Thesis (M.Dev.) -- University of Limpopo, 2018 / The high unemployment rate in South Africa encourages citizens to be job creators rather than job seekers. It is often said that small businesses hold the key to economic growth. The South African government endeavours to accelerate economic growth, job creation and to address inequalities, through enterprise development and support. It created and enacted laws that seek to create an enabling environment for the growth and support of predominantly black, women, youth and people with disabilities owning small, medium and micro enterprises (SMMEs) and cooperatives. In ensuring support for SMMEs, the government of the Republic of South Africa promulgated the National Small Business Act (NSBA), Act 102 of 1996, which clearly outlines the support that national, provincial, local governments and private sector entities are compelled to develop and implement - programmes geared towards the support and promotion of SMMEs. Since 1996, these entities have developed programmes and projects that aim to implement support of SMMEs. Similarly, the government agencies that operate in the Capricorn District Municipality (CDM) have developed programmes in support of SMMEs and cooperatives as per the abovementioned Act. Most business owners are constantly faced with challenges, especially women-owned SMMEs. The role of government agencies and the implementation of relevant programmes and strategies to empower women-owned SMMES are explored. Despite the above-mentioned government initiatives, women-owned SMMEs are still facing challenges such as lack of financial support, inadequate infrastructure, access to market and other related problems. These challenges hinder their business initiatives and economic growth in the CDM. This research contributes to the public discourse regarding empowerment of SMMEs, with particular reference to women-owned businesses, and also to contribute to policy development in the promotion and support of SMMEs. A conceptual framework is also reviewed in the study, regarding the importance of government agencies, SMMEs and women empowerment to the development of the South African economy.

The ways in which sex workers have been studied and represented historically, socio-politically and academically do not take into account their voices, subjective experiences and participation in the process. Women working in the sex industry are seldom heard and their needs are consistently defined and represented by others. This contributes to the stereotyping and stigmatization of sex workers, while academic research is consistently being done on sex workers instead of with them. This study uses the arts-based research method of photovoice with individuals working in the sex industry in Portland, Oregon to understand their needs and aspirations through their own artistic self-representation. Understanding sex workers’ needs from their own point of view provides the opportunity for collaborative knowledge creation of important issues in order to enhance social service design and delivery, and advocate for social change. Valuing sex workers’ aspirations supports the acknowledgement of individual strengths, skills, and visions. Drawing from techniques of interpretive phenomenological analysis methods, the themes that emerge to illustrate the participants’ needs and aspirations include: sustainability of the body; nourishment of the heart; fostering of the mind and soul; social justice and activism; dreams and desires; and self-empowerment and identity. The participants create meaning from their photographs through the use of self, performance, bodies, emotions, imagination, intellect, humor and story-telling. The role of intersectionality informs the sex workers’ diverse experiences and their unique ways of self-expression. The researcher uses collage as reflexivity to illustrate, contextualize and reflect her physical, emotional, and mental experiences throughout the study. The multiple art exhibits that ensue from this study allow for the artists’ visions and voices to travel to a broad audience beyond academia, in order to reach influential community advocates and challenge stigma and stereotypes. This arts-based study presents the richness and complexity of alternative forms of data, invites new levels of engagement that are both cognitive and emotional, and provides creative ways through which to explore and understand the experiences of sex workers.

On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.

