Dissertations / Theses: 'Small and Medium-sized Entities'

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Aamir, Suhaib, and Umar Farooq. "Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34857.

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SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. Moreover SMEs employ around 60% of Sweden‟s manpower which shows their concern toward social responsibility.

Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles. There has been much ongoing debate regarding the suitability of one set of accounting standards in a country for all its operating enterprises, regardless of their size. In July 2009 the International Accounting Standards Board (IASB) published the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The IFRS for SMEs is intended to be applied to the general purpose financial statements of entities that do not have public accountability. The main theme of our thesis is to examine the suitability and difficulties faced by SMEs in Sweden towards IFRS for SMEs. Furthermore, this thesis will identify the problems that will be faced by SMEs in Sweden, in the process of adopting IFRS for SMEs. Lastly, this study will be conducted to check whether SMEs in Sweden prefer to choose and use IFRS for SMEs or Swedish GAAP.

In order to achieve the determined objectives, the study "Assessing the preparedness of small and medium-sized entities in Sweden to adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)" was conducted. A qualitative research employing semi-structured interviews was carried out with eleven interviews in order to solidify the quality criteria of our research work. Sample was selected based on convenient sampling from Umeå due to the limitations of resources in terms of cost and time; opinions from three different categories of respondents (audit firms, SMEs and experts‟ opinion from the academic perspective) would be gathered. All collected data would be analyzed against the theoretical framework, and with the help of analysis conclusion regarding this study would be drawn.

Based on the qualitative results, the findings exhibits that SMEs in Sweden are not inclined towards IFRs for SMEs and are not ready in any way to adopt these standards. The Swedish GAAP has been designed over years and all SMEs are very much familiar with the rules and principles applicable in Swedish GAAP. Therefore, according to our research inclination of SMEs in Sweden is towards Swedish GAAP rather than IFRS for SMEs.

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Lakhe, Shrestha Biswas Kaji, and Honey Htun Wai. "Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45502.

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Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development. Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited. As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding. When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations. According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan Better relation with creditors, investors and suppliers In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.

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Feltham, Doris K. "The Adoption of International Accounting Standards for Small- and Medium-Sized Entities." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1043.

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U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.

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Ghio, Alessandro. "Three essays on corporate disclosure by small and medium entities." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0002.

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Cette thèse s’intéresse à la communication financière des PME cotées et se compose de trois chapitres distincts. L’objectif de chacun de ces chapitres vise à analyser les déterminants et les conséquences de l’asymétrie informationnelle dans un environnement incertain et complexe. Cette étude, composée d'une introduction générale et de trois chapitres, analyse sous différents angles la question centrale de l'asymétrie informationnelle et des coûts d'agence dans les PME cotées. Les trois chapitres visent à répondre aux questions de recherche suivantes: Première question de recherche: Quel type d'information financière concernant les PME est pertinent pour les investisseurs? Deuxième question de recherche: Est-ce que les attentes externes concernant la divulgation d’informations par les PME influencent (a) les décisions d'investissement des dirigeants et (b) la stratégie de communication des PME? Troisième question de recherche: Comment les nouvelles formes de communication, par exemple les médias sociaux, influencent l'environnement informationnel des PME cotées? Les résultats de cette thèse peuvent être intéressants pour les régulateurs. Ils illustrent les mécanismes que les entreprises suivent dans des contextes de complexité et d'incertitude. À la suite de ces résultats, les régulateurs pourraient envisager de promouvoir des politiques qui facilitent une divulgation plus flexible pour les PME cotées en termes de canaux de communication et de contenu de l’information
This Ph.D. thesis studies the determinants and consequences of information asymmetry between investors and financers on the one hand, and managers on the other, in an uncertain and complex environment. I focus on Small and Medium Entities (SMEs) where the links between the two and the associated agency costs are particularly significant. SMEs are concerned by a whole host of contractual issues. The uncertainties surrounding SMEs’ activities also affect investor valuations due to the risk of adverse selection. SMEs’ disclosure may play an important part in reducing for market participants the uncertainty surrounding SMEs’ activities. My Ph.D. thesis, consisting of a general introduction and three chapters representing three self-contained essays, explores (1) the type of financial information relevant to SMEs’ investors and financers; (2) managerial decisions following market expectations about SMEs’ disclosure; and (3) the impact of social media on SMEs’ disclosure

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Altarawneh, Mohammad Saleh Salem. "An investigation into the suitability of international financial reporting standards for small and medium-sized entities (IFRS for SMEs) in Jordan." Thesis, Liverpool John Moores University, 2015. http://researchonline.ljmu.ac.uk/4444/.

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The Full IFRS caters to the needs of shareholding corporations and their investors, which also led to incurring high cost especially for SMEs due to the requirements of financial reporting constructed for public companies as it is very complex and requires a high amount of disclosure (Fearnley and Hines, 2007, Haller and Eirle, 2008, Eierle and Haller, 2009). Hence, for the purpose of reducing essentially the reporting burdens facing SMEs, IASB in 2009 issued IFRS for SMEs. This study aims to investigate the relevance and suitability of IFRS for SMEs in Jordan. It will also analyse the current problems faced by Jordanian SMEs in the light of applying the current IFRSs, furthermore, the expected benefits from applying IFRS for SMEs, will be addressed. A total of 10 interviews with external auditors were conducted to test the ground and determine the relevant topics within IFRS for SMEs in Jordanian SMEs context. In addition to that, a total of 605 questionnaires were distributed to external auditors and financial managers of SMEs who prepare financial statements based on full IFRS. The overall outcomes reveal that managers; banks and creditors; public authorities; and analysts were the most frequent and important SMEs’ financial information users while both employees and shareholders were found as rare users of financial statements presented by SMEs. Furthermore, the current applied standards are substantially characterised to embrace many problems such as; the complexity of measurements and recognitions; high disclosures requirements; making inappropriate decisions and other issues pertaining to preparing financial reports. On the other hand, although the respondents especially the auditors group were evidently worried about several potential obstacles that may impede the effective application of IFRS for SMEs, both groups of users were obviously optimistic about the capability of IFRS for SMEs to mitigate the aforementioned problems and to enhance the accounting practice in terms of preparing and using the financial information. With respect to topics from full IFRS that have been omitted in IFRS for SMEs, all respondents agreed to exclude these topics from the IFRS for SMEs’ content due to the irrelevance of these topics to SMEs’ context. Likewise, the overall participants approved on the most proposals under IFRS for SMEs compared to those based on full IFRS except the suggestion associated with measuring some kind of assets, for instance; investment property; intangible; property; plant and equipment, which were rejected only by the group of managers while several proposals regarding expensing some kind of costs instead of capitalise them as well as lease matters were neither agreed nor disagreed by respondents. Finally the majority of responses show that both groups were willing to adopt IFRS for SMEs. The key contribution provided evidences as to whether the adoption of IFRS for SMEs would be a necessary undertaking. Thus, a recommendation were mainly made to the standard-setters on the basis of preparers’ perceptions of the importance of applying such financial standards.

