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Research on the Generation of Professional Skill Modules for Talent Cultivation in the Landscape Architecture Profession for Industry-Education Integration of Small and Medium-Sized Enterprises
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作者 Fengyi Xu Yang Su 《Journal of Contemporary Educational Research》 2024年第6期227-232,共6页
Due to industry characteristics or regional limitations,many students in certain majors tend to seek employment in small and medium-sized enterprises(SMEs).SMEs face certain challenges in implementing industry-educati... Due to industry characteristics or regional limitations,many students in certain majors tend to seek employment in small and medium-sized enterprises(SMEs).SMEs face certain challenges in implementing industry-education integration,and there is a lack of mature methods in specific implementation processes and talent cultivation plan generation.Taking the landscape architecture profession as an example,this paper conducts a correlation analysis and cross-analysis of the industry-required professional skills based on surveys of over 300 industry practitioners employed in SMEs.It provides professional skill cultivation modules based on market feedback.This research process and analysis method have certain reference significance for the rapid production of adaptive talent cultivation professional skill modules in other industries targeting SMEs. 展开更多
关键词 Landscape architecture profession Talent cultivation Industry-education integration small and medium-sized enterprises
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Research on the Coordinated Development of Inclusive Finance and Financing for Small and Medium-sized Enterprises
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作者 Yanfei Li Xue Liang 《Proceedings of Business and Economic Studies》 2024年第4期214-219,共6页
As an important force in promoting economic and social development,small and medium-sized enterprises play a crucial role in enhancing China’s economic strength,creating employment opportunities,and promoting industr... As an important force in promoting economic and social development,small and medium-sized enterprises play a crucial role in enhancing China’s economic strength,creating employment opportunities,and promoting industrial structural transformation.However,due to their inherent weaknesses,small and medium-sized enterprises often face difficulties in financing within the traditional financial service system.This makes it difficult for small and medium-sized enterprises to inject vitality into the development of the market economy by expanding their financing scale.Since 2013,China has vigorously developed inclusive finance and extended the services of traditional financial institutions to small and medium-sized enterprises,providing policy guidance,resource support,and technical support to alleviate the financing difficulties of small and medium-sized enterprises.Based on this,this article focuses on the current financing problems faced by small and medium-sized enterprises and specifically elaborates on how to lower the financing threshold for small and medium-sized enterprises and broaden their financing channels through inclusive finance,in order to promote the development of inclusive finance and a virtuous cycle of financing for small and medium-sized enterprises. 展开更多
关键词 Inclusive finance Financing for small and medium-sized enterprises Financial institution
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The Application of Knowledge Management(KM)by Small and Medium-Sized Enterprises(SME)in Manufacturing Industry
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作者 Danrui Yin Chin Lye Ooi 《Proceedings of Business and Economic Studies》 2024年第4期293-299,共7页
To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizatio... To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance. 展开更多
关键词 Knowledge management(KM) small and medium-sized enterprises(SME) Manufacturing industry
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Contract Mechanism of Water Environment Regulation for Small and Medium Sized Enterprises Based on Optimal Control Theory
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作者 Shuang Zhao Hongbin Gu +2 位作者 Lianfang Xue Dongsheng Wang Bin Huang 《Journal of Water Resource and Protection》 CAS 2024年第7期538-556,共20页
The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of trea... The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of treatment. How enterprises can make reasonable decisions on their water environment behavior based on the external environment and their own factors is of great significance for scientifically and effectively designing water environment regulation mechanisms. Based on optimal control theory, this study investigates the design of contractual mechanisms for water environmental regulation for small and medium-sized enterprises. The enterprise is regarded as an independent economic entity that can adopt optimal control strategies to maximize its own interests. Based on the participation of multiple subjects including the government, enterprises, and the public, an optimal control strategy model for enterprises under contractual water environmental regulation is constructed using optimal control theory, and a method for calculating the amount of unit pollutant penalties is derived. The water pollutant treatment cost data of a paper company is selected to conduct empirical numerical analysis on the model. The results show that the increase in the probability of government regulation and public participation, as well as the decrease in local government protection for enterprises, can achieve the same regulatory effect while reducing the number of administrative penalties per unit. Finally, the implementation process of contractual water environmental regulation for small and medium-sized enterprises is designed. 展开更多
