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Entrepreneurship is considered one of the key factors in facilitating a company's pursuit of sustainable development. The findings of this study can help firms improve their entrepreneurial capacity and highlight its significance for sustainable development; therefore, the levels of entrepreneurship serve as indicators of the potentials of enterprises to achieve sustainable development goals. The existing literature has explored whether there are differences in the approaches between family and non-family firms as well as in their levels of entrepreneurship. Contributing to this ongoing debate, this article aims to compare the levels of entrepreneurship between these two types of companies in a selected small and medium-sized enterprise (SME) sector. The analysis encompasses eight dimensions of entrepreneurship: risk-taking, innovativeness, proactiveness, inter-organizational cooperation, competitiveness, diversification, flexibility, and digitalization. This study was conducted on a sample of 145 small printing companies that operated in Poland in 2023. The results of the statistical analysis revealed that family firms exhibited a higher level of entrepreneurship when treated as a multidimensional construct. Moreover, family firms outperformed non-family firms across all of the analyzed dimensions, with statistically significant differences being observed in four dimensions: innovativeness, proactiveness, diversification, and competitiveness. This study confirmed the existing indications in the literature that family firms demonstrated higher levels of entrepreneurship, which may suggest their greater potential in pursuing sustainable development. The novelty of this research lies in its multidimensional approach, which offers a comprehensive analysis that integrates eight dimensions of entrepreneurship. This allowed for a deeper understanding of entrepreneurial behaviors and attitudes when highlighting the unique characteristics of family and non-family firms. The findings are particularly relevant for the owners and managers of family and non-family businesses; they provide tools for diagnosing entrepreneurship levels in a more comprehensive manner and applying tailored management practices for addressing areas that require improvement. One limitation of this study is its focus on a single sector; this may have affected the generalizability of the results. Future research could explore governance and ownership structures when analyzing entrepreneurial dimensions—particularly in the context of family firms. [ABSTRACT FROM AUTHOR]

Introduction: Big data are distinguished by their quantity, speed, variety, and reliability. Big data presents opportunity for "small and medium-sized" businesses (SME), in addition to being a reality for giant firms. The term "big data" denotes to the fact that numerous varieties of data have become more easily accessible, and its consequences for various organizational types may vary from one another. SME can benefit greatly from creating and utilizing big data. Aim and objectives: The main purpose of the study is to assess the implications of "big data analytics" with organizational performance in small and medium enterprises and its associated role of knowledge management. Methods: This study's main goal was to develop a big data KM model for SME through an examination of several business situations. This study used the qualitative analysis of data methodology. The study gathered examples of large data for SME, which it then used to test a KM model. Data collection, coding, and analysis are the three main components of qualitative data analysis. Results: Big data collection is a business endeavor for SMEs. An SME needs to specify its big data plans and deal with all potential organizational difficulties. Big data must be strategically used in a way that is consistent with the SME's business strategy and embraces a long-term strategy for competitive sustainability. To tackle the big data challenge, IT solutions are chosen based on the definition of data requirements. [ABSTRACT FROM AUTHOR]

Financial education seeks to provide individuals with aptitudes, skills and knowledge that allow them to manage and plan their personal finances in terms of contributing to promote the use of products and services offered by the financial system to benefit their interests and needs. The objective of this study is to describe the level of education and financial inclusion of microentrepreneurs in the commerce sector located in Colonia Tamulte, Villahermosa, Tabasco, Mexico, through their financial behaviors and decisions. The study is of a non-experimental descriptive type with quantitative approach, applying a questionnaire validated through the expert judgment technique and complemented with the determination of Kendall's concordance coefficient. The results show that, despite having regular to good knowledge of financial education, micro-entrepreneurs don't make adequate decisions regarding financial inclusion, since they give greater preference to informal means of financing and saving. [ABSTRACT FROM AUTHOR]

This study investigates the motivating factors behind the formalization of small informal enterprises in Bangladesh, an emerging economy, employing the lens of institutional theory. It emphasizes how regulatory structures, normative pressures, and cognitive understandings shape the decisions of SME owners in emerging economies like Bangladesh. A significant portion of small enterprises in Bangladesh remain informal, leading to concerns over economic development, productivity, and efficiency. Informal enterprises often face challenges such as limited access to finance, market entry barriers, and regulatory hurdles. Recognizing the need for formalization, this research aims to understand the drivers behind this transition. A questionnaire survey of 304 informal enterprises reveals that streamlined regulatory systems, particularly one‐stop solutions and simplified registration processes, are primary motivators for formalization. Additionally, flexible collateral requirements for financing and lower levels of technological adoption also significantly influence this transition. These findings contribute to the academic discourse on informal businesses in emerging economies and provide key policy implications for fostering formalization through targeted strategies and policies. [ABSTRACT FROM AUTHOR]