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Meth, Dirk. "Die IFRS als Grundlage der Rechnungslegung mittelständischer Unternehmen : eine Analyse der Eignung der IFRS für mittelständische Unternehmen unter Berücksichtigung des IASB-Projektes "Accounting standards für small und medium-sized entities" /." Lohmar ; Köln : Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2992165&prov=M&dok_var=1&dok_ext=htm.

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Laboutka, Marek. "Využití IFRS pro malé a střední podniky v českém prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74757.

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This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.

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Flodström, Jennie, and Marie Käll. "Förenklade redovisningsregler för små- och medelstora företag : En studie om hur redovisningsnormer som idéer kan spridas samt vilka institutionella faktorer som påverkar inställningen till införandet av internationella enhetliga redovisningsstandards för små- och medelstora företag i olika länder." Thesis, Linköping University, Department of Management and Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9248.

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Bakgrund

Från och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.

Syfte

Denna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.

Avgränsningar

Uppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.

Metod

Syftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.

Resultat

Redovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet. Vilken redovisningstradition ett land tillhör är avgörande för inställningen till IFRS för SMEs. Beskattningssystemet är av stor betydelse, profession och normgivande organ har också inverkan, medan kapitalmarknadsstrukturen i landet är av underordnad betydelse.

Background

All listed companies within the EU are obligated to apply IFRS in their accounting from January the 1st 2005. In most countries, companies are allowed to choose between applying the IFRS or their national regulations. It has shown that SMEs primarly choose to apply the national rules, since IFRS appears to be to complex and expensive. From this background IASB initiated a proposal regarding an implementation of international accountingstandards for small and medium-sized entities.

Purpose

This paper intends to examine how accounting standards as ideas are spread, who the carriers of the idea are and how the ideas become strong and gain legitimacy. Further, the intention is to examine what institutional factors, which can explain the attitude towards the implementation of international accounting standards for SMEs in different countries.

Demarcation

This study considers countries that belong to the anglosaxon or continentaleuropean accounting traditions and is a part of the EU or EEA.

Realization

The purpose is filled through analyzing IASBs line of action regarding the SME-project and through interpretation of the comments received by IASB, regarding the discussionpaper ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.

Results

Accountingideas are spread through bearers of the ideas and by the interpretationprocess, where they get strong and also gains legitimacy. What accountingtradition a country belongs to is crucial in the regards to the attitude towards IFRS for SMEs. Taxsystem is of great importance, profession and standardsetters as well, whereas the structure of the capitalmarket is less important.

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Pazourková, Radka. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS pro malé a střední podniky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223271.

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Object of the thesis is to define differences in financial reporting according to the Czech Accounting Standards and to the standard file International Financial Reporting Standards and to the International Financial Reporting Standards for Small and Medium-sized Entities and cost accounting and statement of benefits of transition to financial reporting according to the International Financial Reporting Standards for Small and Medium-sized Entities.

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Kukura, Peter. "Aplikace marketingu ve společnosti AIMS International, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75646.

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The main target of the Master's thesis is to evaluate international marketing activities of the AIMS International, s.r.o which belongs to the category of Small and Medium-sized Entities Within the Theory, definitions of marketing applications in the field of conference and incentive travel are described. Practical part is dealing with situation analysis of chosen company. Marketing budget and plan are included.

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Čížková, Klára. "IFRS pro SME a jeho implementace v prostředí české společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162254.

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The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Its origin and development is introduced and the opinions of the accounting experts on its worldwide adoption are assessed. The paper also contains the comparison between the standard and the International Financial Reporting Standards (so called full IFRSs). The standard adoption is illustrated and all consequences are analyzed within the conditions of the Czech company, whose characteristics are in accordance with the definition of small and medium-sized entities stated in the standard.

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Schlossberger, Alexander. "Analýza implementace IFRS pro SME v podmínkách konkrétní obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124953.

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This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.

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Günther, Thomas, and Torsten Gonschorek. "Wert(e)orientierte Unternehmensführung im Mittelstand." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2006. http://nbn-resolving.de/urn:nbn:de:swb:14-1155120256369-88190.

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Unternehmen, die den organisierten Kapitalmarkt in Anspruch nehmen, steuern sich zunehmend und mehrheitlich nach den Methoden einer am Wert des Unternehmens ausgerichteten Unternehmensführung. Bei börsennotierten Unternehmen wurden bereits seit Mitte der 1990er Jahre empirische Untersuchungen zum Stand der Anwendung wertorientierter Unternehmensführungsmethoden durchgeführt. Für deutsche, mittelständische Unternehmen existieren diesbezüglich noch keine Untersuchungen. 2.000 mittels einer geschichteten Zufalls-stichprobe ausgewählte Unternehmen wurden mit Hilfe einer strukturierten schriftlichen Befragung danach untersucht, wie weit eine wertorientierte Denkhaltung und die verschiedenen Facetten der wertorientierten Unternehmensführung in mittelständischen Unternehmen verbreitet sind und was wesentliche Einflussfaktoren, die den Einsatz wertorientierter Methoden fördern bzw. hemmen darstellen. Auf der Basis von 307 auswertbaren Fragebögen (Rücklauf-quote 15,4 %) können wertvolle Ergebnisse zur Einstellung des Managements bzw. der Ei-gentümer zur wertorientierten Steuerung, zu eingesetzten Methoden und zur Verzahnung mit anderen Managementsystemen gewonnen werden
Companies using the organized capital market are increasingly and dominantly controlled by management methods that focus on a company’s value. Already since the mid-1990s empirical studies have been conducted about the dispersion of value-based management methods in listed companies. But, there have been no such studies of German SMEs. In our study, 2,000 German small- and medium-sized companies randomly selected through a stratified sample are investigated by using a standardized written questionnaire to receive information about the dispersion of value-orientated attitudes, application of value-based management methods, and factors of influence supporting or hindering the diffusion of value-based management in German SMEs. Based on 307 usable questionnaires (response rate 15.4 %) valuable insights have been gained into the attitudes of managers and owners about value based management, applied methods, and interconnections with other management systems

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Ottová, Veronika. "Analýza IFRS pro SME." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162267.

