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This thesis explores the research gap in salutogenic factors promoting workforce health and well-being generated by top management of small and medium-sized enterprises (SMEs) in East-Westphalia Lippe (EWL), in Germany. The workplace health promotion (WHP) is, and will be, a relevant area of research because the growing absenteeism, the reduced work performance and the increased turnover rates in businesses are believed to be some of the major challenges of the 21st-century. It is well documented that WHP has many advantages for SMEs but only a few recognise the necessity of WHP. The thesis chooses a new way in WHP in SMEs while using salutogenesis as a theoretical framework in order to give the thesis a special focus on employees’ well-being. In addition, salutogenesis is successfully used in various professional fields for example medicine and nursing. But there is a research gap in implementing salutogenesis in SMEs. The originality consists of connecting the salutogenesis (SoC model) with a current study about health promoting factors by Bruch et al. (2013) which were used as salutogenic factors and tested for usability in SMEs. Consequently, the thesis implements the theoretical premise of salutogenesis to SMEs and explores how, or to what extent, applicable the concept of salutogenesis is in SMEs in EWL. The primary question is: What salutogenic factors can be generated by top management to support the promotion of health and well-being of the workforce? The second research question meets the important role of the top manager as the decision maker of WHP: How can SMEs develop top management awareness to keep their staff healthy? The third key research question is: How can SMEs in EWL/Germany integrate health promoting and well-being factors? The research methodology is based on the literature review and the empirical research based on focus- group discussions of top managers and employees of SMEs in EWL. A critical realist prejudice was developed as a foundation for an Applied Thematic Analysis (ATA). A reflection group was used to compare the authors’ interpretation. The core findings are: The findings from the small-scale research suggest: The salutogenic factors can be mainly found in the quality of the relationship of top managers with their employees. The thesis delivers the new findings to WHP research: ‘the importance of the quality of the relationship’, and the ‘importance of the capacity of older top managers to reflect’. The latter is at the same time the surprising finding of this thesis. Whether the higher age of top managers has significant influences on WHP has to be explored in future research. For salutogenic WHP in SMEs, it seems to be optimal for the top managers to act in a relationship-oriented sense with the capacity to reflect themselves. SMEs that implement salutogenic factors are headed in the right direction to be fit for the future, by taking into account the needs of employees in the sense of salutogenesis and thus keeping their most important resource, the workforce, healthy. Further additional research is needed about experiences of implementation of the SoC in SMEs.

Although considered a popular and useful tool to support the creation of new enterprises and to develop existing businesses, the business model concept is used so widely and loosely that it may have no clear meaning in practice. A thorough literature review showed that the concept is often discussed theoretically and conceptually but there was a distinct lack of empirical studies of its conceptualisation and application. This research is intended to address this limitation in extant knowledge. The broad research aim was to explore the conceptualisation and application of the business model concept within three Swiss communities of academics, training and consultancy professionals and small business owner-managers. Subsidiary aims were to explore the concept's perceived limitations, and the ways that members of the three communities have further refined the concept in order to address to its shortcomings. To fulfil these aims, in-depth interviews were conducted with samples of 10 academics with expertise in business models, 13 business support professionals and 12 owner-managers of technology-based small businesses, all located in the German-speaking part of Switzerland. The research findings revealed a high level of diversity in the interpretation and application of the business model concept and in evaluations of its usefulness, both within and across the three samples. There were some interesting general differences between the samples. The academics reflected ideas from the literature while support professionals also offered new application perspectives, but only rarely applied the concept in their work with firms. Only a few SME owner-managers applied the concept in any way and some were unaware of it. The contributions include the finding that the business model concept is understood and applied differently across the three communities, a distinction being made between revenue and 'advanced' concept thinking, and the importance of time and emergence in the application of business model thinking. It is shown that SMEs are in a different business model development stage from start-ups and large firms, having different business model needs. The necessity of a framework assisting managers in the creation and diversification of revenue streams is proposed. As a final integrative contribution, the thesis concludes with a conceptual framework differentiating between the two main sub-units 'value proposition' and 'business architecture/logic' on the one side, and the two main purposes 'analysis/refinement' and 'creation' on the other side. This four-dimensional framework reduces complexity in application allows for making better-informed business model application decisions.