本研究最主要的目的在於瞭解：在臺灣中小企業眾多型態的合作關係中，不同型態合作關係所呈現的不同特性，是如何影響合作雙方共識之形成，並進而影響其維繫並管理此一合作關係的方式。本研究引用與組織間合作關係有關的文獻，包括以動態觀點的研究、資源依賴理論、網路理論，以及社會學者的田野觀察結果等，從中整理出本研究的觀念架構。自變數為「合作任務特性」，包含「合作關係經濟本質」、「合作成員互動特性」兩部份；中介變數為「共識凝聚型態」，包含「對彼此互賴程度的預期」、「成員默契形成之程度」兩部份；應變數為「合作關係維持機制」。本研究運用定性研究方式，在針織染整、進口化學原料，以及鐵門窗製造產業中，各選取一家中小企業作為深度訪談對象，了解其各種對外合作關係的運作本質，以其為分析單位，並利用前述之架構發展命題，所獲之研究發現如下： 一、「合作關係之經濟本質」與「對彼此互賴程度的預期」間具有正向之關聯。二、「成員互動特性」與「成員形成默契之程度」間亦具有正向之關聯。 三、「對彼此互賴程度的預期」高，「成員彼此形成默契之程度」高的合作者，其對合作效率的重視度高於公平，以默契、交情、合作利益降 低不確定性並化解衝突，工作角色與人際互動互為輔翼。 四、「對彼此互賴程度的預期」高，「成員彼此形成默契之程度」低的合作者，其對合作效率的重視度同於公平，以資訊蒐集降低不確定性，以較高之談判力主導衝突之解決，並以工作角色作為雙方互動的主軸。 五、「對彼此互賴程度的預期」低，「成員彼此形成默契之程度」高的合作者，其對合作效率的重視度同於公平，以交情、網路成員制裁力降低不確定性，依行規解決衝突，並以人際關係作為主要互動方式。 六、「對彼此互賴程度的預期」低，「成員彼此形成默契之程度」低的合作者，其對合作效率的重視度低於公平，以提高對方之依存度降低不確定性，顧忌較少的衝突常造成合作關係瓦解，以工作角色作為主要互動方式。

<p>Denna studie syftar till att beskriva problematiken kring finansiering av nystartade tjänsteföretag som saknar säkerheter i form av materiella tillgångar. Våra slutsatser är att samtliga respondenter anser att finansieringsproblematiken existerar och att detta yttrar sig genom att kreditbedömningar blir svåra att genomföra när företag saknar materiella tillgångar att ställa som säkerhet. Två av de företag vi intervjuat har upplevt problem med finansieringsprocessen. De externa finansiärerna anser att problematiken främst yttrar sig för forsknings- och utvecklingsföretag.</p> / <p>This study aims to describe issues surrounding the financing of start-up Service businesses with no collateral in the form of tangible assets. </p><p>Our conclusions are that all respondents believe that the financial problem exists and that this manifests itself through the credit ratings will be difficult to implement when the company has no tangible assets to offer as security. Two of the companies we interviewed have experienced problems with the funding process. The external financiers believe that the problem mainly manifests itself in research and development companies.</p>

<p>Final assignment for Bachelor Degree in Business Administration,</p><p>Mid Sweden University in Östersund</p><p>Spring term 2008</p><p>Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses</p><p>Author: Rima Harouki, Carina Hoffmann</p><p>Supervisor: Anna-Maria Jansson</p><p>Background & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished. The purpose of statutory audit is to secure the credibility in the information presented by the companies. For banks, as a credit institution, audited material is of great significant. What is their attitude towards abolishment of the statutory audit?</p><p>Aim: Our aim is to find out if an abolishment of the statutory audit affects the decision process of the banks when granting credit.</p><p>Method: The research continues qualitative interviews with representatives of the four largest banks in Sweden. The collection of the material has been brought together, analyzed and resulted in our conclusions.</p><p>Result & conclusion: The study reveals that the banks most likely will continue to request audited economical reports in the future.</p><p>Key words: Audit, mandatory audit, small businesses, credit grant, credit institutions</p> / <p>Examensarbete i Företagsekonomi, Mittuniversitetet i Östersund</p><p>C-uppsats VT-2008</p><p>Titel: Revisionspliktens försvinnande – en kvalitativ studie om bankernas kreditbedömning av småföretag</p><p>Författare: Rima Harouki, Carina Hoffmann</p><p>Handledare: Anna-Maria Jansson</p><p>Bakgrund & Problem: Sverige har haft revisionsplikt för samtliga aktiebolag sedan 1983. I samband med medlemskapet i EU blev det möjligt att enligt EG:s fjärde direktiv tillåta att små bolag undantas från revisionsplikten, vilket är upp till de enskilda medlemsländerna att ta ställning till. I EU är det idag få som har kvar revisionsplikten för småföretag, Sverige är en av dem. Det förs diskussioner om huruvida Sverige ska avskaffa revisionsplikten och en utredning under ledning av justitierådet Bo Svensson presenterades nyligen, där man finner att nuvarande revisionsplikt bör avskaffas. Revisionen syfte är att ge trovärdighet åt den information som ett företag lämnar. För banker, i sin roll som kreditgivare, ingår det reviderade materialet som en del av beslutsunderlaget. Hur förhåller sig bankerna till ett eventuellt slopande av revisionsplikten?</p><p>Syfte: Uppsatsens syfte var att undersöka om avskaffad revisionsplikt påverkar kreditgivarnas beslutsprocess vid bedömning av kreditgivning.</p><p>Metod: Undersökningen består av kvalitativa intervjuer med respondenter från de fyra största bankerna i Sverige. Underlaget har sammanställts, analyserats och resulterat i våra slutsatser.</p><p>Resultat & slutsats: Undersökningen visade att bankerna med största sannolikhet även fortsättningsvis kommer att begära reviderade siffror vid utlåning.</p><p>Nyckelord: Revision, revisionsplikten, små aktiebolag, kreditgivning, banker</p>

