The value creating mechanism of business networks has been acknowledged in research (Casson & Della Giusta, 2007, p. 221; Granovetter, 1973; Jones, Hesterly & Borgatti, 1997, p. 912). Within small business research, focus has been on network structure (Jack, Moult, Anderson & Dodd. 2010, p. 317; Shaw, 2006, p. 5; Curran et al., 1993, p. 13), disregarding dynamic factors such as network content, strength and processes. Network studies within start-up businesses have received attention (Witt, 2004, p 392); hence limited research exists concerning more well-established small businesses’ networks. These research gaps will here be addressed from the perspective of a smaller business, a micro business, at a stage of firm maturity. Small business research suffers from methodological fragmentation and underdevelopments, favoring positivistic and quantitative methods (Blackburn & Kovalainen, 2009, p. 128-129). To address this, this research seeks to explore qualitative alternatives, which can be increasingly fruitful for the small business field when studying networks (Jack et al., 2010, p. 317). Recognizing the social and contextual embeddedness of the micro business and its sensitivity to external changes (Curran & Blackburn, 2001, p. 7), this research opts for a qualitative in-depth case study to explore these contextual mechanisms. This research adopts a critical realist stance using ethnographic and process research methods of grounded theory, taking the sequence of events into account in the analysis. This present research combines strands of research of core disciplines (sociology) to newer disciplines (entrepreneurship) to produce a conceptual mapping. This deductive conceptual mapping is used as basis for the data collection and as a tool for analysis in this by nature inductive study. This study finds that network tie content and strength deepen the understanding of networks and their maintenance, beyond the static mapping of structure. Network tie content and strength does influence structure and is in turn influenced by context. This provides answer to why the network appears as it does. The appearance of the mature micro business’ network indicates that growth ambitions can be inhibited by contextual factors such as limited access to new opportunities. This present study finds and agrees with Van Maanen (2011a, p. 226-227) that the single case study and ethnographic observant-participant methods, often criticized for not producing substantial findings, are informative as they allow exploring the influence of contextual factors. The intended audience of research academics and local/regional/national entrepreneurship policy makers should recognize that research which enhances tools for apprehending contextual factors can provide interesting results. The research design disregards generalization capabilities in favor of accounting for the research process of the researcher and its subject. This is argued to give a fruitful version of truth of network appearance in terms of content and strength and why it appears as such.

Youwin es un proyecto que busca ayudar a los microempresarios en aspectos de marketing digital. Para ello, se le ofrece un servicio integrado que abarca la creación de un logo o portada, en caso no lo tuviera, así como la planificación y ejecución de un sorteo en redes sociales. Adicional a ello, durante el proceso se dan recomendaciones que puedan ayudar a sostener esta estrategia de promoción, así como algunos detalles tributarios a tomar en cuenta que permitan crecer el negocio del microempresario. Difundirse en redes sociales en esta época de confinamiento social es clave para los pequeños negocios, pues ya no podrán ofrecer sus servicios presencialmente como lo solían hacer ni con la frecuencia de antes cuando la cuarentena termine. Con recientes estudios estadísticos y entrevistas propias realizadas se determinó que alrededor del 50% de microempresas no tienen redes o son incipientes en estas. En este contexto nace Youwin, que busca a largo plazo posicionarse como un aliado del microempresario y ser reconocidos como una ventana para ofrecer sus servicios o productos. / Youwin is a project that seeks to help microentrepreneurs in aspects of digital marketing. For this, an integrated service is offered that covers the creation of a logo or cover, in case it does not have it, as well as the planning and execution of a draw on social networks. In addition to this, during the process recommendations are given that may help sustain this promotion strategy, as well as some tax details to take into account that allow the microentrepreneur´s business to grow. Spreading on social networks in this time of social confinement is key for small businesses, since they will no longer be able to offer their services in person as they used to do or as often as before when the quarantine ends. With recent statistical studies and own interviews, it was determined that around 50% of microenterprises do not have networks or are incipient in these. In this context, Youwin was born, which seeks in the long term to position itself as an ally of the microentrepreneur and to be recognized as a window to offer its services or BLABproducts. / Trabajo de investigación

This paper aims to analyze how micro-businesses may be an option both for families excluded from the formal market as lucrative for banks. The problem of this research is to analyze the profile of informal microentrepreneurs City Resort in microfinance service their needs and analyze the behavior of customers participating in the Program of Microcredit Banese. One must keep in mind that microcredit programs are geared for those families with low or no income at all, since these policies reduce inequalities and promote the expansion of microenterprises, which can stimulate entrepreneurship of these beneficiaries. / O presente trabalho tem o objetivo de analisar como os micronegócios podem ser uma opção tanto para as famílias excluídas do mercado formal como fonte lucrativa para os bancos. O problema desta pesquisa está na análise do perfil dos microempreendedores informais da cidade de Estância, no atendimento as suas necessidades microfinanceiras e analisar o comportamento dos clientes participantes do Programa de Microcrédito do Banese. É preciso ter em mente que os programas de microcrédito são voltados para essas famílias de baixa ou sem renda alguma, uma vez que essas políticas reduzem as desigualdades e favorecem a expansão dos microempreendimentos, podendo estimular a capacidade empreendedora destes beneficiados.

The purpose of my research is to examine how copreneurial couples make sense of their lived experience of working in a copreneurial business and shape their mutual identity. The research context is copreneurs operating micro-businesses in the Greek leisure and tourism industry. Given the size of the tourism industry worldwide and the fact that many businesses within this sector are family-owned, this is an important area of inquiry. The aim is twofold: 1. To build theory in the field of entrepreneurship by focusing specifically on the undertheorized topic of how copreneurs understand and shape their identity and responsibilities within copreneurial businesses 2. To bring an under-utilized methodology to entrepreneurship studies, that of interpretive phenomenological analysis (IPA), as a means of enhancing the understanding of the lived experience of copreneurs. Drawing on phenomenological philosophy, IPA foregrounds the meanings research participants give to their experience and therefore offers rich interpretations from copreneurial couples While taking an idiographic approach, which focuses on the first-person experience of copreneurs in a particular context, the findings will resonate with other copreneurs. The contribution of this research therefore lies in advancing our understanding of copreneurship and familial entrepreneurship by elucidating the interrelationship between personal and business partnerships. The study makes visible the often invisible recursive links between paid work and family life for men and women

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)

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)

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences)

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / College of Accounting Sciences / M. Phil. (Accounting Sciences)