Search results for "ized enterprise"
showing 10 items of 74 documents
Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité
2018
Le premier objectif est d’étudier le lien entre les dimensions de la culture nationale et la complexité des systèmes d’information comptables (SIC) des dirigeants de PME. Le second est de contribuer au débat sur la présence potentielle de biais d’endogénéité dans les précédentes études réalisées sur le thème. Une régression multiple et un test d’Hausman ont été mobilisés en utilisant les réponses de 276 dirigeants de PME françaises, tunisiennes et syriennes. Les quatre dimensions de la culture proposées par Hofstede sont des déterminants significatifs de la complexité des SIC. Le test d’Hausman révèle que l’existence d’endogénéité est peu plausible.
Contributions Regarding the Utilization of Neural Networks in SME's Management
2014
Due to the fact that there isnt a clear definition of the terms neural network" and "neuronal network" [1,2], the current paper aims to establish it by a range of comparative research. With the help of some charts, based on the structure of some SMEs (Small and Medium Enterprises), the parts that define the structure of the neuron will be compared with the general structure of an organization, in order to reproduce the neuron in the structuring level of an organization and give a meaning to the term of "organizational neuron. Sometimes it is necessary to take managerial decisions under uncertainty and / or risk, so any method that gives forecasting information to the manager is welcome [3,4…
Policies to enhance social development through the promotion of SME and social entrepreneurship: a study in the Colombian construction industry
2016
[EN] The intent of this research is to propose and analyse a set of policies in the construction industry to enhance social development. First, the paper shows the connections between the development of small and medium enterprises (SMEs) and social entrepreneurship (SE), the reduction of the leakage, and then the generation of social value (SV) for sustainable regional development. For that, the article analyses briefly the literatures on SE and leakage, and focuses on the relevance of SME and social entrepreneurs as promoters of SV creation and development. Second, the paper proposes a framework and proposes a set of 20 policies aimed to reduce leakage, reinforce SMEs and entrepreneurship…
Adoption of Green Environmental Practices in Small and Medium-Sized Enterprises: Entrepreneur and Business Policies Patterns in Romania
2021
Current research shows that SMEs’ social and environmental actions are fragmented and informal, and few have formal policies and intentions. At the same time, many SMEs are engaged with environmental policies, often not knowing it. Concurrently, there is a gap between the pro-environmental attitudes of the SMEs managers, who are often seen as the main drivers for the firm’s behavior, and the policies implemented in reality in their firms. To this end, our research’s objective is to explore pro-environmental behavior, both at the individual and firm level, to identify connections between these levels and measures but also with firm’s and managers’ demographics, based on a study of Romanian S…
SMALL BUSINESS SUPPORT POLICY IN LATVIA
2016
Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availability and tax policy guidelines for small and medium enterprises. The research study results are summa…
Mazu un vidēju uzbekistānas uzņēmumu eksports: Lauksaimniecības produktu pārbaude
2020
Neskatoties uz pastāvīgu Uzbekistānas Republikas eksporta kvantitatīvo un kvalitatīvo rādītāju pieaugumu un ārējās tirdzniecības liberalizāciju, eksporta aktivitāte parāda vairākus faktorus, kuriem ir būtiska ierobežojoša ietekme uz MVU republikas eksporta attīstību. Tāpēc šis pētījums tika veikts ar mērķi izcelt un novērot izaicinājumus un nākotnes izredzes, ar kurām saskaras MVU, Uzbekistānas lauksaimniecības un pārtikas eksporta pierādījumos. Pieejas pamatā ir MVU eksporta novērošana, galvenokārt lauksaimniecības un pārtikas eksporta vide, tiešsaistes un papīra recenzijas akadēmiskajos žurnālos, grāmatās un iepriekšējos pētījumos. Pētījumā izmantota kvalitatīvā metode, un dati tiek apkop…
El reto de la internacionalización para las Pequeñas y Medianas Empresas españolas
2017
While many studies have widely worked out on finding out the different relationships underlying the birth and prompt development of Small and Medium Enterprises (SMEs), we argue that getting an in depth approach to the problematic scene that takes place once they are keen on having a successful internationalization plan may have been understudied. Therefore, the aim of this research is that of identifying critical challenges faced by Spanish SMEs during an internationalization process. We do so by taking a qualitative approach. The current research contributes to the literature by adding new and renewed perspectives to the field, thanks to the qualitative analysis carried out through four i…
Entrepreneurial success and human resources
2011
PurposeThis paper aims to determine factors that have an influence on human resource management and entrepreneurial success in the context of European innovative small and medium‐sized enterprises (SMEs).Design/methodology/approachA primary test questionnaire was tested with 50 Spanish entrepreneurs. The feedback from this study was used to improve the survey for a final test. Multivariate regression analysis was used to differentiate the factors that allow the explanation of the variables to be studied and factors that, a priori, seem to be the most relevant in explaining entrepreneurial success.FindingsThe study allows the determination of what factors make the European entrepreneur succe…
Facilitators of and Barriers to Sustainable Development in Small and Medium-Sized Enterprises: A Descriptive Exploratory Study in Romania
2021
In the context of growing concerns regarding the deterioration of the environment and the increase in social inequalities, the concept of sustainability emerged as a response of companies, in order to contribute to community goodwill. The drivers and obstacles for the businesses engaging in sustainable policies have been explored at large by scientific literature. However, research gaps were observed, namely regarding SMEs, that tend to have a less formal and more fragmented approach to sustainability. The goal of our study is to determine the main barriers and facilitators for sustainability that Romanian SMEs face, and the connections between them and with the firms’ characteristics. Our …
DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA
2010
The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are c…