Small enterprises strive to survive and grow in the business they are involved. They makeefforts to utilize different resources and technologies available to this end as long as it isaffordable and productive. Information Communication Technology or ICT and e-commerceare among those technologies that take the front line. This study asks the question ‘howmuch are Ethiopian small enterprises responsive to ICT and the internet and how much ofthe benefits have they utilized for their growth?’ It takes five small enterprises involved inimport and export business to perform case study research on the issue and examines theirutilization level of the technology. The findings show that small enterprises in the countryare on a very low level of utilizing ICT and e-commerce due to several reasons among whichare scarcity in infrastructure development and expertise in the area coupled with barriersfrom government policy and bank regulations.

Tjänstefiering är en strategi som förekommer allt oftare inom tillverkande företag. Genom att komplettera ett befintligt produktutbud med tjänster försöker företag tillgodose kunders behov, skaffa sig konkurrensmässiga fördelar och öka verksamhetens lönsamhet. Att implementera tjänstefiering har dock visat sig innebära vissa svårigheter och problem. En av de största utmaningarna är att ta betalt för de tjänster man levererar eftersom kunder är vana vid att tjänster är gratis och ingår vid köp av produkter. Detta är extra problematiskt för mindre företag vars kunder ofta är betydligt större. Syftet med rapporten är att undersöka hur mindre företag kan ta betalt för tjänster och komma med konkreta förslag på åtgärder för att lyckas med detta. För att uppfylla syftet har följande frågeställningar tagits fram: Hur kan mindre företag värdera och prissätta tjänster? Hur kan mindre företag ta betalt för de tjänster som man levererar? En litteraturstudie har genomförts för att hitta forskning och teorimetoder rörande problemformuleringen. I teoriavsnittet beskrivs den tidigare forskning som ansetts relevant och som utgör de mest vedertagna modellerna och teorierna inom sina områden.   I arbetet med rapporten har en fallstudie utförts på företaget Aspervall Instrument AB. Aspervall är en finmekanisk verkstad med cirka 15 anställda som länge levererat produkter till kunder inom mät-, styr- och reglerbranschen. Som ett komplement till sina produkter vill man erbjuda tjänster men upplever liksom många andra mindre företag svårigheter med att ta betalt för dessa. Fallstudien har utförts på en av de produkter som Aspervall insourcar från kund. Information har sammanställts från intervjuer med anställda på Aspervall, interna dokument, affärssystemet Monitor och observationer. Utifrån denna information har en processkartläggning och en nulägesbeskrivning genomförts samt kostnader som tillkommer eller förändras vid tjänstefiering kalkylerats. Utifrån teori- och resultatavsnittet har förslag till hur mindre företag kan börja ta betalt för tjänstefiering tagits fram. Åtgärderna har grupperats ”kalkylering interna kostnader som uppstår vid tjänstefiering”, ”värdering av tjänster utifrån tjänstelogik” samt ”visualisering och prissättning”. Samarbete och relationer med kunder har identifierats som en viktig faktor för att mindre företag ska kunna värdera tjänster utifrån tjänstelogik. Detta då mindre företag ofta saknar de resurser som krävs för att utföra det helt på egen hand. När det kommer till ”visualisering och prissättning” har betydelsen av särskiljning av tjänster och produkter belysts. På så sätt är det lättare att både göra kunden medveten om en tjänsts värde och att ta betalt för den. För att leverera förslag på hur mindre företag kan kalkylera interna kostnader som uppstår eller förändras vid tjänstefiering har en kalkylmodell tagits fram. Modellen är avsedd att ses som ett komplement till befintliga kalkylmodeller för att bättre kunna kalkylera tjänsters omkostnader. Resultaten från fallstudien har använts för att ta fram modellen som baseras på aktivitetsbaserad kalkylering. / Servitization is a strategy that becomes more and more common in manufacturing companies. By adding services to the existent selection of goods, companies try to satisfy their customers, get competitive advantages and increase the profitability. The implementation of servitization can though involve some difficulties and problems. One of the biggest challenges is to get paid for the services that are delivered, owing the fact that customers are used to get the services for free as an add-on. This is particularly problematic for smaller enterprises, whose customers often are considerably bigger. The aim with this thesis is to investigate how smaller enterprises can be rightly paid for services and to deliver tangible proposals how to succeed with this. To fulfil the aim, the following problem statements were formulated: How can smaller enterprises value and price services? How can smaller enterprises get paid for the services they deliver? A literature research has been accomplished to find research and theories about the problem. In section “theory” previous and relevant research are described, which provide the most used models and theories in the subject. The thesis is based on a case study, which has been performed at the company Aspervall Instrument AB. Aspervall is a fine-mechanical workshop, with approximately 15 employees, which for a long time has delivered products to customers in the process manufacturing. As a complement to their products, they want to offer services but is, like many other small enterprises, finding it hard to get paid for these services. The case study was performed on one of the products that Aspervall