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Survival analysis: a case study of micro and small enterprises in Dolnośląskie and Opolskie Voivodship (Poland)

100%
ŁOBOS K., SZEWCZYK M.
Central and Eastern European Journal of Management and Economics (CEEJME)
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2013
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vol. 1
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issue 2
123-140
EN
The aim of the study is to achieve initial recognition of the factors that determine the survival rate of Polish micro and small enterprises. The research, conducted in June 2011 and covering a sample of 147 entities, constitutes a pilot study. We explore the determinants of companies’ survival and test whether firms with different characteristics exhibit different performances in terms of the duration of survival. The results indicate substantial differences in the survival rates. The factors taken into account in this study, which to the greatest extent possible differentiates the whole sample in view of survival, are: running the business with employees or alone and specialist vs. popular activity as regards the required competences. Larger firms (with employees) are significantly less likely to close than smaller firms. Firms in highly competitive markets are more prone to closure.
2
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Sustainability accounting – the basis for implementation of integrated reporting within micro and small enterprises

100%
Cojocaru M.
Przestrzeń, Ekonomia, Społeczeństwo
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2022
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issue 21/I
43-59
EN
The purpose of this research is to analyze the perception of small and micro enterprise managers in the Republic of Moldova regarding the need for sustainability accounting and reporting. Based on the synthesis of the literature, it has been hypothesized that to recognize and acknowledge the social and environmental efforts of micro and small enterprises, it is necessary to review the accounting models and policies thereof, with the introduction of social and environmental cost and benefit assessment methods as well as sustainable managerial accounting implementation tools. In order to achieve the objective, a sample of 88 micro and small enterprises, operating in the accommodation and food service sector in the Republic of Moldova, was subject to a survey questionnaire. The data accumulated were processed using statistical methods of data grouping into distribution series, as well as data analysis, synthesis, abstraction, comparison. The research carried out has revealed reluctance on the part of the managers, regarding the need for accounting and disaggregated reporting of economic, social and environmental costs, but also shown the relevance of sustainable performance reporting in integrated reporting systems. In this study, the Author finds that managers, including chief accountants, are not familiar with the EMA Methodology, Sustainability Accounting, yet are willing to gain knowledge in this field, if provided with thematic trainings, webinars, publication of case studies, assimilation of good practices. By applying the questionnaire method, it has been found that about 3/4 of micro and small ‘accommodation and food service sector’ enterprise managers would opt to implement a sustainability accounting system, if the state guaranteed certain tax incentives or other measures to mitigate the high costs of sustainable practices, in order to become more competitive in relation to large companies.
3
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MAZĀS UZŅĒMĒJDARBĪBAS STĀVOKLIS LATVIJĀ

88%
Kočetkovs J., Sventitskaya E.
Sociālo Zinātņu Vēstnesis
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2020
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issue 2
96-113
EN
Small business is currently vital for the development of any country. In the article, the term “small entrepreneurship” is an umbrella term that includes both small and micro enterprises. These two types of small enterprises, according to EU Regulation 364/2004, differ by several indicators, which given in the article. In Latvia, - just like, for example, in the USA, - small business employs about half of the workforce. The review of publications - including those of the SCOPUS database - by Latvia’s scientists and researchers shows that not enough attention paid to small business in Latvia. At the same time, in other regions of the world, for example, in Southeast Asia, where small business is also widely spread, more attention is devoted to it in scientific research. Therefore, the theme of the article is topical for Latvia. The object of the research: micro and small enterprises in the Latvia’s economy. The goal of the research: based on the analysis of the country’s socio-economic system, to test the hypothesis about the presence in the system of factors that impede the successful development of small business in Latvia, to identify and rank the most acute problems. Research methods: system analysis, expert assessment of the importance of the problems faced by enterprises, and modern mathematical methods for processing the results of the examination. A well-developed small business sector contributes to the growth of employment. The development of micro and small entreprises in Latvia is in line with global trends. However, Latvia is still lagging behind the highly developed EU countries. The socio-economic system that includes these enterprises is only partially balanced and is not stable enough. This shown in the article using mathematical model. Micro and small enterprises that differ in the number of employees have accordingly different problems. The problems are largely associated with insufficient state support for small business and an unstable tax policy. Due to the significant labour migration of young people to other EU countries, the search for qualified employees is an acute problem for all enterprises. The state programme aimed at helping the people return home, who have left their homeland to work abroad, is still ineffective. It is advisable to simplify the provision of loans by start-up entrepreneurs, to organise special courses for them, following the example of other countries.
4

Znaczenie startupów dla polskiej gospodarki w kontekście rozwoju mikro i małych przedsiębiorstw

