Europejska definicja mikro, małych i średnich przedsiębiorstw jako instrument polityki rozwoju sektora przedsiębiorstw – doświadczenia, postulaty i wnioski na przyszłość

2020 ◽  
pp. 49-60
Author(s):  
Dariusz Kowalski

The subject of the article is the issue of separating micro, small and medium enterprises (SME) from the general economy which due to their small size encounter market barriers hindering their development. The basic legal instruments in this matter is the definition of the SME sector at the level of the EU regulations. The purpose of the analysis is to look for advantages and disadvantages of the existing definition, as well as to refer to the selected ideas of its modification, considering European Union case law. The main research hypothesis is: regarding the importance of SME’s definition for the EU economy, the changes that must be made in the analysed concept must take into account the existing economic conditions as well as the previously available use of the same definition by the institutions. However, it is equally important to identify the purpose for which the SMEs were separated under a specific definition. The purpose of this separation was to provide support for such SMEs, which they de facto need. The basic research method used in the article is the dogmatic and legal method. Its subject was the analysis of the content of normative acts, the EU case law, as well as reports and analyses in the field of the SME sector.

2020 ◽  
Vol 15 (20) ◽  
pp. 113-118
Author(s):  
Natia Kurdgelia

There are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesses and they are considered in one context. The concept of small and medium business combines number of employees, annual turnover and annual balance. The official definition of small and medium enterprises in Georgia is partially in line with EU standards. The concepts of small business and micro business are established only in terms of tax policy, while in institutional and quantitative or qualitative terms its definition is not officially definite.


2017 ◽  
Vol 38 (5) ◽  
pp. 18-26
Author(s):  
Gaël Le Floc’h ◽  
Laurent Scaringella

Purpose Literature on business models (BMs) has grown ve ry rapidly since the beginning of the twenty-first century, and although the theoretical and empirical literature has developed significantly, the number of practical and management-oriented studies remains relatively low. A recent debate in the field has focused on the definition of BM invariants: sensing customer needs, creating customer value, sustaining value creation and monetizing value. Extant empirical studies have mainly focused on multinational enterprises (MNEs) and successful BMs; however, this study concentrates on the failure of BMs in the case of small and medium enterprises (SMEs). An important source of a BM’s failure is the misalignment between MNE and SME involved in an acquisition. Design/methodology/approach Looking through the lens of the four BM constants, the aim of this study is to examine the case of the acquisition Domestic Heating (an SME) by Ventilair (an MNE). Findings Although both separate entities were achieving good results and each had a specific BM, the acquisition produced poor results mainly due to the misalignment of the two BMs. The findings lead the authors to make recommendations to practitioners on avoiding BM misalignment during an acquisition. Originality/value The authors encourage practitioners to enhance communication, promote organizational experiments, acknowledge specificities of both entities, foster employee commitment and ensure homogeneity in IT system usage.


2015 ◽  
Vol 9 (4) ◽  
pp. 25-31
Author(s):  
Xénia Szanyi-Gyenes ◽  
György Mudri ◽  
Mária Bakosné Böröcz

The role of Small and Medium Enterprises (SMEs) is unquestionable in the European economies, while financial opportunities are still inadequate for them. The more than 20 million SMEs play a significant role in European economic growth, innovation and job creation. According to the latest EC Annual Report , SMEs are accounting for 99% of all non-financial enterprises, employing 88.8 million people and generating almost EUR 3.7 tn in added value for our economy. Despite the fact that there is plenty of EU funding available for these SMEs, for certain reasons these funds hardly reach them. But we have to see that the EU supports SMEs by various way, e.g. by grants, regulatory changes, financial instrument, direct funds. On the other hand, SMEs and decision makers realised that the environmental sustainability has to be attached to the economic growth, therefore more and more tools are available for these enterprises. Over the last few years, public institutions, the market, the financial community and non-governmental associations have explicitly demanded that firms improve their environmental performance. One of the greatest opportunities might lay in the Climate- and Energy Strategy till 2030 as 20% of the EU budget is allocated to climate-related actions, however the easy access to finance is still a key question. Does the EU recognise the actual difficulties? Is there a systemic reason behind the absorption problems? Is the EU creating a more businessfriendly environment for SMEs, facilitating access to finance, stimulates the green and sustainable growth and improving access to new markets? The paper analyses the current European situation of the SMEs and the effectiveness of some new tools, which are specially targeting SMEs. JEL classification: Q18


