subject:(SME)

Jönköping University

1. Ahmed, Khondoker Emran. Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs.

Degree: Jönköping International Business School, 2012, Jönköping University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19549

► Internationalization is a topic of much importance because of its complex nature. In this study, the focus is on the initial challenges that the… (more)

Subjects/Keywords: SME

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APA (6^th Edition):

Ahmed, K. E. (2012). Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19549

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Ahmed, Khondoker Emran. “Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs.” 2012. Thesis, Jönköping University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19549.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Ahmed, Khondoker Emran. “Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs.” 2012. Web. 15 Aug 2020.

Vancouver:

Ahmed KE. Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs. [Internet] [Thesis]. Jönköping University; 2012. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19549.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ahmed KE. Challenges in the initial stage of internationalization : A study of Swedish and Bangladeshi SMEs. [Thesis]. Jönköping University; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19549

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Tampereen ammattikorkeakoulu

2. Heurman, Mark. Marketing Plan for a SME.

Degree: 2015, Tampereen ammattikorkeakoulu

URL: http://www.theseus.fi/handle/10024/99769

► The aim of this bachelor’s thesis was to create a marketing plan for E.A.T. Tampere, a bike rental and city tour business in Tampere, Finland.… (more)

Subjects/Keywords: SME

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APA (6^th Edition):

Heurman, M. (2015). Marketing Plan for a SME. (Thesis). Tampereen ammattikorkeakoulu. Retrieved from http://www.theseus.fi/handle/10024/99769

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Heurman, Mark. “Marketing Plan for a SME.” 2015. Thesis, Tampereen ammattikorkeakoulu. Accessed August 15, 2020. http://www.theseus.fi/handle/10024/99769.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Heurman, Mark. “Marketing Plan for a SME.” 2015. Web. 15 Aug 2020.

Vancouver:

Heurman M. Marketing Plan for a SME. [Internet] [Thesis]. Tampereen ammattikorkeakoulu; 2015. [cited 2020 Aug 15]. Available from: http://www.theseus.fi/handle/10024/99769.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Heurman M. Marketing Plan for a SME. [Thesis]. Tampereen ammattikorkeakoulu; 2015. Available from: http://www.theseus.fi/handle/10024/99769

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kristianstad University

3. Delic, Anel. SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen.

Degree: Health and Society, 2015, Kristianstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14206

►

Syftet med denna uppsats är att öka förståelsen för SME företagens val av finansiering och val av kapitalbudgeteringsteknik. Vidare är syftet att se hur… (more)

▼

Syftet med denna uppsats är att öka förståelsen för SME företagens val av finansiering och val av kapitalbudgeteringsteknik. Vidare är syftet att se hur finansieringsvalet och valet av kapitalbudgeteringsteknik förhåller sig till varandra. Detta är viktigt av anledningen att SME företagen bidrar till sysselsättningsskapandet i samhället, och finansieringsvalet och användandet av kapitalbudgeteringstekniker kan vara fundamentala för deras bidrag. För att erhålla en djupare förståelse har ett kvalitativt tillvägagångssätt valts där sju tillverkande SME företag i Sverige intervjuats. De huvudsakliga resultaten är följande, (1) SME företag använder mestadels återinvesterat kapital och undviker att finansiera investeringar från utomstående finansiella institutioner. Vidare, (2) användes mindre sofistikerade kapitalbudgeteringstekniker oavsett valet av finansieringskälla. Däremot, (3) upplever SME företagen en finansiell press från finansiella institutioner när de lider av likviditetsbegränsningar. Detta resulterar i att SME företagen lägger en payback period på investeringen för att tillgodose kraven från de finansiella institutionerna. Denna uppsats avslutas med riktlinjer för framtida forskning.

The purpose of this thesis is to increase understanding of the financial choices made by SMEs and the choice of capital budgeting techniques. Furthermore, to see if the choice of financing have an influence on the choice of capital budgeting technique. This is important since SMEs contribute to employment in the society and the financial choice and use of capital budgeting techniques could be crucial to their contribution. To capture in-depth understanding, this thesis have used a qualitative approach and interviewed seven manufacturing SMEs located in Sweden. The main findings are the following, (1) SMEs mainly use reinvested capital and avoid financing if possible from financial institutions. Furthermore, (2) less sophisticated capital budgeting techniques was used regardless of financial choice. However, (3) when SMEs suffer from liquidity problems they express to feel financial pressure from financial institutions. Which leads to SMEs putting a payback period on the investment to satisfy the demands from financial institutions. This thesis concludes with guidelines for future research.

Subjects/Keywords: SME; kapitalbudgeteringsteknik

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APA (6^th Edition):

Delic, A. (2015). SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14206

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Delic, Anel. “SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen.” 2015. Thesis, Kristianstad University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14206.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Delic, Anel. “SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen.” 2015. Web. 15 Aug 2020.

Vancouver:

Delic A. SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen. [Internet] [Thesis]. Kristianstad University; 2015. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14206.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Delic A. SME företagens tillvägagångssätt för investeringsbedömningar och val av finansiering : analys av de bakomliggande resonemangen. [Thesis]. Kristianstad University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14206

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Leiden University

4. Vuijsje, Francis. Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013.

Degree: 2015, Leiden University

URL: http://hdl.handle.net/1887/35658

An overview and analysis of the Small and Medium Enterprise policies of the Japanese government during the period 2006-2013 and of the effect of the 2008 global financial crisis on these policies. Advisors/Committee Members: Shibata, dr. Saori (advisor).

Subjects/Keywords: Japan; SME; public policy; SME policy

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APA (6^th Edition):

Vuijsje, F. (2015). Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013. (Masters Thesis). Leiden University. Retrieved from http://hdl.handle.net/1887/35658

Chicago Manual of Style (16^th Edition):

Vuijsje, Francis. “Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013.” 2015. Masters Thesis, Leiden University. Accessed August 15, 2020. http://hdl.handle.net/1887/35658.

MLA Handbook (7^th Edition):

Vuijsje, Francis. “Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013.” 2015. Web. 15 Aug 2020.

Vancouver:

Vuijsje F. Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013. [Internet] [Masters thesis]. Leiden University; 2015. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/1887/35658.

Council of Science Editors:

Vuijsje F. Japanese Public SME Policy and the Global Financial Crisis: Policy Trends in the Period 2006-2013. [Masters Thesis]. Leiden University; 2015. Available from: http://hdl.handle.net/1887/35658

Victoria University of Wellington

5. Jadamba, Uyanga. Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities.

Degree: 2014, Victoria University of Wellington

URL: http://hdl.handle.net/10063/8722

► This study examines three important aspects of financial reporting practice of Small and Medium sized Entities (SMEs) in developing economy. First, the study investigates the… (more)

Subjects/Keywords: Accounting standard; IFRS for SME; SME

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APA (6^th Edition):

Jadamba, U. (2014). Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities. (Doctoral Dissertation). Victoria University of Wellington. Retrieved from http://hdl.handle.net/10063/8722

Chicago Manual of Style (16^th Edition):

Jadamba, Uyanga. “Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities.” 2014. Doctoral Dissertation, Victoria University of Wellington. Accessed August 15, 2020. http://hdl.handle.net/10063/8722.

MLA Handbook (7^th Edition):

Jadamba, Uyanga. “Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities.” 2014. Web. 15 Aug 2020.

Vancouver:

Jadamba U. Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities. [Internet] [Doctoral dissertation]. Victoria University of Wellington; 2014. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/10063/8722.

