Information has become organizations’ most valuable asset, thus being a potential target to threats intending to explore their vulnerabilities and cause considerable damage. Therefore, there is a need to implement policies regarding information systems security (ISS) in an attempt to reduce the chances of fraud or information loss. Thus, it is important to find the critical success factors to the implementation of a security policy as well as to assess the level of importance of each one of them. This paper contributes to the identification of such factors by presenting the results of a survey regarding information systems security policies in small and medium sized enterprises (SME). We discuss the results in the light of a literature framework and identify future works aiming to enhance information security in organizations.

Certification of an ISO 14001 Environmental Management System (EMS) is currently an important requirement for those enterprises wishing to sell their products in the context of a global market. The system`s structure is based on environmental impact evaluation (EIE). However, if an erroneous or inadequate methodology is applied, the entire process may be jeopardized. Many methodologies have been developed for making of EIEs, some of them are fairly complex and unsuitable for EMS implementation in an organizational context, principally when small and medium size enterprises (SMEs) are involved. The proposed methodology for EIE is part of a model for implementing EMS. The methodological approach used was a qualitative exploratory research method based upon sources of evidence such as document analyses, semi-structured interviews and participant observations. By adopting a cooperative implementation model based on the theory of system engineering, difficulties relating to implementation of the sub-system were overcome thus encouraging SMEs to implement EMS. (C) 2007 Elsevier Ltd. All rights reserved.

As operações de usinagem viabilizam a construção de máquinas e equipamentos que proporcionam a manutenção do bem estar da sociedade e a sua evolução. Com o estudo das tecnologias e a adequação dos sistemas de produção ao paradigma desenvolvimento sustentável, é possível discutir as operações de corte com ferramentas de geometria definida e oferecer suporte ao desenvolvimento destes processos nas pequenas e médias empresas (PME). Estas unidades do sistema produtivo estão sujeitas ao rigor do mercado e suas transformações, devendo ter condições de oferecer respostas à altura de sua função. O acesso ao conhecimento e à tecnologia leva ao fortalecimento da empresa através dos ganhos de competência e competitividade. A tecnologia proporciona condições de maior produtividade, qualidade e controle dos processos e o novo paradigma de produção conduz à eliminação dos impactos ambientais, racionalização e redução do consumo de recursos não renováveis, para a preservação e manutenção do planeta e seus sistemas naturais. No trabalho desenvolvido na presente pesquisa foi possível conhecer e avaliar as instalações e corpo técnico de onze empresas (PME), com processos de usinagem, no município de São Carlos...

Este trabalho originou-se de pesquisas anteriores na área de gestão da melhoria, inovação e mudança empresarial. O desafio do projeto de doutorado seria o de desenvolver estratégias de implementação de ferramentas de melhoria para pequenas e médias empresas. Dessa forma, percebeu-se que o fenômeno de aglomeração regional entre empresas, clusters e redes de cooperação seria uma forma de potencializar o uso de tais métodos em pequenas e médias empresas e, com isso, possibilitar às pequenas e médias empresas acesso mais rápido à melhoria, inovação e competitividade. O objetivo do trabalho foi então definido como uma proposta de um modelo para gerenciar o desempenho em clusters e redes de cooperação de pequenas e médias empresas. Foi feita uma revisão do estado da arte sobre os temas gestão de desempenho organizacional e clusters e redes de cooperação. Estudos em nível mundial e europeu de gestão de clusters foram analisados e estudos de casos de clusters e redes de cooperação foram realizados no Brasil e na Alemanha. A Alemanha destaca-se atualmente no cenário europeu em função de seu programa de incentivo à inovação e competitividade para pequenas e médias empresas promovendo seus clusters e redes de cooperação...

