais e internacionais de incentivo Ãs MPEs e dà Ãnfase ao incremento da participaÃÃo dos pequenos negÃcios na economia nacional como gerador de emprego e renda. O trabalho baseia-se em pesquisa bibliogrÃfica e em dados sobre o nÃmero de estabelecimentos da indÃstria de transformaÃÃo, de acordo com a CNAE 2.0 do IBGE, bem como pessoal ocupado assalariado no banco de dados do IBGE de acordo com o cadastro geral de empresas. Com a finalidade de medir a repercussÃo da Lei Geral na criaÃÃo de empresas e no nÃmero de trabalhadores assalariados nos estados brasileiros, utilizou-se o mÃtodo de diferenÃa em diferenÃas, que à bastante utilizado na avaliaÃÃo de programas de polÃticas pÃblicas dessa natureza. Os resultados sugerem que o impacto na Lei Geral no aumento do nÃmero de estabelecimentos nÃo foi satisfatÃrio, ou seja, houve decrÃscimos de estabelecimentos ME e a quantidade de EPP nÃo foi estatisticamente significante. Constatou-se tambÃm igual efeito do Estatuto das MPEs no nÃmero de trabalhadores assalariados no setor da indÃstria de transformaÃÃo. / This research analyzes the impact of public policy of encouraging MSEs (introduced in Brazil by Complementary Law No. 123, 2006) in generating employment and income in the manufacturing industry between the years 2006 to 2011. Discourses on national experiences and International incentive to MSEs and emphasizes the increased participation of small businesses in the national economy as employment and income generator. The work is based on literature research and data on the number of establishments in the manufacturing industry, according to NCEA 2.0 IBGE, as well as employed persons in the database according to the IBGE of the general business register. In order to measure the impact the General Law on job training and the number of enterprises in the Brazilian states, we used the difference in differences method, which is widely used in the evaluation of public policies such programs. The results suggest that the impact on the General Law on increasing the number of stores was not satisfactory, ie there was a decrease of ME establishments and the amount of EPP was not statistically significant. We also observed the same effect of the Statute of MSEs in the number of employees in the manufacturing sector.

O objetivo geral desta pesquisa foi identificar os fatores contingenciais para o desenvolvimento e alinhamento das atividades de gestão ambiental com a estratégia empresarial em pequenas empresas. Esses fatores são tratados neste trabalho como barreiras e facilitadores à adoção de práticas ambientais em empresas de pequeno porte. A gestão ambiental é considerada como um conjunto de diretrizes e atividades administrativas e operacionais realizadas pela empresa para abordar problemas ambientais decorrentes da sua atuação ou para evitar que eles ocorram no futuro. Desde os anos 1990, acadêmicos e profissionais têm demonstrado que as atividades de gestão ambiental são urgentes para o planeta e boas para a reputação empresarial e desempenho econômico das empresas. Esta pesquisa foi realizada em quatro empresas de pequeno porte do setor metal-mecânico, situadas na região central do estado de São Paulo. A pesquisa adotou o método qualitativo, com finalidade exploratória, e utilizou a abordagem do estudo de casos coletivos. Os instrumentos de coleta de dados utilizados foram as entrevistas semi-estruturadas e a análise documental. Os dados foram analisados por meio da técnica de análise de conteúdo indutiva. Como principal resultado, encontrou-se que a capacidade de inovação é o principal facilitador do alinhamento entre gestão ambiental e estratégia empresarial nas pequenas empresas pesquisadas. / The general aim of this research was to identify the contingency factors for the development and alignment of environmental management activities with business strategy in small enterprises. These factors are addressed in this work as barriers and facilitators to the adoption of environmental practices in smaller enterprises. Environmental management is the set of company guidelines and operational and administrative tasks which deal with environmental problems that may be caused by the companys activities and are adopted to prevent their future occurrence. Since the 1990s scholars and practitioners have shown that environmental management activities are urgent for the planet and good for business reputation, as well as the financial performance of companies. This research was conducted at four small enterprises of the metal-mechanic industry in the central region of the state of São Paulo. The research adopted the qualitative method with exploratory purposes, and used the collective case study approach. The data collection instruments used were semi-structured interviews and documentary analysis. The data analysis employed the inductive content analysis technique. The main conclusion was that the capacity for innovation is the most important facilitator for the alignment of environmental management and business strategy in the small enterprises investigated.