The article examines priority groups of the population (socially vulnerable, women entrepreneurs, young and social entrepreneurs) engaged in entrepreneurial activities, including through the conclusion of a social contract, as a factor of the sustainability of regional economies. The article is aimed at analysing the regional structure of these population groups and their support in individual subjects. The methodology of the study is based on the use of general scientific methods (analysis, synthesis, comparison). The main results of the work have showed that supporting participation of the above-mentioned groups socially integrates them, stimulating economic growth, regional and national development. In addition, it increases the level of economic competitiveness, expands entrepreneurial opportunities, and creates a favourable climate for the successful functioning of market entities. The scope of application of the results obtained during the study is based on the possibility of using them while developing mechanisms for increasing the involvement of the considered priority population groups in order to achieve a given level of sustainability of regional economies, which also determines the prospects for further research on this problem. The dependence of the level of sustainable development of regional economies and their competitiveness on the level of involvement of these groups in entrepreneurship has been established.

Capital budgeting involves planning and controlling long-term and short-term investments in fixed assets. It requires investing cash now with the expectation of recovering it over more than a year. Evaluating these decisions means assessing the investment and its future cash flows, which come from added revenues, cost savings, or cost reductions. Most numbers used in these analyses are estimates. Capital investment decisions are crucial for organizations' strategic goals. This study explores the capital budgeting practices of MSMEs in Malawi by surveying ten manufacturing companies. Results show that 70.3% of these MSMEs use capital budgeting for short- and medium-term investments, often employing forecasting analyses, and some use cost-benefit analysis and executive decision-making. Most MSMEs struggle with capital budgeting due to limited knowledge, time constraints, and data issues. While 50.9% understand the "Decision Rule" in capital budgeting, 40% cite lack of knowledge as their biggest challenge, followed by time, manpower, and data availability. Capital budgeting in Malawian MSMEs is developing as they adapt to globalization's opportunities and challenges. It is therefore suggested that the Malawian government, non-governmental organizations, and business development providers should offer training in capital budgeting and proper business record-keeping to Malawian Micro, Small, and Medium Enterprises [ABSTRACT FROM AUTHOR]

Copyright of Prävention und Gesundheitsförderung is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

India's Goods and Services Tax (GST) has had a big effect on Micro, Small, and Medium Enterprises (MSMEs), an area that is very important to the country's economic growth. Specifically, this review looks at how GST has changed the way MSMEs work by examining its impact on compliance, tax structure, and operating efficiency. Before GST, small and medium-sized businesses (MSMEs) had trouble with the complicated, multi-layered tax system, which often led to rising taxes and regulatory bottlenecks. With the introduction of GST, a single tax system has been created, making revenue easier and lowering the costs of production and transportation. However, the new system also makes things harder for small and medium-sized businesses (MSMEs), especially when it comes to licensing costs, adopting new technology, and getting used to digital filing systems. This review looks at how GST has divided its effects into two groups: improving processes on the one hand, and adding new rules and requirements for compliance on the other. Additionally, it looks at government programs meant to make the change easier for MSMEs, including financial rewards and simpler tax reports for smaller businesses. This study shows how MSMEs can adjust to the new tax system and use its benefits for long-term growth by looking at both the issues and possibilities that GST brings. According to the results, MSMEs need ongoing policy support and skill development to stay competitive and strong in the GST system. [ABSTRACT FROM AUTHOR]

The growth and sustainable development of companies depend on their ability to adequately and effectively identify and utilize innovative strategies. The aim of the study is to determine the results of the innovative strategy of international small and mediumsized enterprises (SMEs) in times of economic crisis. The research involved 360 owners and managers of international SMEs in the European Union. The study used tabular and graphical methods, surveys, questionnaires, and correlation and regression analysis. It was found that 82.7% of SMEs improved their production processes, while 62.8% implemented innovations by acquiring new products or equipment. It was established that 82% of enterprises implemented innovative strategies in the commercial or trade sector, 73.2% in the service sector, and 77.7% in other sectors. The models developed in the study contribute to the modern development of the economy since they analyze the relationship between innovative strategies and determinants affecting their successful implementation and implementation. Prospects for further research include analyzing the types of innovative strategies that prevail in the activities of international SMEs, as well as their size and sectors of activity. [ABSTRACT FROM AUTHOR]

