Submitted by TAINAH SCHUINDT FERRARI VERAS null (tainah.veras@gmail.com) on 2016-09-26T21:55:58Z No. of bitstreams: 1 dissertacao_Tainah_Veras.pdf: 2210103 bytes, checksum: bc552294d9a519cfa8e11d83dd1c0579 (MD5) / Approved for entry into archive by Juliano Benedito Ferreira (julianoferreira@reitoria.unesp.br) on 2016-09-27T20:22:22Z (GMT) No. of bitstreams: 1 veras_tsf_me_bauru.pdf: 2210103 bytes, checksum: bc552294d9a519cfa8e11d83dd1c0579 (MD5) / Made available in DSpace on 2016-09-27T20:22:22Z (GMT). No. of bitstreams: 1 veras_tsf_me_bauru.pdf: 2210103 bytes, checksum: bc552294d9a519cfa8e11d83dd1c0579 (MD5) Previous issue date: 2016-08-26 / A visão contemporânea de inovação majoritariamente disseminada a associa principalmente a soluções tecnológicas, disruptivas e comercializáveis, que demandam grandes investimentos das organizações. Entende-se que a exaltação dessa perspectiva contribui para relegar aspectos sócio históricos, subjetivos, relacionais e situacionais ligados à inovação, que são essenciais para que se estabeleçam práticas inovativas contínuas. No caso das micro e pequenas empresas (MPEs), maioria das organizações do país, soma-se a isso o fato de que os estudos sobre as MPEs, além de escassos, costumam abordar apenas entraves comuns à implantação de mudanças, como o baixo acesso a recursos e a centralização das decisões. Portanto, muitas vezes não são levadas em consideração questões estruturais das organizações de pequeno porte, como a proximidade entre os membros, questões estas que podem estimular a capacidade dos indivíduos cooperarem entre si, aprenderem e inovarem. Diante disso, vislumbrou-se a necessidade de estudar a inovação enquanto uma construção cultural que depende de processos cotidianamente, coletivamente e deliberadamente realizados a partir do nexo entre aprendizagem e comunicação, com o objetivo de demonstrar como esse nexo pode contribuir para a construção de culturas de inovação em micro e pequenas empresas. Identificou-se que ainda existem poucas pesquisas nesse âmbito, e por isso optou-se por ampliar o repertório de reflexões e de subsídios para estudos futuros a partir de uma pesquisa qualitativa com fins exploratórios e descritivos, composta por uma fase de pesquisa bibliográfica e por outra de análise de conteúdo das principais citações utilizadas na primeira fase da pesquisa. Os resultados encontrados apontam para a necessidade de promover uma alfabetização para culturas de inovação nas micro e pequenas empresas, que, constituída e induzida pela comunicação, estimule os indivíduos das MPEs a dotarem-se de uma consciência inovativa, pautada em reflexões críticas sobre um contexto sociocultural em constante movimento e que é único a cada uma dessas organizações. A partir disso, acredita-se que as micro e pequenas empresas poderão ressignificar o entendimento que possuem de inovação e utilizar a proximidade entre os indivíduos como uma potencialidade estratégica para construir culturas de inovação a partir da aprendizagem e da comunicação. / The contemporary view of mostly disseminated innovation mainly associated with technological, disruptive and marketable solutions, which require large investments of organizations. It is understood that the exaltation of this perspective contributes to relegate socio-historical, subjective, relational and situational aspects linked to innovation, which are essential in order to establish continuous innovative practices. In the case of micro and small enterprises (MSEs), most organizations in the country, it is added to this the fact that studies on MSEs, as well as scarce, usually only address common barriers to implementing changes, such as low access to the resources and centralization of decisions. Therefore, they are often not taken into account structural issues of small organizations such as the proximity of members, which can stimulate the ability of individuals cooperate, learn and innovate. Whereupon, it was realized the need to study innovation as a cultural construction that depends on daily processes, collectively and deliberately carried out from the connection between learning and communication. Thus, this study aims to demonstrate how this connection between learning and communication can contribute to building cultures of innovation in micro and small businesses. It was identified that there is little research in this area, so it was decided to expand the repertoire of reflections and insights for future studies from a qualitative research with exploratory and descriptive purposes, comprising a phase of bibliographic research and another for content analysis of the main quotes used in the first phase of the research. The results point to the need to promote literacy for innovation cultures in micro and small enterprises, constituted and induced by communication, which encourages individuals of MSEs to equip themselves with an innovative awareness, based on critical reflections on the socio-cultural context that is in constant motion and it is unique to each of these organizations. From this, it is believed that micro and small businesses can reframe the understanding that they have to use innovation and closeness between individuals as a strategic capability to build innovation cultures from learning and communication.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O crescente aumento da atividade empreendedora no país, e por consequência o aumento do número de organizações de micro e pequeno porte, fonte geradora de grande parte dos postos de trabalho no país motivaram este estudo que tem como principal objetivo contribuir para o entendimento do papel do profissional de contabilidade no processo decisório das organizações, assim como investigar o entendimento dos empreendedores em relação à contribuição do profissional de contabilidade no processo decisório das organizações de micro e pequeno porte. Buscou-se também identificar as ferramentas de controle gerencial utilizadas no processo decisório. Para isso foram realizadas entrevistas com dez empreendedores. Através de um questionário de pesquisa aplicado, verificou-se que para 9 dos 10 empreendedores entrevistados, os profissionais de contabilidade não os auxiliam no processo decisório. Para eles a contribuição dos profissionais de contabilidade se restringe ao cálculo e geração de guias de impostos, assim como prestar assessoria fiscal e trabalhista. A contabilidade como fonte provedora de informações confiáveis e seguras não é valorizada pelos empreendedores. Apenas um deles citou a utilização de demonstrativos contábeis como prática na organização para fins de tomada de decisão. / The increasing entrepreneurial activity in the country, and therefore the increase in the number of micro and small organizations, source of most of the jobs in the country motivated this study aims to contribute to the understanding of the role of accounting in decision-making organizations, as well as investigate the understanding of entrepreneurs in relation to the accounting professional contribution in the decision making process of micro and small organizations. We sought to identify the management control tools used in decision making. For that interviews were conducted with 10 entrepreneurs of such organizations. Through a research questionnaire, it was found that for 9 of the 10 entrepreneurs interviewed, accounting professionals not assist in decision making. For them the contribution of accounting professionals is limited to the calculation and generation of tax guides, as well as providing tax advisory and labor. Understanding of accounting as providing a source of reliable and secure information is not valued by entrepreneurs. Only one of them mentioned the use of financial statements as a practice in the organization for decision-making purposes.