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Este trabalho procura contribuir para se conhecer e compreender as caracterÃsticas do emprego gerado no Ãmbito das micro e pequenas empresas (MPEs) formalizadas, a partir do debate posto em torno da geraÃÃo de empregos pelo segmento. As empresas formalizadas interessam ao estudo, de forma especial, pelo fato de ser a modalidade formal considerada pela literatura como a que garante os benefÃcios sociais ao trabalhador. As MPEs enfocadas sÃo, portanto, empresas formalizadas, localizadas em Fortaleza-CE, que tiveram acesso ao crÃdito atà dois anos antes do estudo, em uma instituiÃÃo financeira federal, mais especificamente o Banco do Nordeste do Brasil S.A., cuja missÃo preconiza o desenvolvimento da regiÃo Nordeste. Por via da mixagem de tÃcnicas (mix methods), foi utilizado o enfoque metodolÃgico quali-quantitativo, objetivando-se estabelecer a complementaridade entre as informaÃÃes proporcionadas - por um lado, pelos dados secundÃrios e aportes teÃricos e - por outro lado, as visÃes dos atores envolvidos, seja internamente, seja no entorno das MPEs. Foram aplicados questionÃrios e realizadas entrevistas semi-estruturadas na pesquisa de campo, assim como as ferramentas aplicadas à coleta das representaÃÃes dos atores envolvidos nas empresas do segmento abriram amplas possibilidades da aplicaÃÃo da avaliaÃÃo em profundidade em trabalhos futuros. Buscou-se, assim, apresentar uma contribuiÃÃo para se conhecer e compreender que tipo do emprego que as MPEs propiciam; as visÃes e as condiÃÃes de vida dos empregados do segmento, assim como outros fenÃmenos afins que o cercam. / This research aims at contributing to the knowledge and comprehension of the work characteristics generated by the micro and small enterprises (MSEs), formalized from the debate under the relevance of the segment to generate jobs. Especially considering that formal work is the one that guarantees the social benefits to the workers. The focused MSEs are formalized enterprises located in Fortaleza-CE that had access to credit in a federal financial institution, more specifically the Northeast Bank of Brazil (BNB). It has been utilized the quali-quantitative methodological approach, aiming, through mix methods, to establish a complementarity among the given information â by one side, through the secondary data and theoretical inputs and, by the other side, the different points of view of the actors involved â internally or on the environment of the MSEs. There have been applied non-participant observation techniques and deep evaluation on the gathering and analysis of the representations by the actors involved in the segmentâs enterprises. Therefore, there has been searched a contribution to understand the credit relations, the kind of jobs generated by the MSEs, workersÂs life conditions, as well as other related phenomena.