关键词 Optimal Control Theory small and medium-sized enterprises Water Environment Regulation Contract Mechanism
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Assessing Factors Influencing Solar Energy Adoption among Small and Medium Enterprises in Mzuzu City, Malawi
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作者 Mkhalipie Avenea Beatrice Ke Jiang 《Energy and Power Engineering》 2024年第7期257-284,共28页
One of the many renewable energy sources that offer advantages is solar energy, which also lowers energy prices and promotes environmental sustainability and energy security. Despite these advantages, various barriers... One of the many renewable energy sources that offer advantages is solar energy, which also lowers energy prices and promotes environmental sustainability and energy security. Despite these advantages, various barriers, such as installation costs, have prevented small and medium-sized enterprises from investigating this invention. Malawi has a significant energy shortfall such that most businesses have been hindered from their profit maximization goals. The “Photovoltaic systems” (PV) that transform sunlight into electricity are the subject of this study. This type of solar energy system is situated on the building’s roof and generally produces electricity for businesses and even homes. Solar energy offers a great impact to small and medium enterprises in Mzuzu city with a cost-effective and dependable alternative to energy that has the potential to change the game. Therefore the aim of the study was to identify factors that encourage the adoption of solar energy among small medium enterprises in the city of Mzuzu city. And to identify some of barriers faced when adopting solar energy among small and medium enterprises in the city of Mzuzu. The research approach employed in the study was a survey. A survey is a type of research methodology in which primary data is gathered from a sample using a questionnaire. When information is to be gathered from a wider sample, a survey is employed. A bigger sample size was needed in this study in order to facilitate hypothesis testing. It is advised to apply a logical approach while using the survey. The survey utilized a five-point Likert scale. The study used convenience sampling to select study participants. The sample size in this study was determined using Cochran’s sample size formula. Statistical Package for Social Sciences (SPSS) and Microsoft Excel were used for statistical analysis. About 97.2% of the participants were aware of solar as a source of energy compared to 2.8 % who were unaware. The majority of participants use solar energy for lighting only, seconded by those who use electricity. The least number of participants use solar energy for cooling only. The majority of participants 21.5% indicated partnership and collaboration as the most motivating factor for the adoption of solar energy. This was followed by technical expertise 19.1 % the least number of participants 10.8% expressed that policy and regulatory frameworks were associated with the adoption of solar energy. This study found that there are no statistically significant factors influencing barriers to the adoption of solar energy. The price of solar energy adoption was identified as the least factor associated with the acceptance or rejection of solar energy. Nonetheless, the reasons given by the homes that had embraced solar technology aligned with the findings of other studies. This survey also found that although the public was aware of solar energy, and technology, there were still a number of factors that mattered, especially for non-adopters. 展开更多
关键词 Solar Energy small and Medium enterprises Solar Energy Adoption
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Maintenance,Repair,and Reinforcement Measures for Dilapidated Small and Medium-Sized Bridges
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作者 Xu Meng Bo Liu +1 位作者 Ji Li Zhi Tu 《Journal of Architectural Research and Development》 2024年第1期62-67,共6页
The paper initiates by exploring the importance of maintaining,repairing,and reinforcing bridges.Subsequently,it delves into routine and preventative maintenance measures tailored for small to medium-sized bridges.Add... The paper initiates by exploring the importance of maintaining,repairing,and reinforcing bridges.Subsequently,it delves into routine and preventative maintenance measures tailored for small to medium-sized bridges.Additionally,the paper examines repair and reinforcement techniques specifically designed for deteriorated small and medium-sized bridges,encompassing methods for fortifying both the bridge foundation and upper and lower structures.Lastly,the paper proposes suggestions aimed at fostering discussions and exchanges on the development of maintenance and repair processes for deteriorated small and medium-sized bridges. 展开更多