A literatura especializada em aglomerados de pequenas e médias empresas (PMEs) aponta que a realização de ações conjuntas entre empresas pode gerar vantagens competitivas, auxiliar na obtenção de especialistas em competências específicas, além de outros benefícios. Nesse sentido, estudos nessa área têm identificado aspectos importantes envolvendo temas como tipologia, governança, estágios evolutivos, eficiência coletiva, economias externas, cooperação, competição. Esses estudos, no entanto, não realizam uma análise comparativa a respeito da interferência de determinados fatores em um desempenho de sucesso de empresas de aglomerados de PMEs de base tecnológica. Com o objetivo de identificar os principais que podem interferir significativamente no desempenho desse tipo de aglomerado foi realizado um estudo de casos múltiplos envolvendo empresas de três aglomerados de PMEs de base tecnológica brasileiros do interior do Estado de São Paulo, situados em importantes pólos tecnológicos localizados nas cidades de Campinas, São Carlos e São José dos Campos. Inicialmente foi realizado um levantamento bibliográfico sobre os fatores que influenciam um desempenho de PMEs em aglomerados de empresas de um modo geral. Com base nesses dados foi elaborado um roteiro de pesquisa para ser aplicado nas entrevistas realizadas nas empresas. Os dados coletados em campo foram analisados com o auxílio do software Qualitative Solutions and Research que possibilita a inserção e análise de dados qualitativos. Com base nos resultados obtidos...

O objetivo geral desta pesquisa foi avaliar a existência de uma orientação do controle do desempenho utilizados nas pequenas e médias empresas hoteleiras e sua adequação aos fatores-chave de competitividade do setor. Essa pesquisa foi realizada na região central do Estado de São Paulo contemplando os circuitos Paulista da Chapada Guarani e Ecocaipira. A pesquisa fundamenta-se no vácuo existente entre a visão estratégica e visão operacional na gestão empresarial, ou seja, a falta de integração entre as diretrizes estratégicas e a operação das empresas. A medição de desempenho é uma atividade que visa melhorar gradativamente a atuação das empresas, fazendo com que elas se mantenham competitivas. O trabalho de campo foi dividido em três fases: a primeira e segunda fase concentrou-se na abordagem quantitativa. A primeira fase teve o propósito de identificar a quantidade de empresas hoteleiras na região central do Estado de São Paulo, considerando o mapeamento da equipe de pesquisadores do GEOPE da EESC - USP. A segunda fase teve o propósito de caracterizar a preocupação com o controle do desempenho e com as medidas de desempenho da organização. A terceira fase concentrou-se na abordagem qualitativa, na qual foi feito um estudo de caso com o propósito de verificar os indicadores utilizados pelas empresas e verificar se estão orientados para a competitividade. Como principal resultado...

The objective of this work consists of considering a script so that operating companies in the telecommunications sector, mainly small and medium-sized enterprises, can reach excellency in its operations and get, thus, conditions to compete with companies consolidated in its niche of market. The proposal intends to lead the enterprises to a level of qualification of processes that to become them apt to adopt the Six Sigma method as part of its culture. From the analysis of the essential processes of the sector, methods and tools will be suggested for guarantee the continuous improvement of these processes, without forgetting the internal peculiarities of each company; O objetivo deste trabalho consiste em propor um roteiro para que empresas atuantes no setor de telecomunicações, principalmente prestadoras de serviço de pequeno e médio porte, possam alcançar excelência em suas operações e obtenham, assim, condições de competir com empresas consolidadas em seu nicho de atuação. A proposta pretende conduzir as empresas a um nível de qualificação de processos que às tornem aptas a adotarem a metodologia Seis Sigma como parte integrante de sua cultura. A partir da análise dos processos essenciais do setor, serão sugeridos métodos e ferramentas que garantam o aprimoramento contínuo destes processos...

non-peer-reviewed; This research is focused on the IT Small and Micro sized Enterprise sector in Ireland. This sector is very significant both socially and economically and utilises significant project management efforts. The main aim of this research is to assess how small and micro sized firms are currently managing requirements with a view to considering the Value Management (VM) approach as a foundation for a micro-lite approach. Recent research from the Central Statistics Office (2012) reports that Small and Medium Enterprises (SMEs) in Ireland accounted, in 2009, for 99.8% of enterprises in Ireland, 69% of private sector employment, 52% of turnover and 51% of Gross Value Added. Over 185,000 of Ireland’s 190,000 companies (98%) employ less than 50 people (Harrigan and Ramsey 2009). SMEs account for a significant portion of projects, Turner et al (2012) state that more than 40% of turnover for SMEs is undertaken as projects, and that this increases to more than 60% for SMEs in their first two years of existence. If these figures are extrapolated to the Global Economy one could state that $10 Trillion dollars are spent on SME projects annually. Based on recent research carried out by Turner et al (2009, 2010, 2012) it is proposed that small and micro sized firms need a micro-lite Project Management method based on having a requirements management core and a focus on people rather than systems. An initial review of the literature...