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The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.

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Schutte, Daniël Petrus. "The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4612.

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Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

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Juell-Skielse, Gustaf. "ERP adoption in small and medium sized enterprises." Licentiate thesis, Stockholm, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3982.

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Rauch, Andreas. "Success factors of small and medium sized enterprises." [Amsterdam] : Amsterdam : University of Amsterdam, Faculteit Maatschappij- en Gedragswetenschappen ; Universiteit van Amsterdam [Host], 2000. http://dare.uva.nl/document/57256.

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Rayner, R. "The Experience of Small and Medium Sized Firms." Thesis, University of Bradford, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.521455.

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Ismail, Noor Azizi. "AIS alignment in small and medium sized firms." Thesis, Loughborough University, 2004. https://dspace.lboro.ac.uk/2134/7715.

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The concept of alignment orfit has been discussed in the literature, both in accounting and information systems (IS). Most of prior studies either focused on the alignment between accounting information systems (AIS) and contingency factors or information technology (IT) and contingency factors. However, none has attempted to investigate the alignment between organisational information requirements and information processing capacity. This study helps to fill this gap by exploring the alignment of AIS requirement and AIS capacity among Malaysian manufacturing SMEs with less than 250 employees, and examining its impact on performance. Using a mail survey, datafrom 310firms was collected on nineteen AIS characteristics so that AIS requirement and AIS capacity could be compared. Data was also collected on firm performance, information systems (IS) success, various contingency factors and standard demographics. Based on the nineteen AIS characteristics, the measurement of AIS alignment was explored visually and using two analytic measurement methods: (1) the 'moderation' approach and (2) the 'matching' approach. Using cluster analysis, three distinct groups of SMEs were identified for both approaches. The results indicated that a significant proportion of Malaysian SMEs had achieved high AIS alignment. The group of SMEs which has a higher degree of AIS alignment was found to achieve greater IS success and better organisational performance than the group of SMEs with a lower degree of AIS alignment. Interestingly, the findings of this study also indicate that AIS alignment is positively related to the level of IT sophistication, CEO commitment to IT, and internal expertise, AIS capacity is positively related to the level of IT sophistication, but there was little evidence of the contingency factors affecting AIS requirement. Further, the findings of this study also provide support for past observation that the 'moderation' approach of measuring fit is more meaningful than the 'matching' approach when performance criterion is included in the research model. In summary, this study has deepened current understanding of AIS alignment, and has provided useful insights for CEOs of SMEs in planning their IS implementation. More importantly, it opens up possibilities for further study of AIS alignment in SMEs, both in Malaysia and on a global basis.

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Suijker, Dylan. "Ecodesign strategies in Small- and Medium Sized Companies." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-354983.

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The objective of this study is to find out how and why Small to Medium sized Enterprises (SME’s) practice ecodesign. This problem is investigated by conducting seven qualitative interviews with spokesmen from ecodesigning SME’s in The Netherlands. The motivations for the researched SME’s to practice ecodesign are that there are new business opportunities, that it improves the corporate image, that they have a desire to change production to benefit the environment, and out of (expected) governmental legislation. In this thesis it was found that the researched SME’s get their knowledge to ensure that their products are sustainable firstly from their employees. They also apply the method of trial and error, they consult scientific publications, suppliers, and on sustainability events. The Life Cycle Assessment was the only scientific method or tool that was used by the businesses of the respondents. The benefits of practicing ecodesign for the SME’s are that the demand for ecodesigned products is growing, that it improves the corporate image of the company, that it improves business to business relations, that it increases the loyalty of employees to their businesses through working on values that are important to them, and that it provides a new base for innovative ideas. Obstacles to practicing ecodesign seem to be that trade-offs have to be made and that consumers perceive that the ecodesigned products are overpriced.

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Ion, E. (Elena). "Brand building for small and medium sized companies." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201810052882.

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Small and medium sized companies represent 99% of businesses in the European Union and provide two thirds of the total private jobs. Despite the importance of SMEs category, there is scarce literature that covers the topic of brand creation in SMEs context. Knowing that SMEs have specific characteristics and encounter different kind of problems than large corporations, there is a clear need to create a better understanding about brand creation in SMEs environment. The purpose of this study is to describe brand creation and brand building activities of six companies from Oulu area. Besides that, topics that are considered important in brand creation process, as perceived relevance of branding and most often encountered errors are also covered. The study was done using qualitative methods. The research was implemented as a case study, in which in-depth interviews with representatives of companies and investigation of company websites, press releases were main sources for acquiring empirical data. Theory development was done using abductive reasoning. Present study gives concise information about most important aspects of branding, together with several easy to follow solutions for brand creation. Empirical analysis offers an overview of contemporary branding practices employed by SMEs. It points out significant changes in attitudes towards branding among SMEs owners/managers. It shows that branding is perceived as an important activity that have potential to bring future benefits for firms. Modern entrepreneurs are aware of branding and make visible efforts in creating meaningful brands starting from early stage of development of firms. They tend to consult firm’s stakeholders and use professional help for the design of visual elements. SMEs owner still plays an instrumental role in defining and managing the brand, but in our days, he is helped by at least one employee. SMEs from Oulu area tend to use unconventional branding activities, like using products created and produced under own name, participation in professional events and fairs, PR activities and social media. Focusing branding activities towards a wrong target is reported to be one of the biggest error in branding. Entrepreneurs that know little about branding, because learning from real-life situations might provide a useful tool to deal with actual problems. Scholars that study entrepreneurship, because it offers fresh information about branding practices.

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Mohammad, Fedek. "Sustainability drivers in Small and medium-sized enterprise's." Thesis, Högskolan i Gävle, Avdelningen för industriell ekonomi, industridesign och maskinteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-33220.

