776 resultados para SME


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Ympäristöllinen kestävyys on ajankohtaisempi asia kuin koskaan ja sen merkitys yritysten yhtenä kestävyyden osa-alueena kasvaa jatkuvasti. Erityisesti suuret yritykset pyrkivät erottumaan kilpailijoistaan ympäristöllisen kestävyyden avulla, mutta myös pk-yritykset olisi tärkeää saada mukaan toiminnan kehittämiseen. Aikaisemmat tutkimukset yritysten ympäristöllisestä kestävyydestä ovat keskittyneet pääosin käytössä oleviin menetelmiin ja kestävyyden kehittämisen suurimpiin haasteisiin. Tärkeää olisi tutkia myös sitä, miten pk-yritykset saataisiin mukaan kehittämään toimintaansa ympäristöllisesti kestävämmäksi. Tähän pyritään löytämään vastauksia tässä diplomityössä. Diplomityön tarkoituksena on tutkia sitä, millä tavoin pk-yritykset haluavat kehittää toimintaansa ympäristöllisesti kestävämmäksi. Työn tavoitteena on suunnitella pk-yritysten tarpeita vastaava palvelukonsepti niiden ympäristöllisen kestävyyden kehittämiseksi. Tutkimuksessa hyödynnetään palvelumuotoilua ja sen prosessin kolmea ensimmäistä vaihet-ta: asiakasymmärryksen hankintaa, luovaa ideointia sekä palvelukonseptin kehittämistä. Tutkimus on laadullinen tutkimus, jonka tutkimusmetodina toimii palvelumuotoilun tärkein osa-alue eli yhteissuunnittelu. Yhteissuunnittelu toteutettiin visuaalisten työpajojen avulla suunnitteluun osallistuvien pk-yritysten kanssa. Tutkimuksen tuloksena saatiin suunniteltua pk-yritysten tarpeisiin räätälöity palvelukonsepti niiden ympäristöllisen kestävyyden kehittämiseksi. Palvelun tärkeimpiä ominaisuuksia ovat jatkuva tiedon lisääminen, kokonaisuuden hahmottamista helpottava visuaalisuus sekä palvelun virallisiin standardeihin pohjautuva kokonaisuus. Lisäksi palvelu mahdollistaa toiminnan kehittämisen pienin askelin sen porrastetun menetelmän ansiosta. Yksi tärkeä ominaisuus on myös palvelun tarjoama mahdollisuus tietojen helppoon ja nopeaan doku-mentointiin sekä jalostamiseen.

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Field lab: SME competitiveness

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Field lab: SME competitiveness

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Dissertação de Mestrado em Informação e Sistemas Empresariais apresentada à Universidade Aberta em associação com o Instituto Superior Técnico

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In general, among the corrosion inhibitors surfactants are the most commonly used compounds, because they are significantly effective by forming protective films on anodic and cathodic areas. In this study, microemulsions containing he biodegradable saponified coconut oil as surfactant (SME-OCS) was used as green corrosion inhibitors. With this purpose, methanolic extracts of Ixora coccinea Linn (IC) and a polar fraction rich in alkaloids (FA) obtained from Croton cajucara Benth solubilized in the SME-OCS system were examined in the presence of AISI 1020 carbon steel, in saline solution (NaCl 3,5 %). The efficiency of corrosion inhibition of IC and FA were evaluated in the following microemulsions: SME-OCS-IC and SME-OCS-FA. The microemulsion system SME-OCS in the presence and absence of IC and FA was assessed by measurements of weight loss and the electrochemical method of polarization resistance, with variation in the concentration of IC and FA (50 - 400 ppm), showing significant results of corrosion inhibition (83,6 % SME-OCS; 92,2 % SME-OCS-FA; and 95,3 % SME-OCS-IC)

