This Research was undertaken to explore and better understand the perceptions of SMME owners, in South Africa, of the financial and non financial barriers and facilitators to the formalization/transitioning process. The study was motivated by the lack of data on the South African context of the barriers and facilitators of the formalization process. The conversion of enterprises from informal to formal concerns is not well researched and understood. In the absence of hard data, experienced observers and practitioners in the small business field express extreme skepticism about the efficacy of attempts to convert informal businesses to formal ones, (Bernstein, 2004). The research was conducted, mostly in Alexandra township Johannesburg, by means of 20 in-depth, semi-structured, face to face interviews with SMME owners; 10 operating informally and 10 who formally were, but have since transitioned/formalized. The resulting findings showed that lack of access to information on formalization and limited access to cash or credit are the major non financial and financial barriers respectively. Improved access to information on formalization is the major non financial facilitator and ability to access a bigger market plus increased access to cash or credit are the major financial facilitators. These findings also indicate that there may be a difference in the barriers and facilitators to formalization in South Africa as compared to what’s reported internationally in the literature. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Fashion entrepreneurs with no formal fashion-related education or training are hereafter referred to by the acronym FEWFFET (fashion entrepreneurs without formal fashion-related education or training). Entrepreneurship provides a feasible means of employment in a country where national unemployment rates are alarmingly high. To succeed, entrepreneurs require business knowledge and skill to operate profitable and sustainable businesses. However, entrepreneurs who were previously disadvantaged often possess only low levels of education, limited qualifications and training. This applies to survivalist fashion entrepreneurs in the Sedibeng District Municipality (SDM) who produce various items of apparel and clothing. Over a third of these entrepreneurs are not formally educated in business management and may not possess the adequate knowledge to operate their fashion business successfully. The research aim was to investigate the uses and challenges pertaining to business skills amongst FEWFFET to determine their business skills training needs. The sample population included 105 black fashion entrepreneurs, operating micro, survivalist enterprises within peri-urban, resource-poor communities in the Emfuleni Local Municipality (ELM) of Sedibeng, Gauteng. A quantitative study using non-probability purposive sampling and snowball sampling was performed. Interviewer-administered questionnaires were conducted with respondents at fabric and haberdashery stores or within their home-business environments. The results indicated that respondents lacked business plan development skills and showed only moderate skills in finance and marketing. Respondents indicated business skills training needs for developing a business plan, conducting basic bookkeeping, determining correct product pricing, drafting quotations and invoices, developing a budget, conducting basic market research and advertising their products and services / National Research Foundation (NRF)

The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to South Africa. Many other countries offer incentives to small businesses for a variety of reasons, which may differ from country to country. However, it is generally understood that small businesses often face challenges which require the State to intervene in the form of tax incentives. South Africa operates on a global economic platform. It is imperative that its efforts are comparable against those of its counterparts so that it can assess its situation and be able to channel resources in the right direction. This study uses a qualitative systematic literature review to compare the tax incentives offered to SMMEs in South Africa and Australia .Australia has been chosen because it is a developed country and also because it has a mature and simplified legislation. The findings of this study show that South Africa has provided good incentives, particularly in the area of attracting small businesses into the tax base but once these small businesses are in the base, there is nothing to ensure that they grow. On the other hand, Australia has not done much to bring small businesses into the tax base, but it provides good incentives, sufficient to enable business growth for those already in the system. One of the challenges faced by many small businesses is cash flow resources. This study has found that Australia’s tax incentives empower small businesses in the area of cash flow, as compared with the situation in South Africa. Future research studies should investigate the extent to which the respective small businesses are aware of the tax incentives available to them. That is, it must be established how far each country has gone in ensuring that small businesses are familiar with all the incentives at their disposal. / Die Suid-Afrikaanse Inkomstediens (SAID) het belastingaansporings skemas vir die klein, medium en makro-ondernemings (KMMOs) in 2001 ingestel. Hierdie aansporings is ingestel om die klein besighede te help om ekonomiese aktiwiteite te stimuleer, werk te skep, asook om armoede te verlig. Hierdie beleidsbesluit is nie uniek aan Suid-Afrika nie. Menige ander lande bied aansporings aan die klein ondernemings vir ‘n verskeidenheid van redes. Alhoewel hierdie redes kan verskil van land tot land, word dit algemeen verstaan dat klein ondernemings dikwels uitdagings ervaar wat vereis dat die staat ingryp in die vorm van belasting-aansporings. Suid-Afrika werk in ‘n wêreldwye ekonomiese platform. Dit is noodsaaklik dat Suid-Afrika se pogings met die van sy eweknieë vergelyk word om sodoende die huidige situasie te evalueer en in staat te wees om hulpbronne in die regte areas beskikbaar te stel. Hierdie studie maak gebruik van ‘n kwalitatiewe sistematiese literatuur oorsig om die belastingaansporings in beide Suid-Afrika en Australië vir KMMO’s te vergelyk. Australië is gekies weens die feit dat dit ‘n ontwikkelde land is en ook omdat dit oor goed ontwikkelde en eenvoudige wetgewing beskik. Die bevindinge van hierdie studie toon dat Suid-Afrika goeie belastingaansporings het, veral op die gebied om die klein ondernemings in die belastingbasis in te trek, maar wanneer hierdie klein ondernemings in die basis is, is daar niks in plek om te verseker dat hulle verder groei nie. Aan die ander kant, het Australië nie veel gedoen om klein besighede in die belastingbasis belastingbasis in te bring nie, maar Australië bied goeie voordele wat tot besigheidsgroei lei vir diegene wat reeds in die belastingsbasis ingeskakel is. Een van die uitdagings van baie klein besighede is kontantvloeibronne. Hierdie studie het bevind dat, Australië se belastingaansporings, die klein ondernemings se kontantvloei bevorder in teenstelling met die posisie in Suid-Afrika. Toekomstige Toekomstige navorsingstudies moet die mate waartoe die onderskeie klein ondernemings bewus is van die belastingaansporingsskemas wat beskikbaar is, ondersoek. Dit wil sê, daar moet vasgestel word hoe ver elke land gegaan het om te verseker dat kleinondernemings vertroud is met al die moontlikhede tot hulle beskikking. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