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Problem: There is little amount of research focused on small and medium-sized enterprise’s (SMEs) and their work with sustainability. Most research on sustainability drivers has been developed on large organizations which makes this thesis provide a perspective on the most important sustainability drivers in SME’s and how they are embedded in SME’s. Purpose: The purpose of this thesis is to deepen and enrich knowledge of sustainability drivers in SME’s with the aspects internal and external drivers. Method: This thesis has a qualitative and quantitative research approach where the interview included qualitative questions and quantitative rankings of the internal and external drivers by the interviewed SMEs. Findings: The findings of the qualitative and quantitative research indicate that SMEs have embedded sustainability in their work by ranking the most important drivers. The highest ranked internal drivers are proactive leadership, company culture and moral and ethical obligations. The highest ranked external drivers are regulation and legislation, customer demands and expectations, society’s raising awareness and market demands. Conclusion: The main contribution of the thesis is presented by highlighting the most important drivers in SMEs, external stakeholders might have an idea of which driver influences SMEs to make them sustainable; if sustainability is not embedded in the SME. This thesis did not aim to generalize the findings about SMEs sustainability drivers, but to obtain a deeper insight by the interviewees experiences.

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Mehra, Vikram. "Online Marketing in Small and Medium sized companies." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76923.

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Online marketing plays a significant role in business and the World Wide Web has proven to become a platform for success for many enterprises and industries. The advantages that comes with the use of the internet platform for the marketing goods and services makes it imperative for Small and Medium Enterprises (SMEs) to adopt, in order to stay competitive in the fast changing global market. The main objective of this study is to explore the dynamics of the Internet in connection with (SMEs). The case study approach is used in this study. Hence, this thesis provides an analysis of the internet marketing strategy in the company NWT a.s. and its e-shop Patro.cz. The study found that, the internet as a marketing tool can enhance customer relationship and enable SMEs in particular to maintain close contact with their customers and provide them with a compelling shopping experience so as not to lose them to other competitors.

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Stripeikis, Osvaldas. "Entrepreneurship formation in Lithuanian small and medium sized firms." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20081211_105353-24127.

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Increased interest in small business (SME) and entrepreneurship, foster researchers to discuss about methodology of this object and to look for possible ways of development of this sector. In spite of that interest, there is a lack of common, unified methodology, accepted in all countries. Absence of systematic research of entrepreneurship process- is relevant scientific problem, which should be solved. Author describes term “entrepreneurship process” and it’s main elements. Also is presented a broad analysis of terms “entrepreneurship” and “entrepreneur” in different economical schools. Is analyzed impact of small and medium seized business on economy and it’s place in entrepreneurship process. Business environment is changing radically and one of the main tasks for organizations – to become entrepreneurial. Research model of Lithuanian entrepreneurship process is composed. According this model, level of entrepreneurship process researches, implemented in Lithuania, is identified. Varies factors, influencing entrepreneurship process, are described and presented in dissertation. In order to solve identified problems, model of formation enterprising business in SME is presented. Activities of entrepreneur are formulated in order to implement enterprising culture in organization and to foster entrepreneurial behavior of such organization.
Išaugęs susidomėjimas smulkiu ir vidutiniu verslu ir jo reikšme pasaulio ekonomikai ir visam verslininkystės procesui, skatina mokslininkus diskutuoti apie šio objekto tyrimo metodologija. Nors ir visuotinai pripažįstama, kad verslininkystė yra vienas iš svarbiausių veiksniu, įtakojantis pokyčius ekonomikoje, reikia pastebėti, kad nėra nusistovėjusios vienos visoms šalims priimtinos metodikos. Tad nepakankamai ištirtas verslininkystės procesas – yra aktuali mokslinė problema. Disertacijoje atskleidžiamas šiuolaikinis požiūris į verslininkystės reiškinį ir jo reikšmę. Pateikiama išsami „verslininkystės“ ir „verslininko“ sampratų analizė skirtingose ekonominėse mokyklose. Taip pat pristatomas smulkaus ir vidutinio verslo vaidmuo šalies ekonominiuose procesuose. Analizuojama verslininkystės proceso samprata. Nagrinėjamas antrepreneriškumo reiškimasis versle ir antrepreneriškos organizacijos samprata. Parengiamas Lietuvos verslininkystės proceso tyrimo modelis. Remiantis juo, identifikuojamas Lietuvos smulkaus ir vidutinio verslo ir verslininkystės proceso ištirtumo lygį. Išryškinami veiksniai, įtakojantys Lietuvos smulkaus ir vidutinio verslo būklę ir vystymosi galimybes. Taip pat išryškinamos probleminės sritys, trukdančios verslininkystės proceso raidai. Siekiant spręsti tyrimo metu išaiškėjusias problemas, pateikiamas antrepreneriškos verslininkystės formavimo modelis smulkiame ir vidutiniame versle.

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Ghanatabadi, Firouzeh. "Internationalization of small and medium-sized enterprises in Iran /." Luleå, 2005. http://epubl.luth.se/1402-1544/2005/01.

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Ohlenschlager, Moritz. "Exit Strategies of German Small and Medium-Sized Enterprises." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03606399002/$FILE/03606399002.pdf.

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Dabo, Danjuma A. "Financing of small and medium sized enterprises in Nigeria." Thesis, Loughborough University, 2006. https://dspace.lboro.ac.uk/2134/7838.

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The objective of this study is to assess factors which affect the performance of SMEs in Nigeria. The literature shows that economic development, growth and poverty alleviation are vitally linked with reliable and sustainable operations of SMEs. This is particularly relevant to Nigeria which seeks to diversify its real sector by reducing over-dependence on the volatile oil sector. In recognition of these problems the Nigerian government set up the Small and Medium Industries Equity Investment Scheme (SMIEIS) for SMEs. Nonetheless, as it is the case in many developing countries, SMEs are faced with poor access to financial resources, and little research seems to have focused on factors affecting the performance of SMEs in Sub-Saharan African economies including Nigeria. The study is primarily based on an extensive mail survey of 502 SMEs in Nigeria's two regions and three main sectors (manufacturing, business services, and trade sectors). Accordingly, a broad range of testable hypotheses have been formulated which tend to capture peculiarities in the Nigerian economy using correlation and logistic regression analysis. Access to finance, difficulties encountered, financing decisions and desire for Islamic finance turned out to be the major factors affecting regional and sectoral performance of SMEs. The study reveals some significant differences in the regional performance of SMEs. Most important amongst these differences are: ease of `access to finance', `difficulties encountered' in the process, decisions about `accepting or rejecting' bank financing, and the regional appeal of `Islamic finance' with its different financing modes. It also reveals significant difficulties in obtaining external finance by the entire survey respondents. The study concludes that characteristics internal to the SMEs (like Firm age and size, location and legal form) and their owner-managers characteristics (like education, experience and age) seem to determine the demand for and use of external financing. It recommends policy makers and SME stakeholders to review the existing SMIEIS policies which unduly exclude most SMEs from having access to such finance.

