Search results for "small and medium"
showing 10 items of 84 documents
Do firms implement work–life balance policies to benefit their workers or themselves?
2016
Abstract The purpose of this article is to enhance scholars' understanding of work-life balance (WLB) policies in small and medium enterprises (SMEs). The study explores whether SMEs display a common pattern of behavior when implementing WLB policies. The benefits of implementing WLB policies either improve conditions for the workers themselves or improve the firm's productivity. Empirical evidence on the effects of WLB, however, is scarce. This empirical study uses fuzzy-set qualitative comparative analysis (fsQCA). Findings fail to show an association between a particular combination of factors and the implementation of WLB policies. Nevertheless, the firm's decision to implement WLB poli…
The effect of high performance work systems on small and medium size enterprises
2015
Abstract This study analyzes the processes that explain high performance work system (HPWS) effect on company performance in small and medium size enterprises (SMEs). This study tests this relationship in SMEs by selecting three high performance work practices (HPWP) and an outcome variable based on the return on investment. A regression model with a sample of 78 companies tests the hypothesis. Results confirm the positive effect of HPWP on the performance of SMEs.
Mijiedarbība inovācijā mazajos un vidējos uzņēmumos meža nozarē Latvijā
2013
Anotācija Promocijas darbs ir veltīts, lai izpētītu mijiedarbību kā kompleksu un notiekošu procesu inovācijā meža nozares mazajos un vidējos uzņēmumos. Trīs socioloģijas teoriju (Inovācijas difūzijas teorija, Aģentu tīkla teorija, Sektorālā inovācijas sistēmas pieeja) analīze ir nodrošinājusi izpratni par mijiedarbības komplekso iedabu un daudzveidību inovācijā, kā arī sagatavojusi zināšanu bāzi teorētiskā modeļa izveidei mijiedarbības izpētei inovācijā meža nozares mazajos un vidējos uzņēmumos. Pielietojot gadījuma izpētes un kvalitatīvās analīzes metodi, empīriskajā pētījumā ir izpētīti 11 inovācijas piemēri un veikta divu inovācijas gadījumu padziļināta analīze. Kopsavelkot promocijas da…
Disentangling Tax Evasion from Inefficiency in Firms Tax Declaration: An Integrated Approach
2019
In this article we present a new methodology to support fiscal monitoring by the Italian Revenue Agency (IRA) with the aim of improving current taxpayers fiscal compliance and fighting tax evasion within small and medium enterprises. In fact, given the methodology behind the Sector Studies (Studi di Settore - SdS) system, there is room for firms to implement tax evasion strategies by simply adjusting revenues (and costs) toward an estimated average threshold (known ex-ante), the so called "presumptive" revenues, and achieving the fiscal "congruity" status. By estimating a production function through stochastic frontier analysis we avoid estimating the average threshold know ex-ante and can …
Learning from foreign operation modes: The virtuous path for innovation
2020
In this article, we analyze the impact of learning from internationalization on small and medium enterprises’ (SMEs) performance along different development paths. Drawing on the exploitation versus exploration logic, we use an alternative view of foreign operation modes (the learning perspective) to provide insights into the impact of such learning on technological and organizational innovation as well as overall performance. Our results, which are derived from a sample of 132 SMEs active in traditional manufacturing industries, point to a path to superior performance that entails resource-augmenting operation modes and organizational innovation. JEL CLASSIFICATION: O31; F23; L25; M10; M1…
EMPRESA FAMILIAR, EQUIPOS DIRECTIVOS, DIVERSIDAD Y AMBIDIESTRÍA EN LAS PYMES
2015
RESUMEN El objetivo de este trabajo es analizar el papel del carácter familiar en la ambidiestría de las pequeñas y medianas empresas (PyMEs). Proponemos que las capacidades asociadas al carácter familiar de la empresa y a las características demográficas de sus élites directivas, específicamente su diversidad, afectan a los procesos de toma de decisiones. Dichas características facilitan la percepción de los cambios en el entorno y la respuesta ante ellos con alternativas que, implicando conflictos o tensiones, permiten aprovechar dichos cambios y, además, promueven la habilidad de reconfigurar los recursos para conseguirlo. En una muestra de 132 PyMEs demostramos que la ambidiestría se ve…
El préstamo participativo, ¿tiene el mismo impacto que el capital riesgo en el crecimiento de la pequeña y mediana empresa?
2014
ResumenEl préstamo participativo y el capital riesgo tienen distinta naturaleza, pues mientras el primero es un recurso ajeno, el capital riesgo es un fondo propio. Sin embargo, los profesionales de ambos sectores no encuentran, desde una perspectiva cualitativa, diferencias entre estos instrumentos.Con el objetivo de sustentar cuantitativamente esta percepción, el presente trabajo aborda el análisis estadístico comparativo del efecto que cada uno de estos recursos tiene en 11 variables representativas del crecimiento empresarial, de modo que podamos determinar las posibles analogías entre el impacto que ejercen el préstamo participativo y el capital riesgo sobre el crecimiento de la pequeñ…
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
2021
The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and …
El diseño de packaging y su contribución al desarrollo de pequeños y medianos emprendimientos
2019
El presente trabajo refiere a la problemática del diseño de packaging orientado hacia pequeños y medianos emprendimientos de diseño que requieren de packaging innovadores, personalizados y de baja serie.El objetivo de este trabajo es dar a conocer los requerimientos generales que se deben considerar al emprender un proyecto de diseño de packaging de modo que presente mayores posibilidades de éxito. Para tal fin, se establecen una serie de pautas, identificando los puntos mas sensibles e influyentes para lograr que el Sistema PP (Packaging + producto) se convierta en un elemento estratégico en el punto de venta.En esta publicación se presenta además un marco metodológico para el análisis de …
Obstacles Facing Smaller Business in Developing Countries
2003
Small and medium enterprises (SMEs) play a central role in economic growth and poverty alleviation in developing countries and transition economies. Yet small and medium-scale enterprise may suffer from a number of disadvantages compared with larger firms. Market imperfections, notably those caused by underdeveloped financial and legal systems, typically constrain small firms and severely limit their ability to grow. Economies of scale and entry cost favor large firms, and large entrepreneurs usually wield more political influence. Thus government rules and regulations may also be biased in favor of large firms. To the extent that market and government failures are more prevalent in develop…