“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Summary
Subject:
“Under Pressure”: Exploring New Trajectories of Development in the
Context of Globalisation – International comparative studies and course development on
SMEs
About the curriculum
The comparative e-learning curriculum is about the situation of SMEs in different countries,
which take part in the Leonardo Project. These countries are: Belgium, France, Germany,
Hungary, Poland, Slovakia, Spain and the United Kingdom. The curriculum facilitates SME's
transnational mobility in the European economic space. The comparative results can help
European decision makers in trying to create a more homogeneous European SME sector with
greater business interchange. The content of the curriculum:
 National economies and the location of SMEs
 Legal and administrative environment
 Enterprise foundation, company registration
 Termination and dissolution of companies
 Administrative burdens on SMEs: various fields of employment and working
conditions
 Financial Framework and SMEs
 Taxation in the participating countries
 Closing remarks
Testing of the curriculum
The testing happened according to given respects, in electronic form. The content, the
construction, the form and the usability of the different modules were analysed.
General observations
The chief advantage of the curriculum is that the web-based scheme perfectly suits students’
modern needs who are lack of time. It is easily accessible on the Internet from home or from
the office.
Compared to traditional lecture, this material composed of texts, pictures, charts, tables and
films can be more “digestible” and more effective.
The on-line communication, the direct contact with tutors and peers ensure personal
consultation which is indispensable for acquiring certain knowledge.
Beside other advantages this kind of learning is cost-effective which is important both for
employers and workers. Expenditures can de saved on travelling and day-offs will not count
for less wage either.
Testers think that the study is in full coordination with the basic lines of a Leonardo project.
The experts of the international consortium of eight countries developed a great result for
training purposes.
The construction of this program is serving the students’ interests in general in the European
SME area. The main users of this curriculum are in particular from the eight countries, which
were the members of the consortium.
The integral country reports served for a good basis for the comparative report.
The study is well structured and logical and easy to use. The matter of the course is
understandable and interesting. The lot of pictures, videos and tables make the reading and
1
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
learning not to be boring. It can be useful for professionals, and at the same time it can be
used for educational purposes as well.
To sum it up the structure and the content of the curriculum will create a great opportunity to
give linear or non-linear lessons and make it interactive in many cases. It will meet the
requirements.
The testers draw the authors’ attention to the following problems:
1) Some modules are more detailed; some modules are not too much.
2) The analysis of different countries should have been made according to one aligned
scheme.
3) After a question was answered, the study jumps back to the top of the page. This is
disturbing.
4) Only at the top of the page is possible to step to the next page.
5) The data are old, they need to update.
6) It would be useful if the sameness and the differences between the countries were
summarised in charts and in diagrams as a conclusion or summary of a paragraph.
7) Testers would be pleased if the analysis was extended to the entire European Union.
8) All charts and tables, which contain values or numbers, should be checked because of
the mistakes.
9) The sheets and the tables should be numbered.
10) The professional content has to be consistent in using abbreviations.
11) Checking and correcting the English grammar is necessary once again.
12) Give more opportunity by adding sources.
13) Some modules should be broadened.
14) Give more downloadable documents.
15) The target group of the material is not defined unambiguously: managers of existing
SME’s generally know the economic and legal frame and requirements of their own
enterprise. The other possible target group should be the university students who learn
of legal and economic frame of SME’s. The third possible target group should be
those persons and/or companies, which are to create a new SME in a country
concerned in the material.
16) Substantial insufficiency of the material is that it does not mention the necessity of
correct industrial relations.
17) The material is available for well-considered competent decision making for the
experts in practice and all persons concerned with comparison of the general rules and
data.
18) Some testers miss at least briefly talking about the Lisbon Agenda that must lie in the
background for choosing this topic to elaborate in the project.
19) The variety of testing types: true or false, multiple choice and essay type questions are
highly appreciated since all require different kind of knowledge and thinking from the
students. While true or false and multiple choice are more “passive” because the
students have 50% with true or false questions and 25% with multiple choice
