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Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe
Adela Deaconu,Irimie Popa,Anuta Buiga,Melinda Fulop
Theoretical and Applied Economics , 2009,
Abstract: The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives. However, for these actions to be successful, further investigations concerning the theoretical and technical implications are necessary. In this study, we present our opinion concerning the theoretic influences (reconsideration of the conceptual framework) and the technical influences (change in the disclosure requirements and change in the content of the standards, namely recognition and valuation) implied by a standard for SMEs.
Validating Avionics Conceptual Architectures with Executable Specifications
Nils Fischer,Horst Salzwedel
Journal of Systemics, Cybernetics and Informatics , 2012,
Abstract: Current avionics systems specifications, developed after conceptual design, have a high degree of uncertainty. Since specifications are not sufficiently validated in the early development process and no executable specification exists at aircraft level, system designers cannot evaluate the impact of their design decisions at aircraft or aircraft application level. At the end of the development process of complex systems, e. g. aircraft, an average of about 65 per cent of all specifications have to be changed because they are incorrect, incomplete or too vaguely described. In this paper, a model-based design methodology together with a virtual test environment is described that makes complex high level system specifications executable and testable during the very early levels of system design. An aircraft communication system and its system context is developed to demonstrate the proposed early validation methodology. Executable specifications for early conceptual system architectures enable system designers to couple functions, architecture elements, resources and performance parameters, often called non-functional parameters. An integrated executable specification at Early Conceptual Architecture Level is developed and used to determine the impact of different system architecture decisions on system behavior and overall performance.
MISCO: A Conceptual Model for MIS Implementation in SMEs
Information Research: an international electronic journal , 1999,
Abstract: Information Technology ('IT') has made a prolific impact, both in sociological and commercial terms. In the business world, the pursuit of new technology and working practices has often been at the expense of equal regard for the correct methods to manage the new technology. Contemporary IT techniques and methods include Management Information Systems ('MIS') which are normally implemented on a company-wide basis. However, MIS implementation has major cultural and organisational implications which will form the main focus of this paper. A conceptual model is proposed for successful MIS implementation which combines established research findings with ethnographically-informed data from a small, UK-based, business.
An Empirical Study of Internet-Based ICT Adoption Among Malaysian SMEs  [cached]
Khong Sin Tan,Uchenna Cyril Eze
Communications of the IBIMA , 2008,
Abstract: Small and Medium Enterprises (SMEs) are key economic sector in Malaysia and the Malaysian government have over the past decades promoted development and growth initiatives such as ICT implementation to advance their overall economic agenda. This paper, therefore, examines the factors and adoption patterns of Internet-based Information and Communication Technologies (ICTs) among SMEs in Malaysia. The Diffusion of Innovation underpins the conceptual framework in this paper. Questionnaire-based survey was used to collect data from 406 managers/owners of SMEs in the southern region of Malaysia. Data analysis indicates that Internet-based ICTs adoption among SMEs provides new business opportunities and access to market information and knowledge. Security and high ICT cost continues to be barriers to Internet-based ICTs adoption. Inferential analyses reveal that relative advantage, compatibility, complexity, observability and security are significant factors that influence Internet-based ICT adoption. The findings are discussed and interpreted to provide key implications to SMEs and Malaysian government.
Jamaiah H. Yahaya,Syafrani Fithri,Aziz Deraman
International Journal of Digital Information and Wireless Communications , 2012,
Abstract: Business process reengineering (BPR) is not just the program of business process improvement, but it improves the operations of the business process as a whole. Workflow Reengineering Methodology (WRM) is comprehensive, covering the process improvement effort from the identification of a need for change to the final implementation and maintenance of the improved workflow. Our research has proposed an enhanced methodology of WRM to suit small and medium enterprise (SME). A conceptual model of BPR for SMEs has been proposed and applied in a case study collaborated with a cargo company di Malaysia. The architecture of the integrated system was designed to proof the practicality of the model specifically for SMEs environment. In this case study, the priorities of the company were the improvement in administration, customer services and operations divisions. Improvement of the operation in these three divisions was implemented by introducing a computerized system that focuses on the improvements in the effectiveness of the speed of processing time, cost efficiency and human resources as well as an increase in level of customer service. The case study shows the proposed enhanced WRM is appropriate and practical for SMEs.