insource from a customer. Information was composed from interviews with employees at Aspervall, internal documents, the business system Monitor and observations. From the information, a process map and a report about the present situation have been constructed together with calculations of the costs, which are increasing or added due to servitization. From the theory- and result chapter suggestions for how smaller enterprises can start charge for services have been developed. The measures can be categorized in “calculating internal costs for servitization”, “valuing services by a service-dominant logic” and “visualising and pricing". To be able to value services by a service-dominant logic, cooperation and relations have been identified as important factors for small enterprises, which often lack the necessary internal resources. For “visualising and pricing” the importance of separating services and products has been pointed out. By doing so, the customer will hopefully realise the value of the service and it will be easier to charge for it. To deliver suggestions for how smaller enterprises can calculate internal costs that are increasing or added due to servitization a cost estimate model has been developed. The model is built as a complement to present cost estimate models to better be able to estimate the indirect overhead costs of services. The results from the case study have been used in the development of the model, which is a based on activity based costing (ABC).

Thesis submitted in fulfilment of the requirements for the award of the Degree of Doctor of Philosophy in the Department of Library and Information Science at the University of Zululand, South Africa, 2012. / The purpose of this study was to investigate the diffusion of information and communication technologies (ICTs) in the informal sector in Kenya. The study specifically focused on micro and small enterprises (MSEs) in two provinces in Kenya, namely Nairobi Province and Central Province. Information for the study was gathered through a literature review, a field survey, and personal observation. Questionnaires were used to solicit information from micro and small enterprise participants drawn from the two provinces. A combination of purposive and probability random sampling was used to generate the sample frames of MSE clusters and respondents respectively. The sample of respondents was drawn from the central business district in the city of Nairobi, two markets (Gikomba market and Kenyatta market) and a horticultural products’ depot next to Jomo Kenyatta International Airport in Nairobi Province. Two urban centers and two market centers were selected from Central Province, namely Kiambu and Thika towns and Kabati and Makutano market centers in Muranga District. Questionnaires were administered to a sample of 390 MSE participants comprising of owner/managers and selected employees. The overall results revealed that the majority of MSEs are small and are started with little preparation and scarce capital. Only 5.6% of the enterprises had more than five employees, while less than one percent had over ten employees. The majority of the MSEs (over 90%) therefore fell in the micro-enterprises category. The use of ICTs by the micro enterprises’ participants, with the exception of the mobile phone and mobile money services, was found to be quite low. The use of the mobile phone and mobile phone services was over 90%. . Access to formal business information sources was also poor, and the majority of the MSE participants relied mainly on their knowledge and experiences, customer reactions, telephone contacts, and friends and relatives. Information was rarely sourced from government agencies and other formal sources like the internet and mass media. MSEs face many challenges in the use of ICTs because of the nature and small scale of their businesses, which do not allow them to focus on much else beyond survival. The MSEs lacked institutional capacity and support in the form of affordable telecommunications facilities and ICTs as formal sources of information. The mobile phone has been embraced by MSE workers, as an affordable and quick way to communicate and perform business transactions. The mobile phone technology has been quickly adopted and is heavily relied on in MSE operations. The study recommends accelerated government involvement in order to address the various challenges of providing the necessary infrastructure, developing and implementing effective policies, improving the distribution of economic resources, improving business premises and infrastructure that can reach the MSEs, improving skills and training to enable the use of ICTs, raising awareness, facilitating access to credit and finance, as well as improving information structures for formal information sources and dissemination. The study recommends more research to gain a deeper understanding of the context and information needs of small business enterprises in order to be able to offer a strategic framework for appropriate intervention in providing information for MSEs. Further research is also recommended in the area of mobile telephony, given its rapid adoption and use in a short span of ten years, to bring out its full potential and benefits. / University of Zululand