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Panayiotou, Panayiotis. "Automated visual inspection in small and medium sized enterprises." Thesis, University of Sheffield, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339935.

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Smith, Mark T. "Eco-design innovation in small and medium sized enterprises." Thesis, Open University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341364.

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Al-Ghailani, Hamed Hashim Al-Dhahab. "Innovation effort in small and medium-sized manufacturing companies." Thesis, Cranfield University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.360071.

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Tu, Ciwen. "The internationalisation process of small and medium sized enterprises." Thesis, University of Manchester, 2003. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669157.

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Chijioke, Matthias Ikenna. "Strategies to Sustain Small-and-Medium Sized Business Enterprises." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3146.

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Eighty-five percent of all firms operating in Nigeria are small-and medium-sized business enterprises (SMEs) and contribute almost 55% to the gross domestic product (GDP) in Nigeria. Capital flight and other growth inhibitors pose threats to the sustainability of SMEs in Nigeria. This exploratory multiple-case study was to determine strategies SME leaders use to sustain business operations in Nigeria. The study participants consisted of 15 SME leaders from 3 regional manufacturing firms who had successfully implemented strategies to sustain SMEs in Nigeria. Bertalanffy's general systems theory and Freeman's stakeholder theory were the conceptual frameworks used in the research. The data collection processes included semistructured interviews and reviewing company documents. After analyzing the interview data and validating through member checking, 5 core themes emerged during the data analysis process: creating new markets, encouraging opportunity for sustainable growth, securing additional funding sources, employee participation in decision making, and gaining competitive advantages. The findings may promote social change among the business community leaders by identifying essential characteristics to improve the posterity of SMEs in Nigeria.

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Mayanja, Jamiah. "Business ethics in Ugandan small and medium-sized enterprises." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8521.

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SMEs have been acknowledged by governments globally as a prime source of economic growth and development. In Africa there has been a noticeable increase in the number of SME establishments. In Uganda, SMEs are the most popular business choice and play a major role in the national economy. Although SMEs significant economic contributions are generally acknowledged, being ethical and successful has become a challenge, as many SMEs in Uganda have not fully adopted and integrated ethics into their business strategies. Understanding the reasons for the increased unethical behaviour in SMEs is central to their continued business success. The primary objective of the study was to investigate the factors that influence ethical business conduct in Ugandan SMEs. From a comprehensive literature review, three main independent variables (staff-, business- and external environment factors) were identified as variables influencing ethical business conduct (dependent variable) of SMEs. A hypothetical model was developed to determine whether the independent variables have an influence on the dependent variable. Twelve hypotheses were formulated to test the relationships between three staff factors, five business factors, four external environment factors and ethical business conduct. The study sought the perceptions of SME owners or managers in the Kampala District and utilised the quantitative research paradigm. A survey was conducted with the aid of a structured self-administered questionnaire distributed by three fieldworkers. A combination of convenience and snowball sampling was utilised. The final sample comprised 384 respondents. The validity of the measuring instrument was ascertained by using exploratory factor analysis. The Cronbach‟s alpha values for reliability were calculated for each of the factors identified during the exploratory factor analysis. A total of ten valid and reliable factors were retained. Pearson product-moment correlation and multiple regression analysis were used to test the correlation and statistical significance of the relationships hypothesised between the various independent and dependent variables. One statistically significant relationship was found between the staff factors (employee attitude) and ethical business conduct. Two statistically significant relationships were found between the business factors (knowledge acquisition and management practices) and ethical business conduct. Three statistically significant relationships were found between the external environment factors (legal requirements, industry norm and media power) and ethical business conduct. External environmental factors seem to have a greater influence on SME ethical business conduct in Uganda. Multivariate Analysis of Variance (MANOVA) was used to identify if significant relationships exist between the eight demographic variables and seven reliable and valid independent variables. Furthermore, post-hoc Scheffé tests identified where the significant differences occurred between the different categories. Cohen‟s d-values were calculated in order to assess the practical significance of the mean scores. A total of twelve practical significant relationships were identified. SME owners or managers should consider employing staff with the right attitude to uphold sound ethical business values. They should implement ethical management practices to promote ethical business conduct amongst employees and ensure that employees are made aware of what is regarded as acceptable ethical business behaviour. SME owners or managers should adhere to legal requirements and industry norms to be known as businesses exhibiting ethical behaviour and utilise media to instil and guide ethical values in employees. Lastly, they must pay attention to the role that demographical variables such as: gender, level of education, current employment status, number of years in business and number of employees, play in behaving ethically in business.

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McElroy, Rachelle, Itzel Orozco, and Renee Simard. "Applying Strategic Sustainability : For Small and Medium Sized Enterprises." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-3015.

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Small and Medium-sized Enterprises (SMEs) are an underutilised sector to disseminating sustainability within communities. Entrepreneurs are action-oriented individuals who enjoy challenges and act upon environmental feedback, making them ideal change agents. However, there is a lack of tools specifically targeted towards SMEs to help them act strategically towards sustainability. In order to support entrepreneurs and motivate them into becoming catalysts for change towards sustainability the research team identified the need to provide them with a customized tool. The tool will be focused towards entrepreneurs interested in starting up new businesses with a core strategy of sustainable development. If the entrepreneur is able to apply sustainability at the beginning of their business venture, it reduces the need for later corrections. The research examines what is needed in a tool to support entrepreneurs and how to encourage them through the conception of adopting sustainable strategies.

Renee Simard #1066 Amphion St., Victoria, BC V8S 4G3 Rachelle McElroy 637 Cowper St. Victoria, BC V9A 2E8 Itzel Orozco 1138 E 22nd Ave Eugene OR 97403 United States

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Ozalp, Dizem. "Small And Medium-sized Enterprises And Banking Sector In Turkey." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/3/12607995/index.pdf.

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This study has the objective of arguing the fact that the Small and Medium-sized Enterprise (SME) lending is developing, relevant to the evolution of the business environment and banking sector, during the period between 2001 &
#8211
2006 years. The thesis is testing this claim on two data sets. First
the financial data of CBRT during the period of 2001 - 2006 is evaluated. Then, the SME data of a Bank is evaluated. The thesis also covers the arguments on SME definition, the literature survey for SME development policies, SME lending infrastructure, the banking sector, as the main source of finance for SME, and the SME profile of Turkey. The thesis concludes on two things: The share of SMEs in the total credit volume is rising during the period between 2001 &
#8211
2006 years. And the share of medium-term credits is rising, while the short-term credits&
#8217
is decreasing. In addition to these, the study criticizes the recent SME definition of KOSGEB.