The Proposed Conceptual Model for Investigating Moderating Effects of Contextual Factors on Supply Chain Management Practice-Performance Link in Malaysian Small and Medium Enterprises  [cached]
Thoo Ai Chin,Abu Bakar Abdul Hamid,Huam Hon Tat,Rohaizat Baharun
International Journal of Business and Management , 2011, DOI: 10.5539/ijbm.v6n12p135
Abstract: Small and medium enterprises (SMEs) are playing an increasingly important role in sustaining economic growth and generating employment in Malaysia. SMEs also play a very crucial role in supply chain management (SCM) as they may serve the roles of suppliers, producers, distributors and customers. However, adoption of SCM in Malaysian SMEs has not been broadly explored. Therefore, the authors propose a conceptual model by examining the moderating effects of contextual factors (firm size, firm age and supply chain length) on the relationship between SCM practices, namely, information sharing, strategic supplier partnership, customer relationship, material flow management, corporate culture and SCM performance in a single study. The study has important managerial implications as the findings will enable management of SMEs to understand progressive and highly varied SCM practices and contextual factors that contribute to the SCM performance and its effective implementation.
Developing Small and Medium Enterprises (SMEs) in a Transitional Economy-from Theory to Practice: An Operational Model for Vietnamese SMEs  [cached]
Thanh Hai Nguyen,Quamrul Alam,Daniel Prajogo
Journal of Sustainable Development , 2009, DOI: 10.5539/jsd.v1n1p113
Abstract: This paper examines the factors contributing to the growth of SMEs by using a conceptual framework derived from the concept of resource; cluster; networking; and institutional theories. The Vietnamese experience suggests that institutional weakness and lack of proper coordination between policy making, implementation and market conditions has made the support regime ineffective. Literature review indicates that Vietnamese government has mainly focused on increase the number of SMEs rather than improving the performance of SMEs and strengthening the business competitiveness. This must be facilitated by the critical entrepreneurial role of the state. Furthermore, this paper argues that no adopted model from one country to another country would be suitable without consideration. It is vital to address the issues of external business environment, market environment, and social culture. The paper then recommends that the evolving relationship between the state’s entrepreneurial role and market factors are parts of the success picture. More importantly, support policies may be invalidated by the unbalance relationship between the state and market. Unfortunately, such important relationship has not thoroughly been identified by the Vietnamese government.
Lean Six Sigma Methodologies and Organizational Profitability: A Review of Manufacturing SMEs in Nigeria  [PDF]
Okpala Kenneth Enoch
American Journal of Industrial and Business Management (AJIBM) , 2013, DOI: 10.4236/ajibm.2013.36066
Abstract: Manufacturing small-and medium-size enterprises (MSMEs) are reluctant to the implementation Lean and Six sigma methodologies (LSS) all the over world. This is traced to the impeding factors which seem stronger than motivating factors coupled with lack of proper documented evidence of LSS’s successful implementation in many MSMEs. This paper investigated the influence of LSS on the profitability of MSMEs in Nigeria. The population of the study consists of 450 manufacturing SMEs with 2250 employees. The sample frame is made up of 225 MSMEs with 1026 staff selected at random upon which copies of structured questionnaire were administered. 1002 valid responses received were analyzed. Pearson product moment correction (PPMC) confirmed the formulated propositions with negative association between awareness, achievement CSFs and LSS implementation and the profitability level of MSMEs. The result obtained shows that LSS implementation among MSMEs in Nigeria is almost none existing and has no influence on the profit level. The study recommended that CEOs of MSMEs should undertake training on LSS to enable them to provide a strong leadership and support the initiative, LSS consultants should be engaged to help drive the quality improvement approach and MSMEs should focus on the impeding factors to reduce the effect on the LSS implementation and achieve continual quality improvement, customers’ satisfaction, increase sales volume at a minimized cost to attain targeted market share and profit level.