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Tesalonika Theresa Mutiara Lonto ◽  
Sonny Pangerapan

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure


Religions ◽  
2021 ◽  
Vol 12 (10) ◽  
pp. 830
Author(s):  
Kristin Henrard

This article begins with some reflections on the definition of religious minorities, their needs and rights and how this relates to the discussion about the need for minority specific rights in addition to general fundamental rights as rights for all human beings irrespective of particular identity features. Secondly, an overall account of the ambiguous relationship between religious minorities and fundamental rights is presented. The third and most extensive section zooms in on the EU and religious minorities, starting with an account of the EU’s general approach towards minorities and then turning to the protection of fundamental rights of religious minorities in/through the EU legal order. First, the EU’s engagement with minority specific rights and the extent to which these norms have been attentive to religious themes will be discussed. Second, the CJEU’s case law concerning freedom of religion and the prohibition of dis-crimination as general human rights is analysed. The conclusion then turns to the overall perspective and discusses whether the EU’s protection of religious minorities’ fundamental rights can be considered ‘half-hearted’ and, if so, to what extent. This in turn allows us to return to the overall focus of the Special Issue, namely the relationship between the freedom of religion for all and special rights for religious minorities.


2019 ◽  
Vol 7 (1) ◽  
pp. 118
Author(s):  
Raissa Diva Kirana , ◽  
Hernawan Hadi ,

<p>Abstract<br />This article aims to determine whether or not the understanding of micro, small and medium enterprises <br />(MSMEs) in Surakarta City, to the application of the regulations stated in Law Number 20 of 2016 on <br />Trademark and Geographical Indication (According to the research in the Department of Cooperatives <br />and UMKM Surakarta) registration of brands and constraints that hinder the implementation of the law <br />to the entrepreneurs of MSMEs. This understanding includes several factors that influence from culture <br />to moral values. This legal research is an empirical or sociological juridical research, which studies the <br />problem directly to the target (in this study the entrepreneur of MSMEs). Techniques of collecting legal <br />materials with questionnaires, interviews, and literature study. Based on the results of this study and <br />discussion, the conclusion of the unequal distribution of the related understanding of Brand rights as <br />regulated in Law Number 20 of 2016 on the entrepreneurs of MSMEs, whether the understanding of the <br />definition of the rights of the brand itself, the benefits, and the procedure of registration. The factors that <br />become obstacles hampering the implementation of this law on the entrepreneurs of SMEs in Surakarta.<br />Keywords: Understanding; Trademark Rights and Geographical Indicatio; MSMEs entrepreneurs</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui tercipta tidaknya pemahaman pelaku Usaha Mikro Kecil dan <br />Menengah (UMKM) di Kota Surakarta, terhadap penerapan peraturan yang tertera pada Undang-Undang <br />Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis (Sesuai penelitian di Dinas Koperasi dan <br />UMKM Surakarta) terkait pendaftaran merek beserta kendala-kendalanya yang menjadi penghambat <br />dalam penerapan undang-undang tersebut pada pelaku UMKM. Pemahaman ini meliputi beberapa faktor <br />yang mempengaruhi mulai dari budaya hingga nilai moral. Penelitian hukum ini merupakan penilitian <br />empiris atau yuridis sosiologis, yang mempelajari masalah dengan langsung pada sasarannya (dalam <br />penelitian ini pelaku UMKM). Tekhnik pengumpulan bahan hukumnya dengan kuisioner, wawancara, serta <br />studi pustaka. Berdasarkan hasil penelitian dan pembahasan ini dihasilkan simpulan belum meratanya <br />pemahaman terkait Hak merek yang diatur pada Undang-Undang Nomor 20 Tahun 2016 pada para <br />pelaku UMKM, baik pemahaman mengenai pengertian hak merek itu sendiri, manfaat, maaupun prosedur <br />pendaftarannya. Adapun faktor-faktor yang menjadi kendala terhambatnya penerapan undang-undang <br />ini pada pelaku UMKM di Surakarta. <br />Kata Kunci : Pemahaman; Merek dan Indikasi Geografis; Pelaku UMKM</p>