关键词 Dilapidated small and medium-sized bridges Maintenance Repair and reinforcement
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Mechanism of Impact of Entrepreneurial Spirit on the Development of Small and Medium-sized Private Enterprises in China 被引量:1
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作者 Feihong CHEN Jiayue LI +1 位作者 Yisheng PENG Xi ZHAN 《Asian Agricultural Research》 2017年第6期1-6,共6页
As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurshi... As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurship and innovation,a large number of small and medium-sized private enterprises have emerged in all walks of life in China. This paper examines the differences in the definition of entrepreneurial spirit by different scholars,the influence of Chinese entrepreneurship on the development of small and medium-sized private enterprises,the origin of the spirit of private entrepreneurs with Chinese characteristics,and the disadvantages of the spirit of small and medium-sized private entrepreneurs in China. It is necessary to further improve entrepreneurial spirit to contribute to the development of small and medium-sized private enterprises and help China to build the national economic system. 展开更多
关键词 small and medium-sized private enterprises Entrepreneurial spirit Impact mechanism
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Corporate Governance Mechanisms: Evidence From Small- and Medium-Sized Enterprises (SMEs) 被引量:1
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作者 Angeline Kiew-Heong Yap Yan-Ling Ng 《Journal of Modern Accounting and Auditing》 2015年第7期353-362,共10页
This paper aims to investigate the extent to which Malaysian small- and medium-sized enterprises (SMEs) adopted corporate governance (CG) principles and their effects on firm performance. The principles examined i... This paper aims to investigate the extent to which Malaysian small- and medium-sized enterprises (SMEs) adopted corporate governance (CG) principles and their effects on firm performance. The principles examined included: establishing clear roles and responsibilities; strengthening composition; and reinforcing independence. The paper is based on a questionnaire survey study among 113 SMEs that consisted of 35% (39) of manufacturing and related services and 65% (74) from services including information and communication technology (ICT), primary agriculture, construction, mining, and quarrying. The analysis of the data indicates that 32% of the respondents said that the primary reason why they have their own business is to have control over their own working life. This fmding appears to confirm the f'mancing theory that SMEs owners have other goals than profitability. In addition, 30% of SMEs perceived that the most important role played by the board is risk management; hence, these boards have a greater control over financial risks that may lead to better financial performance. The analysis also shows that 81% of the respondents' board consisted of internal board members only. These enterprises need to see the important role of external board members as a source of advice providers and experts to them. For policies relating to clear roles and responsibilities of board, only 28% of the respondents established clear functions reserved for the board and those delegated to management; substantial respondents did not draw up policies relating to reinforce board independency (between 75% and 79%) and to strengthen board composition (46%). Besides, 68% of the respondents have the position of chairman and CEO held by same individuals and 81% of the chairman is an executive member of the board. These findings suggest that SMEs cannot see the importance of strengthening board and having independent board members. Regression analysis also indicates that board independence has a significant and positive impact on firm performance. Hence, SMEs need to appreciate networking advantages, competency, and strategic knowledge that the right board can offer. The governmental ministries and agencies in Malaysia need to take active measures to encourage SMEs to strengthen their board governance, because SMEs are the important economic powers for stimulating national economic growth. This paper contributes to the empirical literatures on the adoption of CG principles and their effects on SMEs' firm performance in emerging markets. 展开更多
关键词 corporate governance (CG) small- and medium-sized enterprises (SMEs) emerging markets MALAYSIA
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Research on the Sustainable Development of Chinese Small and Medium-Sized Enterprises-Con-struction and Application of R&D Strategic Alliance 被引量:1
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作者 Zhang Ying Zhang Xin 《Ecological Economy》 2005年第4期71-75,共5页
R &D strategic alliance is important for enterprises' sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises' st... R &D strategic alliance is important for enterprises' sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises' strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R&D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ' R&D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises. 展开更多
关键词 techoological innovatian R&D strategic alliance small and medium-sized enterprises