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In the search for products that act as corrosion inhibitors and do not cause environmental, impact the use of plant extracts as corrosion inhibitors is becoming a promising alternative. In this work the efficiency of polar extracts (ethanol extracts) obtained from the plants Anacardium occidentale Linn (AO) and Phyllantus amarus Schum. & Thonn (PA) as corrosion inhibitors were evaluated in different concentrations. For that AO and PA extracts were solubilized in the microemulsion systems (SME) containing saponified coconut oil as surfactant (SME -OCS and SME-OCS-1) in saline (NaCl 3,5 %) solution, which was also used as electrolyte. Both SME-OCS and SME-OCS-1 were characterized by surface tension and viscosity methods showing a Newtonian fluid behavior. The SME-OCS and SME-OCS-1 systems satisfactorily solubilized the polar extracts AO and PA with measurements carried out by ultraviolet spectroscopy. The measurements of corrosion inhibition efficiencies were performed by the electrochemical linear polarization resistance (LPR) technique as well as weight loss, on the surface of AISI 1020 carbon steel. The maximum corrosion inhibition efficiencies were determined by extrapolation of Tafel plots, showing the following values: 95,6 % for the system SME-OCS-AO, 98,9 % for the system SME-OCS-AO-1 and 93,4 % for the system SME-OCS-PA

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Part 5: Service Orientation in Collaborative Networks

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Part 2: Behaviour and Coordination

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Part 2: Behaviour and Coordination

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This article is intended to report an intervention in a SME of the IT sector, aiming at an organizational change process towards a greater proactivity of employees. The presentation of the case includes the diagnosis, intervention, and the beginning of the implementation of innovation projects, based on an adapted model of third generation large-group organizational change methods. In addition to the steps followed, small-world analysis techniques were used, with the intention of determining the existing communication networks; also, a content analysis of collected success stories was made, in order to suggest strong points for a future organizational culture. The results clarified the desirable characteristics of an intervention method with large groups, adapted to Portuguese companies, and effective in organizational innovation project design. The analysis of the success stories helped to determine the strengths of an orientation for the future, while the use of measures of small-world networks allowed us to analyze the existing informal organization. Although this study does not include the completion of the projects, due to difficulties in the company, it can provide a solid basis for application in future interventions.

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Mestrado em Ciências Empresariais

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Boron is a semi-metal present in certain types of soils and natural waters. It is essential to the healthy development of plants and non-toxic to humans, depending on its concentration. It is used in various industries and it s present in water production coming from oil production. More specifically in Rio Grande do Norte, one of the largest oil producers on shore of Brazil, the relationship water/oil in some fields becomes more than 90%. The most common destination of this produced water is disposal in open sea after processing to meet the legal specification. In this context, this research proposes to study the extraction of boron in water produced by microemulsion systems for industrial utilization. It was taken into account the efficiency of extraction of boron related to surfactant (DDA and OCS, both characterized by FT-IR), cosurfactant (butanol and isoamyl alcohol), organic phase (kerosene and heptanes) and aqueous phase (solution of boron 3.6 ppm in alkaline pH). The ratio cosurfactant/ surfactant used was four and the percentage of organic phases for all points of study was set at 5%. It was chosen points with the highest percentage of aqueous phase. Each system was designed for three points of different compositions in relation to the constituents of a pseudoternary diagram. These points were chosen according to studies of phase behavior in pseudoternary diagrams made in previous studies. For this research, points were chosen in the Winsor II region. The excess aqueous solution obtained in these systems was separated and analyzed by ICP OES. For the data set obtained, the better efficiency in the extraction of boron was obtained using the system with DAC, isoamyl alcohol and heptanes, which extracted 49% in a single step. OCS was not viable to the extraction of boron by microemulsion system in the conditions defined in this study