Council of Science Editors:

Jadamba U. Financial reporting by Small and Medium sized Entities in Mongolia and the International Financial Reporting Standard for Small and Medium sized Entities. [Doctoral Dissertation]. Victoria University of Wellington; 2014. Available from: http://hdl.handle.net/10063/8722

University of KwaZulu-Natal

6. Marima, Nelia Eta. Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe.

Degree: 2018, University of KwaZulu-Natal

URL: https://researchspace.ukzn.ac.za/handle/10413/18326

► This study examines how innovation can be used as a strategy by SMEs in Zimbabwe to achieve both survival and growth. A sample of 385… (more)

▼ This study examines how innovation can be used as a strategy by SMEs in Zimbabwe to achieve both survival and growth. A sample of 385 employees and owner managers of the manufacturing SMEs in the Mashonaland West province of Zimbabwe was taken for the study using convenience and purposive sampling. In order to answer the research questions, a questionnaire which had both open-ended and closed-ended questions was designed and administered to the sample with a response rate of 85.7 per cent. The study found that most SMEs did not have innovation policies in their organisations although the majority of the SMEs claimed to be involved in open innovation. An interesting finding from the study was that most SMEs rewarded people who brought in innovative ideas to the company. The study also found that the SMEs were facing a number of challenges which were impairing their ability to be innovative. Consequently, these challenges were threatening their survival and growth. These challenges include capital shortages, lack of ‘manpower’, poor infrastructure, competition, lack of government support, strict and unconducive rules and regulations and technological problems. However, the challenge that seemed to be affecting the SMEs the most was that of capital shortage. The study recommended to the SMEs that they should not rely on only a few sources of funding but that they should have a large portfolio of funding sources. Additionally, the study recommended the government to take steps to increase the capacity of financial institutions to construct profitable SME lending programmes. In addition, to survive and grow SMEs also need to be involved in innovative activities such as product innovation, marketing innovation and organisational innovation. The study also found that there was need for SMEs to open new markets in order for them to achieve sustainable growth. Moreover, the study advised that the SMEs should hold refresher courses or training on innovation in their companies. It is hoped that future studies will help uncover how capital shortages affect the ability to innovate within small to medium enterprises. Advisors/Committee Members: Phiri, Maxwell Agabu. (advisor).

Subjects/Keywords: SME.; Innovation.; Manufacturing SME.; Innovation strategy.; SME growth.; SME survival.; Mashonaland West Province.

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APA (6^th Edition):

Marima, N. E. (2018). Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe. (Thesis). University of KwaZulu-Natal. Retrieved from https://researchspace.ukzn.ac.za/handle/10413/18326

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Marima, Nelia Eta. “Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe.” 2018. Thesis, University of KwaZulu-Natal. Accessed August 15, 2020. https://researchspace.ukzn.ac.za/handle/10413/18326.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Marima, Nelia Eta. “Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe.” 2018. Web. 15 Aug 2020.

Vancouver:

Marima NE. Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe. [Internet] [Thesis]. University of KwaZulu-Natal; 2018. [cited 2020 Aug 15]. Available from: https://researchspace.ukzn.ac.za/handle/10413/18326.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Marima NE. Innovation as a strategy for small to medium enterprises’ (SMEs) survival and growth in Mashonaland West Province, Zimbabwe. [Thesis]. University of KwaZulu-Natal; 2018. Available from: https://researchspace.ukzn.ac.za/handle/10413/18326

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Debrecen

7. Turcsán, István. Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis .

Degree: DE – ATC – Gazdálkodástudományi és Vidékfejlesztési Kar, 2014, University of Debrecen

URL: http://hdl.handle.net/2437/178039

► During the selection of my thesis’s topic, I tried to drop my choice to an area that is closely related to my studies, to fit… (more)

▼ During the selection of my thesis’s topic, I tried to drop my choice to an area that is closely related to my studies, to fit my interests and show actualities with the current economic policy both at EU and Hungarian level. As a result, my thesis is written about a tender in relation with small and medium-sized enterprises (SMEs). The purpose of my thesis is making an economic analysis regarding to the winner applicants in Debrecen for the tender of North Great Plain Operational Programme in 2009 (ÉAOP 2009). In my analysis, I approach the businesses’ economic indicators through the intended effects of the tender. During my study, the annual reports of the winner applicants were used between the period of 2008-2012. The implementations of the projects were the period of 2010-2011, so the examined data reflect the economic situation of SMEs before the tender, and after as well. According to my hypothesis, the intended effects of the tender can be demonstrated through the changes, which happened in investigated SMEs’ asset structure, efficiency, and profitability indicators. In my thesis, primary and secondary researches were carried out as well. Processing of literature review presents the results of my secondary research. During my primary research the annual reports of the companies were analyzed, on the other hand, in-depth interviews are trying to verify my results. During my examination, I have got the following results. In connection with expansion and modernization of premises, it is demonstrable, that winner SMEs on ÉAOP 2009 tender have improved their fixed assets growth ratio, and this process have continued after the investment period, which connected to the tender. The result is verified by in-depth interviews, as well. Based on my research related to the increase of competitiveness, it is demonstrable, that most of the winner SMEs on ÉAOP 2009 tender has increased value-added production between 2008-2012. Even so reduction has occurred related to value-added production per capita. Due to this, we can not talk about the growth of competitiveness. Based on my analyses, the winner SMEs on ÉAOP 2009 tender has increased or maintained the employment level. However, profitability of labour expense ratio has shown reduction. In-depth interviews, the respondents from SMEs claimed that commitment related to maintain employment level has caused huge difficulties for companies. As a result, I conclude, that the ÉAOP 2009 tender was inappropriate tool to maintain the employment level. During on my research it was concluded, that capitalization ratio of the winner SMEs in Debrecen on ÉAOP 2009 tender has reduced. Advisors/Committee Members: Csajbók, Ildikó (advisor).

Subjects/Keywords: SME; Support system

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APA (6^th Edition):

Turcsán, I. (2014). Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis . (Thesis). University of Debrecen. Retrieved from http://hdl.handle.net/2437/178039

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Turcsán, István. “Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis .” 2014. Thesis, University of Debrecen. Accessed August 15, 2020. http://hdl.handle.net/2437/178039.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Turcsán, István. “Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis .” 2014. Web. 15 Aug 2020.

Vancouver:

Turcsán I. Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis . [Internet] [Thesis]. University of Debrecen; 2014. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/2437/178039.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Turcsán I. Examining the intended and unintended impacts of a tender on the development of small and medium-sized enterprises with the tools of economic analysis . [Thesis]. University of Debrecen; 2014. Available from: http://hdl.handle.net/2437/178039

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

KTH

8. Kuhakarn, Ravinda. Open Innovation Activity for Product Development in SMEs.

Degree: Business Development and Entrepreneurship, 2012, KTH

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-97928

► Open innovation opens up organizational boundaries so that a company can use and combine internal and external knowledge to develop and commercialize its own… (more)

Subjects/Keywords: Open Innovation; SME

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APA (6^th Edition):

Kuhakarn, R. (2012). Open Innovation Activity for Product Development in SMEs. (Thesis). KTH. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-97928

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kuhakarn, Ravinda. “Open Innovation Activity for Product Development in SMEs.” 2012. Thesis, KTH. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-97928.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kuhakarn, Ravinda. “Open Innovation Activity for Product Development in SMEs.” 2012. Web. 15 Aug 2020.

Vancouver:

Kuhakarn R. Open Innovation Activity for Product Development in SMEs. [Internet] [Thesis]. KTH; 2012. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-97928.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kuhakarn R. Open Innovation Activity for Product Development in SMEs. [Thesis]. KTH; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-97928

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

9. Kraus, Patrick. An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg.

Degree: PhD, 2015, University of Chester

URL: http://hdl.handle.net/10034/620388

► This thesis contributes to a field of scholarly research that seems to be receiving increasing attention, especially in recent times, although one has to acknowledge… (more)