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A Game Analysis on Technology Alliance of Tech-typed Small and Medium-sized Enterprises 被引量:1
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作者 Cuihua Wu Jingyu Qi +1 位作者 Xinping Wang Qingjie Chen 《Chinese Business Review》 2004年第7期76-81,共6页
As an innovation mode of organization, technology alliance has being increasingly paid more attention to by more and more small and medium-sized enterprises (SME). In this paper, on the basis of analyzing the theory... As an innovation mode of organization, technology alliance has being increasingly paid more attention to by more and more small and medium-sized enterprises (SME). In this paper, on the basis of analyzing the theory and practice meaning of the technology alliance, cooperative game method is used to analyze the forming process of the cooperative mechanism, and it points out that cooperation will make both sides get the largest benefits. 展开更多
关键词 Tech-typed small and medium-sized enterprises technology alliance cooperative game
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Analysis on Profit Quality of Small and Medium-sized Agricultural Enterprises:A Case Study of YM Industrial Co.,Ltd in Guang'an City of Sichuan Province
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作者 Ling JIANG Huawei LUO 《Asian Agricultural Research》 2013年第1期83-86,共4页
For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit ... For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit in quality, leading to low profit quality. This study reasonably defines the concept of profit quality of small and medium-sized agricultural enterprises, and expounds general characteristics of high quality profit. On the basis of general factors influencing profit quality of enterprises, it builds indicator system for evaluating the profit quality of small and medium-sized agricultural enterprises. Also, it conducts an empirical analysis on profit quality of Chinese small and medium-sized enterprises with YM Industrial Co., Ltd in Guang'an City of Sichuan Province as an example. 展开更多
关键词 small and medium-sized AGRICULTURAL enterpriseS AN
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A Study on Business Succession in Small and Medium-Sized Chinese Enterprises
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作者 Yang Wang Takashi Kondoh 《Chinese Business Review》 2018年第10期524-531,共8页
The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selecti... The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selection of a successor, asset inheritance, transfer of management rights, accumulation of business connections and technology succession, and soforth. This all requires smooth execution of a business succession plan. However, many SMEs do not have a business succession plan, nor are they preparing one. Our task is to explore the reasons these preparations are not being made. Here, the purpose of our research is to get a picture of the status of preparations for business succession in SMEs in China, and the actual circumstances of succession, based on the results of a fact-finding survey of Chinese SMEs, and at the same time bring to the surface the primary factors which influence preparations and plans. The results of the analysis shed light on the status of business succession preparations, successor’s awareness of issues, decision making, and so on. This survey highlights the awareness of business succession among business managers. 展开更多
关键词 BUSINESS SUCCESSION small and medium-sized Chinese enterpriseS CHANGES in PRESIDENTS
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Study on Electronic Commerce Maturity of Small and Medium-sized Agricultural Enterprises
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作者 PEI Yi-lei XUE Wan-xin +1 位作者 YANG Chun-yu SU Yong 《Asian Agricultural Research》 2012年第2期1-4,共4页
This article advances the concept of electronic commerce maturity of small and medium-sized agricultural enterprises,and establishes the indicator system of electronic commerce maturity of small and medium-sized agric... This article advances the concept of electronic commerce maturity of small and medium-sized agricultural enterprises,and establishes the indicator system of electronic commerce maturity of small and medium-sized agricultural enterprises.This indicator system includes 4 first-level indicators(infrastructure,transaction process,operation management,and transaction safety),which are divided into 11 second-level indicators(hardware equipment,computer network,e-procurement,logistics distribution,supply chain management,customer relationship management,and payment security).We use analytic hierarchy process(AHP) to determine the weight of indicator at all levels,and establish fuzzy comprehensive evaluation mathematical model of electronic commerce maturity of small and medium-sized agricultural enterprises.Finally,through examples,we verify the rationality and reliability of evaluation method of electronic commerce maturity of small and medium-sized agricultural enterprises combining analytic hierarchy process(AHP) and fuzzy comprehensive evaluation. 展开更多
关键词 ELECTRONIC COMMERCE MATURITY small and medium-size
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Creativity of the Entrepreneur, Intrapreneurship, and the Growth of Small and Medium-Sized Enterprises: Evidence from China