Project objectives are no longer being determined in terms of time, cost and quality only. Other factors such as employment creation, transfer of skills, use of small medium and micro enterprises (SMMEs) and community empowerment now play a role in determining project objectives and success. Is project management, applied with the traditional building procurement system the best method to achieve these unique project objectives ? Some have argued that construction management, as a building procurement system, could be the most suitable method to use in the South African situation considering the unique project objectives described above. This research proposed to determine whether the use of construction management, as a building procurement system, can improve the attainment of client objectives in the South African construction industry. Based on the problem statement, the following hypothesis was formulated: "The use of construction management as a building procurement system on construction projects with a strong focus on the empowerment of previously disadvantaged individuals (PDIs) and affirmable business enterprises (ABEs) leads to an improved attainment of project / client objectives." It was further broken down as follows: * The choice of building procurement system does influence project success or failure. * Construction management can improve the attainment of client objectives on certain projects. * Construction management in South Africa has not been widely used and understood hence may have failed in its use thus far. * Construction management can be applied successfully on certain projects by following international best practices. The problem was resolved firstly through a literature survey, followed by an empirical survey. Respondents targeted for the empirical survey were clients or developers and project managers based in the following provinces: Gauteng, KwaZulu Natal and the Western Cape. Literature reviewed indicates that this procurement system leads to cost savings and shorter project duration, thereby resulting in improved client satisfaction levels. Furthermore, it can also be of benefit as it allows affirmative construction to take place. This may be of particular interest to public sector clients. Construction management has been widely used in the United States of America and the United Kingdom. In certain instances, it achieved good results, whereas in other instances the results were disastrous. Authors such as Kweku et al (1987) argue that this is due to poor implementation. In the light of this, it is important to note that this method has its shortcomings and can be poorly implemented resulting in unsuccessful projects. Ensuring that "recipes of success" identified herein are applied, can go a long way to ensuring that the system is properly applied and that favourable results are achieved. In theory, therefore, construction management can lead to more satisfied clients as it can achieve better results in terms of their objectives, when properly implemented. Based on literature reviewed and the empirical survey findings, it is concluded that the hypothesis is proven. Based on the literature review, empirical survey and conclusions reached, It is recommended that: q Private sector and public sector clients (such as the National Department of Public Works), consider the use of construction management as a building procurement system on some of their future projects, especially projects with a strong empowerment component. q Clients select suitably qualified and experienced individuals (such as construction project managers) and/or organisations (such as established building contractors) to perform construction management services on their projects. q Existing best construction management practices are applied on construction management projects. q Further research be undertaken on, inter alia, the role of the construction manager and the project manager on construction management projects, the development of emerging contractors on construction management projects and the development of guidelines for the implementation of construction management projects in South Africa. / Thesis (MSc (Project management))--University of Pretoria, 2004. / Construction Economics / unrestricted

M. Tech. (Department of Visual Arts and Design, Faculty of Human Sciences), Vaal University of Technology. / Fashion entrepreneurs with no formal fashion-related education or training are hereafter referred to by the acronym FEWFFET (fashion entrepreneurs without formal fashion-related education or training). Entrepreneurship provides a feasible means of employment in a country where national unemployment rates are alarmingly high. To succeed, entrepreneurs require business knowledge and skill to operate profitable and sustainable businesses. However, entrepreneurs who were previously disadvantaged often possess only low levels of education, limited qualifications and training. This applies to survivalist fashion entrepreneurs in the Sedibeng District Municipality (SDM) who produce various items of apparel and clothing. Over a third of these entrepreneurs are not formally educated in business management and may not possess the adequate knowledge to operate their fashion business successfully. The research aim was to investigate the uses and challenges pertaining to business skills amongst FEWFFET to determine their business skills training needs. The sample population included 105 black fashion entrepreneurs, operating micro, survivalist enterprises within peri-urban, resource-poor communities in the Emfuleni Local Municipality (ELM) of Sedibeng, Gauteng. A quantitative study using non-probability purposive sampling and snowball sampling was performed. Interviewer-administered questionnaires were conducted with respondents at fabric and haberdashery stores or within their home-business environments. The results indicated that respondents lacked business plan development skills and showed only moderate skills in finance and marketing. Respondents indicated business skills training needs for developing a business plan, conducting basic bookkeeping, determining correct product pricing, drafting quotations and invoices, developing a budget, conducting basic market research and advertising their products and services.