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Keen, Henon Christian. "The internationalization of small and medium-sized enterprises from Argentina." Thesis, McGill University, 2010. http://digitool.Library.McGill.CA:8881/R/?func=dbin-jump-full&object_id=92263.

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Kim, Mikyung, and mikyung kim@rmit edu au. "Paths to Knowledge Management In Small and Medium-sized Hotels." RMIT University, 2009. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20090629.101029.

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The purpose of this study is to develop a better understanding of strategic paths to knowledge management in small and medium-sized hotels. This thesis has formulated a path knowledge concept and developed a PathFinder model. The formulation of the path knowledge concept and the development of the PathFinder model are based on an empirical investigation through the conduct of thirteen face-to-face in-depth interviews with owners/managers in small and medium-sized hotels. The interview data were analysed with the use of a purpose-built database and Structured Query Language for data manipulation. This study has identified four broad types of paths to knowledge management in small and medium-sized hotels. A hotel's choice of a path to knowledge management is essentially dependent on two defining aspects, the sources of revenue generation and knowledge management activities. The path knowledge concept reflects the growth visions of small and medium-sized hotels, whe re knowledge management is practised unconsciously as part of the integrated business operation. The PathFinder model represents the intentions of small and medium-sized hotels with regard to certain paths to knowledge management as influenced by various internal and external resources. The model provides strategic level decision making options for knowledge management and the basis for the development of future additions.

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Thibault, Marc. "Factors influencing sales performance in small and medium-sized enterprises." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ61953.pdf.

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Wu, Ning Liu. "High performance work practices in small and medium-sized firms." Thesis, University of Nottingham, 2011. http://eprints.nottingham.ac.uk/13631/.

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Drawing on data from Workplace Employment Relations Survey 2004, this thesis assesses the uptake of High Performance Work Practices (HPWPs), the factors associated with the uptake of HPWPs and the relationship between HPWPs and performance (also termed the "HPWP-performance link") in small and medium-sized firms. The findings show that medium-sized firms have a higher uptake of HPWPs compared to small firms in general. They also show that the extent of the use of HPWPs in small firms tends to be influenced more by internal than external factors, while the opposite holds true for medium-sized firms. Although the widely reported HPWP-performance link holds in large firms, the findings suggest only a specific bundle of HPWPs seeking to develop opportunities for employees to participate in management decision making and use their skills and abilities at work are related to improved financial performance in small firms. However, neither the overall use of HPWPs nor any specific bundles of practices are associated with better performance in medium-sized firms. In medium-sized firms, some HPWPs are positively associated with performance and some others are negatively associated with performance. These findings suggest the HPWP-performance link in medium-sized firms is distinct from that in small and large firms. Overall, the findings suggest small and medium-sized firms should be analyzed as two distinct groups and the HPWP-performance link is not universal. The lack of a consistent HPWP-performance link in medium-sized firms has important implications for HRM theory, the HR advice that medium-sized firms should be offered, and government support and employment policies targeted at medium-sized firms.

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Farhangmehr, Minoo. "The impact of marketing consultancy on small/medium sized firms." Thesis, University of Warwick, 1991. http://wrap.warwick.ac.uk/4255/.

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This study looks at a programme designed to influence the practice of marketing planning in small/medium sized firms and analyses the impact of marketing planning on the firms when they are provided with such a plan. The study confirms that the incidence of marketing planning in small firms is very low. The results suggest that an evaluation of the programme based only on producing a plan and then implementing it, is inadequate. The real effect of the exercise is also its impact on knowledgeability within firms. Involvement of firms in the marketing planning process increases awareness and knowledgeability of marketing planning. It is argued that the effect will result in the gradual adoption of formal marketing planning by firms. Not only does the experience increase knowledgeability, but the results also indicate that the value of marketing planning to a firm is related to knowledgeability. Firms regard the exercise as valuable if it has had a positive impact on their understanding of marketing and strategic issues. More importantly, increased knowledgeability encourages firms to implement more of the recommendations contained in a plan, which can lead to better performance. The results also indicate that the marketing consultant can have an important role in fostering strategic orientation and marketing awareness in managers of small/medium sized firms. The effectiveness of the programme depends greatly on both the performance of the consultant who prepares the plan and the way the scheme operates.

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Hudson, Melanie. "Introducing integrated performance measurement into small and medium sized enterprises." Thesis, University of Plymouth, 2001. http://hdl.handle.net/10026.1/400.

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The thesis extends current knowledge and understanding of integrated performance measurement (PM) development into the context of small and medium sized enterprises (SMEs). The research builds on existing knowledge of integrated PM development approaches and identifies the context-specific factors which affect its introduction into SMEs. These are used to design, develop and validate a new, continuous improvement based approach for the development of integrated PM systems, which is specifically designed for use in SMEs. First, a conceptual model of criteria for integrated PM development is synthesised from the literature and the characteristics of SMEs are established. An evaluation of current approaches for the development of integrated PM is undertaken and an approach which conforms to the conceptual model is selected for an empirical study in a SME. Along with a set of interviews examining the state of PM in SMEs, this study identifies several factors which affect integrated PM introduction in this environment. These factors enhance the conceptual model and indicate the need for a more effective development approach for SMEs. Design theory is used to inform and structure the design of the new approach, which is developed and refined for practical use through a SME case study. Two further cases are carried out to validate the new approach, in which cross-case comparisons are made. The results indicate the validity of both the new approach and the enhanced conceptual model. The formulation of an enhanced conceptual model of integrated PM development, detailing the context specific criteria for effective in use in SMEs, together with the validation of a new, continuous improvement based, approach for integrated PM system development in SMEs that conforms to the conceptual model, represents a significant contribution to both theory and practice from this research.

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Gunawan. "Performance measurement among small-and-medium-sized UK Internet retailers." Thesis, Loughborough University, 2007. https://dspace.lboro.ac.uk/2134/7897.

