Digitális érettség vizsgálata egy Hajdú-Bihar vármegyei könyvelőiroda ügyfélkörében

In the era of digital economy, digital finance is an important engine driving the high-quality development of enterprises, and small and medium-sized enterprises solve most of the employment problems in China. Therefore, it is of great significance to discuss the impact of digital finance on the high-quality development of small and medium-sized enterprises. This paper takes small and medium-sized enterprises listed in Beijing Stock Exchange as the research object, and uses two-way fixed effect model to empirically test the influence of digital finance on the high-quality development of small and medium-sized enterprises. The results show that digital finance has a significant promoting effect on the high-quality development of small and medium-sized enterprises. This held true after changing the measure of the explained variable. Mechanism analysis shows that digital finance improves the level of high-quality development by alleviating the "expensive financing" and "difficult financing" of enterprises. Further analysis shows that the impact of digital finance on the high-quality development of small and medium-sized enterprises is heterogeneous among small and medium-sized enterprises of different natures and also heterogeneous among small and medium-sized enterprises in different regions. Finally, this paper puts forward relevant policy suggestions: first, the government needs to further promote the development of digital finance; Second, the government needs to pay attention to the inclusive features of the development of digital finance. Third, the government needs to further improve the inclusive mechanism of digital finance for small and medium-sized enterprises.

The concept of national and regional development strategies for small and medium-sized enterprises (SMEs) are studied for a long time, as small and medium businesses are the foundation of the economy and the basis for effective country functioning. The business development program of the European Union countries is particularly interesting because there are several levels that correspond to each other and give full effect on the SMEs development. The EU standards are higher than in non-EU countries; therefore, it is worth considering legislative documents, as well as statistics showing the indicators of openness and access to the development of small and medium-sized enterprises (SMEs). The complexity and comparative novelty of studying such a problem in Ukraine led to the need to explore sources of information in the original language due to the lack of information in Ukrainian or Russian. All these suggest that the problem of creating strategies at the national and regional level is more relevant and important to study in the West that demonstrates the current state. The subject of the study is to analyse the effectiveness of implementing strategies for the development of small and medium-sized enterprises as well as the impact of national and regional policies on their functioning and development in the European Union countries. Methodology. The authors highlighted the peculiarities and main features of the development strategies implementation for small and medium-sized enterprises in the EU countries through a comparative analysis of the legislative framework, statistical and other data that help assess the performance and effectiveness of the implemented strategies. The content analysis helps to identify peculiarities of the implemented strategies in quantitative and qualitative forms. The thorough analysis using the above-mentioned methods allowed doing a qualitative study of national and regional strategies in the context of the development of small and medium-sized businesses in the EU countries. Practical importance is that the results of this study will lead to a wider acquaintance with progressive strategic methods of management of small and medium-sized enterprises. This will enable the plan development of concrete actions to improve the efficiency of enterprise management in less developed countries. In turn, raising awareness on this issue will reduce the number of inefficient and non-innovative enterprises. Scientific novelty of the article is to determine the theoretical basis of the differences that at the current development stage are increasingly manifested as certain contradictions in the compilation and improvement of small and medium-sized enterprises, development of strategies at the national and regional levels. Small and medium-sized enterprises, in their turn, have a wider access to their development. Conclusions. As a result of the main development strategies of small and medium-sized enterprises of the EU countries, there should be identified the differences and common features of different strategies for innovations of small and medium-sized enterprises. The interaction of the national and regional strategy with actual results and existing strategies is explored.

Purpose: An in-depth analysis of how mobile money services influence the growth and development of Small and Medium-sized Enterprises (SMEs) in Zambia. This research explores the expanding realm of mobile money in Zambia, a region experiencing swift technological uptake alongside the growing small and medium-sized enterprise (SME) industry.
 Methodology: Using a blend of qualitative and quantitative research methods, data was gathered from 150 SMEs across various industries in Lusaka. The study examines key factors such as transactional efficiency, access to financial services, cost reduction, and enhanced financial management facilitated by mobile money platforms. It also explores the challenges faced by SMEs in adopting these digital financial tools.
 Findings: The findings reveal a significant correlation between the use of mobile money services and SME growth, characterized by increased operational efficiency, broader market access, and improved financial management.
 Unique contributor to theory, policy and practice: This study not only underscores the important role of mobile money in transforming the economic structure for SMEs in Zambia but also provides valuable insights for policymakers and financial service providers aiming to boost the SME sector through technological innovation. The research contributes to the growing body of knowledge on digital finance and its impact on emerging economies, highlighting the unique dynamics and opportunities within the Zambian context.