▼ This thesis contributes to a field of scholarly research that seems to be receiving increasing attention, especially in recent times, although one has to acknowledge that there is still a severe lack of understanding. It is generally believed that the vast majority of research is still focused on large corporations, given their visibility and individual impact on the society, and this is particularly true in the re-search on sustainability and responsibility. In the course of this work, an extensive review of the relevant literature was conducted, including a holistic systematic analysis of a sample of leading small business and entrepreneurship journals, fol-lowed by an in-depth, narrative review based on a much broader selection of articles from various sources. The review revealed that there is little research on sustainability and responsibility in SMEs in Germany and that the vast majority of this research is quantitative in nature. The aim of this research is to, thus, develop an in-depth understanding of the sustainability and responsibility engagement of manufacturing SMEs in the federal state of Baden-Württemberg and, hence, also present and analyse the views of the participants in this research. Manufacturing SMEs were selected as the focal sample as the sector is very important to the regional community and it can be assumed that, given the nature of their operations, they are in some ways engaged in sustainability activities. For this reason, an interview-study with 30 participants from the SME sector was conducted, underpinned by an interpretive research paradigm. The interviewees included owner-managers (OMs) and managing directors (MDs) from a purposively created sample of SMEs. It must be noted that the focus is not on addressing some CSR role models, but on the ‘ordinary’ SME in-stead. The findings of this research are multifaceted. It was found that many SMEs in the sample tend to follow an extreme, long-term perspective based on a special ethos or values, such as fairness, honesty and trust. There seems to be a consider-able reservation towards the business principles of large corporations. The re-search provides an in-depth discussion on various sustainability dimensions identified in the data. This includes embeddedness in the local community, which varies considerably between the participating firms; focus on employees, which tendsto be seen as the most important resource, and caring for them is for most participants an essential point; and engagement in environmental issues, which tends to be of lower importance for participants except in the case of practices that directly lead to positive economic results. Overall, the research identifies that economic considerations dominate the worldview of participants. However, firms are not considered instruments of short-term profits; instead, natural, long-term development of firms is the overall goal. The research additionally finds that some SMEs in the sample are motivated to find a balance between informal and formal management approaches. In…

Subjects/Keywords: 658.02; SME; Germany

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APA (6^th Edition):

Kraus, P. (2015). An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg. (Doctoral Dissertation). University of Chester. Retrieved from http://hdl.handle.net/10034/620388

Chicago Manual of Style (16^th Edition):

Kraus, Patrick. “An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg.” 2015. Doctoral Dissertation, University of Chester. Accessed August 15, 2020. http://hdl.handle.net/10034/620388.

MLA Handbook (7^th Edition):

Kraus, Patrick. “An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg.” 2015. Web. 15 Aug 2020.

Vancouver:

Kraus P. An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg. [Internet] [Doctoral dissertation]. University of Chester; 2015. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/10034/620388.

Council of Science Editors:

Kraus P. An exploratory examination of SMEs in Germany : sustainability and responsibility engagement of 'Mittelstand' firms in Baden-Württemberg. [Doctoral Dissertation]. University of Chester; 2015. Available from: http://hdl.handle.net/10034/620388

Universidade Nova

10. Silva, Tiago dos Santos. Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME.

Degree: 2012, Universidade Nova

URL: https://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/9618

►

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business… (more)

Subjects/Keywords: Innovation; SME; Portuguese; Determinants

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APA (6^th Edition):

Silva, T. d. S. (2012). Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME. (Thesis). Universidade Nova. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/9618

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Silva, Tiago dos Santos. “Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME.” 2012. Thesis, Universidade Nova. Accessed August 15, 2020. https://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/9618.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Silva, Tiago dos Santos. “Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME.” 2012. Web. 15 Aug 2020.

Vancouver:

Silva TdS. Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME. [Internet] [Thesis]. Universidade Nova; 2012. [cited 2020 Aug 15]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/9618.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Silva TdS. Innovation at Polisport: Discoverding the drivers and impact on performance at a Portuguese SME. [Thesis]. Universidade Nova; 2012. Available from: https://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/9618

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Cape Peninsula University of Technology

11. Daniel, Nolan Eric. The effective measurement of SME e-commerce performance in the Western Cape .

Degree: 2011, Cape Peninsula University of Technology

URL: http://etd.cput.ac.za/handle/20.500.11838/1379

► The importance of e-commerce for SMEs has been well established. However, it remains an area of strategic concern amongst organisations across all industries. Furthermore, there… (more)

▼ The importance of e-commerce for SMEs has been well established. However, it remains an area of strategic concern amongst organisations across all industries. Furthermore, there is distinct lack of strategic planning in the majority of SMEs. Performance measurement has been identified as an important mechanism for making strategic decisions and it has been suggested that organisations align their strategic planning with their performance measurement systems. However, a large percentage of SMEs have no formal performance measurement systems in place. This has therefore been identified as a potential growth area for SMEs on which the success of the informal sectors depends.Despite the importance of SMEs throughout all economies, to-date limited research has been conducted on SMEs and e-commerce performance measurement. The aim of the present study was to investigate the manner in which the lack of e-commerce performance measurement is influencing the effective management of SMEs in the Western Cape province of South Africa. To achieve this aim, an electronic survey, investigating various aspects of e-commerce performance measurement, was compiled and sent via electronic mail to SMEs of various industries in the Western Cape. A total of 31 SMEs responded. Results indicated that the majority (67.7%) of SMEs in the Western Cape were not currently measuring their e-commerce performance. It was, however, considered highly important to a large percentage of the respondents and 65% of the respondents indicated that they do plan to measure e-commerce performance in the future; however, they need to overcome a number of obstacles to do so. These obstacles were identified and a list of e-commerce performance measurement critical success factors was compiled to guide SMEs in future strategic planning.The present research has proved that SMEs in the Western Cape Province of South Africa are no different from the rest of the world in that they are lagging behind their larger counterparts in terms of e-commerce performance measurement and therefore are lagging behind in terms of strategic concern and the ultimate growth of the organisation is therefore at risk. E-commerce performance measurement is thus an important area that SMEs need to align with their organisations‟ strategy.

Subjects/Keywords: SME; E-commerce; Western Cape

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Daniel, N. E. (2011). The effective measurement of SME e-commerce performance in the Western Cape . (Thesis). Cape Peninsula University of Technology. Retrieved from http://etd.cput.ac.za/handle/20.500.11838/1379

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Daniel, Nolan Eric. “The effective measurement of SME e-commerce performance in the Western Cape .” 2011. Thesis, Cape Peninsula University of Technology. Accessed August 15, 2020. http://etd.cput.ac.za/handle/20.500.11838/1379.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Daniel, Nolan Eric. “The effective measurement of SME e-commerce performance in the Western Cape .” 2011. Web. 15 Aug 2020.

Vancouver:

Daniel NE. The effective measurement of SME e-commerce performance in the Western Cape . [Internet] [Thesis]. Cape Peninsula University of Technology; 2011. [cited 2020 Aug 15]. Available from: http://etd.cput.ac.za/handle/20.500.11838/1379.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Daniel NE. The effective measurement of SME e-commerce performance in the Western Cape . [Thesis]. Cape Peninsula University of Technology; 2011. Available from: http://etd.cput.ac.za/handle/20.500.11838/1379

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

12. Versinskas, Tomas. Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice.

Degree: Docteur es, Droit privé, 2014, Paris 13

URL: http://www.theses.fr/2014PA131030

►

Dans le cadre de cette thèse doctorale, intitulée « Titrisation en droit lituanien : théorie et pratique », le phénomène de titrisation est apprécié vis-à-vis… (more)

▼

Dans le cadre de cette thèse doctorale, intitulée « Titrisation en droit lituanien : théorie et pratique », le phénomène de titrisation est apprécié vis-à-vis du droit lituanien. Pour pouvoir identifier la place du phénomène de titrisation au sein du système de droit lituanien, tout d'abord, sont analysés le stade de développement du droit financier et son autonomie vis-à-vis d'autres branches du droit, notamment, du droit civil et du droit des finances publiques. L'étude révèle que même si les éléments importants d'autonomie du droit financier sont présents, l'autonomie définitive de cette branche du droit n'est pas encore achevée. Cela est principalement dû à l'absence de clarté des limites entre le droit financier et le droit civil. La titrisation n'étant pas expressément réglementée par le droit lituanien, elle est qualifiée en tant qu'ensemble contractuel – phénomène émanant du droit civil. À la suite de la qualification des contrats de l'opération de titrisation en tant qu’ensemble contractuel, la structure, les limites et le contenu d'un tel ensemble sont identifiés. La suite de l'étude révèle les effets qu'une qualification évoquée pourrait porter sur les contrats de l'opération de titrisation. Notamment, les effets entre les contrats de l'ensemble et les « contractants extrêmes » sont appréciés. La deuxième partie de l'étude estconsacrée aux aspects pratiques de la mise en oeuvre des opérations de titrisation des actifs des PME en Lituanie. Notamment, il est démontré qu'il est possible de réaliser des opérations de titrisation des actifs des PME dans le cadre réglementaire lituanien actuel. Pourtant, une telle mise en oeuvre serait fortement encombrée par le cadreréglementaire, qui n'est pas adapté à ce type de montages juridico-financiers. Des propositions respectives quant aux modifications du cadre réglementaire lituanien sont faites.

