High interest rates, many mortgage defaults, and availability of capital are challenges for microbusiness owners. The purpose of this phenomenological study was to explore the strategies used by Ghana's microbusiness owners to manage microloans for sustainable businesses in Cape Coast, Ghana. Putnam's social capital theory was the conceptual framework for the study. A purposive and snowball sample of 10 participants completed semistructured interviews and described their perceptions and experiences of the phenomena. Data were analyzed using Moustakas' modified van Kaam method to catalog, group, and code information into themes. The study findings indicated there are high-interest rates and many mortgage defaults in the microfinance industry, and operating capital for microbusiness owners is insufficient. Results indicated savings must yield interest, microborrowers must have a business plan, microbusiness owners must seek professional advice where needed, and government must offer savers protection against a Microfinance Institution financial crunch. Engaging these issues could help microbusiness owners improve microloan management for sustainable enterprises. Participants said interest from savings could increase capital. They agreed that lower interest rates could prevent mortgage defaults. MFIs should organize entrepreneurial orientation workshops to help business owner's structure better financial plans and management strategies that could contribute to improving the socioeconomic lives of microborrowers. Implications for positive social change include the growth of microbusinesses, reduced mortgage defaults, and increased employment and tax revenues.

Social media is a cost-effective marketing tool, and in a 2014 survey, 75% of small business owners reported that they used social media to market. However, many of these businesses merely set up social media profiles and do not use social media to its full potential. Microenterprise owners face barriers such as lack of time, financial resources, and marketing knowledge, preventing them from adopting social media as a marketing tool. This multiple case study explored what strategies microenterprise owners in the artisan economy need to market using social media. Data were collected from 5 custom bicycle framebuilders in a Southwestern U.S. state through semistructured interviews with open-ended questions. Company documents and social media reviews were also used for data collection and triangulation. The diffusion of innovations theory was the conceptual framework of this study to aid understanding of framebuilders' social media adoption process and social media usage. Thematic analysis identified 7 themes that emerged from the data: technological competence, the establishment of social media presence, effective utilization of social media platforms, effective communication skills, the establishment of brand identity, time management, and acquisition of external support. The study findings are expected to help artisan microenterprise owners harness social media and, in turn, improve business practices, increase sales, and promote their crafts, which may lead to positive social outcomes. The results of the study will assist artisan microenterprise owners source materials locally from other small businesses, a process that prevents money from leaving the local economy and helps to build strong communities.

nÃo hà / O presente estudo buscou verificar o reflexo do Simples Nacional na arrecadaÃÃo do Imposto sobre CirculaÃÃo de Mercadorias e ServiÃos (ICMS) das Microempresas (ME) e Empresas de Pequeno Porte (EPP) cearenses. Para tanto se utilizou dados da arrecadaÃÃo do ICMS de 43.929 contribuintes do estado do Cearà pertencentes aos setores de agropecuÃria, indÃstria, meio ambiente, comÃrcio e serviÃos referente ao perÃodo de julho de 2004 a junho de 2008. Dessa maneira, mediante o emprego do modelo âDiferenÃa em DiferenÃaâ, os dados foram estimados e subdivididos nos grupos de tratamento e controle. No grupo de tratamento enquadraram-se as empresas que realizaram a opÃÃo pelo Simples Nacional, e no grupo de controle alocaram-se as empresas que, por algum motivo, nÃo realizaram a opÃÃo por esse programa governamental. Para analisar simultaneamente os efeitos do Simples Nacional relacionados Ãs atividades e Ãs caracterÃsticas dos setores as quais as empresas pertencem, estimou-se um modelo para os setores, subsetores e segmentos. A anÃlise dos dados sugere que o impacto da implantaÃÃo do Simples Nacional na arrecadaÃÃo do ICMS das empresas investigadas varia conforme o setor ao qual a empresa pertence. / The current paper aimed to investigate the impacts of âSimples Nacionalâ taxes in the collection of ICMS from Micro-Enterprises and Small Enterprises in the state of CearÃ. The study used historical data of ICMS from 43.929 taxpayers in the State of Cearà in Agricultural, Industrial, Environmental, Trade and Service sectors from July 2004 to June 2008, and throughout the application of âDifference to Differenceâ model, estimated and subdivided in a Case-Control study. For the case group, it was selected companies that opted for âSimples Nacionalâ; for the control group, companies that did not opt for it. In order to analyze simultaneously the effect of âSimples Nacionalâ in the level of the activities and characteristics within their corresponded sectors it was applied an estimation model for sectors, subsectors and segments. The data analysis suggests that the impact of National Simples in the ICMS collection from evaluated companies varies according to each sector they are part of.