Las empresas medianas y pequeñas no son el "resto de la economía", más bien son la columna vertebral de la estructura económica en todos los países. Pero su alcance va más allá de "lo económico", siendo una parte sustantiva no solo del "orden económico", sino del propio proceso de configuración del "Orden de Sociedad". Esta configuración societaria de las empresas medianas y pequeñas no se debe a su número y tamaño, sino a su contribución al desarrollo de las personas y de la Sociedad. Este Mittelstand, en términos centroeuropeos, constituye la cantera del desarrollo de "empresarios Schumpeterianos" clave para el crecimiento económico, el empleo y la competitividad. Son las empresas que generan el empleo, globalizan la economía, empujan la investigación y la innovación en el marco del largo plazo desarrollando tecnología y personas. Son un pilar tanto de la economía como de la Sociedad. Para su desarrollo precisan de libertad y responsabilidad en el marco de una "economía de mercado", sin este orden societariamente responsable ni pueden desarrollarse, ni surgen "empresarios Schumpeterianos". Pero la garantía de su desarrollo y contribución lo garantiza un "orden de competencia" y esta es la aportación para el desarrollo de las competencias de las personas y de las Instituciones. Son un entramado clave en una Sociedad abierta que se oriente a las libertades y a la responsabilidad. Su impulso y desarrollo son clave en la configuración de la forma de actuar de la economía...

Small and medium-sized enterprises (SMEs) account for a lion's share of the enterprises in most economies and are also thought to be an engine of new growth and innovation. The focus of this paper is to take the insights on SME mix and segments to practical implications for developing countries around the world. The paper attempts to do this by providing a diagnostic approach that client countries and regions can use to assess their SME sectors and tease out firms' contribution to the local economy. Guidelines and specific examples of policies based on the insights in the paper have been provided. Lastly, the paper includes some areas of future research that are required on the subject. This paper proceeds in three steps. The first is to better understand the economic contribution of SMEs. This analysis complements the existing policy focus and takes it further to direct attention to a more specific set of growth drivers to enable the firms that matter disproportionately, the competitive SMEs, while remaining inclusive and avoiding market distortion. The second step is to develop a perspective on how best to complement the policy focus on competitive SMEs with that on larger firms. Policy-makers need to structure policy appropriately to develop a healthy eco-system of firms. The third step is to make this analysis actionable by policy-makers. This paper provides an initial SME policy diagnostic. A better understanding of how to encourage SME growth has the potential to make a substantial contribution to national economic performance.

The convertibility law, and economic liberalization in the early 1990s in Argentina, brought about dramatic changes in economic performance. To adjust to increasing globalization, and a series of external shocks, small and medium size enterprises (SMEs) were confronted with the task of developing business strategies to secure their niches in the new arena. However, such strategies were obstructed by constraints in the legal, and economic framework, weak information and technology aspects, and insufficient access to finance. The report builds on the following issues: 1) the critical aspect of the SME sector to the Argentine economy, both from a growth/efficiency, and equity standpoint; yet on average, SMEs have failed to attain their potential; 2) the highly heterogeneous configuration, particular organizational, and technological characteristics of SMEs; 3) the high degree of institutional rigidity of the country's business environment; 4) the need to develop policy actions to deepen financial markets for SMEs; 5) the significant knowledge constraints - by and large...

In this paper we present an econometric model to determine whether an SME (Small and Medium Sized Enterprise)'s probability of outsourcing depends on their levels of innovation and information and communication technology use. The predictions of the econometric model are tested by means of a LOGIT model using a cross section sample of an Argentinean SME for the year 2006. The model predicts that the level of innovation of an SME will significantly influence its probability of outsourcing. Besides, it stresses the negative incidence of the information and communication technologies (ICT) access on the outsourcing decision.

