This diploma paper contains a business plan for Jiří Hrubeš, which has been processed on the basis of theoretical and practical knowledge as the base for setting up his new business of cabinet-making, wood-carving and renovation and which is also supposed to serve as the basis for getting the needed start-up money support in the form of interest-free credit from support programme START. Being granted interest-free credit from the START programme, the hope for success of the project and its implementation in future is assured.

Despite there being general agreement that SMEs are valuable in the global and South African economy to aid in creating jobs and in growing the economy, few benefits accrue to these enterprises as they endure a number of challenges which make them unsustainable. This research aimed to investigate the sustainability of SMEs in Tshwane townships, with an aim to design a framework that could be used by other SMEs that intend to enter the tourism industry, to ensure that they are sustainable and can contribute towards the expansion of the South African economy. The primary data was collected through a questionnaire, which was used to obtain information on Tshwane township tourism SMEs, as a way of detecting whether they were sustainable or not. The results indicated that the Tshwane township tourism SMEs were very small enterprises created by owners who were passionate about the tourism product. These enterprises have not been able to grow and employ more people but have provided employment and survival income for the owner and, in some cases, two additional people. SMEs face various challenges relating to sustainability, one of the main challenges being financial stability. SMEs are therefore unable to play their intended role in the creation of employment as well as in contributing to the economy as a whole. In an attempt to assist the owners and/or managers of SMEs to fulfil their roles, an SME framework was developed in the course of the present research. This framework comprises a step-by-step guide that asks all the relevant questions aimed at getting to know the business and culminating in a range of recommendations that could assist in making these SMEs sustainable. / Entrepreneurship and Supply Chain, Transport, Tourism and Logistics Management / M. Com. (Tourism Management)

There have been tremendous economic developments in all parts of the world including developing nations. One of the major drivers of these developments has been from the Small to Medium Enterprises (SMEs). These businesses have enabled many nations to create employment, resulting in an increase in the Gross Domestic Product (GDP). In as much as SMEs have well documented benefits, they also require many support, capital and business skills. This has led to the establishment of SME incubation centres where start-ups are hosted and trained to have the business skills. However, despite the incubation initiatives, SMEs still fail to grow and always have challenges. At times, the challenges are not finance related but lack of proper business strategies. This could be addressed by considering business models. This dissertation considers the initiatives that have been taking place on SMEs. A case study of SMEs in Namibia within the Khomas region is used. A mixed research approach was adopted. Specific research methods used were interviews and observations with questionnaires being used as the instruments to gather the required information. SMEs from the Bokamoso Entrepreneurial Centre in Windhoek were selected for the research population. One of the popular Business Model Canvas tools was used as a sample of a guide in data collection, where SMEs engaged were to indicate how they apply certain categories of the canvas. Results show that SMEs engaged do not have specific business models they are applying. However, there were many elements and understanding of the categories from the business model canvas. At the same time, SMEs mentioned incorporating technologies in their businesses and using ICTs to reach customers and make an effort to cut on the cost of bringing in stock. It was also clear that SMEs work independently and have long working hours when they are to meet specific orders. It was concluded that SMEs’ needs are different and that it may be difficult to use one business model. However, a mixture of a few business models could be combined to cater for the changing environment and address business needs. The Business Model Canvas could be applied for the Namibian SMEs but there is need to consider some other business models such as cutting out the middleman, business partnership models and bricks and clicks models. / Business Management / M. Com. (Business Management)

This study was undertaken to investigate the motivation, intention, self-efficacy, culture, business support,entrepreneurial orientation and business performance of South African and immigrant entrepreneurs in small and medium enterprises (SMEs) in Gauteng province. The performance of the SMEs was investigated, and the reasons and gaps that have led to the assumed low competitive ranking and poor performance of South African entrepreneurs compared to immigrant entrepreneurs were analysed. A structured research instrument (questionnaire) was used to collect data through interviews and a self-administered survey. A total of 466 questionnaires out of 500 questionnaires that had been distributed to respondents by six fieldworkers were returned (93.2%) for analysis.A number of hypotheses were postulated to address the study aims and the collected data were analysed to answer the hypotheses. The results of the study showed a significant correlation between motivation and business performance (a motivated entrepreneur is more likely to succeed in business than an unmotivated entrepreneur) and a significant positive correlation between culture and motivation to start a business (a culture that is supportive of entrepreneurial activities, lowuncertainty avoidance, high individualism and lowpower distance relates positively to a high level of entrepreneurial self-efficacy).The results also showed a significant difference between the mean values of business performance and the education of the owner. It is suggested that the government creates a favourable climate to allow entrepreneurs to release their potential. The government can help by making complex legislation easier for start-ups and reducing the tax burden on new entrepreneurs. / Business Management / D. Comm. (Business Management)