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Internet retailing is one of the fast-growing business sectors in the UK, and this sector is currently entering a more stable development stage. In this stage, the issue of business strategy and performance measurement, often neglected during the dotcom era, is gaining in importance. Although various studies have been done, the investigation of this issue is limited. This study helps to fill this gap by investigating performance measurement and business strategy of Internet retailing business, and their significance in enhancing business performance. A mail questionnaire was used in a survey of UK Internet retailers. The questionnaire contained variables of performance indicators, use of performance measurement, strategic orientation, businessp erformance, and business profile. The survey produced 252 responses of small-and-medium-sized internet retailers, defined as having less than £10 million of annual online sales turnover. By factor analysis, strategic orientation can be treated as having two dimensions:( 1) conservativeness, and (2) aggressiveness; business performance, two: (1) financial, and (2) operational; and performance measurement, one: the number of performance indicators measured. The findings show that UK Internet retailers are likely to concentrate their performance measurement more on financial, market-sales, and web-related indicators rather than customer and process. After controlling for variations of business size, the empirical results reveal that (1) more conservative retailers are likely to measure more performance indicators, (2) retailers using more performance indicators are likely to have better operational performance, and (3) less aggressiveness retailers tend to be associated with better financial performance. This study has provided evidence that strategic orientation is associated with the financial aspect of business performance, and performance measurement with the operational aspect of business performance. The results provide useful insights for Internet retailing managers, especially concerning the importance of performance measurement, and the choice of strategic orientation. More importantly, this study opens up possibilities for further study of performance measurement and businesss strategy of internet retailing business

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Newlands, David J. "Developing supply chain methodologies for small to medium sized enterprises." Thesis, Coventry University, 2001. http://curve.coventry.ac.uk/open/items/21c6a124-706a-d58b-a106-7e6db420b4c7/1.

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This thesis summarises research focused on the requisites required to implement improvement initiatives successfully. Processes used to enhance supply chain performance initiatives are examined. The core hypothesis is that a preconditioning programme provides support for progressive organisations, irrespective of size or position in the supply chain. An interpretation matrix developed as a result of action research with M E Ltd was tested with NP Ltd and its suppliers. During search conferences the matrix was found to add value by serving as a common platform to record then compare observations and agree a common understanding between participants. Based on qualitative descriptions of training and learning in organisations from the 1950s to the 1970s, Barrington's model has three levels: 'systematic approach' predominating in the 1950s, 'appraisal approach' developed extensively in the 1960s and an 'attitude to continuous improvement' that was promoted after the 1970s fuel crises. This model was used as the basis for selecting collaborating establishments. The literature review concludes that conventional supplier development has the attributes of the systematic approach, which is considered the least effective level. M E Ltd was considering introducing appraisal, had few attributes of the systematic approach, and had an attitude for continuous improvement. A company specific survey was undertaken that led to a series of remedial actions which were identified as a preconditioning programme prior to supplier development. NP Ltd selected leaders by attitude, had institutionalised appraisals and once the core group was established, trained employees with systematic techniques. AAP Ltd had the attitude and systematic techniques, yet did not have appraisal systems. Principal conclusions of this are: · These case studies suggest companies can have any two of Barrington's levels. As a result, an alternate depiction of Barrington’s model is suggested. · The cases indicate that preconditioning can occur within a company, from customer to suppliers and from suppliers to customer. · The cases suggest product development roadmap stability as a root cause for negative effects to the relationship between customer and supplier.

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Fletcher, Margaret. "Internationalising small and medium sized enterprises (SMEs) a learning approach." Thesis, Connect to e-thesis, 2007. http://theses.gla.ac.uk/984/.

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Thesis (Ph.D.) - University of Glasgow, 2007.
Ph.D. thesis submitted to the Department of Management, University of Glasgow, 2007. Includes bibliographical references. Print version also available.

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Checksfield, M. J. "Pole slipping protection for small and medium sized embedded generation." Thesis, University of Bath, 1997. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760705.

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Stovall, Shawn Eric. "Global electronic funds transfer between small and medium sized companies." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37228.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management, 2006.
Includes bibliographical references (leaf 64).
Cross-border electronic funds transfer is a rapidly expanding field for business and consumer payments. Large multi-national corporations have been able to invest the capital necessary to create infrastructures or work with banking institutions to facilitate payments in the past, but small and medium sized companies were limited in their ability to utilize electronic payment systems. The growth of global business has created a need for effective payment systems for the many small and medium sized companies. The evolution of the industry is dependent on the convergence of business, technology and government regulation in order to succeed. This paper provides an overview of global funds transfer and future trends in the context of both business and consumer payments.
by Shawn Eric Stovall.
M.B.A.

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Håkansson, Anders. "Industrial design : rapid tooling for small and medium sized enterprises." Licentiate thesis, Luleå tekniska universitet, Innovation och Design, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-25650.

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This licentiate thesis combines three different topics, the small business environment, industrial design and rapid tooling. Smaller companies often suffer from lack of resources in many ways and since most theoretical product development methods are formulated for larger companies, this is a problem. The possibility to design and give their products the desired form is therefore difficult. Rapid tooling is a new way of producing forming tools that cut the cost and lead time compared to conventional tooling methods. The aim of this thesis is to investigate and clarify if Rapid tooling is a solution to the problem of using forming tools in smaller companies. These tools can be used both as early prototype tools to verify a design and make a basis for decision of acquiring conventional tools for long production series, and as production tools for shorter production series. Paper A explains the initial problem formulation and the combining of the three topics. Also a small case study is included to help clarifying the aim to find a way for smaller companies to use forming tools that are adapted to their specific situation. Paper B focuses on the implementation of Rapid Tooling methods in smaller companies and whether to make the tools in-house with an own RT-machine, or buy the service externally from a service provider. Paper C deals with the question of how to choose the right RT-method for your specific situation. Each RT-method has its own advantages as well as disadvantages and are more suited for certain types of applications. It is therefore important to choose the right RT-method that is best for your product and what kind of tool you need. The thesis is concluded with plans for further research.
Godkänd; 2003; 20070218 (ysko)

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Quartey, Peter. "Finance and small and medium-sized enterprise development in Ghana." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488429.