Following a dual market strategy can lead to conflicts with regards to focus, process complexity or governance. Such conflicts are likely to be especially pronounced and difficult to solve in SMEs due to a limited workforce and employees having to work for both strategies. This may have an impact on their work motivation. Such influence of (a dual) market strategy on employee motivation is currently not well researched. To advance our understanding of employee behaviour in a multi-strategy environment I performed an at-home ethnography (Alvesson, 2009) in a German SME that operates in the personal care industry with two competing market strategies - selective market/brand vs. mass-market/private label. As previous research indicated that organisational culture could be a potential bridging element between strategy and motivation I explored facets of that SME's organizational culture, which evolved as a consequence of adopting a dual market strategy. I further explored how this may influence work motivation of employees having to satisfy both strategies. Data was formed through a qualitative approach using multiple methods including document and website analysis, observant participation, and in-depth interviews (in total 17) in the three departments of the organisation working concurrently for both strategies. That allowed in-depth understanding of work motivation against the backdrop of the two strategies and the thereto-related facets of organisational culture. The findings of the research illustrate that the two competing market strategies have been translated into conflicting cultural values and that these impact on work motivation primarily via levels of value congruence levering the fulfilment of psychological needs. Impairment of the needs-related motivators due to the prevalence of one strategy and entailed imbalance of strategy associated values, cultural values, and employees' personal values, frustrates self-motivation to work and identification with the organisation - prestige-based pride being the root cause. The research further suggests pleasure to work to associate market strategy with work motivation and organisational identification, depleting pleasure reducing both motivation and identification. The research moreover supports the view that culture is a dynamic element, which is hardly manageable and that employees show rather behavioural compliance to than genuine acceptance of changing cultural values (Ogbonna & Wilkinson, 2003). Apart from detailing on these theoretical contributions the thesis concludes with managerial implications of the findings to create a frame for facilitating work motivation in a dual strategy environment.

Poor collateral is the fundamental barrier in accessing to PCBs' (Private Commercial banks) for SMEs (Small and Medium Enterprises). In recent years, relationship-lending provision emerged where previous liability payment history, record keeping and other business transactions are the conditions. In relationship lending system, the soft information is importantly considered, which is collected through a long time relations between a branch level loan officers and applicant firms. However, the information opaque firms who have been declined or never applied for bank loan due to the expectations of decline (discouraged firm) do not have previous liability payment history, have poor record keeping habit and no long-time relationship with a particular bank. They have only a level of soft information. Only, the soft information could be the element of first accessing SMEs to gain initial bank finance to create a relationship lending for the particular group of SME. There is no solution for the group of SMEs. Considering the importance of the group of SMEs, there is an emerging attitude of both the micro-and macro-economic sector to enhance the initial financial accessibility of the group of SMEs; however, that is not well defined and effective. Hence, a one-size-fits all solution is needed. For that, a model should be developed in win-win basis for a one size-fits-all solution. Therefore the aim of this study is to find a model to use and assess the This study considers formal SME financing in Bangladesh by focusing on SMEs applying for their first loan. The data collection method is discourse semi-structured interview with guide for undertaking discourse analysis method. The interviewing was conducted with branch managers and higher officials of PCBs, owner-Managers of SMEs, higher officials of Bangladesh central Bank (BB), SME Foundation, Bangladesh Small and Cottage Industries Corporation (BSCIC) and Micro-Industries Development Assistance and Services (MIDAS). This study redefined collateral assets as Materialistic Collateral Assets (MCA) refers to collateral and Cognitive Collateral Assets (CCA). Soft information has been defined as CCA, which could be only element that can be used as an alternative of the collateral assets. This study proposed a model of interactions titled as TTF (Tour To Finance) by which the CCA could be improved, assessed and used for the first accessing SMEs' owner-managers. The CCA and the TTF can provide strategic building up for both the macro and micro-economic perspective. The findings and proposition could be effective in those of countries where branch level loan officers are empowered in field level assessment and financing decision making. This study recommends developing a matrix for CCA measurement through conducting a further Action research by using grounded theory.

