Accounting and Auditing Standard Setting for Small and Medium Business:Should Other Economies Follow Lessons Learned in the United States?&Gregory S.Kordecki 3

Maximizing Intergenerational Talent for Maximum Innovation ＆ Profitability&Althea Pemsel,Renee Gilmore 15

Modelling and Testing Some Managerial and Organizational Factors Explaining the Innovativeness degree of Kuwaiti Small Firms&Ismail Elsayed and Abd-el-Fattah ElSherbibni 22

A comparison of creative problem solving toward green product innovation between Chinese and Australian business students&Tania von der Heidt 33

SME Creation Facilitation Process at Universities&Carl-Henric Nilsson,Charlotta Johansson,JIN Jun,YANG Qinmin,LUO Shijian 51

Balancing Local-Global R ＆ D Activities:What SMEs Could Learn from Multinationals?&XU Jianxin 57

Research on Status and Countermeasure of the Custody of Intellectual Property of SMEs&JI Rentian,TANG Jianfeng 63

An Analytical Model of Enterprises'Organizational Behavioral Attributes Affecting on R ＆ D Cooperation&LI Shuncai,WEN Hui,LI Jianying 69

Research on Regional Technological Innovation Ecosystem Suitability Evaluation:Base on the Empirical Analysis of Beibu Gulf Economic Zone from Guangxi&NONG Tianzhen,WEI Tie 76

The Empirical Analysis of the Patented Inventions'Influencing Factors on Small and Medium Enterprises——Based on Innovative Enterprises'data Analysis in Fujian Province&WU Yanqi,CHEN Yalan 82

PART TWO FINANCING ＆ INVESTMENT OF SMB 93

Models for Growth and Financing of Micro,Small and Medium Enterprises(MSMEs)in times of Recession&Aman Agarwal,Yamini Agarwal,Saurabh Agarwal 93

Credit Rationing,Survival and Firm Quality:A French Lesson&Robert Cressy,Jean Bonnet 149

IASB and FASB joint-project on Lease Financing&Darina Saxunova 180

Angel Financing as a Business Start up Financing Option in South Africa&Zindiye Stanislous,Sibanda Zenzo 190

Conceptual Framework for Municipalities in Supporting Small,Medium and Micro Enterprises in South Africa&Tsoabisi Sello 221

China's FDI in Australia:Opportunities and Challenges for Chinese SMEs&Lilai Xu 233

PART THREE SMB MANAGEMENT 251

What Smal Firms Should Know and Do About Managing Its Human Resources?&Ahmed Maher 251

Human Resource Management Practices of Medium-Sized Companies in the Textile Industry in Java,Indonesia&Asminah Rachmi,Michelle Wallace 256

Enhancing Total Quality Management Through ERP System&David Ding,Yanhui Huang,James Keyes 273

Straightforward Models for Managing Small and Medium Size Firms&E.Tylor Claggett 277

The Best of Both Worlds:Working Towards a Western-Eastern Management Model&Werner Fees,Amanda Mailer,Xia Xu 282

Understanding the Need for Lean Training&Jim Keyes 297

How to Improve the SMB's Performance of Supply Chain Management?Focus on the Relationship between Partnership Intensity and Carrier's Role&Jong-Kuk Shin,Min-Sook Park,Yong Ju 303

Research on the Transformation and Upgrading of Enterprises Promoted by Human Capital——Based on the Empirical Investigation of Enterprises in Hangzhou&FANG Yangchun,HUANG Taigang,ZHANG Lijun 314

Influence of Leadership on Sustainability and Innovation in Established Companies&WANG Feirong 325

A Research Framework among Managerial Cognition,Dynamic Capability and Firm Performance&YU Hao,YUE Caitong 333

From Family-controlled Management to Professional Management An Innovative Path of Private Family Firms'Management&ZHANG Renfeng 340

PART FOUR SUPPORT SYSTEM AND SMB DEVELOPMENT 351

Korean Government Sponsors Leading-Edge,International Research and Commercialization Collaboration:Together,Korean Small and Medium-Sized Enterprises with a Major U.S.Research University are Pioneering New,Joint Innovations for U.S.Markets&Carl A.Rust,Jung-Wook Kim,Hwa-Young Kim,David Bridges 351

Groups in Action:Family-Owned Small and Medium Businesses and Society Development in Northern Italy&Franco Cesaro,Susanna Cancelli 360

Managing the SME Development:The Singapore Experience&Kim Song Tan,Gan Lu 370

The Impact of Regional Factors on Enterprise Growth and the Corresponding Countermeasures-Take Electronics and Telecommunications Equipment Manufacturing Industry As An Example&Guo Tao,Han Meiling 391

The Transformation and Upgrading of SME in the Massive Industry——A Case Study of Zhejiang Province&SUN Guomin 400

The Impact of Voluntary Export Restriction and CEPA on Chinese Textile and Clothing Export Growth&SUN Lin,TU Suisui 413

Research on the"Going Out"Pattern of SMEs in China&SUN Yuchun,SUN Xiuming 421

Research on the Game-Playing Relationship of the University-Enterprise Cooperation&XIE Xiang,ZHI Qiang 426

The Stage Evolution of Industrial Cluster and the Analysis of Government Policy&PAN Xiaoxia,ZHOU Biyu,HUANG Yi,TAO Zhenchan 434

PART FIVE OTHERS 443

Cleaner Production And Environmental Sustainability:Experiences from Serra Ga Cha-Brazil&Eric Charles Henri Dorion,Julio Cesar Ferro Guimar？es,Eliana Andrea Severo,Pelayo Munhoz Olea,Maria Emília Camargo,Cristine Hermann Nodari,Adrieli Alves Pereira,Paula Patricia Ganzer 443

China's Laozihao:The Management and Maintenance of Corporate Heritage Brands&John M.T.Balmer,Weifeng Chen 454

Making Succession a Success-Preliminary Results from Thai SMEs&Kanitsorn Terdpaopong 1, Omar Al Farooque 464

Sustainability as a Business Opportunity:Strong and Weak Sustainability and Implications for Organisations&Mark L Boulle ＆ David A Robinson 476

Action Sports as Economic Development:The Case of Skateparks in China&Stuart C.Strother 492

Determinants of Entrepreneurship in Emerging Economies&Weifeng Chen,Satwinder Singh,Keith Dickson 503

The Use and Perceptions of External Accountants'Advisory Services by Small and Medium Enterprises(SMEs)in Tasmania&William Maguire 516

Study on Characteristics and Nurturing Conditions of Killer Mobile Application Developers&Youngho Nam 525

Poverty and TANF Program in the U.S&Baomei Zhao,Xin Liang,Epiphany Pietzcker 535

An Empirical Study on the Relationship Between Enterprise Scale,Ownership Structure and Performance——Evidence From Listed Construction Enterprises&FAN Jianshuang,YE Shue 542

The Fuzzy Front-End of New Service Development:Case Study of City Commercial Banking in China&LI Jinghua,SHEN Xiayan,DING Shengjuan 551

An Empirical Analysis of Energy Intensity in Zhejiang Province&MA Chi,HU Yingde,ZHOU Yang,DONG Chenxuan 563

An Exploration on Strategic Cost Management in Export-Oriented Enterprises&YU Xingwu 568

Empirical study on affecting factors of Dividend Distribution of Listed Banks in China&FENG Qin,LOU LaiLai 576

The Research on Assets Management System of the Public Rental Housing&GAO Hui,JIA Huaqin,ZHANG Zaixin 586