In this paper we present an econometric model to determine whether a SME (Small and Medium Sized Enterprise)'s  probability of outsourcing depends on their levels of innovation and information and communication technology use. The predictions of the econometric model are tested by means of a LOGIT model using a cross section simple of an Argentinean SME for the year 2006. The  model predicts that the level of  innovation of a SME will significantly  influence its probability of  outsourcing. Besides, it stresses the negative incidence of the information and communication technologies (ICT) access on the outsourcing decision.; Fil: Alderete, Maria Veronica. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico - CONICET - Bahia Blanca. Instituto de Investigaciones Economicas y Sociales del Sur; Argentina; Universidad Nacional del Sur. Departamento de Economia; Argentina;

The Internationalization of Small and Medium Sized Enterprises (SMEs) is faced with a number of constraints, such as managerial and financial ones. But, the presence of SMEs within industrial clusters often allows them to access a number of positive cluster related externalities, which assist their internationalization process in many ways. In this paper, we investigate the impact that cluster reputation can have on the internationalization process of SMEs. In particular, drawing on extensive empirical research of the Rochester Photonics Cluster in Rochester, New York, we develop a model on the 'how' cluster reputation can facilitate the internationalization process of SMEs, and set forth a number of propositions regarding this influence. Finally, the paper concludes with a discussion of its implications for academic research and managerial practice.; This is a post-peer-review, pre-copyedit version of an article published in Corporate Reputation Review. The definitive publisher-authenticated version Cluster Reputation as a Facilitator in the Internationalization of Small and Medium Sized Enterprises, with Stelios Zyglidopoulos and David Reid, June 9, 2006 is available online at: http://www.palgrave-journals.com/pal/index.html; RIT community members may access full-text via RIT Libraries licensed databases: http://library.rit.edu/databases/; RIT community members may access full-text via RIT Libraries licensed databases: http://library.rit.edu/databases/

In industrialised economies, small and medium sized enterprises (SMEs) form a major proportion of businesses and give rise to a substantial proportion of total industrial pollution. Yet the inherent nature of these businesses presents a substantial policy challenge in all jurisdictions, especially for overstretched regulatory agencies. This article examines systematically a range of environmental policy instruments that can be employed in relation to SMEs and tests them against both empirical data and a framework for design. Education, self-inspection and self-audit, supplier relationships, incentives, and both traditional regulation, and what is termed here 'co-regulation', are all considered. Not all have proved successful in their application to SMEs, and important lessons can be drawn for future improvements. It is equally clear that not all these instruments will be suitable in all circumstances or to all SMEs, and effective regulatory design crucially requires a sensitivity to the characteristics of particular sectors.

Para uma norma contábil ser eficaz no cumprimento do seu objetivo ela deve ser aceita no meio social. Esta pesquisa investiga o impacto do sistema jurídico na aceitação das normas internacionais, objetivando verificar se o ambiente jurídico (Common Law e Code Law) influencia a opinião das partes interessadas no processo contábil em relação à norma para Pequenas e Médias Empresas (PME). A utilização da norma para PMEs ressalta, ainda mais, a relevância dos resultados obtidos, pois ela irá afetar a rotina contábil da maioria das empresas existentes nos países que estão adotando ou pretendem adotar as normas internacionais e não apenas as grandes corporações de capital aberto. Os dados foram coletados das opiniões sobre 4 perguntas utilizadas pelo IASB no seu Discussion Paper de criação da norma para PMEs. Os respondentes foram classificados de acordo com o sistema jurídico dos seus países de origem e conforme a entidade ou classe que representavam. Os achados da pesquisa indicam que não existem diferenças significativas entre as respostas aos questionamentos do IASB com base no sistema jurídico de origem do respondente e nem diferenças significativas nas respostas levando em conta diferentes categorias de respondentes. A inferência que pode ser tirada desta pesquisa é que...