In this doctor thesis, entitled “Securitisation Under Lithuanian Law: Theory and Practice”, the phenomenon of securitisation is analysed in respect of Lithuanian law. In order to identify the place of the phenomenon of securitisation within the legalsystem of Lithuania, firstly the state of development of the financial law and its autonomy with respect to other branches of law, such as civil law and public finance law, were analysed. The research revealed that despite the presence of importantelements, proving the autonomy of the financial law, its complete autonomy is note yet achieved. This is basically due to the absence of clarity as to the limits between the financial law and the civil law. As securitisation is not specifically regulated bythe Lithuanian law, it was qualified as a group of related contracts – phenomenon of the civil law. After qualifying of securitisation as a group of related contracts, the structure, limits and contents of such group of related contracts were identified. Further studies revealed the effects that such qualification could make on the contracts of the securitisation transaction. In particular, the effects of such qualification among…

Advisors/Committee Members: Mekki, Mustapha (thesis director).

Subjects/Keywords: Titrisation; PME; Securitisation; SME

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APA (6^th Edition):

Versinskas, T. (2014). Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice. (Doctoral Dissertation). Paris 13. Retrieved from http://www.theses.fr/2014PA131030

Chicago Manual of Style (16^th Edition):

Versinskas, Tomas. “Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice.” 2014. Doctoral Dissertation, Paris 13. Accessed August 15, 2020. http://www.theses.fr/2014PA131030.

MLA Handbook (7^th Edition):

Versinskas, Tomas. “Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice.” 2014. Web. 15 Aug 2020.

Vancouver:

Versinskas T. Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice. [Internet] [Doctoral dissertation]. Paris 13; 2014. [cited 2020 Aug 15]. Available from: http://www.theses.fr/2014PA131030.

Council of Science Editors:

Versinskas T. Titrisation en droit Lituanien : théorie et pratique : Securitisation under lithuanian law : theory and pratice. [Doctoral Dissertation]. Paris 13; 2014. Available from: http://www.theses.fr/2014PA131030

University of Ghana

13. Akpabli, D.A. Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana .

Degree: 2019, University of Ghana

URL: http://ugspace.ug.edu.gh/handle/123456789/32660

► Success and survival in today’s dynamic institutional environments and competitive markets require Small and Medium-Sized Enterprises (SMEs) to develop and build entrepreneurial capability (EC) to… (more)

▼ Success and survival in today’s dynamic institutional environments and competitive markets require Small and Medium-Sized Enterprises (SMEs) to develop and build entrepreneurial capability (EC) to continuously explore and exploit opportunities to generate value by creating and/or expanding entrepreneurial activities. Given the significant contributions of SMEs to the growth of Ghana’s economy, successive Ghanaian governments have sought to regulate, promote, and facilitate SME growth and performance through institutional framework and policy interventions. Despite the existence of these institutional framework and policy interventions, there is rather a high persistent failure of SMEs and entrepreneurship in general across Ghana. Studies assessing the failure of SMEs have not reached a consensus regarding the perspective from which the high persistent SME failure could be comprehensively investigated and understood. Process-view perspective of investigating SME failure has not been given much needed research attention. Thus, this thesis seeks to develop a theory-driven and process-oriented model to examine and predict the impact of EC and institutional factors on SME performance in Ghana. To achieve this purpose, three research objectives were put forth as follows: to examine and validate the theoretical linkages between opportunity exploration and exploitation as the proposed dimensions of EC; to assess the direct impact of EC on SME performance in Ghana; and to determine the moderating effect of institutional factors (IFs) on the relationship between EC and SME performance in Ghana. The resource-based theory, dynamic capabilities theory and institutional theory were employed as theoretical underpinnings of the study. Drawing on these theories, a conceptual framework was developed to examine the differential roles resources and capabilities played in capturing the dynamics in the entrepreneurial process. Based on the positivistic worldview, a quantitative research strategy was designed in a single stage cross-sectional survey. Five hundred and fifty (550) questionnaires were sent out to respondents who were conveniently sampled from the sampling frame of all registered SMEs in the Greater Accra region, drawn from the Integrated Business Establishment Survey database. Out of the 512 complete responses retrieved, 488 of them were found useable. Data was analysed using descriptive statistics and partial least square structured equation modelling (PLS-SEM). The findings validate EC as a process-oriented concept consisting of explorative and exploitative capabilities, where opportunity exploration precedes opportunity exploitation. The findings further show that EC positively and significantly impacts SME performance in Ghana. Regarding the moderating role of institutional functions on the relationship between EC and SME performance, the study found that the moderating effect is negative and significant for the regulatory functions; positive and…

Subjects/Keywords: Entrepreneurial Capability; SME Performance; Ghana

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APA (6^th Edition):

Akpabli, D. A. (2019). Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana . (Doctoral Dissertation). University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/32660

Chicago Manual of Style (16^th Edition):

Akpabli, D A. “Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana .” 2019. Doctoral Dissertation, University of Ghana. Accessed August 15, 2020. http://ugspace.ug.edu.gh/handle/123456789/32660.

MLA Handbook (7^th Edition):

Akpabli, D A. “Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana .” 2019. Web. 15 Aug 2020.

Vancouver:

Akpabli DA. Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana . [Internet] [Doctoral dissertation]. University of Ghana; 2019. [cited 2020 Aug 15]. Available from: http://ugspace.ug.edu.gh/handle/123456789/32660.

Council of Science Editors:

Akpabli DA. Entrepreneurial Capability, Institutional Factors and SME Performance in Ghana . [Doctoral Dissertation]. University of Ghana; 2019. Available from: http://ugspace.ug.edu.gh/handle/123456789/32660

Université Catholique de Louvain

14. Falize, Marine. Collaborations and SME internationalization : a business network approach.

Degree: 2016, Université Catholique de Louvain

URL: http://hdl.handle.net/2078.1/171103

►

If resources are everywhere, why collaboration is not? This is especially an important question for SMEs since they have to face challenges for their survival… (more)

Subjects/Keywords: SME; Internationalization; Collaboration; Network

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APA (6^th Edition):

Falize, M. (2016). Collaborations and SME internationalization : a business network approach. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/171103

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Falize, Marine. “Collaborations and SME internationalization : a business network approach.” 2016. Thesis, Université Catholique de Louvain. Accessed August 15, 2020. http://hdl.handle.net/2078.1/171103.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Falize, Marine. “Collaborations and SME internationalization : a business network approach.” 2016. Web. 15 Aug 2020.

Vancouver:

Falize M. Collaborations and SME internationalization : a business network approach. [Internet] [Thesis]. Université Catholique de Louvain; 2016. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/2078.1/171103.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Falize M. Collaborations and SME internationalization : a business network approach. [Thesis]. Université Catholique de Louvain; 2016. Available from: http://hdl.handle.net/2078.1/171103

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. James, Juli. How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study.

Degree: PhD, 2014, University of South Wales

URL: https://pure.southwales.ac.uk/en/studentthesis/how-can-the-combination-of-intelligence-innovation-and-interfacing-help-take-a-hitech-sme-to-market(769c0031-2cf9-451a-a1a7-e79201417408).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.679547

► This study interrogates the way in which marketing is carried out, or not carried out within a high technology based small business. The business in… (more)

Subjects/Keywords: 338.6; intelligence; innovation; SME

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APA (6^th Edition):

James, J. (2014). How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study. (Doctoral Dissertation). University of South Wales. Retrieved from https://pure.southwales.ac.uk/en/studentthesis/how-can-the-combination-of-intelligence-innovation-and-interfacing-help-take-a-hitech-sme-to-market(769c0031-2cf9-451a-a1a7-e79201417408).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.679547

Chicago Manual of Style (16^th Edition):

James, Juli. “How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study.” 2014. Doctoral Dissertation, University of South Wales. Accessed August 15, 2020. https://pure.southwales.ac.uk/en/studentthesis/how-can-the-combination-of-intelligence-innovation-and-interfacing-help-take-a-hitech-sme-to-market(769c0031-2cf9-451a-a1a7-e79201417408).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.679547.