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Actually in the oil industry biotechnological approaches represent a challenge. In that, attention to metal structures affected by electrochemical corrosive processes, as well as by the interference of microorganisms (biocorrosion) which affect the kinetics of the environment / metal interface. Regarding to economical and environmental impacts reduction let to the use of natural products as an alternative to toxic synthetic inhibitors. This study aims the employment of green chemistry by evaluating the stem bark extracts (EHC, hydroalcoholic extract) and leaves (ECF, chloroform extract) of plant species Croton cajucara Benth as a corrosion inhibitor. In addition the effectiveness of corrosion inhibition of bioactive trans-clerodane dehydrocrotonin (DCTN) isolated from the stem bark of this Croton was also evaluated. For this purpose, carbon steel AISI 1020 was immersed in saline media (3,5 % NaCl) in the presence and absence of a microorganism recovered from a pipeline oil sample. Corrosion inhibition efficiency and its mechanisms were investigated by linear sweep voltammetry and electrochemical impedance. Culture-dependent and molecular biology techniques were used to characterize and identify bacterial species present in oil samples. The tested natural products EHC, ECF and DCTN (DMSO as solvent) in abiotic environment presented respectively, corrosion inhibition efficiencies of 57.6% (500 ppm), 86.1% (500 ppm) and 54.5% (62.5 ppm). Adsorption phenomena showed that EHC best fit Frumkin isotherm and ECF to Temkin isotherm. EHC extract (250 ppm) dissolved in a polar microemulsion system (MES-EHC) showed significant maximum inhibition efficiency (93.8%) fitting Langmuir isotherm. In the presence of the isolated Pseudomonas sp, EHC and ECF were able to form eco-compatible organic films with anti-corrosive properties

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La Analítica Web supone hoy en día una tarea ineludible para las empresas de comercio electrónico, ya que les permite analizar el comportamiento de sus clientes. El proyecto Europeo SME-Ecompass tiene como objetivo desarrollar herramientas avanzadas de analítica web accesibles para las PYMES. Con esta motivación, proponemos un servicio de integración de datos basado en ontologías para recopilar, integrar y almacenar información de traza web procedente de distintas fuentes.Estas se consolidan en un repositorio RDF diseñado para proporcionar semántica común a los datos de análisis y dar servicio homogéneo a algoritmos de Minería de Datos. El servicio propuesto se ha validado mediante traza digital real (Google Analitics y Piwik) de 15 tiendas virtuales de diferentes sectores y países europeos (UK, España, Grecia y Alemania) durante varios meses de actividad.

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Purpose – Business advisory services are an emerging service category for external accountants in the small and medium-sized enterprise (SME) environment. The purpose of this study is to investigate determinants of SME demand for business advice, drawing on the agency theory, relational marketing and resource-based literatures.

Design/methodology/approach – The study empirically tested theoretical predictions based on an Australia-wide survey of SMEs, in which 485 firms responded to a questionnaire.

Findings – The results show that the purchase of business advice is significantly and positively associated with the perceived competence of the external accountant, but significantly and negatively associated with length of the relationship. However, the authors observe a significant positive interaction between tenure of the relationship and competence. A unique contribution of this study is the development of the understanding of the combined role of the external accountant’s competence and the tenure of the relationship. The findings indicate that SMEs require time to verify whether accountants have the competence to provide business advice, suggesting that information asymmetry and uncertainty is minimised only after SMEs have nurtured relationships with their external accountants, and after they have developed some confidence in the competence of their external accountants. At the same time, the negative association with tenure suggests that when accountants are not perceived as competent advisors, SMEs purchase less advice over time.

Research limitations/implications – The paper has important theoretical implications by augmenting agency theory, the relational marketing and the resource-based literature, and it clarifies which antecedent factors are important in explaining demand for business advisory services provided by accountants to their SME clients. In particular, the paper highlights the importance of the combined roles that the external accountant’s competence and tenure play in the SME–accountant relationship, highlighting how these two factors can overcome credence issues and ex ante information problems.

Practical implications – The findings have practical implications for government initiatives targeting support to SMEs, as the findings identify small firms and firms planning to grow as likely to gain the greatest benefit from external advice and support.

Originality/value – This study adds to the limited literature and scant theoretical discussions on the emergence of business advisory services that accountants provide to their SME clients by drawing on several theories to explain the determinants of business advice.