Copyright of Economic Researcher Review is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines the role of innovation capacity and business process agility (BPA) in the relationship between supply chain collaboration (SCC) and supply chain performance (SCP) of smallholder agro-based enterprises (SAEs). Based on the relational view and dynamic capability theories and the survey research design, the author used questionnaires to gather data from 226 SAEs who were sampled from agribusiness associations in four regions of Ghana via the quota sampling technique. Smart PLS-SEM 4.0 was used as the statistical method to analyze the data. The results showed that SCC has a significant and positive relationship with SCP, innovation capacity, and BPA. Innovation capacity significantly mediates the relationship between SCC and SCP. Furthermore, BPA fully mediates the relationship between SCC and innovation capacity, with innovation capacity also influencing SCP. This study integrates relational and capability-based views to propose a comprehensive theoretical model showing the inter-relational effect of SCC, BPA, and innovation capacity on SCP. The empirical findings widen the context of SCC literature to include SAEs from emerging economies in sub-Saharan Africa. The empirical findings enrich the understanding of how SAEs can manage their SCCs to develop and use specific capabilities that positively impact SCP. The uniqueness of this article rests in the proposed model and new empirical knowledge, which extends the scope of the relational and capability-based views and SCC literature to include innovation capacity, BPA, and SCP of SAEs in emerging markets. [ABSTRACT FROM AUTHOR]

The deterioration of the economic situation in the country is certainly reflected in the financial performance of small and medium enterprise sector (hereinafter referred to as SME sector). The article attempts to study the degree of impact of forced urgent measures introduced by state authorities to contain the spread of coronavirus infection on financial performance of the sector. The authors conducted an overview study of scientific publications written by leading professional analysts on the problems of the economic situation in the Russian entrepreneurial segment, as well as on the relevance and effectiveness of government measures to support small and medium-sized enterprises. The assessment of changes in the final performance indicators of each of the three SME sector elements (micro, small and medium enterprises) over the past three years is given. When studying the dynamics of the components of the balanced financial result, horizontal analysis was used, alongside with the method of absolute differences, calculation of growth rates, and index method. The made analysis revealed a sharp deterioration in financial performance during the most severe quarantine restrictions in 2020 and an improvement in the economic situation after their partial abolition in 2021. It was noted that the risk of mass bankruptcy of enterprises in the SME sector was compensated by large-scale state support. It was determined that the protective restrictions imposed to localise the epidemic have aggravated the existing problems of small and medium-sized businesses. The article shows that the main risks of the studied segment will persist in the near future. In this regard, it is necessary to improve the tools of state regulation of SME sector development with consideration to the accumulated experience of anti-crisis management.

Creativity and innovation in small enterprises are a condition for their survival and development. Creativity and innovation are crucial for the successful functioning of small enterprises over a long period of time. Creativity is important because it offers opportunities for: solving problems, achieving organizational goals, while innovation increases the profitability of small enterprises. Creativity and innovation are realized through making and implementing appropriate strategies of small enterprises. In order to create suitable strategies, a suitable analysis of the environment is necessary. The analysis of the environment is a constant process whose goal is to detect the changes that are already happening, but also to predict the changes that are possible to happen. There are several ways of analyzing the environment. For this paper, we consider the following to be the most appropriate: Environmental analysis using weak signals and Market analysis by considering the matrix of buyers. The people who set up and run small businesses are most responsible for creating strategies. Those persons are usually named as entrepreneurs. Entrepreneurs need to possess or develop, among other things: vision and passion, leadership, willingness to change and willingness to take risks. Other managers and workers should be involved in the creation of strategies. Their involvement should be according to the specifics of the company and the market. Managers and workers in small enterprises in the Republic of North Macedonia should know these specifics and develop: a special approach to observing and analyzing the environment, skills and characteristics in decisionmaking, making and implementing strategies [ABSTRACT FROM AUTHOR]

Control of Substances Hazard to Health (COSHH) Essentials is a simple, user-friendly matrix that provides risk-control solutions. Considering a large number of small enterprises under 25 workers in Iran and the lack of a suitable control banding tool, the COSHH Essentials can be considered an appropriate option. The purpose of the present experimental semi qualitative study was to evaluate the validity of the COSHH Essentials tool. Six processes were selected from a chemical products industry, including the production of silicone glue, polishing, PVC glue, Grease, Twin glue filling, and quality control. Amorphous silica and toluene concentrations were monitored using NIOSH 0600 and NIOSH 1501 in the ambient air of operators. The predicted exposure range (PER) was obtained by combining the control strategies available at the sampling time with exposure predictor (EP) bands in the COSHH Essentials, then compared to silica and toluene concentrations in the air. All exposure data were within the PER for amorphous silica dust and lower or within the PER for toluene. Compared to the acceptable concentration range in hazard bands, the threshold limit value (TLV) for respirable dust is within the acceptable concentration range, while toluene TLV exceeded it. COSHH Essentials is a conservative and safe tool, especially in liquids. Due to its simplicity, employers and health center experts can use the COSHH tool successfully for small enterprises or as a screening tool before a comprehensive risk assessment. [ABSTRACT FROM AUTHOR]