MLA Handbook (7^th Edition):

James, Juli. “How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study.” 2014. Web. 15 Aug 2020.

Vancouver:

James J. How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study. [Internet] [Doctoral dissertation]. University of South Wales; 2014. [cited 2020 Aug 15]. Available from: https://pure.southwales.ac.uk/en/studentthesis/how-can-the-combination-of-intelligence-innovation-and-interfacing-help-take-a-hitech-sme-to-market(769c0031-2cf9-451a-a1a7-e79201417408).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.679547.

Council of Science Editors:

James J. How can the combination of intelligence, innovation and interfacing help take a hi-tech SME to market? : a case study. [Doctoral Dissertation]. University of South Wales; 2014. Available from: https://pure.southwales.ac.uk/en/studentthesis/how-can-the-combination-of-intelligence-innovation-and-interfacing-help-take-a-hitech-sme-to-market(769c0031-2cf9-451a-a1a7-e79201417408).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.679547

Royal Holloway, University of London

16. Fastenbauer, Judith Miriam. Access to finance by entrepreneurs in the UK and Austria.

Degree: PhD, 2015, Royal Holloway, University of London

URL: https://pure.royalholloway.ac.uk/portal/en/publications/access-to-finance-by-entrepreneurs-in-the-uk-and-austria(0be7e928-70d4-4392-8c62-75ef545aa728).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.792330

► There is a substantial amount of research on capital structures, credit rationing and discouraged borrowers of small and medium sized enterprises (SMEs). However, there is… (more)

Subjects/Keywords: entrepreneurship; SME; finance; lending

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APA (6^th Edition):

Fastenbauer, J. M. (2015). Access to finance by entrepreneurs in the UK and Austria. (Doctoral Dissertation). Royal Holloway, University of London. Retrieved from https://pure.royalholloway.ac.uk/portal/en/publications/access-to-finance-by-entrepreneurs-in-the-uk-and-austria(0be7e928-70d4-4392-8c62-75ef545aa728).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.792330

Chicago Manual of Style (16^th Edition):

Fastenbauer, Judith Miriam. “Access to finance by entrepreneurs in the UK and Austria.” 2015. Doctoral Dissertation, Royal Holloway, University of London. Accessed August 15, 2020. https://pure.royalholloway.ac.uk/portal/en/publications/access-to-finance-by-entrepreneurs-in-the-uk-and-austria(0be7e928-70d4-4392-8c62-75ef545aa728).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.792330.

MLA Handbook (7^th Edition):

Fastenbauer, Judith Miriam. “Access to finance by entrepreneurs in the UK and Austria.” 2015. Web. 15 Aug 2020.

Vancouver:

Fastenbauer JM. Access to finance by entrepreneurs in the UK and Austria. [Internet] [Doctoral dissertation]. Royal Holloway, University of London; 2015. [cited 2020 Aug 15]. Available from: https://pure.royalholloway.ac.uk/portal/en/publications/access-to-finance-by-entrepreneurs-in-the-uk-and-austria(0be7e928-70d4-4392-8c62-75ef545aa728).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.792330.

Council of Science Editors:

Fastenbauer JM. Access to finance by entrepreneurs in the UK and Austria. [Doctoral Dissertation]. Royal Holloway, University of London; 2015. Available from: https://pure.royalholloway.ac.uk/portal/en/publications/access-to-finance-by-entrepreneurs-in-the-uk-and-austria(0be7e928-70d4-4392-8c62-75ef545aa728).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.792330

17. Huber, Christian. Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs.

Degree: PhD, 2018, Abertay University

URL: https://rke.abertay.ac.uk/en/studentTheses/6ecafae7-1834-48bb-afbd-e5e8aaf97934 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760059

► This PhD is an exploratory study examining the current cost accounting systems and key indicators in SMEs in Germany. The study is based on a… (more)

▼ This PhD is an exploratory study examining the current cost accounting systems and key indicators in SMEs in Germany. The study is based on a survey and interviews with SME managers. Data are collected that provide information on the extent to which SME managers use their cost accounting and key indicators to obtain sound facts as the basis for their business decisions. On the one hand, this is about determining the current situation in German SMEs. On the other hand, the collected data should shed light on what information SME managers would like to have to support their work. In addition, it is being examined whether the target group of SMEs in the development of cost accounting and performance indicator systems is clearly addressed in economics. The aim of the research is to develop key indicators and a cost accounting system that is tailored to the specific needs of SMEs in Germany. In addition, the current scientific state of these two areas will be examined in a Literature Review. It also provides information on the extent to which SMEs are different from large companies, and whether these types of businesses are so different that a specialized cost accounting and key indicator system is justified and necessary for SMEs. For the development of a special system of cost accounting and the individual key figures, both quantitative and qualitative data are collected and analyzed. The results show that the way SMEs and large companies work differs significantly. Different levels of technology, different financing options on the capital market or the concentration of many tasks on a small number of employees in SMEs require different strategies than in large companies. A clear reference to the target group of SMEs often lacks in economics. In addition, research often lacks suggestions as to how the theoretical models can actually be put into practice. This is an access barrier for many SME managers, even though they are aware of the importance of tools that help them in planning, management and monitoring. The data collected has resulted in a cost accounting system and a set of indicators that can map the most pressing needs of SMEs managers, but at the same time, it is kept to a minimum so as not to overburden SME managers when implementing and running the system.

Subjects/Keywords: 658; Indicators; KPIs; Accounting; SME

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APA (6^th Edition):

Huber, C. (2018). Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs. (Doctoral Dissertation). Abertay University. Retrieved from https://rke.abertay.ac.uk/en/studentTheses/6ecafae7-1834-48bb-afbd-e5e8aaf97934 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760059

Chicago Manual of Style (16^th Edition):

Huber, Christian. “Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs.” 2018. Doctoral Dissertation, Abertay University. Accessed August 15, 2020. https://rke.abertay.ac.uk/en/studentTheses/6ecafae7-1834-48bb-afbd-e5e8aaf97934 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760059.

MLA Handbook (7^th Edition):

Huber, Christian. “Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs.” 2018. Web. 15 Aug 2020.

Vancouver:

Huber C. Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs. [Internet] [Doctoral dissertation]. Abertay University; 2018. [cited 2020 Aug 15]. Available from: https://rke.abertay.ac.uk/en/studentTheses/6ecafae7-1834-48bb-afbd-e5e8aaf97934 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760059.

Council of Science Editors:

Huber C. Key indicators of an effective cost accounting system for managerial decision making : an explanatory study of German SMEs. [Doctoral Dissertation]. Abertay University; 2018. Available from: https://rke.abertay.ac.uk/en/studentTheses/6ecafae7-1834-48bb-afbd-e5e8aaf97934 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760059

Jönköping University

18. Gunnarsson, Marcus. Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri.

Degree: Civil Engineering, 2016, Jönköping University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31019

► Purpose: Waste and negligence in the construction industry is a way too big factor of the high costs occurring. To reduce those wastes, some… (more)

Subjects/Keywords: Lean Construction; Slöserier; SME; Implementeringsproblematik

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APA (6^th Edition):

Gunnarsson, M. (2016). Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31019

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Gunnarsson, Marcus. “Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri.” 2016. Thesis, Jönköping University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31019.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Gunnarsson, Marcus. “Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri.” 2016. Web. 15 Aug 2020.

Vancouver:

Gunnarsson M. Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri. [Internet] [Thesis]. Jönköping University; 2016. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31019.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gunnarsson M. Implementering av Lean för små och medelstora byggentreprenadföretag för att reducera slöseri. [Thesis]. Jönköping University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31019

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

19. Taylan, Can. Innovationsprocesser i SME-företag : Från idé till kommersialisering.

Degree: Business Studies, 2011, Södertörn University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-13160

► Objective: For a long-term and viable economic development to take place in a country it needs to promote creativity and innovation in enterprises. The study… (more)

Subjects/Keywords: Innovationsprocess; entreprenörskap; teknik kommersialisering; SME

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Taylan, C. (2011). Innovationsprocesser i SME-företag : Från idé till kommersialisering. (Thesis). Södertörn University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-13160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Taylan, Can. “Innovationsprocesser i SME-företag : Från idé till kommersialisering.” 2011. Thesis, Södertörn University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-13160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Taylan, Can. “Innovationsprocesser i SME-företag : Från idé till kommersialisering.” 2011. Web. 15 Aug 2020.