questions to guess the right answer, in an essay type question they have to formulate
the clue, thus it is more productive and “active”.
20) To really establish a company, the amount and the level of information is not
satisfactory, too general.
21) It would be essential to present the labour market and the system of education and
training in the participating countries.
2
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Introduction: An international comparative curriculum on SMEs
 The definition of the SMEs should be at the beginning of the curriculum, on the first
page.
 Data are from the 1990s. Updating of the data is needed.
 The introduction is too detailed.
 It should be specified what level and what kind of background knowledge students are
required to have, where they will arrive at the end of the course.
Average assessment: 4,33
0; 1; 5%
1; 0; 0%
2; 0; 0%
3; 1; 5%
0
5; 7; 37%
1
2
3
4
5
4; 10; 53%
3
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 1: National economies and the location of SMEs
This part of the curriculum gives a clear overview about the situation of the SMEs in the
participating countries.
 Data should be updated.
 The quality of the data and the categories are relevant.
 Using bar charts instead of tables would be better.
 Pictures should be numbered.
 It is necessary to include the environmental taxes among the indicators because
environmental taxes are widely used in EU countries.
Average assessment: 4,06
0; 1; 5%
1; 0; 0%
2; 1; 5%
5; 5; 26%
3; 2; 11%
0
1
2
3
4
5
4; 10; 53%
4
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 2: Legal and administrative environment
In this paragraph the legal and the administrative environment of the SMEs are presented.
 The enumeration is not holistic. For example, in Belgium only the most frequent forms
types of business are mentioned.
 The construction of the paragraph is logical.
 In some cases the laws are not so important to be mentioned.
 Regarding Hungary, sole proprietorship is not mentioned, but later in other parts of the
study there are data regarding this type of business.
 The tests at the end of the paragraph are very good.
 The analysis of the countries happens according to different approaches. It would be
better if it happened according to one aligned scheme.
 It would be better if the word explanations are put into the study.
 The 2.1 part of the study is too long.
 Different parts of the curriculum have different length and different contain. The
performance of the countries should be more equal.
 In the table number 2.1 all Leonardo countries have to be mentioned.
 In 2.2 part, the most common Belgian companies are enumerated but it seems that
there are less common types as well. They are not mentioned, anyway. It is suggested
to devote a chapter to employment, the different types (full time, part time, telework,
etc.), HR, industrial relations, etc. which are not mentioned here.
Average assessment: 4,39
0; 1; 5%
1; 0; 0%
2; 0; 0%
3; 0; 0%
5; 7; 37%
0
1
2
3
4
5
4; 11; 58%
5
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 3: Enterprise foundation, company registration
This module contains the most necessary information about the foundation and the
registration procedures of a company.
 The construction of the paragraph is good.
 It should be noted that instead of administrative obligations the simplification of
enterprise foundation would be desired.
 The tests at the end of the paragraph are very good.
 It is very important to follow the modification of the laws.
 In case of Hungary, the abbreviations “Nyrt.” and “Zrt.” should be mentioned and
explained.
 The web pages of the institutions which are competent in the company foundation and
registration would be good links.
 Establishment of a company requires much deeper knowledge of laws and regulations.
 Perhaps giving more detailed guidance for registration would be useful:
documentation, links of authorities, institutions, examples of formulas to fill in.
 An introduction at the beginning of the paragraph or a summary at the end would be
useful.
Average assessment: 4,47
1; 0; 0%
0; 2; 11%
2; 0; 0%
3; 1; 5%
0
5; 9; 47%
1
2
3
4
5
4; 7; 37%
6
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 4: Termination and dissolution of companies
This paragraph gives an overview about the termination and dissolution of companies.
 In case of some countries more details are needed (e.g. Spain).
 The pictures play only aesthetic role (e.g. France).
 Belgium is missing from this paragraph.
 It would be a good idea if there were case studies about bankruptcy and breakdown of
companies.
 The pictures are not very good.
 Perhaps giving more detailed guidance for the dissolution of a company would be
useful.
 The module does not mention the priority of the settlement of obligations arising from
environmental responsibilities in the case of termination or dissolution of an
enterprise.
 An introduction at the beginning of the paragraph or a summary at the end would be
useful.
Average assessment: 4,12
0; 2; 11%
5; 5; 26%
1; 0; 0%
2; 1; 5%
3; 1; 5%
0
1
2
3
4
5
4; 10; 53%
7
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 5: Administrative burdens on SMEs: various fields of employment and working
conditions
In this part of the curriculum we can read about the administrative burdens on SMEs. We can
get information about various fields of employment and important details about the working
conditions.