This research work aimed to analyse the conditions of entrepreneurial activity and culture in the environment of small businesses in Sinaloa, considering the relevance and correlation between success stories and their processes. The importance of this topic is that there is a requirement for administrative orientation since the functions of the partners are related to the administrative role, and they have been updating themselves in the processes and management of local and international transactions that mark the new orientations. In this way, innovative techniques and strategies are required to deal with conflicts in relation to the above. Likewise, this will enable them to develop and implement strategies and actions aligned with the technological and sustainable (social, economic, and environmental) advances that are demanded today in the rules of world trade. Hypothesis. Adequate management is considered a pillar for the long-term success of small businesses, motivating the innovative spirit of an organisation's partners, and creating competitive advantages for the organisation over its competitors. [ABSTRACT FROM AUTHOR]

The accounting policy of small enterprises is the basis for effective and rational organization of accounting and highlighting its methodology. The main purpose of the accounting policy is to choose a specific method of accounting and financial reporting from several possible options allowed by current regulatory documents. In accordance with the legislation, small enterprises independently determine their own accounting policy, while the degree of freedom is regulated at the state level. Today, the search for ways to save costs, and increase competitiveness and profitability of activities requires the development of a well-established accounting system that serves as an information base for management. One of the effective tools of business management is the process of formation and implementation of an accounting policy, which will contribute to the achievement of high financial results due to obtaining competitive and will ensure the formation of complete, objective and reliable accounting information. It was found that in practical work, managers of small enterprises treat the features of accounting policy formation quite formally due to the lack of theoretical knowledge, appropriate qualifications and practical experience. In this regard, the purpose of this study is to characterize the methodological aspects of the formation of the accounting policy of small enterprises. To achieve the specified goal, we consider it necessary to: determine the influencing factors when choosing an accounting policy; to investigate the method of formation of the accounting policy by the national provisions (standards) of accounting. Methodological aspects of the accounting policy of small enterprises are highlighted within the scope of the research. Qualitative characteristics and limitations to which accounting and reporting information must comply are assessed. The influence of internal and external factors is taken into account when forming methodological principles of accounting policy. The impact of the usefulness of accounting and reporting information on the construction of accounting and the provision of information in the financial statements of small enterprises is proven [ABSTRACT FROM AUTHOR]

This study aimed to identify critical issues in artisanal bakery and pastry production in Italy that could improve food safety and quality. Fifteen voluntary Italian companies underwent on-site inspections and interviews from 2018 to 2021. The inspection concerned the production site characteristics, processing flows, materials, and personnel to pinpoint potential product contamination and record objective data collection through a 126-question demerit scoring system. The examined areas encompassed various aspects, such as the point of sale, management of raw materials and packaging, hygiene practices, finished product quality, sanitization procedures, external spaces, personnel, and other factors impacting food safety and hygiene. Additionally, assessments of the microbiological air quality were carried out. Two cohorts (six and nine companies in 2018-2019 and in 2020-2021, respectively) revealed critical issues in warehouse/packaging (70% non-compliance), finished product/cooling (50%), and people/products flow (38%). Site visits identified pest management and raw material handling challenges. Significant airborne mold and yeast contamination (30-50 colony-forming units/plate/h) was observed in areas near processing sites or with air turbulence. This study facilitated constructive discussions and proposed solutions with the participating companies.

The growth and sustainable development of companies depend on their ability to adequately and effectively identify and utilize innovative strategies. The aim of the study is to determine the results of the innovative strategy of international small and medium-sized enterprises (SMEs) in times of economic crisis. The research involved 360 owners and managers of international SMEs in the European Union. The study used tabular and graphical methods, surveys, questionnaires, and correlation and regression analysis. It was found that 82.7% of SMEs improved their production processes, while 62.8% implemented innovations by acquiring new products or equipment. It was established that 82% of enterprises implemented innovative strategies in the commercial or trade sector, 73.2% in the service sector, and 77.7% in other sectors. The models developed in the study contribute to the modern development of the economy since they analyze the relationship between innovative strategies and determinants affecting their successful implementation and implementation. Prospects for further research include analyzing the types of innovative strategies that prevail in the activities of international SMEs, as well as their size and sectors of activity.

Small enterprises with fewer than 50 employees form the backbone of the economy in many countries and significantly contribute to gross domestic product, employment, and exports. Given their importance and role in economic development, economies can benefit from a strong, productive, innovative, growing small enterprises sector. Employees play an essential role in the development of small enterprises. For this reason, it is important to examine the extent to which small enterprise owners pay attention to human resource management and its development. Previous research on human resource management has mainly focused on large enterprises, while there is little evidence on how small enterprises manage and develop their employees. This paper analyses the approach to human resource management in two small Croatian enterprises. Based on six semi-structured qualitative interviews conducted with three different groups of employees – the senior manager, the middle manager, and the senior staff, two qualitative case studies were conducted to gain a deeper understanding of the approach to managing and developing employees in small enterprises. The findings suggest that small enterprise managers know the importance of their employees and the need to support their future development. Although small enterprises implement and adapt human resource management practices according to their capabilities and limitations, it is evident that fostering and empowering employees is embedded in their organizational culture.