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This thesis provides a critical evaluation of the inter-relationship between finance and other key factors and SME development. However, the study places much emphasis on issues relating finance and SME development since studies have shown that financial constraint is the major factor affecting SME entrepreneurs in Ghana. Issues of finance and small and medium-sized enterprises (SMEs) in developing countries have dominated the research agenda at various policy levels. However, very little empirical analysis, that is, hypothesis testing, has been carried out to ascertain the relationship between finance and enterprise performance. Although a few studies have attempted to examine this relationship, there remain large gaps in our knowledge concerning the relationship between finance and SME development. This thesis aims to fill these gaps in our knowledge. The objective of the study is to provide a better understanding of the relationship between finance and other key factors such as exports, education, inter-fiem linkages and small and medium enterprise development in Ghana. It will conduct hypothesis testing on key relationships on the financial structure of small and medium enterprises in Ghana and also ascertain how firms differ in their demand for internal and external sources of finance. The study will also investigate the determinants of growth and SME entrepreneur's access to finance. The analysis is based on firm level data gathered in 1999 from 208 small and medium enterprises located within a 50 Kilometre geographical radius of five principal cities in Ghana. The Study employed a combination of analytical techniques, namely, tile 'Basic Detailed Characteristics' approach and regression analysis (Two Stage Least Squares and Logistic Regression Analysis). This allowed for an exhaustive analysis of the SME sector and its potential for income, employment, and economic growth. The empirical issues revealed by the analysis were: First, results from the regression equation on the determininants of firm growth confirmed the principal hypothesis of the thesis, that is, access to finance exerts a significantly positive effect on growth. This indicates the need to improve the availability of credit to SMEs to enable*the sector realise its potential. Another major finding is, increases in firm size exert a negative and statistically significant effect on growth (when defined as growth in sales). However, when growth is defined as value added, increases in firm size have a positive and statistically significant effect on growth. This has very useful implications for policy, that is, support programmes should be equally targeted towards small and medium enterprises. Another major finding is, exporting firms perform better than non-exporting firms. This re-emphasizes the need for policies to support upgrading of SME products to meet acceptable standards and compete internationally. Higher levels of education of SME entrepreneurs also exert a statistically significant effect on growth. There is therefore the need to educate entrepreneurs especially on production techniques and managerial abilities. The second regression equation investigated the determinants of access to finance and found that frill size exerts a significantly positive effect on access to finance. This implies small firms are often marginalized in the allocation of credit, hence there is the need to target more credit to the small-scale sector. Secondly, older firms tend to have better access to finance than newly established firms. An export equation was also estimated and very interesting findings were revealed. First, foreign owned firms are more likely to export than locally owned enterprises. Educated entrepreneurs are more likely to export than tile less educated ones. Also, males are more likely export than their female counterparts. Finally, medium-sized firms are more likely to export than small-scale enterprises.

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Oluwafemi, Tolulope. "Essays on ambidextrous leadership in small and medium sized firms." Thesis, Bangor University, 2018. https://research.bangor.ac.uk/portal/en/theses/essays-on-ambidextrous-leadership-in-small-and-medium-sized-firms(54628b39-189d-401a-8a90-9aa97e6cf69d).html.

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As the growing body of literature draws on various theoretical perspectives of ambidexterity - an organization’s ability to balance both exploration and exploitation activities - an important stream has emerged that focuses on the role of leaders in the development of ambidexterity. This thesis is seeking to advance knowledge on how SME leaders engage in ambidextrous leadership to respond to the complexities of innovation and improve employee’s innovative behaviors as well as overall business performance. Using survey generated data from 98 SMEs, the first paper reveals that opening and closing leadership behaviors predicted employee explorative and exploitative innovation behaviors respectively above all control variables. The combination of both leadership behaviors also predicted employee ambidexterity. A significant revelation was that the effect of ambidextrous leadership behaviors on employee innovation behaviors is mediated by adaptive/flexible leadership behavior. The second paper investigates the association of potentially relevant antecedents: personality traits, emotional intelligence, adaptive/flexible leadership, transformational leadership and transactional leadership to ambidextrous leadership behaviors (including opening leadership behaviors and closing leadership behaviors). With the exception of personality traits which showed no relationship to ambidextrous leadership, the other independent variables showed varying relationships to ambidextrous leadership. Using a qualitative methodology (interviews), the third paper explores ambidextrous leadership behaviors in female entrepreneurs in relation to gender-role identity. Our findings from semi-structured interviews with 14 female entrepreneurs in Wales reveal that female leaders in our study are mostly androgynous and ambidextrous. Our results demonstrate that female entrepreneurs have little or no consideration for gender stereotypes in performing their leadership duties. Rather, greater focus is placed on demonstrating their competence using traits and leadership behaviors that drive goal accomplishment including the integration of stereotypic masculine and feminine leadership behaviors as considered necessary. Additionally, we observe that the choice of leadership behavior/trait that is emphasized at any point in time is contingent on contextual or situational demands of work as well as individual competencies of the entrepreneur. Overall, this thesis highlights theoretical and practical implications for ambidextrous leadership. Further, it provides steps towards effective understanding of ambidextrous leadership development and practical applications. This thesis indicates that ambidextrous leadership is important for SMEs seeking to enhance employee innovative work behaviors.

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Hervé, Annaële. "lnternationalization and Digitalization of micro-, small- and medium-sized enterprises." Thesis, Université de Lorraine, 2021. http://www.theses.fr/2021LORR0011.

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L'avènement des technologies numériques a radicalement transformé les entreprises et les sociétés. Ces transformations sont particulièrement disruptives au regard de la nouvelle réalité du commerce international "connecté". Cependant, les théories traditionnelles sur l'internationalisation des entreprises ne traitent pas spécifiquement des effets omniprésents des technologies numériques. L'objectif de la thèse sur articles est d'étudier l'internationalisation et la numérisation des entreprises et contribuer aux connaissances sur la réalisation d'activités internationales entrepreneuriales et compétitives dans un contexte numérique. Le projet de recherche suggère de relier les dimensions d'intérêt par les comportements entrepreneuriaux des entreprises et des individus et développe un processus conceptuel global qui démontre comment les technologies numériques impactent les comportements entrepreneuriaux et comment façonner de nouvelles opportunités pour améliorer l’intensité d'internationalisation
In recent years, the advent of digital technologies has radically transformed the business world and societies paradigms. The current transformations are particularly disruptive with regard to the new reality of digital connected global trade. However, traditional theories and models on internationalization of firms do not specifically address the pervasive effects of digital technologies. The purpose of the paper-based dissertation is to study the internationalization and digitalization of firms and to contribute to the knowledge on achieving entrepreneurial and competitive international activities in a digital context. By investigating entrepreneurial behaviors of firms and individuals, the research project suggests to link the dimensions of interest through an overall conceptual process that demonstrates how the use of digital technologies impact entrepreneurial behaviors and how this might shape new opportunities to enhance the propensity for internationalization

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Dissertations / Theses on the topic 'Small and Medium-sized Entities'

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