Since China's introduction of economic reform and adoption of market-oriented programs, more and more people are going into business. China registered an average annual GDP growth of over 8% in the past ten years. Moreover, during the past ten years (1995-2005), the number of women-owned businesses in China has increased significantly, and these businesses are just as successful as those owned by men. With an increasing number of them participating, women have become a major force in China's economic development, even in Shaanxi. The need for a better understanding of this emerging economy and of women entrepreneurs in small firm motivated the researcher to undertake this study. Moreover, this study was guided by the following research objectives: Primary objectives • Determine the motivations underpinning entry of women into small business in Shaanxi • Examine the barriers and challenges that female entrepreneurs face and how can these be addressed • Examine the contribution of female entrepreneurs to the regional development of the province with regard to employment • Consider the determinants of the employment growth of women-owned business as in Shaanxi • Examine the determinants of the performance of female entrepreneurs in Shaanxi • Make suggestions regarding further research on entrepreneurship development in Shaanxi province, China • Examine whether source of funding is associated with the education of the entrepreneurs. Secondary objectives • Examine whether perceptions of support for women entrepreneurs vary with marital status and education. • Examine whether perceptions of support for women entrepreneurs vary with training and networks. • Examine whether belonging to a business network is related to the marital status and education of the women entrepreneurs. According to surveyed entrepreneurs, the quest for personal development (pull) and a feeling of not "fit in" with the organisation (push) are two main factors which motivated women to go into business as self-employed persons. The main barriers to them start-up in business are availability of funds and family support. Problems still exist, but women entrepreneurs made a great contribution to Shaanxi's provincial economic development, especially in terms of employment creation opportunities. The regression analysis shows that education and experience of the entrepreneurs contribute significantly to employment growth. Moreover, efficient business networks, availability of funding with training opportunities and the support from government are seemingly rather weak in Shaanxi, China. Results of the hypotheses tests indicate that training, networks, business location, family member employees and prior working experience of the women entrepreneurs contribute significantly to better performance in business. / Thesis (M.Comm.)-University of KwaZulu-Natal, Pietermaritzburg, 2008.

The world economy and industry in turn is driven by technology and innovation at a rapid rate. Worldwide, the information technology (IT) industry is volatile in terms of turnover intentions of IT professionals The unemployment level in South Africa is high according to global standards. The option of contracting as an IT consultant or self-employment is a form of an alternate employment arrangement. This arrangement will benefit the unemployed in South Africa if they choose to skill themselves and pursue a career in self-employment in the IT industry. There are internal and external employment factors that affect an IT professional’s employment arrangement. Moore’s (2000) information technology employee turnover model was adapted as a basis for this research. An external factor, entrepreneurship (self-employment) was introduced to Moore’s model. This research also tests Moore’s (2000) model for its internal factors. The following factors, role ambiguity, role conflict, autonomy, perceived workload, fairness of reward, work exhaustion and entrepreneurship were formulated in the hypotheses to determine which of these factors influences self-employment in IT professionals. Information technology professionals based in Durban were the target respondents in the City of Durban. The survey questionnaire was emailed to respondents using Questionpro. The sample data was based on 123 respondents who completed the survey. The data was then validated for internal consistency using Cronbach alpha ratio generated by the SPSS (version 19.0) software tool. The quantitative research design was chosen. Frequency tables and Pearson’s bivariate correlation coefficient statistics was used in the data analysis phase. The research objective was achieved successfully and the following factors were determined, they are role ambiguity, role conflict, autonomy, work exhaustion and entrepreneurship. The IT industry is volatile with IT professionals constantly re-skilling themselves to be on par with changing technology and innovation that make them very competent and competitive as a result, these IT professionals create a market for self-employment. / Thesis (MBA)-University of KwaZulu-Natal, Durban, 2012.