The article is devoted to the problem of forming a digital accounting environment of small enterprises. The purpose of the article is to establish the impact of digitalization as a global vector of accounting development on the work of small enterprises. Digitization play the main role in the development and long-term survival of small enterprises. It allows them to process and structure data quickly, make business information personalized. Digitalization has changed both accounting technology and the components of its method. The 2019–2023 coronavirus pandemic and the war in Ukraine only accelerated the transition of accounting to a digital format that allowed working remote. The analysis of scientific works shows that the following are the components of digitalization of accounting: use of specialized software, in particular, cloud technologies; electronic document flow in XBRL format; application of artificial intelligence, analytical platforms, in particular, BigData, blockchain for modelling, analysis and control of activities; electronic payment systems, electronic trading platforms, electronic platforms for business, etc. The main problems of digitalization of small enterprises are the cost of software and computer equipment, the qualification of accounting specialists, ensuring the security of data in digital format. There are a number of obstacles to the introduction of electronic document management in the XBRL format. Differences in national accounting practices do not allow for comparability of documents. The distant prospects of obtaining benefits from the XBRL format reduce the motivation for its implementation. The translation of the XBRL taxonomy takes a long time. Disclosure of non-financial information causes certain difficulties. According to the results of the study, it was determined that better structuring of accounting information directs small enterprises to realize their own potential due to the disclosure of available resources, their structure, as well as the expansion of opportunities for their full, rational and effective use to achieve the set goals.

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Micro and small wood-processing enterprises represent the heart of European forest-based industries, being among the key drivers of economic growth in rural, mountainous, and poor regions. Their economic efficiency is of fundamental importance for their existence and the provision of income for the local population in rural areas. Data Envelopment Analysis (DEA) is used in the current research, which is a nonparametric, linear-programming-based approach that is commonly used to analyse the efficiency of organisational units. The main objective of this study was to investigate and evaluate the economic efficiency of micro and small wood-processing enterprises in EU countries and reveal the hidden inputs that facilitate efficiency generation. The economic efficiency evaluation was carried out on the basis of the official statistical data for the micro and small wood-processing companies in EU member states for the period 2015–2020 by performing a two-stage DEA analysis. The data used were standardised by value per employee. In addition to the first stage of DEA, a fractional regression probit and logit models with four contextual variables were used to reveal the influence of the hidden inputs in the model. The results showed that the micro and small wood-processing enterprises can be regarded as more scale-efficient than technically efficient entities. The only contextual variable affecting the economic efficiency was Investments per Person Employed, improving the efficiency by 2% per 1% increase in the investments. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Industry reports estimate blockchain can potentially generate around $3.1 trillion in new businesses by 2030. These latest digital technologies present more opportunities for all sizes of enterprises to grow. However, they also create new challenges for the small enterprises in adopting such technologies for their individual business needs. While the growth of digital technologies and their impact is explicit, it is also evidenced that small enterprises struggle to recruit and train the digital skills required to effectively use these innovations. This study conducted a literature survey to analyse how blockchain can contribute to small enterprises benefits. Based on the blockchain social ecosystems' analysis, this study proposes a National Digital Skills Recruitment Chains (NDSRC) model that explicates how blockchain characteristics (digital trust, data immutability, privacy, and security) can play a role in addressing the digital skills recruitment challenges in small enterprises. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach: This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings: Chinese SMEs are facing the balancing act of remaining competitive domestically whilst also adopting sustainable strategies which will make their long-term economic viability more robust. Originality/value: The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format. [ABSTRACT FROM AUTHOR]

Introduction. The article considers the main trends in the development of small and medium-sized businesses in the Republic of Bashkortostan for the period 2018 – 2022. Since 2020, the economy of the constituent entities of the Russian Federation has faced difficulties caused by external factors (difficult epidemiological situation, sanctions pressure, etc.). Materials and methods. To achieve this goal, the following methods were used: analysis, synthesis, comparison, generalization, graphical analysis and statistical analysis. The study is based on the analysis of data published in the Unified Register of Small and Medium-Sized Businesses, as well as official statistics of the Federal State Statistics Service for 2017–2022. Results and discussion. In the course of the study, key indicators that characterize the business activity of the small and medium-sized business sector were analyzed. They are the number of small and medium-sized businesses, the average annual number of employees, the turnover of small and mediumsized businesses, and their net financial result. Conclusion. Based on the results of the study, it can be concluded that, despite all the difficulties and negative forecasts, small and medium-sized businesses in the Republic of Bashkortostan have successfully adapted to crisis conditions: in 2022, there was a positive trend in almost all analyzed indicators.

