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An exploratory study of family business wellness /|cA.E.M. Wohlfahrt.Wohlfahrt, André Ernst Mathys January 2012 (has links)
Family businesses are rapidly becoming the dominant form of business enterprise in both developing and developed economies. Family businesses are also being recognised as a potential driver of economic growth and wealth creation in the world. Family businesses in particular, have been making a positive contribution towards the South African economy for the last 300 years. Approximately 80% of businesses in South Africa could be classified as family businesses and they comprise 60% of the companies listed on the Johannesburg Stock Exchange.
Family business wellness, which often forms the underlying causes for a lack of family harmony, is, however, a neglected area of research. The primary objective of this study is to explore selected determinants of family business wellness in small and medium-sized family-owned businesses in South Africa and to make recommendations to ensure effective management of these determinants in the family business.
Topics such as the characteristics of the job, work stress and burnout, job engagement, family member commitment, the perceived success of the family business, among others, was investigated.
In order to achieve the primary objective of this study, a survey was undertaken using a structured questionnaire. The reliability of the questionnaire was determined by calculating the Cronbach alpha coefficient, which indicated that the questionnaire used in this study conformed to the criteria of acceptable reliability and can be regarded as internally consistent. The survey yielded 45 usable questionnaires from 17 family businesses restricted to Gauteng and the North-West provinces in South Africa.
Because this study was exploratory in nature, descriptive statistics was then used to analyse the statements that captured the information to measure the selected determinants of family wellness. The correlations between the variables were assessed using Pearson’s correlation coefficients and the relationships between the variables assessing family wellness were used for the discussion and conclusion points.
Practical recommendations are suggested to improve family business wellness and, subsequently, increase the sustainability of such business. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.
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Fear of Crime- Among Business Representatives and how it is Affected Through the Security Measures of the BusinessHartman, Hampus January 2015 (has links)
This study examines how fear of crime is altered in regards to crime-preventive strategies and programs among individuals within businesses. The study also investigates whether perceived risk, previous victimization, and demographics influence the individuals within the businesses fear of crime against their businesses. Based on a theoretical discussion derived from the Vulnerability Perspective, Indirect and Direct Experience with Crime, Ecological Perspective, and the Situational Crime Prevention perspective, this study assesses how individuals within businesses fear of crime affects the business crime-preventive strategies and programs, and vice versa. Qualitative semi-structured interviews were conducted with high level participants and business owners from different industries. It is concluded that the general fear of crime among the interviewees businesses are considered as none, or very low. Most security measures in regards to these types of crimes are used because of standards, rather than influenced by fear. However, some security measured have had been established and altered because of previous victimization. The most fear inducing crimes among the interviewees were those types of crimes which involved intoxicated offenders, where violent outcomes with regards to the employees were considered to be high. Only the high risk businesses representatives had this type of fear, because of prior direct victimization. In some regards, the security measures used by the businesses provide the business representatives with the feeling of being in control, which causes the levels of fear of crime to be low. Another reason for the low level of fears among the business representatives is that the crimes committed towards their organizations are not seen as a personal victimization; instead it is regarded to be frustrating, as it causes economic damages and more work. It also appears that the more vulnerable the business is to become victimized by crime, the more security measures are applied.
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A QUALITATIVE INVESTIGATION OF FEMALE FAMILY BUSINESS SUCCESSION IN FRANCOPHONE AFRICABouamatou, Leila January 2017 (has links)
Family businesses are a critical part of the African economy, yet many fail within one generation and most within two generations. Moreover, women are generally not part of leadership succession in family businesses due largely to institutional logics that serve as impediments to women in business leadership. The intent of this dissertation is to fill a gap in the research literature and knowledge on the experiences of female successors in African family businesses by investigating the influence of institutional logics (cultural, ownership, management and family factors) on the leadership succession of women in African family business. A qualitative study consisting of semi-structured interviews was conducted with eight female leadership successors in African family business representing different industries. Participants were asked about their perceptions about being a woman in business, the nature of female succession in family-owned businesses, and impediments they perceive to the success of women in business. Ultimately, the findings uncovered various institutional, familial and individual impediments to women taking on leadership roles, such as institutional attitudes towards women, gender stereotypes, masculine attitudes of entrepreneurship, a lack of access to resources, and access to education and training amongst girls and women. Overall, this research contributes to theory and knowledge on how women’s succession in a family firm is affected by institutionalized African legal and sociocultural norms’ and the impact of management, ownership and family elements in family businesses. / Business Administration/International Business Administration
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ROT-avdrag ur ett småföretagarperspektiv : en studie av hur de nya reglerna med fakturamodellen uppfattas / Renovation deduction from a small business perspective : a study of how the new rules with the invoice system is perceivedBerg, Sandra, Wannes, Rebecca January 2010 (has links)
<p><strong>Bakgrund och problemdiskussion:</strong> ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna.</p><p><strong>Syfte:</strong> Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn.</p><p><strong>Metod:</strong> Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket.</p><p><strong>Resultat: </strong>Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig.</p> / <p><strong>Background and problem discussion:</strong> For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules.</p><p><strong>Aim: </strong>The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector.</p><p><strong>Method:</strong> This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office.</p><p><strong>Results: </strong>The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.</p>
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ROT-avdrag ur ett småföretagarperspektiv : en studie av hur de nya reglerna med fakturamodellen uppfattas / Renovation deduction from a small business perspective : a study of how the new rules with the invoice system is perceivedBerg, Sandra, Wannes, Rebecca January 2010 (has links)
Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna. Syfte: Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn. Metod: Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket. Resultat: Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig. / Background and problem discussion: For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules. Aim: The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector. Method: This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office. Results: The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.
