A beszerzés helye és szerepe a kis és középvállalatok gyakorlatában = The role of purchasing in small and medium sized companies

A tanulmány a szakirodalom azon egyre szélesedő részéhez járul hozzá, amely a kis és középvállalatok gyakorlatával, sajátosságaik vizsgálatával foglalkozik. Egy speciális aspektust emel ki, mely a hazai nagyvállalati működésben jelentős fejlődésen ment keresztül azzal, hogy a KKV-k beszerzési sajátosságainak megismerését célozza meg. Az áttekintő kép kialakításához a nemzetközi szakirodalomban elérhető empirikus eredményeket és a BCE-n folyó Versenyképesség Kutatás kérdőíves adatbázisának válaszait dolgozza fel. Olyan kérdéseket emel ki, mint a beszerzés szerepe a KKV-k működésében és az azt befolyásoló tényezők illetve a beszerzési gyakorlat sajátosságai. _________ Small and medium sized enterprises play an important role in every economy. This article aims to contribute to the growing number of literature focusing on SMEs management practice. It highlights a management field, which has gone through a significant development in large companies’ practice as it investigates the purchasing and supplier management related issues. The overview is based on a review of literature and the analysis of the survey database of Competitiveness Research of CUB. It highlights such topics as the role of purchasing in SMEs, factors influencing the perceived importance and the purchasing practice of SME-s.

Clutch size in the small-sized lizard Eurolophosaurus nanuzae (Tropiduridae): does it vary along the geographic distribution of the species?

We studied life history traits of females of the lizard Eurolophosaurus nanuzae (Rodrigues, 1981), an endemic species of rock outcrop habitats in southeastern Brazil. During October 2002 and 2003 we sampled three populations in sites that encompass the meridional portion of the geographic range of the species. Clutch size varied from one to three eggs, with most females carrying two eggs. Clutch size did not vary among populations, but was correlated to female body size. Only larger females produced clutches of three eggs. Females of the small-sized E. nanuzae produce eggs as large as those of medium-sized tropidurids, thus investing a considerable amount of energy to produce clutches resulting in high values of relative clutch mass.

Mandatory accounting disclosure by small private companies

This article analyzes how mandatory accounting disclosure is grounded on differentrationales for private and public companies. It also explores technological changes, such ascomputerised databases and the Internet, which have recently made disclosure of companyaccounts by small companies potentially less costly and more valuable, thanks to electronicfiling and universal online access to credit information systems. These recent developmentsfavour policies that would expand the scope of mandatory publication for small companies incountries where it is voluntary. They also encourage policies to reduce the costs and enhancethe value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used bycompanies is consistent with these claims about the evolution of the tradeoff of costs andbenefits that should guide policy in this area.

Microscopic Evidence of the Opportunistic Reproductive Strategy and Early Sexual Maturation of the Small-Sized Characin Knodus moenkhausii (Characidae, Pisces)

We investigated the reproductive biology of Knodus moenkhausii, an abundantsmall-sized characin fish with broad occurrence in the Parana River basin, Bra-zil. Specimens were collected monthly to determine fecundity, length at firstmaturity, reproductive period and spawning type. Gonads were macroscopically classified according to their form, size and texture in three different stages(immature, maturing or mature). Histological procedures were conducted toconfirm gonadal developmental stages, and it was possible to notice thatmaturing females actually presented atretic oocytes, and all males that weremacroscopically classified as immature, maturing and mature actually presentedabundant spermatozoa in their gonads. Because of these discrepancies, a reclas-sification of gonadal maturations stages was needed after histological analysis,reinforcing its importance to studies on the reproduction of small characins.Reproduction occurred throughout the year though with two peaks. The lengthof the smallest mature individuals was 13 mm SL for males and 24 mm SL for females. Despite presenting relatively small batch fecundity, some life historytraits such as early reproduction, multiple spawning throughout the year, inassociation with known opportunistic feeding habits, explain the high abun-dance of this species in locations where it occurs.

Morbidity in 201 patients with small sized meningioma treated by microsurgery

The management of patients with small, often asymptomatic meningiomas is controversial and includes observation, microsurgery (MS) and stereotactic radiosurgery (SRS). The purpose of this retrospective study was to analyze the morbidity and the extent of removal after MS for small (< or =3 cm) intracranial meningiomas and compare these results to those of SRS reported in the literature.

Scaling the Costs of 404 Testing to Fit the Needs of Small Public Companies

In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial statement transparency trump the unexpectedly high compliance costs, especially for public companies with market-caps less than $75 million. Before these companies begin complying in the upcoming year, interest groups are calling for the requirements to be 'scaled' to better fit the needs of these companies. While auditors already are expected to scale their audit approach to each individual client, more must be done to significantly decrease the costs in order to reverse the trend of small companies foregoing listing on U.S. capital markets. Increased guidance from the PCAOB, SEC, and other related parties could help the small-cap companies and their auditors be aware of best practices. Also, exempting industries that already follow similar guidelines or are significantly injured by the compliance requirements could help. Lastly, the controversial proposal of rotational audits could be put in place if the affected parties cooperate to remove the undue burden on these small-cap companies. Without some form of significant action, the investors could soon lose the ability to buy small-cap companies in U.S. markets.

Power system stability of a small sized isolated network supplied by a combined wind-pumped storage generation system: a case study in the Canary Islands

Massive integration of renewable energy sources in electrical power systems of remote islands is a subject of current interest. The increasing cost of fossil fuels, transport costs to isolated sites and environmental concerns constitute a serious drawback to the use of conventional fossil fuel plants. In a weak electrical grid, as it is typical on an island, if a large amount of conventional generation is substituted by renewable energy sources, power system safety and stability can be compromised, in the case of large grid disturbances. In this work, a model for transient stability analysis of an isolated electrical grid exclusively fed from a combination of renewable energy sources has been studied. This new generation model will be installed in El Hierro Island, in Spain. Additionally, an operation strategy to coordinate the generation units (wind, hydro) is also established. Attention is given to the assessment of inertial energy and reactive current to guarantee power system stability against large disturbances. The effectiveness of the proposed strategy is shown by means of simulation results.

CSR Policies: Effects on Labour Productivity in Spanish Micro and Small Manufacturing Companies

This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the development of the main pillars of their corporate social responsibility (CSR) policies. This study aims to develop new approaches and sensibilities towards work from an ethical, values (virtues) and CSR perspective, showing how internal dimensions of CSR, such those related to relationships with employees and responsibility in processes and product quality, can improve labour performance and labour efficiency, thereby contributing to a better society. The results of a sample of 929 small businesses indicate that the social responsibility policies that most contributed to a short-term increase in labour productivity are those related to internal aspects of the company, in particular its involvement in the quality of processes and products, promotion of innovation and employee care. However, the impact on labour productivity of CSR policies related to external factors, such as relationship with stakeholders and environmental concern, could not be empirically proven in this paper.