Text in English / The thesis is a grounded analysis that seeks to understand small, micro, and medium enterprises (SMME) in the ICT sector that are particularly driven by women entrepreneurs in the Buffalo City and Nelson Mandela metropolitan municipalities of the Eastern Cape Province. Small businesses in the ICT sector owned and driven by women are still an understudied topic in South Africa, since there is not much literature that covers the topic from either a quantitative, or a qualitative perspective. The Eastern Cape Province is not an exception to the dearth of literature that focuses on SMME women-driven entrepreneurship in the ICT sector. The research interest of this research project emphasises the gap pertaining to the unavailability of gender-disaggregated data that indicates, for example: i) The number of women-owned ICT enterprises; ii) The nature of women-driven entrepreneurial activity in the ICT sector; iii) Evidence of how competitive women-owned ICT enterprises are; iv) Sustainable job creation by these ICT enterprises; iv) Availability of women with ICT skills; and v) Women who are occupying ICT core positions. These factors strengthen the case for employing a grounded approach to explore this substantive area of investigation. The researcher has no doubt that this study is one of the first studies to examine women-driven entrepreneurship of SMMEs in the ICT sector of the Eastern Cape Province, hence the adoption of a Multi-Grounded Theory (MGT) approach. This methodology is anchored in a qualitative approach that explores this phenomenon about which little is known. A moderate constructivist and interpretive approach guided by the voices of women entrepreneurs was employed to provide a meaningful account that added depth and breadth to the description and explanation of the status quo in relation to women-driven entrepreneurship in SMMEs. Emerging data from in-depth interviews conducted with 12 SMME women entrepreneurs and two experts from the ICT industry was matched with the two theories of entrepreneurship and cyberfeminism. These theories provided a theoretical lens through which data could be analysed and interpreted. This empirical and theory driven approach assisted in grounding the substantive theory. The research objectives provided answers to the empirical research questions that sought to gain an in-depth understanding of women entrepreneurs‘ perspective about: i) Conceptualisation of entrepreneurship and ICT technology as a concept; ii) Conceptualisation of the ICT sector; iii) The perceived importance of the ICT sector as an enabler in promoting SMME women-driven entrepreneurship; iv) How SMME women entrepreneurs use ICT as a core product and service; and v) The role played by government and the private sector in promoting SMME women-driven entrepreneurship in the ICT sector of the Eastern Cape Province. The findings uncovered concerns that women entrepreneurs perceived as having an influence on women-driven entrepreneurship. The findings included the manner in which women entrepreneurs responded to these issues. The findings for example, highlighted gender sensitivity issues which were of great concern to women entrepreneurs. Gender discrimination was amongst the key issues identified that lead to women‘s marginalisation inside the ICT sector, this entailing: i) ICT underrepresentation in core ICT environments; ii) Inaccessible tender opportunities; iii) Inaccessible funding; iv) Limited ICT knowledge and skills; and v) Lack of technical support. Considering the fact that SMME women-driven entrepreneurship within the ICT sector is on the radar screen of both government and the private sector‘s developmental agenda, the gap in research and literature presented a case that the study intended to address by developing a substantive theory which could contribute toward the transformative change in SMME women-driven entrepreneurship in the ICT sector of the province. / Communication Science / D.Litt. et Phil. (Communication Science)