SMEs (small and medium enterprises) contribute substantially to the global and national economies. So, their activities can significantly affect the ecosystem; however, environmental performance is primarily targeted at larger corporations. Therefore, this study measures the SMEs' impact on environmental quality through CO2 emissions. For this purpose, data on twenty-five Asian and European economies from 2005 to 2020 is utilized, and the effect of SMEs on the environment is measured in the light of the EKC hypothesis. In order to validate and test the influence of SMEs on the environment, the pooled mean group (PMG) model with cointegration approaches is utilized. The results show that the flare-up of small and medium enterprises increases environmental pollution through high carbon emissions at micro levels. Thus, the study suggests that governments, SMEs, and other stakeholders have to create strategies and regulations targeted at SMEs to minimize their negative environmental impact. [ABSTRACT FROM AUTHOR]

Objective: To describe the association of the four main areas of the entrepreneurs' business model with the Business Model Canvas from a systems approach. Methods: Quantitative approach, non-experimental design with descriptive and correlational scope; the sample consisted of 181 entrepreneurs; the instrument used was the questionnaire. Results: The chi-square test showed that there are dependency relationships between the four business areas and the Business Model Canvas (BMC); in addition, there is a positive and significant association between (1) customer interface and the BMC (0.609); (2) product and BMC (0.540); (3) infrastructure management and BMC (0.671) and (4) financial aspects and BMC (0.658). Therefore, the study showed that the four main areas of the entrepreneurs' business model are significantly associated with the nine modules of the Business Model Canvas. Conclusion: Despite the positive and significant association of the areas with the BMC, micro and small business entrepreneurs should seek greater positioning in the market, strengthen their value proposition to be competitive in the market, greater resource planning and key partners, and finally, train and be part of financial inclusion and education. [ABSTRACT FROM AUTHOR]

The article is devoted to practical aspects of analysing the financial independence of Ukrainian enterprises as an important component of managing their financial stability. The purpose of the study is to determine the level of their financial independence by calculating the coefficient of autonomy and to conduct a comparative analysis of the results obtained in the context of certain types of activities based on the study of the structure of sources of financial resources of enterprises in Ukraine as a whole and with a distribution by size. The information base of the study consisted of educational and methodological literature on financial analysis, monographic and dissertation research, as well as data from the state statistics service of Ukraine for 2013-2021. The objects of research are enterprises of Ukraine, enterprises of agriculture, forestry and fisheries, as well as industrial enterprises in general and with their distribution by size large, medium, small and microenterprises. The analysis showed a discrepancy between the autonomy coefficient and the recommended range of values during the entire study period for Ukrainian enterprises in general and industrial enterprises. Moreover, for industrial enterprises, a negative value of the autonomy coefficient for a group of medium and small enterprises was recorded, which indicates not only the lack of equity, but also its negative value and the complete dependence of these enterprises on external sources of financing. A much better situation is observed with financial independence for enterprises of agriculture, forestry and fisheries of Ukraine, for which the value of the coefficient of autonomy either exceeds the lower limit of the recommended range of values, or is close to reaching it. The positive dynamics of the autonomy coefficient in recent years has been established for all objects of research the enterprises of different types of activities and different sizes. The forecast is made regarding the negative impact of the war and the emergence of a whole range of risks in all spheres of activity on the level of financial independence of Ukrainian enterprises and, accordingly, the level of their financial stability

Relevance of research topic. In the conditions of globalization of the national economy, there is an increase in market competition and the complication of plant production management, which significantly affects the control process and transforms approaches to its organizational and methodological foundations, taking into account foreign experience. At the current stage of development, the internal control system of small enterprises plays an important role in ensuring the effective functioning and implementation of users' needs for information in order to make informed management decisions regarding production activities. Formulation of the problem. The study of the system of internal control of production activity will provide an opportunity to move from traditionally passive control to its active forms in order to identify negative phenomena in the activities of small enterprises, cost deviations from the norm and determine the causes and ways of eliminating these shortcomings. Analysis of recent research and publications. The issue of the essence, role and place of internal control at small enterprises was investigated by such leading scientists as Bohdanyuk O. V., Vdovenko N. M., Derii V. A., Kotsupatrij M. M., Margasova V. G., Marchuk U. O., Savchuk V. K., Sadovska I. B., Parkhomenko V. M., Pylypiv N. I. etc. Selection of unexplored parts of the general problem. The above-mentioned questions are updated in connection with the latest economic events, namely the consequences of the COVID-19 pandemic and the introduction of martial law on the territory of Ukraine, which lead to the emergence of new risks of agricultural production and the development of internal control measures to prevent them. Setting the task, the purpose of the study. In the course of the conducted research, the following tasks were set: to determine the specifics of conducting internal control at small enterprises in accordance with domestic and international practice; to investigate the elements, methods and stages of internal control at small agricultural enterprises. The purpose of the work is to provide a description of the system of internal control of the production activity of small agricultural enterprises. Method or methodology for conducting research. The theoretical and methodological basis of scientific research is general scientific and special methods of learning phenomena and processes: analysis, synthesis, induction, deduction, analogy, abstraction, monographic, systematic and logical methods. Presentation of the main material (results of work). The features of internal control at small enterprises in accordance with domestic and international practice are characterized. The conducted study of the activities of small enterprises shows the imperfection of the organization of the internal control system, which directly affects the amount of production costs. The main elements, methods and stages of internal control at small agricultural enterprises are defined in order to observe their sequence. The field of application of results. The results of the research can be used in the practical activities of small agricultural enterprises. Conclusions. The system of internal control of production costs and cost of sales of plant products at small enterprises should be built in such a way as to timely inform the management of the need for corrective and preventive measures based on effective management decisions.