63%
Tomczuk M.
Roczniki Ekonomii i Zarządzania
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2018
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vol. 10(46)
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issue 4
43-53
PL
Przedsiębiorstwo typu startup jest często rozumiane przede wszystkim jako mikro lub mała, nowa firma, natomiast pomiędzy tymi rodzajami przedsiębiorczości jest znaczna różnica. Najpopularniejszą obecnie definicję startupu sformułował Steve Blank, który przekonuje, że „startup to tymczasowa organizacja, która poszukuje powtarzalnego i skalowanego modelu biznesowego”. Blank uważa, że „startup to nie jest mała wersja dużej firmy”. Obecnie Polska jest na etapie zmiany modelu gospodarczego, przesuwania się w kierunku konkurencyjności pozacenowej, do czego potrzebne są kreatywność i innowacyjność. W tym kontekście startupy – ze swoim dynamizmem i umiejętnością przedefiniowywania całych obszarów – są bardzo pożądane.
EN
A startup enterprise is often understood primarily as a micro or small, new company, whereas there is a significant difference between these types of entrepreneurship. The most popular definition of a startup is currently formulated by Steve Blank, who argues that “a startup is a temporary organization that is looking for a repeatable and scalable business model”. Blank believes that “startup is not a small version of a large company”. Currently, Poland is at the stage of changing the economic model, shifting towards non-price competitiveness, for which creativity and innovation are needed. In this context, startups – with their dynamism and the ability to redefine entire areas – are very desirable.
5
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Risks in Latvian small business