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作者 Jasna Auer Antoncic Bostj an Antoncic Zhaoyang Li 《Chinese Business Review》 2018年第7期336-341,共6页
Creativity is an element of the personality of entrepreneurs which can be important for the foundation, advance, and business performance of small and medium-sized enterprises (SMEs). Intrapreneurship can be develop... Creativity is an element of the personality of entrepreneurs which can be important for the foundation, advance, and business performance of small and medium-sized enterprises (SMEs). Intrapreneurship can be developed in small and medium-sized enterprises where entrepreneurs have a sufficient level of creativity and it can influence the growth of enterprises. Hypotheses are specified and empirically tested based on responses to a structured questionnaire on a sample of small and medium-sized enterprises from China. The research results indicate positive relationships between the creativity of the entrepreneur and intrapreneurship and growth of the enterprise. 展开更多
关键词 CREATIVITY ENTREPRENEUR INTRAPRENEURSHIP GROWTH small and medium-sized enterprises (SMEs) China
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Harmonization of financial reporting of small and medium-sized enterprises in the Czech Republic
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作者 Libuse Mullerova Marie Pasekova Eva Hyblova 《Journal of Modern Accounting and Auditing》 2010年第1期55-64,共10页
A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and me... A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium-sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better comanunication with banks, with investors, rating application are: parallel reporting according to national agencies etc. The problems connected with the standard regulations, differences between the national legislation and the standard, wide practice at keeping accounts and making financial statements and limited approach of small and medium enterprises to obtaining information and to training of their employees. Another problem can be a tight link between the trading income and the tax base, when small companies prefer rather the tax point of view. 展开更多
关键词 financial statements REPORTING small and medium-sized enterprises HARMONIZATION IFRS
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Small and Medium-Sized Enterprises (SMEs) in Personal Services
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作者 Vera Levickova Eva Mickova 《Journal of Modern Accounting and Auditing》 2014年第6期694-700,共7页
Entrepreneurship has become an attribute of the current growth without business activities. Entrepreneurship is a global world. It is not possible to think about economic driving force of technological development and... Entrepreneurship has become an attribute of the current growth without business activities. Entrepreneurship is a global world. It is not possible to think about economic driving force of technological development and scientific research. It materializes knowledge and involvement of people and society. Expansion of business activities is a source of individual country's economic performance. It contributes to the development of people's living standards. In every market economy, it represents an irreplaceable role for small and medium-sized enterprises (SMEs). A strong representation of"micro-enterprises" can be found in the field of personal services. Companies within the course of their existence go through particular stages of their development--from their foundation through the stage of steady development. After this stage, there comes their decline that can develop even into their termination. We indicate this process as a company life cycle. The aim of the submitted project is to map the life cycle of particularly chosen companies providing accommodation and catering services and to find a mutual relation among observed quantities and their stable economic positions in the market. The analysis is based on the data of macro-economic character, the data about development of receipts in the sector, development of inflation, tempo of economic growth, and development of consumer prices. Out of a company, non-financial factors will also be considered. The core of the analysis is the stage of sustainable stability of the assessed companies. The point of the findings is revelation of the causes of risks of possible transition into the stage of termination due to the decline of services volume, decline of profitability, and long-lasting payment insolvency. The contribution of the project is to draw our attention to possible risks of critical situation development and to propose how to avoid them so that the company will not occur in financial straits. Achieved information could assist the company management to make relevant decisions. 展开更多
关键词 small and medium-sized enterprises (SMEs) company life cycle economic stability personal services
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The Importance of Investments on Small- and Medium-Sized Enterprises (SMEs) Growth: The Case of Kosovo
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作者 Skender Ahmeti Justina Shiroka-Pula Venet Shala 《Journal of Modern Accounting and Auditing》 2013年第7期953-960,共8页