This article analyzes the impact of the COVID-19 crisis on the informality of Argentinian micro-, small-, and medium-sized enterprises based on the perception of commercial entrepreneurs and public accountants from Bahía Blanca (Argentina). Using primary data collected through semi-structured interviews, a qualitative content analysis was performed combining theory-oriented and data-based coding. Despite the widespread use of electronic payments, the findings suggest an increase in income underreporting and the number of unregistered companies, thus supporting the countercyclical behavior of the informal sector during that crisis. The article contributes to a better understanding of informality through a microeconomic-qualitative approach by integrating the perspective of two different actors. Empirical findings are relevant for policymakers seeking to reduce the levels of informality during periods of crisis.

Abstract Ethiopia is highly challenged by the growing ethnicity-based conflict and large numbers of people are forcibly displaced from their origin. This study examines the effect of growing internal forced displacements on small and medium enterprises in the Amhara region, Ethiopia. The study used firm-level data for the years between 2015 and 2021. To analyze the effect of IDPs, the study used a panel-instrumental approach. The estimated result finds that large forced IDPs affect enterprises' production. Small enterprises are highly affected by IDPs compared to medium enterprises, and this is due to the greater influence of the informal sector on small enterprises.

Lean is an ideology that businesses turn to create value for customers. Research literature shows a lack of successful implementation, specifically in small and medium-sized enterprises (SMEs). This applied research analyses a local Montana startup and uses concepts from lean six sigma and industry 4.0 (I4) to reduce waste and prepare the company for future growth. The applied research uses a lean six sigma methodology to make suggestions for future improvements to scale and implementing changes. As the fourth revolution is upon us, inter-connectivity and digitization provide new tools that are expected to change the course of manufacturing radically in the near future. With it, I4 brings some tools that can potentially help SMEs overcome some of the current barriers to successfully implement lean. This research investigates what tools the fourth industrial revolution has brought us that can potentially provide lean the flexibility needed to be implemented in our study. [ABSTRACT FROM AUTHOR]

The general objective was to determine the relationship between the culture of entrepreneurship and the level of income of the district market of Trujillo, 2022. The research work was developed through a quantitative and descriptive approach with a nonexperimental design. Supported by the correlational statistical technique in order to achieve the research objective, the study population was 92 traders of the Trujillo district market, 2022. There is a direct and significant relationship between entrepreneurship and income, represented by a correlation coefficient (RHO) of 0.704, with a significance of .000; therefore, when culture increases, so does income. Selection into entrepreneurship plays an important role in this relationship, as those who choose entrepreneurship tend to earn higher incomes, which may have significant implications for policy and understanding of economic factors globally. [ABSTRACT FROM AUTHOR]

The article analyzes the organizational profiles of Uruguayan SMEs and their application of management practices, as well as their impact on business results. It was found that knowledge management, the use of information and communication technologies, staff training, quality certification, and internationalization are associated with better business results. The importance of staff training and development, as well as the advanced use of ICT in SMEs to improve their results, is highlighted. It is suggested to replicate the study in future surveys to compare the evolution of management practices and results over time. [Extracted from the article]

To modify the economy and make it less dependent on oil, several initiatives were launched by the Kingdom of Saudi Arabia in 2016 under the Saudi Vision 2030 umbrella. This study looked at the financial impact of Saudi Vision 2030 and assessed whether non-oil industries have responded as desired. Since the implementation of Saudi Vision 2030, several industries have demonstrated noteworthy accomplishments and contributed to the GDP of Saudi Arabia. Three such industries--tourism, small and medium-sized enterprises, and the "Saudi Made" logo campaign--were the subject of this study. The analytical objective of this research was to determine if these industries strengthen the economy of the country and ultimately lessen its dependency on oil revenue. This analysis utilized secondary data gathered from published news, online articles, and various public sector records, including government and private bodies through their annual reports, alongside figures from the Saudi Arabian Monetary Authority. The results indicate that gains are being made toward the strategic objectives of the Saudi Vision 2030. [ABSTRACT FROM AUTHOR]