The article is devoted to urgent issues of the development of small and medium-sized enterprises (SMEs) in Ukraine and the countries of the European Union. The relevance of the research topic is due to the importance of SMEs as an engine of economic growth, as well as the need to adapt and integrate the Ukrainian business environment to the standards of the European Union in the conditions of modern opportunities and challenges. The article provides criterion characteristics of micro, small, medium and large enterprises according to the classification of the European Commission and Ukrainian legislation. Statistical data on the number of small and medium-sized enterprises in the EU countries and information on the number of individual entrepreneurs in Ukraine were considered. It was determined that in the structure of active natural persons-entrepreneurs in Ukraine in 2022, wholesale and retail trade businesses and the sphere of information technologies have the largest share. It was found that small and medium-sized businesses create a powerful socio-economic effect on the national economy by creating new jobs, stabilizing the economic situation and stimulating innovation. The results of empirical studies, which justify the factors stimulating the development of small and medium-sized enterprises in Ukraine and the EU, are demonstrated, which include: macroeconomic indicators, intra-firm efficiency indicators, the degree of business internationalization. It has been analyzed that the internationalization of SMEs will contribute to expanding sales markets, increasing competitiveness, attracting foreign investments and technologies, as well as strengthening economic ties between countries, which, in turn, will ensure the sustainable development of the economy and the integration of Ukraine into global economic processes. The functions of small and medium-sized businesses, their main advantages and challenges in comparison with large enterprises are considered. For example, in Ukraine, SMEs are more often faced with bureaucracy, excessive regulation and corruption by public authorities, which inhibits the development of their potential. Recommendations are provided for effective stimulation of the development of small and medium-sized enterprises in the EU countries and Ukraine.

Kedurus Village, located in the Karangpilang District of Surabaya City, boasts a diverse community and significant economic potential. One of the challenges encountered is the community's and worshippers' absence of interest in entrepreneurship in the vicinity of the Gunung Sari Indah Mosque. Training and mentoring for Micro, Small, and Medium Enterprises (MSMEs) based on mosques are viable strategies for enhancing the economy of the community in Kedurus Village. An effective solution to support the economic development of the community is anticipated to be the collaboration between the local administration and the Indonesian Mosque Council (DMI) of Surabaya City. The development of micro, small, and medium-sized enterprises (MSMEs) is essential for the establishment of sustainable economic growth at the local level. MSMEs are instrumental in the development of employment opportunities, the expansion of the economy, and the enhancement of community welfare. MSMEs can enhance the quality of their products, digital marketing, digital financial management, and other aspects that facilitate business growth through appropriate training and mentoring. Mosques, which serve as hubs for religious and social activities, possess significant potential to serve as hubs for the development of micro, small, and medium-sized enterprises. The function of mosques as agents of economic development at the local level will be enhanced through collaboration with the Indonesian Mosque Council (DMI) of Surabaya City. The government, religious institutions, and community are expected to establish a positive synergy through the participation of mosques in community service activities.