Vancouver:

Taylan C. Innovationsprocesser i SME-företag : Från idé till kommersialisering. [Internet] [Thesis]. Södertörn University; 2011. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-13160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Taylan C. Innovationsprocesser i SME-företag : Från idé till kommersialisering. [Thesis]. Södertörn University; 2011. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-13160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Halmstad University

20. Mladenovic, Petar. Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad.

Degree: Business and Engineering (SET), 2012, Halmstad University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18932

► I en bank måste en kreditbedömning utföras innan ett kreditbeslut kan fattas. Utfallet beror då på om kreditbedömaren har tillräcklig information om företaget och… (more)

Subjects/Keywords: Kreditbedömning; sociala nätverk; SME

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Mladenovic, P. (2012). Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad. (Thesis). Halmstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18932

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mladenovic, Petar. “Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad.” 2012. Thesis, Halmstad University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18932.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mladenovic, Petar. “Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad.” 2012. Web. 15 Aug 2020.

Vancouver:

Mladenovic P. Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad. [Internet] [Thesis]. Halmstad University; 2012. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18932.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mladenovic P. Betydelsen av kreditbedömarens sociala nätverk inför kreditbeslutet i en småstad. [Thesis]. Halmstad University; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-18932

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Jönköping University

21. Andersson, Fredrik; Eliasson, Fredrik. Corporate Culture : Towards Building a Competitive Advantage in SMEs.

Degree: Business Administration, 2014, Jönköping University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23825

► A common perception in many SMEs is that the corporate culture is fuzzy and hard to manage. A common problem is that many business… (more)

Subjects/Keywords: Corporate culture; competitive advantage; SME

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Andersson, Fredrik; Eliasson, F. (2014). Corporate Culture : Towards Building a Competitive Advantage in SMEs. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23825

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Andersson, Fredrik; Eliasson, Fredrik. “Corporate Culture : Towards Building a Competitive Advantage in SMEs.” 2014. Thesis, Jönköping University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23825.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Andersson, Fredrik; Eliasson, Fredrik. “Corporate Culture : Towards Building a Competitive Advantage in SMEs.” 2014. Web. 15 Aug 2020.

Vancouver:

Andersson, Fredrik; Eliasson F. Corporate Culture : Towards Building a Competitive Advantage in SMEs. [Internet] [Thesis]. Jönköping University; 2014. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23825.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Andersson, Fredrik; Eliasson F. Corporate Culture : Towards Building a Competitive Advantage in SMEs. [Thesis]. Jönköping University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23825

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Uppsala University

22. Ling, Li. Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd.

Degree: Business Studies, 2014, Uppsala University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218021

► This exploratory study investigated the marketing transformation of typical Chinese manufacturing SME in the changing environment during last decades. The authors empirically studied the… (more)

Subjects/Keywords: SME; Marketing; Transformation; China

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Ling, L. (2014). Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218021

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Ling, Li. “Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd.” 2014. Thesis, Uppsala University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218021.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Ling, Li. “Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd.” 2014. Web. 15 Aug 2020.

Vancouver:

Ling L. Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd. [Internet] [Thesis]. Uppsala University; 2014. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218021.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ling L. Chinese Manufacturing SME’s Transformation from Marketing Perspective : A case study of the marketing transformation in Jiangsu Lugang Science & Technology Co. Ltd. [Thesis]. Uppsala University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218021

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Kwame Nkrumah University of Science and Technology

23. Moo, Fortunatus. A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions.

Degree: 2016, Kwame Nkrumah University of Science and Technology

URL: http://dspace.knust.edu.gh:8080/jspui/handle/123456789/8459

►

Small and Medium Enterprises (SMEs) the world over form the bedrock of economic growth because of their ability to respond to the systemic economic shocks… (more)

▼

Small and Medium Enterprises (SMEs) the world over form the bedrock of economic growth because of their ability to respond to the systemic economic shocks rapidly and their potential to generate jobs and income at the time when the large firm sector is undergoing a rapid decline and shedding jobs. The construction industry which is numerically dominated by SMEs is a strategic asset for employment generation, poverty reduction, redistribution of wealth and improvement in quality of life due to its forward and backward linkages with other sectors of the economy. Studies on the growth of SMEs in the construction industry in developing countries and Ghana in particular, have been generally scanty. However for SMEs to be well positioned to make the much needed economic impact there is the need to understand the factors that influence their growth so that policy guidelines can be formulated accordingly. Thus this study sought to identify key factors that influence the growth of Small and Medium Scale Contractors (SMSC) in Ghana and a model for predicting their growth developed thereof. The study adopted a mixed research approach where preliminary interviews were conducted and subsequently the resource base theory of business growth was adopted in developing questionnaires which were answered by SMSC in Ghana. The data from the quantitative survey was analyzed using multiple regression analysis (stepwise option). An R2 value of 0.619 was realized, suggesting that 61.9% of growth of SMSC in Ghana is accounted for by the findings. The findings show that lack of government support, unprofessional conduct of consultants, Delayed payment for work done, High staff turnover, Low educational level of contractor and Poor management expertise all show negative correlation with the growth of SMSC and thus tend to impede the growth. The findings also show that absence of politics in contracting, upgrading staff, availability of capital, comparing performance with peers in the industry all show positive correlation with the growth of SMSC and thus tend to enhance growth. The findings provide empirical evidence for adoption by policy makers and SMSC in Ghana that could enhance growth of SMSC.

A thesis submitted to the Department of Building Technology, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirement for the Degree of Master of Philosophy in Building Technology, 2015

KNUST

Subjects/Keywords: SME; SMSC; Growth; Ghana; Framework

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Moo, F. (2016). A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions. (Thesis). Kwame Nkrumah University of Science and Technology. Retrieved from http://dspace.knust.edu.gh:8080/jspui/handle/123456789/8459

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Moo, Fortunatus. “A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions.” 2016. Thesis, Kwame Nkrumah University of Science and Technology. Accessed August 15, 2020. http://dspace.knust.edu.gh:8080/jspui/handle/123456789/8459.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Moo, Fortunatus. “A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions.” 2016. Web. 15 Aug 2020.

Vancouver:

Moo F. A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions. [Internet] [Thesis]. Kwame Nkrumah University of Science and Technology; 2016. [cited 2020 Aug 15]. Available from: http://dspace.knust.edu.gh:8080/jspui/handle/123456789/8459.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Moo F. A model for predicting the growth of small and medium scale contractors (SMSC) in Ghana: emphasis on the three Northern Regions. [Thesis]. Kwame Nkrumah University of Science and Technology; 2016. Available from: http://dspace.knust.edu.gh:8080/jspui/handle/123456789/8459

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

NSYSU

24. Hsieh, Pei-chun. Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company.

Degree: Master, EMBA, 2013, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0616113-112055

► This thesis aims at investment evaluation in accordance with the company I work for. Analysis of two investment cases is suggested. This first one is… (more)

Subjects/Keywords: diversification; Small & Medium sized steel company; SME; SME transformation; investment evaluation

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APA (6^th Edition):

Hsieh, P. (2013). Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0616113-112055

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hsieh, Pei-chun. “Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company.” 2013. Thesis, NSYSU. Accessed August 15, 2020. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0616113-112055.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hsieh, Pei-chun. “Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company.” 2013. Web. 15 Aug 2020.