For the small to medium-sized enterprise (SME) entrepreneur, it is an everyday experience to be worried about the enterprise. Worry is an aspect of anxiety and worrying about individual, team and organizational issues are inevitable aspects of an entrepreneurial SME's existence. SMEs are organizations with 0-250 employees and considered to be important to the UK economy. However, there is still limited research on the impact of the emotion of anxiety on SME entrepreneurs and their businesses. This research was designed to help broaden understanding of emotions and entrepreneurships by focusing on anxiety in the entrepreneurial SME context and how anxiety could affect SMEs. Following on from the literature review of the concept of emotions, anxiety, social defence and paradox theory, an interpretivist, and therefore, qualitative strategy was adopted. The data was sought via focus groups, interviews and questionnaires of SME business owners/entrepreneurs and staff. Data analysis was conducted using qualitative content analysis. The findings yield rich data from participants about their feelings, experiences and perceptions of anxiety from personal (micro), social/group/team (meso) and organizational (macro) levels. The findings show how, for the SME business owner/entrepreneur and for entrepreneurial SME staff, the emotion of anxiety has negative and positive impacts, creating paradoxical tensions, and the social defences at the personal (micro), social/group/team (meso) and organizational (macro) levels. This is shown in the conceptual framework which visually illustrates the interconnectedness of the paradoxical contradictions and tensions mobilized by and mobilizing entrepreneurial anxiety at the three levels. Thus, this thesis provides a new contribution in emotions and entrepreneurship research. This contribution to knowledge is crucial because it moves the literature beyond the focus on passion as a key entrepreneurial emotion as illustrated in the current literature (Cardon et al., 2012). Entrepreneurial anxiety is introduced as an equally important entrepreneurial emotion essential in entrepreneurship. This knowledge is critical as it provides insights on how entrepreneurial anxiety can impact the survival, change, growth, decision-making and learning of an SME organization.

A shareholder's withdrawal from a small and medium sized enterprise (SME) can significantly impact the financial stability of the company. This may be because the legislator has not provided precise legal specification of how to determine indemnity, or that the compensation regulations implemented in the articles of association do not comply with existing legislative frameworks. The aim of this study is to identify the most suitable valuation method for indemnity determination when taking into account the particular, qualitative characteristics of SMEs and to develop a severance agreement for indemnity regulation that considers the interests of all shareholders, increases clarity and meets the statutory requirements. Previous studies regarding valuation, the characteristics of SMEs and indemnity determination have addressed indemnity regulation from either a legal or business administration perspective. This research however investigates the topic holistically by employing an inductive and qualitative approach through semi-structured one-to-one interviews with experts from different but apposite professions. It then offers an indemnity regulation framework that is consistent with current business research and legal boundaries. This research is hence interdisciplinary, i.e. it takes into account the most suitable valuation methods for SMEs, the interests of their shareholders in cases of retirement and the statutory provision by examining current court decisions. The outcomes contribute to theory and give practical recommendations to SME owners and consultants to enhance the fairness and transparency of the retirement process and reduce the probability of legal disputes. The study demonstrates that SME characteristics should be considered in valuation and consequently when determining the indemnity of the outgoing owner. Furthermore, the outcomes suggest that indemnity regulation is advisable and should be implemented in the articles of association. In cases where compensation regulation exists, a revision is recommended due to the potential unethicality in current statutes.

This research project, which is limited to German SMEs, deals with the development of a holistic early warning system (EWS) integrating both a quality management system (QMS) and controlling (CO). Most of the concepts designed to identify company risks/crises are focused either on quantitative (operative) or qualitative (strategic) factors. Several authors point out the need for a more holistic approach including both quantitative and qualitative factors. This research, therefore, sought to explore controlling and quality management tools for EWSs in the food production industry, which are appropriate for recognizing risk factors of company failure, outlined by interview and literature review. Concepts and relations were generated with the help of turnaround-, controlling-, and quality management-experts and then confirmed/refined and analyzed by considering how they can be implemented in practice through the application of case study research. This research makes a contribution in the following areas: identification of requirements for an EWS; the exploration of appropriate QM and CO tools for EWS; the proposal of a holistic approach. The EWS, developed during this work, enables companies in the food production industry to tailor the framework for the specific needs of the company. Such a comprehensive, systematic approach (CO + QM) is currently unknown, both in research and also practice. Therefore, the work represents a new, innovative and implementable practical model.