China intends to focus on growth points in the coming years, which should be based on technological progress, advanced training of workers and innovation. A significant place in this process is given to creating a favorable environment for the development of small and medium-sized businesses, since it is in these sectors that most innovative products, inventions and technological innovations are created. New approaches to the development of national small and medium-sized enterprises (SMEs), the disclosure of their scientific and technical potential became the subject of priority attention from the state during the 14th five-year plan. In order to effectively mobilize the entrepreneurial and innovative activity of SMEs, lay a solid foundation for sustainable development and increase their innovative potential, the Ministry of Industry and Information Technology, together with 19 departments and divisions, for the first time developed and issued special document — "The 14th five-year plan to promote the development of small and medium-sized enterprises" for the period 2021-2025, by integrating it into a new concept of high-quality development of the country. The plan considers the need to focus on increasing the innovative potential and professional level of SMEs, as well as on creating a solid foundation for the cultivation of technologically advanced SMEs with a great prospect of specialization and development, as a key project for the next five years. The article provides a comprehensive analysis of the main directions, tasks and goals of the development of small and medium-sized businesses, as well as the methods of their implementation outlined in the plan. It is concluded that this program should become the basis for further powerful breakthrough of China in a number of critically important innovative and high-tech industries and sectors of the economy on the path of "comprehensive modernization the state", scheduled for the middle of the 21st century.

Digital finance is of great significance to the Small and medium-sized enterprises (SMEs) development, and when Small and medium-sized enterprises no longer receive the constraints of traditional financial models, the financialization of enterprises will follow. This paper analyzes the financializat

This paper presents an abstract of the final phase of an on-going research project aiming at investigating the antecedents and consequences of research and innovating within Lebanese small and medium-sized enterprises (SMEs). The role of training personnel and introducing supporting activities in moderating the relationship between R & D and introducing knowledge management systems within Lebanese small- medium –sized innovation in Lebanon still suffer from funding shortages, short of IT personnel training and lack of the ability to adequately use existing knowledge. Ashrafi, and Murtaza suggest that “Large organizations have enough resources to adopt ICT while on the other hand SMEs have limited financial and human resources to adopt ICT” (Ashrafi and Murtaza, 2008 P. 126). Even though, Lebanese government is trying to create a digital economy, Lebanon ranked 94th out of 144 countries on the Network Readiness Index in 2012 and “In the Arab world, Lebanon ranked in 10th position, right behind Morocco (89t...

Sustainable supplier selection for SMEs based on an extended PROMETHEE Ⅱ approach

Impact of digital finance on the asset allocation of small- and medium-sized enterprises in China: Mediating role of financing constraints

Implementing social responsibility activities (CSR) towards sustainable development (Sustainable Development) is one of the issues that businesses pay special attention. The study carried out a survey of 316 small and medium sized enterprises allocated according to different business sectors and territories in Vietnam. The main purpose of the study is to assess the impact of corporate social responsibility compared to other factors developed in the research model affecting the sustainable development of small and medium enterprises (SMEs) in Vietnam. The observations constructed by research team and inserted in the corporate social responsibility policy scale are: Participation in vocational training support programs in the community; Building programs on clean water and sanitation; Training and improving the capacity and social knowledge for workers; Contributing to social activities in the locality; Paying attention to issues of environmental pollution treatment; and finally complying with the provisions of law to ensure food hygiene and safety and environment. The authors applied regression analysis to assess the impact of corporate social responsibility policies on sustainable development of small and medium-sized enterprises (SMEs). The research results showed that the social activities of enterprises have a positive influence on the sustainable development of small and medium-sized enterprises in Vietnam, besides other factors such as: Enterprise management capacity, finance, human resources and support policies from the government.

Objectives: Facing the tidal wave of the global digital, taking advantage of the trend to carry out digital transformation is an inevitable choice for the development of small and medium-sized manufacturing enterprises. Based on the analysis of digitalization, digital transformation and digital maturity and other related documents, the paper developed a digital maturity model for small and medium-sized manufacturing enterprises (Digital maturity model, DMM), and designed a rule-based digital maturity level identification method. The literature method and expert review method are used to refine the digital maturity index system of small and medium-sized manufacturing enterprises, and the specific weight of the evaluation index is calculated by the analytic hierarchy process. The model includes 4 first-level indicators, 14 second-level indicators, and 36 third-level indicators for digital infrastructure, core business digitalization level, digital human resource level, and digital transformation management. Using the proposed index system and the corresponding digital maturity level identification method, the digital level of small and medium-sized manufacturing enterprises and their value chains can be evaluated, which helps enterprises to achieve strategic goals of digital transformation in a targeted manner, and provides effective solutions for the development of digital transformation of enterprises. The evaluation methods and tools also provide useful reference and guidance for the theoretical community.