The small- and medium-sized enterprises (SMEs) are crucial to economic growth, especially in post-socialist transitional countries or new emerging market economies. The development of SMEs depends on the ability of ... The small- and medium-sized enterprises (SMEs) are crucial to economic growth, especially in post-socialist transitional countries or new emerging market economies. The development of SMEs depends on the ability of those firms to invest and grow. Based upon an SME survey conducted by Riinvest Institute at the end of 2010, this paper seeks to provide answers on determinants of SMEs to invest in Kosovo, based on an econometric model which identifies the key determinants of SMEs' investment. The econometric evidence suggests a positive relationship between investment and the size and age of the company. Also, the decision of the firm to invest depends on the future business plans; if entrepreneurs have optimistic views about the future of the business, this encourages them to invest. The manufacturing and trade sectors invest more, so do exporting firms, which may be because of bigger market opportunities. Access to external sources of finance is another significant determinant of investment, suggesting that firms which gained credit invested more than other firms in the sample. 展开更多
关键词 small- and medium-sized enterprises (SMEs) INVESTMENT GROWTH econometric model KOSOVO
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The Perception of Small- and Medium-Sized Enterprises (SMEs) on the Importance of a Proper Accounting System: Malaysian Evidence
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作者 Zulkiffiee Mohamed Hafizah Binti Mohd. 《Journal of Modern Accounting and Auditing》 2013年第10期1302-1321,共20页
This paper examines the relationship between small- and medium-sized enterprises' (SMEs) entrepreneurs' perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of f... This paper examines the relationship between small- and medium-sized enterprises' (SMEs) entrepreneurs' perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs' ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation (SMIDEC) website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs' perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs' perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff. 展开更多
关键词 small- and medium-sized enterprises (SMEs) ENTREPRENEURS accounting system MALAYSIA
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Analysis of the Critical Aspects of the Generational Turnover in Family Small- and Medium-Sized Enterprises (SMEs)
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作者 Elena Cristiano 《Journal of Modern Accounting and Auditing》 2014年第12期1201-1216,共16页
Family businesses, which aim at surviving today, have to deal with a precise modality: To ensure their continuity, entrepreneurs have to ensure the transfer of leadership from one generation to another inside of them... Family businesses, which aim at surviving today, have to deal with a precise modality: To ensure their continuity, entrepreneurs have to ensure the transfer of leadership from one generation to another inside of them. We do believe that this matter is worth being analyzed, since the succession, from one generation to another, can be considered as a crucial variable in maintaining family small- and medium-sized enterprises (SMEs) over time. Therefore, after investigating the main features, problems, and factors leading to the succession processes, in the second part of this article, an empirical analysis will be carried out, by comparing several European countries on the basis of data from the European Commission. This article contributes to enriching, from a theoretical point of view, the conceptual framework used for investigating the dynamics in the continuity of SMEs. Moreover, empirically, it contributes to the increasing literature on family businesses by comparing several European countries in order to understand what originates the longevity of family SMEs. 展开更多
关键词 small- and medium-sized enterprises (SMEs) SUCCESSION LONGEVITY family businesses
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Research on Financing Game Model of Small and Medium-sized Enterprises based on Different Risk Categories
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作者 Tian Tang 《International Journal of Technology Management》 2016年第9期61-63,共3页
With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized(SME) enterprises have become the most dynamic economic growth point in the national economy. Nev... With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized(SME) enterprises have become the most dynamic economic growth point in the national economy. Nevertheless, SMEs are facing a lot of problems in the market competition, such as technical backwardness, information lag, lack of talents, etc.. The healthy development of SMEs is very important, whereas, SMEs’ financing is a worldwide problem, and the result of financing game between banks and enterprises depends on a variety of decision-making factors. In this paper, from the point of view of bank, we analyze the diffi culties of external financing of SMEs, and establish a financing game model based on different risk categories, in order to better solve the problems that remain in the process of financing and promote the healthy and sustainable development of SMEs. 展开更多
关键词 Financing Game Model small and medium-sized enterprises Risk Categories Risk Management
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