Made available in DSpace on 2015-04-11T13:58:01Z (GMT). No. of bitstreams: 1 Eliza Maria Nascimento Albuquerque.pdf: 445748 bytes, checksum: c779e7b9952082cdf292c27298411cd9 (MD5) Previous issue date: 2011-11-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The study aims to verify the use of indicators and accounting reports by small and micro enterprises - SMEs of Manaus (AM), evaluating the pattern and intensity of use to understand how Accounting aids entrepreneurs in decision-making and management process, choosing the best way to manage, save, plan and invest. The research universe is companies in the city of Manaus (AM). The methodological procedures applied to select companies has been the induced non probabilistic criterion by random sampling, applying a structured questionnaire to the owners/managers of ten selected companies who answered questions about performance management, quality economic and financial indicators more adapted to the SMEs, and the most commonly reports used in decision making. The survey is classified as descriptive because it examines a certain population and relationships between variables, and of bibliographic nature, since it explores the ideas and opinions in accordance with the theme presented. The collected concepts approach was based on consolidated references, thus forming the basis of the theoretical research. The analysis of research results has shown that Accounting information and statements are not fully used by SMEs, but most use some highfrequency financial statements, which contradicts the literature and similar studies. SMEs use few indicators with low frequency, evidenced when the majority of respondents stated using feeling to decide about the management of their business. Thus, there is a need for Manaus(AM) SMEs to use reports and indicators more often, for longer periods, resulting in improved business performance. / O trabalho objetiva verificar a utilização de indicadores e relatórios contábeis pelas micro e pequenas empresas MPEs de Manaus (AM), avaliando o padrão e a intensidade de uso para entender como a Contabilidade auxilia os empresários na tomada de decisão e no processo de gestão, optando pela melhor maneira de controlar, economizar, planejar e investir. O universo pesquisado são as empresas no município de Manaus (AM). Os procedimentos metodológicos aplicados para escolha das empresas foram o critério não probabilístico induzido com amostragem aleatória, aplicando-se questionário estruturado aos proprietários/gestores de dez empresas selecionadas, que responderam às questões sobre os indicadores de desempenho de gestão, de qualidade econômica e financeira mais adaptadas às MPEs e os relatórios mais utilizados nas tomadas de decisões. A pesquisa classifica-se como descritiva, pois examina determinada população e relações entre variáveis, e de caráter bibliográfico, pois aborda os conceitos e opiniões de acordo com o tema apresentado. A abordagem dos conceitos coletados baseou-se em referências consolidadas, formando assim a base teórica da pesquisa. Conforme a análise dos resultados, a pesquisa mostrou que as informações e os demonstrativos emanados da Contabilidade não são plenamente utilizados pelas MPEs, porém a maioria utiliza com alta frequência alguns demonstrativos contábeis, o que contradiz a literatura e estudos semelhantes. As MPEs de Manaus (AM) utilizam poucos indicadores, com baixa frequência de utilização, evidenciada quando a maioria dos entrevistados afirma utilizar o feeling para decidir sobre o gerenciamento de seus negócios. Assim, verifica-se a necessidade das MPEs utilizarem os relatórios e indicadores com freqüência e periodicidade maiores, resultando num melhor desempenho empresarial. Palavras-chave: Micro e pequenas empresas, informações contábeis, indicadores

La croissance du secteur informel en Algérie fait de celui-ci une composante structurelle de l’économie. Les controverses, déjà anciennes, sur son rôle (dynamique, marginal, parasitaire) se poursuivent et témoignent de la complexité du phénomène. L’objet de notre thèse consiste à analyser le secteur informel en Algérie, selon la définition du BIT, afin de comprendre s’il s’agit d’un secteur dynamique ou d’un secteur de subsistance. Pour cela, nous avons réalisé une enquête représentative auprès d’un échantillon de 522 ménages dans la wilaya de Bejaia, soit près de 1000 actifs occupés. L’analyse en coupe instantanée des données de l’enquête, grâce à l’analyse factorielle des correspondances multiples et la régression logistique, a permis de cerner les caractéristiques saillantes des actifs (salariés et non salariés) du secteur informel et d’établir ainsi différentes typologies (informels purs vs. informels hybrides ; travailleuses à domicile couturières, sous-traitantes de pro duits alimentaires et prestataires de services) qui témoignent de son hétérogénéité (diversité des activités et des acteurs, degrés d’informalité variables, différenciation des revenus). L’analyse de la mobilité socioprofessionnelle des actifs informels met en évidence l’existence au sein du secteur informel d’une forte mobilité intra-sectorielle ascendante et une segmentation entre les micro-entrepreneurs non mobiles et les micro-entrepreneurs mobiles. Globalement, la faiblesse du capital humain, le faible niveau des revenus ainsi que la faiblesse des liens avec le reste de l’économie, tout en confortant la thèse de la segmentation entre les deux secteurs (formel et informel) et au sein du secteur informel lui-même, accréditent l’existence d’un secteur informel de subsistance. / The growing informal sector in Algeria has become a structural component of the economy. The old controversies on its role (dynamic, marginal or parasitic) are still going on and account for the complexity of the phenomenon. The subject matter of our thesis is to analyze the informal sector in Algeria, according to the ILO’s definition, in order to understand whether it is a dynamic or a subsistence sector. In this connection, we conducted a representative survey on a sample of 522 households in the wilaya of Bejaia, i.e. nearly 1000 employed workers. The cross-section analysis of the data, thanks to multivariate analysis (multiple correspondences) and the logistic regression, has identified the salient features of employees and self-employed of the informal sector. Thus, we distinguished various types (pure informal vs. hybrid informal; seamstresses, food sub-contractors and service providers homeworkers), which reflect its heterogeneity as regards the diversity of activitie s and actors, varying degrees of informality and income differentiation. The analysis of the informal workers’ mobility highlights strong intra-sectoral upward mobility within the informal sector and the segmentation between non-mobile and mobile self-employed. Low human capital and low income as well as weak linkages with the overall economy support the assumption of segmentation between the two sectors (formal and informal) as well as within the informal sector itself, but emphasize the existence of a large informal subsistence sector.