nÃo hà / O presente estudo buscou verificar o reflexo do Simples Nacional na arrecadaÃÃo do Imposto sobre CirculaÃÃo de Mercadorias e ServiÃos (ICMS) das Microempresas (ME) e Empresas de Pequeno Porte (EPP) cearenses. Para tanto se utilizou dados da arrecadaÃÃo do ICMS de 43.929 contribuintes do estado do Cearà pertencentes aos setores de agropecuÃria, indÃstria, meio ambiente, comÃrcio e serviÃos referente ao perÃodo de julho de 2004 a junho de 2008. Dessa maneira, mediante o emprego do modelo âDiferenÃa em DiferenÃaâ, os dados foram estimados e subdivididos nos grupos de tratamento e controle. No grupo de tratamento enquadraram-se as empresas que realizaram a opÃÃo pelo Simples Nacional, e no grupo de controle alocaram-se as empresas que, por algum motivo, nÃo realizaram a opÃÃo por esse programa governamental. Para analisar simultaneamente os efeitos do Simples Nacional relacionados Ãs atividades e Ãs caracterÃsticas dos setores as quais as empresas pertencem, estimou-se um modelo para os setores, subsetores e segmentos. A anÃlise dos dados sugere que o impacto da implantaÃÃo do Simples Nacional na arrecadaÃÃo do ICMS das empresas investigadas varia conforme o setor ao qual a empresa pertence. / The current paper aimed to investigate the impacts of âSimples Nacionalâ taxes in the collection of ICMS from Micro-Enterprises and Small Enterprises in the state of CearÃ. The study used historical data of ICMS from 43.929 taxpayers in the State of Cearà in Agricultural, Industrial, Environmental, Trade and Service sectors from July 2004 to June 2008, and throughout the application of âDifference to Differenceâ model, estimated and subdivided in a Case-Control study. For the case group, it was selected companies that opted for âSimples Nacionalâ; for the control group, companies that did not opt for it. In order to analyze simultaneously the effect of âSimples Nacionalâ in the level of the activities and characteristics within their corresponded sectors it was applied an estimation model for sectors, subsectors and segments. The data analysis suggests that the impact of National Simples in the ICMS collection from evaluated companies varies according to each sector they are part of.

