M.Comm. / Towards addressing the detrimental economic effects past dispensations had on the marginalized majority, different Government initiatives and other interventions have been put in place to encourage the participation of Blacks in the economy of South Africa. These development initiatives seek to address poverty and unemployment levels, some focussing on growing small, medium, and micro enterprises (SMMEs). Growth and sustainability of such businesses can only be achieved through the maintenance of appropriate financial information, on which economic decisions are based, but such information can only be generated or processed if relevant and adequate accounting data, through accounting recordkeeping, are maintained. The study examines whether this is also applicable to micro or survivalist businesses, and was carried out to investigate the accounting records maintained by small Black-owned businesses in QwaQwa. In the literature study it became vital to elucidate the uniqueness of micro and survivalist businesses as they are often generalised under the rather broad umbrella of the term ‘SMMEs’. The literature further indicates that there is no prescribed regulation or framework specifically for accounting recordkeeping in micro and survivalist businesses. The dissertation analyses responses to questionnaires administered to a purposively selected sample of 88 small Black-owned businesses in QwaQwa, and interpreting 44 respondents interviewed. The interviews became necessary due to insufficient responses to the section in the questionnaires addressing the third research objective. Hence, both a quantitative and a qualitative research design were eventually used. Data collection took place at respondents’ business premises. Responses to the questionnaires were analysed using Statistical Package for the Social Sciences (SPSS), which was used to generate descriptive statistics. The researcher documented the interview proceedings in written format. Common responses from interviews were clustered in themes then interpreted. Results show that small Black-business owners maintain some basic form of accounting records such as sales records, payment records and stock records, however, since they operate mainly on the cash basis, debtors’ and creditors’ records were seldom maintained. These findings are consistent with previous studies into the kind of accounting records maintained by small businesses. Small Black-business owners also perceived maintaining accounting records to be important in determining the profitability and future sustainability of their businesses. These owners, however, demonstrated limited understanding of accounting concepts and principles or how these applied to their business. They identified a need for some form of interventions to improve their knowledge of accounting recordkeeping and risk management. A further need identified was the availability of funds to finance their businesses. Therefore, financial help together with training and development are needed to better their businesses. This may go a long way in improving growth and stability, as well as reducing the poverty and unemployment rate in the country. In order for micro and survivalist business owners to realise some of the benefits of maintaining relevant accounting records, it is recommended that the owners are trained on how to keep basic accounting records that are useful and easy to convert into accounting information, and that may add value to their businesses and ensure the monitoring of profitability and sustainable growth.

The results of this study indicate that the Taiwan managers have a fairly high level of consistency in their preference for both a predominant leadership and conflict resolution style. They prefer a participative style of leadership and an introspective/observant style of conflict resolutions. In addition, the owner/managers studied had a good sense of the reality of their perceptions of their own leadership style. Both of these findings are consistent with what might be expected from Chinese and Confusion Philosophy. However, there the strength of these preferences is not as strong in the younger employees indicating a real generational shift in preferred styles. This is particularly clear in terms of the conflict style where there was an increased preference for a more assertive style or Western style of conflict resolution in younger employees. In addition, there was a clear difference in preferred approach to leadership when leadership was looked at from the transformational/transactional theory approach to leadership. The older manager/owners preferred a transactional leadership approach which is more in line with the paternalistic nature of Chinese management. The traditional Chinese approach to management would have predicted that the transactional leadership approach would dominate. The results of this study supported this expectation but only for the older group and not the younger group. The younger group preferred the transformational approach to leadership which may be argued to be closer to modern Western approaches to leadership. One other finding of particular note was that while the relative strength of conflict and leadership style preferences varied slightly, the generational differences were consistent regardless of whether the intergenerational differences were measured inside the same company or across a variety of companies and the groups of older and younger managers/owners were related by organizational membership or completely independent of each other. The results of this study provide additional insights into the role of preferred leadership and conflict styles within organizations in Taiwan.

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management and employees, employee compensation and welfare, employee engagement, employee recognition, and employee advancement. The implications for positive social change include the potential small business leaders to explore effective retention strategies, which can result in stable employment for employees and their families.

A firm can deploy a variety of arrangements (entry modes) like wholly owned subsidiaries, joint ventures, contracts, and export modes to implement its product market strategies in foreign countries. Each of these arrangements entails decisions about the location of production facilities and/or marketing operations, and the type of ownership of these operations. The choice of an entry mode is of strategic importance to a firm because it can involve investment of substantial amount of resources and has a strong bearing on the firm's marketing mix. Due to its strategic importance, the entry mode choice phenomenon has been extensively researched. In the past, seven major theories have been proposed but none is able to explain the choice from the complete set of entry modes. Thus, there exists a gap between the theory and practice of entry mode choice. This study provides breakthrough on two fronts. First, it develops a new theory of entry mode choice grounded in the resource-based perspective of the firm. The theory posits that the decision to locate its production and/or marketing operations in a country is related to the actualizability of the firm's competitive advantage in that country. However, the ownership decision is related to the sustainability of that advantage. Second, based on this theory, a model is developed which explains entry mode choices from the complete set of entry modes. Mail survey responses of Presidents/CEOs of 163 American firms with international operations support the model. The proposed framework is an effort to fill the gap between theory and practice of entry mode choice. It is expected to make a substantial contribution toward developing a sound theory of international operations of the firm. The framework is broader in scope than the extant theories because it transcends across industries and nationalities of firms.