This part of the study presents the countries, but in the middle of the paragraph it starts
explaining different kind of contracts, and then goes back to the analysis of the
countries. This is not consequent.

Some countries are missing from the paragraph.

There are too many pictures but the text is too short.

Slovakia and Spain are missing.

In case of paragraph 5.4 and 5.5 it is not clear which countries they refer to.

The content page should be changed because it has to turn out from the content page
which country it is about.

The social dialog and the forums of the social dialog do not come into question in this
paragraph.

Testers miss the sectoral social dialog in the study (5.7. Hungary: Labour Code
Regulations, Labour Inspection). The sectoral social dialogue is a very important
question in the economy particularly in the area of the employment. In the framework
of social dialogue the representative organizations of the employers and employees
(associations, confederations) survey and negotiate the problems of the certain
industry conciliate their view points and make a proposal to state organizations. The
most sectoral social dialogue committees were established in 1999-2000 on European
level and after then on national level. In Hungary the most social dialogue committees
were established in 2003-2004. On 22nd September 2004 an agreement came into
existence between the Council of Sectoral Social Dialogue Committees and the
Government. The Hungarian Sectoral social dialogue committees are generally
members of the European sectoral social dialogue committees and take part in the
activity of these committees. The former Labour Ministry submitted two drafts to the
Parliament on the National Interest Reconciliation Council and on the sectoral social
dialogue committees.