Studies evaluating the impact of information technology (IT) on organizational performance have received a lot of attention in the last few years. However, almost all have only studied large companies. As IT acquisition has become cheaper, its popularization has grown faster, enabling small and medium-sized enterprise (SME) to adopt IT in their business. In this study, we examined 123 SMEs with a view to analyzing the relationship between IT adoption and its impact on perceived organizational performance. We found that both external pressures and organizational readiness are the main enablers of IT adoption in the small companies investigated. Internal needs are the most influential adoption factor, determining perceived organizational performance. We also found that companies that have planned their IT investments consistently had better perceived performance than the others - especially with regard to cost reduction benefits. Overall, we expect this study to help managers to plan their IT investments more efficiently.; Los estudios que evalúan el impacto de la tecnología de la información (TI) en el desempeño organizacional han recibido mucha atención en los últimos años. Sin embargo, casi todos tienen como enfoque las grandes empresas. A la medida que la adquisición de tecnologías se hace más accesible financieramente...

http://dx.doi.org/10.5007/2175-8069.2012v9n18p167O objetivo deste artigo é analisar a taxa percentual de uso e o conhecimento do custeio baseado em atividades (ABC) nas empresas de pequeno e médio porte portuguesas e, ao mesmo tempo pesquisar a existência de quaisquer fatores que poderiam explicar a razão pela qual este método não é usado entre a maioria das empresas. Os dados coletados permitem concluir que nenhuma dessas empresas utiliza o ABC e que a maioria dos entrevistados não têm conhecimento algum sobre o assunto. Nível hierárquico, idade e qualificação acadêmica são as razões pelas quais o conhecimento do ABC está associado às características individuais das pessoas responsáveis pela contabilidade gerencial.; http://dx.doi.org/10.5007/2175-8069.2012v9n18p167The objective of this paper is to analyze the percentage rate of use and knowledge of activity-based costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level...

Much research has been devoted to the story of Taiwan’s post-war economic development. The neo-classical economists argue that its government created a free market economy which led to rapid economic growth. The revisionists, Robert Wade and Alice Amsden, address the role of the state in formulating and leading the economic miracle. One of the characteristics of the Taiwanese economy was that the small and medium-sized enterprises (SMEs) were found in great numbers (around 90%) in Taiwanese manufacturing industry. These SMEs were export-oriented and contributed greatly to the export growth in the 1970s and the 1980s. The success of the Taiwanese manufacturing SMEs was usually attributed to the market and the development policies which the state established and enforced. However, the existing literature ignores (1) the further development of the SMEs after the late 1980s; (2) the role which Taiwanese society played in the rise and the development of the SMEs. This ignorance over-estimates the role of the state in the development of the SMEs in the post-war era. The present dissertation reexamines the argument of the neo-classical economists and the revisionists by finding a historical pattern and tracing the further development of the SMEs after the late 1980s. To what extent did the market established by the state and the state development policy supported the rise and the development of the Taiwanese manufacturing SMEs from 1950 to 1980? What puts into question the influences of the state on the SMEs after the late 1980s? Why did the state have limited influences on the SMEs after the late 1980s? The dissertation finds that Wade and Amsden over-estimated the role of the state in the rise and development of the SMEs by explaining the limited influences of the state on the SMEs after the late 1980s. The research...

Small and medium-sized enterprises (SMEs) are often credited with innovative entrepreneurial practices and conceiving new market opportunities. Government has reinforced these positive economic externalities through policy programmes and designated support structures. Venture capital organisations often galvanise innovative knowledge by entrenching and sustaining nascent businesses through value-creating funding behaviours. In this way, the venture capital industry financially supports entrepreneurial activity for economic growth and governs and nurtures the growth of the SMEs. These show that the venture capital industry embraces value-creating opportunities on the basis of rational partnerships with enterprises that have limited track records and less formal control mechanisms. The tentative factor analysis findings suggest an integrated framework for the venture capital industry from the significant intercorrelations among the variables. The most important focus of this article, however, is its attempt to examine the behavioural traits of SMEs and venture capitalists regarding systematic finance and investment for inclusivity and due diligence.