The purpose of this study was to gather data to answer the following: (1) Is shorthand used as an employment screening device when there is little expectation of the use of that shorthand skill; and if it is, what are the competencies which employers believe individuals possess if they have completed a shorthand course? (2) Are persons who have completed a course in a particular shorthand system (alphabetic, symbolic, or machine) as acceptable to employers for positions which require ability to take shorthand as persons who have taken a course in a different shorthand system; and if not, why are these individuals not acceptable? Procedures The businesses located in the state of Utah and listed in the 1978 Middle Market Directory and 1978 Million Dollar Directory constituted the accessible population. From a sample of ·275 businesses, 200 questionnaires, or 72.7 percent, were returned. There were 173 usable returns. Findings (1) There was no significant difference between the responses of employers who preferred or attempted to hire persons who had completed a course in shorthand and the responses of employers who saw no need to hire individuals who had completed a shorthand course when the employers were stratified by Standard Industrial Classification (SIC) or size. (2) When stratified by SIC, significant differences were found between the means of the eight levels of SIC for the competency statements grouped by Knowledges and Skills, Attitudes, and for the combined means on 46 competency statements. Fisher LSD tests were performed in order to determine which SIC's differed significantly for the eight levels of SIC. An item-by-item analysis of variance on each of 46 competency statements for the SIC treatment variable resulted in significant F ratios for six statements. (3) In those businesses where shorthand was used in performance of assigned tasks, over half of the respondents indicated they had no preference for the type of shorthand system in which their office employees had skill. When preference was stated, symbolic shorthand was most often preferred. Alphabetic shorthand was more widely acceptable than machine. (4) The null hypothesis that there were no significant differences between the weaknesses identified as being possessed by persons who had skill in alphabetic, symbolic, or machine shorthand when respondents were stratified by SIC or size was not rejected. Conclusions (1) Some respondents perceived completion of a shorthand course developed competencies other than the ability to take and transcribe shorthand. (2) Competencies perceived by some respondents as being developed in shorthand classes could have been developed in other courses. (3) Shorthand was used as an employment screening device by some respondents. (4) The nature of the business made a difference in the competencies perceived as being developed when completing a shorthand course. (5) Depending on the exposure to individuals with shorthand skill, employers evaluated differently those competencies which may be developed when a shorthand course has been completed. (6) Some respondents were not as much concerned with the actual shorthand system employed as they were with the competencies developed when a shorthand course has been completed. (7) Machine shorthand must have greater exposure in the business world in order to gain acceptance. (8) Since a limited number of persons use alphabetic or machine shorthand in offices, employers might not be able to compare shorthand systems; consequently, these employers required skill in that system which was most familiar. (9) Many persons who have not completed a course in shorthand but who have adequate entry-level skills for office work might not be hired for positions where shorthand is used as an employment screening device.

No description available.

No description available.

This research developed a process to improve the systematic deployment of best practices in unfamiliar countries in response to rapid globalization in the engineering and construction industry. The engineering and construction industry needs processes, metrics and tools to improve the deployment of best practices in unfamiliar countries to help facilitate project success, as new challenges are encountered. The research identified issues that are commonly encountered when deploying best practices in unfamiliar countries. The issues were identified using content analysis and verified by experts using the Delphi Method. The Analytic Hierarchy Process was used to establish weightings for the importance of each issue. The weightings were then used to create a scoring metric for companies to measure their readiness for projects. In order to overcome the issues identified in the research, a series of processes and mitigation strategies to overcome the issues were developed, through a series of interviews and focus groups. The International Readiness Passport (IRP) is a tool created to support the use of the metric and the mitigation strategies. This tool utilizes a self-scoring section which is applied to the metric. The tool then generates a report with the relevant mitigation strategies related to each issue, based on the score. To ensure that the IRP provides a meaningful benefit to the systematic deployment of best practices in unfamiliar countries, it was validated through a series of retrospective tests. These tests have confirmed the accuracy and relevance of the process, metric, and tool, as well as the tool\'s capabilities. / Master of Science