The aim of my diploma thesis is not only theoretically describe the financial crisis as such, but it tries to handle a specific case study and tries to emphasize how these problems are solved in small firms in the Czech Republic. The work analyzes and at the same time solves the financial crisis in the global economy in general. These theoretical issues are then applied to the particular case of one of the many small businesses in the Czech Republic, which is engaged in foreign trade, sale and service of measuring techniques. My work tries to solve every impacts of current financial crisis to this company. It tries to outline possible steps and to propose solutions that may affect and reduce the impact of current financial crisis on small businesses in the Czech Republic.

The diploma thesis deals with the creative accounting of small enterprises in the Czech accounting practice. Natural effort of companies is a tax reduction. Therefore the techniques of creative accounting in the thesis are divided by whether the company is trying to manipulate the accounting data for tax or non-tax reasons. Theoretical description of techniques of creative accounting is completed cases of findings the tax offices. In conclusion of the thesis there are suggested possible solutions to avoid creative accounting.

The primary objective of this study was to investigate the perceptions on the role of locally owned small, medium and micro enterprises (SMMEs) in the economic development of Rustenburg, South Africa. The study was motivated by theoretical findings that SMMEs are the cornerstone of economic development; yet, the levels of unemployment and poverty were still escalating in Rustenburg. This prompted the researcher to investigate the perceptions on the role of locally owned small, medium and micro enterprises in the economic development of Rustenburg, South Africa, and the extent of their contribution. The study adopted a descriptive research design and a quantitative approach to determine the role of SMMEs and the extent of their contribution to the economic development of Rustenburg. The study focused on Rustenburg, which had 223 registered SMMEs at the time. The registered 213 SMMEs were identified as the target population of the study, and 10 registered SMMEs participated in the pilot study. A structured questionnaire was used as a data collection instrument. Two hundred and thirteen (213) copies of questionnaires were self-administered. One hundred and eighty-two (182) completed questionnaires were returned, which represented an 85% response rate. Descriptive and inferential statistics were used to analyse the data by utilising the Statistical Analysis Software (SAS). Statistical techniques used in this study comprised frequency analysis, analysis of variance (ANOVA), Pearson’s correlation test, and Tukey’s studentised range test. Empirical findings revealed that SMMEs play a significant role in contributing to the economic development, employment generation and poverty reduction of Rustenburg, with SMMEs in the mining sector making a greater and more significant contribution than other sectors. The study concluded that SMMEs perform a critical role in contributing to the economic development of Rustenburg, especially those in the mining sector. Recommendations were that government should consider increasing the development programmes for SMMEs that operate in Rustenburg, invest in SMMEs’ technology and provide practical SMMEs development training. In addition, government should provide sufficient funding for SMMEs and improve the regulatory framework that governs the SMME sector. This particular study focused on SMMEs operating in Rustenburg. Another study could be conducted on foreign-owned SMMEs. / Business Management / M. Com. (Business Management)