Author(s):  
S.E. Donny Sita ◽  
N.A. Mohd. Nor

Earlier notions of leadership opined that leadership can be found in one's genes that determine how an individual behaves and reacts to his/her surrounding (Bass, 1985). That is, a leader can still be detected in a group of people although nobody may be appointed to lead at the outset. In the past, an individual became a leader through inheritance of a rank or the throne in a country or in an institution. However, the temperament or characteristic of an individual determine whether one can lead or not. A leader acts as a conflict contributor, a resolver or peacemaker, and a punisher (King et al., 2009). Besides being dominant over the rest of the group members, a leader needs to influence the followers too with his/her leadership style. The leadership style of a leader depends on the attitude of him/her to influencing followers in the organisation. The modern era indicates that an uncertainty or complex situations are not uncommon. In a context of a small and medium enterprises (SMEs), turbulences arising in an enterprise require an effective leader to sustain a strong sense of opportunity for all followers. Such participation allows followers to share opinions, make better decisions and control the resources. In fact, followers and the leader cannot be separated. Likewise, leadership runs in tandem with development. Development occurs as leadership pushes it (Banyai, 2009). Hence, without proper leadership to lead the followers, it would be rather difficult to reach the mutual goals of the enterprise (Poskas & Messer, 2015). Also, a good leadership through guidance and effective communication enables followers to improve themselves. Hence, to conduct a relevant systematic review, the current paper is guided by the following main research question: how are leadership styles practiced among leaders in the context of small and medium enterprises? The focus of this paper is on the leaders of small and medium enterprises where followers are working together towards achieving the mutual goals of the enterprise. Keywords: leader; leadership style; PRISMA; small and medium enterprises; systematic literature review


Author(s):  
A Williams ◽  
J Davidson ◽  
S Waterworth ◽  
R Partington

An increasing number of manufacturing organizations are placing direct emphasis on operations improvement as a means of achieving competitive success. Small and medium enterprises (SMEs), however, generally lack the resources in capital, time and expertise to implement business process re-engineering (BPR), as has been advocated by a number of authors. This paper presents a comparative analysis of continuous improvement (CI) versus BPR approaches to operational change. Change implies risk, and SMEs naturally require a means for establishing levels of uncertainty and net return. Equally, the performance measures adopted by these two (respectively, bottom-up and top-down) approaches differ significantly and normally defy direct comparison. A dynamic systems simulation is developed from a case study within the plastics industry and is used to evaluate the implementation of either varying levels of improvement or natural processes in the case of BPR. Although it is an industry-specific model, the approach raises several implications. Of specific interest is the trade-off between performance improvement and cost, time frame and risk. Attention is also focused on evaluation of the threshold at which the two philosophies overlap and the point at which companies may make the transition between the two philosophies. The paper goes on to evaluate the decrease in the return of investment (ROI), as improvements impinge on other stages within the process, creating up- and downstream bottlenecks. It also evaluates the level of a single ‘natural process’, as a means of costing BPR implementation. The paper concludes with the definition of ROI curves, which are intended to inform SMEs in the selection of appropriate improvement strategies.


2014 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
MSc. Muhamet Hashani ◽  
Dr.Sc. Myrvete Badivuku-Pantina

A good business environment means a catalyst for small and medium enterprises, a good business environment facilitates development and sustainability of small and medium enterprises. The development of micro, small and medium enterprises (MSME) is very important to the economic development of a country, and intentionally, MSMEs are considered to be amongst the most efficient instruments for economies in transition, because of their production of sustainable economic growth, employment and poverty reduction.Small and medium enterprises are a generator of new products and technologies; they are are a source of new ideas and advanced strategies of management. Development and sustainability of small and medium enterprises depends on the business environment, which implies a series of social, legal, economic, political or institutional conditions, which are uncontrollable in nature, and affect the organizations’ functions.This study addresses the baseline documents which were taken into consideration by the Government of the Republic of Kosovo in developing economic policies, thereby analysing their advantages and disadvantages. By analysing reports, statistics on MSMEs and other documents, and further complementing the study by a research section (business survey), this paper aims at identifying the key problems faced by the MSMEs in Kosovo, and provide adequate recommendations which may be of service in resolving such problems, but also resulting into a better business environment, and economic development in general.


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