Em países em desenvolvimento tem sido freqüente o surgimento de alternativas para combater o alto déficit social. Neste sentido, observa-se desde a década de 1990 um grande crescimento de ações filantrópicas por parte de empresas privadas bem como a intensificação da atuação de organizações da sociedade civil. Há 20 anos, empresas e sociedade civil eram assuntos distantes, com alta resistência para trabalhar de forma colaborativa. Passados onze anos do século XXI, esta realidade alterou-se de forma brutal. Hoje o diálogo não apenas é possível, mas também é visto como necessário para obtenção de uma relação ganha-ganha. Além do fenômeno das alianças intersetoriais, é possível também observar o surgimento de um novo tipo de organização que combina dois objetivos que antes eram vistos como incompatíveis: sustentabilidade financeira e geração de valor social. Empresas sociais, negócios inclusivos e negócios sociais são alguns dos termos usados atualmente para explicar as organizações que visam solucionar problemas sociais com eficiência e sustentabilidade financeira por meio de mecanismos de mercado. O presente estudo tem por objetivo discutir os vários fatores que facilitam e dificultam a implementação de um negócio inclusivo. Um modelo teórico foi desenvolvido e um estudo de caso empírico comparou uma iniciativa de negócio inclusivo que opera em Botsuana, Brasil e Jordânia. Os Fatores Críticos de Sucesso e a análise estratégica do Ecossistema apontou os facilitadores e dificultadores da implementação do negócio inclusivo nestes três países. Os resultados giram em torno do comprometimento da organização com seu ecossistema, porém riscos devem ser levados em conta. / Many alternative means of combating high social deficits have been proposed for emerging countries. Since the 1990s there has not only been an increase in philanthropic activity by private enterprise, but also an intensification in the role played by civil society organizations. Twenty years ago, business and civil society were two separate subjects, strongly resistant to collaboration. Eleven years into the twenty-first century, this reality has changed dramatically. Today dialogue is not only possible, but essential for a win-win relationship. Besides the phenomenon of inter-sectorial alliances, it is also possible to observe the emergence of a new type of organization, one which combines two objectives previously thought incompatible: financial sustainability and social value generation. Social enterprises, inclusive businesses and social businesses are some of the terms currently used to refer to organizations that aim to solve social problems efficiently and sustainably using market mechanisms. The present study aims to discuss various factors that facilitate or hinder the implementation of a social business. A theorical model will be developed and it will be presented a comparative empirical case study of an organization with operations in Botswana, Brazil and Jordan. Critical Success Factors and the strategic evaluation of the ecosystem show the factors that facilitated and hindered the implementation of the inclusive business in these three countries. One of the results is the organizations commitment with its ecosystem, but some risks should be taken into account.

Em países em desenvolvimento tem sido freqüente o surgimento de alternativas para combater o alto déficit social. Neste sentido, observa-se desde a década de 1990 um grande crescimento de ações filantrópicas por parte de empresas privadas bem como a intensificação da atuação de organizações da sociedade civil. Há 20 anos, empresas e sociedade civil eram assuntos distantes, com alta resistência para trabalhar de forma colaborativa. Passados onze anos do século XXI, esta realidade alterou-se de forma brutal. Hoje o diálogo não apenas é possível, mas também é visto como necessário para obtenção de uma relação ganha-ganha. Além do fenômeno das alianças intersetoriais, é possível também observar o surgimento de um novo tipo de organização que combina dois objetivos que antes eram vistos como incompatíveis: sustentabilidade financeira e geração de valor social. Empresas sociais, negócios inclusivos e negócios sociais são alguns dos termos usados atualmente para explicar as organizações que visam solucionar problemas sociais com eficiência e sustentabilidade financeira por meio de mecanismos de mercado. O presente estudo tem por objetivo discutir os vários fatores que facilitam e dificultam a implementação de um negócio inclusivo. Um modelo teórico foi desenvolvido e um estudo de caso empírico comparou uma iniciativa de negócio inclusivo que opera em Botsuana, Brasil e Jordânia. Os Fatores Críticos de Sucesso e a análise estratégica do Ecossistema apontou os facilitadores e dificultadores da implementação do negócio inclusivo nestes três países. Os resultados giram em torno do comprometimento da organização com seu ecossistema, porém riscos devem ser levados em conta. / Many alternative means of combating high social deficits have been proposed for emerging countries. Since the 1990s there has not only been an increase in philanthropic activity by private enterprise, but also an intensification in the role played by civil society organizations. Twenty years ago, business and civil society were two separate subjects, strongly resistant to collaboration. Eleven years into the twenty-first century, this reality has changed dramatically. Today dialogue is not only possible, but essential for a win-win relationship. Besides the phenomenon of inter-sectorial alliances, it is also possible to observe the emergence of a new type of organization, one which combines two objectives previously thought incompatible: financial sustainability and social value generation. Social enterprises, inclusive businesses and social businesses are some of the terms currently used to refer to organizations that aim to solve social problems efficiently and sustainably using market mechanisms. The present study aims to discuss various factors that facilitate or hinder the implementation of a social business. A theorical model will be developed and it will be presented a comparative empirical case study of an organization with operations in Botswana, Brazil and Jordan. Critical Success Factors and the strategic evaluation of the ecosystem show the factors that facilitated and hindered the implementation of the inclusive business in these three countries. One of the results is the organizations commitment with its ecosystem, but some risks should be taken into account.