Titel: Tre Dimensioner av Benchmarking ? En Studie inom SMEs i GÀvleborg.NivÄ: C-uppsats i Àmnet företagsekonomiFörfattare: Jenny Jonsson, Cecilia KarmanHandledare: Tomas KÀllquist, Stig SörlingDatum: 2015 ? juniSyfte: Tidigare forskning menar att SMEs inte anvÀnder sig av benchmarking. Vi stÀller oss frÄgande till detta och menar att benchmarking kan anvÀndas pÄ olika sÀtt, nÄgot som tidigare forskning förbisett. VÄrt syfte Àr dÀrmed att belysa hur benchmarking anvÀnds inom SMEs, med utgÄngspunkt i de tre dimensionerna process, struktur och idé.Metod: UtifrÄn vÄrt hermeneutiska synsÀtt har vi utfört en kvalitativ fallstudie med semistrukturerade intervjuer, dÀr respondenterna var ifrÄn tio olika smÄ och medelstora företag (SMEs) i GÀvleborg. DÀrefter jÀmförde vi det empiriska materialet med den teoretiska referensramen för att kunna utföra vÄr analys och finna vÄrt bidrag.Resultat & Slutsats: Enligt vÄr studie anvÀnder sig SMEs, till skillnad frÄn vad tidigare forskning pÄstÄr, i stor utstrÀckning av benchmarking.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

SmÄ och medelstora företag (SME) utgjorde 2010 en andel pÄ 99,8% av alla företag i Sverige och bankerna Àr en viktig kÀlla till finansiering för SMEs. PÄ grund av bankernas betydelseskapade Baselkommittén för banktillsyn 1988 internationella regelverk som medförde ett kapitaltÀckningskrav pÄ 8% till banker. KapitaltÀckningskravet skulle kunna tÀcka oförutsÀgbara förluster vid en finanskris, vilket bidrar till att banksektorn Àr en av de mest reglerade branscherna i vÀrlden. 2006 skapades Basel II vilket för banker medförde svÄrigheter att bedöma kredit till och risker med SMEs. Basel II skapade en oro att kostnaderna skulle öka för kredit till SMEs och oron finns fortfarande kvar vid införandet av Basel III, vilket i sin tur kan försÀmra kreditvillkoren till SMEs.Syftet med uppsatsen Àr att beskriva bankernas arbetssÀtt med kreditbedömning av SMEs i nulÀget, analysera och tolka hur Basel III kan pÄverka bankernas arbetssÀtt med kreditbedömning av SMEs, ge förstÄelse för hur Basel III kan pÄverka bankernas attityd till kreditbedömning av SMEs, pÄ grund av ökade kapitaltÀckningskrav.

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

The main purpose of this Master?s thesis is to do a benchmarking study of the marketing activities at the public library of Valdemarsvik. The purpose is also to describe and get a deeper understanding of benchmarking as a method for improving library activity. Four major problem areas are addressed: How can one use benchmarking as a tool to achieve change? How can one learn with benchmarking? What similarities and differences are there between benchmarking and other similar methods for competence development? Is benchmarking better than other similar methods for competence development? The empirical approach was qualitative and the method chosen was action research.

VÄrt syfte Àr att beskriva och analysera hur benchmarkinganvÀnds i svenska detaljhandelskedjor med inriktning mot mode. Syftet Àr Àven att behandla fallföretagens erfarenheter av benchmarkingarbetet och ta reda pÄ om det finns potential hos styrverktyget som inte utnyttjas. Vi har utfört en kvalitativ fallstudie, med en deduktiv ansats av fyra detaljhandelskedjor. VÄr teoretiska teferensram bestÄr till störst del av teori gÀllande benchmarkingprocessen. Det empiriska materialet har insamlats genom intervjuer med personer pÄ AB Lindex, KappAhl AB, Hennes & Mauritz Ab och Dressmann AB.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Syfte: Syftet med studien Àr att undersöka vad utvalda K3-företag anser om utformandet av K3, i relation till innehÄllet i IFRS for SMEs.Metod: Studien genomförs med en kvalitativ metod och Àr av fenomenografisk karaktÀr. Intervjuer genomförs med BFN samt fyra potentiella K3-företag. Dessa analyseras sedan i en fenomenografisk analys.Slutsats: Skillnaderna som föreligger mellan K3 och IFRS for SMEs beror pÄ förenkling och laganpassning. De undersökta företagen Àr mer nöjda de förÀndringar som beror pÄ laganpassning Àn de som beror pÄ förenkling. De företag som har minst internationell koppling vÀljer i större utstrÀckning K3.

The SMEsñ€ℱ internationalization strategyñ€”Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study. The primary information sources are the interviews with key-persons in internationalization process of SMEs Methodology: The literature review in this study concerns areas of SMEsñ€ℱ motives for internationalization, foreign market entry mode approaches and influence of internal & external factors.

Sekretessbelagd.

Uppsatsens titel: CSR I SMEs ? En förklaring av motiv och effekter Seminariedatum: 2012-05-31Kurs: 4FE03E Examensarbete för civilekonomprogrammet 30hpFörfattare: Alexandra Edström och Anna PerssonHandledare: Elin Funck Examinator: Lars-Göran Aidemark Nyckelord: CSR, Corporate Social Responsibility, samhÀllsansvar, intressenter,SMEs, Triple Bottom Line, motiv, effekterBakgrund och problem: Teorierna kring CSR i SMEs Àr fÄ och ofta motsÀgelsefulla. SMEs har dessutom en viktig pÄverkan pÄ vÄrt samhÀlle, dÄ de utgör den störstadelen av Sveriges nÀringsliv. CSR Àr ingen genvÀg till framgÄng utan effekterna kanbedömas först efter ett lÄngsiktigt perspektiv, enligt Europakommissionen (2007)arbetar SMEs ofta med CSR utan att veta om det eller benÀmna det vid namn.Syfte: Syftet med detta examensarbete Àr att beskriva innebörden av CSR samtförklara motiven till och effekterna av CSR i SMEs.Metod: Vi har gjort en flerfallstudie pÄ företagen Gnosjö Automatsvarvning AB,HangOn AB, Swede-Wheel AB och Sibes Metall AB. Vi har genomfört tvÄsemistrukturerade intervjuer med tvÄ personer pÄ respektive företag samt enfokuserad telefonintervju med respektive VD pÄ varje företag.

The global market is becoming increasingly integrated and to keep up with growing competition and to achieve even greater success, companies expand to foreign markets. Previous studies have shown that the concept of psychic distance has an important impact on international performance regarding small and medium-sized enterprises (SME). The aim of our study is to provide the reader with a deeper understanding of how psychic distance influences export performance regarding Swedish SMEs. Through a single case study of a Swedish SME, we chose to research three different markets in three different continents. Our findings show that psychic distance influences export performance through export marketing strategy and active learning.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.