Submitted by Cássia Santos (cassia.bcufg@gmail.com) on 2016-06-03T12:16:42Z No. of bitstreams: 2 Dissertação - Eliette Rodrigues de Amorim - 2012.pdf: 886254 bytes, checksum: a89dfd87c77abda37d14b1083faa1132 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-06-03T12:29:29Z (GMT) No. of bitstreams: 2 Dissertação - Eliette Rodrigues de Amorim - 2012.pdf: 886254 bytes, checksum: a89dfd87c77abda37d14b1083faa1132 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-06-03T12:29:29Z (GMT). No. of bitstreams: 2 Dissertação - Eliette Rodrigues de Amorim - 2012.pdf: 886254 bytes, checksum: a89dfd87c77abda37d14b1083faa1132 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2012-08-16 / The present dissertation has for objective to analyze the agrarian company in the Brazilian Agrarian Right and especially in the Commercial Right, explaining yours beginnings, juridical foundations and peculiar characteristics of the managerial agrarian activity in relation to the other species of Brazilian companies. The objective is to demonstrate that the differentiated juridical treatment granted in general to the small companies, just as having indicated in the article 179, combined with the article 170, IX, of the Constitution, is specifically necessary to the agrarian company, turning its economic function more effective and significant in the accomplishment of the social justice. / A presente dissertação tem por objetivo analisar a empresa agrária no Direito Agrário brasileiro, e em particular no Direito Empresarial, explicitando seus princípios, fundamentos jurídicos e características peculiares da atividade agrária empresarial em relação às demais espécies de empresas brasileiras. O objetivo é demonstrar que o tratamento jurídico diferenciado concedido às pequenas empresas em geral, tal como indicado no artigo 179, combinado com o artigo 170, IX, da CF, é especificamente necessário à empresa agrária, tornando sua função econômica mais efetiva e significativa na realização da justiça social.

The purpose of this diploma thesis was to build a management information system for a given microenterprise and to implement it successfully. This thesis aims to assess the risks, costs and benefits of the information system and to provide recommendations for analogous projects of the information system implementation in the future. The thesis is divided into two parts, theory and case study. The former summarises the most important fact on management information systems in general, the latter introduces the given microenterprise and pursues the process from building of the system to its implementation in the enterprise. Microsoft Access, database management system, proved to be a good solution for building an information system for the enterprise. The thesis delivers the following results: the information system itself, costs and benefits evaluation and the set of recommendations for similar projects. The main contribution of this thesis consists in the focus on microenterprises and in the real example pursued in the second part of the thesis.

El presente proyecto presenta una propuesta para el proceso de costos en las micro y pequeñas empresas del subsector manufacturero de elaboración y conservación de frutos, legumbres y hortalizas situadas en Lima aplicando el costeo ABC. En la investigación, realizada a 41 empresas, se identificó que no se aplica un correcto prorrateo de costos, pues la mayoría de estas suelen trabajar con un costeo básico y proporcional al volumen de producción; adicional a ello, existe confusión al identificar costos, estos tienden a confundirse con gastos de venta. Como consecuencia, los microempresarios trabajan con costos de producción incorrectos que afectan la rentabilidad de su negocio. La propuesta brinda al microempresario una herramienta de administración y control de costos con el fin de otorgarle una ventaja competitiva en el mercado a partir del conocimiento de los costos reales de producción. Al finalizar, se realizó un juicio de expertos, donde se evaluó cuán válida es la propuesta a partir de una matriz de calificación. Participaron autores citados en la tesis, expertos en gestión por procesos, costos y mypes. El puntaje abarcaba del 1 al 5, siendo 5 el máximo. Cada aspecto de la matriz obtuvo un promedio mayor a 4 puntos. Como resultado, se valida la hipótesis del presente; sin embargo, se recomienda para futuras investigaciones el hacer énfasis a cada unidad de negocio, ya que el modelo actual considera un formato tanto para empresas de conservas como empresas de harinas. / This project presents a proposal for the cost process in micro and small enterprises in the manufacturing subsector of processing and conservation of fruits, legumes and vegetables located in Lima by applying the ABC cost. The research, conducted on 41 companies, identified that a correct apportionment of costs was not applied, because most of these tend to work at a basic cost and proportional to the volume of production, in addition to this, there is confusion in identifying costs, these tend to be confused with selling expenses. As a result, micro-entrepreneurs work with incorrect production costs that affect the profitability of their business. The proposal provides the micro-entrepreneur with a cost management and control tool to give him a competitive advantage in market from knowledge of actual production costs. At the end, an expert judgement was conducted, assessing how valid the proposal is from a rating matrix. Thesis authors, experts in process management, costs and SMED participated. The score ranged from 1 to 5, with 5 being the maximum. Each aspect of the matrix averaged more than 4 points. As a result, the present hypothesis is validated; However, it is recommended for future research to emphasize each business unit, as the current model considers a format for both canning companies and flour companies. / Tesis