An introduction at the beginning of the paragraph or a summary at the end would be
useful.
8
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Average assessment: 3,89
0; 1; 5%
1; 0; 0%
2; 1; 5%
5; 5; 26%
0
3; 5; 26%
1
2
3
4
5
4; 7; 38%
9
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 6: Financial Framework and SMEs
This part of the study is about tax rates and structures and company taxation.
 More charts, tables or line diagrams are needed in this paragraph.
 The tests at the end of the paragraph are good.
 In case of Hungary there are a lot of people who are registered to get only subsistence
wage, but in practice they earn much more money. That is why the approach of the
Hungarian regulation is not practical.
Average assessment: 4,11
0; 1; 5%
1; 0; 0%
2; 1; 5%
3; 3; 16%
5; 7; 37%
0
1
2
3
4
5
4; 7; 37%
10
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Module 7: Taxation in the participating countries
This part of the study is about the description, the evaluation and the comparison of the tax
systems in the countries participating is the Leonardo Project.
 It is a problem that there is no question on the evaluation paper referred to the seventh
part of the curriculum.
 In the part number 7.9 the second paragraph starts with the next sentence: “The
description of the Spanish tax system is based on the following source”. But this part
is about the United Kingdom.
 It would be useful to insert at least one calculation as an example how much taxes,
social contribution, etc. a company has to pay to the state and how much is the
deduction for instance from a worker’s pay.
 The country-by-country tax comparison table should include an additional column
with the amounts of environmental taxes after VAT and local taxes.
Average assessment: (there was no question on the evaluation paper referred to this)
Content page
There was not any problem with the content page.
Average assessment: 4,5
0; 1; 5%
1; 0; 0%
2; 1; 5%
3; 0; 0%
0
1
2
3
5; 11; 58%
4; 6; 32%
4
5
11
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Bookmarks
The opportunity of preparing notes in the individual modules is especially useful.
It would be enough if there were fewer bookmarks in the study.
Average assessment: 4,22
0; 1; 5%
1; 0; 0%
2; 0; 0%
5; 5; 26%
3; 1; 5%
0
1
2
3
4
5
4; 12; 64%
12
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
References, links
More links should complete the texts where students can find more to learn and to read if they
are interested. They could be directed to either national or international homepages where
they can check the latest statistical figures that are relevant for a businessman as well.
Average assessment: 4
0; 1; 5%
1; 0; 0%
2; 0; 0%
5; 4; 21%
3; 4; 21%
0
1
2
3
4
5
4; 10; 53%
13
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Downloadable documents
These documents serve as a good completion of the curriculum.
Average assessment: 3,94
0; 3; 16%
5; 4; 21%
1; 0; 0%
2; 2; 11%
0
1
2
3
4
3; 1; 5%
5
4; 9; 47%
14
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Static multimedia elements
The charts and the tables are good, but the pictures do not help students to understand the
study. There are some diagrams in which it is impossible to read the text.
The visual presentation of the menu is excellent.
Average assessment: 3,72
0; 1; 5%
1; 0; 0%
5; 3; 16%
2; 2; 11%
0
1
2
3
3; 4; 21%
4
5
4; 9; 47%
15
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Dynamic multimedia elements
The dynamic multimedia elements call the students’ attention, so they are very useful. It
would be good if more dynamic multimedia elements were in the study.
Average assessment: 3,78
0; 1; 5%
1; 0; 0%
5; 2; 11%
2; 1; 5%
3; 4; 21%
0
1
2
3
4
5
4; 11; 58%
16
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Word explanation
It is excellent. There was not any problem with it.
Average assessment: 4,22
0; 1; 5%
1; 0; 0%
2; 0; 0%
3; 2; 11%
5; 6; 32%
0
1
2
3
4
5
4; 10; 52%
17
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Bibliography
It is very good.
Average assessment: 4
0; 1; 5%
5; 5; 26%
1; 0; 0%
2; 0; 0%
3; 5; 26%
0
1
2
3
4
5
4; 8; 43%
18
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Working and supplementary materials
They are good.
Average assessment: 4,07
5; 2; 11%
0; 4; 21%
1; 0; 0%
2; 0; 0%
3; 1; 5%
0
1
2
3
4
5
4; 12; 63%
19
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Work of the organisers and the program developers
The program is easy to use. The organisers and the program developers worked well.
Average assessment: 4,53
1; 0; 0%
0; 2; 11%
2; 0; 0%
3; 0; 0%
0
5; 9; 47%
1
2
3
4
4; 8; 42%
5
20
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Users’ opinion
The program is user-friendly, it is easy to use.
Average assessment: 4,47
1; 0; 0%
0; 2; 11%
2; 0; 0%
3; 0; 0%
0
5; 8; 42%
1
2
3
4
4; 9; 47%
5
21
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
The curriculum as a whole
It is logical, it gives a complex picture about the situation of SMEs in the participating
countries. It is an e-learning curriculum that is why it has to be up-to-date and developed
continuously.
Average assessment: 4,35
1; 0; 0%
0; 2; 11%
5; 6; 32%
2; 0; 0%
3; 0; 0%
0
1
2
3
4
5
4; 11; 57%
22
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Expected efficiency
Testers think that the study will be efficient.
Average assessment: 3,94
1; 0; 0%
5; 0; 0%
0; 2; 11%
2; 0; 0%
3; 1; 5%
0
1
2
3
4
5
4; 16; 84%
23
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Training as a whole
From pedagogical point of view, the novelty of the method matches the need of our
accelerated and IT-dominated world. Moreover, since it is something new to discover, differs
from the traditional, paper-form books, it motivates students to “attend the classes” and turn
on the computer for the next module.
According to the testers the training meets the requirements.
Average assessment: 3,41
5; 1; 5%
0; 2; 11%
1; 0; 0%
2; 1; 5%
0
4; 6; 32%
1
2
3
4
5
3; 9; 47%
24
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Newness
The curriculum contains a lot of new information.
Average assessment: 4,11
0; 1; 5%
1; 0; 0%
2; 0; 0%
5; 4; 21%
3; 2; 11%
0
1
2
3
4
5
4; 12; 63%
25
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Practical usability
The study is applicable well in practice.
Average assessment: 3,94
0; 1; 5%
1; 0; 0%
5; 2; 11%
2; 0; 0%
3; 3; 16%
0
1
2
3
4
5
4; 13; 68%
26
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Information in general
It is good.
Average assessment: 4,06
0; 1; 5%
1; 0; 0%
2; 1; 5%
5; 4; 21%
3; 1; 5%
0
1
2
3
4
5
4; 12; 64%
27
“International comparative studies and course development on SMEs"
Grant Agreement number: 2003/3448 – 001 – 001 – LE2-51OREF
Usefulness
The study is interesting.
Average assessment: 4,33
0; 1; 5%
1; 0; 0%
2; 0; 0%
3; 0; 0%
5; 6; 32%
0
1
2
3
4
5
4; 12; 63%
This curriculum is useful and important not only for SME entrepreneurs and other students
but is also necessarily able to help the decision makers at EU level to urge and encourage
harmonisation of the SMEs’ environment in the member states.
28