O presente trabalho tem como propósito levantar as principais barreiras enfrentadas pelas micro e pequenas empresas (MPEs) na Cidade da Matola. Para tanto, fez-se uma fundamentação teórica sobre as barreiras enfrentadas pelas MPEs e sobre políticas e instrumentos governamentais de apoio às empresas deste porte. A fundamentação teórica apoiou o desenvolvimento de uma triangulação da pesquisa empírica baseada em duas fases. A primeira fase consistiu na coleta de dados junto a 21 empresas de micro e pequeno porte, por meio de entrevistas onde posteriormente fez-se a identificação das principais barreiras enfrentadas pelos entrevistados e daí conduziu a segunda fase do trabalho de campo que foi as entrevistas junto as entidades governamentais de modo a saber o que estes tem feito para minimizar ou mitigar as barreiras identificadas pelos empresários. Os resultados mostram que as barreiras de financiamento e de concorrência são as principais barreiras enfrentadas pelas MPEs na Matola e que estas variam de acordo com o ramo de atuação das empresas. A dissertação vai servir para enriquecer o estado da arte sobre a temática das micro e pequenas empresas e sobretudo vai ajudar a suprir o déficit de pesquisas acadêmicas em Moçambique. / This paper aims to identify the main barriers faced by micro and small enterprises (MSEs) in the city of Matola. As such, there is a theoretical framework about the barriers faced by MSEs and on government policies and instruments to support enterprises of this size. The theoretical foundation supported the development of a triangulation of empirical research based on two phases. The first phase consisted of collecting data from 21 micro and small businesses, through interviews where later became the identification of the main barriers faced by the interviewees and then led the second phase of fieldwork was that the interviews with government entities in order to know what they have done to minimize or mitigate the barriers identified by entrepreneurs. The results show that the barriers to financing and competition are the main barriers faced by MSEs in Matola and that barriers vary according to branch of activity of enterprises. The paper will serve to enrich the state of the art on the theme of micro and small enterprises and especially will help meet the shortage of academic research in Mozambique.

M. Comm. / Entrepreneurship has a significant economic contribution in terms of employment, job creation and wealth creation that can be attributed to entrepreneurial enterprises (Bell, Callaghan, Demick & Scharf 2004:1). Entrepreneurial activity in any economy often takes place in the small- micro- and medium enterprise (SMME) business sector (Rwigema & Venter 2004:315). However, in the establishment of SMMEs, entrepreneurs encounter or perceive barriers that hinder the establishment, sustenance and growth of these important vehicles that are vital to the development of both society and the economy (Kunene 2008). The focus of this research study is therefore to identify barriers and perceived barriers to entrepreneurship. The study is exploratory and specifically attempts to identify and understand the barriers perceived and experienced by entrepreneurs in the township of Mamelodi in establishing, sustaining and growing enterprises.

The first differentiated tax policies for small and medium enterprises (SMEs) in South Africa were introduced in 2001. Several relief measures have followed, the most recent being the introduction in the 2008/9 budget of a presumptive turnover tax system and venture capital incentives for investments in high-growth and high-tech SMEs. The present study uses a qualitative systematic literature review to assess the effectiveness of using differentiated tax policies to address the constraints that have been imposed on South African SMEs. It draws on international experiences in the use of differentiated tax policies to address constraints imposed on SMEs. Thereafter it focuses on differentiated tax policies in South Africa and considers the effectiveness of using differentiated tax policies to address constraints that have been imposed on SMEs. Research in other countries indicates that when differentiated tax policies are used in isolation, they are not very successful in bringing about changes in the level of entrepreneurial activity. However, these policies can assist in creating an environment that is conducive to the growth of SMEs and can alleviate the constraints faced by SMEs. The effectiveness of differentiated tax policies in the alleviation of the constraints imposed on small and medium enterprises can be improved by means of various non-tax policy measures. The National Treasury has used differentiated tax policies to target two specific constraints for SMEs, namely access to equity finance and easing of the tax compliance burden. This study concludes that the current differentiated tax policies for small and medium enterprises that are articulated in tax legislation do not address the constraints identified by the National Treasury effectively. The findings of this study cast doubt on the ability of the differentiated tax policies in South Africa to alleviate the constraints that SMEs face in this country. Furthermore, it poses the question whether the main objective of the policies is not to collect more revenue by broadening the tax base. The study focuses on the differentiated tax policies that came into effect before August 2008. The effectiveness of the differentiated tax policies that were proposed in the 2008/2009 budget (venture capital incentives and presumptive turnover tax) will depend on the details of the tax legislation that is promulgated. Future research could determine the effectiveness of these differentiated tax policies in addressing the constraints with which SMEs are faced. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Thesis deals with the use of Competitive Intelligence methods for selected IT company. The main objective of this work is the use of competitive intelligence analysis within the company and the characteristics of the company's competitive environment. Another goal is to identify appropriate information sources to obtain information about the external business environment and tools for monitoring them. The theoretical part of this work comes from the professional literature and focuses on the characteristics of competitive intelligence, and the intelligence cycle, including a description of its phases. Furthermore is mentioned the categorization of information sources and described the tools for collecting and analyzing information on the Internet. Part of theoretical part is a chapter devoted to CI in small and medium-sized companies. The practical part of this thesis deals with designing a system of competitive intelligence for a particular company. The first part includes the evaluation of the current situation in the ICT sector. Next chapter contains useful information sources to track and monitor information. Part of the proposed solution is a proposal profile person responsible for the conduct of CI. Thesis contribution in general involves a practical demonstration of using the CI methods possibilities in small business. From the practical side is the benefit mainly evaluating various analyzes, the conclusions and recommendations drawn from them.