Contextualisation: Enterprise Resource Planning (ERP) systems have become one of the largest IT investments in recent years. Yet the implementation of this IT technology often involves some problems. Analyses and studies have identified very high cost overruns and project fiascos. There is an obvious need for better cost estimation, allowing imple­menting organisations a more precise or realistic specification of costs. Unfortunately, neither has a suitable model been developed nor are traditional software estimation mod­els suitable to be transferred to ERP cost prediction. Research about this issue is relatively fragmented and the analysis of ERP costs is still in its fledging stages. Purpose: This thesis aims to analyse the cost fields and cost drivers during the whole lifespan of an ERP lifecycle in German SMEs in the industrial sector with 30 to 1,500 employees. Different approaches for predicting ERP costs will be deduced on the basis of these findings. Conceptual Framework: Within this thesis, the three factors "cost types", "cost drivers" and the "ERP lifecycle" are combined into one conceptual framework. The conducted systematic literature review identified the five different costs types "internal personnel costs", "external personnel costs", "hardware costs", "licence costs" and "ERP software costs" and found 35 cost drivers to be relevant in this thesis. The lifecycle is divided into three stages: evaluation, implementation and maintenance. The combination of the differ­ent cost types and different lifecycle phases results in 12 different cost fields. The cost driver candidates are analysed for their impact on each cost field. Method: In order to access this research issue, a quantitative survey design that involved asking responsible managers in the target group about their ERP expenditures was con­ducted. This was accomplished by way of self-completion questionnaires provided by an online survey tool. The sampling strategy was a self-selecting one that yielded 72 eligible respondents. Based on this sample, the data was analysed for correlations, and multiple regressions were conducted using SPSS. Findings: Firstly, this thesis identifies a cost structure of cost fields for the costs arising during each ERP lifecycle phase and for its whole lifespan. Secondly, it maps which of the identified cost drivers have an influence on each of the 12 cost fields. Thirdly, it cre­ates a regression model of how to predict ERP costs for its whole lifespan. The developed model yields a mean magnitude of relevant error (MMRE) of 34%. Comparing this value to other approaches shows that it contributes to an improved prediction model. So far it is the best fit in ERP effort estimation.

The research is focusing on small and mid-sized enterprises (SMEs) in the German Medical Technology (MedTech) industry and investigates the antecedents and the effects of organizational capabilities on their strategy regarding international ventures. Although there is various research in the field of strategy, internationalisation and SMEs, the impact of existing research in the specific field of German Medtech SMEs is relatively poor while theoretical and empirical findings obtained in another particular institutional context are not yet applicable in other countries or industries. As a consequence, a systematic review of the literature has been conducted. An initial conceptual model was developed, in which significant findings regards country, industry and firm-specific aspects could be identified. The philosophical stand of the researcher and his ontological view as a post-positivist allows both, a qualitative and a quantitative approach. By applying a mixed method approach a focus group discussion provided in depth-knowledge in order to sharpen the initial model. Antecedents, as well as the most important factors related to strategy, were emphasized and further important aspects that focus on capabilities were revealed. With these results, constructs and relationships were modeled and quantitative data from a survey with more than 60 German MedTech SMEs were collected and assessed. This approach led to the finding that factors such as ́market potential ́, ́physical capital ́, ́medical regulations ́ and ́product competitive-ness ́ have the highest influence on the firm ́s strategic approach. ́Organizational learning ́ and ́coordination mechanism ́ have particularly an impact on strategy development, whereas relationship capabilities mediating effect on the strategy-competitive advantage relationship. Firm size and firm ́s experience in international ventures influence a firm ́s internationalisation. The results will serve as a strategic input for SME’s in the German MedTech industry. This research provided a contribution to knowledge that is relevant from an academic as well as from an economic point of view. The findings should help academics, MedTech SMEs, and governmental institutions to understand the decisive factors for internationalisation and the importance to develop specific organizational capabilities in this context. This understanding contributes towards a sound development of German MedTech SMEs in their future internationalisation.