Yes / Purpose – The purpose of this paper is to investigate the entrepreneurial attitudes of upcountry vegetable farmers in Sri Lanka with respect to the characteristics of innovation, opportunity seeking and risk taking and considers their implications for rural development efforts. Design/methodology/approach – The study was carried out in the hilly areas of the Badulla district in the Uva Province of Sri Lanka. Primary data were collected through a survey using a researcher-administered questionnaire as the data collection instrument and the individual farmer as the unit of analysis. Findings – Most vegetable farmers in the upcountry areas were found to be attitudinally entrepreneurial. Entrepreneurial attitudes were determined more by educational background and farming experience than age, gender, extent of farmland, type of farming and ownership of farmland. Farming experience related positively with innovation, opportunity seeking and risk taking, but farmers’ educational background showed no significant association with innovation. Research limitations/implications – It is suggested that farmer-owned companies with appropriate institutional arrangements could reduce transaction costs for buyers, and introduce accessible rural finance schemes to enhance provision of assets and technology. Such a rural setting would gain from initiatives on marketing alternatives and entrepreneurial skill development. Future research could benefit from analysis of the financial and social performance and entrepreneurial skills of vegetable farmers. Originality/value – The entrepreneurial attitude of farmers is an under-researched area of study particularly in the Sri Lanka context. Rural development initiatives could target entrepreneurial farmers based on these criteria to achieve maximum production impact. However care needs to be taken to consider the potential distributive impact of such targeting on farmers regarded as non-entrepreneurial. / This publication would not have been possible without the funding provided by the Association of Commonwealth Universities (ACU) under its academic fellowship programme. Assistance provided by Ellie Fixter (ACU, London) and Max Wellingham (British Council, Manchester) is sincerely appreciated.

В настоящее время малые предприятия признаются одними из ключевых участников рыночной среды, особенностью функционирования которых является ограниченность ресурсов. Ориентация компании на рынок дает возможность предприятию концентрировать усилия в соответствии с потребностями рынка, в данном случае маркетинг является инструментом, который способен оказывать влияние на адаптацию компании к рынку и повышать ее эффективность. Целью магистерской диссертации является разработка методического подхода к повышению эффективности деятельности малых предприятий за счет комплексного использования маркетинговых инструментов. В работе рассматриваются теоретические и прикладные вопросы эффективности деятельности малых предприятий, рассмотрено понятие маркетинговых инструментов. В качестве источников информации использовалась учебно-методическая и научно-исследовательская литература, финансовые показатели отчетности трех малых предприятий сферы розничной торговли. В ходе написания магистерской диссертации был разработан методический подход к повышению эффективности деятельности малого предприятия, особенностью которого является использование инструментов маркетинга в качестве дополнения к системе экономического анализа предприятия. Внедрение маркетинговых инструментов производится на основе проведения статистического анализа, обладающего высоким уровнем объективности и наглядности представления результатов применения маркетинговых инструментов, являющихся одним из важнейших факторов достижения компанией более высокого уровня эффективности. В результате апробации разработанного методического подхода на малых предприятиях сферы розничной торговли наблюдается улучшение основных показателей эффективности предприятия в сравнении с ранее полученными результатами при применении инструментов маркетинга. Разработанный методический подход является внутренним инструментом для повышения функционирования предприятия. / Nowadays small enterprises are considered to be one of the key participants of the marketing environment the main peculiarity of which is the possession of limited resources. Marketing orientation of the company gives the enterprise the opportunity for the accumulation of the efforts according to the marketing requirements. In this case marketing is the instrument which is able to influence the adaptation of the company to the market and increase its efficiency. The goal of the Master’s dissertation is the development of the methodological approach to the increase of small enterprises efficiency through the integrated use of marketing instruments. In the dissertation the author looks into the theoretical and practical issues of small enterprises activity efficiency, explains the definition of the marketing instruments. As the resources of the information for the dissertation there was chosen educational, methodological, scientific and research literature as well as the financial indicators of three retail small enterprises. In the process of working on the dissertation the author developed the methodological approach to the increase of small enterprises activity efficiency which peculiarity is the use of marketing instruments as the addition to the system of the enterprise economic analysis. The implementation of the marketing instruments is done on the basis of the statistical analysis which possesses the high level of objectivity and clarity of the result presentation of the marketing instruments which are one of the main factors of the company’s efficiency increase. As a result of the approbation of the developed methodological approach on retail small enterprises there is the increase of the main indicators of the enterprise efficiency in comparison with the previous results involving the use of marketing instruments. The developed methodological approach is the inner instrument for the increase of the company’s activity.

SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for historically disadvantaged people. Due to, among other things, the lack of small business management skills, the potential of SMEs cannot be fully realised. From the study it was found that one of the major reasons why SMEs fail to secure loans is a lack of management accounting skills. This lack of management accounting skills is due to a lack of mentors, training and business education. The study has identified a number of management accounting skills which most of the venture capital providers consider when they evaluate applications for loans. From empirical survey it was considered that budgeting, cash flow management and product costing were considered as imperative by most venture capital providers. / Management Accounting / (M. Com.)

Thesis (PhD (Business Management))--University of Stellenbosch, 1996. / ENGLISH ABSTRACT: The development of small to medium enterprises (SME's) has various advantages for a country's economy, inter alia the creation of job opportunities. South African SME's are expected to realise these advantages, as set out in the national strategy for SME's. The turbulent national and international environment offers unique challenges to SME' s, but could also be the cause of them not meeting expectations. One possible way to secure dynamic behaviour of SME's in such a turbulent environment is to stimulate creativity. The question arises whether South African SME's are creative, and what can be done to promote their creativity. This study therefore focuses on two issues, namely creativity and SME' s. Creativity is discussed on the basis of existing theories and definitions. The primary aim of the discussion is to identify elements which can explain creativity in SME's. The following four elements are discussed: • characteristics of creative persons; • creative processes; • an environment which can support creativity; and • manifestations of creativity. The second issue under discussion framework of D'Amboise and Muldoney is SME's. An adapted (1984) was used as basis to discuss characteristics of 8ME owners, 8ME behaviour practices, and how 8ME's interact with the task environment. Conclusions regarding 8ME owners and 8ME behaviour patterns indicate that an entrepreneurial approach is conducive to creativity, and that 8ME's that interact dynamically with the environment tend to be creative. These conclusions are then integrated. Characteristics of 8ME owners, 8ME behaviour practices, creative processes, and manifestations of creativity are discussed. It was not possible to provide a list of manifestations, and therefore only an instrument for identification and classification is provided. Evaluation is subjective, which supports findings in the literature that objective evaluation is probably not possible. The integrated 8ME profile is an adapted conceptual model which serves as basis for the empirical research. This model suggests that there could be associations between characteristics of 8ME owners and 8ME behaviour practices, and manifestations of creativity. It was decided on a questionnaire for data collecting, because it is inter alia less expensive, and less time consuming for 8ME owners to complete. Questionnaires were forwarded to 3310 addresses, and 342 usable questionnaires were returned. Telephone inquiries confirmed that the low response could not be attributed to either the study or the questionnaire, but rather to factors unique to 8ME's, such as owners' limited time. After the descriptive statistics were reported, a stepwise logistic regression for binary dependant variables (creativity) and multiway analysis for categorical and ordinal explanatory variables were executed in an explorative way, in order to identify possible predictors of creativity. These predictors were then compared with the descriptive statistics to establish possible deficiencies. The most important deficiency is that the present profile of SME owners is not in equilibrium with predictors, and is therefore regarded as the most important reason why SME's are not creative. There is greater equilibrium between SME behaviour factors and predictors, but this is neutralised by non-creative SME owners. Internal (SME's) and external interventions which can create an environment conducive to creativity in SME's, are finally discussed. This approach can be visualised as an iceberg, which implies that manifestations of creativity are only perceptible if the