Benchmarking Critical Success Factors Perceptions And Practices In Malaysian Automotives Manufacturing Companies
Baba Md Deros,Sha'ri Mohd Yusof,Azhari Md. Salleh
Jurnal Kejuruteraan , 2007,
Abstract: This article is based on a survey conducted on the top management's perceptions and practices of critical success factors (CSFs) with respect to benchmarking implementation in Malaysian automotive components manufacturing companies. The main objectives of this paper is to provide empirical evidence on top management's practices of CSFs for implementing benchmarking among eight different companies categories, comprising of all respondents; quality certified; non-quality certified; Small and Medium Enterprises (SMEs); large; 100% locally owned, 100% foreign owned; and joint venture companies.To achieve this objective, the authors developed a questionaire comprising of nine major CSFs and 49 elements, checked for reliability and validity by experts adn practitioners. The analyses from 68 respondent companies showed the CSFs for benchmarking implementation were practiced at low to moderatelevel. On overall, there is a significant difference between the CSFs perceived level of importance and extent of practice by the respondant companies. Pair samples t-test results showed there is a significant difference between the level of importance and practices in all CSFs in quality certified, large, SME, 100%, local and joint venture companies. The survey results also showed no significant difference in termsfo level of importance and practice of all the CSFs in 100% foreign companies. In non-quality certifiedcompanies there is no significant difference in terms of level of importance and practice except for four CSFs. Finally, the paper concludes with some suggestions on the steps on how to improve the CSFsadoption rate and thus enhanced business competitiveness and excellence in Malaysia automotive manufacturing comapanies.
LogForum , 2011,
Abstract: Background: Six Sigma is related to product’s characteristics and parameters of actions, needed to obtain these products. On the other hand, it is a multi-step, cyclic process aimed at the improvements leading to global standard, closed to the perfection. There is a growing interest in Six Sigma methodology among smaller organizations but there are still too little publications presented such events in the sector of small and medium enterprises, especially based on good empirical results. It was already noticed at the phase of the preliminary researches, that only small part of companies from this sector in Pomerian region use elements of this methodology. Methods: The companies were divided into groups by the type of their activities as well as the employment size. The questionnaires were sent to 150 randomly selected organizations in two steps and were addressed to senior managers. The questionnaire contained the questions about basic information about a company, the level of the knowledge and the practical application of Six Sigma methodology, opinions about improvements of processes occurring in the company, opinions about trainings in Six Sigma methodology. Results: The following hypotheses were proposed, statistically verified and received the answer: The lack of the adequate knowledge of Six Sigma methodology in SMEs limits the possibility to effectively monitor and improve processes - accepted. The use of statistical tools of Six Sigma methodology requires the broad action to popularize this knowledge among national SMEs - accepted. The level of the awareness of the importance as well as practical use of Six Sigma methodology in manufacturing SMEs is higher than in SMEs providing services - rejected, the level is equal. The level of the knowledge and the use of Six Sigma methodology in medium manufacturing companies is significantly higher than in small manufacturing companies - accepted. The level of the knowledge and the application of elements of Six Sigma methodology in SMEs is positively appreciable by these companies, which implemented the QMS -accepted. SMEs prefer to improve already existing processes rather than radically to redesign them in order to reduce the inconstancy - accepted. Conclusions: The level of the knowledge of tools and techniques of Six Sigma methodology in SMEs in Pomeranian region is low and requires a broad popularization action. The level of the awareness of the significance as well as the practice of the use of Six Sigma methodology in manufacturing companies is not significantly different from that one in compani
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