Vancouver:

Hsieh P. Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company. [Internet] [Thesis]. NSYSU; 2013. [cited 2020 Aug 15]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0616113-112055.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hsieh P. Diversification Strategy of Small and Medium Sized Steel Business - A Study of C Company. [Thesis]. NSYSU; 2013. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0616113-112055

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of KwaZulu-Natal

25. Bomani, Mapeto. Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe.

Degree: 2015, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/15281

► This study focuses on the success the Zimbabwe government policies and strategies in addressing the challenges faced by small and medium enterprises (SMEs) in Harare,… (more)

▼ This study focuses on the success the Zimbabwe government policies and strategies in addressing the challenges faced by small and medium enterprises (SMEs) in Harare, Zimbabwe. The study was conducted with a view to developing a policy and strategy framework for promoting the development of SMEs in Harare, Zimbabwe. Harare, the capital city of Zimbabwe, was used as a study site. Pragmatism constituted the research philosophy for the study. The study adopted a case study design in which SMEs in Harare were studied. The mixed-methods approach was employed, along with concurrent triangulation. SMEs, officials from the Ministry of Small and Medium Enterprises and Co-operative Development (MSMECD), officials from the Small and Medium Enterprise Development Corporation (SMEDCO) and academics from three state universities in Harare constituted the population under study. The study employed purposive and stratified sampling techniques. Stratified random sampling was employed, in which the SMEs were divided into three strata: primary, secondary and tertiary. Purposive sampling was used to select the officials from the MSMECD and SMEDCO, as well as the key informants from three state universities in Harare. The study used a sample of six business advisors from SMEDCO and another six from the MSMECD. A sample of 382 SMEs was selected for the collection of empirical data using questionnaires. Of the 382 distributed questionnaires, 344 were returned, representing a response rate of 90 %. Primary data was gathered using questionnaires and in-depth interviews. Questionnaires were administered to the SMEs, while in-depth interviews were conducted with the officials from SMEDCO and the MSMECD, as well as key informants from the three state universities. Documents were employed as secondary sources of data for the study. The quantitative data collected through the questionnaires was analysed using descriptive and inferential statistics. The data was presented using figures, tables, graphs, pie charts, and percentages. The IBM Statistical Package for Social Sciences (SPSS) version 21 was used to analyse the quantitative data. SPSS was also used to calculate the Cronbach’s alpha. The alpha coefficient ranged from 0.729 to 0.878, indicating that the questionnaire was a reliable data collection instrument. Content analysis was employed in the analysis of the qualitative data gathered from the in-depth interviews. The intention was to achieve an adequate and detailed analysis of the data in order to obtain sufficient information relating to the challenges faced by SMEs in Harare, the vii government policies and strategies employed to address these challenges, and the success of the policies and strategies. The findings of the study showed that SMEs in Harare are confronted with challenges which include limited access to funding, limited access to markets, a lack of technical and management skills, antiquated machinery and equipment, increasing competition in the market, infrastructural challenges, and restrictive government laws and… Advisors/Committee Members: Fields, Ziska. (advisor).

Subjects/Keywords: Zimbabwe - Entrepreneurship - Policies.; Zimbabwe - SMMEs.; SME - Zimbabwe.; SME - Funding - Zimbabwe.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bomani, M. (2015). Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15281

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Bomani, Mapeto. “Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe.” 2015. Thesis, University of KwaZulu-Natal. Accessed August 15, 2020. http://hdl.handle.net/10413/15281.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Bomani, Mapeto. “Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe.” 2015. Web. 15 Aug 2020.

Vancouver:

Bomani M. Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/10413/15281.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bomani M. Government policies and strategies in dealing with challenges confronting small and medium enterprises : a case of Harare, Zimbabwe. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/15281

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Lindström, Elin. En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning.

Degree: Social Sciences, 2016, Södertörn University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30458

►

Tidigare studier har kunnat visa på att internredovisning kan vara lönsamt inte bara för större företag utan även för SMEs (små och medelstora företag)… (more)

▼

Tidigare studier har kunnat visa på att internredovisning kan vara lönsamt inte bara för större företag utan även för SMEs (små och medelstora företag) (López & Hiebl, 2015). En studie av Svanström (2008) har dock visat på ett bristande intresse från SMEs sida när det gäller efterfrågan på internredovisning i form av strategisk rådgivning. Svanström (2008) och Marriott & Marriott (2000) presenterar ett antal variabler som kan ligga bakom detta, variablerna är: företagsledarens utbildning, företagets ålder, kostnaden, rädslan att utelämna sig till en extern part och omedvetenhet att det är möjligt att efterfråga detta från företagets redovisningskonsult. Ingen av studierna har dock ämnat undersöka varje variabel för sig för att till viss del utveckla förståelsen angående om, hur och varför variablerna påverkar efterfrågan. Detta har därför varit en del av denna studies syfte och studien har valt svenska åkeriföretag som population. Studiens syfte har även varit att leta efter andra outforskade variabler, undersöka hur rådgivningen ser ut idag och ta reda på vilka förändringar företagen vill se för att kunna tänka sig att efterfråga strategisk rådgivning. Allt detta för att besvara problemformuleringen vad som påverkar SMEs efterfrågan på strategisk rådgivning. Forskningsmetoden som använts har både varit kvantitativ och kvalitativ. Valet att använda båda gjordes för att kunna besvara vad som påverkar flertalet företags efterfrågan på strategisk rådgivning, men även för att förstå varför och orsakerna bakom svaren. Data har samlats in genom en enkätstudie som besvarats av 62 stycken åkeriföretag samt genom fyra stycken semistrukturerade intervjuer.Resultatet studien kom fram till var bland annat, efter att ha testat tidigare studiers variabler, att det inte fanns något samband mellan utbildningsnivå på företagsledaren och efterfrågan på strategisk rådgivning. Det kunde inte heller bekräftas att efterfrågan hindrats av en rädsla att utelämna sig till en extern part eller av kostnaden. Genom att undersöka bakomliggande orsaker till svaren kom författarna fram till att kostnaden inte var huvudproblemet mot efterfrågan, istället var det osäkerheten när det gällde vad man kunde förväntas få ut av rådgivningen. Det var även ett hinder att företagen inte visste att de kunde efterfråga rådgivningen från sin redovisningskonsult. En ny variabel som identifierades var vikten av en relation mellan parterna där rådgivningsutbytet skulle ske, om det inte fanns en existerande relation och ett förtroende riskerade det att bli ett hinder mot efterfrågan på strategisk rådgivning. När det gällde vad företagen som hade efterfrågat strategisk rådgivning ansåg om den blev svaret att den var väl utformad. Förändringar som företagen ville se för att kunna tänka sig att efterfråga strategisk rådgivning var en tydligare bild av vad rådgivningen skulle bidra med för nytta.

Existing literature within the subject of management accounting have shown that management accounting could be useful not only for larger company’s but…

Subjects/Keywords: Strategic consulting; management accounting; SME; Strategisk rådgivning; Internredovisning; SME

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lindström, E. (2016). En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning. (Thesis). Södertörn University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lindström, Elin. “En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning.” 2016. Thesis, Södertörn University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lindström, Elin. “En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning.” 2016. Web. 15 Aug 2020.

Vancouver:

Lindström E. En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning. [Internet] [Thesis]. Södertörn University; 2016. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lindström E. En självklarhet eller en omotiverad kostnad? : En studie om små och medelstora företags efterfrågan på strategisk rådgivning. [Thesis]. Södertörn University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Uppsala University

27. Engel, Anna. Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare.

Degree: Education, 2016, Uppsala University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295695

► Syftet med denna uppsats är att undersöka förutsättningar för lärande för mikroföretagare(ägare/chefer i företag med färre än 10 anställda). En webbenkät används för att… (more)

▼ Syftet med denna uppsats är att undersöka förutsättningar för lärande för mikroföretagare(ägare/chefer i företag med färre än 10 anställda). En webbenkät används för att samla in svarfrån 52 mikroföretagare i Sverige. Datamaterialet analyseras med hjälp av ett teoretisktramverk bestående av fem punkter för förutsättningar för lärande. De fem punkterna ärhandlingsutrymme, interaktionsutrymme, utbildningsmöjligheter, organisationskultur samtindividens lust och engagemang att lära. Alla statistiska beräkningar och analyser görs medhjälp med av SPSS. Ur studiens resultat går det att utläsa att handlingsutrymmet är stort dåarbetstyper med stor lärpotential förekommer mest i mikroföretagarnas arbete.Interaktionsutrymmet är även stort då mikroföretagarna anser att de kan fråga om råd ochdiskutera problem med både medarbetare och andra professionella. Majoriteten avmikroföretagarna nätverkar i ganska stor till stor utsträckning. Utbildningsmöjligheterna ärtvetydiga då svaren är väldigt spridda och inte förmedlar en enhetlig bild.Organisationskulturen hos mikroföretagarna präglas av normer som uppmuntrar till att görakarriär horisontellt, ta initiativ, utrymme för risktagande och misstag samt kritisktifrågasättande av arbetsuppgifter. Individens lust och engagemang att lära är också stor dåmikroföretagarna känner trygghet inför förväntningar på utveckling samt har en positiv attitydtill utbildningsaktiviteter och teknik som verktyg för lärande. Mikroföretagarna tycker attlärande främst sker i det dagliga arbetet. Resultatet visar vidare att mikroföretagarna ärsplittrade när det gäller både om företagsklimatet i Sverige är gynnsamt för deras företag samtom de använder lärande och kompetensutveckling som en strategi. Slutsatserna som dras äratt förutsättningarna för lärande för mikroföretagare är goda när det gäller handlingsutrymme,interaktionsutrymme, organisationskultur samt individens lust och engagemang att lära.Utbildningsmöjligheter är däremot svårtolkad. Studien bör replikeras men med användandetav ett OSU samt ett större urval för att möjliggöra generalisering samt jämförelser mellangrupper.