imperceptible phase has a sound basis. This development approach is not an instant, but rather a long term process. If, however, deliberate efforts are not made to promote creativity in SME's, they will not be able to meet expectations, which could have serious consequences for the economy. / AFRIKAANSE OPSOMMING: Dit word algemeen aanvaar dat die ontwikkeling van klein- en mediumgroot ondernemings (KMO's) verskeie voordele vir 'n land se ekonomie kan inhou, onder andere die skep van werksgeleenthede. In Suid-Afrika word dit van KMO's verwag om hierdie voordele te realiseer, soos in die nasionale strategie vir KMO's uiteengesit. Die omgewing, wat nasionaal en internasionaal turbulent is, bied egter unieke uitdagings aan KMO's, maar kan veroorsaak dat hulle nie aan verwagtinge kan voldoen nie. Een moontlike manier om dinamiese optredes van KMO's in so 'n omgewing te verseker, is stimulering van kreatiwiteit. Die vraag ontstaan of KMO's in Suid-Afrika kreatief is, en op watter aspekte klem gelê moet word om kreatiwiteit te bevorder. Hierdie studie het daarom twee fokuspunte, naamlik kreatiwiteit en KMO's. Kreatiwiteit is bespreek aan die hand van bestaande teoriee en definisies. Die primêre doel van die bespreking was om elemente te identifiseer wat kreatiwiteit in KMO's kan help verklaar. Die volgende vier elemente is bespreek: • eienskappe van 'n kreatiewe persoon; • kreatiewe prosesse; • 'n omgewing wat kreatiwiteit kan bevorder; • manifestasies van kreatiwiteit. KMO's was as tweede fokuspunt bespreek. 'n Aangepaste raamwerk van D'Amboise en Muldoney (1984) is as basis gebruik om eienskappe van KMO-eienaars, KMO-gedragspraktyke, en KMO's se interaksie met die taakomgewing te bespreek. Gevolgtrekkings oor KMO-eienaars en KMO-gedragspraktyke het daarop gedui dat 'n entrepreneuriese benadering bevorderlik is vir kreatiwiteit, en dat KMO's wat dinamies in interaksie is met hul taakomgewing is meer geneig tot kreatiwiteit. Gevolgtrekkings betreffende bogenoemde fokuspunte is daarna in 'n KMO-profiel geintegreer. Eienskappe van KMO-eienaars, KMO-gedragspraktyke, kreatiewe prosesse, en manifestasies van kreatiwiteit is bespreek. Ten opsigte van laasgenoemde was die voorsiening van 'n lys nie moontlik nie, en is slegs 'n instrument vir identifisering en klassifisering voorsien. Die beoordeling is subjektief, maar in die literatuur is aangedui dat objektiewe beoordeling waarskynlik nie moontlik is nie. Die geintegreerde KMO-profiel is omskep in 'n konseptuele model wat as basis dien vir 'n empiriese ondersoek. Hierdie model dui moontlike assosiasies tussen eienskappe van KMO-eienaars en -gedragspraktyke, en manifestasies van kreatiwiteit aan. Daar is besluit om die vraelysmetode te gebruik om data in te samel, omdat dit onder andere goedkoper sou wees, en tydsgewys meer prakties vir KMO-eienaars om in te vul. Vraelyste is na 3310 adresse gestuur, en 342 bruikbare vraelyste is teruggekry. Tydens die data-insamelingsproses is deur telefoniese navrae vasgestel dat die lae respons nie aan die studie of vraelys toeskryfbaar was nie, maar eerder aan faktore eie aan KMO's, soos KMO-eienaars se beperkte tyd. Nadat die beskrywende statistieke gerapporteer is, is stapsgewyse logistiese regressie vir binêre afhanklike veranderlikes (kreatiwiteit) en meerrigtingtabel-analise vir kategoriese en ordinale verklarende veranderlikes op 'n eksploratiewe wyse uitgevoer om moontlike voorspellers van kreatiwiteit te identifiseer. Hierdie voorspellers is daarna met die beskrywende statistieke vergelyk om moontlike leemtes te bepaal. Die belangrikste leemte is dat die huidige profiel van KMO-eienaars nie in ewewig is met voorspellers nie, en daarom as die belangrikste rede beskou word waarom KMO's nie kreatief is nie. Daar is 'n groter mate van ewewig tussen KMO-gedragsfaktore en voorspellers, maar dit word deur nie-kreatiewe KMO-eienaars geneutraliseer. Intervensies op interne (KMO's) en eksterne gebiede wat 'n positiewe omgewing kan skep vir kreatiwiteit in KMO's, is laastens bespreek. Hierdie benadering word as 'n ysberg gevisualiseer, wat impliseer dat manifestasies van kreatiwiteit slegs sigbaar is indien 'n gesonde basis in die onsigbare fase gelê is. Hierdie ontwikkeling kan egter nie eensklaps geskied nie, maar is eerder langtermyn van aard. Indien daar egter nie 'n daadwerklike poging aangewend word om kreatiwiteit in KMO's te bevorder nie, sal hulle nie aan die verwagtinge kan voldoen nie, wat nadelige gevolge vir die ekonomie inhou.