Despite work-life balance being an area of interest to many researchers, there is little reference to any effects related specifically to elder care. Current demographics indicate that the proportion of elderly in the community is increasing, and with greater workforce participation (particularly among women workers) the availability of family caregivers is less guaranteed. Women are more likely to be responsible for elder care, and as they seek to manage their work and life, are also more likely to seek workplace flexibility, sometimes through self-employment. The effect that elder care may be having on the work-life balance of self-employed women is the focus of this research project. Using work-family border theory as a lens, this research documented the effect that elder care had on the lives of a group of self-employed women who also had elder care responsibilities. Eight women from the Wellington region participated in this research, which was carried out from a broadly phenomenological perspective. Each participant shared information, using a case study approach, about their business and elder care responsibilities. The results of this research indicate the profound effect of emotions in the elder care situation, and also the effect of expectations from others whose influences affected the ability of the participants to achieve work-life balance.

With the number of Asian immigrants continually increasing in New Zealand society, Asian immigrant businesses have been appearing more rapidly in New Zealand, particularly in Auckland. The primary purpose of this study is to enquire into why a certain Asian immigrant group become business people after migrating to Auckland, New Zealand. In addition, it investigates the level of their business activity and the level of happiness with their new life in New Zealand. This study examines the growing phenomenon of Asian immigrants, and the entrepreneurship rate of ethnic groups through existing statistics. The study focuses on Korean immigrants. Twenty self-employed Koreans who are running a business in Auckland participated in the study. They were invited to talk about why they became self-employed business people and related matters about their business activity. The study found that Korean immigrants chose self-employment as a means of getting a job. They gave up seeking mainstream employment opportunities due to the language barrier and their inability to cope with a new society and new system. Other fundamental factors in their decision to become entrepreneurs were that firstly, they were willing to invest a considerable amount of their own money and secondly, they preferred to participate in the workforce rather than to depend on the New Zealand welfare system. Based on the information acquired through the research, the study reported that the recently increased numbers of Asian businesses are partly attributable to New Zealand business immigration policy which introduced a new business category – Long Term Business Visa (LTBV). The findings from this research pointed to commitment that immigrant businesses contribute to the New Zealand economy and New Zealand society as taxpayers and potential employers.

Full text also available online. Scroll down for electronic link. / Submitted to the African Centre for Food Security. Thesis (Ph.D.)-University of KwaZulu-Natal, Pietermaritzburg, 2008.

Denna studies syfte är att få en ökad förståelse kring hur egenföretagare drar gränser mellan arbete och privatliv i det moderna samhället. Vidare är att få en ökad förståelse kring gränsdragning och hantering av den samt vilken roll det moderna fenomenet Hoffice har som både arbetsplats och arbetssätt. Dessutom belyses hur den ökade friheten och individualismen i samhället påverkar individ och gränsdragning. Studien bygger på fem semistrukturerade intervjuer med egenföretagare som är medlemmar i Hoffice, ett av de nya arbetssätten i Sverige idag. Studien visar att gränsdragningen kan delas in i tre delar, vilka är genom tid och rum samt genom mental gränsdragning. Faktorer som styr gränsdragning är exempelvis kunder, barn och ekonomi, något respondenterna behöver förhålla sig till och inte kan styra över. Gemensamt är att de upplever sig ha en frihet kring att forma sitt liv och sin identitet. Studien visar att det inte finns någon klar gränsdragning mellan arbete och privatliv utan de sammanflätas. Som egenföretagare har de många val de behöver göra både kring sitt företagande och privatliv, det har även framkommit att Hoffice har en betydande roll för respondenternas gränsdragning. / This study aims to get an understanding about how the self-employed draws boundaries between work and private life in modern society and how the boundaries is managed. The purpose of the study is to get an understanding of which role the modern phenomenon Hoffice have as both as a workplace and a workmethod. Furthermore the study illustrate how the increasing freedom and individualism in modern society affects the individual and the boundaries. The study is based on five semi-structured interviews with self-employed workers who are members of Hoffice. The study shows that boundaries can be divided into three parts, by time and space as well as mentally. External factors controlling the boundaries are for example children, finances and customers, something the respondents have to relate to and at the same time have no control over. Common is that the respondents feel they have freedom to shape their own life and identity. The study shows that there is no clear limits between work and private life, they blend together. A self-employed have many choices they have to do both for the business and the personal life, it has emerged that they are helped by Hoffice when it comes to boundaries between work and private life.

RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-11T15:42:52Z No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-12T10:49:11Z (GMT) No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-09-12T10:49:11Z (GMT). No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-08-31 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / This dissertation has the main objective to analyze the possible existence of discrimination of the consumer against self-employed workers in Brazil. Assuming that the individuals most likely to suffer this type of discrimination are those who have more contact with customer in their work process (or who deal with image, success or beauty) a two-level visibility classification has been proposed. In this way, the self-employed were categorized by their skin color and degree of exposition of the occupation (or level of contact with the client), resulting in four comparison groups: high visibility caucasian, high visibility blacks and dark-skinned, low visibility caucasian and low visibility blacks and dark-skinned. The incomes were estimated for each of these groups through quantile regressions applied to the PNAD 2014 microdata. Subsequently, the quantum decomposition method was applied to income differentials to decompose on explained and unexplained components. The main results evidenced the presence of consumer discrimination, which is higher for individuals who have a high degree of contact with the customer. Other results show the predominance of black and dark-skinned individuals in low visibility functions. The distribution of caucasian presentes even greater average and variability than the distribution of non caucasian, a result that meets the theoretical model of consumer discrimination applied here. / Esta dissertação tem por objetivo principal analisar a eventual existência de discriminação do consumidor contra trabalhadores por conta própria no Brasil. Supondo que os indivíduos mais propensos a sofrer esse tipo de discriminação são aqueles que têm tem maior contato com clientes no seu processo de trabalho (ou que lidam com imagem, sucesso ou beleza) foi proposta uma classificação de visibilidade em dois níveis. Dessa forma, os trabalhadores por conta própria foram categorizados por cor e grau de visibilidade da ocupação (ou nível de contato com o cliente), resultando em quatro grupos de comparação: brancos de alta visibilidade, negros e pardos de alta visibilidade, brancos de baixa visibilidade e pretos e pardos de baixa visibilidade. Foram estimados rendimentos para cada um destes grupos através de regressões quantílicas aplicadas aos microdados da PNAD 2014. Posteriormente, foi empregado o método de decomposição quantílica aos diferenciais de rendimento para decompor em componentes explicado e não explicado. Os principais resultados evidenciam a presença de discriminação do consumidor, a qual é maior para os indivíduos que têm elevado grau de contato com o cliente. Outros resultados mostram a predominância de indivíduos pretos e pardos em funções de baixa visibilidade. A distribuição de rendimento dos brancos apresenta ainda maiores médias e maior variabilidade que a distribuição dos não brancos, resultado que vai ao encontro do modelo teórico de discriminação do consumidor aqui empregado.

Submitted in fulfilment of the requirements for the degree of Masters of Technology: Fashion at the Durban University of Technology, 2013. / Due to the high levels of unemployment in Durban South Africa, the New Venture Creation (NVC) groups I coached/mentored were seeking to become self-employed, to find social and economic independence. I have observed that many of the people in my NVC groups seemed to lack, self-confidence and self-esteem in the start-up process of their business. These lacunae pose a problem, as they are all necessary if one wants to create a viable, sustainable and profitable business. The reason that I coach these emerging entrepreneurs is to assist in building their self-confidence and self-esteem so that they have the courage to “go for it”. The problem I have sought to address in this research is: How do I influence emerging entrepreneurs to become sufficiently self-confident to be able to design, establish and sustain their own employment and employment for others? I work on the assumption that most people have the capacity to be self-employed. I have used autoethnography with action research to describe the interventions that I initiated, report on their implementation, as well as the evolution of new perceptions and understandings that developed as a result. By using my own and the participants visual data with still images and video with visual narrative I demonstrate the evidence of my living theory and self-study to influence creative economic independence in others and reflect critically on what has been done and achieved, and critically assess the way forward. I verbally explained the ethical issue of obtaining consent to use names and photographs in my study to the participants. My explanation was followed by obtaining written consent from the five key participants and others in the pictorial data. / M