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A comparative study of South African small business corporation tax and turnover taxRahim, Aadila 06 1900 (has links)
This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses. / Taxation / M. Com. (Accounting)
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Factors affecting the growth of locally owned spaza shops in selected townships in South AfricaMukwarami, Josephat January 2017 (has links)
Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017. / The ANC government relaxed a great many restrictions enforced by the apartheid regime. The restrictions included the illegal status of the spaza shops which operated in the townships. Faced with the challenge of unemployment, the present government crafted policies and programmes to support and promote the creation of Small, Medium and Micro-sized Enterprises or SMMEs. However, despite all of these initiatives, the small grocery shops which are commonly known as spaza shops, and particularly those owned by South Africans, are faced with a number of obstacles with respect to the establishment, operation and growth. This study was undertaken in order to determine the factors which affect the startup and growth of locally owned spaza shops in the Gugulethu and Nyanga townships in Cape Town, and to identify the support strategies necessary to assist these shops to grow into sustainable businesses. The study was motivated by the growing informal economy which, if it is effectively taken advantage of and made use of, can, to some extent, create employment opportunities, particularly for the previously disadvantaged people in both the Gugulethu and the Nyanga townships. The study employed an exploratory and descriptive research design, and a quantitative empirical research approach, through the use of a self-administered questionnaire. The findings of the research study revealed that there are significant challenges which adversely affect South African-owned spaza shops, and that obstacles are encountered during the startup and growth phases. Although the factors which affect the spaza shops adversely are many, it is important to single out the most significant ones. The significant factors evidence from the study were a lack of startup and expansion capital, load shedding, the lack of a network to buy cheaply in bulk, competition from non-South African entrepreneurs, crime, costs incurred by transportation of stock, a lack of collateral security to obtain finance from lenders, inadequate ability to handle financial records, a lack of management skills and a lack of information concerning government services.
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Exploring Small Business Strategies in Halifax, Nova ScotiaAkindoju, Oluwatoyin Oluremi 01 January 2016 (has links)
Small business owners contribute 39% of Canada's gross domestic product and account for 67% of new jobs created, but only 50% survive beyond the first 5 years of existence. The purpose of this multiple case study was to explore what strategies some small business owners in Halifax, Nova Scotia used to sustain their business operations beyond the first 5 years. The study population consisted of 6 small business owners of professional firms located in Halifax, Nova Scotia who had succeeded in business beyond the first 5 years. The conceptual framework that grounded this study was the systems theory. Data were collected through semistructured interviews, a review of company documents, and archival records. Member checking of interview response data was used to strengthen the credibility of the findings. Based on the methodological triangulation of the data collected and the van Kaam process, themes that emerged after the data analysis were networking, product-advantage, business-centric approach, and human capital. The data and application of the findings from this study may contribute to social change by providing essential strategies for small business owners to ensure business success that could potentially lead to the prosperity of the community and Halifax economy.
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A comparative study of South African small business corporation tax and turnover taxRahim, Aadila 06 1900 (has links)
This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses. / Taxation / M. Com. (Accounting)
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Användning av affärsmodeller inom byggbranschen : En undersökning av småföretag i NyköpingEriksson, Cecilia, Tran Nikkilä, Mi January 2020 (has links)
Syftet med den här studien var att undersöka hur affärsmodeller beskrivs och används hos ett urval av småföretag inom byggbranschen i Nyköping. Studien ämnade även att identifiera likheter och skillnader i hur företagschefer inom byggbranschen formulerar konceptet affärsmodell. I studien tillämpades en surveyundersökning som forskningsdesign där datainsamlingen skedde i form av elektroniska enkäter och offentlig företagsinformation. Analysen av det insamlade datamaterialet genomfördes i form av en tematisk analys av primär- och sekundärmaterial. De likheter som identifierades var att företagen formulerade sina svar konsekvent genom byggstenarna kundsegment, distributionskanaler och kundrelationer. Det var samma företag som redogjorde ingående för ovannämnda byggstenar och de resterande företagen formulerade byggstenarna delvis. Studiens resultat ansågs styrka tidigare forskning som menar att utbildning kan ha en positiv inverkan på hur chefer formulerar affärsmodellskonceptet. Gällande faktorn arbetslivserfarenhet kunde inte dess positiva inverkan konfirmeras i den här studien. Vidare använde inget av studiens företag konceptet affärsmodell i sitt dagliga arbete. Företagscheferna i den här studien ansågs vara insatta i sin verksamhet. Men den praktiska företagskulturen och logiken inom byggföretagen kunde medföra att formuleringen av affärsmodellskonceptet skiljde sig mot hur konceptet presenterades ur ett teoretiskt perspektiv. Följaktligen betonade studien vikten av användandet av affärsmodeller som ett teoretiskt hjälpmedel i byggbranschen. / The purpose of this study was to examine how business models are described and used among a selection of small companies within the construction industry in Nyköping. The study also aimed to identify similarities and differences in how company managers in the construction industry formulate the concept business model. The study applied a survey research design where data collection was in the form of electronic surveys and public company information. Analysis of the collected data material was carried out through thematic analysis of primary and secondary data. The similarities identified were that companies consistently formulated their responses through the building blocks of customer segments, distribution channels and customer relationships. It was the same company that described the above-mentioned building blocks in detail and the remaining companies partially formulated the building blocks. The study's results were considered to strengthen previous research which presents that education could have a positive impact on how managers formulate the business model concept. The positive impact of the factor work experience cannot be confirmed in this study. Furthermore, none of the study companies used the concept business model in their daily work. The company managers in this study were considered to be familiar with their businesses. But the practical corporate culture and logic within the construction companies could mean that the formulation of the business model concept differs from how the concept is presented from a theoretical perspective. Accordingly, the study emphasized the importance of using business models as a theoretical tool in the construction industry.
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