The purpose of this article is to analyze the factors that determine the decision to adopt mobile money by small Cameroonian enterprises, focusing on the profile of the manager and the sector of activity. From a random sample of 276 small businesses in Douala city, the estimation of a binomial logit model yielded the following results: economic benefits, ease of use and operational risk management are the factors that led to the adoption of mobile money by small enterprises (SEs). The importance of those varies according to the profile of the manager and the sector of activity. These results imply that SEs need to increase the adoption of mobile money in order to improve their performance. [ABSTRACT FROM AUTHOR]

This study investigates the impact of working capital management on the financial performance of small enterprises in Kano, Nigeria. A cross-sectional survey of small enterprises owners or managers in Kano was conducted through selfadministered questionnaire. Variance-base structural equation modelling statistical technique called partial least square (PLS) version 4.0.9.5 was utilized to examine the relationship between working capital management and financial performance. The findings of the study indicate that working capital management has a statistically significant positive impact on financial performance of small enterprises. Specifically, the results show that small enterprises with higher working capital management have better financial performance in terms of sales growth, profitability, liquidity, solvency, and return on assets. The study offers useful recommendations to small business operators and suggests interesting direction for future research. [ABSTRACT FROM AUTHOR]

Abstract The COVID-19 pandemic had a significant impact on the global economy. For small- and medium-sized businesses, particularly in the handicraft sectors, it was exceptionally difficult to maintain operations during a global crisis. Without crisis management plans in place, business owners run the risk of having their operations abruptly terminated. Therefore, the researchers sought to comprehend and study the factors that led to the shutdown and departure strategies of microenterprises (in the handicraft sector) during the pandemic. To conduct this study, a descriptive research design was used, and registered Indian micro-businesses in the Cavite region were specifically chosen. According to the study's findings, the majority of microenterprises were sole proprietorships with a capitalization of less than INR 600,000.00 (Asian Development Bank in The COVID-19 impact on Philippine businesses: key findings from the enterprise survey. http://dx.doi.org/10.22617/SPR200214-2 , 2020) and had been in business for three to six years. As a result, the respondents' most typical issues are Retooling and training of pandemic-sensitive enterprise strategies for micro-entrepreneurs, particularly in the handicraft sector, as well as research into the negative effects of lockdown on MSME, which are all examples of crisis-sensitive interventions among small industries (handicraft sector) entrepreneurs.

This paper attempts to classify major errors affecting the security of information resources made by employees. Human factors that can be a direct cause of these errors were enumerated. The empirical part presents surveys conducted among small businesses in 2019 and 2022 related to the human factors discussed in the theoretical part. The study compared the results obtained before and after the COVID-19 pandemic. A discussion related to the factors and the results was presented. The main aim of the present research, conducted twice on a group of 287 small businesses in Poland, was to show changes in attitudes toward the security of intangible resources and how the COVID-19 pandemic has transformed the way of thinking of people responsible for information security in terms of behavioral security. [ABSTRACT FROM AUTHOR]

Small businesses are thought to be largely responsible for environmental pollution despite the fact that businesses of all shapes and sizes contribute to this issue. This research explores how important factors such as knowledge sharing (KS) and green entrepreneurial intention (GEI) might help small businesses in Saudi Arabia develop and implement green innovation (GI). It also seeks to determine whether GI is a mediating variable that explains the connection between GEI, KS, and social performance (SP). Accordingly, an online survey was used to collect responses from 284 small entrepreneurs in Saudi Arabia engaged in various types of business activities. The study used partial least squares structural equation modelling for data analysis and hypothesis testing. The results show that GI considerably influences SP while also having a significant link with both GEI and KS. Further, the study reveals that the relationship between GEI, KS, and SP is mediated by GI. The study offers a plethora of suggestions to various stakeholders generally and to Saudi authorities specifically. [ABSTRACT FROM AUTHOR]

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This study seeks to analyze, with a qualitative method and thematic analysis, the political behavior of individuals in a social unit in response to the economic behavior of the State. Governments, as influential institutions, communicate with individuals, families, and society. Any strategy by these political units implies a response from other external spheres. People in society often react to the behavior of governments, especially in the economic sphere. Especially if this government interferes with normative implications such as justice. The economic activities of governments are essentially aimed at promoting justice. According to the findings, The Gini coefficient decreases in areas where financial resources have been driven. Considering the decrease in the Gini coefficient in rural areas in the time period mentioned and increasing equality and justice in these areas, a kind of political action took place in the form of political mobilization that emerged as social capital for the established state. This representation, especially in the 10th Presidential Election, has been identified as the result of this socialization and promotion of social capital as a political and objective consequence of the expansion of small enterprises in rural areas.

The scientific article under consideration is very actual nowadays. The matter is in today's economy, innovation development should be due to the increased efficiency of the economic activity of any enterprise. Innovation activity in the early stages requires substantial investment. In this article, based on the study of the basic principles, role of the state, the significance of a system approach evaluating the economic efficiency of innovation activities of small businesses is determined. It is the efficiency of economic assessments of innovation and investment activities of small enterprises that signifies and defines their effectiveness.