O estudo aborda a utilização das redes sociais como plataforma de comunicação das micro e pequenas empresas de confecção. A pesquisa se torna relevante por discutir temas importantes na atualidade: comunicação de marketing por meio de redes sociais e micro e pequenas empresas de confecção, justificando-se ainda, pela dificuldade que as micro e pequenas empresas apresentam de realizar ações de comunicação de marketing devido ao elevado investimento que as mídias tradicionais exigem. A proposta do estudo é identificar como as micro e pequenas empresas de moda estão utilizando as redes sociais para a comunicação com seu público consumidor. Para atender a esse objetivo foram definidos os seguintes passos: (a) Identificar um panorama geral da utilização das redes sociais pelas micro e pequenas empresas de moda; (b) Mapear as ações desenvolvidas no Facebook por essas empresas; (c) Verificar a resposta dos usuários em relação às publicações das empresas;(d) Levantar as postagens dos usuários nas fan pages das empresas; (e) Identificar o potencial de propagação das mensagens. A pesquisa realizada foi de caráter exploratório, qualitativo e descritivo. Os dados foram coletados em dois momentos, uma observação não participante das páginas das empresas selecionadas e a aplicação de questionário nos gestores destas. A análise dos dados permitiu observar que embora a literatura apresente como vantagem da utilização das redes sociais o contato mais próximo com o consumidor facilitando assim o diálogo com baixo investimento, na realidade o que se observa são publicações com linguagem informal concentradas na divulgação dos produtos, tornando a fan page uma plataforma que se assemelha a um catálogo virtual, possibilitando inclusive a comercialização. A interação do usuário com a página concentra-se nas curtidas. Quando estes comentam ou publicam espontaneamente costumam abordar assuntos como: interesse em compra, elogio a marca e reclamações. / The research discusses the use of social networks as a communication platform for micro and small enterprises of the textile industry. The search is relevant to discuss todays important subjects: marketing communication through social networks in micro and small enterprises of the textile industry, justifying for the difficulty of micro and small enterprises to do actions of marketing because of the high investments that traditional medias require. The researchs proposal is identify how fashion micro and small enterprises are using social networks to communication with its customers. To achieve this target were defined the following steps: a) Identify an overview of the use of social networks by fashion micro and small enterprises; b) Map the developed actions taken by these companies on Facebook; c) Check the response from users regarding companies publication; d) Collect the posting by users on companies wall on Facebook; e) Identify the potential for programing the messages. This research had an exploratory, qualitative and descriptive character. The data base was collect in two moments, a non-participant observation of the social networks on companies pages and the application of a questionnaire with the companies managers. The data analyses allowed observing that although the literature presents as an advantage using social networks as close contact with the consumer, facilitating dialogue with low investment, actually what its observed is informal publications with informal language concentrated in disclosure of the products, making the fan page similar to a virtual catalog, sometimes even enabling the commercialization. The user interaction focuses on likes. When the user freely writes a comment ou something on the companies wall often approaches issues of interest, such as: buying, praise the brand and complaints.