Final assignment for Bachelor Degree in Business Administration, Mid Sweden University in Östersund Spring term 2008 Title: Abolishment of statutory audit – a qualitative research on banks attitude when credit rating small businesses Author: Rima Harouki, Carina Hoffmann Supervisor: Anna-Maria Jansson Background &amp; problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished. The purpose of statutory audit is to secure the credibility in the information presented by the companies. For banks, as a credit institution, audited material is of great significant. What is their attitude towards abolishment of the statutory audit? Aim: Our aim is to find out if an abolishment of the statutory audit affects the decision process of the banks when granting credit. Method: The research continues qualitative interviews with representatives of the four largest banks in Sweden. The collection of the material has been brought together, analyzed and resulted in our conclusions. Result &amp; conclusion: The study reveals that the banks most likely will continue to request audited economical reports in the future. Key words: Audit, mandatory audit, small businesses, credit grant, credit institutions / Examensarbete i Företagsekonomi, Mittuniversitetet i Östersund C-uppsats VT-2008 Titel: Revisionspliktens försvinnande – en kvalitativ studie om bankernas kreditbedömning av småföretag Författare: Rima Harouki, Carina Hoffmann Handledare: Anna-Maria Jansson Bakgrund &amp; Problem: Sverige har haft revisionsplikt för samtliga aktiebolag sedan 1983. I samband med medlemskapet i EU blev det möjligt att enligt EG:s fjärde direktiv tillåta att små bolag undantas från revisionsplikten, vilket är upp till de enskilda medlemsländerna att ta ställning till. I EU är det idag få som har kvar revisionsplikten för småföretag, Sverige är en av dem. Det förs diskussioner om huruvida Sverige ska avskaffa revisionsplikten och en utredning under ledning av justitierådet Bo Svensson presenterades nyligen, där man finner att nuvarande revisionsplikt bör avskaffas. Revisionen syfte är att ge trovärdighet åt den information som ett företag lämnar. För banker, i sin roll som kreditgivare, ingår det reviderade materialet som en del av beslutsunderlaget. Hur förhåller sig bankerna till ett eventuellt slopande av revisionsplikten? Syfte: Uppsatsens syfte var att undersöka om avskaffad revisionsplikt påverkar kreditgivarnas beslutsprocess vid bedömning av kreditgivning. Metod: Undersökningen består av kvalitativa intervjuer med respondenter från de fyra största bankerna i Sverige. Underlaget har sammanställts, analyserats och resulterat i våra slutsatser. Resultat &amp; slutsats: Undersökningen visade att bankerna med största sannolikhet även fortsättningsvis kommer att begära reviderade siffror vid utlåning. Nyckelord: Revision, revisionsplikten, små aktiebolag, kreditgivning, banker