The introduction of PPPs in infrastructure provision has changed the way in which governments around the world now view infrastructure provision. However, the introduction of PPPs to deliver the needed infrastructure has benefited only a few companies. Most of these companies are the big construction firms that possess technological know-how and those that have the financial ability to execute large infrastructure projects. Although SMEs are important for employment creation, inequality and poverty reduction, the participation of SMEs in these PPP projects is very low. This is because PPP models in developing countries are based on those used in developed economies, and such models ignore the socio-economic problems facing developing countries. Therefore, this study argues that PPP projects in developing countries present an opportunity for growing the SME sectors in developing countries. It challenges the viewpoint of seeing infrastructure backlogs only as providing opportunities to big private sector companies and argues that infrastructure backlogs can be used by governments to reduce the triple challenges of unemployment, poverty and inequality by linking SMEs to PPP projects. The traditional PPP model that is being applied by many developing countries does not fully encourage the participation of SMEs in PPP projects, as most of the projects executed through this model are bundled into big projects that SMEs cannot execute due to a lack of technological know-how and weak balance sheets. The study therefore suggests different ways in which the participation of SMEs in PPP projects could be improved based on the results of the survey conducted for this study. The study then proposes an “innovative conceptual PPP model for sustainable SME development” that takes into account the needs for developing countries to create jobs, reduce poverty and inequality. It also takes into account all challenges for SMEs identified through the review of literature and the study survey. / Economics / D. Litt. et Phil. (Economics)

conditions of the current situation of small and medium business. There are suggestions given to measures that may be involved in the development of small medium enterprises in the Central Region.

This master thesis deals with the role of Italian Chambers of Commerce within international entrepreneurial environment. An overall analysis of Italian entrepreneurial environment is elaborated in terms of macroeconomic indicators and their last development, investment environment and characteristic features of Italian economy. The thesis analyses the system of Italian chambers of commerce in Italy and abroad, their function and role within nowadays society and everyday life of Italian businessmen and their business partners. It describes the history of Italian chambers of commerce, introduces Italian chambers of commerce under the rule of law no. 580/1993 and deals with their authorities, financing and staff. It characterises also the Union of Italian Chambers of Commerce (Unioncamere) and representation of Italian chambers of commerce within the European Union and it deals with the activity of the Association of Italian Chambers of Commerce Abroad (Assocamerestero). On the concrete case of the Italian-Czech Chamber of Commerce in Prague it describes the specifics of the activities of this chamber of commerce.

The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.