Made available in DSpace on 2016-08-10T10:49:51Z (GMT). No. of bitstreams: 1 CLAUDIO HENRIQUE LAVAL SILVA.pdf: 584031 bytes, checksum: fd4245d21351730889060abc37a69d08 (MD5) Previous issue date: 2014-02-24 / This study was undertaken to analyze progress and limitations in the implementation of the General Law of Micro and Small Enterprises, which establishes general rules relating to differential treatment and favored small businesses, that is in the Constitution of the Federative Republic of Brazil, 2006- 2013. Initially defines and characterizes the Micro and Small Enterprises, describes the main problems faced and the national scene. Describes the performance of the Brazilian Service of Support for Micro and Small Enterprises (Sebrae), in the field of public policy for small business, discusses the general law with a focus on benefits established, and efforts made to that enterprises are benefited. Advances established at initial hypothesis has been signed by the analysis of data on adherence to the National Simple, to the micro entrepreneur Individual and the evolution of the volume of public purchases from micro and small enterprises. . The limits in the implementation of the General Law of MPE were appointed through field research in the representative bodies of the business forum, technical experts of law and the demands of micro and small enterprises. The main constraints identified were the Tax Substitution, the REDESIM, ignorance and impunity to the fulfillment of the Law Finishing the job general aspects reported by respondents and the hook for other work from the creation of the Department of Micro and Small Enterprise with working on your goals public policy support for micro and small enterprises are cited. / Este trabalho foi realizado para analisar os avanços e limites na implementação da Lei Geral das Micro e Pequenas Empresas, que estabelece normas gerais relativas ao tratamento diferenciado e favorecido aos pequenos negócios, de que trata a Constituição da República Federativa do Brasil, de 2006 a 2013. Inicialmente o trabalho define e caracteriza as Micro e Pequenas Empresas, descreve os principais problemas enfrentados e o cenário nacional. Descreve a atuação do Serviço Brasileiro de Apoio às Micro e Pequenas Empresas (Sebrae), no campo das políticas públicas para os pequenos negócios, discorre a Lei Geral com foco nos benefícios estabelecidos, e o esforço empreendido para que as empresas sejam beneficiadas. Os avanços estabelecidos na hipótese inicial foram referendados pela análise dos dados referentes à adesão ao Simples Nacional, ao Microempreendedor Individual e pela evolução do volume de compras públicas junto às Micro e Pequenas empresas. Os limites na implementação da Lei Geral da MPE foram apontados por meio de pesquisa de campo junto a entidades representativas do fórum empresarial, técnicos conhecedores da lei e das demandas das micro e das pequenas empresas. As principais limitações apontadas foram a Substituição Tributária, a REDESIM, o desconhecimento e a impunidade ao cumprimento da Lei. Finalizando o trabalho são citados aspectos gerais relatados pelos entrevistados e o gancho para outros trabalhos a partir da criação da Secretaria da Micro e da Pequena Empresa que possui em seus objetivos trabalhar políticas públicas de apoio para as micro e pequenas empresas.

Made available in DSpace on 2015-03-05T19:15:17Z (GMT). No. of bitstreams: 0 Previous issue date: 28 / Nenhuma / Este estudo, em suas abrangências teórica e prática, tem por objetivo apresentar um modelo de previsão de insolvência que retrate a realidade das micro e pequenas empresas (MPEs), fundamentado na utilização das análises discriminante e fatorial. Para atingir este objetivo realizou-se uma pesquisa qualitativa com os profissionais atuantes nos escritórios de contabilidade do Rio Grande do Sul, obtendo-se informações contábeis de 104 MPEs do período de 1995 a 2007. Para análise dos dados, foi adotado o software SPSS 10, cuja aplicação da análise fatorial reduziu o número de indica dores contábeis de 25 para 5 fatores. Para a construção da função discriminante Z, a qual permite identificar a que grupo de empresas pertence cada empresa que compõe à amostra, foi utilizada a análise discriminante. A validação do modelo foi realizada por meio do método conhecido como crossvalidation, ou seja, a subdivisão da amostra original, sendo uma para a definição do modelo e outra para a sua validação. O grau de predição do m / This study, in its theoretical and practical scope, aims to present a model for prediction of insolvency that portray the reality of micro and small enterprises (MEPs), based on the use of discriminant analysis and factor. To achieve this goal there was a qualitative research with professionals in the accounting office of Rio Grande do Sul, obtaining information accounting of 104 MEPs in the period 1995 to 2007. For data analysis, SPSS software was adopted 10, whose application of factor analysis reduced the number of pain states accounting for 25 to 5 factors. For the construction of the discriminant function Z, which allows to identify which group of companies that make each company belongs to the sample, we used the discriminant analysis. The model validation was done using the method known as crossvalidation, ie the subdivision of the original sample, one for defining the model and one for its validation. The degree of prediction of the model reached 96.15% of accuracy, representing a good index for predi