Subjects/Keywords: micro enterprises; conditions; learning; SME; mikroföretag; lärande; förutsättningar; SME

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Engel, A. (2016). Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295695

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Engel, Anna. “Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare.” 2016. Thesis, Uppsala University. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295695.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Engel, Anna. “Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare.” 2016. Web. 15 Aug 2020.

Vancouver:

Engel A. Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare. [Internet] [Thesis]. Uppsala University; 2016. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295695.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Engel A. Små företag, stort lärande : En kvantitativ studie om förutsättningar för lärande för mikroföretagare. [Thesis]. Uppsala University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295695

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

28. Thelin, Jenny Thai. Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?.

Degree: Engineering and Business, 2016, University of Borås

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10407

►

En önskan om en enad internationell uppsättning av redovisningsstandarder har uppkommit på senare tid på grund av globaliseringen. FASB har i ett försök att… (more)

▼

En önskan om en enad internationell uppsättning av redovisningsstandarder har uppkommit på senare tid på grund av globaliseringen. FASB har i ett försök att närma sig IASB regelverk implementerat mer principer i US GAAP medan IASB har implementerat fler regler i IFRS. Trenden pekar mot harmoniseringen för att lyckas med en enad internationell uppsättning redovisningsstandarder. Globaliseringen påverkar inte enbart börsnoterade företag utan även små och medelstora företag (SME). Arbetet för harmonisering av små och medelstora företags (SME) regelverk har dock inte berörts i lika stor grad. Studiens syfte är att undersöka till vilken grad regelverken IFRS for SME, FRS 102 och FRF for SME är princip- eller regelbaserade gentemot varandra samt att utreda till vilken grad dessa är harmoniserade med varandra.För att uppfylla syftet har en kvalitativ studie utförs med hjälp av en innehållsanalys. Kvalitativ data används i uppbyggnad av den teoretiska referensramen med skriftliga källor i form av vetenskapliga artiklar. Empirin består av delar ur lagtexter av regelverken IFRS for SME, FRS 102 och FRF for SME som analyseras med utgångspunkt i den teoretiska referensramen.Det vi kom fram till var att IFRS for SME och FRS 102 är principbaserade regelverk medan FRF for SME är ett regelbaserat regelverk. När de sedan ställdes emot varandra betraktas FRS 102 precis som IFRS for SME som ett principbaserat regelverk men till en större grad. IFRS for SME och FRS 102 bedöms således som harmoniserade. FRF for SME anser vi å andra sidan vara ett regelbaserat regelverk och när det ställs emot IFRS for SME och FRS 102 anses det därmed svagt regelbaserade. Vi kan följaktligen inte betrakta FRS for SME som harmoniserade med varken IFRS for SME eller FRS 102.Vår studie bidrar därmed till litteratur om harmoniseringen av SME företag samt till IFRS for SME, FRS 102 och FRF for SME är huvudsakligen princip- eller regelbaserad. Dessutom görs en reflektion över om den enda aspekten med redovisningen är jämförbarhet då är det optimala läget för harmonisering när regelverken är stark regelbaserade.

AbstractA desire for a united international set of accounting standards has arisen in recent times due to globalization. FASB has in an attempt to approach the IASB regulations implemented more principles in US GAAP, while the IASB has implemented more rules in IFRS. The trend is pointing towards harmonization to succeed in the desire for an united international set of accounting standards. Globalisation does not only affect listed companies but also small and medium-sized enterprises (SMEs). Harmonisation of these small and medium-sized enterprises (SMEs) framework have not been written about to the same degree as the listed companies. The study aims to examine to which extent regulations IFRS for SME, FRS 102 and FRF for SME's are principle or rule-based to one another. The second purpose of the study is to investigate the degree to which these are harmonized with each other.A qualitative study with a content analyse have been conducted to…

Subjects/Keywords: Principle-based; rule-based; harmonization; IFRS for SME; FRS 102; FRF for SMEs; SME; comparability; Principbaserad; regelbaserad; harmonisering; IFRS for SME; FRS 102; FRF for SME; SME; jämförbarhet

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Thelin, J. T. (2016). Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?. (Thesis). University of Borås. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10407

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Thelin, Jenny Thai. “Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?.” 2016. Thesis, University of Borås. Accessed August 15, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10407.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Thelin, Jenny Thai. “Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?.” 2016. Web. 15 Aug 2020.

Vancouver:

Thelin JT. Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?. [Internet] [Thesis]. University of Borås; 2016. [cited 2020 Aug 15]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10407.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Thelin JT. Harmonisering av redovisningen för SME : Är regelverken princip eller regelbaserade?. [Thesis]. University of Borås; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10407

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

North-West University

29. Bakhas, Imraan Goolam Hoosen. Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas.

Degree: 2009, North-West University

URL: http://hdl.handle.net/10394/4761

► The purpose of this study is to provide empirical, qualitative evidence concerning the factors within the supply, demand and institutional support environments that hinder SME… (more)

Subjects/Keywords: Small and medium enterprises; SME access to finance; SME constraints and challenges; SME development; Stakeholder collaboration

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bakhas, I. G. H. (2009). Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas. (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/4761

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Bakhas, Imraan Goolam Hoosen. “Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas. ” 2009. Thesis, North-West University. Accessed August 15, 2020. http://hdl.handle.net/10394/4761.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Bakhas, Imraan Goolam Hoosen. “Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas. ” 2009. Web. 15 Aug 2020.

Vancouver:

Bakhas IGH. Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas. [Internet] [Thesis]. North-West University; 2009. [cited 2020 Aug 15]. Available from: http://hdl.handle.net/10394/4761.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bakhas IGH. Improving SME access to finance in the North-West Province of South Africa / Imraan G.H. Bakhas. [Thesis]. North-West University; 2009. Available from: http://hdl.handle.net/10394/4761

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidade do Rio Grande do Norte

30. Santos, Suely Xavier dos. Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte .

Degree: 2007, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/14867

► This work aims to promote design aspects into furniture Small and Medium Enterprises (SME s) at Rio Grande do Norte State. The final outcome will… (more)

Subjects/Keywords: Design; Competitividade; Micro Empresa; Design; Competitiveness; SME

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❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Santos, S. X. d. (2007). Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte . (Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/14867

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Santos, Suely Xavier dos. “Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte .” 2007. Thesis, Universidade do Rio Grande do Norte. Accessed August 15, 2020. http://repositorio.ufrn.br/handle/123456789/14867.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Santos, Suely Xavier dos. “Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte .” 2007. Web. 15 Aug 2020.

Vancouver:

Santos SXd. Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte . [Internet] [Thesis]. Universidade do Rio Grande do Norte; 2007. [cited 2020 Aug 15]. Available from: http://repositorio.ufrn.br/handle/123456789/14867.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Santos SXd. Inserção do Design em Micro e Pequenas Empresas: o caso de duas indústrias moveleiras no Estado do Rio Grande do Norte . [Thesis]. Universidade do Rio Grande do Norte; 2007. Available from: http://repositorio.ufrn.br/handle/123456789/14867

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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Open Access Theses and Dissertations