This study used secondary data to analyze the Saving for Change (SfC) program of Oxfam America in Mali. SfC uses a model of microfinance that is based on education and savings-led approach and self-help methodology. The program teaches the poorest women how to form and manage a group to handle savings and credit related needs. The group learns to systematically collect savings from its members; lend the money to its members with interest and keep a record of all transactions. SfC has created an oral recordkeeping system which is helpful for groups that have mostly or all illiterate women. The SfC women also learn about other social components such as malaria through their participation in the program. This study, however, focused only on the financial activities of the women. The secondary data analyzed in this study were collected by Oxfam America in two rounds of surveys that used mixed methods instruments. Both surveys were conducted in October and November, one in 2005 and the other in 2006. Most of the data collected from the surveys were quantitative. They were collected for Oxfam America's own purposes and only some of them were used for this study. The study used three aspects of outreach--depth, scope and worth to the user--as the framework to explore the extent to which SfC had reached the poorest women. Three overarching questions were constructed, one to explore each of these aspects of outreach. They were: Were the women served by SfC poorer than other women who were not served? Did the SfC women utilize the program benefits? Did the utilization of the program benefits vary based on the women's economic levels? Each overarching question also had a set of main and specific questions. Some key economic indicators such as the women's literacy and schooling at the individual level and the ratio of school age children in school, food security, assets and the ratio of income contributors at the household level, as well as select program benefits such as savings and loans were used for determining the main and specific questions. Various statistical tests including one-way ANOVA, paired samples t-tests and bivariate correlations were performed to answer those questions. Most of the results of the statistical tests did not provide a clear answer whether or not SfC reached the poorest of the poor. Out of the four indicators, three showed that the women reached by SfC were as poor as the women in the control group. The SfC women were statistically significantly better off, as measured by household assets, compared to the other women in the area. The results of the paired samples t-tests showed that the SfC women utilized the benefits offered by the program, and their utilization was higher in 2006 than in 2005. Except for a few instances, the women's utilization of the program benefits did not appear to have been influenced by their economic levels. None of their saving activities were significantly affected by their household economic levels. Their willingness to take loans also did not appear to be influenced by the difference in their household economic levels in a meaningful way. Although mixed, these findings adequately rejected the notion that Oxfam America had failed to reach the poorest of the poor. However, the results did not show that the women reached by SfC were the poorest. Future studies and collection of additional data may provide more conclusive findings about the level of poverty of the women reached by the program and the extent to which the very poorest benefitted equally from the services. Whether or not the results were statistically significant and all women were the poorest, the experiences gained by the women and the groups from their participation in SfC spoke directly to the core purpose of the program and to the economic benefits for the clients by any international standard. When their context was taken into consideration, poor women of one of the world's poorest countries in the villages where there are very few or no opportunities became economically active in the SfC program. The level of engagement of the women was an important step forward toward reducing poverty. Regardless of their economic levels, those poor women saved a remarkable amount of money; borrowed money from the group; repaid loans with interest; and, most importantly, managed a financial system as a group to serve their financial needs.

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nÃo hà / This study aims to investigate the long-term relationship between the exclusion of the board of trade companies of Cearà (JUCEC) and the exclusion of same in the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLE). The study is conducted in the period 1997 to 2011 with monthly data obtained from the competent bodies (JUCEC and Ministry of Finance through the IRS). The econometric approach used was the cointegration test of Engle-Granger (EG). The results show that before starting the National SIMPLE which entered into force in July 2007, the relationship between variables was stable. Only after that period the relationship became ascendant indicating non-stationarity of both series. / O presente trabalho teve como objetivo investigar a relaÃÃo de longo prazo entre a exclusÃo de empresas na junta comercial do Cearà (JUCEC) e a inclusÃo da mesma no Sistema Integrado de Pagamento de Impostos e ContribuiÃÃes das Microempresas e Empresas de Pequeno Porte (SIMPLES). O estudo foi realizado no perÃodo de 1997 a 2011 com dados mensais obtidos junto aos ÃrgÃos competentes (JUCEC e MinistÃrio da Fazenda atravÃs da Receita Federal). A abordagem economÃtrica utilizada foi o teste de cointegraÃÃo de Engle- Granger (EG). Os resultados mostraram que antes de iniciar o SIMPLES Nacional que entrou em vigor em julho de 2007, a relaÃÃo entre as variÃveis era estÃvel. Somente apÃs tal perÃodo a relaÃÃo passou a ser ascendente indicando a nÃo estacionariedade de ambas as series.