The generation of attractive innovations is one of the most important and complex tasks companies undertake, the process of open innovation is being used to support this endeavour. SMEs often face difficulties applying and commercialising external sources’ technologies for their own purposes due to liability of smallness and related lack of capability of co-ordination. In particular, small and medium-sized system integrators of electronic consumer products (SIs) are (1) highly dependent on close collaboration with external organisations, (2) have to cope with turbulent technology markets, and have to manage (3) the continuous shortening of innovation cycles. These factors necessitate small and mediumsized SIs of electronic consumer products to increase their dynamic capability to innovate, which subsequently forms the basis for the SIs’ sustainable competitiveness. The effective embedding of the Purchasing Organisation (PO) into the innovation outside-in process can potentially become a major driver in improving the overall innovation process and company performance. However, given academic research does not provide sufficient insight concerning relevant Enabling Factors (EFs) and related drivers. Therefore, academics allude to a demand for further research in the field of early purchasing involvement in the innovation process. In addition, purchasing practitioners point to the low maturity of Purchasing Organisations with regard to securing innovations. To explore relevant Enabling Factors for purchasing integration into the innovation process, the qualitative study design was based on an embedded case study inquiry with multiple units of analysis. Data collection and analysis was realised through a sequential qualitative  quantitative mixedmethod approach. For this reason, interviews were conducted with 7 purchasing experts from the medium-sized German television set manufacturer Loewe. To obtain insights as to the generalisability of the findings, a purposive selected sample of 11 purchasing experts from other SIs with high dependency on innovation suppliers were interviewed via webbased questionnaires. The study identified: EF1: External Interconnectedness EF2: Preferred Customer status Process EF3: Management Commitment to the PO EF4: External Interconnectedness EF5: Early Integration into Product Planning EF6: Degree of Professionalisation of the PO EF7: Innovation Management System and EF8: Open-minded Relations based on Trust as a relevant Enabling Factor. Furthermore, the study suggests direct relations between the EFs and 32 drivers that are formative to the related Enabling Factors. Based on the study findings, 14 strategic measures were defined via focus group interviews. In this way, the study contributes to given academic knowledge in the field of early purchasing involvement into new product development processes (NPD). With regard to such new product development processes, this study suggests integrating the PO, as a third element, into the R&D and marketing interface.

This thesis proposes an Enterprise Resource Planning (ERP) implementation model for small to medium-sized enterprises (SMEs) in the discrete manufacturing industry sector in Iran. Three discrete manufacturing SMEs, in two different geographical locations in Iran (Isfahan and Tehran), were used as the case studies for primary qualitative research and data analysis. The proposed model identifies ERP implementation phases, three main dimensions of change and a range of related change elements that influence ERP project success in the discrete manufacturing sector in Iran. The three main dimensions of change are technology deployment, people competencies, and process improvement; and these are evident in this study's three implementation phases: pre-implementation, implementation, and post-implementation. Being exploratory in nature and adopting an interpretivist epistemology, the research pursues a qualitative approach, consisting of a survey (with follow-up interviews), questionnaires, semi-structured interviews and documentary evidence for data collection. The case study approach allowed the researcher to gain an in depth understandings of the nature of ERP implementation in discrete manufacturing SMEs and the degree of success they have achieved. The first set of data was collected through a literature review and qualitative survey of 75 manufacturing SMEs in Iran in order to understand the extent of IS/ERP systems implementation in Iranian manufacturing SMEs. The findings from the literature were used to develop a provisional conceptual ERP implementation model. The second set of data was collected from three discrete manufacturing SMEs through questionnaires and semi-structured interviews conducted with various employees. The conceptual ERP implementation model was further improved based on findings drawn from the case study research. The final model was developed to represent ERP implementation phases, dimensions and elements of change in the context of SMEs in the discrete manufacturing sector in Iran. The model is a contribution to knowledge in this field, and affords IT practitioners and professionals a better understanding of the potential challenges they may face during such ERP projects. The model enables them to balance the three dimensions of change, providing a roadmap of change elements that need addressing as an ERP project progresses from phase to phase.