Financial literacy continues to be a significant factor affecting small and medium enterprises (SMEs) in their ability to access finance worldwide. Both new and existing SMEs rely on external financing to grow and expand operations. However, financial literacy remains low among entrepreneurs, resulting in restricted access to finance which leads and contributes to the high failure rate of SMEs. The objective of the study is to determine whether a relationship exists between financial literacy and financial access among SMEs. This study followed a descriptive and quantitative research design. Primary data was gathered in a survey by means of self-administered questionnaires distributed to 397 entrepreneurs in the Ekurhuleni Metropolitan Municipality, Gauteng. The study revealed that entrepreneurs in Ekurhuleni did not fully understand basic financial concepts and thus portrayed low levels of financial knowledge. The study also indicated that access to finance was a major challenge for the majority of the SMEs in the municipality. Furthermore, the study established a positive relationship between financial literacy and financial access among SMEs in the municipality. Recommendations were provided to government, financial institutions, academic institutions and entrepreneurs suggesting measures that could be implemented in an effort to improve the levels of financial literacy and financial access among entrepreneurs. This study is the first to examine the financial literacy-financial access relationship among SMEs in Ekurhuleni Metropolitan Municipality and provides a benchmark for future research studies in this area. / Ukufundiswa ngezezimali kuqhubeke njalo kuba yisithikamezo esikhulu esithinta amabhizinisi amancane nalawo asakhasayo (SMEs) kwikhono lawo lokuthola izimali emhlabeni wonke. Zombili lezi zinhlobo zamabhizinisi akhona ama-(SMEs) encike phezu koxhaso lwezimali oluvela ngaphandle ukuze zihlume futhi zidlondlobalise imisebenzi yazo. Yize-kunjalo, izinga lokufundiswa ngezimali lihlala liphansi phakathi kosomabhizinisi, lokhu kudala ukutholakala kwezimali kube wumnqansa omkhulu, lokhu kusuke kuholele futhi kube nomthelela omkhulu ekudaleni izinga eliphezulu lokwehluleka kwama (SMEs). Inhloso enkulu yocwaningo wukuthola ukuthi ngabe ubudlelwano bukhona yini phakathi kokufundiswa ngezimali kanye kanye nokutholakala kwezimali phakathi kwamabhizinisi amancane nalawo asakhasayo (SMEs). Ucwaningo lulandela indlela yocwaningo echazayo kanye naleyo esebenzisa ulwazi. Idatha yokuqala yaqoqwa ngokwesaveyi ngokusebenzisa imibhalo yemibuzo yokuzenzela, eyasatshalaliswa kosomabhizinisi abakumasipali Ekurhuleni Metropolitan Municipality, eGauteng. Ucwaningo luveza ukuthi osomabhizinisi base-Ekurhuleni abazange bazwisise ngokugcwele amagama ezimali awulwazi oluyisisekelo kanti lokhu kwaveza amazinga aphansi olwazi lwezimali. Ucwaningo futhi luyaveza ukuthi ukutholakala kwezimali kwakuyinselelo enkulu kwiningi losomabhizinisi abancane nalabo abasakhasayo (SMEs) kumasipali. Ngaphezu kwalokho, ucwaningo luye lwancoma ukuthi kukhona ubudlelwano obuhle phakathi kokufundiswa ngezezimali kanye nokutholakala kwezimali phakathi kwamabhizinisi amancane nalawo asakhasayo (SMEs) ngaphakathi komasipali. Izincomo kanye nemihlahlandlela eqondiswe kuhulumeni, kumaziko ezezimali, kumaziko ezemfundo kanye nosomabhizinisi kuye kwanikezwa, kanti lokhu kungasetshenziswa kwimizamo yokuthuthukisa amazinga okufundiswa ngezimali phakathi kosomabhizinisi. Lolu wucwaningo lokuqala oluhlola ubudlelwano obumayelana nokufundiswa ngezimali kanye nokutholakala kwezimali phakathi kosomabhizinisi abancane nalabo abasakhasayo (SMEs) ngase-Ekurhuleni Metropolitan Municipality kanti futhi lolu cwaningo luye lwandlala isisekelo lapho ezinye izinhlelo zocwaningo zingaqhutshekiswa khona ngalesi sihloko / Die finansiële geletterdheid van klein en medium ondernemings (KMO’s) bepaal die mate waarin hulle toegang tot wêreldwye finansiering verkry. Sowel nuwe as bestaande KMO’s steun op finansiering om hulle werksaamhede uit te brei. Omrede min entrepreneurs finansieel ongeletterd is, geniet hulle beperkte toegang tot finansiering, en misluk KMO’s meestal. Die doel van hierdie studie is om vas te stel of daar ʼn verband tussen die finansiële geletterdheid van KMO’s en hulle toegang tot finansiering bestaan. ʼn Deskriptiewe en kwantitatiewe navorsingsontwerp is in hierdie studie gevolg. Die primêre data is ingewin met vraelyste wat deur 397 entrepreneurs in die Ekurhuleni Metropolitaanse Munisipaliteit in Gauteng ingevul is. Uit die studie het geblyk dat entrepreneurs in Ekurhuleni ʼn gebrekkige begrip van basiese finansiële begrippe het, en gevolglik oor weinig finansiële kennis beskik. Daar is bevind dat finansiering ʼn groot struikelblok vir die meeste KMO’s in die munisipaliteit is. Hierdie studie het vasgestel dat daar ʼn bepaalde verband tussen finansiële geletterdheid en finansiering onder die KMO’s in die munisipaliteit bestaan. Aanbevelings word gedoen om die finansiële geletterdheid en finansiering van entrepreneurs te verbeter. Hierdie riglyne is vir die regering, finansiële en akademiese instellings, en entrepreneurs bedoel. Aangesien dit die eerste ondersoek na die verband tussen finansiële geletterdheid en finansiering onder KMO’s in die Ekurhuleni Metropolitaanse Munisipaliteit is, stel hierdie studie ʼn standaard vir ander studies in hierdie streek. / Business Management / M. Com. (Business Management)