This study investigated the challenges confronting human capital development in small and medium-sized enterprises (SMEs) in Nigeria. The authors adopted the survey research design. An instrument was designed using the 5-point Likert scale ranging from strongly agree (5) to strongly disagree (1). The instrument has two sections. Section A has nine items which sought the views and opinions of respondents on the challenges of human capital development in SMEs and Section B has eight items which elicited the demographic profiles of respondents. A total of 165 questionnaires were distributed to the target population using the purposeful (judgmental) sampling technique. Out of the 165 questionnaires administered, 140 were returned upon which the analysis was based. This represents an 85% response rate. Data analysis was carried out with the aid of SPSS (Statistical Package for Social Sciences). It was found that human capital development in Nigerian SMEs leaves much to be desired. Based on the analysis of data, it was found that 79% of respondents agreed and strongly agreed that many SMEs have negative training philosophy and pay lip service to human resource development. Seventy percent of the respondents agreed and strongly agreed that many SMEs do not have laid-down policies governing training and development programmes, while 52% of the respondents agreed and strongly agreed that SMEs engage in human capital development haphazardly, without embarking on need analysis. The authors recommended the need to address the issues of human capital development in SMEs and for SMEs to embrace the investor in people criteria if the desired corporate and national goals are to be realized.

The article highlights current issues regarding the potential of small and medium-sized enterprises (SMEs), which is an important factor in the economic development of any country. The innovative potential of the enterprise is the ability of the organization to generate new ideas and implement them in its activities. This is a complex indicator that includes various aspects that affect a company's ability to be innovative. The study provides key aspects that determine the innovative potential of SMEs, namely: economic growth - SMEs contribute to the creation of new jobs and ensure the flexibility of the economy, as they quickly respond to market changes; innovation – small and medium-sized enterprises are often the source of new ideas and technologies, as they have lower bureaucratic barriers and more flexible structures; competition - SMEs contribute to increasing the level of competition in the market, which stimulates large companies to increase efficiency and improve the quality of products and services; social aspect – small and medium-sized enterprises are often the basis for the development of local communities, providing jobs and supporting the local economy; globalization – SMEs can successfully enter international markets, contributing to the country's export potential. Key challenges for SMEs include access to finance, regulatory barriers, shortages of skilled workers and the need to adapt to technological change. Support from the state, business incubators and other organizations can significantly improve the conditions for the development of small and medium-sized enterprises. An up-to-date analysis of small and medium-sized enterprises was carried out and the corresponding steps for creating an effective innovation potential of small and medium-sized enterprises were provided. The key elements of innovation potential are presented, namely: resource base, organizational structure and culture, research and development (R&D), information support, patent and licensing activities, innovation marketing, innovation management. Innovative potential is a key factor for ensuring long-term competitiveness and success of the enterprise on the market. It allows the company not only to respond to changes in the external environment, but also to actively form new market opportunities.

The article of the current state of small and medium-sized businesses in the Russian Federation is discussed. The problems that unlike the countries of Western Europe, hamper the harmonious development of small and medium-sized businesses are noted. Most attention is paid to the problems of small and medium-sized businesses in rural areas. A large imbalance has been established between the number of small and medium-sized enterprises in rural areas and the city. The results of studies in the form of diagrams are presented. The reasons for the large difference in the number of small and medium-sized enterprises between the countryside and the city are determined. It is noted that the emergence of a large number of urban-type villages in rural areas near large cities does not change the situation. Areas of activity in which small and medium-sized businesses will more conveniently develop in rural areas are identified. Conditions have been established that will contribute to the development of small and medium-sized enterprises in rural areas. The proposals for improving the efficiency of small and medium-sized businesses in rural areas in the Russian Federation are presented. Particular attention in the proposals is given to the problem of reducing the young population in rural areas. Therefore, the submitted proposals take into account the strategic and socio-economic aspects of the development of small and medium-sized enterprises in the Russian Federation. It is noted that this approach to solving problems is used in Western Europe.