Denna studie syftar till att beskriva problematiken kring finansiering av nystartade tjänsteföretag som saknar säkerheter i form av materiella tillgångar. Våra slutsatser är att samtliga respondenter anser att finansieringsproblematiken existerar och att detta yttrar sig genom att kreditbedömningar blir svåra att genomföra när företag saknar materiella tillgångar att ställa som säkerhet. Två av de företag vi intervjuat har upplevt problem med finansieringsprocessen. De externa finansiärerna anser att problematiken främst yttrar sig för forsknings- och utvecklingsföretag. / This study aims to describe issues surrounding the financing of start-up Service businesses with no collateral in the form of tangible assets.  Our conclusions are that all respondents believe that the financial problem exists and that this manifests itself through the credit ratings will be difficult to implement when the company has no tangible assets to offer as security. Two of the companies we interviewed have experienced problems with the funding process. The external financiers believe that the problem mainly manifests itself in research and development companies.

While the introduction of the Internet in the past 20 years has revolutionized the way people manage established firms, little is known about the effects of the Internet on the rate of new firm entry. Since government regulations have been identified to be one of the primary determinants of firm entry rates, this paper uses recent World Bank data on Internet usage to examine whether the Internet has had any effect on the relationship between government regulations and firm entry rates across 78 countries. The primary results show that Internet usage does not appear to have a significant effect on this relationship, but the results from a robustness check between high and low income countries suggest that in high-income countries, the Internet actually increases the burden of one of the main regulations; the cost to register a business.

In this study a population of 60 family owned businesses acquired in 1971 are analysed over a period of 15 years. The firms are followed historically for four years before and ten years after the merger. The aim is to identify dominating processes and behaviour in different variables during the period 1967-81. This will be done through the following: - on an aggregated level, identify and analyse characteristic processes and patterns by the acquired businesses before and after the acquisition - on an aggregated level compare the pre- and post-merger performances - on an individual business level illustrate, validate and theoretically interpret results and conclusions. Primarily this study has not a theoretical but an empirical point of departure. A working paradigm is that the "confrontation" between the firms 1 "external environment and internal resources" results in dynamics having an impact on the firms. The processes are classified in taxonomies/typologies, in an attempt to answer what has happened. Interpreting the forces behind the development is the attempt to answer why it has happened. The empirical data was collected through three different surveys resulting in quantitative and qualitative observations combined in different perspectives in a multimethological approach. The first is economic data (sales, financial ratios etc) gathered from the firms' external account statements. However, several firms were found to have gone bankrupt, closed down etc. This initiated a second, follow-up study, which had a longitudinal "geography of enterprise" approach and was implemented through a telephone inquiry. The third collection is a case-study of five firms from the population carried out by discussions with representatives of the merging companies. The merged businesses turned out to be extremes compared to branch characteristics respectively. Refinements of the patterns made it possible to construct a three-dimensional typology showing four principal processes. Ten years after the merger there followed five principal spatial and institutional changes. Closures, removals from community and amalgamation with group companies, reduction to production units only, the joining of premises with group companies in the same community and relatively "indépendant" affiliations. One third of the population have been closed down or removed. One half do not exist as "indépendant units". Only one third have escaped larger infringement. Thirty businesses have once more been acquired. Some more than once. When comparing the pre- and post-merger performances, a convergence phenomenon was identified. Oscillating and deviating pre-merger trends later converged towards standard variable values and equilibrium, searching for an optimum group course. The different changes and restructuring activities conducted after the acquisitions, can be summarized in three principal post-merger processes: - liquidation and adjustment of output capacity to market demand. - reorientation through new product and market combinations. - growth and development through "multiplying by splitting" and emancipation of expansion potential. / <p>Diss. Umeå : Univ., 1986</p> / digitalisering@umu