This MA thesis deals with the management of IT in a small company. The main goal of the thesis is to create a manual for designing and managing the information system of a small company, intended for the managers of these small companies. The first part of the thesis focuses on the theoretical basis. There are definitions of basic terms, and mainly, the analysis of current methodologies for designing and managing the company systems. The second part of the thesis consists of the introduction of a concrete company. Based on experience, and mainly on the knowledge gained during the studies and from the professional literature, the author of the thesis proposes the architecture of the company's system. The conclusion of the thesis then presents the multi-criteria analysis of the alternatives and the economic analysis in order to assess the feasibility.

La presente tesis de suficiencia profesional pretende analizar la sistematización electrónica y su impacto tributario de las mypes del sector textil de la Av. Prolongación Gamarra. La sistematización electrónica abarca varios campos, es por esto por lo que en la presente tesis solo se comentará sobre la facturación electrónica y los libros electrónicos; así como su relación con las contingencias tributarias, cultura tributaria por parte de las mypes y el impacto tributario. Este trabajo se basará en las mypes del sector textil, específicamente ubicados en la Av. Prolongación Gamarra en el distrito de la Victoria, puesto que se considera pertinente e importante que las mypes comprendan que los cambios referentes a sistematización electrónica tendrán un impacto tributario hacia el futuro, llegando a que la Administración Tributaria pueda tener la data suficiente para llevar a cabo la liquidación mensual. Por tal razón, se desarrolla este trabajo de investigación esperando que sirva como base para tener conocimiento de los cambios que surgirán en el futuro, y la complejidad de adoptar estos cambios. Para validar y sustentar las hipótesis planteadas se utilizaron instrumentos cualitativos, tales como entrevistas en detalle, e instrumentos cuantitativos, tales como encuestas. Se realizaron entrevistas a expertos tributarios y encuestas a una muestra en el sector mype. Adicionalmente, se desarrollará un caso constructivo donde se aplica el proceso de sistematización electrónica acorde a la normativa vigente, evaluando el impacto tributario en el proceso de envío a la plataforma de SUNAT. Finalmente, esta investigación se está desarrollando en base a la normativa vigente hasta el mes de noviembre del 2018. / The purpose of this professional sufficiency thesis is to analyse the electronic systematization and their tax impact of the MSE of the textile sector of the Av. Prolongación Gamarra. The systematization electronics covers various fields, that's why, in this thesis, only comment on e-invoicing and e-books; as well as its relationship with the tax contingencies, tax culture by MSE and tax impact. This work will be based on MSE of the textile sector, specifically located in the Av. Prolongación Gamarra in Victoria district, since it is considered relevant and important to MSE to understand that changes relating to electronic systematization will have a tax impact into the future, reaching that the tax administration can have sufficient data to carry out the monthly settlement. For that reason, to develop this research hoping that it will serve as a basis for having knowledge of the changes that will arise in the future, and the complexity of adopting these changes. To validate and sustain the hypotheses, qualitative tools are used, such as surveys, and quantitative tools. Interviews were conducted with tax experts and surveys to a sample in the MSE sector. Additionally, we will develop a constructive case where it is applied the systematization process electronics according to the regulations, evaluating the impact of taxation in the shipping process to the platform of SUNAT. Finally, this research is developing on the basis of the regulations in force until the month of november 2018. / Tesis

The area of small and medium enterprises (SMEs) is an important factor, in which many see a promise of improvement of the economic situation. It is a well-founded request, and as shown in many advanced economies, this segment is an important part of economy. My thesis involves one of these situations, where a starting entrepreneur, with low capital investments, is looking for ways how to achieve his market goals and how to support business processes with the help of information technology (IT). The IT supported business model here, will be a model, where the main distribution channels are realized with help of IT technologies. With this distribution channel relates the use of social network services as a marketing tool enabling a development of a company and an effective but not capital-intensive tool designed to realize the business targets.