51%
Kochetkov Y., Sventitskaya E.
Sociālo Zinātņu Vēstnesis
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2021
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issue 2
77-94
EN
Micro and small enterprises in Latvia, like larger enterprises, constantly face various risks. As a rule, the standard deviation of random income measured by the same scale as income itself is taken as the risk, and its mathematical expectation, around which the random income is scattered, is taken as the expected income. Depending on the behavior in relation to risks, there are three types of entrepreneurs: risk-averse entrepreneurs who avoid risks; risk-taking entrepreneurs; entrepreneurs who are indifferent (neutral) to risks. Micro and small enterprises’ leaders in Latvia tend to avoid risks. A review of publications, including SCOPUS indexed ones, by foreign and Latvian scientists has demonstrated that the theme related to risks in entrepreneurship is topical in today’s unstable conditions. Therefore, the theme of the research is topical for Latvia. The aim of the research is to assess the risk situation at micro and small enterprises in Latvia. The object of the research is micro and small enterprises in Latvia. The subject of the research is the risks arising from the operation of enterprises. Research methods - the analysis of statistical data, scenarios for the development of situations and expert survey. An integrated holistic approach to risk is currently considered the most rational one. The management staff of the firm is usually involved in risk identification and assessment. To identify, analyze and rank risks and their consequences, expertsurvey has been conducted. The experts are managers and owners of micro and small enterprises, 38 respondents in total. The following ten main risks have been identified and analyzed: political, social, commercial, financial, production, innovation, technical, transport, environmental and risks of changes in legislation. Based on the results of expert assessment, a risk matrix has been built. The analysis has demonstrated that more than half of all risks have large or very large potential damage. Of these, the greatest threat is posed by financial risks and risks of changes in legislation. The magnitude of the threat is much lower for the remaining risks of this group - political, commercial, industrial and technical - than that of the first two risks. The four types of risks (innovation, transport, social and environmental) are classified as risks with small and medium potential damage. To reduce the potential damage from financial risks, it is necessary to improve work with customers, to take into account all possible situations in contracts with them. Of the remaining risks, innovation risks are the most important, but innovation increases the competitiveness of enterprises. Here it would be useful to create innovation guarantee funds for micro and small enterprises.
LV
Mikro un mazie uzņēmumi Latvijā, tāpat kā lielie uzņēmumi, pastāvīgi saskaras ar dažādiem riskiem. Parasti par risku tiek uzskatīta nejaušā ienākuma standartnovirze ar tādu pašu skalu kā pašam ienākumam, bet ienākuma matemātiskā prognoze, ap kuru tiek izkaisīti nejaušie ienākumi, tiek izmantota kā paredzamais ienākums. Atkarībā no uzvedības attiecībā uz riskiem izšķir trīs veidu uzņēmējus: piesardzīgi uzņēmēji, kuri izvairās no riskiem; riskanti uzņēmēji; vienaldzīgi (neitrāli) pret riskiem uzņēmēji. Mikro un mazo uzņēmumu vadītāji Latvijā mēdz izvairīties no riskiem. Ārvalstu un Latvijas zinātnieku publikāciju, tostarp SCOPUS datubāzē iekļauto, analīze parādīja, ka ar riskiem uzņēmējdarbībā saistītās tēmas ir ļoti aktuālas mūsdienu nestabilajos apstākļos. Līdz ar to pētījuma tēma ir aktuāla Latvijā. Pētījuma mērķis ir novērtēt riskus mazajos un mikro uzņēmumos Latvijā. Pētījuma objekts ir mikro un mazie uzņēmumi Latvijā. Pētījuma priekšmets ir no uzņēmumu darbības izrietošie riski. Pētījuma metodes - statistikas datu analīze, situāciju attīstības scenāriji un ekspertu aptauja. Integrēta holistiska pieeja riska izvērtēšanai pašlaik tiek uzskatīta par racionālāko pieeju. Riska noteikšana un novērtēšana parasti ir visa uzņēmuma vadības personāla atbildība. Risku un to seku noteikšanai, analīzei un ranžēšanai tika izmantota ekspertu aptauja. Eksperti bija mikro un mazo uzņēmumu vadītāji un īpašnieki, kopā 38 respondenti. Pētījuma ietvaros tika noteikti un analizēti desmit galvenie riski: politiskie, sociālie, komerciālie, finanšu, ražošanas, inovāciju, tehniskie, transporta, vides un likumdošanas izmaiņu riski. Par pamatu ņemot ekspertu novērtējumu rezultātus, tika izveidota risku matrica. Tās analīze parādīja, ka vairāk nekā puse no visiem riskiem var novest pie būtiskiem vai ļoti būtiskiem iespējamiem zaudējumiem. Vislielākos draudus rada finanšu un likumdošanas izmaiņu riski. Pārējie šīs grupas riski - politiskie, komerciālie, ražošanas un tehniskie - rada daudz mazākus draudus nekā pirmie divi riski. Četri risku veidi (inovāciju, transporta, sociālie un vides riski) tiek klasificēti kā riski ar nelielu un vidējus iespējamos zaudējumus. Lai samazinātu iespējamos zaudējumus no finanšu riskiem, nepieciešams pilnveidot darbu ar klientiem un līgumos ar viņiem ņemt vērā visas iespējamās situācijas. No pārējiem riskiem būtiska nozīme ir tiem, kas ir saistīti ar inovācijām - uzņēmumu konkurētspējas sekmētāju. Šajā jomā būtu lietderīgi izveidot inovāciju garantiju fondus mikro un mazajiem uzņēmumiem.
RU
Микро и малые предприятия в Латвии, как и более крупные предприятия, постоянно сталкиваются с различными рисками. В качестве риска принимается, как правило, стандартное отклонение случайного дохода с той же размерностью, что и сам доход, а в качестве ожидаемого дохода используется его математическое ожидание, вокруг которого рассеяны случайные доходы. В зависимости от поведения по отношению к рискам встречаются три типа предпринимателей: осторожные предприниматели, избегающие рисков; рискующие предприниматели; безразлично (нейтрально) относящиеся к рискам предприниматели. Руководители микро и малых предприятий в Латвии, как правило, стараются избегать рисков. Обзор публикаций, в том числе включённых в базу SCOPUS, иностранных и латвийских учёных показал, что тематика, связанная с рисками в предпринимательстве, весьма актуальна в сегодняшних нестабильных условиях, поэтому тема исследования актуальна для Латвии. Целью данного исследования является оценка рисков на микро и малых предприятиях в Латвии. Объектом исследования являются микро и малые предприятия Латвии. Предметом исследования являются риски, возникающие при работе предприятий. Методы исследования – анализ статистических данных, сценариев развития ситуаций и опрос экспертов. В настоящее время наиболее рациональным считается интегрированный целостный подход к рискам. Выявлением рисков и их оценкой обычно занимается весь управленческий персонал предприятия. Для выявления, анализа и ранжирования рисков и их последствий авторы используют опрос экспертов. В качестве экспертов выступают руко#водители и владельцы микро и малых предприятий – всего 38 респондентов. Выявлены и проанализированы следующие 10 основных рисков: политические, социальные, коммерческие, финансовые, производственные, риски инноваций, технические, транспортные, экологические и риски изменений законодательства. По результатам экспертных оценок построена матрица рисков. Её анализ показал, что большой или очень большой ущерб предприятию могут нанести более половины всех рисков. Из них наибольшую угрозу представляют финансовые риски и риски изменений законодательства. У остальных рисков этой группы – политических, коммерческих, производственных и технических – вели#чина угрозы намного меньше, чем у первых двух рисков. Остальные четыре вида рисков (риски инноваций, транспортные, социальные и экологические) отнесены к рискам с малым и средним размером возможного ущерба. Для снижения возможного ущерба от финансовых рисков необходимо совершенствовать работу с заказчиками, учитывать в договорах с ними все возможные ситуации. Из остальных рисков наиболее важными являются риски инноваций, необходимых для повышения конкурентоспособности предприятий. Здесь было бы полезным создание гарантийных фондов инноваций для микро и малого предпринимательства.
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